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It is expected that UMKM will become a leading economic sector in order to achieve its building goals. This is due to the fact that UMKM is one of the few businesses that can thrive in challenging economic conditions. Due to this, in order for UMKM to be able to continue, UMKM has to have sound financial management practices. The first is having accurate financial knowledge and the ability to create financial reports that are needed to formulate business strategies that will eventually emerge. The financial performance of East Sudimara Culinary MSME in Ciledug, Tangerang does not reflect a sound financial performance. Training and mentorship outcomes, such as basic accounting and financial report writing, raise MSME actors' knowledge of the value of the information collected.

Financial performance reflects the quality of the company may be at risk. The pandemic has resulted in various sectors, including a decline in profits. The acquisition business development strategy is used to survive in a condition. Acquisition is the process of taking over ownership resulting in the transfer of control. The research objective analyzes the differences in banking financial performance before and after being acquired by the acquiring company. Financial performance is observed from liquidity with current ratio, solvency measured debt to total asset ratio, profitability measured return on assets, activity measured total asset turnover, and market measured earnings per share. Data after being collected is processed descriptive statistics and normality tests so as to find normally distributed data will be tested through paired sample t-test while data that is not normally distributed is tested by the Wilcoxon signed rank method. The average descriptive statistical results after experiencing an increase in performance. The results of hypothesis testing show that there is a difference in significant improvement in liquidity and activity ratios, there is a significant decrease in solvency, while based on profitability and market there is no significant improvement. Overall the results show that the acquired banks have not fully achieved synergy, the company must review economic conditions when planning development strategies in order to achieve synergy.

This research aims to find out and analyze the implementation of fulfilling the requirements for polygamy in order to obtain permission from the Surakarta Religious Court. Apart from that, it is also to find out and analyze forms of protection for wives' rights in cases of applications for polygamy permits. This research is empirical legal research with a qualitative approach. The types of data used are primary data and secondary data. The techniques used in collecting legal materials in this research were interviews and literature study. The data analysis technique used in this legal research is a qualitative data analysis technique with an interactive analysis model. Based on this research, the results obtained show that the implementation of polygamy requirements is in accordance with Article 4 paragraph (2) and Article 5 paragraph (1) of Law Number 1 of 1974 concerning Marriage, PP Number 9 of 1975 concerning Implementation of Law Number 1 of 1974 concerning Marriage, and the Compilation of Islamic Law (KHI). If the alternative and cumulative requirements are met, accompanied by perfect evidence, the panel of judges will grant the Petitioner's request for a polygamy permit. The form of protection of the wife's rights in the case of a polygamy permit application at the Surakarta Religious Court is that first, the polygamy permit application case is contentious by placing the wife as the respondent, so the wife has the right and opportunity to respond and submit answers, duplicates and conclusions in front of the court regarding the permit application. polygamy proposed by the husband. Second, there must be a request for determination of joint assets. Determining joint assets is very important to provide certainty about the status of joint assets and at the same time protect the wife's property rights so that they do not get mixed up. Third, namely the marriage agreement, between husband and wife, they can enter into a marriage agreement to guarantee the protection of joint assets. Apart from that, this marriage agreement is not limited to financial or property matters, but also accommodates other issues that are important to be a

The importance of fishing boat maintenance cannot be underestimated. A well-maintained vessel not only increases efficiency in fishing operations, but also minimizes the risk of accidents at sea. Ship maintenance covers various aspects, from regular engine inspections, repairing damaged hulls, to ensuring that all safety equipment is in good condition. The purpose of this study is to increase the awareness and understanding of fishermen in East Sapa Village regarding the importance of ship maintenance and life safety at sea. This research method uses a qualitative method with a short description of the analysis. The results of this study show that although the fishermen of East Sapa Village have a basic awareness of the importance of boat maintenance and safety at sea, they face a variety of significant challenges, including limited resources, limited technical knowledge, and lack of relevant training. Financial and material constraints hinder the implementation of thorough ship maintenance, while a varied understanding of safety indicates the need for more in-depth education. Strong community cooperation and greater government support, including the provision of resources and training programs, are essential to address these issues and improve the well-being and safety of fishermen.    

The importance of fishing boat maintenance cannot be underestimated. A well-maintained vessel not only increases efficiency in fishing operations, but also minimizes the risk of accidents at sea. Ship maintenance covers various aspects, from regular engine inspections, repairing damaged hulls, to ensuring that all safety equipment is in good condition. The purpose of this study is to increase the awareness and understanding of fishermen in East Sapa Village regarding the importance of ship maintenance and life safety at sea. This research method uses a qualitative method with a short description of the analysis. The results of this study show that although the fishermen of East Sapa Village have a basic awareness of the importance of boat maintenance and safety at sea, they face a variety of significant challenges, including limited resources, limited technical knowledge, and lack of relevant training. Financial and material constraints hinder the implementation of thorough ship maintenance, while a varied understanding of safety indicates the need for more in-depth education. Strong community cooperation and greater government support, including the provision of resources and training programs, are essential to address these issues and improve the well-being and safety of fishermen.    

Abstract. Analysis of financial reports in banking aims to evaluate current and past financial positions. One of the analyses of financial reports at banks is profitability ratio analysis, and the aim of this research is to investigate the calculation, development, and analysis of profitability at PT. Bank Maybank Tbk during the 2019–2023 period. The research method used is a descriptive method with a quantitative approach. Data collection techniques involve field studies and literature studies. The data obtained is then analyzed by calculating the development of profitability.The research results show that PT. Bank Maybank Tbk has an average ROA value of 1.3% (>1.2%), an ROE value of 5.88% (between 5% and 12%), and  NIM value of 4.32% (>2%), so it can be said that PT. Bank Maybank Tbk is in good condition, which means PT. Bank Maybank Tbk can generate profits by utilizing its own capital efficiently.   Keywords: profitability ratio analysis, Bank Maybank   Abstrak. Analisis laporan keuangan pada perbankan bertujuan untuk mengevaluasi posisi keuangan pada saat ini dan masa lalu. Salah satu analisis laporan keuangan pada bank adalah analisis rasio rentabilitas yang dan tujuan dari penelitian ini adalah untuk menyelidiki perhitungan, perkembangan, dan analisis Rentabilitas pada PT. Bank Maybank Tbk selama periode 2019-2023. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data melibatkan studi lapangan dan studi kepustakaan. Data yang diperoleh kemudian dianalisis dengan menghitung perkembangan Rentabilitas. Hasil penelitian menunjukkan PT. Bank Maybank Tbk memiliki nilai rata rata ROA sebesar 1,3% (>1,2%), nilai ROE 5,88% (diantara 5% - 12%), nilai NIM 4,32% (>2%) maka dapat dikatakan keuangan PT. Bank Maybank Tbk dalam keadaan baik, yang berarti PT. Bank Maybank Tbk dapat menghasilkan keuntungan dengan memanfaatkan modal sendiri secara efisien.   Kata Kunci : Analisis rasio rentabilitas, Bank Maybank

This research aims to assess financial performance in managing the 2023 APBDes in Anakalang Village, Katikutana District, Central Sumba Regency. This type of research uses a qualitative approach method, while the data sources used in this research are primary data and secondary data. Primary data was obtained through interviews with several village officials, namely the village head, village secretary, village treasurer and community leaders from the Anakalang tribe. Meanwhile, secondary data was obtained from Village Government data and documents and documentation carried out by researchers at the research location. The data collection technique used in this research is by conducting direct interviews with informants. The informants in this research consisted of the Village Head, Village Secretary, Village Treasurer and Community Figures in Anakalang Village. The results of this research show that financial performance in the management of the APBDes in Anakalang Village is based on the principles of accountability and transparency. Even though it is not in accordance with applicable policies by adjusting the situation or conditions of applicable legislation.

The purpose of this research is to determine the role of the Bappeda treasurer's decisions regarding overtime funds. This research uses qualitative methods with process analysis and inductive thinking related to the dynamics of the relationship between the symptoms studied, while still using scientific thinking. By using descriptive methods. The treasurer has the task of carrying out some of the secretary's duties within the scope of financial administration management. The role of the Treasurer or finance sub-division is very much needed in disbursing overtime funds. And these overtime funds are issued by fulfilling several conditions that have been written down.

Micro, Small and Medium Enterprises (UMKM) MEFs Foods & Snacks is one of the MSMEs engaged in processing snacks which are packaged in such a way that they follow developments and people's tastes. In order to improve financial management at MEFs Foods & Snacks MSMEs, MEFs Foods & Snacks MSMEs are expected to be able to make financial reports so that MSME finances can become more accountable. The results achieved in this service are changes in the presentation of financial reports compared to the previous period, this is because MSME managers already understand how to record transactions, carry out records correctly so that the presentation of financial reports becomes more accurate and reflects the financial condition of MEFs Foods & Snacks MSMEs. Actually

The factors that can affect the delay in the completion of road construction projects within the government of the Depok City Public Works Agency which are obtained from the analysis are poor material procurement; insufficient human resources; less than optimal contract management; procurement of construction equipment that is not managed; there is a request for changes to the work being done; financial problems; poor construction work monitoring and control; negative intervention from the community; slow decision making by the owner and changes in field conditions (weather, accidents, etc.). Based on the relative index method, the most influential factors are: 1. Unmanaged procurement of construction equipment 2. Changes in field conditions. Meanwhile, in the factor analysis method, it is obtained: Inadequate human resources (in the form of quantity and quality) less incompatible with the existing location of activities CCO (Contract Change Order) often occurs.

Karang Taruna seen from the age factor is still young, they are still eager to move forward. No exception Karang Taruna Village Kampung Gebang Rt. 04 / Rw.17 Kaladahan Kadipiro. The problems that exist are the various socio-economic conditions, education, social status that exist in the members of Karang Taruna in Kampung Gebang, there are those who work, there are schools, lectures and many of them who have not worked even though they are actually ready to work Idle). The extension target is the members of youth group in Gebang village Rt.04 / Rw.17 Kadipiro Sub-District, Banjarsari District, Surakarta. The implementation method to overcome the problems of Karang Taruna in Kampung Gebang Rt.04 / Rw.17 Kalurahan Kadipiro, Banjarsari District Surakarta is to provide alternative solutions include: Counseling of small business management management system, extension of marketing and Entrepreneurship system, Counseling of financial management system. The results achieved from this community service program in Gebang Kalurahan Kadipiro are as follows: Increasing the motivation and ability of Karang Taruna in entrepreneurship, Improving the ability of Karang Taruna in managing the business, so it can develop well, Improving the ability of Karang Taruna in business management so that they will Know cash flow and can finally calculate the profit of his business, Improving the ability of Karang Taruna in terms of entrepreneurship, so they will be able to strategize and ultimately can be superior in choosing their business.Keywords: Marketing, Entrepreneurship, Financial management.

The function of computers in government is seen from government activities that have begun to implement e-Government system, where each region, government agencies already have their own information system, or better known as e-Government. Implementation of e-government is certainly to improve service to the community. The use of computers at the level of village government is currently more focused on the use of Microsoft office programs both Microsoft word, excel and power point. This program is preferred for improvements in administrative services such as the making of invitations, certificates, letters of moving, APBDES, reports on financial statements and others. Thus it is natural that every village device capable of using Microsoft office program both Microsoft word, excel and power point besides important is also the basic operation of computer. The condition of the community in Jumantono district is classified as society whose level of education is increasing, so it has demand for high quality of service in various ways. In terms of the ability to handle administration and documentation of village data, the average is still classified as not yet maximal, as evidenced from the results of random observations of 11 villages in Jumantono district, it is known that the village administration system has not been all using computer equipment but still done manually, each village government has been equipped with a computer but the device can not be utilized optimally because not all village devices have the ability to operate it. this devotional activity is to provide understanding to the Village's tools in Jumantono district by equip themselves with computer skills in operating Microsoft Excel, and Microsoft Power Point, well to improve quality village administration so as to improve the effectiveness of services to the public. Microsoft Excel (MS-Excel) is the most popular and most widely used spreadsheet application program. Village Devices in Jumantono district is one part of government employees who also provide village administrative services to the community. Keywords: administration, Microsoft Excel, Microsoft Power Point

Dessert boxes are one of the dessert (cake) snack products that are currently in great demand among consumers. Sweet foods arranged in transparent boxes usually consist of several layers. such as sponge cake, sweet cream, a pinch of cocoa powder, dry cakes as decoration. The aim of this business is to gain experience by learning entrepreneurship while making a profit, giving motivation to the young generation of Indonesia to always have ideas to produce a product that has value. benefits for himself and the community, enlivening the culinary variety. add to the creation of a special food menu, the raw materials used are easy to get. And the aim is to find out the current financial condition of the business or business and to see the impact of the business on the community economy together.

The existence of fintech P2P Lending can help Indonesian people who are still unreached by banking services to borrow funds with easy, fast terms and without making a direct agreement. Electronic lending system make it easy public to borrow funds with easy reuqirements and without need to meet for make a agreement. Trading system transaction originally paper based and then shift to electronic based system (digital) is something that needs to be studied further about validity of the e-contract as the basis of relations between two parties that make agreement, by using legal protection theory, legal certainty theory, and theory of justice. The purpose of this research is to study together validity of e-contract in Fintech P2P Lending industry. The results of this research analysis show that the practice of online lending and borrowing based on fintech P2P Lending still does not have legal certainty for loan recipients, the benchmark for the validity of an agreement in fintech P2P Lending only refers to article 1320 of the Civil Code regarding the conditions for the validity of the agreement. The Fintech Lending Law should be drafted immediately to guarantee legal certainty for P2P Lending fintech.

Some small and medium business actors, especially breeders in the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency, do not understand how to prepare the cost of goods sold for their livestock business so that the selling price is determined only by considering market prices, resulting in relatively minimal income. when compared with financial and non-financial expenses. They do not realize that many costs have been incurred but have not been taken into account, so even though the selling price is quite high and in accordance with market value, it has not been able to fully cover operational expenses. To provide a solution to this problem, it is necessary to have Training on the Preparation of Cost of Goods Sold as a Consideration for Setting Selling Prices in Maximizing Sales Profits at the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency so that livestock business actors can be more effective in calculating their financial management. The training method carried out with Lecture-style training (Lecture) can be a very valuable resource for communicating the necessary information quickly and the Independent Self-study method, this method is expected to be able to train oneself by studying the material that has been given . In addition, this method was chosen because it took into account the distance and time constraints of the presenters and training participants, so that participants were given a simple report format in preparing cost of goods sold. In organizing activities, participants actively ask questions and discuss the conditions and limitations in the preparation of Cost of Goods Sold until the training is complete

Determination of Law Number 23 of 2014 concerning Regional Government, (State Gazette of the Republic of Indonesia of 2014 Number 244, Supplement to State Gazette of the Republic of Indonesia Number 5587) in which several provisions in Law Number 23 of 2014 concerning Regional Government have been amended by Government Regulations In lieu of Law (PERPPU) Number 2 of 2014 concerning Amendments to Law Number 23 of 2014 concerning Regional Government, has automatically replaced Law Number 32 of 2004. The research carried out by the author uses a descriptive qualitative research approach, in particular by adopting the case study method. The focus of this research is to reveal information related to the research object with the aim of measuring its level of effectiveness. Based on the results of observations made by researchers, there are findings obtained from the Management of BUMDES Bahari Makmur, starting from reporting, management, information and communication, BUMDES activities, namely: Condition: there is no Good and Correct Financial Reporting, including Financial Reporting According to Regional Regulations No. 09 of 2013, there is no BUMDES organizational structure. Cause: lack of village government involvement, where BUMDES itself is an increase in the village budget. Consequence: BUMDES Bahari Makmur is not functioning as BUMDES is a Village Institution that must exist. 1. It is hoped that the Palang Village government should improve BUMDES reporting and reactivate BUMDES so that the village can get original income. This is important because BUMDES itself is mandatory. 2. It is hoped that the Palang village government can provide information about financial reporting and BUMDES management so that readers can get information about BUMDES management. 3. It is hoped that future researchers will be able to explore in more detail and expand the BUMDES financial management process with Regional Regulation Number 09 of 2013, because in this research it is limited to management and reporting, not access to financial reporting and BUMDES management.  

In a residential neighborhood, there are often significant differences in the level of welfare between one neighbor and another. Several factors such as income, employment, access to public services, and available facilities can contribute to social disparities between them. Planning a housing complex with various types of houses. In a complex there are several families who have very good economic conditions and are able to meet their living needs quite comfortably. However, on the other hand, there are also other families who experience financial difficulties and are unable to meet their basic needs.    

 The purpose of this study research is to determine the financial position of the retail company, namely PT Ramayana Lestari Sentosa Tbk in the last few years. The company's profit and loss report can be reviewed in the financial report to determine the company's financial condition. Each company has its own financial reports which aim to provide very useful information for both external and internal parties. Financial reports must be prepared in a structured and systematic manner. These reports are prepared as a form of management accountability to parties affected by the company's performance over a certain period of time. The Profit and Loss Report is a more comprehensive and detailed explanation of the company's financial results and costs over a certain period of time. This report is very useful for the business world, with one of its main objectives being to help the business world in making decisions regarding future actions.

This research is quantitative research which aims to determine and test the influence of company size, audit opinion, reputation of public accounting firms and auditor switching. This research uses annual financial report data on transportation and logistics sector companies that are listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Testing this research hypothesis uses logistic regression analysis with the SPSS 26 program with a significance level of 5.5% (0.55). The results of this research test state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching. 3) auditor reputation has no effect and has a negative value on auditor switching and does not affect the condition of the company.  

This study aims to see how the difference in financial performance between state-owned banks and national private banks through analysis from 2019 to 2022, using the RGEC approach to measure the level of bank health and the Zmijewski model to measure financial distress. With descriptive and comparative research types, as well as a quantitative approach, secondary data from four state-owned banks (Mandiri, BRI, BNI, BTN) and four private banks (BCA, CIMB, Danamon, Permata) were used. The analysis shows that private banks and state-owned banks do not have significantly different health levels in terms of risk profile (LDR and NPL), GCG, and earnings (NIM, ROA, BOPO). However, there are differences in the capital aspect (CAR). Overall, based on the Zmijewski X-score method, between private banks and state-owned banks do not have significantly different financial distress conditions. In conclusion, from 2019 to 2022, both state-owned banks and private banks show healthy financial conditions. Even though there are differences in the capital aspect, the overall health of state-owned banks is not significantly different from private banks.