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Liquidity issues are important in maintaining the smooth operation of the company as well as in short-term and emergency needs as well as the growth function (investment) to develop owned assets in accordance with the expectations desired by the company. Information about budgeted cash flows can produce relevant information, because from this cash flow it can be known the need for the company's operations from the source of the recipient. Given the large number of cash receipts and disbursements managed, a list is needed that contains all cash inflows and cash outflows presented in the form of a cash flow statement. The results of the discussion concluded that cash management plays a role in the liquidity of CV. PSP Group, this can be proven from the results of research by calculating liquidity with the Current Ratio, Cash Ratio, and Quick Ratio, where the calculation results for 1 year, namely from January to December 2021 the calculation results for the liquidity ratio are > 1 as much as 75%, where with the existence of good cash management will have a positive impact, which means the application of cash management at CV. PSP Group is better, on company liquidity and financial conditions with a liquidity ratio of < 1 of 25%, which means that future conditions need to be improved in cash management to make it even better because there are still conditions that cash management in 2021 is not liquid or in the sense that CV. From July to September, the PSP Group was unable to pay its current debts in a timely manner, which resulted in obstacles to the company's payment of employee salaries and other important company expenses.

The purpose of this study is to provide an overview for SMEs about the strengths, weaknesses, opportunities and threats that companies have in determining strategies and their implementation related to the Work-Life Balance Strategy at CV Jati Kemirahan Malang which is used as a policy basis in making decisions to increase employee welfare according to the strategy The selected. With a case study research design, researchers conducted research on CV Jati Kemirahan Malang. This research uses primary and secondary data, namely questionnaires and performance reports. Using SWOT analysis to determine strengths, weaknesses, opportunities and threats to determine the right strategy. From the results of the SWOT analysis, namely expansion, CV Jati Kemirahan Malang must innovate and develop to be able to maintain and improve employee welfare. To support the strategy that has been set, CV Jati Kemirahan Malang needs help from the government and employees' families.  

The rapid development of the automotive industry in Indonesia has made the level of competition even tighter, especially in the motorcycle industry. This needs to be done so that companies can work for other people to be able to compete in the free market. Therefore, companies compete in promotional media. UD. Mekar Chandra Jaya Majenang is one of the official HONDA dealers in collaboration with the FIF Group leasing company. UD. Mekar Chandra Jaya Majenang requires communication between companies and consumers that can be used to introduce products or services by using and implementing a marketing communication mix. The purpose of implementing the marketing communication mix is to select and implement which sales promotion channels are appropriate to increase sales and obtain reciprocal communications from consumers to obtain positive publicity among the public. The company also continues to improve and innovate on sales strategies to increase product sales volume.

With its diverse tourism potentials, Rinding Allo village has passed the top 75 of Indonesian Tourism Village Award in 2023 and is developing into an international tourist destination. The English language competences of people in an international tourist destination are very important to provide good service to foreign tourists. This training aims to provide the knowledge and skills of English for tourism for the people of Rinding Allo village. The method used in this community service program is Asset Based Community-driven Development which consists of six stages. The method was applied by integrating the needs analysis stages and the English for specific purposes learning approach. At the asset mobilization stage, English for tourism training was carried out for five meetings. Each meeting discussed one unit of the English for tourism module which had been specially compiled in the previous stages. English for tourism training for the people of Rinding Allo village run well and provided useful material for the participants. During the training, the participants seemed enthusiastic in learning and practicing tourism English conversation. The participants’ mastery of English vocabulary and expressions in the tourism context as well as their confidence in using the language in communicating increased through this training.

This journal explains how to improve language comprehension through literacy education in SD or what is often called the School Literacy Movement (GLS). The School Literacy Program is designed using the Read-Summary-Tell-Share method. The subjects of this study were all students including low grades (1, 2 and 3) and high grades (grades 4, 5 and 6), educators (teachers), education staff, principals and librarians. This research was carried out according to the stages of student development based on their characteristics; 1) implemented in a balanced manner; 2) use a variety of texts and pay attention to the needs of students; takes place in an integrated and holistic manner in all areas of the curriculum; 3) carried out on an ongoing basis; 4) involving oral communication skills; 5) considering the diversity and condition of schools. The results of this study students understand the language properly and correctly.                                                                                                                                 

The existence of technology has become insignificant and affects all activities and human life in the world. As in today's era, almost everything is dependent on technology. Information technology in the e-government era can make it easy for people to obtain information and communicate interactively. Because with this technology, we can get information quickly. Information obtained through communication technology makes it easier for an organization to cooperate with each other in achieving the goals of the organization. Therefore the use of technology needs to be optimized and developed so as not to experience backwardness in obtaining information. This study aims to analyze the application of electronic signatures to the electronic official document system at the Jakarta Directorate General of Population and Civil Registration using qualitative research methods by collecting data through recording and observation. The theory used is Grindle's policy implementation theory. Based on the results of the research and discussion above, it can be concluded that the application of electronic signatures to the electronic official document system at the Directorate General of Population and Civil Registration in Jakarta in general has a positive impact and eases the work of its employees.

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

The urgency of analyzing the needs of learning media is very important to analyze the needs of student learning media because there is a possibility that future learning will increase. For this reason, it is important to conduct further research on school policies in meeting student learning needs during the learning process. This study aims to analyze the needs of learning media in biology subjects at SMAN 4 Tanjungpinang. The research method used was descriptive and quantitative analysis with data collection through questionnaires and interviews with biology teachers. The subject of this study was a grade 11 science student of SMAN 4 Tanjungpinang. The results showed that teachers always use learning media in every meeting and with the existence of learning media makes students motivated and not easily bored in the learning process. However, students still need a variety of learning media to support learning needs. This article emphasizes the importance of effective learning through the use of appropriate media and materials.

Discharge planning needs to be implemented from the time the patient enters the hospital until the day of discharge. Providing effective information can increase the knowledge and skills of patients and families to carry out independent care at home which is assumed to be ready for discharge so that it is hoped that rehospitalization events will not occur. This study aims to see whether there is an influence of Discharge planning model five on readiness to go home and family. The research design used a quasi experiment with a two group pre and post test using a purposive sampling approach carried out on inpatient students. The research instrument used the Readiness For Hospital Discharge Scale (RHDS) questionnaire. Data analysis used the Paired T test. The results of research on 30 respondents using the Independent T test on the average readiness to go home after (posttest) patients in the Intervention and Control groups obtained P value = 0.000 < ? (0.05) there was a difference in the average stress after (posttest) in the Intervention group with the control group. Based on this research, Discharge planning model five is able to increase patient readiness to go home and it is hoped that it can provide input to hospitals so that they can make Discharge planning model five as a method that can be given to patients when the patient is admitted until the patient wants to prepare to go home.

Universal Health Coverage (UHC) is used as an important issue for both developed and developing countries. The purpose of this UHC is to protect the health budget for the community so that their needs and welfare can be met. UHC is given to all people, whether they are able or not economically able. One of the reasons why Indonesia's health quality is still not good is the cost of health services which are considered expensive. Therefore, the UHC program in Indonesia is quite important to deal with this problem. This study aims to analyze the effectiveness of implementing UHC in improving health services in Indonesia. The research design used in this study was a literature review using Google scholar and Pubmed to search for previous related articles. The criteria for related articles used are those published from 2019-2023 and a total of 6 journals have been collected. Based on the six related journals, the results show that UHC appears to be effective in improving the quality of health services in Indonesia. Universal Health Coverage System (UHC) Plan The UHC system has been modified by the government to meet the conditions and goals of a professional, efficient, effective and long-term National Health Coverage. the embodiment of UHC goals carried out by Indonesia, namely the implementation of the National Health Insurance (JKN) which is a concrete step embodiment of the National Social Security System (SJSN).

One of the basic needs of every human being is to find happiness and be able to express it. One alternative that is often used by individuals in expressing happiness is social media. Happiness is also basically relative, depending on which perspective the expression of happiness is valued. This paper will search to describe various expressions of individual happiness on social media. The general concept of happiness from the perspective of the study of moral philosophy, in this case, hedonism and eudaimonism, is used in this paper as an analytical knife for this phenomenon. In addition, as a comparison, Islamic values are also presented in this theme. This type of study is library research with the main data sources being national journals, books, and other reading materials. The results of this study found that expressions of happiness on social media are quite diverse including shared reality, self-portraits (selfies), obtaining rewards, exploring and obtaining various entertainment from social media, and charity activities. Besides that, there are also expressions of happiness that are capable of harming others, including bullying and sharing hoaxes. These various activities have positive and negative positions from the point of view of moral philosophy and then the concept of Islam was born to complement and give birth to signs of obtaining happiness on social media.

Land is fixed, does not change, so that land has a promising investment value for most people, this is due to the tendency for the price or selling value of land to continue to increase. The need for housing for the community has increased the sale and purchase of land, the process of legality in land certification has become crucial and needs to be understood carefully. Actualization of community service through outreach regarding land law in Ngadirgo Village, Mijen District, Semarang City has the aim of increasing knowledge of understanding and knowing the importance of land registration and increasing knowledge of understanding and knowing the benefits and functions of land registration. The socialization uses power point presentation media by dividing the method into 4 main components, namely: the lecture method, the interactive discussion method, the consultation method, and the evaluation method. With the socialization related to land law, the people of Ngadirgo Village, Mijen Sub-District gained adequate insight and understanding so that later they can take care of land certification independently so as not to cause problems in the future. The land certificate bleaching program is also one of the main topics related to the socialization of land law as an effort to provide legal certainty and legal protection of community land rights based on the principles of simple, fast, smooth, safe, fair, equitable, and open and accountable so as to increase the welfare and prosperity of the community. and the country's economy as well as reducing and preventing land disputes and conflicts.

Business continuity, which is closely related to the long-term maintenance of the system in accordance with environmental, economic and social considerations, is an important point that needs to be considered by every MSME actor. The store business is one of the new MSMEs that is of concern so that it continues to carry out business continuity by being carried out based on currently related internal and external factors. Toreko created a unique business idea from brownies, innovating brownies into brownies cookies and using raw materials from mocaf flour. mocaf itself is a modified cassava flour product. The purpose of this article is to describe and analyze the sustainability position of the toreko business through a SWOT analysis, formulate alternative strategies that can be implemented by the toreko after knowing the position of the sustainability position of the business it has. The aggressive strategy is the main choice strategy obtained from the results of IFAS and EFAS. The SWOT matrix is used to determine and arrange the steps for implementing the strategy related to the choice of strategy. An aggressive strategy is carried out until the threat that the store has is smaller than the opportunities that exist. Improving sales promotions and maintaining satisfaction with customer loyalty is the key to realizing business continuity properly.

Shallot is a horticultural commodity that has good market prospects because it contains high nutrition and can be used as spices and ingredients for traditional medicine. However, shallot production in Indonesia still often fluctuates and even experiences a shortage in meeting the needs of domestic consumers. To increase shallot production, this can be done through intensification efforts, namely by improving cultivation techniques, such as the use of organic fertilizers, proper fertilization, and the use of superior varieties. This study used a factorial randomized block design consisting of 2 treatment factors, namely factor I, fermented NPK ( F) consisting of 0 ml, 250 ml, 500 ml and 750 ml. Factor II was the variety (V) of the Brebes Bima variety, the Probolinggo variety and the Nganjuk variety. The parameters of plant observation were: plant height (cm) and production per plot (g). The data analysis method was a factorial randomized block design (RBD). The results showed that the application of fermented NPK and the use of varieties had a very significant effect on the parameters of plant height (cm) and production per plot (g).

Community service activities on bullying prevention and handling aim to increase awareness, understanding, and countermeasures against bullying in schools. Service activities are carried out through identification of needs, material development, implementation of counseling, and evaluation. Teachers are given training on bullying handling, effective communication strategies, conflict management, social skills development, and mental strengthening. They are also given an understanding of human rights, tolerance, empathy, and the importance of building healthy relationships in schools. The results of the service activities show an increase in teachers' awareness and understanding of bullying and the development of a safe and inclusive school environment. The collaboration of all relevant parties in dealing with bullying can create positive change, reduce bullying rates, and create a better environment for students in their learning and development process.

Culture is a national identity that must be respected and maintained and needs to be preserved so that culture is not lost and becomes a legacy for our children and grandchildren. Of course, this is the responsibility of the younger generation to preserve this culture. This is because culture is one of the identities of a country. As human civilization progresses today, the threat of globalization to the existence of the country's identity can be assessed from the increasing erosion of traditional culture among society, especially the younger generation.

E-government which can be broadly defined as the utilization of information and communication technology and the internet which has the ability to transform relations with citizens, business people and other government institutions. The development of Information and Communication Technology (ICT) is currently very rapid and of course it must be addressed positively to increase community participation in realizing the principles of good governance (Good Governance). This study uses a qualitative research method with a descriptive approach. Sources of data in this study are observation, literature, articles, journals, scientific research and sites on the internet. The Ministry of Home Affairs has a public service unit, one of which is the Directorate General of Population & Civil Registration, of course it is required to provide optimal service to the community. The implementation of e-government, related to service and dissemination of public information at the Ministry, especially at the Directorate General of Population and Civil Registration is already good and in the medium category, and still needs to be repaired and improved. The Ministry of Home Affairs in implementing e-government fulfills the first stage, namely information publishing and the two "official" two-way transactions based on the Deloitte & Touche framework and from the Government to Citizen (G2C) sector are included in the category, namely e-governance, e-service, and e-knowledge

Public service is a form of realization of orderly government administration to make it easier for citizens, including marginalized groups of people such as the poor who are cared for by the state (one of them is neglected elderly) in fulfilling various complexities of daily needs. The government gives privileges to neglected elderly in population and health services because in the administrative process they cannot be equated with members of the public in general. The factor of dementia and neglect is an important highlight of special services. Type of this research is descriptive qualitative at the Institution owned by the Provincial Government of DKI Jakarta, Tresna Werdha Social Institution (PSTW) Budi Mulia 3. The results of this study indicate that the population and health services provided by PSTW BM 3 have fulfilled service facilities quite well in terms of Tangible, Dementia elderly get convenience in the process of obtaining a Population Identification Number (NIK) and KTP-El even though it is scheduled once a year. Reliability is quite good in terms of timeliness, Responsiveness The services provided are good, supported by the intensity of coordination, Assurance of data security is well maintained in privacy so that it is safe, and Emphaty for both Dukcapil and Jamkesda are ready 24 hours in receiving service requests from PSTW BM 3 with a follow-up process on work days.

This study focuses on the process of managing the Ship Movement Permit for MT.SHIP TRINITY during its transfer from the dock area to the anchorage area at PT. Multi Jaya Samudera Belawan. As an intermediary company, PT. Multi Jaya Samudera Belawan is committed to finding cargo ships with high-quality standards to provide the best service to customers, while prioritizing safety and maritime environmental protection. In its capacity as a shipping company, PT. Multi Jaya Samudera handles ship movement permit management through several stages, including administrative compliance, permit application, and ship document completion. This process needs to be carried out quickly and accurately to avoid delays, which requires good coordination with various related agencies at the port. The role of PT. Multi Jaya Samudera Belawan is crucial in supporting ship service activities in the shipping industry. To optimize port operations, appropriate management policies are needed to improve the overall effectiveness and efficiency of port performance.    

Research objectives: 1) To find out the arrangement of slums through restoration (rehabilitation) in Oimbo Village, Bima City? 2) To find out the arrangement of slums through rejuvenation (revitalization) in Oimbo Village, Bima City? 3) To find out the arrangement of slums through resettlement (relocation) in Oimbo Urban Village, Bima City? This type of research is descriptive qualitative. Data collection techniques are interviews, observation, and documentation. Informants in this study included the Head of Kelurahan and staff/employees and community leaders in Kelurahan Oimbo Kota Bima. Determination of informants in this research the author uses purposive sampling technique. The analysis technique used is descriptive qualitative analysis, which starts from data reduction, data display, and verification and conclusion making. The results of the research are: first, related to the arrangement of slums through restoration (rehabilitation) in Oimbo Village, Bima City, has been carried out well according to the needs of residents. Second, the arrangement of slums through rejuvenation (revitalization) in Oimbo Village, Bima City, has been carried out well according to the needs of the residents. Third, the arrangement of slums through resettlement (relocation) has been carried out well according to the needs of residents.