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Comparative Analysis of Financial Statements With a Financial Ratio Approach

Angreyani, Andi Dewi
Abstract: The purpose of this study is to analyze the comparison of financial statements of two leading food companies in Indonesia, PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk. This research uses financial statements… from PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk from 2022. The results of the data analysis show that PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk has an excellent liquidity ratio and the ability to settle debts. On the contrary, PT. Siantar Top has a better solvency ratio than PT. Indofood Sukses Makmur, Tbk. Activity ratio of PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk shows that both companies in terms of optimizing their assets, PT. Indofood is not good because the results are below industry standards. In addition, the profitability ratio of PT. Indofood showed better profit achievement performance than PT. Siantar Top, Tbk

Determination Analysis Segmentation, Targeting and Positioning (STP) On The Level Sales at Upnormal Coffee in Palu

Rombe, Elimawaty, Muzakir
Abstract: This study aims to assess and analyze whether the marketing strategy STP (Segmentation, targets, and position) to the level of sales has been implemented by Upnormal Coffee Beach in Palu which has reached more than one year… ear (2021- 2022). This type of research is quantitative descriptive. The population in this study were all employees of Upnormal Coffee while the sample of this research is all employees of Upnormal Coffee as many as 36 employees as respondents using saturation sampling, the sampling technique when all members of the population were used as a sample. The data collection techniques were performed by means of a questionnaire conducted interviews and questionnaires. Based on the results of this study with multiple linear regression analysis, regression equation Y = 8,944+ 0.164 X1 + 0.061 X2 + 0,032 X3 + e. Basedonn statistical analysis data, the indicators in this study is valid and the variables are reliable. In the classical assumption, in said that indicator otherwise normal distribution and correlation Linear in significance between each independent variable and the dependent variable, to the amount of influence Segmentation, Targeting and Positioning are all having a positive direction and not significant in their influence on the level of sales in Upnormal Coffee in the city of Palu 

Digital Transformation and MSME Financial Performance: Systematic Literature Review and Bibliometric Analysis

Fazlur Rahman Rahawarin, Eko Soetjipto, Budi, Wardoyo, Cipto
Abstract: Digital transformation is a hot topic for research. Various technological developments encourage various organizations to carry out digital transformation to achieve organizational goals. This is experienced by SMEs in running… unning their business. Various studies that have been conducted have yielded inconsistent results regarding the adoption of digital transformation for MSMEs. This article discusses the extent to which previous research has explored digital transformation carried out by MSMEs that can have an impact on financial performance. This article uses a systematic literature review and bibliometric analysis to explore previous research related to the digital transformation of MSMEs

The Influence of Psychological Empowerment on Workforce Agility of Office Staff Housing Provision Study Province of West Sulawesi

Rezki Amaliah, Andi Mustika Amin, Tenri S.P. Dipoatmodjo, Agung Widhi Kurniawan, Muh. Ikhwan Maulana Haeruddin
Abstract: This study aims to find out how the effect of psychological empowerment on the workforce agility of the employees of the housing supply work unit in the province of West Sulawesi. This study uses a qualitative descriptive… e approach through data collection by interviews and documentation and analyzed by reducing data, presenting data, and drawing conclusions and verification. The results of this study illustrate that psychological empowerment has an influence on the workforce agility of the employees of the housing supply work unit in the province of West Sulawesi, but it is not significant because there is one indicator of psychological empowerment that is not fulfilled, namely self-determination. On this indicator employees are limited in determining their own way of working because they are bound by contracts and rules that apply in the workplace. The indicators of unfulfilled workforce agility are proactive indicators. While other indicators are met. Based on the results of the research above, it is known that psychological empowerment has an insignificant effect on workforce agility.

SCHOOL-PARENT COMMUNICATION PRACTICES FROM AN ISLAMIC PERSPECTIVE AND THEIR IMPACT ON STUDENT LEARNING OUTCOMES

Muhibbudin Irsyad, Devi Sulaeman, Mia Audina Musyadad, Agus, Asep, Asep Supriatna
Abstract: Education is an ecosystem involving various elements, with the family as its primary foundation. Schools then act as strategic partners, continuing, strengthening, and developing the educational process in a systematic and… nd structured manner. Effective and valuable communication is believed to be able to build sustainable educational synergy. This study aims to analyze school-parent communication practices from an Islamic perspective and their impact on student learning outcomes at Nurul Hidayah Elementary School in Kutawaluya District. The study used a qualitative approach with a case study. Data were collected through observation, in-depth interviews, and documentation studies, then analyzed interactively through the stages of reduction, presentation, and drawing conclusions. The results indicate that communication practices occur formally and informally, are integrated with the values of trust and deliberation, and encourage active parental involvement in home learning support. Dialogic and persuasive communication contributes to improved student discipline, learning readiness, and responsibility. Integrating Islamic values into communication practices strengthens collaborative relationships between schools and families. The implications of this research emphasize the importance of developing an Islamic values-based educational communication model as a strategy to strengthen school-parent partnerships in improving student learning outcomes.

MENINGKATKAN MOTIVASI BELAJAR SISWA MELALUI PENGGUNAAN SMARTBOARD DALAM PEMBELAJARAN PENDIDIKAN PANCASILA DI KELAS V SDN 07 MUDIAK LAWE KECAMATAN SUNGAI PAGU KABUPATEN SOLOK SELATAN

Arum Edwi Jandri, Anggara, Deka, Mulia Nopemberi, Nabila Ramadhani, Nita Ardila, Zahara Putri Yuni, Ade Marlia
Abstract: This study aims to analyze the effectiveness of using a Smartboard in increasing students' enthusiasm for learning in the Pancasila Education subject in grade V of SDN 07 Mudiak Lawe, Sungai Pagu District, South Solok Regency.… gency. From initial observations, it was seen that students' enthusiasm for learning tended to be low, as seen from their inactive attitudes, little interaction, and easily distracted when teachers used less diverse learning methods. To address this, a Smartboard was proposed as an innovative solution. This tool is an interactive whiteboard that uses multimedia and audiovisual technology, so it can combine teaching materials with images, videos, and animations to make learning more interesting and diverse. The method used in this study was the correlation method, namely a quantitative method that studies the relationship between the use of Smartboard interactive features and the level of student enthusiasm for learning. The results showed that the use of Smartboard in learning was proven to be able to increase student enthusiasm for learning. After implementing the Smartboard, students appeared more active and enthusiastic during the learning process, so that their enthusiasm for learning increased and reduced boredom. The implementation of Smartboard involves game-based learning methods such as Duck Race Games and Wordwall, which successfully trigger students' curiosity, focus, and enthusiasm, and encourage them to actively participate in answering questions and interacting in class.

TRANSFORMASI SUMBER DAYA LOKAL MENJADI PRODUK BERNILAI JUAL: WORKSHOP MOTIVASI BERWIRAUSAHA BAGI MAHASISWA

Hi. Posi, Sahrul, Irsad Muhammad, Nasrula Kaiyeli, Suharli Manoma
Abstract: North Halmahera Regency has abundant natural resources, but their utilization is still limited to the sale of raw materials with low economic value. This community service activity aims to foster entrepreneurial motivation… on among Hein Namotemo University students by transforming local resources into high-value products. The method used is Participatory Learning and Action (PLA), which includes the stage of observing local potential, a motivational workshop, and mentoring in developing a simple business model. The results of the activity showed a 90% increase in student understanding in identifying business opportunities based on regional potential. In addition, a student business startup group was formed that was able to design innovative product value propositions. The conclusion of this community service is that the motivational workshop is effective in changing the mindset of students from job seekers to business opportunity creators by leveraging regional comparative advantages.

PROGRAM KEMITRAAN MASYARAKAT (PKM) KLUSTER 2 PETERNAK AYAM RAS PETELUR SKALA USAHA MIKRO DAN USAHA KECIL DI KOTA TOMOHON TENTANG PENERAPAN BIOSEKURITI PADA USAHA PETERNAKAN UNGGAS

Tangkere, Evacuree S., Podung, Albert J., Tangkere, Imelda A., Sompie, Florencia N., Telleng, Malcky M.
Abstract: ABSTRACT The objective of community partnership program cluster 2 (CPP-C2) is to provide micro and small-scale layer chicken farmers in Tomohon city with business management procedures based on “biosecurity”.  Problems faced… blems faced by partners, both farm owners and farm workers: 1) lack of knowledge and understanding of the concept and application of biosecurity  2) lack of sanitation application, which increases the risk of diseases emerging and spreading 3) not yet aware that the use of open house system, unfenced farms and no procedures for entering the farm area, are not in accordance with the principles of biosecurity system. The activity was carried out in stages: survey, socialization on the concept and implementation of the 3-zone biosecurity system, provision of disinfectants and examples of regulation for laying hen farming as well as evaluation. The evaluation results show that during the extension activity, out of 8 participants only 2 were actively asking questions, and it turned out they were the farm owners, while the farm workers were passive.  It was found after the outreach activity, that the farm owners or farm workers who were partners had not been implemented the 3-zone biosecurity system, therefore outreach activities regarding biosecurity on poultry farm still need to be provided again to them, so that the concept and application of biosecurity will be truly understood and they would be willing to do so. However, at least 2 farms have prepared signboards with rules for entering the farm area.  The occurrence of outbreaks and pandemics should be a lesson-learned that biosecurity measures are highly relevant to the saying “it is better to prevent than cure”. If, chicken remain healthy, they produce high-quality and safe products, and so, farmers can minimize health costs and maximize profits, even enabling farms owner to expand their businesses scale.  In conclusion, this activity has not been given a significant impact on partner’s farm management because all partners have not been implemented the 3-zone biosecurity system, and it would be better if, all farm owners as decision makers to participate in this kind of activity, as well as the need for synergy between relevant agencies in the livestock sector in Tomohon city and academics with poultry farming business practitioners in an effort to maintain livestock health, poultry communities and maintain food security.  

PEMANFAATAN PROMOSI DIGITAL SEBAGAI STRATEGI PEMASARAN SERTA PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM “DAPOER MALIKA” DI KELURAHAN KARANG JATI BALIKPAPAN

Sinaga, Ovigeria Subroto, Hanna Dhea CE Siregar, Kristina Natalia, Stevani Chalista, Rizky Novita Sari
Abstract: Micro, Small, and Medium Enterprises (MSMEs) are one of the foundations of the Indonesian economy. Their development is inextricably linked to the evolving trends in sales models. Currently, the use of social media as a… digital marketing method is crucial in assisting MSMEs in expanding their market and increasing sales turnover. STIE MADANI Balikpapan, through community service activities, is attempting to bridge the need for digital marketing methods and financial record-keeping for MSMEs around Balikpapan through Innovation Development (PI) activities with students. The MSME in this time is located in Karang Jati Village, Balikpapan, namely the Dapoer Malika MSME. Dapoer Malika produces several types of snacks. The PI activity helps this MSME market its products through social media and assists in preparing financial records.   Keywords: MSME, Digital Marketing, Social Media, Bookkeeping

SMART RECOVERY: EDUKASI PENANGANAN CEDERA OLAHRAGA RINGAN BERBASIS DIGITAL BAGI GURU DAN SISWA SMP DI KABUPATEN BANYUMAS

Hidayat, Rohman, Febriani, Ayu Rizky, Kuat Leksono, Duaji Rahadyan Nursantiko, Septiana Dwi Rakhmawati
Abstract: Sports-related minor injuries are common occurrences in school-based physical education activities, yet literacy regarding appropriate first aid management remains limited among teachers and students. This community service… ice program aimed to improve knowledge, skills, and preparedness in managing minor sports injuries through a digital-based educational intervention entitled Smart Recovery. The program was implemented among junior high school (SMP) teachers and students in Banyumas Regency, Indonesia, using a participatory and technology-integrated approach. Activities consisted of program socialization, theoretical and practical training on minor injury management based on the RICE principle (Rest, Ice, Compression, Elevation), and the pilot implementation of the Smart Recovery digital application. Program effectiveness was evaluated using pre-test and post-test assessments, practical skill observations, and user feedback questionnaires. The results demonstrated a substantial improvement in participants’ knowledge, with average scores increasing from 62.4 to 88.6, and 95% of participants successfully performing the RICE procedures correctly after training. Furthermore, 92% of users reported that the digital application facilitated their understanding of injury management, while 87% perceived the platform as user-friendly and applicable for physical education learning. The integration of hands-on training and digital learning media proved effective in enhancing sports injury literacy, digital competence, and safety awareness in school settings. These findings indicate that the Smart Recovery program has strong potential as a sustainable and scalable model for promoting sports safety education within junior high schools. Keywords : minor sports injury; RICE method; digital learning; Smart Recovery; physical education