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Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability

Salo Timur Village in Salo Sub-district, Kampar Regency, Riau Province is one of the villages where the community has a low income or the majority of the community is still in a poor condition, especially women. Women are often marginalized, they face challenges in their role and participation in village development, and they are also faced with difficulties in increasing family income and welfare. One of the things done to overcome the problems of the community, especially women, is through community empowerment activities by utilizing the potential of abundant natural resources, including the existence of moringa trees that thrive in the vicinity. The empowerment activities carried out are through cultivation and processing of moringa leaves. The learning approach used in this training is the Andragogy approach with lecture, discussion and practicum methods. The implementation of community empowerment activities in Salo Timur Village was carried out on June 2, 2022 through moringa cultivation and processing activities. The results of this activity are increasing the role of women in village development, through increasing their ability to cultivate and process moringa leaves so that they can be utilized as a source of livelihood.

development of sharia economics in Indonesia, sharia financial institutions, especially Baitul Maal Wat Tamwil, have the main goal of being able to help and alleviate problems, especially the problem of limited capital based on Sharia principles. Because many entrepreneurs have limited business capital. Therefore, with this research, entrepreneurs who need it will have information about the financing mechanism with a Mudharabah agreement, for those who have limited business capital. BMT UGT Nusantara has several financing products, one of which is the mudharabah contract. Mudharabah financing is an agreement where the shohibul maal provides funds to the mudharib with the profits divided according to the profit sharing and nibah agreed at the beginning of the contract. The mudharabah financing mechanism at BMT UGT Nusantara Kepanjen requires members to fulfill the requirements, then the BMT will carry out analysis and observations to ensure the eligibility of the recipient of the financing, if it has been approved they will inform you of the disbursement of funds and carry out an agreement. When the contract is executed, BMT and the customer enter into an agreement on the division of the ratio and margin. This research uses qualitative methods, with field research and interviews with BMT staff as a means of obtaining information

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.

This research is aimed at studying and analyzing the financial report ratios of PT. Semen Indonesia (Persero) Tbk to assess the company's financial performance for the 2022-2023 period. Research on PT's financial reports. Semen Indonesia (Persero) Tbk. This is aimed at reviewing and assessing the company's financial performance in the 2022-2023 period. The data was researched and analyzed based on PT's financial reports. Semen Indonesia (Persero) Tbk. In collecting data, researchers used documentation techniques, in the form of secondary data obtained from financial reports. The technical analysis used is technical analysis in the form of a descriptive quantitative approach. The results of this research were obtained from calculations and analysis, starting from the Liquidity Ratio using four formulas, the results obtained were Current Ratio, Quick Ratio, Cash Ratio were not good in 2022 and 2023, while Cash Turn Over was not good in 2022 and was said to be good in 2023 . Solvency formulas using three formulas show that the Debt to Asset Ratio results are both less good in 2022 and 2023, while the Debt to Equity Ratio and Fixed Charge Coverage are said to be good in 2022 and 2023. The Activity Ratio results using five formulas for Total Assets. Turn Over, Fixed Asset Turn Over, Working Capital Turn Over, Inventory Turn Over and Receivable Turn Over are not good in 2022 and 2023. The Profitability Ratio uses three formulas to obtain the results of Return on Equity (ROE), Profit Margin on Sales and Return on Investment (ROI) is not good in 2022 and 2023. Working Capital Turn Over, Fixed Asset Turn Over and Total Asset Turn Over are not good in 2022 and 2023. Profitability Ratios use three formulas to obtain Profit Margin on Sales, Return on Investment (ROI) results ) and Return on Equity (ROE) will not be good in 2022 and 2023.

Indonesia is one of the countries that has very abundant horticultural resources and has the potential for national competitiveness globally. One of the horticultural commodities that has become a superior product in Indonesia is Mangosteen (Garcinia mangostana L.) dubbed as the Queen of Fruits. This study aims to determine the marketing channels of mangosteen commodities, analysis of marketing margin costs, profits, and Farmer's Share in Karacak Village, Leuwiliang District, Bogor Regency, West Java. The determination of the research area is determined intentionally (Purposive Method). The method used for sampling using the Snowball Sampling method is selected based on previous sample information.  

In the online era, marketing opportunities using digital technology are very profitable, apart from sellers not having to have a shop, sellers also don't have to go anywhere to sell. The objectives of this activity are (1) Organizing guidance and training for marginalized communities to produce commercial products based on appropriate technology and local resources as well as opportunities to gain access to funding for Micro, Small and Medium Enterprises, (2) Increasing the number of applications of science and technology for the community. This activity was carried out in the first three stages of program socialization and forum group discussion (FGD). The service team planned all the needs that would be used in implementing the service. The service team carried out FGD (Forum Group Discussion) and a cooperation MoU. Second Stage Creating Social Media Accounts Workshop and mentoring on IT knowledge. The third stage of evaluation is carried out to correct any deficiencies found during the service. The main goal is to increase understanding of various social media platforms, effective advertising strategies and ad performance measurement.  The method is to use the PKM method with questionnaires and outreach. The results show an increase in home industry players' understanding of the benefits of social media in digital marketing. They are starting to realize the potential of the online market without high advertising costs. This socialization has the potential to increase the application of digital marketing in the home industry. It is recommended that home industry players continue to develop digital marketing capabilities and collaborate to share experiences in managing advertising on social media.

  In marketing, watermelon will undergo a marketing process and experience changes in prices at the producer level and prices at the end consumer, resulting in differences in the price of watermelon between producers and consumers. This makes marketing a very important activity. The aim of this research is to determine marketing channels, margins and marketing efficiency. The population in this study was 140 watermelon farmers. The sample was determined using the Slovin method, so that the selected respondents were 34 watermelon farmers and the sample of trader respondents was 5 people, namely 2 village collectors, 1 wholesaler and 2 retailers. The analytical tools used are descriptive analysis, margin analysis and efficiency analysis. The research results show that there are 2 marketing channel patterns for watermelon in Waihatu Village, namely: marketing channel I farmer-retailer-final consumer, while marketing channel II farmer-village collector-wholesaler-retailer-final consumer. The highest total marketing margin is in marketing channel I, namely IDR 2,000/kg, while the lowest total margin is in marketing channel II, namely IDR 1,000/kg. In conclusion, both marketing channels are classified as efficient, marketing channel II with an efficiency value of 12.21 percent and marketing channel I with the smallest efficiency value, namely 3.34 percent.

Financial performance analysis is analysis that used to measure company achievement from financial segment. this study purposes is to asses the impact of financial ratio, firm size and net profit margin to financial performance in banking sub-sector companies listed on Indonesia Stock Exchange Period 2020 - 2022. This research utilizes secondary data obtained from a sample of 45 companies. The analytical methodology employed in this study is descriptive analysis, normality test, hetroscedasticity, autocorelation, multicollinearity, multiple linear regression, coefficient of determination and F test from SPSS statistics 25 as the analytical instrument. The result found in this study show that Net Profit Margin variable has an influence on Return on Assets, meanwhile the Debt to Equity Ratio dan Firm Size variable does not exert influence Return on Assets

This research aims to determine product flow, financial flow and supply chain information flow as well as determine the marketing efficiency of the rice seed supply chain at UD Agro Tani. Cluster Random Sampling method, with a total of 26 respondents. The data collection method uses observation, interviews and documentation methods. Data analysis uses farmer's share analysis and marketing efficiency. In the channel 1 pattern the total margin is IDR. 6,200/Kg and channel pattern 2 total margin Rp. 5,700/Kg, total costs incurred by UD Agro Tani Rp. 1,500/kg includes production and transportation costs. The farmer's share value obtained by partner farmers in channel 1 pattern was 48.33% and channel 2 pattern was 50.43%. The percentage value shows that the flow of the rice seed supply chain is said to be efficient because the farmer's share value is <40%. Marketing efficiency in channel pattern 1 was found to be 12.5% ​​and channel pattern 2 was obtained at 13.04%, where the supply chain efficiency was said to be efficient because it was <33%. So the results of farmer's share and efficiency marketing of UD Agro Tani's rice seed supply chain are efficient to do.

This activity was carried out at Padhepokan Panji Asmoro Bangun, an art center with panji masks as a typical culture of Malang Regency, East Java, Indonesia. This assistance is carried out by the Abdimas Team under the ADAI organization, via hybrid (offline and online). The purpose of this assistance is to provide assistance on how to calculate the selling price of tour packages using a cost approach. The mentoring methods used are lecture methods and training in the form of demonstrations. The results of the assistance show that there has been no determination of an appropriate and affordable selling price for the community. The selling price used so far is only an estimate and does not use calculations of the related cost elements. The advice is to pay attention to 5 (five) stages in determining the selling price of tour packages, including market research, identifying cost elements, calculating operational costs, determining profit margins, and calculating the selling price of tour packages.

Literature and social life have a close relationship. Many writers express ambiguous emotions when observing their surroundings. Society is a mixture of the upper and lower classes. Due to the imbalance of wealth, the lower classes often experience different fates in life, while the upper classes enjoy the benefits. Karl Marx has pointed out this social injustice in his theory. This research is an attempts to find elements of Marxism related to social inequalities in the poem "Caged Bird" by Maya Angelou. This study uses the text analysis method through the lens of Karl Marx's propositions about the behavior of the lower or marginalized social class in facing the severity of life. This research is a qualitative research that uses descriptive text analysis methods to explore the social and economic dimensions hidden in the text. In this study, Using a Marxist approach, this research seeks to uncover the layers of meaning contained in each line of the poem, highlighting the sharp contrast between the upper class and the marginalized class. Thus, this view states that how economic forces create inequalities and make life difficult for the lower classes. The poem challenges readers to consider the impact

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the period of 2022-2023 using financial ratios. The method used is the analysis of liquidity, solvency, and profitability ratios towards the company's financial statements. The results show that in terms of liquidity, the company's ability to meet short-term obligations is still poor and tends to deteriorate. Meanwhile, the company's leverage level is quite high, exceeding industry standards. However, in terms of profitability, the performance of PT Unilever Indonesia is quite encouraging with profit margin, return on investment, and return on equity ratios above industry standards. Overall, despite its high profitability, the company needs to improve its liquidity and capital structure to maintain long-term business continuity.

Gandang Lasuang Dance is a traditional dance art that developed in batang tajongkek, precisely in Aua Sarumpun studio. In this dance, the properties are Lasuang, pestle, katidiang. This dance tells the story of how a farmer pounded rice using lasuang, where the rice to be pounded would become rice. In addition, this dance is also accompanied by music such as Talempong, Gandang dol, sleigh-giring. The purpose of this study is to analyze and describe the spread of Gandang Lasuang Dance and the factors causing the marginalization of Gandang Lasuang Dance. This research method uses qualitative research. The location of the research was conducted in Sanggar Aua Sarumpun, Batang Tajongkek Village, South Pariaman, Pariaman City. The results showed that the Study of the Spread and Marginalization of Gandang Lasuang Dance in Batang Tajongkek was quite well developed. Judging from its use, this art was previously only used as a medium for self-entertainment when pounding rice, but now it has been used as entertainment for the people of Batang Tajongkek Village, besides that the Gandang Lasung Dance is also performed in various art events such as PKK events, and bundo kanduang events and so on.

Food production must meet needs that continue to increase along with population growth. One of the noodle processing food production places in Jember Regency is Mie Ujang. This industrial product was successfully marketed as many as 524 bags (13,350 kilograms) in 2018. This research aims to determine effective plans and implementation to increase creativity and innovation in business feasibility to compete with competitors. This research uses qualitative methods with data collection techniques, namely interviews and documentation. Data sources include primary data and secondary data. This research shows that Mie Ujang is very suitable for continuing to carry out its business processes because it has an average production volume of 24 bags or around 600 kg per day. Mie Ujang should improve its marketing so that its market reach is wider.

Pamijahan District in Bogor Regency, West Java, is known as one of the main sources of milk supply for dairy cows in the region. Dairy cow's milk is a product that has high and stable demand and selling value. Supply Chain Management (SCM) at Sapi Juara Farm in Pamijahan District involves the distribution of dairy cow's milk which includes product flow, information and finance. This study aims to understand the SCM of dairy milk at Sapi Juara Farm, including product flow, information and finance, as well as efficiency as measured through marketing margin and farmer's share. This research uses quantitative descriptive methods with primary data obtained from interviews. The results of the analysis show that there is a flow of dairy milk products, a flow of information from farmers to various actors in the supply chain, and a flow of funds that includes costs and profits from nine distribution channels that influence the performance of the supply chain based on the payment system. From the analysis of the profit share value, it can be seen that the SCM for dairy cow milk in Pamijahan District is running efficiently. It is hoped that SCM in Pamijahan District can be more efficient to avoid losses at each stage or link in the chain and stabilize milk prices in the market, while improving the welfare of farmers, especially at Sapi Juara Farm.

This research was conducted with the intention of knowing how the impact is generated by Return on Investment, Debt to Equity Ratio and Net Profit Margin on Firm Value as measured by Tobin's Q ratio. The research was conducted on the Jakarta Islamic Index 70 companies listed on the Indonesia Stock Exchange. The method used in this research is quantitative method. Where in this study we use the numbers obtained from the calculation of the ratios carried out. obtained from the ratio calculations carried out. In addition, we also adopted purposive sampling method to limit the research. The data obtained in this research. The research findings show that there is a negative impact of Return on Investment. show that there is a negative impact caused by Return on Investment and Debt to Equity Ratio to Tobin's Q Value. While Net Profit Margin has a positive impact on Tobin's Q Value. Simultaneously overall independent variables in this study were also found to have an impact on the dependent variable. dependent variable. As well as in correlation, there is a correlation of 27.6 percent independent variables to the dependent variable. While the rest, which is 72.4 percent may be influenced by other variables not tested in this study.

Tiger shrimp farming is an aquaculture business associated with the rearing of shrimp from egg hatching until they are ready to be harvested for consumption. The amount of tiger shrimp production is highly dependent on the tiger shrimp hatchery process. This study was conducted with the aim to 1) Calculate the income of tiger shrimp hatchery business, 2) Analyze the feasibility of tiger shrimp hatchery business based on the criteria of Revenue Cost Ratio (RCR), Break Even Point (BEP), Payback Period, Return On Investman (ROI), and 3) Describe marketing channels, marketing margins, and farmer share in shrimp hatchery business. The sample method used was purposive sampling and snowball sampling. The results showed that tiger shrimp hatcheries in HSRT Windu Tirta Samudra earned an income of Rp.43,313,992/month. Based on the criteria of RCR, BEP, ROI and Payback Period (PP) tiger shrimp hatchery business is feasible to continue and run. Marketing of tiger shrimp seed forms level 0 and level 1 marketing channels, with a margin of Rp.2/head on level 1 marketing channels, and the farmer's share obtained is efficient because it is above 60%.

This research aims to analyze the financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from a profitability perspective using the Net Profit Margin Ratio, Benefit to Asset Ratio, Benefit to Capital Ratio for 2020 - 2022. The type of research is Descriptive Qualitative. The research data was obtained from the Mitra Perdana Sidoarjo Cooperative Financial Report for 2020 – 2022. Data analysis is by calculating the profitability ratio using the formula Net Profit Margin Ratio, Benefit to Asset Ratio, and Benefit to Capital Ratio. Financial performance measurement based on KUKM Ministerial Regulation Number 06/Per/M.KUKM/V/2006 The results of the research show that: 1) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Net Profit Margin Ratio in 2020, 2021 and 2022 is in an unhealthy condition, 2) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefit Over Assets Ratio, in 2020, 2021 and 2022 it is in a healthy condition, 3) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefits Over Capital Ratio, in 2020, 2021 and 2022 is in a healthy condition. The results of this research show that the Net Profit Margin Ratio in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative is required to be able to further increase its net profit margin. produced.

Research on marketing efficiency analysis of white oyster mushrooms (Pleurotus Ostreatus) in Air Rambai Village, Curup District, Rejang Lebong Regency aims to determine marketing channels, and analysis of marketing margins, as well as to determine whether the marketing efficiency of white oyster mushrooms in Air Rambai Village, Curup District.This research was conducted in March 2022 in Air Rambai Village, Curup District, Rejang Lebong Regency with farmers in Air Rambai Village. Data analysis used in this research is marketing channel analysis, marketing margin analysis, and marketing efficiency analysis. This data analysis was used for farmers and the 12 retailer respondents in Air Rambai Village, Curup District, Rejang Lebong Regency.Based on the results of data analysis, it can be seen that the marketing channel of white oyster mushrooms in Air Rambai Village, Curup District, Rejang Lebong Regency has two marketing channel patterns where the first marketing channel pattern sells white oyster mushrooms directly to end consumers, and the second marketing channel pattern is farmers sell to traders. retailers and then traders resell to final consumers. The marketing margin in the first marketing channel is Rp. 0, while in the second marketing channel it is Rp. 11,583. and the marketing efficiency of white oyster mushrooms in Air Rambai Village, Curup District, Rejang Lebong Regency is said to be efficient.