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The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Perkembangan teknologi memudahkan segala aktivitas masyarakat, salah satunya adalah berinvestasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi peningkatan minat investasi generasi millennial di kota Semarang. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah generasi millennial di kota Semarang, dengan teknik pengambilan sampel menggunakan purposive sampling. Data dalam penelitian ini adalah data primer dan teknik pengumpulan data menggunakan kuesioner. Hasil penelitian ini menunjukkan bahwa secara simultan fasilitas online trading, minim modal dan persepsi risiko mempengaruhi minat investasi secara bersama-sama. Secara parsial fasilitas online trading dan persepsi risiko berpengaruh positif signifikan terhadap minat investasi, sedangkan modal minimal tidak berpengaruh signifikan terhadap minat investasi.

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .

The purpose of this study is to overcome the problem of learning that is not optimal in class XI students of SMA 1 Tambun Utara, and the lack of attractiveness in PAI lessons because the method used is too monotonous so that it makes students feel bored quickly, there are problems in the use of learning media that make student learning outcomes not good. In the case of SMA 1 Tambun Utara, the delivery of material by the teacher in the learning media uses the lecture method, where the teacher is more active in speaking and students tend to be silent to listen, thus making students unable to master the material well. To overcome it all, researchers suggest using new media such as demonstrations, as a way to increase students' interest in learning. The Demonstration Method is a medium that has elements of demonstration. This study is intended to answer the problem "Whether the use of demonstration methods in PAI subjects can improve student learning outcomes at SMA 1 Tambun Utara", these problems are discussed through classroom action research carried out through the stages of planning, implementation, observation, and reflection. Research data obtained through classroom observation and documentation of the results of actions carried out data from effective teachers, with this research it will be known that there will be an increase or decrease in student learning outcomes after the implementation of the demonstration method in PAI subjects at SMA 1 Tambun Utara.

Innovation is an idea, practice, item, event, or method that is felt or observed as something new for someone to create innovation in improving the quality of education in madrasas and developing a wide reach. This innovation can be developed through the creativity of female students to instill a spirit in every child. The aim of this research is to find out how innovative the Madrasah Head is in telling about student creativity at Madrasah Ibtidaiyah Al Hudy Denpasar for the 2019/2020 academic year, and to find out the supporting and inhibiting factors in reading student creativity at Madrasah Ibtidaiyah Al Hudy Denpasar for the 2019/2020 academic year. This type of research is descriptive with a qualitative approach with three data collection techniques, namely: observation, documentation and interviews. The results of this research are that the madrasa head's innovation in developing student creativity at MI Al Hudy has gone quite well, as evidenced by the increase in students who are interested and interested in the field of crafts and the proof of their works, as well as supporting factors in developing student creativity in MI Al Hudy provides support from the madrasa head, professional teachers, support from student parents, regular training, a supportive environment and adequate madrasa facilities. Meanwhile, the inhibiting factors are families who do not fully have the same vision and mission in developing student creativity, the negative influence of social media or technology, limited time.

The purpose of this study is to determine the export marketing strategy of three-color cracker SMEs in entering the global market. The method used in this study uses a qualitative approach with data collection techniques through interviews and observations. The results of this study indicate that the export marketing strategies that can be used for three-color crackers in entering the global market are as follows: a. Knowing the target market to be achieved, b. considering the scale of the business that you want to target, such as financing and consumer interest who will buy three-color crackers, c. know and observe the regulations of the destination country, d. form partnerships as needed.

The purpose of making this journal is to analyze the figure of speech and the meaning contained in the lyrics of Nadin Amizah's song entitled "Like Bones". Researchers are interested in analyzing the lyrics of the song "Like Bones" because it contains words that are both unique and beautiful and have meanings that can be interpreted. In addition, researchers are interested in identifying what figure of speech is contained in the lyrics of the song, because the lyrics of this song have meanings and expectations that want to be informed directly and indirectly. After that, the procedure used in this research is a qualitative descriptive procedure, which is a procedure with the method of analyzing information and the results of the information after it is processed into the form of descriptive text. The subjects analyzed were in the form of song lyrics titled "Like Bones". The results of the analysis of the lyrics of this song show that there are personifications, rhetorical figures of speech, and paradoxical figures of speech. The meaning and meaning contained in lyrics of the song "Like Bones" is the story of someone good at hiding wounds even though he is often seen laughing.

Handicraft is an artistic activity that focuses on hand skills and functions to process raw materials that are often found in the environment into objects that are not only of use value but also of aesthetic value. In the Community Service (PKM) activity of STIE Mahaputra Riau, lecturers and students involved in this activity came directly to the Annisa Pekanbaru Orphanage to provide training on making handicrafts with simple ingredients to produce handicraft products that have a high selling value in the market, conduct discussions , questions and answers and counseling about effective marketing strategies to market the handicraft products produced as well as providing motivation about the concepts and benefits of entrepreneurship for school-age children at the Annisa Orphanage Pekanbaru. This PKM activity aims to generate and foster an interest in entrepreneurship for school-age children at the Annisa Orphanage, Pekanbaru, Riau, so that they are motivated to realize their own business or business independently and succeed with their own business by engaging in the handicraft business.

The number of crimes that are currently rife during the Covid-19 pandemic in the Mandan community has made people restless. The patrol activity is seen as an activity that is quite effective in minimizing the crime of theft. However, these activities have begun to be abandoned because of the busyness of the community. This community service provides insight into the importance of preserving the ronda and jimpitan culture in improving the environmental security system. The patrol activity, which is followed by the ‘jimpitan activity, provides the benefits of maintaining environmental security and the results of the pinch can increase cash to support social activities. Social activities that are supported from the results of collecting jimpitan, for example. community service activities, procurement of street lighting lampposts, tirakatan 17's and other activities that are for the common interest.

Education is an integral part of human life starting from birth until the end of life. Students' interest in learning is an important aspect in the learning process, especially in character formation and understanding learning concepts. Teachers have a crucial role in facilitating students' interest in learning, because they are the main actors in the internalization of character education. However, the COVID-19 pandemic has changed the educational landscape by forcing a transition to distance learning. The impact is felt in the decline in students' interest in learning, which is caused by various factors such as physical health and changing learning environments. This research highlights the decline in students' interest in learning since the start of the pandemic, focusing on changes in learning motivation and behavior.    

The restaurant is the most visited place both for meeting friends orfor gathering with family to eat together. So we need a unique interior design to attract visitors. Taking into account the modern layout and interior so as to make visitors more comfortable to relax. The attractiveness of a restaurant can be made in various ways, such as a very unique and attractive interior or exterior design. The purpose of this research is to analyze the influence of interior design on the interest of restaurant visitors. Sampling in this study using simple random sampling technique. Sample random sampling is a technique where sampling is carried out directly at the place to be sampled. An example in this study is the 100 responses that were visitors to a multi-ethnic restaurant in Medan. The technique used in this study uses data analysis techniques to test the validity, reliability and regression tests to test the effect of independent variables on the dependent. Based on the results obtained from an analysis of the positive influence between interior design and the interest of visitors to a diverse serving restaurant in Medan, the better and more attractive the interior design used, the increasing number of visitors coming to a diversity serving restaurant in Medan

Based on the experimental study about corncob conducted before, this village has managed to create a new breakthrough production of processed foods such as corn chips since 2003. The foods that use raw materials of corn is the only one in Probolinggo. Corn chips production as small industries is run by 7 women farmers starting in 2008. (Wahmuda, 2013). The problem of this industrial activity is unbalancing the marketing area with market demand that obstruct continues to increase. This causes decrease on the productivity of the industry. In addition corncob waste left over from a small industrial activities corn chips squashed every day as much as 60 kg. This would be a major obstacle when marketing targets to reach market demand. As a result of waste corn cobs will be more numerous and uncontrolled, even less the corn cob waste is only used as cooking fuel. This research includes experiments on corn cobs process is divided into several stages, namely the process of forming, heating, curing, mixing and merging material, as well as coloring. From the research-based experiments, it turns out corn cobs to have a variety of characteristics. The uniqueness and characteristics process of corncobs, can give some variant forms such as cubes, cylinders, triangles, and a chopped form. Of these forms can be created several patterns of merger between a very interesting form to be used as a hanging lamp shade products. In the manufacture of a hanging lampshade required supporting materials such as iron chandelier hook pipe diameter of 16 mm and an iron plate with a thickness of 3 mm. Innovation alternative these products will continue at the stage of the development process of product design by using corn cobs as raw material products with the hope to utilize more leverage on how to process forms such a way into a useful product in terms of people's needs, aesthetic value and become friendly products environment.

Carangwulung village located in Wonosalam sub-district, Jombang district has the potential of abundant natural resources from plantation products ranging from bananas, durian, salak, to coffee. The large number of products produced in the Segunung Traditional Village is an interesting addition for implementers to focus on increasing promotions and marketing activities that can be carried out independently by the Segunung Traditional Village. The facilities owned by the Segunung Traditional Village ranging from coffee plantations, coffee shops, and springs should be able to make economic potential and tourism education potential that can be offered and make Segunung Traditional Village into a village that has independence in terms of the creative economy. However, the potential possessed by this Traditional Village is still not a tourism product that is well packaged and attractive for tourists who visit in a sustainable manner. This is partly due to the fact that activities have not been documented, village products are not properly published and are not published in an interesting way. Dusun Segunung has several social media options, but partners feel that creative content ideas are very difficult to grow. Starting from how photos, videos of creative products and designs can be managed properly and produced sustainably. The method of implementing community service is in the form of consultation, socialization and assistance on digital marketing strategies, especially in the form of creative videos and social media management. The socialization and mentoring covered material and practice on videography and video editing techniques using simple technology, smartphones. Through this activity, partners are expected to be able to optimize social media in promoting the potential of their villages, events and business products in order to reach a wider market so that business development and progress can ultimately increase the income of the Segunung Traditional Village.

The purpose of making this article is to find out what the lyrics of the title "Jakarta Today" mean. And also to find out what are the styles of language or figure of speech contained in the lyrics of the song "Jakarta Today" as well as some of our goals, especially in this song, especially for people who are in a position between advancing or retreating from a choice and also about heartbreak. what he wrote is an illustration of a different level of heartbreak because it tells the relationship between humans. Jakarta is an interesting setting to take up because it brings a deep impression on the vocalist's life. Jakarta teaches many things to be human The theory we use according to some well-known experts. The method we use in this journal is by listening to the song and reading the lyrics to the song. The result of our analysis is that every lyric of the song “Jakarta Hari Ini” contains many meanings that we must learn. Our recommendation to establish a relationship should lower each other's ego so that they complement each other's shortcomings.

Over the years, Indonesian has developed into the state language and national language, but many Indonesians cannot be proud of it. When they talk about Indonesia without really understanding it, the fact is clear. One of the reasons for this lack of pride is the implementation of the educational process by the government, the community, and the teaching staff. Although there are several rules regarding the use of the Indonesian language, the government has not taken serious action against public violations. people are more proud to use a foreign language than Indonesian, and young people today are less interested in learning it so they cannot create pride in their language, namely Indonesian.

 Based on the researcher's experience while teaching in Class IX.E of SMP Negeri 3 Pasarkemis, some of the students in Class IX.E did not participate properly during Indonesian language lessons. The learning process is less effective due to the lack of student activity in reading Indonesian language lesson material, the lack of student activity in expressing opinions during the lesson. Lack of student activity in answering questions from the teacher. Students are less interested in taking Indonesian language lessons. So many students divert their attention, such as chatting with their classmates, drawing, and are not enthusiastic when listening to the teacher explaining the lesson. This is caused by the teacher's model or way of explaining the lesson being too monotonous so that students do not pay enough attention to the teacher during the lesson, and the learning process will not go well.

The research question concerns the cash flow ratio as a measure of the company's financial success at PT. Astra Indonesia Tbk during 2018 - 2021. This research aims to examine PT. Astra International Tbk's cash flow ratio as a measure of the company's financial performance for the period 2018-2021. The research methodology employed in this method is descriptive quantitative research, or research techniques that describe data as numerical values. This research provided use of secondary data, mainly information gathered from the official website of the Indonesia Stock Exchange's records or archives. In 2018-2021, a ratio of operating cash flow to current obligations less than one indicates that the situation is not favorable. In 2018-2019, a ratio of operating cash flow to interest payments that is more than 1 is favorable. In 2018-2020, a ratio of operational cash flow to capital expenditure below one indicates that the situation is not good. In 2018-2021, if the ratio of operating cash flow to total debt is less than 1, the situation is not good. In the period between 2018 and 2021, the ratio of operating cash flow to net profit is good since it can exceed 1. The conclusion that can be drawn from the findings of this research is that the results of the five cash flow ratios listed above must still be examined, as values that are above the standard ratio are only 2 ratios and those that are below the standard ratio are 3 ratios. It indicates that PT. Astra International Tbk's financial performance is categorized as poor because it is unable to effectively manage its cash flow, resulting in an insufficient turnover between cash in and cash out so that in the long term PT. Astra will experience losses.  

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

Companies that have been listed on the Indonesia Stock Exchange are required to submit audited annual financial reports to the public, which information will then be used by interested parties for consideration in making decisions. However, in fact not all issuers are able to publish their annual financial reports on the Indonesia Stock Exchange. So that this study aims to determine the effect of financial performance on the delay in the publication of audited financial statements mediated by audit report lag. The object of research is issuers with consumer cyclicals and consumer non-cyclicals sectors and late in publishing their audited financial reports, observation period 2017-2021. The sampling technique used purposive sampling and resulted in 46 samples. The research method used is statistical t test, path analysis and Sobel test using the help of the IBM SPSS version 26 program. The results of this study indicate that profitability has an effect on audit report lag, profitability has no effect on delays in the publication of audited financial statements, audit report lag affects delays publication of audited financial statements, and audit report lag succeeded in mediating profitability against the delay in publication of audited financial statements.