With the use of this final study, the corporation hopes to boost earnings by determining the CV Wana Jaya Lestari Palembang sales fall safety limits and break-even point. A business called CV Wana Jaya Lestari Palembang deals in the acquisition, planting, and distribution of different plant species as well as the restoration of protected forests and river basins. In order to design the desired profit for the 2023 period, it is necessary to determine the amount of sales that must be attained, categorize fixed expenses and variable costs, and determine the BEP level for areca nut and rubber seeds in 2021 and 2022. expenses associated with expenses are classified as a consequence. Before studying the Break Event Point, fixed and variable expenses are crucial. The organization has demonstrated its ability to generate sales beyond the minimal sales threshold by utilizing the BEP calculation and analysis approach. This may be demonstrated by looking at the margin of safety, which indicates that there is a good gap between revenues and the breakeven point for the business.

With the opportunity to compete in an open global market, and the existing potential that has not been utilized properly, the competitiveness of global companies becomes very tight. Competition is natural, because competition creates the color and impression of competition in business competitions. With competition, we can also find out how far we can survive in the path we are on. With competitiveness we can also find out things for evaluation. However, we will pin this victory in terms of financial management. Therefore, the aim of this research is to find out how international financial management strategies can increase the competitiveness of global companies. This research uses a qualitative methodology by obtaining data from literature studies using secondary data, which is completed by completing a literature review and concluding the article. The result is that the strategy that can be used and applied in this case during competition is determining the composition of capital because after planning and forecasting are made, the capital structure can be decided, followed by a mixture of debt and equity which is used to finance future profitable investment opportunities, so with this the company Don't be afraid and don't lose in the competition because you already have provisions for the future now

Education is a very important issue for determining the turn of events and indications of people, and for the existence of a country. Understanding the importance of the training section as a key driver for a country's progress, public authorities consistently strive to accomplish changes in the school sector, especially those identified with teaching faculties, financing, frameworks, educational programs, This research aims to describe the Learning policies implemented by MDTA AL Khairat Tembung. However, the researchers here are more focused on discussing the learning carried out by MDTA Al Khairat, the way teachers manage the class, the innovations made so that the class is not boring, and the steps taken by MDTA to make it more advanced and developed. This research uses a qualitative method, descriptive research type. Data was obtained through observation, interviews and documentation techniques with a focus on data on the implementation of learning policies at MDTA Al Khairat. The results of the research are that the implementation of the learning system at the MDTA (Madrasah Diniyah Takmiliyah Awaliyah) education level is very important in ensuring that students receive quality education that suits their needs. In implementing a learning system, several things that need to be considered are curriculum adjustments, use of effective learning methods, use of technology, and involvement of parents and the community.

Introduction: 3-month injection KB (Depo Progestin) is a contraceptive method that can be used effectively and has good working power for mothers. The use of 3-month injectable birth control aims to delay or prevent pregnancy, space pregnancies, and terminate pregnancies. Mother's knowledge plays an important role in choosing birth control; the more knowledge the mother has, the more influential she is in choosing injectable contraceptives. Based on Indonesia's profile data in 2019, there was an increase in contraceptive use in women, namely 50% to 64% in the 1991–2017 period, but in 2019 it decreased to 62.5%. The most dominant contraceptive method used in 2019 was the injection contraceptive method as much as 63.7% (Central Statistics Agency data) and based on health profile data for Central Java province in 2021, there is an increase in the use of injectable birth control among married women aged 15–49 years, namely 57.68%. Objective: This study aims to determine the determinants of mother's knowledge on the accuracy of choosing 3-month injectable birth control (Progestin Depo) in the working area of ??the Pringapus Health Center. Metodes: This research method uses a cross-sectional research method and a purposive sampling approach. The sample used in this study was 92 respondents, and the location of this research was in the working area of the Pringapus Health. Results: Based on data analysis the result is that mothers with good knowledge are 53 (57.7%) respondents, and the accuracy in choosing the answer "Yes" (correct) is 83 (90.2%) of respondents. Then the results obtained have a p-value of 0.002 < 0.05, so it can be concluded that Ho is rejected and Ha is accepted, which means that there is a relationship between the mother's knowledge and the accuracy of choosing 3-month injectable birth control (Progestin Depo) in the working area of the Pringapus Health Center.

The background of the author doing this research is based on the problems that are often found in fruit agricultural products which generally do not last long and have properties that are easily damaged if stored in fresh form, one of which is bananas. Bananas are the most consumed fruit by households. To extend the shelf life of bananas so as to add economic value, bananas can be processed into snack products, namely banana chips. Banana chips are one of the processed bananas that are thinly sliced and then fried. This research was conducted at CV. Sahabat Pangan Klayatan, Bandungrejosari Village, Sukun District, Malang City as one of the home industries that produces banana chips. This study aims to determine the strengths, weaknesses, opportunities, threats and choose one of four strategies, namely thestrategy Aggressive SO (Strengths, Opportunities), ST Diversification strategy (Strengths, Threats), WO Turnaround strategy (Weaknesses, Opportunities), and Defensive strategies. WT (Weaknesses, Threats) to formulate marketing strategies on CV. Sahabat Pangan through SWOT analysis (Strengths, Weaknesses, Opportunities and Threats). The research method uses descriptive data collection techniques through observation, interviews, literature studies and the internet. The data analysis technique used is a qualitative descriptive analysis technique. The results of the calculation of the score on the SWOT analysis diagram are known to be the position of IFAS X (Strengths- Weaknesses) and EFAS Y (Opportunities-Threats), then it is known that the X coordinate point of 0.55 is the IFAS coordinate point and the Y coordinate point of -0.47 is the EFAS coordinate point. Then it is known that the alternative strategy used is thestrategy diversification ST (Strengths, Threats) by utilizing strengths to minimize existing threats. then there is the addition of strategic priorities, namely thestrategy diversification concentric. Thestrategy diversification concentricaims to prioritize what are the main strengths and threats of CV. Sahabat Pangan

Strawberries are a hybrid plant species of the genus Fragaria. This plant is a popular plant that is often well cultivated throughout the world. Fruits have special characteristics, especially in shape, color, texture, taste and aroma. The purpose of this study was to determine the effect of the marketing mix on purchasing decisions for strawberries and to determine the dominant marketing mix influencing purchasing decisions for strawberries in Pandanrejo Village, Bumiaji District, Batu City. The research location is in the Strawberry Barn, Pandanrejo Village, Bumiaji District, Batu City. Determination of the sample in this study using accidental sampling with the Slovin formula, the sample in this study amounted to 60 respondents. The purpose of this study was to determine the effect of the marketing mix on purchasing decisions of strawberries and to determine the dominant marketing mix influencing purchasing decisions of strawberries The results of this study indicate that the independent variable of the marketing mix (X) has a significant effect on the dependent variable on the purchasing decision of strawberries (Y). Product variables (X1), price (X2), promotion (X3), and place (X4) have a partial effect on purchasing decisions for strawberries (Y). The dominant variable influencing the decision to buy strawberries is the place variable (X4). This is because the beta coefficient value of the place variable is greater than the product beta coefficient (X1), price (X2), and promotion (X3)

Hipertensi menjadi masalah di seluruh belahan dunia dan salah satu faktor risiko utama penyakit kardiovaskular. Hipertensi atau tekanan darah tinggi dapat disebabkan oleh beberapa faktor baik faktor yang dapat dirubah maupun tidak dapat dirubah. Penelitian ini bertujuan untuk megetahui jumlah persentase penduduk penderita hipertensi yang mendapatkan pelayanan kesehatan di setiap daerah yang ada di provinsi Nusa Tenggara Barat berdasarkan umur dan jenis kelamin. Metode penelitian ini menggunakan jenis penelitian deskriptif dengan sampel yaitu data penduduk penderita penyakit hipertensi di 10 kabupaten di Provinsi Nusa Tenggara Barat (NTB) tahun 2019-2021 dengan teknik pengambilan sampel yaitu teknik non-probabilitas yang berjenis purposive sampling. Hasil penelitian menunjukkan bahwa dari 119.500 peserta terdiri dari laki-laki dan perempuan, mayoritas peserta berusia diatas 18 tahun. peserta laki-laki berjumlah 135.453 sedangkan jumlah Perempuan 142.889. Hasil penelitian mendapatkan sebaran responden berdasarkan jenis kelamin antara laki–laki (62,09%) dan perempuan (74,79%). Hipertensi pada remaja perlu diwaspadai. Saran, perlu dilakukan upaya pencegahan sejak dini yang berkaitan dengan pola makan dan gaya hidup pada remaja, meliputi: perubahan pola makan, pembatasan penggunaan garam hingga 4-6 gr per hari, makanan yang mengandung soda kue, bumbu penyedap dan pengawet makanan, mengurangi makanan yang mengandung kolesterol tinggi, menghentikan kebiasaan merokok, minum alkohol, dan olahraga teratur.
 

This Community Service Activity (PkM) aims to improve the management system of the Binangun Pagerharjo Village-Owned Enterprise (BUMDes) in Pagerharjo Village, Samigaluh, Kulon Progo as well as an effort to increase Village Original Income (PADes). This activity includes training and mentoring that emphasizes the importance of understanding the needs and challenges faced by BUMDes and the surrounding community, The results of the PkM carried out show that the management of BUMDes Binangun Pagerharjo is still simple but has plans for future improvements. BUMDes can be an example for other BUMdes. In terms of innovation and development, BUMDes can be a source of village income.  The management and strategies offered as a result of PkM are more about BUMDes management, namely operational systems and marketing digitalization, to strengthen the management system for BUMDes Binangun Pagerharjo.

<p>Dewasa ini perkembangan internet semakin pesat dan merambah ke beberapa bidang, tidak terkecuali bidang pendidikan. Media pembelajaran juga ikut berkembang dan memunculkan berbagai media pembealajaran yang interaktif. Aplikasi Classpoint adalah sebuah perangkat lunak yang bisa terintegrasi dengan Microsoft Powerpoint sehingga dapat menciptakan media pembelajaran yang lebih interaktif dan inovatif. Terdapat banyak fitur yang dapat dipergunakan oleh para guru untuk membuat media pengajaran melalui aplikasi ini. Saat ini, guru-guru  di SMK Muhammaadiyah Satu Semarang belum  mahir  menggunakan aplikasi Classpoint,  padahal  aplikasi ini merupakan salah satu media berbasis teknologi yang memiliki keunggulan dalam meningkatkan kemampuan literasi dan numerasi siswa di sekolah. Untuk itu Tim Pengabdian Kepada Masyarakat Universitas IVET berinisiatif memberikan pelatihan Penggunaan aplikasi Classpoint bagi Guru-Guru dan siswa. Peserta pelatihan ini ada terdiri dari 20 peserta yang merupakan guru dan perwakilan murid dari SMK Muhammadiyah Satu Semarang.  Evaluasi dari pelatihan  ini  berdasarkan  atas  pemahaman  peserta  pelatihan  pada  setiap  sesi. Berdasarkan hasil evaluasi, Classpoint  ini sangat bermanfaat bagi para guru dalam mengembangkan media pembelajaran interaktif. Semua indikator dari respon peserta didik terhadap penggunaan aplikasi serta reratanya berkategori baik sekali.</p>

This research is to assess how corporate governance, ownership structure, company attributes, leverage, and accounting conservatism together influence tax avoidance in manufacturing companies listed on the IDX from 2019 to 2021. This research uses quantitative techniques by analyzing financial reports.