Publication Search

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.

qualified labor is an important factor in achieving economic development of a region. To improve the quality of the workforce, job training is needed that can provide job skills for the workforce. This study aims to explain the benefits of job training for improving the quality of the workforce based on the policies and programs of the NTT Provincial work training UPTD and explain the productivity of graduate participants after attending job training. This study uses a descriptive qualitative approach, by conducting structured interviews to informants and instructors UPTD work training, and also graduates from job training. The results showed that job training is very beneficial for improving the quality of the workforce through the empowerment of Labor expertise in order to have skills, attitudes, and knowledge about the world of work. Many of the job training graduates have been successful in their efforts and are able to absorb other workers, but not infrequently job training graduates who fail to achieve productivity due to not being serious when attending job training, lack of availability of business capital, and lack of readiness to compete in the world of work. In order for job training graduates to achieve their productivity, supervision is needed by the Uptd of work training and also financial assistance from local governments for the effectiveness of training activities and the provision of business capital to support the efforts of job training graduates.

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.    

This  article  aims  to  explain  how  important  moral  education  is  starting  from  within  the  family  where  parents  play  a  major  role  in  educating  children  and  are  responsible  for  the  development  of  their  souls  and  beliefs.  The  method  of  writing  in  this  article  is  carried  out  by  the  library  research  method.  From  the  results  of  this  study  it  can  be  concluded  that  happiness  and  well-being  are  not  always  related  to  one's  success  in  reaching  the  peak  or  sufficient  material,  but  can  be  obtained  through  the  appreciation  and  practice  of  religious  teachings.  Therefore,  humans  are  required  to  prepare  themselves  and  family  experts  with  religious  education  as  the  basic  capital  in  carrying  out  life  in  this  world  and  provisions  for  the  hereafter.  One  of  the  main  things  is  religious  education  which  must  be  learned  from  an  early  age,  because  the  teachings  of  Islam  must  be  the  foundation  or  guidance  in  the  subsequent  development  of  the  child's  soul.

This study investigates the connection between Environmental, Social, and Governance (ESG) factors that can impact a company's financial and operational performance. The research looks at how stakeholder and legitimacy theories can help explain the effects of the variables used in the study. Additionally, the study makes a unique contribution to the existing research on ESG and performance by examining the link between ESG and firm performance over ten years. Furthermore, the study explores the relationship between ESG and operational performance in SMEs in Guizhou. This provides valuable insights into how ESG can impact the performance of SMEs. ESG provides a comprehensive framework for businesses and investors to address environmental, social, and corporate governance issues. It promotes integrating economic and social benefits for sustainable corporate management and financial investment development. The number of respondents for this study was 380 enterprises from Guizhou. The results of this study show that parents’ purchase intention on training courses for their children would be impacted by their transformational leadership, organizational innovation, and social capital.

The aim of this research is to determine the influence of halal tourist attractions, length of business, capital and tourist visits on traders' income in the Gentala Arasi tourist area, Jambi City. The number of samples in this study was 64 people and used a simple random sampling technique, namely accidental sampling by selecting random samples that were accidentally encountered. Multiple Regression Analysis is used as a data analysis technique. The research results show that halal tourist attractions and tourist visits have a significant effect on traders' income, while length of business and capital do not have a significant effect. Based on data analysis in this research, these variables are valid and reliable. When testing classical assumptions with a normal distribution, heteroscedasticity and multicollinearity do not occur.

This research seeks to examine the influence of capital structure on the valuation of food and beverage companies within the sub-sector that are listed on the Indonesia Stock Exchange during the time frame of 2020-2022, with the inclusion of profitability as a mediating factor. Employing a quantitative approach, the study utilizes a purposive sampling method to select 29 samples from a population of 42 food and beverage companies listed on the Indonesia Stock Exchange. The analysis of hypotheses is conducted through simple linear regression, multiple linear regression, and the sable test. The results of the study indicate that capital structure positively impacts profitability, influences company value in a negative manner, profitability does not directly affect company value, and profitability does not act as a mediator in the relationship between capital structure and company value.

This study explores the application of green hydrogen technology for industrial decarbonization, focusing on its techno-economic and environmental feasibility. A quantitative approach was used, incorporating system modeling of a solar-based hydrogen production system combined with electrolyzers. The techno-economic assessment involved calculating the Levelized Cost of Hydrogen (LCOH), estimating capital and operational expenditures (CAPEX and OPEX), and evaluating the system's energy efficiency and hydrogen output. The environmental impact was analyzed using Life Cycle Assessment (LCA), comparing the carbon footprint of green hydrogen with fossil-based hydrogen. The results reveal that green hydrogen can reduce carbon emissions by up to 60% compared to fossil hydrogen, primarily due to the use of renewable energy for production. Additionally, the study found significant improvements in energy efficiency as electrolyzer performance and solar capacity increased. The LCOH is expected to decrease steadily as solar panel and electrolyzer prices continue to fall, enhancing the competitiveness of green hydrogen in the energy market. The findings also highlight the potential for heavy industries, such as cement and steel production, to transition from fossil fuels to green hydrogen, contributing to a cleaner industrial energy mix. This transition presents both environmental and economic benefits, with long-term savings from reduced fossil fuel dependency and lower production costs.

This research aims to analyze the effectiveness of the mixed economic model in controlling financial system stability in 7 emerging market countries. Where the monetary policy variables are the money supply and interest rates. Then the microprudential variables are Return On Equity and Return On Assets, the macroprudential variables are Capital Adequacy Ratio and Non Performing Loans. The financial system stability variables are the inflation level and exchange rate. The data analysis model in this research is the Simultaneous model. This research uses secondary data or time series, namely from 2019 to 2023. This analysis is significant for controlling the financial system by ensuring the data meets normality assumptions through the Jarque-Bera test, which allows for more precise financial planning and risk management decisions. The absence of autocorrelation effects, as proven in the residual test, also strengthens the reliability of the model in understanding market trends. The Two-Stage Least Squares method in simultaneous regression analysis provides in-depth insight into the relationship between economic variables such as the inflation rate and the exchange rate, supporting effective economic policy making. Understanding the elasticity of key variables to the inflation rate and exchange rate is also important for optimizing risk control strategies and financial resource allocation.

Empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a crucial strategy for enhancing business capacity and family economic welfare. This community service activity employed a participatory approach and continuous mentoring to actively involve MSME actors in all stages, from planning, training, to evaluation. The results indicate an increase in MSME actors' understanding of proper business management, systematic financial recording, and effective marketing strategies. Additionally, technical skills improved, including the ability to maintain daily cash books, income-expenditure reports, and manage operational costs and business capital. The impact of this activity is reflected in increased income, family economic stability, and enhanced economic independence of MSME actors. These findings highlight that MSME empowerment through a participatory approach and sustained mentoring contributes to family economic improvement, community economic resilience, and inclusive, sustainable local economic development

This study uses a normative juridical method with the aim of conducting an analysis of the roles and functions attached to the Financial Services Authority (OJK) in accordance with statutory regulations as the basis for its formation. Based on the research that has been conducted, the results show that OJK has the duty and authority to regulate and supervise financial service activities in the banking, capital market, insurance, pension funds, financing institutions, and other financial services sectors. Referring to the authority contained in the OJK, its roles and functions include regulating and supervising financial institutions both in the category of banks and non-bank financial institutions.

Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor.  The method used is quantitative method with a descriptive format. The results of these calculation of ratio are then compared with the standard of regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement. The purpose of this study is to determine the financial performance of the KSPPS Al-Hikmah years 2012-2015 in terms of the level of profitability, liquidity and solvency. The results showed that the financial performance KSPPS Al-Hikmah years 2012-2015 seen from the aspect of profitability, liquidity and solvency are generally still below the standard regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006. Although in terms of profitability is generally performed quite well, which is between the standard value. KSPPS Al-Hikmah should make corrections to assets in order to make greater contributions in generating SHU, and is expected to increase the capital by attracting more customers cooperatives.    

Economic growth underscores the important role of the state in enhancing human resource development. An important part of production factors is human resources, especially in terms of quality. Labor productivity is increased through improving the quality of human capital through education and health. This study is to examine the effect of human capital and the level of labor force participation on Indonesia's economic growth. This study uses the panel data method from 34 provinces in Indonesia for the 2015-2019 period. The results of statistical tests show that the education variable has a positive effect on the dependent variable of economic growth, while the health variable and the labor force participation rate variable have no effect on economic growth

The challenges of millennials cover various aspects such as economy, employment, property ownership and leadership. According to Glints, the first challenge millennials face is economic, caused by the impact of previous economic crises and capital losses. In the world of work, millennials are often associated with stigmatization in the workplace and cross-generational differences in working styles, which can be challenging. Property ownership is also a challenge due to the high consumption of millennials. Managers need to be able to adapt to change and not feel stressed as millennials are more likely to seek real work and get bored quickly in the workplace. Millennials also value their own experiences and strengths, so they need to focus on that. This research uses a qualitative approach. This article uses library inquiry techniques, or library investigation, to copy data and understand theories found in relevant literature. The data used for this purpose is undoubtedly a precedent study of related arguments, such as libraries, journals, and scientific articles. Christian Religious Education (CHE) plays a crucial role in holistic education. Through PAK, millennials are guided to cultivate Christian values such as love, peace, honesty and justice. It also plays a role in shaping a moral and virtuous character based on the example of Jesus Christ. In addition, PAK equips millennials with a strong moral and ethical foundation, helps them make responsible and moral decisions, and guides them to live their lives in accordance with Christian values. In today's digital era, Christian Religious Education (CHE) needs to adapt to the technology used in students' lives. This is important to ensure that learning is not boring and can engage students. In addition, Christian Religious Education should also shape students' self-image according to the values of biblical truth. In this way, students can develop a strong character based on Christian faith. PAK in its ministry should encourage every believer, from children to adults, so that they can use and optimize their intelligence/knowledge for the common good Christian Religious Education (CHE) in the modern era faces the challenge of educating the millennial generation which has unique characteristics. This generation is accustomed to technology and has high self-confidence. Therefore, PAK needs to adapt to the technology used in students' lives to ensure that learning is not boring and engaging. In addition, PAK should focus on building students' self-awareness according to the values of Biblical truth and Christian Religious education teaching. This is important to help students develop a strong character based on the Christian faith. In this way, PAK can have a positive impact on the millennial generation and help them become people of faith and morals in an increasingly modern world.    

This research aims to explain the benefits of providing BRI Bank People's Business Credit loans for Small and Medium Enterprises. This research was conducted at Bank Rakyat Indonesia because it is one of the banks that distributes the KUR assistance program. This research uses primary data and secondary data. The research results show the benefits of providing BRI bank KUR assistance to SMEs, namely that small and medium business actors are helped by getting capital to open a business, develop businesses that are already running and can provide employment assistance for other people. Obstacles that small and medium business actors often face when applying for small and medium business credit assistance include incomplete requirements, bad personalities and inappropriate credit guarantees. It is hoped that the provision of people's business credit loans will be able to provide benefits to small and medium business owners, both for the businesses they run and to fulfill other economic needs.  

The results of this research show the role of micro, small and medium enterprises (MSMEs) in the welfare of society in Betara sub-district. This research aims to look at the role of micro, small and medium enterprises so that they can increase the economic sustainability of families for the sake of community welfare.  This research aims to find out the role of micro, small and medium enterprises in community sustainability in MSMEs in Betara sub-district.  The results of this research show that the existence of MSMEs has a very important role in the welfare of the community by opening up employment opportunities and increasing the income of the surrounding community so that they can meet their daily needs such as food, as well as other needs such as housing, family health and the need for children's education.  their children and create employment opportunities for the local community to help improve community welfare.  In its implementation, it is still said to be ineffective, this is because there are still many shortcomings that occur in finding solutions to the problems faced by entrepreneurs, especially micro, small and medium enterprises, including capital, so that there is a lack of labor caused by a lack of capital for MSMEs which causes their business to suffer.  experienced ups and downs, affecting production and income.

Foreign language competence makes the main capital in carrying out work. Someone with foreign language skills, especially English, can negotiate and give presentations more fluently. Along with this, the opportunity to build a network of connections will be extended, As a result, business opportunities are easier to achieve. Elsa (English Learning Speech Assistant) is an English learning application that applies artificial intelligence and speech recognition. This learning application focuses on the speaking ability. The purpose of the research is to find out the employee's impression of the use of Elsa Speak on PT Elang Mahkota Teknologi. This research is a descriptive research with qualitative and quantitative approaches. The research subjects were 21 employees. They are the division representatives at PT Elang Mahkota Teknologi. The results of the research shows that employees have a positive response to the presence of Elsa Speak to improve speaking skills. The convenience and practicality presented by Elsa Speak is very suitable for the learners. They can learns anytime and anywhere. They agree that the features presented by Elsa have a good influence on speaking ability. In addition, the individualized curriculum is able to adjust to the weaknesses of each learner.

This research aims to determine the effectiveness of assessing banking soundness levels using the PT RGEC method. Bank Rakyat Indonesia Tbk in 2018-2020. In this research, researchers used several research variables which include Risk Profile (NPL and LDR), Good Corporate Governance (GCG), Earnings (ROA, ROE, NIM, BOPO) and Capital (CAR). Based on research on the effectiveness of assessing the level of banking health at PT. Bank Rakyat Indonesia Tbk, using the RGEC method, shows that the bank's health status is in accordance with the standards set by Bank Indonesia regulations. For the 2018 period it can be concluded that PT. Bank Rakyat Indonesia Tbk received a composite rating of 1, namely "Very Healthy" with a composite score of 90%, for the 2019 period it can be concluded that PT. Bank Rakyat Indonesia Tbk received a composite rating of 1, namely "Very Healthy" with a composite score of 92.5%, for the 2020 period it can be concluded that PT. Bank Rakyat Indonesia Tbk received a composite rating of 1, namely "Very Healthy" with a composite score of 90%. As well as the bank's health level in terms of Risk Profile, Good Corporate Governance, earnings and Capital indicators at PT. Bank Rakyat Indonesia Tbk for 2018-2020 is "Very Healthy". It is hoped that future researchers will be more careful in carrying out calculations, can use better methods than this research and can add ratios so that the results of the research are more robust.

: The research results dissemination program is one of the technology transfer activities to the community, which is in line with one of the visions of the University of Lampung, namely planning, implementing, controlling and evaluating research and community service to improve the quality of education and community welfare. Drying pineapple fruit is a technique for processing fruit into fruit chips using a frying process that is carried out using low pressure, almost the same as a vacuum. The output targets of this research results dissemination program are (1) improving skills in processing agricultural fruit, (2) increasing the productivity of agricultural products (3) building effective partnerships and collaboration between universities and community groups, (4) developing collaborative empowerment pattern through assistance in the transfer of skills, capital and wider marketing access. The methods used in empowerment are based on business feasibility, product availability, product economic value, availability of managing human resources, technology, financial aspects and social impacts.

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.