Abstract:Appraisal of a company's performance can be seen both through financial and non-financial aspects. This study specifically measures financial performance by focusing on DuPont System analysis. The DuPont system divides performance…
erformance into three components, namely net profit margin, rate of return on assets, and rate of return on equity/capital. However, in this study, only two components of the DuPont System were used, namely return on assets and net profit margin. This type of research is quantitative research with a descriptive approach. The data analyzed comes from the financial reports at PT. State Savings Bank (PERSERO) Tbk specifically in the statement of financial position and annual comprehensive income statement ending December 31 2019 to December 31 2021. The results of the study show that Bank BTN has low financial performance. Judging from the total ROA generated each year, it cannot reach the standard set by Bank Indonesia. Even though it has a low ROA value, Bank BTN is able to increase ROA from year to year.
Abstract:This study aims to determine the effect of working capital turnover (WCTO) on the level of profitability (ROA) at PT Semen Indonesia (Persero) Tbk. The population in this study is all financial report data of PT. Semen Indonesia…
ndonesia (Persero) Tbk for the 2013-2020 period, while the samples in this study are statements of financial position and profit/loss statements. The documentation technique is the data collection technique used. The data collected was analyzed using financial ratios, simple regression analysis, correlation coefficients and t-test with the SPSS (Statistic Product and Service Solution) 24 For Windows program.
The findings in this study show that working capital turnover (WCTO) and profitability (ROA) have increased quarterly every year as measured by financial ratios. The results of the t-test show that the working capital turnover variable (WCTO) has a positive and significant influence on the level of profitability. The hypothesis in this study is accepted.
Abstract:This study aims to test whether the variables Liquidity (CR), Solvency (DAR), and Profitability (ROA) have an influence on Profit Changes at PT. Indofood Sukses Makmur Tbk. The population in this study is all financial report…
eport data of PT. Indofood Sukses Makmur Tbk for the 2014-2021 period in each quarter, while the samples in this study are statements of financial position and profit/loss reports. The documentation technique is the data collection technique used. The collected data were analyzed using financial ratios which were then entered into the multiple linear regression equation. Based on the results of this analysis, it can be seen that partially the current ratio and debt to assets ratio do not have a significant effect on changes in earnings. These results are inconsistent with (H1) and (H2) which say the current ratio and debt to asset ratio partially have an influence on changes in earnings. It is also known that partially the return on assets has a significant effect on changes in earnings. These results are in accordance with (H3) which says return on assets has an influence on changes in earnings. From the results of this analysis it can also be seen that simultaneously the current ratio, debt to assets ratio, and return on assets do not have a significant effect on changes in earnings. This result is inconsistent with (H4) which states that the current ratio, debt to asset ratio, and return on assets simultaneously have an influence on changes in earnings.
Abstract:Dinas Perhubungan Provinsi Jambi masih menghadapi kendala dalam pengelolaan surat masuk, surat keluar, dan disposisi yang dilakukan secara konvensional sehingga kurang efisien dan berisiko menimbulkan penumpukan dokumen.…
Penelitian ini bertujuan merancang Sistem Informasi Persuratan berbasis website untuk meningkatkan efektivitas pengelolaan administrasi. Sistem dikembangkan menggunakan metode Prototype dengan pemodelan Use Case Diagram dan Activity Diagram. Hasil penelitian menunjukkan bahwa sistem mampu mempermudah pengelolaan surat, disposisi digital, pengarsipan dokumen, serta penyampaian informasi secara lebih cepat dan terintegrasi.
The Jambi Provincial Transportation Agency still faces challenges in managing incoming mail, outgoing mail, and dispositions through conventional processes, resulting in inefficiency and document accumulation risks. This study aims to design a web-based Correspondence Information System to improve administrative management effectiveness. The system was developed using the Prototype method and modeled with Use Case Diagrams and Activity Diagrams. The results show that the system facilitates correspondence management, digital disposition, document archiving, and information delivery in a faster and more integrated manner.
Abstract:Cocoa is a strategic commodity in Southeast Aceh Regency, but farmer productivity and income remain low due to limited implementation of Good Agricultural Practices (GAP) and poor access to price information. This community…
ity service activity aims to improve farmers' capacity through an integrated approach that combines improving cocoa cultivation knowledge, strengthening the implementation of GAP, and utilizing real-time cocoa price information applications. The activity was carried out in December 2025 through stages of socialization, technical training, field demonstrations, introduction to price applications, as well as mentoring and evaluation. The results of the activity showed an increase in farmers' knowledge levels from low to medium to high, especially in terms of price information. Initial improvements in GAP adoption were reflected in pruning, fertilization, garden sanitation, pest control, and harvesting and post-harvesting practices that were more in line with standards. Access to price information shifted from dependence on middlemen to the use of applications and market comparisons, which increased farmers' independence in determining the time of sale. The price range difference between farmers and market references confirms that limited information weakens farmers' bargaining position. Overall, the integrated approach has proven relevant in improving farming efficiency and strengthening the basis for increasing cocoa farmers' income, although the sustainability of the impact requires continued assistance and strengthening of farmer institutions.
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.
Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:Ada dua macam keterampilan berbahasa yang harus dikuasai siswa sejak mengenal dunia pendidikan, yaitu: keterampilan menulis dan membaca. Dengan menguasai dua keterampilan itu, maka akan terjadi kemampuan awal dalam menguasai…
asai ketrampilan yang lain. Penguasaan keterampilan menulis dan membaca merupakan hal yang mendasari penemuan metode Cooperative Integrated Reading and Composition. Pengembangan CIRC dihasilkan dari sebuah analisis masalah-masalah tradisional dalam pengajaran seperti pelajaran membaca, menulis, seni bahasa dan mengungkap sesuatu dari realita yang ada. Satu fokus utama dari kegiatan-kegiatan CIRC adalah membuat penggunaan waktu lebih efektif. Para siswa bekerja di dalam tim-tim kooperatif yang dikoordinasikan dengan pengajaran kelompok membaca, supaya dapat memenuhi tujuan-tujuan dalam bidang lain seperti pemahaman membaca, kosa kata, pembacaan pesan dan ejaan dalam materi yang sedang dipelajari.
Abstract:Penelitian ini bertujuan untuk menganalisis strategi pemasaran yang diterapkan oleh PT Rajawali Berdikari Indonesia serta merumuskan strategi pemasaran yang sebaiknya diterapkan dalam upaya meningkatkan daya saing perusahaan…
haan jasa outsourcing. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap dokumen perusahaan, company profile, media promosi, website, media sosial, serta materi internal yang berkaitan dengan aktivitas pemasaran. Teknik analisis data dilakukan melalui reduksi data, pengkodean, kategorisasi, interpretasi, serta analisis strategis menggunakan STP, Marketing Mix 7P, SWOT, IFAS, dan EFAS. Hasil penelitian menunjukkan bahwa strategi pemasaran PT Rajawali Berdikari Indonesia diterapkan melalui segmentasi pasar berdasarkan jenis industri, wilayah layanan, kebutuhan tenaga kerja, dan karakter organisasi klien. Target utama perusahaan meliputi sektor financial services, e-commerce, teknologi digital, logistik, serta industri yang membutuhkan pengelolaan sumber daya manusia dalam jumlah besar. Positioning yang dibangun perusahaan menekankan citra sebagai perusahaan outsourcing yang profesional, terpercaya, responsif, patuh regulasi, fleksibel, dan berkualitas. Hasil analisis IFAS menunjukkan total skor strength sebesar 3,75 dan total skor weakness sebesar 1,85. Hasil analisis EFAS menunjukkan total skor opportunity sebesar 3,60 dan total skor threat sebesar 1,60. Berdasarkan koordinat SWOT, perusahaan berada pada Kuadran I, yaitu posisi growth-oriented strategy. Strategi yang direkomendasikan adalah pertumbuhan agresif tetapi terukur melalui penguatan positioning, digital marketing terintegrasi, account-based marketing, referral, networking, testimoni digital, serta diferensiasi layanan berbasis people plus technology.
Abstract:Pelaksanaan kebijakan pemasyarakatan dalam pemenuhan hak pelayanan kesehatan warga binaan dengan HIV/AIDS masih menghadapi persoalan mendasar yang bersifat menyeluruh. Meskipun Undang-Undang Nomor 22 Tahun 2022 tentang Pemasyarakatan…
emasyarakatan secara tegas mengamanatkan bahwa setiap warga binaan berhak mendapatkan pelayanan kesehatan yang setara dengan standar nasional, realitas di lapangan menunjukkan bahwa keterbatasan tenaga medis, lemahnya sosialisasi regulasi kepada pelaksana di level operasional, prosedur birokrasi yang belum sepenuhnya disesuaikan dengan regulasi terbaru, serta melemahnya jejaring pendampingan dari lembaga swadaya masyarakat menjadi hambatan nyata dalam pelaksanaannya. Penelitian ini bertujuan menganalisis implementasi kebijakan pemasyarakatan dalam pemenuhan hak pelayanan kesehatan warga binaan dengan HIV/AIDS di Lapas Narkotika Kelas IIA Jakarta menggunakan model implementasi kebijakan George C. Edwards III. Metode yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi lapangan, dan studi dokumentasi terhadap 13 informan. Hasil penelitian menunjukkan bahwa implementasi telah berjalan, namun belum optimal, dengan dimensi disposisi menjadi kekuatan utama, sementara keterbatasan tenaga medis dan kesenjangan sosialisasi regulasi menjadi hambatan paling kritis. Melalui empat dimensi Edwards III, yaitu komunikasi, sumber daya, disposisi, dan struktur birokrasi, penelitian ini mengidentifikasi celah sekaligus kekuatan dalam pelaksanaan kebijakan agar warga binaan dengan HIV/AIDS dapat memperoleh pelayanan kesehatan yang manusiawi dan bermartabat.
Kata Kunci: Pelayanan Kesehatan, HIV/AIDS, Implementasi Kebijakan, Pemasyarakatan.
The implementation of correctional policy faces ongoing systemic obstacles in fulfilling the health service rights of inmates with HIV/AIDS. Despite Law Number 22 of 2022 on Corrections mandating equivalent health services for inmates, practical challenges persist, including a shortage of medical personnel, inadequate dissemination of regulations, misaligned bureaucratic procedures, and limited support from non-governmental organizations. This study argues that these barriers significantly hinder the realization of humane and dignified health services for inmates with HIV/AIDS. Using George C. Edwards III's policy implementation model, the study examines these issues at the Class IIA Narcotics Correctional Institution in Jakarta. Employing a descriptive qualitative approach, it draws on in-depth interviews, field observations, and document analysis with 13 informants. Findings indicate that while policy implementation is underway, it is not yet fully optimal; disposition emerges as a strength, but medical resource limitations and weak regulatory communication remain significant barriers. Through Edwards III’s four dimensions—communication, resources, disposition, and bureaucratic structure—the study identifies gaps and strengths to guide more effective health service delivery for inmates with HIV/AIDS.
Keywords: Health service, HIV/AIDS, Policy Implementation, Prisoner