Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitability. (2) The turnover of receivables in the 2020-2021 period had a poor turnover due to the payment of receivables for more than one month, resulting in a decrease in the percentage of profitability even though the turnover of receivables increased. (3) The debt ratio that occurred in 2020 and 2022 was considered good while in 2021 it was considered not good because the percentage was above the industry criteria, this ratio had a significant effect on profitability because a large enough debt would result in an increase in the percentage of profitability.

 
Abstract. The research investigates the principles and ethical codes in business, highlighting their critical role in today's competitive environment. As businesses face increasing pressure to balance financial success with ethical conduct, the study aims to define these concepts, explore their scope, and identify key ethical principles while examining their implementation in Islamic banking. Employing a qualitative methodology, the research analyzes literature and case studies to understand the frameworks guiding ethical business practices. Findings reveal that principles such as honesty, social responsibility, and fairness are essential for fostering trust among stakeholders and enhancing corporate reputation. The implications stress the necessity for businesses to integrate these ethical codes into their operations actively, as doing so not only builds a positive public image but also contributes to long-term sustainability. Furthermore, the study identifies challenges in applying these standards, emphasizing that overcoming such obstacles is vital for creating a fair business ecosystem that benefits all parties involved.

This research discusses the utilization of social media as a marketing strategy to increase brand awareness and competitiveness of MSMEs (Micro, Small and Medium Enterprises), with a case study of HR-TEA in Pangkalpinang. A descriptive qualitative approach was used through interviews, observations, and the implementation of digital marketing strategies, such as Instagram account creation and Google Maps registration, to expand market reach and increase interaction with customers. The results showed that digital marketing strategies involving creative content and social media optimization were able to increase branding, the number of followers, as well as consumer interaction, which overall contributed to the growth of MSMEs (Micro, Small and Medium Enterprises) in the face of market competition.

MSMEs play a key role in the national economy, especially in increasing economic growth and creating new jobs. However, in the digital era, MSMEs face major problems, such as low levels of digital literacy, limited access to the internet, and fierce competition with large companies that have used technology before. This study examines the variables that influence the sustainability of MSMEs amidst digital challenges and finds methods that can be used so that MSMEs can survive and grow. The research method was carried out through surveys and direct interviews with MSME actors at Pasar Pagi Setia Budi, Medan, North Sumatra. The results of the study showed that most MSME actors did not utilize digital platforms for marketing and transactions, which resulted in decreased income. To increase competitiveness, MSMEs need to improve their digital knowledge, adopt online marketing strategies, and optimize the use of e-commerce and social media. Support from the government, financial institutions, and technology companies is also very important. In the increasingly competitive digital era, by implementing the right digitalization strategy, MSMEs can improve operational efficiency, expand market reach, and maintain the sustainability of their business.

Uric acid is the end product of purine metabolism which can cause hyperuricemia if levels increase. Hyperuricemia, if left untreated, can cause joint inflammation, pain, and various other health problems. This study aims to evaluate Halu Oleo University students' understanding of gout and its impact on health. Using a quantitative approach and analytical descriptive design, this research involved 50 randomly selected respondents. Examination of uric acid levels is carried out by taking blood samples using the Nesco Multi Check device. The results showed that 70% of respondents had uric acid levels within normal limits, while 30% experienced hyperuricemia, which indicates a potential risk of developing gout. These findings suggest that unbalanced eating patterns, lack of physical activity, and inadequate fluid intake contribute to increased uric acid levels among college students. This research emphasizes the importance of education about healthy eating patterns and an active lifestyle to prevent health problems related to gout.

This community service aims to provide an understanding of financial literacy and training and guidance related to the use of social media to disseminate their products online to students of Muhammadiyah Wanaraja Garut High School. The problem faced by partners in this programme is the lack of understanding of students of Muhammadiyah Wanaraja Garut High School regarding financial literacy. The method of implementing this activity using the Participatory Action Research (PAR) method is carried out starting from the socialisation stage at the beginning of the service activity, in the form of providing information to partners / communities about community service activities to be carried out, the objectives of the activity, the stages of implementing the activity, and the schedule for implementing the activity based on an agreement between the proposing team and partners, the next stage of training and mentoring and evaluation of activities. The results of the activity showed an increase in the literacy knowledge of students of Muhammadiyah Wanaraja Garut High School (SMA) related to financial literacy before and after training.

Tujuan dari studi ini untuk mengetahui pengaruh Motivasi dan Lingkungan Keluarga terhadap Minat Berwirausaha di Kalangan Mahasiswa Kota Sukabumi. Metodologi: Metode penelitian yang digunakan adalah metode survei dengan menggunakan kuesioner yang disebarkan kepada 100 sampel. Sedangkan teknik pengujian kualitas instrumen meliputi uji validitas dan uji reliabilitas. Sedangkan untuk pengujian hipotesis menggunakan analisis regresi linier berganda, uji t (parsial), dan uji f (simultan). Hasil: Bahwa variabel Motivasi dan Lingkungan Keluarga memiliki pengaruh yang signifikan terhadap Minat Berwirausaha. Dan terdapat pengaruh yang signifikan antara Motivasi dan lingkungan keluarga terhadap Minat Berwirausaha secara simultan.

Pada penelitian ini menganalisis tiga variabel, yaitu variabel ekspektasi kinerja, faktor sosial dan kondisi yang memfasilitasi yang mempengaruhi variabel dependen yaitu pemanfaatan penggunaan E-tiket. Perumusan masalah, tujuan penelitian dan hipotesis pada penelitian ini adalah untuk menganalisis pengaruh yang positif dan signifikan secara individual antara variabel independen yaitu: ekspektasi kinerja, faktor sosial dan kondisi yang memfasilitasi terhadap variabel dependen yaitu pemanfaatan penggunaan E-tiket. Pada penelitian ini obyek yang diambil adalah penumpang bus PO. Haryanto di kudus. Teknik analisis datanya adalah teknik regresi linier berganda. Berdasarkan hasil penelitian dan analisis data dihasilkan persamaan regresi: Y = -0,469 + 0,375 X1 + 0,478 X2 + 0,169 X3 + µ. Hasil  persamaan regresi linier berganda menunjukkan bahwa ada pengaruh yang positif dan signifikan secara parsial antara ekspektasi kinerja terhadap  pemanfaatan penggunaan E-tiket (nilai t hitung sebesar 5,470 > nilai t tabel sebesar 1,986), Hasil  persamaan regresi linier berganda menunjukkan bahwa ada pengaruh yang positif dan signifikan antara faktor sosial terhadap pemanfaatan penggunaan E-tiket  (nilai t hitung = 7,197 > t tabel = 1,986), Hasil  persamaan regresi linier berganda menunjukkan bahwa ada pengaruh yang positif dan signifikan antara kondisi yang memfasilitasi terhadap pemanfaatan penggunaan E-tiket (nilai t hitung = 2,596 > t tabel = 1,986), Koefesien determinasi mendapatkan nilai Adjusted R square sebesar 0,549 dengan demikian 54,9% penumpang bus PO. Haryanto di kudus dijelaskan oleh 3 variabel tersebut, sedangkan sisanya 45,1% seperti harga, kemudahan dan lainnya. merupakan pengaruh variabel lain yang tidak termasuk didalam penelitian ini.
 

This study explores the financial implications of divorce, focusing on spousal support and asset division policies in family law. By analyzing case studies and legal frameworks from different countries, the research examines how equitable asset division and fair spousal support can impact financial security post-divorce. Findings suggest that well-structured financial provisions are essential for supporting financial independence and stability for individuals post-divorce.

Thesis with the title Jowin Peak Tourism Development Strategy to Increase the Number of Tourist Visits in Tulungagung Regency" written by Yasmin Indra Preswari, Moch. Verry Martin A.S, M Islamic Sharia Tourism Study Program, Department of Management and Business, Faculty of Islamic Economics and Business, Sayyid Ali Rahmatullah Tulungagung State Islamic University who was supervised by Dr. Deny Yudiantoro, S.AP., M.M., The research in this thesis is based on the importance of tourism development strategies because the main reason for tourism development in a tourist destination, whether locally, regionally or nationally in a country, is closely related to the economic development of that region or country. The focus of research in writing this thesis is (1) What is the tourism development strategy to increase tourist visits to the Puncak Jowin Tulungagung tourist attraction? (2) What is the strategy for developing human resources to increase tourist visits to the Puncak Jowin Tulungagung tourist attraction? (3) What is the most effective role of media in reaching and influencing the target audience of tourists, especially in the context of digitalization and developments in information technology? This type of research is field research using a descriptive method approach. In collecting data researchers used the method of observation, interviews, and documentation. Researchers double-checked to obtain the data obtained and used triangulation techniques, with the aim of obtaining data validity. After that, analyzing it through data reduction and making conclusionsng the validity of the data uses source triangulation and technical triangulation. Based on the results of data analysis, it can be concluded that the research results show that (1) tourism development strategies to increase tourist visits to the Puncak Jowin Tulungagung tourist attraction are carried out in various ways, including strategies including adding tourist attractions, developing accessibility, developing amenities, developing public facilities. the role of government. (2) human resource development strategy to increase tourist visits to the Puncak Jowin Tulungagung tourist attraction by implementing a capacity building strategy which includes Human Resource (HR) Development, Strengthening organization, Institutional reform (institutional reform) (3) Media strategy that most effective in reaching and influencing the target audience of tourists, by referring to technical and practical means. by implementing promotions on various social media platforms such as Facebook, Instagram, and Tiktok to influence the audience of data tourists to Puncak Jowim tourism.