Kurangnya pengetahuan akan pentingnya visi misi pada usaha membuat UMKM berjalan tanpa punya tujuan jangka panjang ataupun jangka pendek, UMKM hanya focus untuk menjual tanpa memiliki arah tujuan yang jelas tentang usaha mereka di masa depan. Selain itu kebanyakan UMKM tidak membuat laporan keuangan karena keterbatasan pengetahuan. sehingga UMKM tidak dapat menujukkan tingkat laba/rugi pada bisnis, Permasalahan tersebut yang membuat tim pengabdian kepada masyarakat mengusulkan kegiatan pelatihan pembuatan Visi Misi dan laporan keuangan pada UMKM Asmarandhana di Semarang. Pelatihan ini akan memberikan pemahaman akan pentingnya memiliki Visi Misi dan membuat laporan keuangan. Kegiatan pelatihan ini diharapkan dapat melahirkan pengusaha yang mandiri, bermental wirausaha yang tau tentang berbagai hal, yang bisa menguatkan ketika akan membangun sebuah usaha. Selain itu juga memotivasi mereka untuk merumuskan Visi Misi dan membuat laporan keuangan, laporan keuangan dapat digunakan untuk pengambilan keputusan bisnis, dan laporan keuangan yang kurang baik dapat menimbulkan kerentanan terhadap kerugian

Many of the indonesians like to eat chips as everyday snacks, one of them is menjes chips. Menjes chips are beans made from bean curd. One of the SMEs that produces the menjes chips, namely Menjes Kyu that owned by Mrs. Chalimah. In the drying process, the cips are still done conventionally, namely by simply airing them out. This can affect the quality and flavor of chips because of the amount of oil it contains. The purpose of this activity was to add to the knowledge and skill involved in the use of oil stonework (spinner), which was useful in raising the quality and value of chips. The methods used are location surveys and the filling of questionnaires, toolmaking, and socializing of automatic oil slicers. The presence of an automatic oil slicer helps to enhance the quality, flavor, and storage power of processed chips.

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

This study aims to examine the effect of liquidity ratios, leverage ratios, profitability ratios and company size on earnings management of mining companies. This research is a study using a quantitative approach and secondary data sources. The independent variables of this study are the ratio of liquidity, leverage, profitability, and firm size, to the dependent variable of earnings management. With a sample of mining companies that have been listed on the Indonesia Stock Exchange since at least 2020, have issued annual reports ending December 31 and have audited financial reports. The results of this study indicate that there is no influence between the liquidity ratio  on  earnings  management,  there  is  an  influence  from  the  leverage  ratio  on  earnings management, there is a positive effect from the profitability ratio on earnings management and there is no effect between firm size and earnings management.

This study aims to analyze the effect of earnings management on the company's financial performance. Earnings management is a practice carried out by companies in managing financial information with the aim of influencing stakeholders' perceptions of company performance. This study will use a quantitative approach with secondary data obtained from the financial statements of companies listed on the stock exchange. The analytical method used in this study is multiple linear regression, with the dependent variable of company financial performance and earnings management as the independent variable. In addition, this study will also control for other variables that can affect a company's financial performance, such as company size, financial leverage, and sales growth. The results of this study are expected to provide a deeper understanding of the effect of earnings management on the company's financial performance. If it is proven that there is a significant influence, the implication is the importance of oversight and transparency in financial reporting in order to avoid earnings management practices that can be detrimental to the interests of company stakeholders.
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Analyzing the financial accounts of a firm enables one to gauge its financial standing. Ratio analysis is one of the analyses that may be done to determine wheither the company's financial state is sound. The goal of this study was to evaluate PT. Indofood Sukses Makmur Tbk's financial performance using financial ratio analysis. Descriptive analysis, which measures ratios of liquidity, solvency, profitability, and activity, is the analytical approach employed. The Indonesian Stock Exchange provided research information and statistics. According to changes in the liquidity ratio, the company's status is considered to be favorable (liquid). Thei solvency ratio demonstrates that the company's capacity to meet its financial commitments is relatively strong, indicating that the capital invested is not at risk. The activity ratio indicates an increase each year, which indicates that the business is doing well. Based on the profitability statistics, it can be concluded that the firm is still in a strong position even though there are variations from year to year.

Risk management as a process for analysis, identification, evaluation, control, and overcoming risks faced by organizations or Hospital Agencies. This control is carried out by implementing Hospital Work Safety Health (HWSH). The purpose of this case study is to find out the analysis of occupational health and safety risk control and management in hospitals. The method in the case study is by implementing the Hospital Occupational Health Safety Risk Management system (HOH SRMS). Hospital management system as a whole which includes the organizational structure, planning, responsibilities, implementation, procedures, processes and resources needed for the development, implementation, achievement and maintenance of occupational health and safety policies. The results of the analysis state that the Occupational Safety & Health (OSH) plan in the hospital is the key as a reference for performance in health worker safety with risk identification, risk analysis, risk assessment, implemented solutions, and risk monitoring. It can be concluded that risk management in hospitals is a comprehensive control activity in the form of identification and evaluation to reduce the risk of injury and loss to patients, hospital employees and to improve the quality of health services. Hospital Agencies have the duty and obligation to identify and control thoroughly both in the service area, infectious area and hospital environment area. HOH SMRS as an important aspect designed to prevent negative impacts on business processes or minimize financial loss. It is hoped that the hospital will carry out risk management by identifying weaknesses in the system and correcting these weaknesses.
 

Guru bimbingan dan konseling idealnya dilaksanakan oleh seorang professional yang memiliki latar belakang pendidikan bimbingan dan konseling. Akan tetapi pada kenyataan, masih banyak dibeberapa sekolah pada khususnya, guru bimbingan dan konseling berlatar belakang pendidikan non bimbingan dan konseling. Hal ini merupakan imbas dari kurangnya pasokan guru bimbingan dan konseling ke tiap-tiap jenjang pendidikan. Pemahaman akan pentingnya peran guru bimbingan dan konseling di sekolah dengan mengisi kekosongan posisi tersebut dengan guru mata pelajaran lain tentu akan menjadi kurang efektif dalam pelaksanaan layanannya dan cenderung mengarah pada tugas yang seharusnya tidak dilakukan oleh bimbingan dan konseling. Oleh karena itu, penelitian ini dilakukan untuk mengetahui, dan memahami tentang kode etik konseling, serta bagaiamana penerapan kode etika etik konseling selama memberikan layanan bimbingan dan konseling terhadap konselinya

Many companies carry out business combinations by way of mergers. The reason is because there are "additional benefits" that will be obtained or the company will be able to achieve faster growth than having to build its own business units. This study aims to analyze financial performance using financial statement ratios in a merger company, namely PT Ciputra Development Tbk. This research uses quantitative research methods. Quantitative data used were obtained from the Indonesia Stock Exchange www.idx.co.id and the company's website. In this study, we will discuss the ratios of financial statements that have a relationship with financial performance.

Pondok pesantren telah membuktikan eksistensi dan kiprahnya menjadi dinamisator dalam setiap proses perjuangan dan pembangunan bangsa. Kiprahnya tidak hanya sebatas sebagai lembaga pendidikan saja, namun juga merupakan lembaga sosial, lembaga ekonomi, lembaga perjuangan, ,lembaga spiritual keagamaan dan dakwah.
Tetapi beberapa tahun belakangan ini pondok pesantren selalu di terpa berita dan isu yang negatif, mulai dari kasus pencabulan yang dilakukan oleh pengajar di pondok pesantren kepada santrinya, isu LGBT di lingkungan pesantren, kasus bullying, isu paham kekerasan , terorisme dan lain sebagainya , yang tentunya telah membawa efek negatif bagi pondok pesantren. Sebagai lembaga pendidikan agama Islam, eksistensi dan reputasi pesantren dirugikan lantaran berita dan isu tersebut.
Otomatis, hal ini membawa citra buruk. Jadi banyak orang tua yang ragu untuk memasukkan putra/putrinya ke pondok pesantren.
Maka sekarang muncullah boarding school, Boarding school merupakan sistem pendidikan yang menyediakan tempat tinggal berupa asrama bagi para siswa. Dan peraturan untuk siswa maupun orang tua untuk menjenguk tidak se disiplin pondok pesantren, karena umumnya boarding school di Indonesia merupakan perpaduan antara tempat sekolah formal dan pendidikan agama Islam yang seimbang. Bisa dikatakan boarding school merupakan sekolah semi pesantren.
Faktor lain yang jelas berkontribusi dalam rangka menaikkan citra baik dan eksistensi boarding school adalah peran humas dalam organisasi. Ada banyak langkah yang harus dilakukan seorang manajer dalam manajemen kehumasan untuk meningkatkan kerjasama antara boarding school dan masyarakat, termasuk konsep manajemen, perencanaan, pelaksanaan, dan evaluasi. Kerjasama antara boarding school dan orang tua siswa diharapkan mampu menghasilkan pendidikan yang berkualitas. Adanya konsep membutuhkan komunikasi untuk mempengaruhi orang lain dan memperoleh tanggapan yang positif. Perbaikan sistem akuntabilitas kepada masyarakat dan pemerintah, memutuskan strategi tindak lanjut untuk hasil pembangunan boarding school.