Abstract:This research purpose to determine the financial performance of PT Indofood Sukses Makmur, Tbk in 2018-2022 period using financial ratio analysis. The basis for assessing and achieving a company is through financial analysis…
ysis so that the company can control its financial condition and create a company framework. In assessing the job prospects of a company in the past and future and assessing the achievements of a company, financial ratio analysis is used which includes liquidity ratios (current ratio), solvency ratios (debt to asset ratio), activity ratios (total asset turnover), profitability ratio (return on equity) and market ratio (earnings per share). This research is descriptive research which is studied quantitatively. The population of the research is all financial reports of PT. Indofood Sukses Makmur, Tbk is listed on the IDX in 2018-2022 period. The sample for this research is the financial position report and comprehensive income statement in 2018-2022 period. Data collection was carried out using documentation techniques. The results of this research found that the overall financial performance of PT. Indofood Sukses Makmur, Tbk in 2018-2022 period based on analysis of liquidity ratios and solvency ratios is in fairly good condition. Meanwhile, profitability ratios and market ratios are in good condition. However, regarding the activity ratio, the condition of PT. Indofood Sukses Makmur, Tbk is still not efficient so it can be said to be not good. This is due to an increase in sales and total assets during the 2018-2022 period. Based on the results of calculations and analysis of financial ratios, it can be concluded that the financial performance of PT. Indofood Sukses Makmur, Tbk in 2018-2022 period experiences growth in various aspects and profitability can increase, making the company profitable.
Abstract:The study aims to analyze the argumentative process contained in the YouTube Channel Doha Debate with the title “Gender Equality (Full Debate) Doha debates presenting three spokespersons by using five principles based on…
on Damer’s theory. The method used in this study is qualitative descriptive. Data has been collected in the analysis by way of presenting, describing, and interpreting data. Research results show that there are twelve data in in this study, such as structural principle (twelve data), relevance (ten data), acceptability (one Data), sufficiency (six data), and rebuttal principle (four data). The researcher found that the structural principle is most dominantly used in the argument because there is a claim from the speaker’s argument to strengthen the speaker’s statement so that it can be accepted by the audience, relevance of reasons that are directly related to the claim, acceptability of the audience's opinion regarding the speakers’ argument, sufficiency provides evidence to strengthen the argument, and rebuttal principle which is the speaker's criticism of the argument presented by the opponent. Therefore, this concluded that the most consistent during the debate was Randa saying that quotas can help gender equality while Christina said that quotas cannot work and only harm because there is no evidence that gender quotas can help equality.
Abstract:A cooling machine or commonly called an Air Conditioner (AC) is a system of auxiliary machines that can create cool temperatures in certain rooms so that workers on ships feel comfortable. Cooling machines are used to regulate…
gulate and manage air quality which are includes air circulation, air conditioning, air hygiene standards and air purification. There are several main components in the cooling machine, namely the Compressor, Condenser, Expansion Valve, Evaporator. Each of these important components has different functions and ways of operating, but are connected to each other so that the cooling machine can function. The purpose of the author making this final project is to determine the performance of the cooling system, factors that reduce the performance of the cooling machine, as well as repair and maintenance efforts so that the cooling machine can return to normal operation. This research was conducted on the MV. Vancouver by using a qualitative approach. The author conducted direct observations as well as in-depth interviews and documentation studies when conducting research. The results of the author's research found that the main factor causing the decline in the performance of the cooling machine was the appearance of sparks on the evaporator and coil pipe caused by interference with the filter dryer so that it inhibits heat absorption and the evaporator cannot evaporate the refrigerant optimally. The impact caused by the less than optimal operation of the cooling machine in the Engine Room Workshop MV. Vancouver was an unstable room temperature making the crew feel uncomfortable while working or resting.
Abstract:Upah merupakan hak dasar pekerja yang wajib dilindungi, baik dalam perspektif hukum positif maupun hukum Islam. Penelitian ini bertujuan mengkaji konsep ijarah bi al-’amal dalam hukum Islam sebagai landasan filosofis perlindungan…
erlindungan upah pekerja, serta membandingkannya dengan pengaturan pengupahan dalam Undang-Undang Ketenagakerjaan di Indonesia. Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan (statute approach), pendekatan konseptual, dan pendekatan perbandingan hukum (comparative approach). Bahan hukum diperoleh melalui studi kepustakaan atas Al-Qur’an, hadis, kitab-kitab fikih muamalah, peraturan perundang-undangan, serta jurnal hukum mutakhir, yang selanjutnya dianalisis secara deskriptif-kualitatif. Hasil penelitian menunjukkan bahwa konsep ijarah bi al-’amal menempatkan upah sebagai hak yang harus dipenuhi secara adil, proporsional, dan tepat waktu, sebagaimana ditegaskan dalam Al-Qur’an Surah At-Talaq ayat 6, Surah Al-Qashash ayat 26-27, dan hadis riwayat Ibnu Majah. Prinsip tersebut memiliki keselarasan nilai dengan semangat Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan sebagaimana diubah dengan Undang-Undang Nomor 6 Tahun 2023 tentang Cipta Kerja serta Peraturan Pemerintah Nomor 36 Tahun 2021 tentang Pengupahan, meskipun keduanya berbeda pada aspek sumber otoritas, mekanisme penetapan upah minimum, dan bentuk sanksi. Penelitian ini merekomendasikan agar nilai-nilai ijarah bi al-’amal, khususnya prinsip maqashid syariah, diintegrasikan sebagai basis etik dalam pembaruan kebijakan pengupahan nasional, terutama untuk melindungi pekerja pada sektor informal dan ekonomi gig yang belum sepenuhnya terjangkau oleh regulasi ketenagakerjaan formal.
Wages are a fundamental right of workers that must be protected, both from the perspective of positive law and Islamic law. This study aims to examine the concept of ijarah bi al-’amal in Islamic law as a philosophical foundation for wage protection, and to compare it with wage regulations under Indonesia’s Manpower Law. The results show that ijarah bi al-’amal positions wages as a right that must be fulfilled fairly, proportionally, and in a timely manner, as affirmed in the Quran Surah At-Talaq verse 6, Surah Al-Qashash verses 26-27, and the hadith narrated by Ibn Majah. This study employs a normative legal method with statutory, conceptual, and comparative approaches, examining legal materials from the Quran, hadith, classical fiqh literature, statutory regulations, and recent legal journals. The findings reveal that the principles of ijarah bi al-’amal align with the spirit of Law Number 13 of 2003 on Manpower as amended by Law Number 6 of 2023 on Job Creation and Government Regulation Number 36 of 2021 on Wages, although they differ in terms of the source of authority, minimum wage determination mechanisms, and forms of sanctions. This study recommends integrating the values of ijarah bi al-’amal, particularly maqashid syariah principles, as an ethical basis for reforming national wage policy, especially to protect informal and gig-economy workers not yet fully covered by formal labor regulations.
Abstract:Abstract: Kedai Budi Sparepart is a shop that sells motorcycle spare parts. Kedai Budi Sparepart is located on Tanjungbalai Air Joman Street, Air Joman District, Asahan Regency. Kedai Budi Sparepart faces a problem if the…
e supplier still enters the goods manually and records them in the ledger. This can cause errors. Errors in entry, calculation, and recording are common problems in manual bookkeeping. It can lead to inaccurate inventory information, which can affect customer satisfaction and operational efficiency. SCM is a set of applied and integrated methods for suppliers, stores, and other storage areas. This is done effectively and efficiently due to the complex business processes and the many parties involved. This system will be built using the PHP programming language and MySQL database. the researc method used is qualitative research. The results of this study found that the use of a web-based supply chain management system can help overcome the slow response of suppliers to Kedai Budi's spare parts if they are out of stock or in minimal stock conditions. Furthermore, this method can be used to overcome suppliers who do not know the stock of spare parts in real-time, so as not to disrupt the sales process to suppliers.
Keywords: Supply Chain Management; Stock Management; Budi Spareparts Store.
Abstrak: Kedai Budi Sparepart adalah Kedai yang menjual suku cadang sepeda motor. Kedai Budi Sparepart terletak di jalan Tanjungbalai Air Joman, Kecamatan Air Joman, Kabupaten Asahan. Kedai Budi Sparepart menghadapi masalah jika supplier masih memasukkan barang secara manual dan mencatatnya di buku besar. Ini Bisa menyebabkan kesalahan. Kesalahan dalam pemasukan, perhitungan, dan pencatatan adalah masalah umum dalam pembukuan manual. Karena Bisa menyebabkan informasi persediaan yang tidak akurat, yang Bisa memengaruhi kepuasan pelanggan dan efisiensi operasional. SCM adalah sekumpulan metode yang diterapkan dan terintegrasi untuk pemasok, kedai, dan area penyimpanan lainnya. Ini dilakukan secara efektif dan efisien karena proses bisnis yang kompleks dan banyaknya pihak yang terlibat. Sistem ini akan dibangun dengan menggunakan bahasa pemrograman PHP dan database MySQL. Metode penelitian yang digunakan adalah penelitian kualitatif. Adapun hasil penelitian ini menemukan bahwa penggunaan sistem manajemen rantai pasokan berbasis web Bisa membantu mengatasi lambatnya respons supplier terhadap sparepart Kedai Budi jika ada stok yang sudah habis atau dalam kondisi stok minimal. Selanjutnya, metode ini Bisa digunakan untuk mengatasi supplier yang tidak mengetahui stok sparepart secara real-time, sehingga tidak mengganggu proses penjualan kepada supplier
Kata kunci: Supply Chain Management; Manajemen Stok; Kedai Budi Sparepart
Abstract:Abstract: Kisaran city is a city located in Asahan district where most of its residents carry out activities by selling. Kemuning chips business is a production house that sells various types of chips. From the results of…
f interviews conducted by the author with the owner of the yellow chip business, it can be explained that the problems that occur are that this business does not yet have a shop for selling and still uses the manual method of ordering and recording in the ledger, this method is less helpful because errors often occur during ordering data collection. Haven't found a way to get more customers in the yellow chips business. For this reason, a special application for selling kemuning chips is needed that connects customers with business owners, so the researchers apply the Electronic Customer Relationship Management (E-CRM) method to develop a sales and ordering information system using the PHP programming language and MySQL database. The E-CRM method is expected to help and make it easier for business actors to expand promotions, sales and for customers to facilitate the process of choosing the type of chips.
Keywords : chips production, E-CRM, sales
Abstrak Kota kisaran merupakan kota yang terletak di kabupaten asahan dimana sebagian dari penduduk nya melakukan kegiatan dengan berjualan. Usaha keripik kemuning merupakan salah satu rumah produksi yang menjual bermacam jenis keripik. Dari hasil wawancara yang dilakukan penulis dengan pemilik usaha keripik kemuning dapat dijelaskan permasalahan yang terjadi yaitu usaha ini belum memiliki toko untuk tempat berjualan dan masih menggunakan cara manual dalam pemesanan dan pencatatan pada buku besar, cara ini kurang membantu dikarnakan sering terjadi kesalahan pada saat pendataan pemesanan. Belum menemukan cara untuk mendapatkan pelanggan yang lebih banyak pada usaha keripik kemuning. Untuk itu diperlukannya sebuah aplikasi khusus penjualan produk keripik kemuning yang menghubungkan antara pelanggan dengan pemilik usaha, maka peneliti menerapkan metode Elektronik Customer Relationship Management (E-CRM) untuk mengembangkan sistem informasi penjualan dan pemesanan dengan menggunakan bahasa pemprograman PHP dan database MySQL. Metode E-CRM diharapkan dapat membantu dan mempermudah pelaku usaha untuk memperluas promosi, penjualan dan bagi pelanggan untuk memudahkan dalam proses pemilihan jenis keripik.
Kata Kunci : produksi keripik, E-CRM, penjualan
Abstract:Abstract: Plastic waste and plastic bottles are also waste that have a very long dissolving period or break down period. Like a cafe or a place to eat on Merbo Bagan Asahan village Tanjung Balai sub-district Asahan district…
ict which has about 5 cafes and does not include street vendors. The Asahan area has a population of 118,750 people, assuming the waste product ranges from 356,250 l/day, and the amount of waste is 160m3/day. Based on the above problem conditions, making a garbage robot can increase the interest of cafe visitors to dispose of garbage in its place, by utilizing a type of qualitative research method and the results of research testing on the electronics module in the design of a garbage robot found that the interface system between Android and the robot utilizes a 5VDC voltage, with pins RX-TX and TX-RX, as well as all outputs in the form of SG90 servo using 5VDC supply and IC L298 mini supplied with 7.4 VDC voltage. So that one of the advantages of the garbage robot design is that it is able to operate both remotely and in a stopped condition.
Keywords: Garbage Robot; Android Control System; Controller Based.
Abstrak: Sampah plastik dan botol plastik juga merupakan sampah yang memiliki masa larut atau masa terurai yang sangat lama. Seperti cafe atau tempat makan yang berada di jalan Merbo Desa Bagan Asahan Kecamatan Tanjung Balai Kabupaten Asahan yang memiliki sekitar 5 cafe dan tidak termasuk pedagang kaki lima. Untuk wilayah Asahan memiliki jumlah penduduk 118.750 jiwa, dengn asumsi produk sampah berkisar 356.250 l/hr, dan jumlah sampah 160m3/hr. Berdasarkan kondisi masalah diatas pembuatan robot sampah bisa menambah minat para pengunjung cafe untk membuang sampah pada tempatnya, dengan memanfaatkan jenis metode penelitian kualitatif dan hasil pengujian penelitian pada modul elektronika pada perancangan robot sampah mendapati bahwa sistem interface antara android dengan robot memanfaatkan tegangan 5VDC, dengan pin RX-TX dan TX-RX, serta seluruh output berupa servo SG90 menggunakan supply 5VDC dan IC l298 mini disupply tegangan 7.4 VDC. Sehingga salah satu kelebihan dari rancangan robot sampah yaitu mampu beroperasi baik dikendalikan jarak jauh ataupun dalam kondisi berhenti.
Kata kunci : Robot Sampah;System Kendali Android;Berbasis Controller.
Abstract:Abstract: The purpose of this service program (PKM) that we have held in Taman Sari Hijau Housing aims to study the extent of the ability or competence of elementary school children in English in the housing. With a quota…
a of 30 students, we came to the conclusion that most of the students, apart from the lack of access to English content, we also found a lack of interest in English, so the PKM that we conducted was not only about studying partner problems, but also introducing them to English and teaching with more effective methods, and the results showed that children do need a more "fun" approach than memorizing standard vocabulary, so they can use the vocabulary they have learned with more confidence.
Keywords: community service; english language proficiency; interest in learning; fun learning methods
Abstrak: Program pengadian kepada masyarakat (PKM) yang diselenggarakan di Perumahan Taman Sari Hijau berdasarkan pada kebutuhan dan peningkatan kemauan belajar dan juga minat dalam meningkatkan kemampuan Bahasa Inggris di lingkungan tersebut. Terdapat 30 anak-anak pada jenjang Sekolah Dasar yang menjadi peserta kegiatan ini. Berdasarkan hasil obeservasi awal ditemukan bahwa masih kurangnya akses terhadap konten pembelajaran berbahasa Inggris dan juga masih kurangnya minat anak-anak untuk belajar Bahasa Inggris. Dalam pelaksanaannya, kegiatan PKM ini dilaksanakan dengan mempelajari permasalahan mitra dan kemudian memperkenalkan dan mengimplemnetasikan pembelajaran Bahasa Inggris dengan metode yang lebih efektif. Metode yang digunakan adalah Total Physical Response (TPR) yang diterapkan melalui tahapan kegiatan yang terstruktur, dimulai dari pengenalan kosakata sederhana, demonstrasi gerakan oleh pengajar, hingga praktik langsung oleh siswa melalui permainan edukatif (games). Hasil dari kegiatan ini menunjukkan bahwa anak-anak memang membutuhkan pendekatan yang lebih “menyenangkan” dari pada penghafalan kosakata yang baku, sehingga mereka dapat menggunakan kosakata yang telah mereka pelajari dengan lebih percaya diri.
Kata kunci: pengabdian kepada Masyarakat (PKM); kemampuan bahasa inggris; minat belajar; metode pembelajaran menyenangkan
Abstract:Abstract: Bullying in Malaysian secondary schools is a serious issue with the prevalence of cases continuing to increase and adversely affecting the mental health of adolescents. At SAM Tengku Ampuan Jemaah Selangor, Malaysia…
aysia it was found that more than 30% of stu-dents still consider bullying to be a normal social dynamic. This service aims to raise awareness of the dangers of bullying, equip school residents with social-emotional skills, and create a safe and inclusive school environment. The method used in the PkM-International Partnership uses a holistic approach that combines anti-bullying education and psychosocial reinforcement for four days for 219 students. The implementation strategy includes interactive workshops, case discussions, role-play simulations, and educational poster creation. The results of the service showed a significant increase in participants' understanding with an increase in the average score from 2.99 to 3.74 (25.10%). The real impact of this activity is the strengthening of anti-bullying literacy and the formation of a more responsive internal school mechanism to build a school cul-ture that is free of violence and compassion.
Keywords: bullying; awareness; school environment; holistic approach; students
Abstrak: Perundungan di sekolah menengah Malaysia merupakan isu serius dengan prevalensi kasus yang terus meningkat dan berdampak buruk pada kesehatan mental remaja. Di SAM Tengku Ampuan Jemaah Selangor, Malaysia ditemukan bahwa lebih dari 30% siswa masih menganggap perundungan sebagai dinamika sosial yang wajar. Pengabdian ini bertujuan untuk meningkatkan kesadaran akan bahaya perundungan, membekali warga sekolah dengan keterampilan sosial-emosional, serta menciptakan lingkungan sekolah yang aman dan inklusif. Metode yang digunakan dalam PkM-Kemitraan Internasional ini menggunakan pendekatan holistik yang memadukan edukasi anti-bullying dan penguatan psikososial selama empat hari terhadap 219 peserta didik. Strategi pelaksanaan mencakup workshop interaktif, diskusi kasus, simulasi role-play, dan pembuatan poster edukasi. Hasil pengabdian menunjukkan peningkatan signifikan pemahaman peserta dengan kenaikan skor rata-rata dari 2,99 menjadi 3,74 (25,10%). Dampak nyata dari kegiatan ini adalah penguatan literasi anti-bullying serta terbentuknya mekanisme internal sekolah yang lebih responsif guna membangun budaya sekolah yang bebas kekerasan dan penuh kasih sayang.
Kata kunci: bullying; kesadaran; lingkungan sekolah; pendekatan holistik; peserta didik
Abstract:Abstract: Ecoprinting is an environmentally friendly fabric dyeing technique that utilizes natural pigments from plants. However, the use of this technique as an environmentally-based learning medium in schools is still…
limited, particularly in optimizing the potential of local plants available around students. This community service activity aims to implement the ecoprint pounding technique with students at Alam Leuser Middle School. The approach used included counseling, simulation, training, and evaluation. The counseling provided basic knowledge of the ecoprint method. The results showed that participants successfully implemented the pounding technique using local leaves and plants. The resulting ecoprints have the potential to become superior products. Local plants that produce the sharpest patterns include Centrosema pubescens, Carica papaya leaves, Ricinus communis L., Cosmos sulphureus, and Pinus. However, further training and intensive mentoring are still needed to improve product quality. This activity is expected to increase students' creativity in using environmental resources as learning tools. This activity introduces simple and easily marketable creative economic ideas. In addition, this activity raises students' awareness of the use of natural materials in textile arts, thereby supporting environmental conservation.
Keywords: ecoprint; leaf footprint; environment; learning media; pounding technique
Abstrak: Ecoprint merupakan teknik pewarnaan kain ramah lingkungan yang memanfaatkan pigmen alami dari tumbuhan. Namun, pemanfaatan teknik ini sebagai media pembelajaran berbasis lingkungan di sekolah masih terbatas, khususnya dalam mengoptimalkan potensi tumbuhan lokal yang tersedia di sekitar peserta didik. Kegiatan pengabdian masyarakat ini bertujuan untuk menerapkan teknik menumbuk ecoprint dengan siswa di SMP Alam Leuser. Pendekatan yang digunakan meliputi penyuluhan, simulasi, pelatihan, dan evaluasi. Penyuluhan memberikan pengetahuan dasar tentang metode ecoprint. Hasilnya menunjukkan bahwa peserta berhasil melakukan teknik menumbuk menggunakan daun dan tumbuhan lokal. Ecoprint yang dihasilkan berpotensi menjadi produk unggulan. Tumbuhan lokal yang menghasilkan pola paling tajam antara lain Centrosema pubescens, daun Carica papaya, Ricinus communis L, Cosmos sulphureus dan Pinus. Namun, pelatihan lebih lanjut dan pendampingan intensif masih diperlukan untuk meningkatkan kualitas produk. Kegiatan ini diharapkan dapat meningkatkan kreativitas siswa dalam menggunakan sumber daya lingkungan sebagai alat pembelajaran. Kegiatan ini memperkenalkan ide-ide ekonomi kreatif yang sederhana dan mudah dipasarkan. Selain itu, kegiatan ini meningkatkan kesadaran siswa tentang penggunaan bahan alami dalam seni tekstil, sehingga mendukung konservasi lingkungan.
Kata kunci: ecoprint; jejak daun; lingkungan; media pembelajaran; tehnik pounding