OJK is the institution responsible for overseeing and regulating the financial services sector, including banking, the non-bank financial industry, non-financial corporations, households, financial markets, and financial market infrastructure. OJK has an important role in monitoring developments in the condition of the financial system, identifying, analyzing and assessing existing risks. In addition, OJK is also tasked with providing and conveying the necessary data and information and is responsible for the accuracy of the data and information submitted. Through strict supervision, strengthening financial system infrastructure, and preventive measures, OJK plays a role in ensuring the stability and security of Indonesia's financial system.
 
 

This study aims to find out perspectives on the role and authority of the Financial Services Authority in bankruptcy cases at insurance companies in Indonesia. OJK is an independent body that is free from government interference in its duties, functions and authority to supervise, inspect and conduct investigations in the financial services sector so as to create a good national economy. Within the scope of supervision in the insurance sector, the Financial Services Authority has the authority relating to submitting bankruptcy declaration requests to insurance companies in order to protect the interests of insurance policy holders. Arrangements regarding the authority of the Financial Services Authority in submitting requests for bankruptcy statements against insurance companies are regulated in Law no. 21 of 2011 concerning the Financial Services Authority. The research uses a qualitative descriptive approach using secondary data obtained through library research. The role of the Financial Services Authority in the bankruptcy of an insurance company is to oversee the course of the insurance company's bankruptcy until liquidation and to ensure that the insurance company has paid all its obligations to creditors.

This study aims to determine the effect of hotel tax revenue, restaurant tax and entertainment tax on local revenue in Malang City in 2016-2021. This type of research is Explanatory Research, data collection methods use field studies and literature studies, with data analysis methods using quantitative descriptive statistical analysis. The data used in this study were obtained from the Malang City BKAD office, including the realization of hotel tax, restaurant tax, and entertainment tax revenue, as well as local revenue for 2016-2021.
The results of multiple linear regression analysis show that hotel taxes, restaurant taxes, and entertainment taxes simultaneously affect local revenue. Partially, hotel taxes and entertainment taxes have no effect, the influential variable is restaurant taxes. The most dominant influencing variable is restaurant tax.

ABSTRACTProgram Pengabdian Kepada Masyarakat diselenggarakan di Universitas Katolik Widya Karya Malang dengan masyarakat sasaran mahasiswa yang merintis usaha kecil secara online untuk peningkatan wawasan keterampilan dan produktivitas ini menggunakan metode pertama memberi motivasi membangun kesadaran dan membuat anggaran operasional dengan materi a).Pembuatan anggaran sederhana menggunakan program MS Excel; b). Menganalisis rencana anggaran dan realisasi anggaran. Tahapan kedua memberi pemahaman mengenai pencatatan keuangan secara sederhana bagi mahasiswa yang merintis usaha dengan materi a).Pencatatan bukti transaksi; b)Alur menyusun laporan keuangan sederhana. Pembelrian pelatihan penyusunan anggaran dan pelaporan keuangan sederhana usaha online dapat meningkatkan pendapatan usaha yang dirintis oleh mahasiswa.Kata Kunci: anggaran, pelaporan keuangan, usaha onlineABSTRACTThe Community Service Program was held at Widya Karya Catholic University in Malang with the target community being students who started small businesses online to increase their knowledge of skills and productivity using the first method to provide motivation to build awareness and create an operational budget with material a). Simple budgeting using the MS program Excel; b). Analyze budget plans and budget realization. The second stage provides an understanding of simple financial records for students who start a business with material a). Recording of transaction evidence; b) The flow of preparing simple financial reports. Buying training on budgeting and simple financial reporting for online businesses can increase the income of businesses initiated by students.1. PENDAHULUANMahasiswa Universitas Katolik Widya Karya Malang (UKWK) terdiri dari berbagai macam latar belakang suku sehingga memiliki keberagaman dalam memilih program studi sesuai minat. Program Studi di UKWK tersebar di empat fakultas dengan 9 program studi yang terdiri dari Manajemen, Akuntansi, Teknologi Pangan, Agribisnis, Teknik Sipil, Teknik Mesin, Hukum, DIII Administrasi Perkantoran, dan DIII Manajemen Informasi. Tidak sedikit mahasiswa yang mencoba untuk merintis usaha perorangan

The dynamics of education and current tasks carried out by teachers seem increasingly difficult if faced individually without involving collaboration, especially in working through scientific writing. Pramsari in the pulpit of the school journal volume 3 of 2016 said that teachers are the spearhead in the world of education, as functional staff should have high integrity to develop and improve the quality of human resources as a whole, both being able to participate in the KKG and experience making scientific papers when taking undergraduate studies . but it is not enough to stop there, but there are some perceptions that teachers are reluctant to be involved in publishing scientific papers due to very large costs, unsupportive school culture, only aimed at increasing credit numbers and limited practical support in preparing PTK reports and scientific articles . This paradigm is absolute that it is necessary to have reinforcement and habituation to educate teachers in the ability to write down problems in the teaching and learning process in schools. This perception made the research team move to create a special agenda for workshops on the identification of scientific writing and writing of paraphratic articles for teachers in SD Utama 2, Tarakan City.

This study aims to analyze the effect of the rupiah exchange rate, inflation, SBI rate, and Return On Assets (ROA) on stock prices of banking sector companies for the 2014-2018 period. The data used in this study is secondary data obtained from published data from Bank Indonesia and the Central Bureau of Statistics which include the rupiah exchange rate, inflation, and SBI rates. Meanwhile, the closing share prices of banking sector companies were obtained from the Indonesia Stock Exchange. The population used is 41 banking sector companies listed on the Indonesia Stock Exchange. The sample selection criteria used a purposive sampling method and obtained a sample of 12 companies. The type of research used in this research is explanatory research which explains the influence of the rupiah exchange rate, inflation and SBI rates on stock prices.
The results of the analysis of the rupiah exchange rate, inflation and the SBI rate have no simultaneous effect on the dependent variable on stock prices. Partially the rupiah exchange rate variable has no effect on banking sector stock prices and inflation has no effect on banking sector stock prices. Meanwhile, the SBI level partially affects the share price of the banking sector. The variable that has the most dominant effect is the SBI level variable.

This research was conducted to determine the magnitude of the influence between motivation. Work, Training and Compensation for Employee Performance. The number of samples in this study were 67 employees at Medirossa Hospital 2 Bekasi. The sampling method used is nonprobability sampling, with the help of statistical software SPSS version 26. The results of the t-test data processing for the work motivation variable (X1) t count 4.554 > 1.998, with a significance value of 0.000 < 0.05 and the Training Variable t count 5,600 > t table 1.998 with a significance value of 0.00 < 0.05 and compensation (X3) t count -2.582 < 1.998 with a significance value of 0.00 < 0.05 then work motivation and training partially have a significant effect while partial compensation has no effect . The results of the f test data processing with an f table value of 35.806 > F table 3.16 and a significance value of 0.00 < 0.05 then Ho is rejected and H4 is accepted, so that work motivation, training and compensation have a simultaneous effect on employee performance.
 

Daun kelor merupakan tanaman lokal yang mengandung zat gizi yang tinggi, berupa sayuran yang multiguna.Hampir semua bagian dari   tanaman  kelor  ini  dapat  dimanfaatkan ,karena mengandung senyawa aktif dan gizi lengkap. Daun kelor juga kaya vitamin A dan C khususnya betakaroten   yang ada pada vitamin A. Namun pemanfaatannya sebagai bahan pangan masih sangat rendah. Agar zat gizi yang terkandung dalam daun kelor dapat dimanfaatkan tubuh, maka perlu diolah menjadi makanan yang digemari oleh masyarakat seperti halnya pembuatan bolu dari daun kelor. Karena itu, tim pengabdian masyarakat melakukan kegiatan pengabdian di Desa Bola dengan melaksanakan pelatihan pembuatan bolu dari daun kelor . Dalam pengabdian kegiatan masyarakat ini, masyarakat Desa Bola di berikan pemahaman tentang kandungan gizi dari daun kelor dan mampu mengaplikasikan kelor dalam kehidupan sehari-hari. Selain itu, masyarakat dilatih dalam pengolahan daun kelor untuk pembuatan bolu. Berdasarkan kegiatan pengabdian masyarakat ini, sebagai tindak lanjut, diharapkan kepada masyarakat untuk ambil bagian dalam melakukan kegiatan pelatihan dalam pembuatan bolu dari daun kelor.

Ilmu pengetahuan adalah sekumpulan informasi yang didapatkan dan segala sesuatu yang diketahui oleh manusia, sedangkan implementasi merupakan suatu bentuk penerapan terhadap sesuatu. Implementasi ilmu pengetahuan mahasiswa diberikan kepada anak-anak yang berdomisili di dusun Loang, Desa Kojagete, Kecamatan Alok Timur, Kabupaten Sikka. Tujuan kegiatan ini adalah untuk meningkatkan konsep dasar ilmu pengetahuan dan membentuk karakter anak-anak dengan cara yang interaktif. Kegiatan pembelajaran yang dilakukan pada anak-anak di dusun Loang mencakup pembelajaran dasar Ilmu Pengetahuan Alam, Ilmu Pengetahuan Sosial, Matematika, dan Pembelajaran Agama. Hasil kegiatan menunjukkan bahwa proses implementasi dan penerapan pembelajaran ilmu pengetahuan dilaksanakan dengan baik, ditandai dengan sikap antusias dan kesiapan anak-anak dalam menerima pembelajaran sesuai dengan karakter budaya masyarakat setempat. Berdasarkan kegiatan ini, sebagai tindak lanjut, diharapkan kegiatan implementasi ilmu pengetahuan mahasiswa dapat terus dilaksanakan sebagai bentuk penerapan hasil pembelajaran yang telah didapatkan oleh mahasiswa selama berada di bangku kuliah.

Di masa pandemi Covid-19, terjadi pembatasan sosial yang menyebabkan keterbatasan lapangan pekerjaan yang berdampak pada ekonomi masyarakat, sehingga pemenuhan sandang dan pangan menjadi terbatas. Dalam pemenuhan kebutuhan pangan, masyarakat dapat mengolah makanan tradisional, salah satunya adalah singkong. Singkong dapat dijadikan makanan pengganti nasi yang kaya akan gizi. Singkong dapat hidup di tanah yang kering dengan iklim tropis. Salah satu daerah penghasil singkong adalah dusun Loang. Pada kenyataannya, singkong dapat diolah lebih dari makanan sederhana, salah satunya olahan Agasi Kakap Nasi. Hal inilah yang mendasari kegiatan Pengabdian kepada masyakarat di dusun Loang, Desa Kojagete, dengan judul Pemanfaatan Bahan Pangan Lokal Untuk Pembuatan Agar-Agar Singkong Kaya Karbohidrat Pengganti Nasi. Tujuan pengabdian kepada masyarakat ini adalah untuk mensosialisasikan kandungan gizi yang ada di dalam singkong, serta melakukan pelatihan pembuatan agar-agar yang berbahan dasar singkong. Hasil dari pengabdian kepada masyarakat ini adalah masyarakat dusun Loang menjadi lebih mengetahui kandungan gizi yang terdapat di dalam singkong, serta cara pembuatan agar-agar berbahan dasar singkong. Sehingga melalui kegiatan PKM ini dengan sosialisasi dan pelatihan pembuatan  agasi kakapa nasi, diharapkan kelak dapat menjadi bekal bagi masyarakat Dusun Loang untuk lebih memanfaatkan singkong sebagai pemenuhan gizi dan peningkatkan taraf ekonomi.