This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry. 

One of the training programs that can increase economic income is making Aromatherapy candles, namely by utilizing used cooking oil waste, taking into account that the available resources are easy to obtain and also ingredients that can be used every day. The aim of this community service is to empower young housewives, young men and women and students around residential areas to produce Aromatherapy candle products from used cooking oil and increase community knowledge about how to make Aromatherapy candles using environmentally friendly raw materials. The method of implementing this training is a direct demonstration of aromatherapy candle making techniques using prepared materials and how to make them. The results of the training show the potential for significant social change, both in material (candle production) and non-material (change in mindset) aspects. Changes in participants' mindsets about waste and entrepreneurship reflect a transformative learning process.