Publication Search

This research aims to enhance the productivity and profitability of the small-scale tempe industry in Malang City through the determination and utilization of optimal working capital. Effective management of working capital is crucial for businesses, particularly in relation to sales growth and the need for immediate and close funding of current assets. However, many tempe industries have yet to analyze their working capital requirements, hence this study is expected to contribute valuable insights for the relevant industry to develop their business. The average balance method and the cash inflow-outflow method were employed in this research to determine the required amount of working capital. The sensitivity analysis conducted on Pak Didiek Karim's tempe industry showed that a decrease in production capacity of up to 80% and an increase of soybean up to 60% is still profitable, but an increase in soybean prices can negatively impact profitability. Overall, this research provides a clear overview of the working capital requirements for small-scale tempe industries in Malang City.

This research is entitled "Administrative Implementation in Providing Academic Services at SMP Negeri 24 Palembang". This study aims to determine the implementation of administration in providing academic services and the supporting and inhibiting factors of administrative implementation in providing academic services at SMP Negeri 24 Palembang. The type of research used in this research is qualitative research. Data collected through observation, interviews, and documentation. This type of research approach is descriptive qualitative. The techniques used in data analysis are data reduction, data presentation, and drawing conclusions. To test the validity of the research data using technical triangulation and source triangulation. The results of this study indicate that the implementation of administration in providing academic services at SMP Negeri 24 Palembang has three areas, namely: 1) Implementation of student administration activities carried out by administration in archiving student data documents are still not neatly arranged due to insufficient storage space and administrative space small businesses that are only partitioned off to the teacher's room which causes the implementation of student administration to not be optimal. 2) The administrative implementation of the curriculum activities carried out by the administration is running quite well, starting from administering the completeness of the curriculum, inputting the list of student grades, dividing teacher assignments, as well as fostering the preparation of lesson plans and syllabi. 3) The administrative implementation of academic personnel has been going well starting from the preparation of school personnel for the management of academic services, sending employees to take part in training for human resource development and coordinating to maintain harmony, balance and determination in carrying out employee duties. The supporting factors are personnel and methods. The inhibiting factors are the lack of other supporting facilities and infrastructure such as document storage cabinets, administrative rooms which are only separated from the teacher's room and from sources of funds that are less profitable in supporting academic service activities.

Gambling games are a crime regulated in article 303 bis of the Criminal Code. Gambling games are often used as a livelihood. Gamblers often make this a livelihood because the lures that are given from gambling games look profitable with only a little money. But this is of course just a ruse so that someone is interested in participating in gambling. Article 303 bis of the Criminal Code has regulated the crime of gambling as a means of livelihood. The Pasuruan City Police Resort is trying to enforce the law on gambling crimes that occurred in Pasuruan City. Along with the development of the era, there are more and more types of gambling crimes. Judging from its history, criminal acts of gambling will always exist and some of the people playing gambling is a customary habit that does not need to be eliminated or even reported to the Police. This of course makes the role of the Police indispensable in informing the public that this gambling game is a crime that needs to be enforced.

  Maro transactions are conventional transactions that have been practiced by farmers and agricultural land owners for a long time. This transaction was carried out for several reasons, namely because sharecroppers did not have their own land, the economic needs of both farmers and the need for food, to make productive use of land and to provide jobs to landless farmers. However, in practice it turns out that these transactions do not provide a sense of justice for farmers and are more profitable for landowners. Therefore legal counseling is carried out directly to farmers and landowners, so that they can influence and change the form of the transaction so that it can be mutually beneficial between farmers and landowners.

ABSTRACT   This study aims to describe the turnover of working capital of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency and to explain the level of profitability of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency. The research method used is descriptive method with analysis of working capital turnover ratios (cash turnover ratios, accounts receivable turnover, inventory turnover), and profitability ratios (total asset turnover). The results of the analysis show that the working capital turnover of the Mandiri Bina Lestari Pinangsori Savings and Loans Cooperative, Central Tapanuli Regency for 2019-2021 based on the cash turnover ratio and inventory turnover ratio is considered good or effective, and based on the accounts receivable turnover ratio it is very slow so it is considered ineffective. Meanwhile, based on the ratio of asset profitability achieved, it shows that the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency is not yet profitable.   Keywords: Working capital, Profitability

In company activities, data input is very important for a company. The data input activity itself is one of the factors that really supports the recording of company income and expenses. Invoice is a collection letter issued by the seller to the buyer or in this case the customer according to the agreement stated in the purchase order. Companies issuing invoices aim to show all types of goods, types of goods. The pieces method is a system that is used for analysis of work systems in a company or organization. The PIECES framework analysis method itself is an information system analysis method commonly used to analyze an information system in a computer-based company, where there are several criteria in the test, including Performance, Information, Economy, Control, Efficiency and Service. Information system for making e-invoices that is carried out with the aim of knowing the process of making e-invoices in CV. XYZ. The results of the study obtained a comparison of manual systems with information systems showing that web-based information systems are more profitable in managing company administration. The following are the results of system testing using a black box on the implementation of a web-based e-invoice creation information system on CV. XYZ. With the design of this E-Invoice information system, the admin can make it easier to make transactions for making notes/bills because it is computerized. The E-Invoice information system can make it easier for cashiers to find bills that have been paid and have not been paid. The E-Invoice information system makes it easy for cashiers to calculate the amount of invoices, which have been paid or which have not been paid because the E-Invoice information system has been computerized. The E-Invoice information system makes it easy for admins to make financial reports.

Research on Business Analysis of Cap AA Powdered Coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency aims to find out how much the production cost of Cap AA ground coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency, how much revenue and income is obtained and whether the business is The production of Cap AA ground coffee in Sidorejo Village, Central Curup District, Rejang Lebong Regency is efficient. This research was conducted in May 2021 – June 2021 in the Cap Cangkir AA ground coffee industry in Sidorejo Village, Central Curup District, Rejang Lebong Regency. The data analysis method used is cost analysis, revenue, income, R/C Ratio. The cost incurred in the AA stamped coffee powder business is Rp. 29,677,373/month or Rp. 1,978,492/ production. The total revenue from the Cap AA Coffee Powder business is Rp. 37,200,000 per month or an average of Rp. 2.480,000 per production, during the study period with a total operating income of Rp. 7,522,622 per month or an average of Rp. 501,508 per production. The results of the calculation of the R/C Ratio analysis show that the R/C ratio is 1.25. This means that each expenditure of Rp. 1.00 it will generate income of Rp. 1.25. Based on the R/C ratio value obtained with a value of more than 1, it can be said that Mr. Seno's AA powder coffee business is efficient and profitable.    

This research on profitability aims to examine the effect of firm size on capital structure. The population in this research are tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 31 companies was obtained. The statistical test tool uses multiple regression analysis. Capital ctructure in this research was measured using Debt to Equity Ratio, while firm size was measured using total assets. The results show that firm size has negative and insignificant effect on capital structure. The size of the company has no effect on management decisions to manage capital structure, whether management will use accounts payable or use its own capital. The bigger the company, the management will decide to manage using their own capital. There is a possibility that the larger the size of the tourism, restaurant, and hotel companies, management will tend to use capital originating from within the company, especially to reduce risk. This is exacerbated by the COVID-19 pandemic which has caused a sluggish tourism worldwide. Investors may withdraw their money in tourism and divert their funds to other fields that are considered more profitable.

The craft MSME sector is one of the leading sectors for developed countries in foreign exchange earning country. Products in handicraft industrial centers always have a higher exchange rate profitable and can create added value that is greater than other sectors. Craft Center woven bamboo as an example of a leading industry in Indonesia that is able to absorb labor as well stimulating the micro economy, but cannot be separated from facing problems, including in the field of production and management. In the production sector, the problem faced is still weak application of standards technological procedures, the process of mastering technology where most producers still use equipment simple production leading to low productivity and efficiency. Apart from that, the weak business management which causes them to be unable to increase the scale of their business. From the background of the problems above, In general, this Community Technology Dissemination activity seeks to solve partner problems with introducing appropriate technology and providing business management assistance for quality and the quantity of products from the two prospective MSME partners increased. The methods given are: 1) Introduction technology for preparing material components with a spinser (a combination of spindle and serkel machines); 2) Mini introductions cold press; 3) Introduction of finishing technology; 4) Training on diversification of processed materials into products mixmedia (mixmedia furniture design / prototype.

In today's fast growing demand of electronic transactions, with more people accessing the internet worldwide, online shopping becomes an increasingly profitable but risk, business. Selling online becomes a very competitive business and time is a critical factor in launching a web site for business. This paper studies the strategic planning process of an electronic business project and identifies how risks can be minimized by proper planning and how planning is implemented. It also describes how to detect any changes in the marketplace so that effective measures, can be made to avoid dropping out from competitor. The emphasis is on the planning tactics, particularly in ensuring accurate tracking that is specific to the e-business start up process.

Pada perusahaan-perusahaan yang baik, pada uumnya berkembang budaya perusahaan yang baik, sebaliknya perusahaan yang tidak memiliki budaya perusahaan yang baik akan tidak profitable. Mencari korelasi antara Budaya dan Kinerja Perusahaan akan selalu menarik dan tujuan dari bahasan ini adalah agar lebih mengerti tentang Budaya Perusahaan dan peranan manajer dapat mempengaruhinya, para manajer dapat memperoleh tambahan wawasan (atau paling sedikit penyegaran) dalam rangka meningkatkan kinerja organisasi di mana mereka berada.