Analysis of Working Capital on Profitability Levels at PT. Gaya Makmur Tractors Makassar, Thesis for the Management Study Program at the Indonesian Educational Institute of Management Science College (STIM-LPI) Makassar. (supervised by Dra. Pra Gemini, M.Si and Fausiah, S.E., M.Si). This research aims to determine how working capital influences the level of profitability at PT. Gaya Makmur Tractors Makassar. The type of research used in this research is quantitative. The data processed is the financial report of PT. Gaya Makmur Tractors Makassar for 2019-2021 which consists of a profit and loss report and balance sheet. The research results of the current ratio are stated to be good because they continue to increase every year 2019-2021 and exceed the internal average standard in 2020 and 2021. On the activity ratio with measurements using the NWC Turnover ratio can be said to be quite good because it exceeds the internal average, although it experienced a decline in 2020 of 368% but rose again to 430% in 2021. The profitability ratio with Return On Investment is said to be not good because it is below the internal average . Return on Equity is said to be not good, although it has increased in 2019 and 2021, this ratio is still below the internal average. Gross Profit Margin is also still said to be not good or not optimal because it experienced ups and downs from 2019-2021, namely 173%, 181%, 175%, although in 2020 it experienced an increase and was above the internal average of 176.3% but in 2021 experienced another decline and was below the internal average. Net Profit Margin is also said to be not good because it is still below the internal average.
 

The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is suspected that PT Tiga Pilar Sejahtera Food Tbk (AISA) overstated the 2017 financial report. The main point of this problem was discovered after the new management at PT Tiga Pilar Sejahtera Food Tbk asked for further investigation into the 2017 financial report. Based on the results of investigations carried out by CNCB journalists, it was found that the engagement period had been since 2004. Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices, it was clear that it had exceeded 5 years. Audit tenure is questioned in this case, how independent an auditor is in completing his duties to carry out an audit of financial statements if the engagement period exceeds the applicable provisions. The independence of an auditor must be emphasized further so that audit quality can be trusted more by stakeholders.
 
 

This study aims to find out how the influence of exports, imports, exchange rates and inflation rates on Indonesia's foreign exchange reserves for the period 2016-2021. The type of research used is descriptive quantitative. Data collection is carried out using secondary data in the form of data on exports, imports, exchange rates, inflation rates and Indonesia's foreign exchange reserves for the period 2016-2021. The analytical method used in this study uses the classical assumption test and the multiple linear analysis method with time series data and processed with the SPSS 22 application. The results of this study indicate that the export variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The import variable partially has no significant effect on Indonesia's foreign exchange reserves. The exchange rate variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The inflation rate variable has no significant effect on Indonesia's foreign exchange reserves. Meanwhile, simultaneously, the variables of exports, imports, exchange rates and inflation rates have a significant effect on Indonesia's foreign exchange reserves.

Although Indonesia occupies the third position as a food-producing country in the world, almost every year it faces repeated problems with production, especially rice food production. As a result, Indonesia has to import rice from other food-producing countries. The purpose of this study is to find out what factors affect rice imports in Indonesia. The method used in this study was multiple linear regression analysis. This study concludes that there is simultaneously a significant influence between Rice Production, Rice Price, Population, and Exchange Rate on Rice Imports in Indonesia. Meanwhile, partially Rice Production and Exchange Rate have an insignificant influence, Rice Price and the Population have a significant influence on Rice Imports in Indonesia.

Cinangka Village is a village in the Cinangka District that has the greatest economic potential in the plantation sector, especially coconut production. The potential yield of coconut plants in Cinangka Village contributes to coconut production so that in 2021 Cinangka District can produce 1113.75 tonnes of coconut crops. The results of this coconut production are distributed to meet consumption needs in the tourism sector. The high consumption of coconut fruit has an impact on the high amount of coconut husk waste produced. The method for implementing these KKM-PkM activities uses participatory counseling methods, where this counseling is carried out by providing verbal and visual counseling. The results of KKM-PkM activities have had a positive impact, namely increasing public knowledge and awareness about the benefits of utilizing coconut husk waste into coconut husk powder (cocopeat) which is used as a planting medium using hydroponic techniques. Apart from that, if the utilization of coconut husk waste management is carried out on a massive scale supported by the use of coconut husk grinding machines, it can directly increase the income of the people of Cinangka Village.

Sektor pariwisata telah menjadi salah satu pendorong utama perkembangan sosial ekonomi di sejumlah negara besar dan daerah khususnya di Kota Surabaya. Bahkan, menurut Prakiraan dari World Tourism Organization (WTO), pariwisata diharapkan menjadi kegiatan ekonomi global pertama tahun 2020 mencapai 1.6miliarwisatawan. Di dunia internasional sektor ini adalah mengikuti  perubahan terus-menerus karena meningkatnya jumlah faktor yang terlibat dalam aktivitas sebagai mesin ekonomi secara persial.Ekowisata mangrove merupakan model pariwisatatradisionalyang sedang mengalami transformasi yang menimbulkan beberapa kenyataan bahwa pariwisata memiliki ciriyakni tanaman yang dapat dibuat sirup, dodol dll. Semua ini telah membuat wajah pariwisata industri  tumbuh dinamis dan kompleksitas dengan tujuan  untuk menjalani adaptasi struktural yang dapat  dinikmati pasar serta menjamin ketetapan aktivitas wisata

Penelitian ini bertujuan untuk merancang dan membuat aplikasi penjualan berbasis Customer Relationship Management (CRM) untuk meningkatkan pertumbuhan profitabilitas jangka panjang pada Imam Motor. Permasalahan yang terjadi pada Imam Motor masih melakukan sistem pemasaran secara manual dengan market yang terbatas pada daerah sekitar serta  belum adanya sistem Customer Relationship Management (CRM) yang berguna untuk mencari pelanggan baru dan mempertahankan pelanggan lama dengan berbasis web. Hasil dari penelitian yang dilakukan pada Imam Motor adalah penerapan aplikasi Customer Relationship Management (CRM) penjualan sparepart motor sehingga dapat mengelola penjualan dan mendapatkan database pelanggan yang lebih banyak yang dapat melakukan pemesanan secara online.

Platform merdeka mengajar adalah suatu aplikasi yang digunakan untuk membantu guru untuk mendapatkan referensi, inspirasi dan pemahaman untuk menerapkan kurikulum merdeka. SDN 015905 Binjai Serbangan Kecamatan air joman adalah salah satu sekolah sasaran yang menjadi fokus utama dalam peningkatan kualitas pendidikan. Isi platform merdeka mengajar antara lain adalah edukasi menjadi penggerak untuk guru dalam mewujudkan pelajar pancasila. Menyediakan referensi bagi guru untuk mengembangkan praktik mengajar sesuai kurikulum merdeka, serta mendorong guru untuk terus berkarya dan menyediakan wadah berbagi paktek yang baik. Tujuan pelaksanaan pengabdian ini merupakan memberikan pengetahuan dan pengenalan mengenai aplikasi platform kampus merdeka sebagai wadah berkarya guru.

Advances in computer technology have helped a lot of human work in various fields of life. The speed and accuracy in tidying up, compiling and processing data makes various heavy jobs lighter.

Background: Adolescents undergo changes where In Indonesia, the incidence of LBW is still relatively high, this is evidenced by the presence of data which shows that the birth rate of babies with normal weight is still below the expected rate. The global prevalence of LBW is 15.5%. A total of around 20 million LBW are born every year and 95.5% of them come from developing countries. The infant mortality rate (IMR) in Indonesia increased in 2012 from 19 per 1,000 live births to 22.23% per 1,000 live births (SUPAS, 2015). Based on the results of the East Java National Socio- Economic Survey (Susenas) 2011–2013, the infant mortality rate (IMR) in East Java in 2013 was 27.23% per 1,000 live births (East Java Province Health Profile, 2014). Purpose: This study aims to determine the factors that influence the incidence of low birth weight babies. Method: This type of research is analytic observational. With the analytical design of the case study study (case study) and using a retrospective approach. The sample used in this study was an accidental sample of all babies born at Bangil Hospital, Pasuruan Regency with birth weight less than 2,500 grams, as many as 34 babies. Result: From the results of research conducted at Bangil Hospital, Pasuruan Regency, the results of the factors that influence the occurrence of low birth weight in Bangil Hospital, Pasuruan Regency, namely, the nutritional factors of pregnant women with a result of 58.8%, Parity of a mother who experiences pregnancy> 4 times tends to experiencing low birth weight with a percentage of 29.4%, followed by maternal age as much as 14.7%. Conclusion: It is expected that pregnant women with high risk factors for pregnancy in the categories of pregnant women <20 years, parity of pregnant women> 4x, and nutritional status (LILA <23.5cm) can reduce the incidence of low birth weight at Bangil Hospital, Pasuruan Regency.