At Wartek Putra Bahari and Warmindo Ar Rahman, this training program aims to improve financial reporting management skills. MSME owners will get complete guidance on interesting financial details, ensuring accuracy and consistency with applicable guidelines. The purpose of this service is to provide the knowledge and skills needed by every MSME business actor who is responsible for financial reporting so that financial records remain accurate and transparent. Through a combination of hypothetical learning and thorough preparation, MSME owners will gain an important understanding of the interaction of financial disclosure, empowerment carried out in financial administration at Wartek Putra Bahari and Warmindo Ar Rahman
 
 

The aquaculture sector is one source of food production whose development in Indonesia reached 6,979,750 tonnes or 95.80%. Therefore, it can contribute to the community's nutritional adequacy rate. Fisheries cultivation must be encouraged, because it plays an important role in improving the community's economy. Catfish production in Indonesia reached 1.06 million tons and 19,550 tons in Lampung. Catfish can be cultivated with various types of pools including tarpaulin, concrete, soil, biofloc and bucket pools. The aim of cultivating in buckets is as a form of updating appropriate technology through cultivating in buckets and creating nutritional gardens. The levels of ammonia, nitrite and nitrate in catfish ponds with plants will be lower than in conventional ponds without aquaponics. The experiment was conducted with a Completely Randomized Design (CRD) with four treatments and three replications (P1=1 head/liter, P2=2 head/liter, P3=3 head/liter and P4=4 head/liter). The best absolute weight growth rate was 3.1 grams, absolute length growth rate was 9.1 cm, and survival rate was 81%, accompanied by other water quality parameters such as temperature (26.5 - 28.4oC), pH (6.5- 6.8), DO (3-4 mg/L), TDS (135- 145 ppm).

This research was conducted with the aim of knowing the effect of return on assets, return on equity and earnings per share on stock prices in banking companies listed on the IDX for the 2019-2021 period. The sample used in this research is 10 companies. Sampling was done by purposive sampling method. The method used is a quantitative approach. Data analysis techniques used include: classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. The results showed that the return on assets and return on equity variables partially did not have a significant effect on stock prices, while earnings per share had a significant effect on stock prices. The results of the study simultaneously (return on assets, return on equity and earnings per share) have a significant effect on stock prices.