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The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers

The financial statements of a company are important in its use. Because, with financial reports, company management and external parties need these reports to make a decision. The main step in carrying out this decision-making is of course by first analyzing the financial statements, in order to find out whether a company's finances are healthy or not, and can also assess how the company's performance is through its financial reports. This study aims to be able to find out how the financial performance at PT. ACE Hardware Indonesia Tbk reviewed through analysis of financial ratios. The method used in this research is descriptive method by measuring liquidity ratios, solvency ratios, profitability ratios and activity ratios. Data and information sources were taken from the Indonesia Stock Exchange and parties that have previously published this analysis.

The purpose of the study was to specify the increase in financial performance for the pandemic in pharmaceutical division. PT. Kalbe Farma Tbk registed on Indonesian Stock Exchange (IDX). The approach method used is the quantitative descriptive approach. The species of data used is secondary data facile from the Indonesia Stock Exchange, ie financial statements of PT. Kalbe Farma Tbk from 2018 to 2021. The ratio analysis used in this study includes analysis of liquidity, solvency, activity and profitability ratios. As a result, the liquidity and solvency ratios over the past four years have been in good shape for the company as it has been competent to meet all its obligations, but the profitability and activity ratios have fluctuated and are trending downward. It was shown that there was Researchers say PT. Kalbe Farma Tbk uses ratio analysis to measure financial performance, and the results generally increase percentages, but not significantly.      

This study uses a financial ratio approach to examine the financial performance of Tri Banyan Tirta Tbk. This research is a quantitative descriptive study that uses financial data from businesses for two years between 2021 and 2022. Liquidity ratios, solvency ratios, profitability ratios, and activity ratios are all included in the financial ratio method. Based on the research results, it can be interpreted that the financial performance of Tri Banyan Tirta Tbk has decreased during the study period. Therefore, it is necessary to make efforts to improve financial performance by implementing effective and efficient business strategies and good risk management. In addition, the company also needs to improve operational performance and efficiency in the use of assets to develop the business in a sustainable manner in the future.

This journal aims to analyze the results of  UMKM operations in the Bartim area, which operates Padang Padang fresh snacks made from corn, milk and cheese or also called jasuke. Financial analysis is carried out based on sales results for the past year using several financial risks such as profitability risks, liquidity risk and activity risk, the data used in this study were obtained from  UMKM jasuke's financial reports.

This research has two purpose. First purpose to identify any kind of risk that appeared from bank activity on PT. Bank Lampung KC Bandar Lampung. Second purpose to know appliance of risk management for minimizing Non Performing Loan– NPL on one of their product, Kredit of Bank Lampung. The result of identifying the risk show that the risk which appeared from bank activity PT. Bank Lampung KC Bandar Lampung are credit risk, operational risk, and reputation risk. Credit risk are focus of this research. Risk credit appear on the form No Performing Loan that caused by several factor, that is internal, external, and other factor. To minimiz ecredit risk, PT. Bank Lampung KC Bandar Lampung has applying good risk management and provesuccesfully minimizing Non Performing Loan. The success of PT. Bank Lampung KC Bandar Lampung can be proven from NPL ratio that not exceed Bank Indonesia’s regulation no more than 5% and Bank Lampung Central Office’sregulation, no morethan 3%.

This study aims to determine the financial performance of PT. Fedderal International Finance (FIF) Barus Branch in terms of liquidity, solvency, activity and profitability from 2017 to 2021. The source of data in this study is secondary data where data collection is obtained through literature studies such as through books, literature, reports – reports related to the object of research. The analysis technique used is the calculation of financial ratio analysis. Research conducted at PT. Federal International Finance (FIF) Barus Branch in April 2022 . Based on the results of data analysis and discussion, it can be seen that the financial performance of PT. Federal International Finance (FIF) Barus Branch during 2017 to 2021 is in a liquid state, but there is a risk in 2020 due to the impact of covid-19, the activity is bad but increases from the previous year and still makes a profit. So it is said that PT. Federal International is doing well.

This study aims to analyze and calculate the ratio of liquidity, calculate the ratio of activities using working capital to earn profit (profitability ratio) and see the effectiveness of using working capital compared to a predetermined standard of measurement. The type of research used is case study research with a quantitative approach. The processed data includes the financial reports of the Satahi Sorkam Producers Cooperative. In analyzing research data using descriptive analysis method with analysis of liquidity ratios, activity ratios and profitability ratios. Based on the results of the analysis of the liquidity ratio, the results of calculating the current ratio for 2019-2021 are obtained. In 2019 it was good, while in 2020 and 2021 it was quite good. The results of calculating the quick ratio for 2019-2021 when compared to standard measurements, the quick ratio for the 2019-2021 period is not good. Based on the activity ratio analysis, it shows that receivables turnover in 2019-2021 when compared to measurement standards, receivables turnover in 2019-2021 is less efficient. As for inventory turnover in 2019-2021 when compared to the standard, inventory turnover in 2019-2021 is less efficient. Based on the analysis of working capital turnover calculations, the results of working capital turnover in 2019-2021 are quite efficient. As for the results of the analysis and calculation of the profitability of own capital in 2019-2021 compared to measurement standards, the profitability of own capital in 2019-2021 is very efficient.

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

Literacy learning has the main goal of providing opportunities or opportunities for the community to develop themselves. The purpose of this service is a form of effort to develop human resources (HR) in Wonorejo Village. The subjects of service in the field of educational literacy are the students of SDN 1 Wonokromo and the subjects of service in the field of religion are the children of the Wonorejo Hamlet TPQ. the implementation of this service, the team uses the cooperative learning method. The participants were very enthusiastic and enthusiastic in participating in every activity in this learning. They really pay close attention to every explanation given. A pleasant learning atmosphere is able to encourage participants in literacy.

This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id secondary data obtained from the Indonesia Stock Exchange in the form of Property and Real Estate annual report for the period 2019-2020. The ratios used in this study are Cash Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), dan Return On Assets (ROA). The result of this study indicate thet the Debt to Assets Ratio (DAR), Total Asset Turn Over (TATO), and Return On Assets (ROA) have significant differences. While the Cash Ratio (CR) there is no significant difference.

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.

Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public

Nutmeg (Myristica fragrans) is a spice plant that produces essential oils of economic value. Especially the myristicin compounds contained in nutmeg oil have potential as antioxidants and also anti-aging. The content of nutmeg which shows antifungal activity is flavonoids, saponins and alkaloids. Flavonoids as antifungal compounds work by interfering with the permeability of fungal cell membranes and changing organic components and nutrient transport which ultimately results in toxic effects on fungi. This study aims to determine the chemical content and whether the nutmeg extract can be formulated in cream preparations as well as the results of the physical properties test on the preparation of the nutmeg (Myristica fragrans) ethanol extract of cream. The type of research used in this study was experimental research in the laboratory. Nutmeg (Myristica Fragrans), phytochemical screening test on nutmeg extract, cream preparation formulation, cream physical properties test (organoleptic test, pH test, homogeneity test, cream type test). Nutmeg extraction was carried out using the maceration method using 70% ethanol. The results of phytochemical screening of the ethanol extract of nutmeg (Myristica fragrans) indicated the presence of alkaloids, flavonoids, and saponins. The preparation of cream of ethanol extract of nutmeg (Myristica fragrans) using a Vaseline album base ratio of F1 (10%), F2 (15%) and F3 (20%) had stable physical properties.

Yoghurt merupakan salah satu produk fermentasi yang menggunakan susu sebagai bahan dasar. Penelitian ini menggunakan bahan dasar susu nabati yang berasal dari kacang gude ekstrak umbi bit sebagai bahan tambahan. Tujuan penelitian ini adalah untuk menentukan rasio kacang gude kering dan ekstrak umbi bit yang tepat untuk menghasilkan yoghurt kacang gude yang mempunyai aktivitas antioksidan tinggi dan untuk menentukan tingkat penerimaan konsumen terhadap yoghurt kacang gude dengan penambahan ekstrak umbi bit. Rancangan percobaan yang digunakan yaitu Rancangan Acak Lengkap (RAL) dengan faktor pertama yaitu kacang gude kering sebesar 20%, 30%, 40% dan faktor kedua yaitu ekstrak umbi bit 5%, 10%, 15%. Analisis kimia yaitu analisis aktivitas antioksidan, gula total, protein, total asam, dan lemak. Analisis organoleptik yaitu warna, kekentalan, rasa asam, flavor kacang gude dan kesukaan keseluruhan. Hasil penelitian menunjukkan bahwa perlakuan 20% kacang gude kering dan ekstrak umbi bit 15% adalah perlakuan terbaik yang didasarkan pada kesukaan keseluruhan yang terdapat pada yoghurt. Dari komposisi tersebut terdapat aktivitas antioksidan DPPH 58,35%, kadar gula 2,77%, kadar protein 39,90%, total asam 1,17%, dan kadar lemak 0,19%. Sedangkan yoghurt yang memiliki aktivitas antioksidan tertinggi didapatkan pada komposisi 30% kacang gude dan ekstrak umbi bit 15% dengan nilai aktivitas antioksidan sebesar 65,23%. Pada perlakuan ini mengasilkan kadar gula 2,80%, kadar protein 46,96%, total asam 1,26%, dan kadar lemak 0,11%. Kata kunci: Kacang gude, ekstrak umbi bit, yoghurt, aktivitas antioksidan ABSTRACT Yogurt is one of the fermented products that used milk as a basic ingredient. This research used basic ingredients of vegetable milk derived from pigeon peas and used beet root extract as an additional material. The purpose of this study was to determine the ratio of dried pigeon peas to water and beet root extract that are appropriate for producing pigeon peas yogurt that had high antioxidant activity and to determine the level of consumer acceptance of pigeon peas yogurt with the addition of beet root extract. The experimental design used the Completely Randomized Design (CRD) with the first factor was dried pigeon peas of 20%, 30%, 40% and the second factor were beet root extract 5%, 10%, 15%. The chemical analysis was antioxidant activity, total sugar, protein, total acid, and total fat. Organoleptic analysis of color, viscosity, sour taste, flavor of pigeon peas and overall preference. The results showed that the combination treatment of 20% dried pigeon peas and 15% beet root extract was the best treatment. From the composition there is DPPH antioxidant activity 58,35%, 2,77% sugar content, 39,90% protein content, 1,17% total acid, and 0,19% fat content. Whereas yogurt with the highest antioxidant activity was found in the composition of 30% pigeon peas and 15% beetroot extract with antioxidant activity values of 65,23%. In this treatment yielded 2,80% sugar content, 46,96% protein content, 1,26% total acid, and 0,11% fat content. Keywords: Pigeon pea, beet root extract, yoghurt, antioxidant activity

Tempe merupakan salah satu produk fermentasi kedelai tradisional yang cukup terkenal, dengan menggunakan jamur Rhizopus oligosporus. Tempe mempunyai berbagai macam manfaat bagi kesehatan tubuh. Demikian juga dengan bekatul beras merah yang memiliki berbagai nutrisi yaitu kandungan antioksidan dan serat yang tinggi, mengandung banyak mineral. Di kalangan masyarakat, bekatul beras merah belum banyak dimanfaatkan terutama sebagai produk olahan yang memiliki nilai fungsional. Penelitian ini bertujuan untuk menentukan karakteristik kimia dan sensori tempe kedelai yang difortifikasi bekatul beras merah dan lama fermentasi, menentukan formulasi yang tepat dari tempe kedelai yang difortifikasi bekatul beras merah dengan lama fermentasi sehingga diperoleh tempe dengan aktivitas antioksidan dan serat yang tinggi serta disukai konsumen. Penelitian ini dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) 2 faktorial. Faktor pertama adalah rasio kedelai dan bekatul beras merah (80:20; 70:30; 60;40), sedangkan faktor kedua adalah lama fermentasi (24, 36, 48 jam). Penelitian dimulai dari pembuatan tempe yang difortifikasi bekatul beras merah kemudian dianalisis menggunakan analisis kadar air, kadar abu, kadar protein, aktivitas antioksidan, kadar serat, dan analisis uji organoleptik meliputi warna, rasa, aroma, kekompakan, dan kesukaan keseluruhan. Hasil penelitian yang terbaik adalah pada rasio kedelai dan bekatul beras merah 60:40 dengan lama fermentasi 48 jam didasarkan pada hasil pengujian kimia antioksidan dan serat terbaik. Pada perlakuan ini dihasilkan kadar air 51,34%, kadar abu 8,90%, kadar protein 21,62%, aktivitas antioksidan 72,03%, dan kadar serat 23,44%, sedangkan untuk pengujian organoleptik yang meliputi warna 3,66(merah bata); aroma 3,24 (aroma bekatul beras merah kuat); rasa 3,54 (rasa bekatul beras merah sangat kuat); kekompakan 3,73(kekompakan tempe sangat kuat); dan kesukaan keseluruhan 3,35 (suka). Kata kunci: Tempe, bekatul beras merah, antioksidan, serat, lama fermentasi.ABSTRACTTempeh is one of the well-known traditional soybean fermentation products, using the mushroom Rhizopus oligosporus. Tempeh has a variety of health benefits. Moreover, red rice bran which has a variety of nutrients that contain antioxidants and high fiber, and contain lot of minerals. Among the people, red rice bran has not been widely used, especially as a processed product that has functional value. This study aims to determine the chemical characteristics and sensory of soybean tempeh fortified with red rice bran and fermentation duration, to determine the appropriate formulation of soybean fortified soybean rice bran with fermentation duration so that tempe is obtained with antioxidant activity and high fiber as well as consumer preference. This research was conducted using two factorials Completely Randomized Design (CRD) The first factor was the ratio of soybean and rice bran (80:20; 70:30; 60:40), while the second factor was the duration of fermentation (24, 36, 48 hours). The study began with the making of tempeh fortified with red rice bran and then analyzed for water content analysis, ash content, protein content, antioxidant activity, fiber content, organoleptic test analysis including color, taste, aroma, compactness, and overall preference. The best results was at the ratio of 60:40 soybean and rice bran with fermentation duration 48 hour based on the results of testing the best chemical antioxidants and fiber. At this treatment produced 51,34% water content, 8,90% ash content, 21,62% protein content 72,03% antioxidant activity, and 23,44% fiber content, while for organoleptic testing which includes the color of 3,66 (brick red); aroma 3,24 (strong red rice bran aroma); flavor 3,54(flavor red rice bran very strong); compactness 3,73(compactness of tempeh is very strong); and overall preference 3,35 (likes). Keywords: Tempeh, red rice bran, antioxidant, fiber, long fermentation.

Clove plant (Syzygium aromaticum. L) Is one of the plants known by the people in Bula village as a traditional medicine the leaves of cloves (Syzygium aromaticum folium) are often used as an alternative to cure stiff and rheumatic diseases such as causing pain due to excessive activity, so that it can be used as an active ingredient in making ointments The purpose of this study was to identify the chemical content of clove leaves (Syzygium aromaticum folium) from Bula village and to formulate a good and stable clove leaf ethanol extract ointment (Syzygium aromaticum folium) using a ratio of variations in the concentration of the Hydrocarbon Base. This research method is experimental which was carried out using a combination base of vaseline album: cera alba from three different formulations with a concentration ratio of F1 (76%: 10 %), F2 (71%: 15%), F3 (66%: 20%), each formulation contains 10% ethanol extract of clove leaf (Syzygium aromaticum folium). Evaluation of ointment preparations was carried out after 1 week of storage; evaluation tests included organoleptic tests, homogeneity tests and pH tests. The results showed that the ointment preparations F1 (76%: 10%) met the requirements for a good and stable ointment, while F2 (71%: 15%), and F3 (66%: 20%) did not meet the requirements for a good and stable ointment.