Abstract:This study discusses the design and construction of a corn sheller with a capacity of 80 kg/hour using an internal combustion engine . A corn sheller is a machine that functions to shell corn to separate the corn kernels…
from the corn cobs. In Indonesia, corn is available in abundance in rural areas, especially during the harvest season. In the production process, generally, during the shelling process, many farmers still use the shelling method by hand or using simple tools, which takes quite a long time. The reason people still use the shelling method by hand or using tools is because the price of the machine is too expensive and they are not even aware of the existence of a corn shelling machine. This corn shelling machine with a 5.5 HP internal combustion engine is a tool designed to speed up and simplify the corn shelling process efficiently and produce a fairly large production capacity of 80 kg / hour. To extend the service life of this corn shelling machine, maintenance and cleanliness should be carried out so that the machine can operate optimally without problems. Safety also needs to be considered to avoid unexpected work accidents.
Abstract:Women, especially housewives, hold a number of central functions in the family and are important economic resources. Empowerment of women is very important because it can create conditions, atmosphere, climate, which allows…
ows the potential to develop. The main priority of empowerment is the creation of independence. Self-empowerment efforts have also been realized by groups of housewives who are PKM partners, consisting of three people joined in the "SMA HKBP" and three people from the "SMA HKBP" located in, Dolok Sanggul. The objectives of this PKM activity are: 1) help empower groups of housewives who desire to become entrepreneurs; 2) help PKM partners in creating skills and comfort in community life through entrepreneurship; 3) improve thinking, reading and writing skills or other skills such as internet use. The targets of this program are: 1) the formation of a new business in the field of handicrafts from rope or thread curry (macrame); 2) availability of production support tools to produce creative macramé products; 3) there is an increase in knowledge and skills in producing various types of creative macarame products and are in demand by consumers. The outputs of this program are: Entrepreneurship Module, Basic Financial Accounting Module, and Use of Technology, Information and Communication Module. The implementation method is carried out to achieve the purpose of community service through PKM activities through discussion methods, technical guidance/training, workshops, and mentoring. Through PKM activities, empowering partner groups to become entrepreneurs is expected to help empower groups of housewives who are PKM partners so that they can improve the welfare of families and surrounding communities in a concrete manner .
Abstract:This study aims to analyze the financial performance of PT. Askrindo with a focus on liquidity and solvency ratios. Insurance companies play a crucial role in providing services to address future risks. The performance of…
f these financial companies is evaluated using financial statements consisting of balance sheets and income statements. Liquidity and solvency ratios were chosen as the primary analytical tools in this study. The analysis results indicate that PT. Askrindo has good liquidity performance, where current assets can adequately cover current liabilities. The liquidity ratio during the period 2019 to 2022 showed a positive increase, reaching an average of 297% in 2022. However, there was a decline in the solvency ratio, especially in the debt-to-equity ratio, which decreased from an average of 1.05% in 2019 to 0.78% in 2022. This situation can affect the company's ability to bear high risks, especially due to high premiums. Therefore, PT. Askrindo needs to take steps to increase capital and ensure efficient use of assets to strengthen its overall financial position. In conclusion, although PT. Askrindo has good liquidity performance, so the company needs to increase capital and improve its solvency ratio. This is expected to increase creditor and investor confidence and strengthen the company's ability to face future risks.
Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama…
rutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang.
Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth
Abstract:Kantor Desa Prapat Janji menghadapi berbagai permasalahan dalam pengelolaan administrasi dan tata kelola pemerintahan desa, seperti pencatatan data yang masih dilakukan secara manual, keterlambatan pelayanan administrasi,…
, kesulitan dalam pencarian arsip, serta belum optimalnya pemanfaatan teknologi informasi dalam mendukung pelayanan publik. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas administrasi desa melalui penerapan sistem informasi administrasi desa serta penguatan kapasitas aparatur dalam pengelolaan tata kelola berbasis digital. Metode yang digunakan meliputi observasi, identifikasi kebutuhan, pelatihan, pendampingan, dan evaluasi implementasi sistem. Hasil sementara menunjukkan bahwa penerapan sistem informasi mampu meningkatkan kecepatan pengolahan data administrasi sebesar 75%, mempercepat proses pencarian arsip hingga 80%, serta meningkatkan kompetensi aparatur desa dalam penggunaan teknologi informasi sebesar 85% berdasarkan hasil pre-test dan post-test. Selain itu, tingkat kepuasan perangkat desa terhadap penggunaan sistem mencapai 88%. Implementasi ini diharapkan mampu mewujudkan pelayanan publik yang lebih efektif, efisien, transparan, dan akuntabel di Desa Prapat Janji.
The Prapat Janji Village Office faces several challenges in managing administrative processes and village governance, including manual data recording, delays in administrative services, difficulties in document retrieval, and the suboptimal utilization of information technology to support public services. This community service program aims to improve the effectiveness of village administration through the implementation of a village administrative information system and the strengthening of village officials’ capacity in managing digital-based governance. The methods employed include observation, needs assessment, training, mentoring, and system implementation evaluation. Preliminary results indicate that the implementation of the information system has increased the efficiency of administrative data processing by 75%, accelerated document retrieval processes by up to 80%, and enhanced the information technology competencies of village officials by 85%, based on pre-test and post-test evaluations. Furthermore, the satisfaction level of village staff regarding the use of the system reached 88%. The implementation is expected to promote more effective, efficient, transparent, and accountable public services in Prapat Janji Village.
Abstract:An appropriate leadership communication strategy should be able to increase employee work motivation. With a leadership communication strategy, a leader can motivate his subordinates to be enthusiastic, disciplined, caring,…
ng, and responsible in carrying out their duties and functions. Where resources are not merely objects in achieving organizational goals, but also become subjects/agents of development. Leadership Communication that makes HR as planners, implementers and controllers who always play an active role in achieving organizational goals, and have thoughts, feelings and desires that can influence their attitudes in work. Conversely, the organization where they are sheltered is expected to provide rewards and awards fairly or objectively so that through these rewards ASN can be motivated to improve the quality and quantity of their work. This study aims to describe the form of leadership communication strategies, employee work motivation, and at the same time determine the effect of leadership communication strategies in increasing employee work motivation at the Medan City Cultural Office. The study used a descriptive qualitative approach and type of research through interviews and observations of informants to obtain research data. The results of the study indicate that the leadership communication strategy of the Cultural Office still needs to be improved in the area of clarity and even distribution of organizational messages that should be adjusted to its main duties and functions. Furthermore, it was found that intrinsic motivational factors, such as recognition, were the dominant factor in driving work motivation. Finally, it was found that the leadership communication strategy implemented influenced the increase or decrease in employee work motivation at the Medan City Cultural Service.
Abstract:This study aims to analyze the tourism potential and marketing strategies in Bejijong Village, a village with a rich history and culture from the Majapahit Kingdom era located in Mojokerto Regency, East Java Province. This…
is study explores how village managers conduct managerial and marketing activities to attract tourists and promote local products. The research method involves a SWOT analysis to evaluate the strengths, weaknesses, opportunities, and threats in the Marketing Mix’s 7P approach implemented by the village. The results of the study indicate that Bejijong Village has several significant advantages, including historical heritage such as Brahu Temple, Petilasan Siti Inggil, and Maha Vihara Majapahit, as well as local products such as smoked salted eggs, lemon juice, pukis lumer (melting) bertoping, tahu lontong (compress rice), and Cempaka batik handicrafts and wayang kulit. However, the challenges faced include less than optimal website management, lack of effective digital marketing strategies, and entrance fees that may be insufficient to support maintenance. This study introduces novelty in marketing strategy analysis by integrating the SWOT and Marketing Mix’s 7P approaches to provide in-depth insights into how management and marketing can be improved. These findings are expected to be a reference for other villages in designing more effective marketing strategies and suggesting improvement steps that can increase the attractiveness and sustainability of culture-based tourist destinations. Keywords: Bejijong Village, Tourism Marketing, SWOT Analysis, Marketing Mix 7P.
Abstract:This article exposes the matters of elements of surprise in Jack Douglas’ flash fiction entitled Test Rocket. There is a space station sending a test rocket in which any animal may be sent with it. Meanwhile, the rocket…
t comes back but with bigger postures and with a man in it. Through qualitative method and explorative approach, this paper analyses how the mission to other planet in Douglas’ story contains mysteries as well as subtextual surprises. The surprises could be stated as the mouse that is sent and returns as a man, the man is an alien, or the man is the alien waiting for further attacks by his people. The surprise is not clear but implied since audience is asked to think more about how people in the space station think about the test rocket. In conclusion, Test Rocket contains subtextual elements of surprise in which there are unexpected events after sending the mission to Mars. It can also be known that there will always be unbelievable and unexplainable things happening in space.
Abstract:This article examines how the memoir I’m Glad My Mom Died by Jennette McCurdy portrays the characteristics of frustration and fear in the main character of this memoir. The study aims to understanding the concept of frustration…
ustration and fear that have the mostly negative impact to the everyday life. The researchers use qualitative approach, focusing on the context and some subjective interpretations in detail. The analysis uncovers that Jennette, as the main character of this memoir felt the frustration and fear in her everyday life. The conclusion states that fear and frustration may come to someone that is being expected to do more perfect deeds in general.
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.