The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.

This study aims to determine the application of PSAK 71 to Bank BJB in 2021, as a regional-owned commercial bank with a core capital of Rp. 11.93 trillion and listed as the main board. This study uses qualitative methods, this study uses secondary data in the form of company financial statements for the 2020-2021 period. The conclusion that can be drawn is that the application of PSAK 71 accounting policies has taken effect on January 1, 2020, with the enactment of PSAK 71, bank BJB provides an allowance for impairment losses, although in implementation the percentage or number is different each year. In practice, there is an impairment loss which is reported as a deduction based on the carrying amount of financial assets in a number of groups of loans, then receivables which are recognized in the statement of profit or loss and other comprehensive income within the company

This research was conducted at UD Ratna Jaya Probolinggo which is engaged in the dry noodle food product industry, with the aim of knowing the calculation of the cost of production at UD Ratna Jaya and to analyze the application of the full costing method for the calculation of the cost of goods on UD Ratna Jaya Probolinggo. This type of research uses quantitative descriptive research. Data is collected by documentation, data analysis methods in the form of descriptive analysis. The results showed that UD Ratna Jaya still uses a simple method of calculating the cost of production by summing up production costs consisting of raw material costs, direct labor costs, and supporting costs. The application of the full costing method by detailing all production costs that occur including raw material costs, direct labor costs, and factory overhead costs, can determine the amount of cost of production more accurately.

This study aims to analyze the impact of Profitability, Leverage, Firm Size and Liquidity on Tax Avoidance. In this study, Profitability is proxied by Return on Assets (ROA), Leverage is proxied by Debt Equity Ratio (DER), Firm Size is proxied by Total Assets, and Liquidity is proxied by Current Ratio (CR). The population in this study are automotive and component manufacturing companies. Data collection uses purposive sampling method and based on predetermined criteria, the number of samples obtained is 12 automotive and component manufacturing companies during the 2017-2020 period. The data analysis technique used is multiple linear regression analysis. The results showed that Profitability, Liquidity and Firm Size had no impact on Tax Avoidance, while Leverage has a positive impact on Tax Avoidance.

Tujuan dari penelitian ini adalah untuk mengetahui peran BMT Babussalam sebagai penggerak perekonomian masyarakat desa Kalibening. Metode penelitian yang digunakan adalah kualitatif dengan pemaparan secara deskriptif yaitu mendeskripsikan suatu indikasi, peristiwa dan keadaan yang menjadi fokus peneliti untuk kemudian diuraikan sesuai kaidah yang berlaku. Sumber data dalam penelitian ini menggunakan wawancara dan studi pustaka (Library Research). Hasil penelitian menunjukkan bahwa BMT Babussalam berperan dalam mengembangkan ekonomi masyarakat desa Kalibening sebagai alternatif untuk meningkatkan taraf hidup anggotanya dengan memberikan pembiayaan untuk para pelaku UMKM sehingga usaha kecil di desa Kalibening mampu dikelola dan meningkatkan produktivitas pengusaha mikro.

Rapid technological advancements, coupled with the establishment of e-commerce businesses in Indonesia, resulted in the emergence of a new marketing phenomenon or event, namely online marketing. The primary goal of this research was to ascertain the effect of advertising appeal, celebrity endorser, and online word of mouth on Shopee e-commerce purchase decisions (Shopee e-commerce user case study, Mojokerto, Mayjen Sungkono University).Non-probability sampling and target sampling are two sampling techniques. Mayjen Sungkono Mojokerto, a college student who used Shopee, participated in the study by providing 100 responses. To collect data, Likert surveys were used. Multiple linear model was used to assess the data in this study, as well as a rability test, a validity test a hypotesis test, and a classical hypothesis test. According to the test results, celebrity speakers, advertising attractiveness, and e-WOM all have a statistically significant positive effect on variable purchase decisions. Simultaneous regression analysis (test f) demonstrates that all examined uncorrelated (free) variables have a statistically significant impact on correlated (bound) purchase decisions.

Micro, small and medium enterprises (MSMEs) in the business world are promising businesses, and are businesses that contribute to the Indonesian economy. With the contribution given by MSMEs, it can certainly reduce the burden of government responsibility as a provider of employment for the community. MSMEs are defined as business entities owned by individuals or business entities in accordance with the criteria established by Law No. 20 of 2008. In this study, the MSMEs studied were engaged in marketing with the type of MSME being industrial textiles in Warungasem District. These SMEs apply the Marketing Mix strategy to their marketing. The research method used is a qualitative research method based on the philosophy of postpositivism. After doing the research, the mori cloth SMEs in Warungasem District applied the 7P Marketing Mix, namely (product, price, promotion, place, people, process, physical dividend). In addition, there are advantages and disadvantages of the applied Marketing Mix. However, Marketing Mix has benefits in analyzing finances, etc.

Tujuan penelitian ini adalah menganalisis perbandingan kinerja keuangan sebelum dan saat pandemi covid 19 pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2020. Penelitian ini menggunakan data sekunder bersifat kuantitatif yang diperoleh dari Bursa Efek Indonesia. Metode pengambilan sampel penelitian ini dengan purposive sampling. Teknik analisis data yang digunakan yaitu paired uji t sample tested dan wilcoxon signed rank test. Dari hasil penelitian tidak terdapat perbedaan baik sebelum dan saat pandemi covid 19 pada rasio DAR, DER, ROA, ROE dan PER. Sedangkan Current Ratio terdapat perbedaan yang signifikan baik sebelum dan saat pandemi covid 19.
 
Kata Kunci: Rasio Solvabilitas, Rasio Profitabilitas, Rasio Pasar, Rasio Likuiditas, Kinerja Perusahaan Sebelum dan Saat Pandemi Covid 19, Perusahaan Farmasi.

Dalam bidang pendidikan sistem pembayaran SPP memegang peranan yang penting terutama dipendidikan yang berstatus swasta karena kegiatan belajar mengajar menggunakan biaya tanpa disubsidi oleh pemerintah. SMA Gita Bahari adalah salah satu sekolah swasta yang mengandalkan pembayaran SPP untuk pembiayaan belajar mengajar.
Sekolah SMA Gita Bahari melakukan kegiatan sehari-hari dengan menggunakan sistem manual yaitu seperti kegiatan pembayaran SPP yang dirasa masih menimbulkan berbagai kendala kesulitan dalam pencarian data siswa sudah membayar maupun belum membayar. Solusi tepat untuk mengatasi sistem pembayaran SPP yang lama dengan sistem pembayaran SPP yang baru akan memudahkan dalam menghasilkan informasi yang dibutuhkan.
Dari analisis dan desain yang telah dilakukan SMA Gita Bahari membutuhkan sistem informasi pada pengolahan data pembayaran SPP sehingga dapat memberikan kemudahan dalam penyajian laporan sebagai informasi yang tepat dan akurat bagi pihak yang memerlukannya.
Sistem aplikasi ini dibuat dengan bahasa pemrograman Microsoft Visual Basic dan database yang diolah menggunakan Microsoft Acces. Dengan pemanfaatan teknologi informasi berbasis komputer ini akan sangat membantu dilembaga pendidikan dalam mengelola data yang lebih cepat dan tingkat kesalahan yang sangat minimal.    

Latar belakang : fraktur adalah terputusnya kontinuitas jaringan tulang yang terjadi ketika tulang tidak mampu menahan tekanan berlebih. Salah satu masalah yang muncul pada pasien post operasi fraktur yaitu keterbatasan lingkup gerak sendi. Tujuan : mengetahui pengaruh ROM (Range Of Motion) terhadap fleksibilitas gerak sendi pada pasien post operasi fraktur ekstremitas atas. Metode penelitian : metode penelitian ini mengunakan quasy eksperimen yang bersifat one group pretest and posttest, menggunakan teknik purposive sampling. Hasil uji prasyarat berdistribusi tidak normal sehinga menggunakan uji Wilcoxon Signed. Hasil : rata-rata rentang gerak sendi sebelum dilakukan ROM yaitu 120° dan setelah dilakukan ROM yaitu 65°. Perhitungan uji Wilcoxon Signed menunjukkan hasil z hitung > z tabel 2,690, maka dinyatakan Ha diterima sedangkan Ho ditolak dan diperkuat dengan p 0,007 > 0,005. Kesimpulan
: Ada perbedaan yang signifikan antara rentang gerak sendi sebelum dan
setelah dilakukan ROM.