Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam perekonomian Indonesia, terutama dalam konteks bisnis. Karena itu, sangat penting bagi UMKM untuk memahami kinerja keuangannya. Analisis laporan keuangan adalah dasar untuk mengevaluasi kinerja keuangan suatu perusahaan. Tujuan dari penelitian ini adalah untuk menilai kinerja keuangan suatu perusahaan yang dilihat dari laporan keuangannya. Laporan keuangan memberikan informasi tentang kondisi keuangan perusahaan untuk tujuan internal dan eksternal.

The definition of rights according to KBBI (Kamus Besar Bahasa Indonesia) is as authority, power to do (because it has been determined by certain laws or rules), and the right power to do something or demand something. The definition of rights in general is everything that is given to certain parties in certain situations... While according to the KBBI (Kamus Besar Bahasa Indonesia) obligation is (something) that must be done; must. These two concepts are very important for the life of the community, nation and state. The constitution in every country, including Indonesia, functions as a positive legal basis that regulates the rights and obligations of its citizens. The state grants rights to its citizens and citizens carry out and fulfill their obligations in the state. This journal will discuss the rights and obligations of citizens in the constitutional law system, as well as how they relate to and impact on society.

This service aims to explain the increase in mathematics learning outcomes in multiplication material by applying the fast mathematical multiplication method in class XII at MA Darussalam Manuju. Data collection techniques use observation, interviews and documentation techniques. The method used was classroom action research, the research subjects were teachers and 15 class XII students. Instruments include interview sheets, observation sheets and learning results test sheets. using the Kemmis and Mc Taggart research design model. The results show that the application of the fast mathematical multiplication method can improve students' mathematics learning outcomes and understanding of multiplication. This can be proven based on the percentage results of cycle I and cycle II. The percentage of 0% in the very good category in cycle I increased to 60% in cycle II.

This research aims to analyze the buying and selling of houses and land in the city of Jakarta in elite areas, where the average employee income is only single digits in front of millions of rupiah which influences the needs and savings of employees in the novel Home Sweet Loan by Almira Bastira. The data source is the novel Home Sweet by Almira Bastira. This type of research is descriptive qualitative. The data used is dialogue data between characters in the novel Home Sweet Loan by Almira Bastira. Data collection is carried out by reading, observing and analyzing. Some of the analytical research results presented by this author are in the big city, namely DKI Jakarta, such as the debate about buying a residential house to live in according to income which of course varies for each person, as well as the problem of getting a house to live in by considering how to buy it. in cash, mortgage, or rental to get a house, building, apartment or flat.

This community service activity involves training the scientific process skills of students at SMAN 2 Campalagian through physics practicum mentoring. In its execution, the activity employs a method that includes training, counseling, and guidance integrated into the implementation of physics practicum. This method is chosen with the intention of providing opportunities for students at SMAN 2 Campalagian to actively engage in physics practicum. Additionally, participants in this activity will be introduced to a virtual laboratory site, serving as an alternative for virtual implementation of practicums. The activity is carried out in two systematic and continuous stages: (1) Material Delivery; (2) Training and Assistance. After the activity, the results indicate that 22% of participants fall into the high category, 78% fall into the moderate category, and there are no participants in the low category. Based on this data, it can be concluded that there is an improvement in the knowledge and skills of the scientific process among students at SMAN 2 Campalagian.ABSTRAKKegiatan pengabdian ini berupa pelatihan keterampilan proses sains peserta didik di SMAN 2 Campalagian melalui kegiatan pembimbingan praktikum fisika. Dalam pelaksanaannya, kegiatan ini menggunakan metode yang mencakup pelatihan/penyuluhan, pembimbingan, dan pendampingan yang terintegrasi dalam pelaksanaan praktikum fisika. Metode ini dipilih dengan maksud memberikan peluang kepada peserta didik SMAN 2 Campalagian untuk secara aktif terlibat dalam praktikum fisika. Selain itu dalam kegiatan ini juga peserta didik akan diperkenalkan dengan situs laboratorium virtual yang dapat menjadi alternatif pelaksanaan praktikum secara virtual. Kegiatan ini dilaksanakan dalam dua tahap yang sistematis dan berkesinambungan, yakni: (1) Penyampaian Materi; (2) Pelatihan dan Pendampingan. Setelah dilaksanakan kegiatan, diperoleh hasil bahwa  sebanyak 22% peserta didik berada pada kategori tinggi, 78% peserta didik berada pada kategori sedang, dan tidak ada peserta didik untuk kategori rendah. Berdasarkan data tersebut, dapat disimpulkan bahwa terdapat peningkatan pengetahuan dan keterampilan proses sains peserta didik SMAN 2 Campalagian.

This research aims to analyze the influence of work shifts, workload and incentives on employee performance at PT Nusajaya Persadatama Mandiri district. Morowal. The population in this study were all employees of PT. Nusajaya Persadatama Mandiri, totaling 200 people using the proportional random sampling method which was calculated using the Slovenian formula with an error rate of 10%, resulting in a sample of 67 respondents. The data collection method is by distributing questionnaires to respondents. The data analysis technique in this research uses multiple linear regression using the SPSS version 20 program. The results of this research show that: (1) work shifts, workload and incentives simultaneously have a positive and significant effect on employee performance, (2) shift work has a negative effect and significant on employee performance, (3) workload has a positive and significant effect on employee performance and (4) incentives have a positive and insignificant effect on employee performance.    

Background:  Elderly is a condition where a person is 60 years old. Hypertension is a condition of a person who has mixture of salt and lemongrass that can facilitate blood circulation in the body. systolic blood pressure of 140 mmHg and diastolic 80 mmHg. Data from the Kaliwungu Health Center (2023) shows that the number of hypertensive elderly is 18 elderly people. Non-pharmacological therapy that can be done by soaking warm water feet with aObjective: to determine the effect of the application of foot soak therapy using warm water with salt and lemongrass on blood pressure in elderly people with hypertension in Kaliwungu Village, Semarang Regency. Method: this application uses a case study research design with prestest and post-test design. Samples were 2 elderly people who had 2nd degree hypertension. Results: the application of  there was a decrease in blood pressure that was different between respondent 1 and respondent 2 after the application of warm water foot soak with salt and lemongrass for 3 consecutive days for 20 minutes. Both respondents were categorized as grade 2 hypertension decreased to normal-high based on the PDHI classification (2019). Conclusion: Application of warm water foot soak with a mixture of salt and lemongrass can lower blood pressure in elderly people with hypertension.
 

Penelitian ini menggunakan rancangan penelitian Nonequivalent Posttest-Only Control Group Design, Populasi dalam penelitian ini adalah seluruh siswa kelas VII SMPIT Wahdah Islamiyah Gowa, pada tahun ajaran 2022/2023 yang terdiri dari tiga kelas. Data yang dikumpulkan dalam penelitian ini memberikan tes subjektif yang berbentuk tes uraian (essay). Data hasil belajar siswa pada kelas eksperimen dan kelas kontrol dikumpulkan dan selanjutnya diolah serta dianalisis untuk menjawab perumusan masalah dan hipotesis pada penelitian ini. Teknik analisis data hasil penelitian ini menggunakan dua teknik statistik yaitu statistik deskriptif dan statistik inferensial. Analisis yang digunakan adalah pengujian hipotesis mengenai perbedaan dua rata-rata menggunakan uji-t. Sebelum melakukan pengujian hipotesis, data yang diperoleh terlebih dahulu dilakukan uji normalitas dan uji homogenitas sebagai uji prasyarat analisis. Berdasarkan hasil analisis data penelitian ditarik kesimpulan bahwa rata-rata hasil belajar matematika siswa kelas VII SMPIT Wahdah Islamiyah Gowa yang mengunakan metode pembelajaran means ends analysis berada pada kategori tinggi dengan rata-rata skor hasil belajar 60,41.Rata-rata hasil belajar matematika siswa kelas VII SMPIT Wahdah Islamiyah Gowa yang mengunakan metode ceramah dengan rata-rata skor hasil belajar 42,94. Rata-rata hasil belajar matematika siswa kelas VII SMPIT Wahdah Islamiyah Gowa yang diajarkan dengan metode pembelajaran means ends analysis lebih tinggi dibandingkan dengan metode ceramah.
 
 
 

Penelitian ini merupakan penelitian tindakan kelas (PTK) yang dilaksanakan di SMAIT Wahdah Islamiyah Makassar yang bertujuan untuk meningkatkan hasil belajar matematika dengan menggunakan Metode Means Ends Analysis. Subjek dari penelitian ini adalah siswa kelas XI IPA 3dengan jumlah siswa 27 orang. Pengambilan data dilakukan dengan menggunakan lembar observasi aktivitas siswa dan tes hasil belajar. Data yang terkumpul dianalisis dengan menggunakan analisis kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa rata-rata Skor rata-rata hasil belajar siswa pada siklus I mencapai rata-rata 69,3703 dan pada siklus II mencapai rata-rata 87. Standar deviasi pada siklus I adalah sebesar 13,773 dan pada siklus II sebesar 8,884 . Berdasarkan kategori ketuntasan hasil belajar yang digunakan, perolehan skor hasil belajar matematika siswa yang dikategorikan tuntas pada siklus I adalah sebesar 81,48% dan pada siklus II bertambah menjadi 100%. Dari hasil tersebut dapat disimpulkan bahwa terjadi peningkatan hasil belajar matematika dengan menggunakan metode Means Ends Analys.