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Analysis of liquidity ratios shows that the company is in quite good condition in meeting its short-term obligations. With a current ratio in 2020 of 8.57 times, in 2021 of 7.41 times and in 2022 of 0.1 times. The quick ratio in 2020 was 8.57 times, in 2021 it was 7.41 times, and in 2022 it was 0.1. The cash ratio in 2020 was 822%, in 2021 it was 718%, and in 2020 it was 4%. Solvency ratio analysis shows that the company fulfills all its obligations in good condition. The Debt to Asset Ratio in 2020 was 12%, in 2021 it was 13%, and in 2022 it was 70%. Debit to Equity in 2020 is 13%, in 2021 is 15%, and in 2022 is 24%, Long Term Debt to Equity Ratio in 2020, 2021 and 2022 cannot be analyzed due to the unavailability of long-term liabilities. Profitability ratio analysis shows that the profit margin calculation results in 2020 are 11%, in 2021 they are 23%, and in 2022 they are 11%. Net Profit Margin in 2020 will be 8%, in 2021 it will be 10%, and in 2022 it will be 6%. Return on Investment in 2020 will be 15%, in 2021 it will be 29% and in 2022 it will be 31%. Return on Equity in 2020 was 17%, in 2021 it was 34%, and in 2022 it was 104%.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

The abstract contains a brief description of the purpose of community service, the methods used, and the results of community service. The emphasis of abstract writing is mainly on the results of community service. Abstracts are written in Indonesian and English. Abstract typing is done single-spaced with margins that are narrower than the right and left margins of the main text (max. 200 wordThis service is carried out to form an understanding and utilization of fishermen's catches regarding the productivity of coastal women who can help meet the needs of daily life by not only expecting sales results from the catch of fishermen (their husbands/families) but are expected to be able to provide development and insight into coastal women that fishermen's catches can be used as product development that can increase their family's income. Then it is also hoped that these coastal women will be able to market their products according to their economic market targets so that the needs of fishing families can be fulfilled and the welfare of fishing families can be achieved. The plan for this service activity will be carried out for 1 day with the socialization of the productivity of coastal women, 1 day of product manufacturing training, making brands, packaging, and product distribution and 1 day of evaluation of the results by re-observing the economic development of coastal women in Pahlawan Village, Tanjung Tiram District, Batu Bara Regency.  

Traditional games are games passed down from ancestors, but traditional games have been marginalized because in the modern era 4.0 the use of technology is very much used in everyday life. The technology that is often used is cellphones. The use of cellphones starts from teenagers, adults and even children who use cellphones like elementary school children. Mobile phones are usually used by children to play online games because children can play online games anywhere and anytime, which results in children not playing with their peers because they are already engrossed and focused on the online games on their mobile phones. This research aims to explore the character values ​​that can be instilled in elementary school students through game congklak or barn. This research uses a qualitative method with a literature review. The results of this research show that the traditional game congklak or lumbung can instill character values ​​in elementary school students such as the values ​​of honesty, discipline, hard work, creativity, curiosity, independence, communicativeness, responsibility and respect for achievement.

In the era of rapid development of digital technology, one of the marketing strategies that is increasingly being applied is through artists as advertising promotions for a product through television, including advertisements on Clear shampoo products. The main objective of this study was to evaluate the effect of celebrity endorser analysis, brand image, brand trust and television advertising on shampoo purchase decisions at Mapur stores in Brebes District. The correlation method with the quantitative approach method carried out is based on positivistic research data (concrete data), namely numerical values that will be measured by statistics as a calculation test tool, related to the problem studied to produce a conclusion. The population of this study was Clear shampoo customers at the Mapur store, Jagalempeni Village, Brebes Regency. The sample was obtained by the Slovin formula with a margin of error of 10% of the population of 413 people, then a sample of 80 respondents was obtained. The research instrument used was in the form of primary data from filling out questionnaires. The results of the t test in the study found that the brand trust variable did not have a significant influence on purchasing decisions, brand trust had an effect on purchasing decisions, television advertisements did not affect purchase decisions. Based on the F test, this value is obtained that brand trust has the most significant influence, followed by brand image, television advertising, and celebrity endorsers in order of significance of influence in a given analysis model. These results provide an idea of the relative contribution of each independent variable to the dependent variable simultaneously influencing the determination in purchasing decisions on Clear shampoo products.

A business actor to maintain its extension in order to enter and attract customers by creating good relationships with customers. Creating a good relationship is the goal of business actors to have loyal customers. The purpose of this study is to examine the effect of packaging quality, price perception and brand image on consumer loyalty of Oreo biscuits. This research includes quantitative research. The population of this study is visitors from May 2023 as many as 564 buyers. The sampling technique used in this study was the Slovin formula with a margin of error of 10% obtained by 85 respondents. The data analysis techniques used are instrument tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this study show that packaging quality has a positive and significant effect on consumer loyalty, price perception has a positive and significant effect on consumer loyalty, brand image has a positive and significant effect on consumer loyalty. Packaging quality, price perception, and brand image simultaneously have a positive and significant effect on consumer loyalty of Oreo products at the Sarimulya Limbangan store.

The purpose of this article is to find out how important good communication etiquette is because we as human beings must have good etiquette when we speak so that people who communicate with us feel comfortable and will not be offended by what we say. This ethical culture must be instilled within us. ourselves in accordance with the teachings of Islam, especially those taught by the Al-Quran. Organizational culture is very important, especially in Islamic educational institutions, where it creates a culture that is flexible and never regressive, which when combined with a religion based on the Koran and Sunnah will make the institution perfect. In addition, religious individuals will separate their culture in the struggle for education itself if they cannot integrate religious teachings into their daily lives. marginalized in competition in the world of education itself, culture and ethics are very important in relation to our daily lives in small and large scopes, communication ethics is very important, namely it will make us more careful and clever in speaking. In Islamic organizations, manners and ethics of communication are highly prioritized, not only in our own country, but also in our own country. Even abroad, we are the same, so wherever we are, we should speak kind words.

This research aims to describe the perceptions of Sociology of Religion college students at the State Islamic University of North Sumatra towards victims of sexual violence at Indonesian universities. In general, perception is a person's way of looking at something. This research uses a quantitative descriptive type and approach. The population of this study was 281 Sociology of Religion college students at the State Islamic University of North Sumatra, with a margin of error of 10%, and a sample of 74 people. The sampling technique used is stratified random sampling. Questionnaires are a data collection technique with a perception measuring tool in the form of a Likert scale. The results of the research reveal that the perception of Sociology of Religion college students at the North Sumatra State Islamic University towards victims blaming for sexual violence in Indonesian universities is negative. Respondents are know victim blaming well, victim blaming is often found in cases of sexual violence, where women are the ones who are vulnerable to becoming objects of sexual violence. This is characterized by siding with victims of sexual violence, such as sympathy and empathy for victims, victims must receive protection, victims of violence do not deserve to be blamed, and justifying incidents of sexual violence as not being caused by the victim's behavior. Meanwhile, other neutral responses revealed that the way women dress and their body shape are the causes of sexual violence. This means that women who wear closed or open clothing both have the opportunity to become victims. Furthermore, neutral responses to victims of sexual violence always exaggerate the cases at hand. On the contrary, the news media tends to exaggerate so that it leads to opinion, which ends up making it difficult for the victim to reveal the case they are facing because of concerns about giving the victim a negative stigma.

Analysis of Working Capital on Profitability Levels at PT. Gaya Makmur Tractors Makassar, Thesis for the Management Study Program at the Indonesian Educational Institute of Management Science College (STIM-LPI) Makassar. (supervised by Dra. Pra Gemini, M.Si and Fausiah, S.E., M.Si). This research aims to determine how working capital influences the level of profitability at PT. Gaya Makmur Tractors Makassar. The type of research used in this research is quantitative. The data processed is the financial report of PT. Gaya Makmur Tractors Makassar for 2019-2021 which consists of a profit and loss report and balance sheet. The research results of the current ratio are stated to be good because they continue to increase every year 2019-2021 and exceed the internal average standard in 2020 and 2021. On the activity ratio with measurements using the NWC Turnover ratio can be said to be quite good because it exceeds the internal average, although it experienced a decline in 2020 of 368% but rose again to 430% in 2021. The profitability ratio with Return On Investment is said to be not good because it is below the internal average . Return on Equity is said to be not good, although it has increased in 2019 and 2021, this ratio is still below the internal average. Gross Profit Margin is also still said to be not good or not optimal because it experienced ups and downs from 2019-2021, namely 173%, 181%, 175%, although in 2020 it experienced an increase and was above the internal average of 176.3% but in 2021 experienced another decline and was below the internal average. Net Profit Margin is also said to be not good because it is still below the internal average.  

Pharmacological treatments such as vitamin B6 can be used to treat nausea, vomiting. However, pregnant women can use natural remedies such as ant sugar to prevent drug side effects. The purpose of the study was to determine the effect of giving ant sugar and ginger on reducing nausea vomiting in pregnant women in the first trimester. This type of research uses pre post with control group design. The sample was 10 respondents of the intervention group and 10 respondents as a control group. Bivariate analysis is a statistical homogeinity test. The results of the study that the incidence of nausea vomiting in pregnant women trimester 1 before being given a combination therapy of ant sugar and ginger was obtained as many as 3 respondents (30%) mild category, 6 respondents (60%) medium category and 1 respondent (1%) weight category. After being given ant sugar and ginger, there was a decrease in vomiting to 3 respondents (30%) not nauseated vomiting, 3 respondents (30%) mild category, 3 respondents (30%) moderate category and 1 respondent (1%) weight category. The results of statistical tests using marginal homogeinity tests in this study showed a p value of 0.014 (< 0.05). The implication that giving ant sugar and ginger has an influence on reducing nausea vomiting in first trimester pregnant women.    

Penelitian ini dilakukan untuk menguji dan menganalisis Pengaruh Dana Pihak Ketiga dan Net Interest Margin terhadap Profitabilitas dengan Layanan Perbankan Digital sebagai moderasi pada Perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan dua metode yaitu analisis regresi linier berganda dan analisis regresi yang dimoderasi dimana data sekunder yang digunakan dalam penelitian ini diperoleh dari laporan keuangan dan laporan tahunan masing-masing melalui website IDX (www.idx.co.id) dan website perbankan. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa layanan perbankan digital tidak secara signifikan memperkuat hubungan pihak ketiga dan margin bunga bersih terhadap profitabilitas. Bagi perbankan, digitalisasi dapat menghadirkan model bisnis yang efisien dan efektif serta diharapkan dapat meningkatkan jangkauan bank ke seluruh lapisan masyarakat dan meningkatkan profitabilitas. Namun penelitian ini tidak dapat membuktikan bahwa layanan perbankan digital dapat memperkuat hubungan pihak ketiga dan net interest margin terhadap profitabilitas. Penelitian ini diharapkan dapat menambah referensi dan perbandingan bagi pihak-pihak yang akan melakukan penelitian selanjutnya. Penelitian ini juga diharapkan dapat memberikan gambaran dan masukan bagi penyempurnaan kebijakan yang telah dilaksanakan. Penelitian ini merupakan penelitian pertama yang membahas tentang layanan perbankan digital sebagai moderasi hubungan pihak ketiga dan net interest margin terhadap profitabilitas.

PT Unilever Indonesia Tbk bergerak dalam bidang manufaktur, pemasaran dan distribusi barang konsumsi. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana perputaran modal kerja dalam meningkatkan profitabilitas pada PT. Unilever Indonesia. Metode penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif kuantitatif, dan variabel digunakan adalah perputaran modal kerja dan profitabilitas dengan sumber data penelitan yaitu berupa data sekunder. Penulis menggunakan teknik pengumpulan data, yaitu studi dokumentasi. yaitu mengumpulkan data dengan cara pengumpulan informasi yang bersumber dari laporan keuangan tahun 2018-2022 pada PT. Unilever Indonesia. Berdasarkan hasil penelitian yang telah dilakukan maka dapat diambil kesimpulan bahwa  perputaran modal kerja PT Unilever Indonesia Tbk dari tahun 2018-2022 mengalami fluktuasi. Kenaikan ini disebabkan oleh naiknya jumlah penjualan/pendapatan perusahaan yang diikuti dengan menurunnya jumlah modal kerja (total aktiva lancar) perusahaan. Profitabilitas khususnya gross profit margin, return on equity mengalami fluktuasi dan net profit margin, return on asset mengalami penurunan. Dari hasil rata-rata rasio yang di peroleh (GPM), (ROA), dan (ROE) PT Unilever Indonesia Tbk dari tahun 2018-2022 berada di atas rata-rata industri, untuk rasio (NPM) yang diperoleh masih berada di bawah rata-rata standar industri namun mendekati hasil rata-rata standar industri. Dari hasil ini menunjukan bahwa  perusahaan sudah efektif dalam meningkatkan profitabilitas.

For thousands of years, the Dayak Ngaju people in Central Kalimantan have practiced a traditional rice cultivation system called Manugal, which involves planting rice directly on the ground without artificial fertilizers or pesticides. This method relies on rainwater and natural materials, and it is guided by the teachings of the Kaharingan belief system, recognizing rice as a divine manifestation, and adhering to the traditional calendar. However, the Green Revolution and the globalization of modern food production, initiated in the late 1960s, introduced intensive agriculture, chemical inputs, and high-yielding crop varieties. This modernization marginalized local traditions, including Manugal, in Central Kalimantan. This qualitative descriptive case study examines the background of the Green Revolution and its impact on Manugal, the ecological consequences of agricultural modernization, and the comparison between Manugal and modern monoculture farming systems. The study aims to propose strategies for maintaining the Manugal tradition and achieving ecological sustainability.

Zuhro Bakery is baking factory producing various kinds of bread. In this research, there were three kinds of bread that were studied, they were chocolate, mocha and strawberry flavored bread. The problem in optimalization of the production was modeled into a mathematic model which was the linear program in the form obstacle function and objective function. It was then continued by the deciding variable in integer number as the linear program. Then, it was solved by using Branch and Bound method which previously had counted the variable by using the symplex method. From the simplex method, an integer number result was not found, so the Branch and Bound method was used. QM software was chosen in the research to solve the integer problem. A profit was earned with a sale margin of Rp39.000 or 0,42% from the coorporation’s expected profit by using the Branch and Bound method. The amount of bread produced in the periode of three days were 5.400 consosted of 3.060 chocolate flavored bread, 1.440 mocha flavored bread and 900 strawberry flavored bread with the total profit of Rp9.279.000

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.

Marginalized children in the Seroja Surakarta Women and Children Empowerment Institution (PPAP) have a background of various factors, including poverty, difficulty getting a job, no longer having parents or disabled, no place to live, and low education. Seeing these problems, what is needed by marginalized children is how they can get welfare in the present and in the future, especially in the economic aspect. Therefore the Slamet Riyadi University PKM Team carried out training activities on using the Tiktok application to help these marginalized children to be able to work even if they only used cellphones. Marginalized children will be given knowledge about using the Tiktok application, training to become Tiktok Sellers, namely how they can have an online shop on Tiktok, Host Live Tiktok Shops, namely how they can do live, sell, and Tiktok Affiliate so they can get sales commissions without the need to have prior capital. With this training, children can work even if only at home.

Masalah penelitian ini adalah pertumbuhan laba yang berfluktuatif pada perusahaan manufaktur yang terdaftar di BEI sub sektor makanan dan minuman periode 2017-2021. Penelitian ini bertujuan untuk: mengetahui gambaran dan pengaruh NPM, CR,TAT terhadap pertumbuhan laba baik secara parsial maupun secara simultan pada perusahaan manufaktur tersebut. Sampel yang digunakan sebanyak 4 perusahaan dengan metode purposive sampling. Data dikumpulkan melalui dokumentasi dan dianalisis menggunakan regresi linier berganda dan pengujian hipotesis dilakukan melalui uji t dan uji f. Hasil statistik uji t menunjukkan bahwa secara parsial variabel NPM berpengaruh positif dan signifikan terhadap pertumbuhan laba, CR berpengaruh negatif dan tidak signifikan terhadap pertumbuhan laba, selanjutnya variabel TAT berpengaruh positif dan tidak signifikan terhadap pertumbuhan laba. Hasil statistik uji F menunjukkan bahwa secara simultan semua variabel bebas berpengaruh signifikan terhadap pertumbuhan laba. Hasil analisis determinasi (R2) menunjukan ketiga variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya pertumbuhan laba perusahaan manufaktur sub sektor makanan dan minuman sebesar 41.5%.

This study aims to determine the effect of the current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), and total asset turnover (TAT) on the profit growth of PT. Garudafood Putra Putri Jaya, Tbk period 2017-2022. This type of research is descriptive quantitative using secondary data. Data analysis was performed by multiple linear regression analysis using the t test, f test and determination test (R2). The results showed that the value of the current ratio (CR) did not affect profit growth, debt to equity ratio (DER) had an effect on profit growth, net profit margin (NPM) has an effect on growth and total asset turnover (TAT) has no effect on profit growth. While simultaneously CR, DER, NPM and TAT jointly affect old growth.

The existence of infrastructure and development that continues to develop in Kulon Progo, such as the YIA Airport in  Kulon Progo, hotels and shopping centers can lead to rapid development growth in Kulon Progo. With development increasing rapidly but not accompanied by the development of human resources in the surrounding area, this has resulted in the marginalization of the surrounding community. The author's aim is to analyze the activities carried out by the Kulon Progo government to increase the capacity of the Kulon Progo community. Can also analyze problems that arise in the development process and how the Department handles them. A qualitative approach was chosen for this research process, namely descriptive research. The data sources used are primary data obtained during the research process and secondary data from books and other literature. The data collection process was carried out by interviews, direct observation and documentation. The research results include plans for development and empowerment activities prepared by the department taking into account various agency linkages and the needs of business actors in Kulon Progo. The Department carries out various programs such as training to increase production capacity, improving central management, issuing permits to increase business capacity in Kulon Progo. Monitoring and evaluation of activities is also carried out to determine the obstacles and successes of activity programs.