Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan Koperasi Karyawan Vale Indonesia selama periode 2020–2022 dengan menggunakan rasio-rasio profitabilitas seperti Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE). Metode deskriptif kuantitatif digunakan dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Menurut hasil penelitian, pada tahun 2020 dan 2021, koperasi masih berada dalam kondisi yang relatif stabil, meskipun capaian NPM dan ROA belum menunjukkan performa optimal. Sementara itu, ROE menunjukkan hasil yang cukup positif sebagai indikator pengembalian modal. Namun, pada tahun 2022, terjadi penurunan signifikan pada seluruh rasio profitabilitas yang bahkan berujung pada nilai negatif, mencerminkan adanya kerugian serta menurunnya efisiensi dalam pengelolaan aset dan modal koperasi. Temuan ini menggarisbawahi pentingnya perbaikan manajemen keuangan, pengendalian pengeluaran, serta peningkatan partisipasi aktif anggota sebagai upaya strategis dalam pemulihan kinerja. Nilai kebaruan dari riset ini terletak pada pemetaan tren penurunan kinerja secara menyeluruh dan penyampaian rekomendasi yang konstruktif bagi pengembangan koperasi, baik dari sisi akademis maupun praktis.

Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana pengambilan keputusan berperan dalam meningkatkan efektivitas sistem pengendalian manajemen (SPM) di dalam organisasi. Dengan pendekatan kualitatif deskriptif dan metode studi pustaka, penelitian ini mengeksplorasi berbagai literatur akademik dan temuan empiris terkini guna memahami hubungan antara keputusan manajerial, struktur pengendalian, serta tantangan-tantangan strategis yang dihadapi organisasi. Hasil kajian menunjukkan bahwa pengambilan keputusan yang berbasis data, partisipatif, dan responsif terhadap konteks lingkungan organisasi, mampu meningkatkan keakuratan, kecepatan, dan relevansi keputusan yang diambil. Hal ini berimplikasi pada efektivitas pelaksanaan strategi dan pencapaian tujuan organisasi. Sistem pengendalian yang fleksibel dan terintegrasi dengan teknologi informasi terbukti mendukung proses pengambilan keputusan secara lebih adaptif, terutama dalam menghadapi dinamika lingkungan bisnis yang kompleks dan berubah cepat. Dengan demikian, penguatan sinergi antara pengambilan keputusan dan sistem pengendalian manajemen menjadi faktor kunci dalam menciptakan organisasi yang tangguh dan berorientasi pada keberlanjutan.

Banners are a simple yet highly effective promotional strategy for MSMEs. With attractive designs and strategic placement, banners can increase business visibility and attract more customers, thus contributing to local economic growth. The installation of banners as a promotional strategy for Micro, Small, and Medium Enterprises (MSMEs) has been proven effective in increasing product visibility and sales. The discussion in this Community Service activity report describes the activities to promote MSMEs that take place in the Sepinggan Baru village. So, to support these activities, visual media is needed that can help optimize the promotion of MSMEs by installing banners. Banners are designed in various sizes that can be attached to MSMEs, so that villagers who have MSMEs can easily place the position of the banners to be installed. KKN students of Sepinggan Baru Village who are banner instructors and help install banners and RT.17 community members are very enthusiastic and grateful for the banners we provide, because it makes it easier for them to promote their businesses. The results of this activity show that the objectives of the activity were carried out well and the residents of RT.17 Village Sepinggan Baru who have MSMEs were very appreciative.

This research aims to identify patterns of social media usage, evaluate the effectiveness of social media campaigns, and explore the role of social media in voter education. This research discusses the influence of social media on public participation in the 2024 elections in Indonesia. Social media has become one of the main tools in political communication, both for candidates, political parties, and voters. This study uses a mixed-methods approach with surveys of 500 respondents from various regions in Indonesia, complemented by content analysis of political campaigns on social media platforms such as Instagram, Facebook, and TikTok. The level of voter participation who are actively engaged in online political discussions is also proven to be higher compared to those who are less active on social media. The issues found in the field include: 1. What are the social media platforms most commonly used by the public in the context of elections? 2. How is social media used to educate voters about political issues, candidates, and the electoral process? 3. What are the main challenges faced in using social media for electoral participation? The research method used is the quantitative method. This method involves the collection of data that can be measured and statistically analyzed. The research results show that social media plays a significant role in increasing political awareness among the public, especially among young voters. However, the research also found that information disseminated through social media is often unverified, which can negatively influence public opinion.

Menganalisis persepsi masyarakat terhadap efektivitas kebijakan program pemerintah di Kelurahan Tugu Utara. Pendekatan kuantitatif digunakan dengan pengumpulan data melalui survei terhadap 110 responden menggunakan metode stratified random sampling. Hasil menunjukkan bahwa transparansi, pelibatan masyarakat, dan distribusi manfaat menjadi faktor penting keberhasilan program. Namun, kendala seperti keterbatasan anggaran, kurangnya partisipasi masyarakat, dan sosialisasi yang tidak merata masih menjadi hambatan. Rekomendasi penelitian mencakup peningkatan sosialisasi melalui media komunikasi yang beragam, peningkatan transparansi alokasi anggaran, serta pemberdayaan masyarakat untuk mendorong partisipasi dalam perencanaan dan implementasi program. Selain itu, implementasi e-government disarankan untuk mempermudah akses informasi dan meningkatkan kinerja program. Kesimpulan menunjukkan bahwa meskipun program pemerintah memiliki potensi besar dalam meningkatkan kesejahteraan masyarakat, upaya perbaikan dalam aspek transparansi, komunikasi, dan partisipasi masyarakat diperlukan agar kebijakan lebih efektif dan inklusif.

This research aims to describe the potential and facilities for tourism development in the Lembang Park Zoo tourist attraction and identify future developments regarding the facilities and potential of tourist attractions. The background of this research is because Lembang Park Zoo is one of the tourist destinations in Bandung that is child-friendly. There are also problems found in the field including 1. how to develop facilities 2. How to maintain potential 3. How to Promote Tourist Attractions in the Current Era of Globalization 4. How to manage food for animals Of course, with the method of observation and direct interviews, regarding the potential and development of facilities at Lembang Park Zoo, to local managers, the results of this study show the Potential and Development of Facilities at Lembang Park Zoo
In addition, this study can recommend that Lembang Park Zoo has very adequate potential and environmental facilities.

Penelitian ini bertujuan untuk menganalisis peran koperasi multipihak dalam meningkatkan ekonomi masyarakat. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan pengumpulan data melalui Indetifikasi Sumber dan Kategorisasi Data. Hasil penelitian menunjukkan bahwa koperasi multipihak berkontribusi signifikan dalam meningkatkan akses anggota terhadap sumber daya, mengembangkan kapasitas melalui pelatihan, menciptakan lapangan kerja, dan memberdayakan ekonomi lokal. Namun, tantangan seperti manajemen yang efektif, pendidikan anggota, dan keterlibatan aktif perlu diatasi untuk mencapai potensi maksimal koperasi. Oleh karena itu, disarankan agar koperasi meningkatkan pelatihan manajemen, memperkuat partisipasi anggota, dan menjalin kerjasama dengan pihak eksternal. Penelitian ini diharapkan dapat memberikan wawasan bagi pengembangan koperasi multipihak sebagai alat untuk meningkatkan kesejahteraan masyarakat secara berkelanjutan.

This study aims to analyze the role of Micro, Small, and Medium Enterprises (UMKM) Mango Lova in enhancing the economic welfare of students at Universitas Bina Sarana Informatika. UMKM Mango Lova, which operates in the culinary sector, has become one of the primary options for students to meet their daily consumption needs while also serving as a source of income. The methodology used in this research is a qualitative approach, with data collected through interviews and surveys with students and the business owner. The results indicate that the presence of UMKM Mango Lova not only contributes to improving students' economies by providing job opportunities but also supports the sustainability of the local economy. Additionally, students involved in this UMKM gain valuable entrepreneurial experience, which can enhance their skills and competitiveness in the future. Overall, UMKM Mango Lova plays an important role in creating an economic ecosystem that supports student development and regional economic growth. This study is expected to provide insights for UMKM managers and educational institutions in developing strategies to support economic growth among students.

Manual jimpitan financial management in RT 03 RW 01 Ngaresrejo Village, Sidoarjo Regency faces problems of inaccurate recording and lack of transparency to residents. The purpose of this community service is to improve the efficiency and transparency of jimpitan financial management through training and implementation of a digital accounting recording system. The method used is the Asset-Based Community Development (ABCD) method and includes several stages such as identifying needs, preparing training materials, implementing workshops, and direct assistance in using the system. The results of this program show that RT administrators can use the digital system well, increasing the accuracy and transparency of financial reports. The main contribution of this program is the application of digital technology in community financial management, which has the potential to be a model for other RTs. This innovation not only simplifies the administrative process but also strengthens community trust in fund management.