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Red bean flour has a high protein content but low gluten content. The superior nutritional value of rice bran is as a nutrient source that contains a lot of protein and high fiber and also does not cause allergies. The purpose of this study was to determine the effect of roasting time and the best formulation of the combination of red bean flour and rice bran flour in making snack bars that are rich in protein and favored by many consumers. This study used a completely randomized design (CRD) arranged factorially with two factors with the formulation of red bean flour and rice bran flour used were P1 (95:5); P2 (90:10); and P3 (85:15). Roasting time was 50, 40 and 30 minutes. Data analysis used ANOVA with Tukey's further test. The results of chemical and sensory tests significantly influenced the activity of water content, fat content, protein, carbohydrates, color, red bean flavor, bran flavor, hardness and overall liking. However, it was significantly different for ash content, color and overall liking. The best chemical test results were P2T3 (ratio of red bean flour and rice bran flour 90/10 with roasting time of 30 minutes) with the results of carbohydrate 60.74%, protein 10.96%, moisture content 19.01%, fat content 6.79%, and ash content 2.51%. The best sensory test results were P2T3 with color test results 2.98, red bean flavor 2.58, bran flavor 2.32, hardness 1.75, and overall liking 2.77. Snack bars made from red bean flour and rice bran flour have great potential as a high-protein food ingredient.

Vermicelli is an alternative food to replace rice, a type of noodle that is still in great demand by the public. Vermicelli is a popular food made from rice flour processed through an extrusion process so that it is shaped like a thread. The substitution of potato starch and the addition of celery extract will increase the antioxidant activity content of the vermicelli. The purpose of this research was produce vermicelli which has high antioxidant activity and produce vermicelli with characteristics according to Indonesian National Standard No. 01-2975-2006. Complete Randomized Design factorial with two factors were used in this research. The first factor was the ratio of rice flour and potatoes flour (10:90, 15:85, 20:80). The second factors was the levels of celery extract to water addition of dough (0,78; 1,04; 1,56%). The vermicelli were then tested for moisture content, ash content, crude fiber content and antioxidant activity as well as sensory analysis. The data analyse using Analysis of Variance (ANOVA). The best treatment was on ratio of substitution potatoes flour 20:80(g) with celery extract (0,78%). The fermicelli produced has the following characteristics water 10,65%, ash content 0,52%, fiber content 3,45% and 19,25% antioxidant activity. Femicelli produced in accordance with the quality requirements of SNI No. 01- 2975-2006. The sensory test of fermicelli that having color for dry fermicelli (3,82) color is yellowish dark green, color for wet fermicelli (3.62) is slightly faded green, texture (2,68) is not chewy, after taste (3.36) the taste of celery that lingers after being swallowed and overall preference (3,42).

Financial performance reflects the quality of the company may be at risk. The pandemic has resulted in various sectors, including a decline in profits. The acquisition business development strategy is used to survive in a condition. Acquisition is the process of taking over ownership resulting in the transfer of control. The research objective analyzes the differences in banking financial performance before and after being acquired by the acquiring company. Financial performance is observed from liquidity with current ratio, solvency measured debt to total asset ratio, profitability measured return on assets, activity measured total asset turnover, and market measured earnings per share. Data after being collected is processed descriptive statistics and normality tests so as to find normally distributed data will be tested through paired sample t-test while data that is not normally distributed is tested by the Wilcoxon signed rank method. The average descriptive statistical results after experiencing an increase in performance. The results of hypothesis testing show that there is a difference in significant improvement in liquidity and activity ratios, there is a significant decrease in solvency, while based on profitability and market there is no significant improvement. Overall the results show that the acquired banks have not fully achieved synergy, the company must review economic conditions when planning development strategies in order to achieve synergy.

One common household waste often encountered and rarely processed is used cooking oil. Used cooking oil is the residual oil from frying that has been repeatedly used. The common practice of reusing or improperly disposing of it by the community is considered hazardous as it has the potential to poison the body and pollute the environment. One effort to utilize used cooking oil is by recycling the waste into raw materials for making aromatherapy candles and essential oil scented soaps. This purpose activity is empower the community of Nglebak to utilize household waste and transform it into economic materials. This activity is carried out through research methods, material presentation, processing practice, and discussion. The research results on aromatherapy candles indicate that a formulation of used cooking oil and coconut wax at a ratio of 2:1 can produce ecofriendly aromatherapy candles with an ideal appearance and duration. The research results on soap indicate that stirring for 30 minutes with a volume of 60 mL of KOH (Potassium Hydroxide) is the ideal formulation for making essential oil scented soaps as it yields the most with a pH that complies with SNI No. 40-4058-1996

This research is entitled Financial Ratio Analysis in Assessing Financial Performance (Case Study of PT. Arthavest Tbk Listed on the IDX 2018-2022). The purpose of this research is to find out how the company PT. Arthavest Tbk for the 2018-2022 period using Liquidity Ratios, Activity Ratios and Profitability Ratios. This research method is descriptive research with a quantitative approach, namely by collecting, processing and interpreting the data obtained so that you can get a clear picture of the situation being studied based on numbers. The data collection technique is obtained from documentary evidence which contains data relevant to the object of the research carried out, namely by collecting PT financial report data. Arthavest Tbk. obtained from the Indonesian Stock Exchange (BEI) website, namely www.idx.co.id. The results of this research indicate that PT. Arthavest Tbk for the 2018-2022 period tends to remain unstable, however, the company's liquidity ratio has been able to fulfill its short-term obligations by obtaining current assets that are greater than its current liabilities

his research aims to analyze the financial performance assessment of PT Angasa Pura I for 2018-2022 using profitability ratios and activity ratios. This research is descriptive research which is studied quantitatively. The variables in this research are Financial Performance, Profitability Ratios and Activity Ratios. The population in this research is all financial reports at PT Angkasa Pura I. The sample for this research is the financial position report, assets, sales and profit and loss report of PT Angkasa Pura I for 2018-2022. Based on the results of financial data analysis of PT. Angkasa Pura I, as measured by financial data analysis, namely profitability and activity ratios from the 2018-2022 financial reports, can be concluded that the financial performance of PT. Angkasa Pura I had good performance in 2018 to 2019 but experienced a decline in 2020 to 2021 respectively which was caused by certain factors, one of which was external factors, namely the presence of Covid-19. However, the company PT. Angkasa Pura I has tried to improve the company's performance as assessed by the level of profitability and activity ratios which show good value in 2022 even though the profit generated is still negative.

Financing is one type of sharia banking activity which is meant by financing is the provision of funds or bills which are equivalent to profit sharing transactions in the form of mudharabah and musyarakah, rental transactions in the form of ijarah or hire purchase in the form of ijarah, mutaniya bittamlik, sale and purchase transactions in in the form of murabhahah, salam and istisna receivables, lending and borrowing transactions in the form of qards and service rental transactions in the form of ijarah for multi-service transactions. This research aims to determine the influence of DPK, FDR and NPF on murabahah financing in Islamic commercial banks for the 2018-2022 period. This type of quantitative research, the data used is secondary data taken from the OJK website. This research uses the multiple linear regression method. The research results show that the variables third party funds (DPK), financing to deposit ratio (FDR) and non-performing financing (NPF) simultaneously have a significant influence on murabahah financing in Islamic commercial banks for the 2018 - 2022 period.

The main purpose of writing this article is to analyze the influence of liquidity and activity ratios on profitability in the pharmaceutical industry in 2020-2022. Independent variables used in this study as follows liquidity (X1) is measured using the Current Ratio (CR) and activity (X2) is measured using the Total Asset Turnover (TATO), and the dependent variable is used profitability (Y) is measured using the Return on Assets (ROA). The population of this study is the entire pharmaceutical industry in Indonesia for the period 2020-2022. The samples used were 4 pharmaceutical companies, namely Kalbe, Indofarma, Kimia Farma, and Pyridam Farma. In this study the data analysis used multiple linear regression analysis (t test and F test) which is processed with SPSS 22. Judging from the multiple linear regression model, the results of the T test (partial) states that from liquidity (CR) there is a positive and significant influence on profitability (ROA), and activity (TATO) there is a negative and insignificant influence on profitability (ROA). From the day of the F test showed that liquidity (CR) and activity (TATO) simultaneously had a positive and significant effect on profitability (ROA).