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Measuring financial performance is important because a healthy bank will influence public trust and the achievement of an effective and efficient economic system. This research aims to determine the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022. The variables of this research are financial performance, return on assets, return on equity, net profit margin and operating expenses, operating income. The population and sample of this research are financial reports in the form of balance sheets and profit and loss from PT. Bank Mandiri (Persero) Tbk 2018-2022. Data collection was carried out using documentation techniques. The results of this research indicate that the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022 based on Bank Indonesia standards is classified as healthy. This is influenced by an increase in interest income, which causes growth in net profit.

This study aims to determine the pattern of educational interaction that occurs between teachers and students, and how the impact and factors that influence the mathematics learning process. The pattern of educational interaction is a process of teaching and learning interaction activities carried out by teachers and students in the classroom in order to influence the course of the learning process to achieve certain goals. This study uses a qualitative descriptive method. The subjects of the study were mathematics teachers and students of grade IX of SMP N 3 Nusawungu and students of grade VIII of SMP PGRI 18 Cimanggu. In determining the research subjects in this study, a purposive sampling technique was used, namely a technique for taking samples of data sources with certain considerations. Data collection techniques used observation sheets, interview guidelines, and field notes. The data analysis used was a qualitative descriptive data analysis based on Flanders' analysis theory. The results of this study are that educational interactions that occur in mathematics learning produce 3 interaction patterns, namely teacher-centered interaction patterns, student-centered interaction patterns, and balanced teacher-student interaction patterns. Interaction patterns will have many impacts on the learning process such as discussions between students, questions and answers between teachers and students, noise and silence. The impact will appear according to the teaching method used by the teacher, as well as factors that influence the learning process such as student attitudes, motivation, and learning approaches used.    

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

Work life balance is a problem experienced by health workers, one of which is in the nurse group. Nurses are faced with high role demands, where the tasks and responsibilities of activities that need to be completed at the same time, this will cause an imbalance in their personal lives. The purpose of this study was to determine the relationship between workload and work-life balance in nurses at the hospital. This correlation research design uses a crossectional approach. The research sample taken using total sampling amounted to 41 nurses. The research data was taken with a questionnaire sheet, then analyzed using the Spearman Rho test. The results showed that most (63.4%) nurses experienced heavy workload, and most (56,1%) nurses experienced currently work-life balance. Based on the results of the analysis using an ordinal scale with the Spearman Rho test, the p value = 0.000 (p <0.05) and the value = ─0.517, then H1 is accepted. There is a relationship between workload and work life balance in nurses at the hospital. Based on the results of the study, it is hoped that the hospital will pay attention in handling the tasks and responsibilities experienced by nurses so that nurses are able to manage time in completing their work to be maximized and directed without thinking about matters outside of their work.

Unilever Indonesia, Tbk is one of the largest companies listed on the Indonesia Stock Exchange (BEI). The problem in this research is how the financial performance of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. The purpose of this research is to analyze the performance conditions of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. This research is a type of case study research at PT. Unilever Indonesia, Tbk for the 2019-2023 period. The type of data used is quantitative data. The data source used is secondary data, in the form of PT's balance sheet and profit and loss report. Unilever Indonesia, Tbk. The results of the liquidity ratio, an average current ratio of 61.75%, indicate quite good conditions. The average quick ratio is 41.86%, indicating unfavorable conditions. The average cash ratio is 5.37%, indicating unfavorable conditions. The results of the solvency ratio, the average debt to asset ratio is 77.11%, indicating very good conditions. The average debt to capital ratio is 3.39%, indicating unfavorable conditions. The activity ratio results show that the average fixed asset turnover ratio is 4.06 times, indicating unfavorable conditions. The average total asset turnover ratio is 2.14 times, indicating unfavorable conditions. The results of the profitability ratio, an average return on assets of 31.80%, indicate very good conditions. The average return on equity was 138.96%, indicating very good conditions. The average gross profit margin was 49.83%, indicating very good conditions. The average net profit margin is 14.78%, indicating good conditions.

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.    

Semeru Farm is a company operating in the chicken farming sector. The main challenge faced by this company is financial management using manual methods with financial recording and reporting through excel applications. This requires accurate calculations in preparing profit and loss reports. In addition, the company also faces obstacles related to egg stock inventory management to ensure freshness and availability when customers buy. To overcome this problem, an accounting information system is needed that integrates stock management using the FIFO (first in first out) method, so that financial recording and reporting can be done efficiently and on time. This study aims to develop an accounting information system that manages egg stock using the FIFO method. This project includes three main phases: analysis, design, and implementation. The results include 38 database tables, transactions covering 5 accounting cycles, and various financial reports such as cash in and out reports, general journals, and final balance sheets.    

PT Shoes Bata Tbk is a company engaged in the manufacture of leather shoes, canvas shoes, casual and sports shoes, injection/slop sandals and industrial footwear safety mats. Financial performance is a description of the financial condition of a company which is analyzed using financial analysis tools, usually the measure used is the ratio. Research conducted by the author to analyze the financial performance of PT Shoes Bata Tbk based on profitability ratios and activity ratios. The profitability ratio can be measured by Gross Profit Margin, Net Profit Margin, and Return on Investment. Where Gross Profit Margin and Net Profit Margin are ratios that measure the company's ability to earn profits on sales, Return on Investment is a ratio that measures the company's ability to use all assets owned to generate profits after tax. The activity ratio can be measured by Receivable Turnover, which is a ratio that measures the company's ability to quickly manage the level of accounts receivable turnover. Inventory Turnover is a ratio that shows how quickly inventory turns over in sales activities. And Total Asset Turnover is a ratio that measures a company's ability to create sales using all the assets it owns. The aim of this research is to find out and analyze the financial performance of PT SEPATU BATA Tbk during 2016-2021 based on the two ratios. This research uses a descriptive qualitative approach method. The data source used is secondary data in the form of profit/loss financial report data and balance sheet reports. The results of this research indicate that the financial performance of PT Shoes Bata Tbk for the 2016-2021 period based on GPM is considered very good because the company was able to reduce the cost of goods sold, resulting in high sales and high gross profit. NPM is considered not good because the net profit generated is less with quite high sales. ROI is considered very poor because the high total assets are not commensurate with the net profit generated. RT is considered very good because it increases every year. IT is considered very poor due to the decrease in cost of goods sold and increase in average inventory each year. TAT is considered quite good because the company is able to manage its assets well. Financial performance as measured by the profitability ratio and activity ratio can be said to be less efficient, because the components of the profitability ratio and activity ratio are still low and do not reach good company standards.

Background: Decreased kidney function which causes metabolic waste and fluids in the body to accumulate can disrupt the body's homeostatic balance and this is known as chronic kidney failure. One of the treatments that can be done is hemodialysis/dialysis. One of the side effects of hemodialysis is fatigue, this is because the kidneys cannot carry out their function of producing the hormone erythropoietin so the number of red blood cells is low. The physical exercises that can be done to overcome fatigue are range of motion exercises: Range of Motion (ROM). Objective: To analyze nursing care for CKD on HD patients by implementing Range of Motion (ROM) physical exercise interventions on fatigue levels. Method: The application of EBP is a case study using a pre-experimental method and a One group pretest-posttest design approach with a sample of 3 respondents, the instrument uses a questionnaire sheet. Range of Motion (ROM) intervention was carried out during the first 2 hours of intradialysis for 20 minutes. Results: After applying it for 3 times, there was a decrease in the level of fatigue in the three respondents can be concluded that there is a change in the level of fatigue before and after the Range of Motion (ROM) intervention. Suggestion: The results can provide motivation and a source of information for patients undergoing Hemodialysis who can apply Range of Motion (ROM) independently as an effort to reduce fatigue levels.

Problems regarding the imposition of depreciation values ​​and the presentation of fixed assets in financial reports still frequently occur. Charging depreciation costs that are too high has an impact on decreasing company profits, but conversely, charging depreciation costs that are too low results in increasing company profits. This research aims to assist in designing a fixed asset depreciation system BUMDes. The research began by analyzing the problems faced regarding the need for a depreciation system, as an effort to manage fixed assets. The researchers designed a system for calculating depreciation of fixed assets and implementing it in managing fixed assets. The research results show that the design of this depreciation system is very helpful in providing convenience for BUMDes. Fixed assets on the balance sheet can also be presented at their book value in accordance with accounting standards for the presentation of fixed assets.

The purpose of this research is to determine the financial performance of PT. Pajjaiang Indah in terms of the ratio of liquidity and profitability of own capital in 2017-2019. The liquidity ratios used in this study are the current ratio, the quick ratio, and the cash ratio. And the profitability of own capital. The research method used is descriptive qualitative, and uses the type of secondary data which is data that has been processed in the form of financial reports sourced from PT. Pajjaiang Indah which consists of a profit and loss statement and balance sheet from 2017-2019. The results of the analysis of the financial performance of PT. Pajjaiang Indah Makassar, in terms of the liquidity ratio aspect from 2017-2019, using the Current Ratio calculation, the liquidity level shows an average of 1.82 times or 182% of the standard 2 times or 200%, this means the level of liquidity at PT . Pajjaiang Indah in terms of the Current Ratio (Current Ratio) is declared illiquid. Meanwhile, in terms of the Quick Ratio aspect, it shows an average of 1.69 times or 169% from the standard 1.5 times or 150%, this means that the liquidity level of PT. Pajjaiang Indah in terms of the Quick Ratio aspect is declared liquid. And viewed from the aspect of the Cash Ratio (Cash Ratio) shows an average of 0.24 times or 24% of the standard 1 time or 100%, this means the level of liquidity of PT. Pajjaiang Indah in terms of the Cash Ratio aspect is declared illiquid. From the description of the three aspects of the liquidity ratio, it can be concluded that the level of liquidity of PT. Pajjaiang Indah in 2017 – 2019 was low. From the results of the analysis of the profitability ratio of its own capital, PT. Pajjaiang Indah in 2017 - 2019 obtained an average calculation of 24% from the standard 40%, it can be concluded that the average level of profitability of PT. Pajjaiang Indah in 2017 – 2019 was low.

The youth was very closely linked to growth and development. A balanced nutritional intake is required to ensure that the baby grows well. While nutritional deficiencies in the first year of growth can lead to irreparable effects. Stunting has become one of many nutritional problems. Stunting is a growing childhood problem caused by recurrent infections and chronic malnutrition. The study aims to find out the relationship between parental care patterns in feeding and stunting incidents in balita (rangge 1-5 year). This research used cross sectional research designs with correlational quantitative research methods. The study used the observation sheet and parenting feeding styles questionnaire (PFSQ) using the accidental sampling approach with a total sample of 62 parents who have case in the Puskesmas Work Territory of Palasari Subang District. This study used data analysis of the Chi Square correlation test. The results of the study showed that the majority gave democratic parental care, 25 (40.3 %) and most did not experience 36 stunts (58.1 %). The analysis of the Chi Square correlation test obtained p value= 0,000 (p<0.05), which indicated that the pattern of parental care in feeding had something to do with the occurrence of stunts in young children. It can be concluded that parental care can decrease incidence of stuntingand recommeended to take the right action to increasehealth for balita (rangge 1-5 year)    

The cooperative must manage the amount of working capital in accordance with the requitments of its operations, taking into account the source and use of funds in the working capital. This study aims to determine and analyze the seources and uses of working capital relation with profitability at KSU Lorosae Makassar. This type of research is quantitative descriptive research that describes how the application of the management of the sources and uses of working capital KSU Lorosae Makassar. The focus of this study is to report the financial KSU Lorosae Makassar consisting of the balance sheet and the income statement during the period 2018-2020. Data analysis used is the analysis of the sources and uses of working capital and ratio analysis profitability. The results showed that the management of the sources and uses of working capital KSU Lorosae Makassar for 3 years has increased and is quite effective in generating profits.

Qualitative descriptive research is the kind of study that this is. The purpose of this study is to evaluate PT. Mandom Indonesia, Tbk's financial performance using a vertical analysis. The financial statements of PT. Mandom Indonesia Tbk for 20 years, with a 7-year sample, comprise the population in this study. outcomes of PT's balance sheet report's vertical analysis. Mandom Indonesia, Tbk has been at its best between 2015 and 2021. The total assets post, which is higher than the total liabilities post, illustrates this.

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.

Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are prepared to meet the financial reporting needs of micro, small and medium entities. This research is intended to find out how the implementation of accounting based on SAK EMKM on the financial reports of Micro, Small and Medium Enterprises in the City of Surabaya. This study uses a qualitative descriptive research method. Collection is obtained by using interviews and documentation. The conclusion from this study is that informants have not fully used SAK EMKM in their financial reports and there are names that are not appropriate, such as business profit/loss performance, balance sheets, routine expenses and items that are not in accordance with SAK EMKM provisions. This is due to the low sense of interest in preparing financial reports and the lack of counseling about SAK EMKM for MSMEs.