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This study aims to find out how hard skills and soft skills change in the embroidery MSME group in Gampong Sidorejo, Langsa City before and after the Workshop activities. In this study the authors used a qualitative descriptive research type, with data collection methods through observation, interviews and documentation. MSMEs are an important part of the economy of a nation. The activities carried out in MSME activities are producing goods and trading in order to obtain large profits/income, but previously in order to produce quality goods, MSME groups must have adequate HR skills. The results showed that workshops can provide skill changes to the HR of the MSME group, which is seen from the level of knowledge and skills regarding the technique of designing embroidery motifs, the mothers of the MSME embroidery group have begun to understand the techniques of designing embroidery motifs and are able to make beautiful embroidery motif designs. At the level of increasing sales revenue, it can be seen that there was an increase in income of around 50% after the workshop activities were held. The economic growth of the people of Gampong Sidorejo, Langsa City, especially the embroidery MSME group, is at a good level, this is measured by an increase in embroidery production and income in the community's economic activities.

Financing is the main function and product of Islamic banking, namely the distribution of funds aimed at helping those in need, and if managed properly, can contribute significantly to Islamic banking income. However, in their distribution, funds carry many risks due to the uncertain and diverse nature of humans. This risk is reflected in the existence of loans that face problems that reduce the profits or profitability of Islamic banks. The purpose of this study is to explain the effect of Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on the profitability (ROA) of Bank Kaltimtara Syariah By including Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as the independent variable and profitability (ROA) as the dependent variable. This is a quantitative research with multiple linear regression analysis techniques. The population or research theme is the annual report of Bank Kaltimtara Syariah. A total of 9 samples were taken from the Bank Kaltimtara Syariah Quarterly Financial Report for the 2016-2018 period. Based on the test results, it is known that tcount = - 1.4 98 < t table = 1.8 3 3 Financing and NonPerforming Financing (NPF) both have no significant positive effect on Return On Assets (ROA). While the Financing to deposit Ratio (FDR) regression shows a significant influence on Profitability (ROA). The amount of tcount is 1.859 > ttable 1.833

The digital divide continues to be a barrier to equitable access to education, especially in underprivileged regions. This paper explores strategies to bridge the gap in digital technology access for children, focusing on the role of governments, non-profits, and private sectors in ensuring equal opportunities for digital learning. Case studies from various countries are presented, highlighting successful initiatives and challenges faced in providing technological resources to underserved communities.

The digital divide continues to be a barrier to equitable access to education, especially in underprivileged regions. This paper explores strategies to bridge the gap in digital technology access for children, focusing on the role of governments, non-profits, and private sectors in ensuring equal opportunities for digital learning. Case studies from various countries are presented, highlighting successful initiatives and challenges faced in providing technological resources to underserved communities.

Marketing a product at first glance is easy, but it needs the right method of what marketing means that is right on target so that it can be in accordance with the expected goals and get profits or profits as expected, through techniques of fsn the right theories in managing business ventures, especially in marketing management so that in buying and selling goods or services offered by business actors the best ones are actually chosen. The aim of this research is to find out and explain the implementation of the Marketing Management course to increase the income of a Beauty Salon Make-up Business and the factors that can increase the income of a Beauty Salon Make-up business. The research method was carried out through a sociological juridical approach because to find out how far the Implementation of Marketing Management Courses for Increasing Revenue for Make Up Salon Businesses (Case Study of Alumni of the Cosmetology Study Program Alumni of the Social Welfare Academy of Mrs. Kartini Semarang. The increase in the salon make-up business is growing because of the progress of the cosmetic business that is circulating in the market. This is supported by the fact that many women want to look prettier and more attractive, so they go to salons to beautify their facial makeup. Salon make-up business owners to be smarter in managing their business, both the skills of the makeup artist who always keeps abreast of the latest makeup models and modern and adequate make-up equipment according to current developments.

One of the most important business sectors for Indonesia's economic development is Micro, Small and Medium Enterprises (MSMEs). The purpose of community service activities to train simple bookkeeping for entrepreneurial women in the Malay Village of Kota Piring is to be able to make simple bookkeeping so that they are orderly in carrying out financial records, so that expenses, income and profits can be seen. The method used is by way of training. The result obtained from this activity is to increase the ability and competence regarding new insights in running their business through simple bookkeeping that is easy to apply.

Discount is a sales strategy that lowers the price offered to buyers in the hope of increasing sales profits. However, when offering these discounts, stores often don't think about how discounted products can attract customers, so a support system is needed that can respond to the right and appropriate discounts. This support system with data mining techniques using apriori algorithm. This apriori method can search for several products that are often purchased simultaneously, therefore when juxtaposed with this study the effectiveness of the recommendations will be very good. Not only that, if it is added with a combination of recommendations with discounts, it will make customers interested to buying the product. The expected result of this research is to obtain a new sales strategy by making recommendations on items that will be used as discount packages.

Abstract. This research was conducted in October 2022. The purpose of this study was to analyze producer surplus and the welfare of toy rental business actors in Sangkala Buana Cirebon Square by using the interview method with 5 respondents who are toy rental business actors in the area. This research uses case study method. The data needed in this study includes primary data obtained directly from the field through the interview process. The results of the study show that the producer surplus is quite high for the toy rental business and the Sangkala Buana Cirebon Square area can be used as a place to open a business that promises profits like prosperity

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax

Performance management in question is with the aim of increasing the strategic focus and effectiveness of the company in ensuring continuous improvement of individual and team performance. The most popular approach is to use the BSC (Balanced Scorecard). Cafe Red&Blue wants to grow and maintain its business. Therefore, in this study we want to design an instrument for measuring performance at Red&Blue cafes using the BSC. The initial stage in designing the instrument is to conduct internal and external analysis to determine the position of the business in the industry and the strategy that must be used. The SWOT approach is used in the analysis of the internal and external environment. From the SWOT analysis, it can be seen that the Red&Blue cafe is in quadrant I position. The strategy that must be applied is an offensive and defensive strategy as a complement. This strategy requires Red&Blue to improve its marketing strategy in order to bring even greater opportunities to the business. The next stage is through the formulation of strategic objectives, the objectives of which are designed; increase profits, increase customer loyalty, improve relationships with new customers, develop quality products with innovation, develop good and quality services, improve employee job satisfaction, increase employee skills, and knowledge employee knowledge. The eight strategic objectives are translated into 2 key financial performance indicator (KPI) perspectives, 3 internal business process KPIs, 4 customer KPI perspectives, and 5 KPI growth and learning perspectives, with targets for each KPI set based on discussions with Red&Blue cafe owners.

In recent years, the COVID-19 pandemic spread to Indonesia, causing losses for most companies. However, pharmaceutical companies were able to survive the pandemic, The sector which will benefit the most from the pandemic is the pharmaceutical sector, as its sales have increased. As sales increase, stock prices, profits, dividends, and the value of the company all increase. Consequently, the goal of this research was to determine the impact of dividend policy, capital structure, and company size on the company value of pharmaceutical companies listed on the Indonesian stock exchange during the period of 2017-2021. This is a quantitative research design with a sampling technique which utilises the purposive sampling method to obtain 4 companies that meet the requirements as research samples.  Multiple linear regression was used to analyze the data, with the independent variable dividend policy being measured with a measuring instrument (dividend payout ratio) DPR, Capital structure is measured using a DER (Debt to Equity Ratio) measuring instrument, company size is measured using a natural logarithm of total assets, and firm value is measured using a PBV (price to book value) measuring instrument. In the results of this research, dividend policy and company size were found to have no significant impact on company value, whereas the capital structure appears to have done.

The research analysis of Strawberry Fruit Marketing in the Lake Mas Harun Bastari area, Selupu Rejang District, Rejang Lebong Regency aims to find out marketing channels, marketing margins, and to find out how efficient the Strawberry marketing is in the Danau Mas Harun Bastari tourism area. This research was conducted in June 2022 in the area of ​​Danau Mas Harun Bastari, Selupu Rejang District, Rejang Lebong Regency with farmers and traders in the Mas Harun Bastari Lake area. The 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 11 Retailers Respondents in the Danau Mas Harun Bastari District, Selupu Rejang District, Rejang Lebong Regency. Based on this research, it is known that the Strawberry Marketing Channel in Selupu Rejang District, Rejang Lebong Regency has one Marketing Channel. Where farmers (producers) sell directly to retailers, then retailers sell to consumers at a price of Rp. 60,000 with a 0.5 kg mica box at a price of Rp. 35,000 and 0.25 kg at a price of Rp. 25,000 where the cost of Rp. 60,000/Kg will get profit of IDR 30,000/kg. This value explains that the retailer receives a higher price than the price received by the consumer, which means that the retailer is not disadvantaged in the marketing channel because the profits obtained by the retailer are greater than the marketing institutions in the marketing channel. The costs incurred by Retailers are in the form of transportation costs, packaging costs, equipment depreciation costs. because the strawberries are well sorted to suit the wishes of consumers. The advantage of marketing institutions is in the form of remuneration received by each marketing agency that participates in marketing strawberries starting from the Farmer level to the Consumer level.  

The activities of the Cahaya Phinisi Nusantara PT Bank Sulselbar cooperative can be measured based on the cooperative's financial performance. The good and bad financial performance of a cooperative can be assessed through financial reports in the form of a balance sheet or cooperative profit and loss report which is presented regularly. The aim of this research is to obtain an in-depth overview of Liquidity Ratio Analysis and Profitability Ratios in measuring financial performance in cooperatives. The research approach used is quantitative research with a descriptive approach. The descriptive method is a method used to collect, classify, analyze and interpret data related to the problem and compare it with the actual situation at the Cahaya Phinisi Nusantara Cooperative PT Bank Sulselbar and then draw conclusions. Analysis of Profitability Ratios at the Cahaya Phinisi Nusantara Cooperative PT. Bank Sulselbar in terms of the average value of Return On Assets (ROA) of four point forty three percent (4.43%) and Return On Equity (ROE) of five point eighty six percent ( 5.86%) where the value of the benchmark and determining the cooperative health predicate is five percent (5%) which indicates that it is not good at optimizing its own capital and investment in generating net profits.

Excellent service is very important for companies to increase profits and competitive strategies with competitors. This study aims to determine the effect of service quality on customer satisfaction at PT Capella Daihatsu Pematangsiantar. This research is quantitative and  descriptive. The sample used was 94 people who were taken by purposive sampling technique. The analytical technique used is to test the validity, reliability test, normality test, t test, to determine the magnitude of the effect used a simple linear regression model. The results of this study indicate a significant positive effect between service quality and customer satisfaction. The magnitude of the effect of service quality is 36.4% on service satisfaction and the remaining 63.6% is influenced by other variables not examined such as customer relationship management and others.

To determine whether or not a business is feasible, a business feasibility analysis is needed. This study will analyze the feasibility of vannamei shrimp pond cultivation in Bumi Pratama Mandira Village, Ogan Komering Ilir Regency, South Sumatra Province which is carried out semi-intensively so that it can lead to the possibility of experiencing profits or losses. The purpose of the study was to determine the amount of investment costs, total production costs, income and income as well as a feasibility study using the calculation of Break Even Point (BEP), R/C Ratio, B/C Ratio, Return on Investment (ROI), and Payback Period. (PP) vannamei shrimp farming business. This research is a qualitative and quantitative research. The population in this study were people who worked as vaname shrimp cultivators in Bumi Pratama Mandira Village, so that in this study a sample of 3 vaname shrimp cultivators was used using purposive sampling technique as a sampling technique. Types of research data in the form of primary data and secondary data. The results of this study are the third effort of vannamei shrimp farmers in Bumi Pratama Mandira Village, Ogan Komering Ilir District, South Sumatra Regency.

Stock investment in the capital market promises two forms of profit, capital gains and dividends. In addition to high profits, stock investments also have a high risk of loss because stocks have a nature high return-high risk. One of the risks posed is the ups and downs of stock prices that occur at any time can cause losses such as capital loss. The purpose of this study was to determine the effect of ROE, DER, and exchange rates on stock prices in BUMN listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique is a purposive sampling technique. The sample obtained amounted to 13 companies. The results of the analysis using SmartPLS 3.0 shows that ROE has a positive and significant effect, DER has a negative and significant effect, while the exchange rate has no significant effect on stock prices.

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

There has been a lot of rapid growth in Micro, Small and Medium-sized Enterprises (MSMEs) in Indonesia in recent years. MSMEs are critical to the overall health of the national economy. They are responsible for creating jobs and generating profits, which in turn helps support other parts of the economy. The development of MSMEs is hoped to reduce the unemployment rate, which will result in an increase in people's purchasing power and growth in the country's economy. The purpose of the study is to see an overview of how business motivation and performance and the impact of business motivation on the performance of business actors. The population is 461 business actors. The sampling technique using the Slovin Formula was obtained by a sample of 81 people. The analysis method in this study uses descriptive and verificatif analysis consisting of regression analysis, correlation, coefficient of determination. The results of the descriptive analysis show that business motivation has a score of 81.36 which means that business actors have excellent business motivation with the lowest score on the expectation indicator and the highest score on the intensive indicator. As for the Business Performance variable, it has a score of 69.52 which means that business actors already have good business performance with the lowest score on the indicator of increasing sales and the highest score on the indicator of increasing profits. The results of the verificative  analysis Business motivation has a significant effect on business performance in the Sukaregang Kulit Industry Center, Garut Regency. Good business motivation is needed to support business performance.

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords:  Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir  

Reducing the variability of their income by diversifying outside of traditional lending activities into non-interest income sources. We influence the COVID-19 pandemic on the relationship between the use of non-interest income and bank profits and risks in Indonesian banks. The economic effects of the pandemic have resulted in tightening of credit standards and reduced demand for various types of loans. We find that non-interest income sources are positively related to performance but inversely related to risk. These results are consistent with the beneficial diversification effect during the pandemic of banks expanding outside of traditional loan revenue sources.  Keywords: covid-19, profitability, bank, risk