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Previous research or relevant research is very important in a research or scientific article. Previous research serves to strengthen the theory and phenomenon of the relationship or influence between returns on assets. This article reviews the factors that influence the current ratio, debt equity ratio, and debt asset ratio in an introductory financial management literature study. This study aims to analyze the factors that influence the disclosure of Return on Assets, namely: current ratio, debt equity ratio, debt-asset ratio, and working capital turnover. Samples were selected using purposive sampling method and samples that met the criteria. This study uses the classical assumption test, model feasibility test, multiple regression analysis and statistical t test. These results indicate that the variable current ratio and debt equity ratio have an effect on return on assets, while the debt-asset ratio and working capital turnover variable have no effect on return on assets.

This study aims to determine the feasibility of SETS (Science, Environment, Technology, And Society) based modules on colloidal system, determine student learning outcomes after using SETS-based modules in learning and student responses to the modules. This study uses a 4-D development model consisting of define, design, development, and dissemination. This research was conducted at SMA Negeri 11 Medan which was carried out for 7 months. The feasibility of module was seen through a feasibility questionnaire for media and material experts based on the BSNP standard with a Likert scale of 1 to 5. Validation data obtained from media and material experts on SETS-based modules obtained an average percentage of 83.58% with the category valid/worthy. Student learning outcomes were obtained through the calculation of N-Gain test, which was equal to 0.74 in the high category and the average posttest score of students was 84.67. Student responses to the SETS-based module obtained an average percentage of 91.24% with a very high questionnaire interpretation. Based on the results obtained by the researcher, it can be concluded that this SETS-based module is appropriate for use in colloidal learning with a high student learning success rate and student responses that fall into very good criteria.

The potential of the Merak Kecil Island tourist attraction in Cilegon Banten is very high because it has a fascinating beach and sea landscape. This makes many tourists interested in visiting Pulau Merak Kecil. The facilities offered are also quite adequate. Anak Pulo is a local resident who manages Merak Kecil Island. Seeing and observing the great potential of Merak Kecil Island, it is necessary to develop tourism assisted by the local government. By using qualitative research methods through interviews, observation, and documentation. The data used in this research are primary data and secondary data. The results of this study are tourism potential and development shows a feasibility, so that from Aspect 4A and SWOT Analysis, Merak Kecil Island can become a competitive marine and coastal tourism.

This study aims to (1) develop student worksheets (LKPD) so as to produce LKPD products based on the index card match learning model for class VII descriptive text material, (2) describe the feasibility of LKPD based on index card match learning model material for class VII description text. This study uses the Research and Development (R&D) method using the 4-D model. In the 4-D model research there are 4 stages of research carried out namely Define, Design, and Development and Dissemination. The results of this study were that a student worksheet (LKPD) based on the index card match learning model was produced for class VII description text material with an average feasibility score of 89.23% from material experts and included in the very feasible category, 89.33% of design experts and included in the very decent category, 94% of Indonesian language study teachers and included in the very decent category. So it can be concluded that the Student Worksheet (LKPD) product based on the index card match learning model for class VII descriptive text material is suitable for use as additional teaching material in schools, especially class VII..  

The amount of newspaper waste makes the writer want to use newsprint as the basic material for making nail art extensions as a new innovation in the nail art field. This research was conducted with the methods of observation, documentation, literature, experiments, interviews and questionnaires. The manufacture of nail art extensions using newspaper waste is carried out in 3 stages, namely, the preparation of tools and materials, the process of making nail art extensions using newspaper waste and the final stage of using nail art extensions on fingernails. The feasibility of nail art extensions using newsprint waste, the color indicator has an average value of 4 which is declared feasible, the shape indicator has an average value of 4.5 which is considered quite feasible, the texture indicator has an average value of 4 which is considered quite feasible, the ease of application indicator obtains an average value. an average of 4.5 was declared quite feasible and the product design indicators obtained an average value of 4.3 with a fairly decent category. The results of a public test conducted on 38 respondents can be concluded that 94% like nail art extension products from newsprint waste. The results of this study produce a product that has a unique and attractive design because of the pattern of waste newsprint that makes the product look aesthetic. Thus, it can be concluded that nail art extension products using newsprint waste are quite feasible to use.

PT XYZ Karawang is required to increase its production capacity by adding vessel machines to meet this (demand), and as one of PT XYZ Karawang's strategies to develop its business. The addition of this production machine is planned in order to reduce potential losses such as maintenance costs and prevent production delays that have been set. The purpose of this research is to ascertain whether an investment plan to be implemented is economically viable or not. This data collection was taken from secondary and primary data at PT. XYZ Karawang. Results NPV analysis results and data processing value of the old machine NPV $ 80,798.1 > new machine NPV $ 10,977.32. The results of PP analysis and processing of data on the value of the old PP machine required 3.9 years < new machine PP the value of the new machine. The results of the PI analysis and data processing of the value of the old machine PP 26.9 > the PI of the new machine 7.32. So the suggestion from the conclusion above is that the investment decision to add fixed assets (new machine vessels) is feasible to carry out to increase surfactant production capacity whose sales value continues to increase from year to year.

Feasibility study is an evaluation of the feasibility of a business that must be handled. A highly planned feasibility study must be able to know the benefits and risks of existing businesses or that will be carried out, knowing financial statements, marketing and promotional strategies, financial aspects, production processes, and sales targets. All business people, one of which is a meatball seller, must be able to provide innovation for their products in order to compete and continue to be in demand by consumers from various groups. Lately, the smashed meatballs with spicy chili business is one of the business ideas that is fairly modern among the public because this business has different concepts and innovation from meatballs that are generally soupy, so that these meatballs are created again into smashed meatballs that are served with rice, spicy chili, fermented soybean, and fresh vegetables. 

Higher education is an institution that has various sections and work units that work together in carrying out the Tri Dharma principles, namely research, learning and service, which are able to accommodate large amounts of data, both in conventional and digital forms. digitally it is called a repository, college x in Pagar Alam, South Sumatra does not yet have a repository, so a feasibility study must be carried out which can later become a forum for suggestions. Before the repository is developed, a feasibility study must be carried out so that the development can be carried out properly. This feasibility study is first carried out through the management life cycle, where this research includes survey method re- search. This research produces data from an infrastructure feasibility study in building a repository for Higher Education x in Pagar Alam, South Sumatra, which is 80%, this percentage is obtained from infrastructure feasibility 40%, HR 10%, Budget 0%, SPMI (SOP/SK) of 10 %, and 20% repository content. The things that need to be fixed are the availability and addition of IT infrastructure, software, additional rules (SOP), and procedures for submitting and uploading data.

This study aims to: (1) develop Prezi application-based learning media products on fantasy embroidery basic competencies (2) determine the feasibility of Prezi application-based learning media based on assessments from media and material experts (3) determine student responses to Prezi application-based learning media on competence basics of fantasy embroidery. The research was carried out in class XI Fashion Design at SMK Dharma Wanita Gresik. The type of research used was research and development. The development method chosen was Borg & Gall with 7 stages of development, namely data collection, planning, initial product format development, expert validation testing, revision of expert validation test results, limited field trials, revision and improvement of limited trial results. The data collection method uses a student response questionnaire, a validation test results questionnaire. Descriptive analysis techniques are used to process and analyze the results of student response questionnaires and validation questionnaires. The results of this study state that: (1) producing Prezi application-based Learning Media products on the basic competence of fantasy embroidery is good and feasible to use (2) the feasibility of Prezi application-based Learning Media products based on media experts' assessments gets a percentage of 93.75% included in the very feasible category , from material experts, an average percentage of 100% is included in the very feasible category (3) student responses to Prezi application-based learning media in the basic competence of fantasy embroidery get a percentage of 90.97% included in the very good category.

This study aims to determine the feasibility of LKPD through validity activities. The research method used is descriptive quantitative research. The data was collected by providing an instrument in the form of LKPD, where the data in this study was in the form of data from the validation results of LKPD. The results of research on the validity of LKPD are based Problem Based Learning it can be seen that the average value of the total validation is 84.38% with a very good category. LKPD Physics based Problem Based Learning in class X Newton's Law material can be said to be valid and can be used as one of the teaching materials to support the physics learning process in accordance with the Independent Curriculum.

Learning media greatly determines the effectiveness and efficiency of achieving learning objectives. This development was carried out with the aim of making PBL-based physics worksheets on parabolic motion material and its application as an alternative medium for physics lessons. Parabolic motion is circular motion whose trajectory is a parabola. This study uses a research design methodologyResearch and Development or research and development. Based on the research results assessed by material experts and media experts that PBL-based physics worksheets on parabolic motion material and its implementation have a feasibility index of 80 and 87 which fall into the feasible category.

This study aims to, (1) describe the process of developing news text teaching materials based on the Filmorago application, (2) describe the form of developing news text teaching materials based on the Filmorago application, and (3) describe the feasibility of teaching materials for news texts based on the Filmorago application. The development of teaching materials for news texts based on the Filmorago application uses the Borg and Gall model modified by Sugiyono, with stages of potential and problem analysis, data collection, product design, design validation, revision and trial stages. The validation stage includes material expert lecturers and expert lecturers. The sample of this study was 37 grade VIII students of Dharma Patra Pangkalan Brandan Private Junior High School using the Purpossive Sample technique. Data collection techniques with interviews and questionnaires. The research instrument is in the form of a questionnaire sheet validating material experts and media experts using Likert scale calculations. Data analysis uses qualitative descriptive analysis. Research shows that products from Filmorago application-based news text teaching materials get research results with "Very Good" criteria with an average of 90%, with results from material experts of 90% with "Very Good" criteria and results from media experts of 82% with "Very Good" criteria so that teaching materials are suitable for use in the learning process. The results of the product trial received an assessment from teachers of 96% with the criteria of "Very Good" and a student assessment of 90% with the criteria of "Very Good".

This study aims to develop, determine the feasibility of android-based learning media. This type of research uses research and development (Research and Development) methods with the Borg & Gall development model consisting of 5 main stages which include: a) conducting preliminary research,   b) developing the initial product with Kodular Creator, c) conducting product validation, d ) conducting trials, and e) making the final product. Data collection techniques used are questionnaires and interviews  Keywords: Borg & Gall, Android-Based Learning Media, Informatics

This study aims to determine the effect of product variations on consumer satisfaction Ramai Semarang Store. Inferential level research type. The population in this study are all consumers who shop at Ramai Semarang Store. The sampling technique used the accidental sampling method with a total sample of 100 people obtained using the Lemeshaw formula. The data analysis technique used is multiple regression. The results of this study indicate that product variations have a positive effect on consumer satisfaction at Ramai Semarang Store. Product quality has a positive effect on consumer satisfaction at Ramai Semarang Store. Service quality has a positive effect on consumer satisfaction at Ramai Semarang Store. Testing the feasibility of the model obtained product variations, product quality, and service quality simultaneously affect consumer satisfaction Ramai Semarang Store.

This research is motivated by the role of tobacco which is one of the important agribusinesses in Indonesia and has contributed to the national, regional and community economies. Seeing this opportunity, conducting a business feasibility study is necessary to improve the Indonesian tobacco industry. This type of research is a field study. The method used is descriptive qualitative method. This research was conducted in Sumurpecung Village, Serang District, Serang Banten Regency. Data analysis techniques in this study include descriptive descriptions to analyze the financial and non-financial aspects. The results of this study indicate that the overall business feasibility in terms of non-financial aspects consisting of legal, marketing, technical, management, social-economic, and environmental impact aspects are declared feasible to run. Likewise, the financial aspect as a whole was declared feasible to run. Based on this, it can be concluded that the tobacco business run by Gans tobacco shop in Serang City is feasible to run based on an assessment of financial and non-financial aspects.

This research is development research that aims to find out: 1) the development of powtoon animation video learning media on egg material; 2) the feasibility of powtoon animation video learning media on egg material; and 2) students' responses to the powtoon animation video learning media on egg material. This study uses the 4D development method, but only up to the development stage. Data were obtained using validation sheets and questionnaires using a Likert scale. The validation sheet was assessed by an expert judgment which was tested with the Aiken V formula. The questionnaire sheet was assessed by students who then carried out a practicality test to see students' responses to learning media. Based on the results of the data analysis performed, the material validation results obtained an Aiken V value of 0.959. The media validation results obtained an Aiken V value of 0.954. Meanwhile, from the results of the student response questionnaire, they obtained a percentage value of 80.6% in the very practical category. This shows that the powtoon animation video learning media on egg material is feasible, very practical, and can be used in DDPK 2 learning egg material.

The feasibility of teaching is not only measured based on formal education but also must be measured based on how the teacher's ability in teaching and material mastery sessions, mastering, choosing and using methods, media and learning evaluation. The purpose of this study is to increase teacher performance in developing evaluation of learning outcomes through Academic Supervision at Bilal One Roof Public Middle School, East Adonara District, 2020/2021 Academic Year. The effectiveness of implementing school principal academic supervision in improving teacher performance in developing evaluations of learning outcomes at Bilal One Roof Public Middle School, Adonara Timur District for the 2020/2021 academic year. This type of research is school action research through the implementation of the Principal's academic supervision including planning, action, observation and reflection. The results of the study show (1) the increase in teacher performance by the principal through the academic supervision of the principal shows an increase in each round. (2) The activities of the school principal show that coaching activities through the academic supervision of the school principal are useful and can help teachers more easily understand the concept of the teacher's role and function so that teacher performance can increase.

This revitalization is carried out by reorganizing the function of space, and cultural values, and strengthening information about cultural heritage, as stated in Law Number 11 of 2010 concerning cultural heritage in article 80 paragraphs (1) and (2). Following the principle of development in general, revitalization must provide benefits to improve the quality of life of the community. This revitalization feasibility study uses primary data and secondary data. The results of the feasibility study on the revitalization of Merdeka Field Medan are the condition of the existing facilities and infrastructure of Merdeka Field, many of which are damaged or no longer functioning. There are even landfills in several corners of the Merdeka Square area. The drainage channels of the area are also not well integrated into the city's drainage system. And based on the problem of existing infrastructure, the Merdeka Square revitalization plan is very feasible to do.    

The onset of stretch Marks makes some people feel insecure. The author made a scrub made from gotu kola leaves. This study aims to determine how to make scrub leaves gotu kola, knowing the feasibility sensory test and knowing the condition of stretch marks after using scrub leaves gotu kola. This study was conducted by observation, interviews, questionnaires, experiments, documentation, and literature. The analysis used qualitative descriptive analysis. The manufacture of powder starts from the preparation of tools and materials, washing, weighing, drying, rarefaction, weighing dry leaves. The powder is taken to taste and mixed using olive oil. The product results are submitted to five expert validators to test the feasibility of the product using sensory tests. The feasibility of the product was tested by color averaging 4,7 in the very decent category, aroma averaging 4,1 in the decent category, texture averaging 4,1 in the decent category, ease of use averaging 3,9 in the moderately decent category, packaging averaging 4,9 in the very decent category. There is an improvement in the product that is more mashed powder, mixing powder using warm water and olive oil in a ratio of 1:2 and cooling scrub enough 5-10 minutes. Based on the results of the feasibility of the product can be concluded concluded that the product scrub leaves gotu kola feasible to be a new innovation in the manufacture of scrubs. The use of scrubs for 6 times conducted by 10 respondents resulted in the condition of stretch marks that fade, skin texture becomes more flat and the stretch decreases.

This research was conducted at SMK Widya Praja Ungaran. Every year the Widya Praja Ungaran Vocational School holds a New Student Registration (PPDB) to select prospective students. In the 2018/2019 academic year, 396 people registered and 298 people were accepted. The PPDB process starts from prospective students filling out the registration form and ends with the payment of re-registration funds for accepted students. The system used in the implementation of PPDB is still paper-based so that the performance of the PPDB committee is less effective. The purpose of this study is to design a computer-based new student registration system that is structured in a database to assist the PPDB committee in processing registration participant data, reduce paper purchase costs, minimize the risk of data loss, data corruption, recording and counting errors. Data collection was obtained through observation, interviews, questionnaires and literature study. This system is made using dynamic web with PHP (Hypertext Preprocessor) programming language and MySQL database. The design of this system uses UML (Unified Modeling Language). The development method used is the R&D (Research and Development) method. This study resulted in a cash-based new student registration administration system using a dynamic web to provide convenience for the committee in processing PPDB participant data from the registration process to new student re-registration transactions, as well as presenting reports quickly and accurately. Based on the research conducted, the results obtained from testing the validity of the new system score from internal and external validators. The internal validator with 20 statements obtained a feasibility percentage of 94%. An external validator with 20 statements obtained a feasibility percentage of 97%. From the results of these tests, it can be concluded that the administrative system for registering new students can be a solution to the problems found and can be implemented in the object of research.