Publication Search

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

National Health Insurance (JKN) is a priority for low- and middle-income countries as a way to increase access to health services and reduce the financial burden on health care. The special objective is to analyze the relationship between income and participation in the National Health Insurance (JKN). The 30 respondents, 19 (63.3) respondents were female and 11 (26.7) were male. And aged > 45 years old a total of 15 (50.0) and < 45 years old (50.0). And almost all 23 respondents (69.7) earned < 2,190,206 in each month and as many as 7 respondents with an income of > 2,190,206 in each month. There is a significant positive relationship between the level of opinion and participation in the National Health Insurance program, where the higher the income, the more people participate in the National Health Insurance program. Comprehensive and comparable estimates of health spending across countries are critical to achieving national and international health goals. If there is more health care, the amount of premium that will be issued will also be a lot. Premium increases in the health insurance sector are an uphill task for policymakers to form balanced policies that can provide affordable health care while maintaining survival  

The potential of zakat maal in Islamic economics is that zakat is a fiscal instrument in economic practice that has been used since the Prophet Muhammad SAW, and based on historical records zakat has played a very important role in the income distribution mechanism in the economy. This can be realized if the potential of zakat can truly be explored effectively and efficiently. The potential of zakat maal in improving the welfare of the poor at BAZNAS Padang Lawas is that the potential for zakat increases by 5% - 10% every year. However, looking at the potential for zakat in Padang Lawas Regency and the realization of zakat, infaq and alms collection carried out by BAZNAS, it can be said that its management has reached a fairly good optimal level.    

This qualitative study investigates taxpayer compliance behavior by examining the influence of tax incentives, income levels, and sanctions. Through in-depth interviews and thematic analysis, the research explores the motivations and decision-making processes behind taxpayers' compliance or non-compliance. The findings shed light on the complex interplay between tax policy measures and individual taxpayer behavior, providing valuable insights for policymakers and tax authorities.

The problem that must be overcome by all parties is garbage. Society must take an active role to solve this problem. In an effort to safeguard the environment, the Maju Jaya Waste Bank has a role in sorting and processing waste. Organic waste will become fertilizer. Plastic or non-organic waste will be the raw material for the Paving Blok Prima Lestari Bumi Group. Paving Block Prima Lestari Bumi Group will process plastic waste into paving blocks. However, there are several problems faced. The problem faced by Prima Lestari partner Bumi Paving Blok, such as the lack of supply of raw materials for plastic waste, lack of operational equipment, which causes the production of paving blocks cannot maximize. The level of sales still cannot meet the target per month. Current marketing aspects are carried out by word of mouth and take part in exhibitions carried out by the local government or using social media. For Maju Jaya Garbage Bank, the problem is a large amount of operational costs to sort waste based on the type of waste. This is inversely proportional to income from processed products that are less than optimal. Some of the solutions offered to partners are several parts of training for the sale of goods, procurement of operational goods such as production machinery for paving blocks and machines that can sort waste by type to reduce operating costs.

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

Poverty is a condition that is still a problem in Indonesia. This can be seen from the still high number of poor people in Indonesia in 2021 reaching 26.5 million people. This poverty does not just happen, one of the reasons is because people's income is low and the poverty level is still low, making them unable to meet their daily needs. Eradicating poverty in Indonesia requires cooperation from various parties, both government and private. Therefore, the community service team together with YBM PLN UID North Sumatra is implementing a program based on local wisdom to improve the community's economy in the form of community empowerment in improving community welfare. This has an impact on people's income levels which are still low. This program includes providing business capital, skills training and business assistance. The results of the analysis of Ziswaf management for economic prosperity show that this program has a positive impact on community welfare. This can be seen from the aspect of increasing income, physical aspects, natural aspects, human resource aspects, and social aspects.

. A waste bank is a place for processing waste using a banking mechanism. Waste management at TPST 3R Tri Guyup Rukun Trirejo village has implemented the 3R principle (Reuse, Reduce, Recycle) in managing waste at the community level. The aim of this research is to determine the mechanism of waste processing and the role of waste banks in dealing with waste problems that occur in society. The data collection technique in this research uses qualitative methods. The results of observations and interviews show that TPST 3R Tri Guyup Rukun, Trirejo village, is a waste bank that processes organic and non-organic waste originating from the community's sorted waste. With the existence of 3R Tri Guyup Rukun TPST, the community can experience significant benefits for their daily lives, one of which is earning income. So it can be concluded that banks have an important role in managing community waste.

UMKM play an important role in the economy in Indonesia. UMKM can play a role in improving people's welfare as a means of equalizing the economic level of the common people, a means of alleviating poverty and a means of earning foreign exchange for the country. Despite the importance of the contribution of UMKM to the national economy, it turns out that this sector still has many problems, one of which is the weakness of UMKM in marketing their products. The purpose of community service is to provide assistance to UMKM related to the use of digital technology to increase product sales, especially to UMKM Eshan.id_. Ehsan.id_ UMKM is a business in the field of knitting handicrafts, which in 2022 has achieved an income target of only 63.05%, so it is necessary to determine the right strategy in marketing its products, such as through digital marketing. The assistance is intended so that UMKM can take advantage of social media to increase sales by creating social media content on Instagram and Tiktok. The result of this activity is the giving of meaning and philosophy to the logo to meet the requirements for making IPR (Intellectual Property Rights) and also a company profile that can be used by UMKM in conducting product marketing. In addition, UMKM owners also receive education regarding the theory of digital product marketing through social media that is effective and right on target

This study aims to analyze the effect of inflation, financing to deposit ratio (FDR), and operational efficiency on return on assets (ROA) in the financial sector. ROA is an important performance indicator for financial companies, because it reflects the level of profitability of the assets owned. The research method used is regression analysis with annual data from various financial companies during the study period. Inflation is measured using the consumer price index (CPI), FDR describes the ratio between loans provided by banks and deposits received from customers, and operational efficiency is measured by the ratio of operating costs to operating income. The results of this study provide useful insights for the management of financial companies in facing challenges from economic and operational factors. To increase ROA, companies need to consider effective inflation risk management strategies and optimize the FDR ratio, while still focusing on improving their operational efficiency.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

This study aims to determine the economic level, effectiveness and efficiency of the use of village funds as a measure of financial performance. The subject of this research is Paccerakang Village Office, Luwu Regency. The type of research used in this research is descriptive quantitative. The data processed is the village fund financial report (DDS) report on the village income and expenditure budget from 2021 to 2022. The data collection techniques used are document and library techniques. The data analysis technique used in this research is descriptive comparative analysis with the formula: Economic Ratio, Effectiveness Ratio and Efficiency Ratio.              The results showed that the economic performance of the Paccerakang Village Government of Luwu Regency was generally good in managing the finances of the Village Fund (DDS), although the effectiveness performance was less effective in managing the Village Fund (DDS). This can be seen from the results of the calculation of the Economic Ratio, which is categorised as Very Economical because the Economic Average is above 100%, namely 200.31%. While the Effectiveness Ratio is categorised as Less Effective because the average effectiveness is less than 80%, namely 65.6% and the Efficiency Ratio is categorised as Very Efficient because the average efficiency is less than 60%, namely 46.47%.

Bank Indonesia issued regulations regarding the assessment of the health level of commercial banks based on PBI No.13/1/PBI/2011 using the RGEC method, which includes the following components: Risk profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to determine the condition of commercial banks as either very healthy, healthy, or sufficiently healthy, and to compare the health levels between Government-Owned Commercial Banks and National Private Commercial Banks. The research results indicate that the overall score for NPL, LDR, GCG, ROA, ROE, NIM, BOPO, and CAR ratios from 2017 to 2021 for National Private Commercial Banks is more stable compared to Government-Owned Commercial Banks, which means that the performance of National Private Commercial Banks is better overall. Although Government-Owned Commercial Banks performed better in terms of total score in 2017 and 2018, they experienced a decline in subsequent years. The assessment shows that National Private Commercial Banks perform better or health in terms of profitability and net income. Both types of commercial banks perform equally well in reducing non-performing loans, providing funds to their debtors, and maintaining capital adequacy.

Antenatal care visits are influenced by two main factors. Based on the theory of Lawrence Green (1980), namely behavioral factors (behavioral causes) and factors outside of behavior (non-behavioral causes). Furthermore, the behavior itself is determined or formed from three factors, namely predisposing factors including age, level of education, parity of pregnant women, employment status, knowledge of pregnant women and attitudes of pregnant women. Enabling factors include family income, distance from residence and information media. Reinforcing factors include husband/family support. The aim of this research is to determine the factors that influence ANC visits at the South Tapanuli Pargarutan Community Health Center in 2023. This research method is analytical with a cross sectional approach with quantitative methods. The results of the research conducted showed that the number of respondents who had a negative attitude was 42 people and 31 people ( 73.8%) did not regularly make ANC visits, while 18 respondents who were positive and 14 people (77.8%) had regular antenatal visits. The RP value obtained was 3.32 (95%CI=1.37 - 8.03) indicating that mothers who had a negative attitude were 3.32 times more likely to have irregular ANC visits. People who have the principle of always living a healthy life will do anything for their health, especially for the fetus and pregnant mother. part of their family and life, one of which is by making good ANC visits  

Butterfly pea flower (Clitoria ternatea L.) is a plant that contains anthocyanins and bioflavonoids. This plant is able to increase antioxidant levels, as an anti-diabetic, thinning phlegm and reducing sugar, insulin levels and various other properties. Some villagers have butterfly pea plants in their yards, but don't know that these plants can be used as a health drink. This community service activity aims to educate the public about the properties/benefits of telang flowers which can be used as a health drink. Apart from that, it can be a commercial product that can be marketed widely so that it can become a source of income for the Sumber Jaya village community.

This research aims to identify factors that influence rice demand in Aceh Province. One of the problems with rice demand in Aceh is that the price of rice is relatively high and tends to rise as time goes by and people with higher incomes tend to have greater purchasing power, so they can buy more rice and other consumer goods. This research uses multiple linear analysis. The data used in this research is primary data from residents in Kuala Simpang City, Aceh Tamiang Regency through direct interviews by answering questions in the questionnaire. The sampling for this research was carried out by Random Sampling with a sample size of 100. The results of the analysis show that the factors that significantly influence the demand for rice are the price of goods which has a value of 2.499 (t count) > 1.984 (t table), while the variables that have no effect is the income level which has a value of 0.744 (t count) > 1.984 (t table).

The development of the potential of MSMEs in Indonesia cannot be separated from banking support in distributing financing to MSME players. The role of BPR in developing community businesses, especially MSMEs, is to participate in providing financing to the community to develop their businesses. The aim of this research is to determine the effect of providing micro credit on the development of MSME customers of BPR TLM Kas Naikoten and to determine the difference in customer income before and after receiving credit. The research methodology used is a quantitative approach. The sample used was BPR TLM Kas Naikoten Micro Credit Customers from 2021 to 2022, totaling 79 respondents. The data analysis used in this research is simple linear regression analysis and comparison tests, with the help of SPSS version 24. The results of the research conducted show that the provision of microcredit has a significant effect on the development of MSME customers of PT. BPR TLM Cash Naikoten. The development of the Customer's business occurs in increasing business capital, increasing sales turnover, increasing income, expanding the business and increasing the workforce. And there is a significant difference in the income level of PT customers. BPR TLM Kas Naikoten before and after receiving microcredit. The average income of customers after receiving BPR TLM Kas Naikoten micro credit has increased, where the average income before receiving micro credit is IDR 2,912,063.29 and after receiving micro credit is IDR 3,589,506.33.    

There are still many cases of verbal abuse of children by parents. Verbal abuse can have serious impact. One of the causes of verbal abuse is the lack of parental knowledge. This study aims to determine the effect of educational videos on parents knowledge about preventing verbal abuse in children. The design of this study was a quasi-experimental pretest-post test with control group design. The sampling technique used stratified random sampling with a total of 46 respondents in Kalikesur Village. The instrument was adopted from Mysa (2016). Data analysis used Chi-square and Wilcoxon test. The mean age of respondents in the intervention group was 40.17 years old, while in the median in the control group was 35 years old. The majority of respondents in this study were women, elementary school, had two or less children, married, and income below the Banyumas UMK. The results of the study there was no difference in the pretest level of parental knowledge about preventing verbal abuse in children between the two groups (p=0.131) but there was a difference in the posttest (p=0.022). There is a difference between the pretest and posttest levels of parental knowledge in the intervention group (p=0.000), but there was no difference in the control group (p=0.133). There is an effect of educational videos on parents knowledge about preventing verbal abuse in children.

Taxes play an important role in state revenue, through the rapid development of economic sectors and have the potential to increase tax revenue. According to the Small and Medium Enterprises Cooperative Office of Central Java Province, Brebes Regency has MSMEs with a total of 8385 units. With so many MSME actors who should be able to meet taxpayer compliance due to the lack of tax knowledge, the development of digitalization and MSME actors in Brebes Regency. This study aims to determine the effect of the level of tax understanding, income turnover and digitalization of services on tax compliance of taxpayers of micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This research was conducted at MSMEs Mitra Mandiri Brebes. This research method is quantitative research. This study used purposive sampling method. The analysis technique used is multiple linear regression. The results showed that the level of tax understanding had a significant positive direction with a large influence of 59%; while income turnover has a significant direction of 68%; and digitalization of services has a significant positive direction of 49%    

This study aims to examine the effect of changes in tax rates, income levels and understanding of taxation on MSME taxpayer compliance. The population in this study are individual taxpayers who have businesses in Gresik Regency. The approach in this research is a quantitative approach. The sampling technique in the research was carried out by the methodpurposive sampling obtained a sample of 58 respondents. The data used is primary data by distributing questionnaires to individual taxpayers who have businesses. Testing data analysis using application assistance SmartPLS Version 3.2.9. The results showed that changes in tax rates had a significant positive effect on MSME taxpayer compliance, income levels had a positive and significant effect on MSME taxpayer compliance and understanding of taxation had a significant positive effect on taxpayer compliance.