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:Analysis of Company Bankruptcy Potential at PT. Gowa Makassar Tourism Development TBK. Thesis. Department of Management, Faculty of Economics and Business. Makassar public university. Supervised by Mr. Muhammad Ilham Wardhana…
dhana Haeruddin and Mr. Nurman. This study aims to determine the potential for corporate bankruptcy at PT. Gowa Makassar Tourism Development Tbk Period 2017 to 2021. The type of research used is quantitative descriptive. The population in this study is the financial statements of PT. Gowa Makassar Tourism Development Tbk. The sample of this research is the income statement and balance sheet from the financial statements of PT. Gowa Makassar Tourism Development Tbk. 2017 to 2021. The data collection technique used is Documentation. Data analysis techniques are used to assess, identify, and explain the possibility of bankruptcy. The results of this study indicate the analysis of the level of bankruptcy of the modified Altman Z-score model of PT. Gowa Makassar Tourism Development TBK. the 2017-2021 period is categorized as being in good health or not bankrupt.
Abstract:This study aims to determine the financial performance of PT. Bank Sulselbar from 2015 to 2021 using the CAMEL method, to see if PT. Bank Sulselbar is in a healthy or unhealthy predicate. This type of research is a quantitative…
itative descriptive research. The sample used in this study is the financial statements of PT. Bank Sulselbar for the 2015-2021 period. Data collection used documentation techniques. The data analysis used is the CAMEL analysis set by Bank Indonesia. The results of this study indicate that the health level of PT. Bank Sulselbar for the 2015 to 2021 period is in the healthy predicate. This can be seen from the results of research on the CAMEL aspect for the last 7 years 2015-2021 consecutively for 2015 it was 71.62, in 2016 it was 77.28, in 2017 it was 70.66, in 2018 it was 70.90, in 2018 it was 70.90. In 2019 it was 69.70, in 2020 it was 69.53, and in 2021 it was 69.87. Based on the provisions of Bank Indonesia regarding the criteria for assessing the soundness of a bank, PT. Bank Sulselbar is in the interval 66-<81 with the Healthy Enough predicate for 2015-2021.
Abstract:Pantai Bohay merupakan salah satu destinasi ekowisata yang berada di Desa Binor, Kecamatan Paiton, Kabupaten Probolinggo. Kawasan ini memiliki berbagai potensi ekowisata yang didukung oleh keindahan panorama pantai, keberadaan…
radaan terumbu karang, ekosistem mangrove, wisata kuliner berbasis hasil laut, serta keterlibatan masyarakat lokal dalam pengelolaannya. Di sisi lain, aktivitas ekowisata juga menimbulkan berbagai dampak yang perlu dikaji sebagai dasar pengembangan kawasan secara berkelanjutan. Penelitian ini bertujuan untuk mengidentifikasi potensi dan dampak ekowisata Pantai Bohay, serta menganalisis strategi pengembangannya menggunakan analisis SWOT. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Subjek penelitian terdiri atas pengelola ekowisata Pantai Bohay, masyarakat lokal, dan wisatawan yang dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui observasi, wawancara semi terstruktur, dan studi dokumen. Analisis data menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan, sedangkan strategi pengembangan dianalisis menggunakan SWOT. Hasil penelitian menunjukkan bahwa Pantai Bohay memiliki potensi ekowisata yang meliputi ekowisata bahari berbasis terumbu karang, panorama pantai dan sunset, ekosistem mangrove, serta wisata kuliner hasil laut. Dampak positif yang ditimbulkan meliputi peningkatan pendapatan masyarakat, terbukanya lapangan kerja, meningkatnya partisipasi masyarakat dalam kegiatan konservasi, serta tumbuhnya kesadaran terhadap pelestarian lingkungan. Namun demikian, masih terdapat beberapa kendala, seperti keterbatasan fasilitas tertentu, pengelolaan mangrove yang belum optimal, dan ancaman terhadap ekosistem pesisir. Berdasarkan analisis SWOT, strategi pengembangan diarahkan pada penguatan potensi sumber daya alam dan kelembagaan lokal, peningkatan fasilitas pendukung, pengembangan atraksi ekowisata, serta penguatan upaya konservasi lingkungan.
Bohay Beach is an ecotourism destination located in Binor Village, Paiton District, Probolinggo Regency. The area boasts various ecotourism potentials supported by scenic coastal views, coral reefs, mangrove ecosystems, seafood-based culinary tourism, and local community involvement in its management. However, ecotourism activities also generate impacts that require assessment to inform sustainable area development. This study aims to identify the ecotourism potential and impacts of Bohay Beach and to analyze development strategies using SWOT analysis. This study employs a qualitative approach using a case study design. Research subjects include Bohay Beach ecotourism managers, local community members, and tourists, selected via purposive sampling. Data collection involved observation, semi-structured interviews, and document analysis. Data analysis utilized the Miles and Huberman model—comprising data reduction, data display, and conclusion drawing—while development strategies were analyzed using SWOT. The results indicate that Bohay Beach possesses ecotourism potential including coral reef-based marine ecotourism, coastal scenery and sunsets, mangrove ecosystems, and seafood culinary tourism. Positive impacts include increased community income, job creation, heightened community participation in conservation activities, and growing environmental awareness. Nevertheless, challenges remain, such as limited facilities, suboptimal mangrove management, and threats to the coastal ecosystem. Based on the SWOT analysis, development strategies focus on strengthening natural resource potential and local institutions, upgrading supporting facilities, developing ecotourism attractions, and reinforcing environmental conservation efforts.
Abstract:The development of digital technology presents innovative opportunities in early childhood learning, particularly in stimulating language skills through interactive and meaningful approaches. Fairy tales as an educational…
l medium have narrative power in enriching vocabulary and building children's expressive abilities, especially when combined with Islamic values and multimedia support. This community service activity aims to improve the competence of early childhood education teachers in implementing interactive Islamic storytelling based on multimedia to optimize children's language development in Kutawaluya District. The method used was a participatory approach through the stages of needs assessment, workshops, media creation practice, classroom implementation assistance, and evaluative reflection with the teacher community. The results of the activity showed an increase in teacher capacity in designing and using digital media pedagogically, changes in learning interaction patterns to be more dialogic, and increased verbal participation of children in storytelling activities. In addition, a community of teacher practice was formed that collaboratively developed Islamic storytelling media as a sustainable innovation. The implications of this activity confirm that the integration of technology, Islamic values, and a participatory approach effectively encourages the transformation of early childhood learning practices. This model has the potential to be replicated in similar contexts to strengthen the quality of adaptive and character-building early childhood education.
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
Abstract:Parents, especially mothers, have taught the ability to speak good and correct Indonesian since early childhood. However, many still do not understand affixes in Indonesian vocabulary. In the school environment, Indonesian…
an is a mandatory subject that students must study at every grade level in elementary school. Affixes in a sentence can provide and change the meaning and function of the sentence and the type of sentence itself. Affixes are used and adjusted to the sentences or specific paragraphs used. The purpose of the community service conducted by the KKM 41group students of Universitas Bina Bangsa, is to convey the knowledge they have acquired at the campus. The method used in this service is to educate elementary school students about affixes to improve their Indonesian language skills. The result of this service is that the students have a better understanding of learning affixes and practice directly by taking a test to assess their knowledge, with the test results being excellent.
Abstract:Money politics, referred to as "the mother of corruption," is a major and frequent problem in Indonesia’s direct leadership succession processes. Voter choice is not merely a procedure; the electoral process is an important…
rtant instrument to correct, assess, evaluate, and improve the administration of government. If vote-buying is allowed to continue, its impact can be significant and even harm the state or regions. Candidates who win through vote-buying have the potential to maintain power in an unhealthy manner.
This study aims to analyze the role of the Election Supervisory Agency (Bawaslu) of Tanimbar Islands Regency in efforts to prevent vote-buying during the 2024 Regional Head Election. The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. Findings indicate that Bawaslu implemented various preventive strategies, such as public outreach, vulnerability mapping, and anti–vote-buying patrols. However, several constraints were identified, including limited human resources, difficult and remote geographic conditions, and a local political culture that remains tolerant of vote-buying transactions. This study recommends increasing community participation, utilizing technology in oversight activities, and strengthening cross-institutional collaboration to make efforts to prevent vote-buying more effective.
Abstract:This study aims to analyze the concepts, characteristics, principles, and dimensions of assessment in Arabic language learning, particularly in the four language skills: listening, speaking, reading, and writing. The study…
dy employed a qualitative approach using a library research design that focused on conceptual analysis of various academic literature relevant to language assessment. The data were collected through documentation techniques from books, scientific journal articles, and academic publications related to the evaluation of Arabic language learning. The data were then analyzed using content analysis to identify, classify, and synthesize various concepts related to language assessment practices. The findings reveal that assessment in Arabic language learning should be authentic, contextual, and oriented toward communicative competence, while integrating linguistic elements with language skills. In addition, assessment should be conducted based on the principles of validity, reliability, objectivity, practicality, transparency, fairness, and sustainability. The novelty of this study lies in its comprehensive explanation of the assessment dimensions across the four Arabic language skills, along with their indicators and assessment techniques. These findings provide implications for educators in designing Arabic language assessments that are more systematic, communicative, and relevant to language learning objectives.
Abstract:Lesson Plan (RPP) is an important component in the learning process that functions as a guide for teachers in conducting teaching and learning activities. This study aims to analyze Social Studies (IPS) lesson plans in the…
the 2013 Curriculum and the simplified lesson
plans, as well as to examine the differences, strengths, and weaknesses of both in
supporting the learning process. This research employs a descriptive qualitative approach
using a library research method and comparative analysis. Data were obtained from
official documents, books, and relevant scientific journals. The results show that the 2013
Curriculum lesson plan has complete, detailed, and systematic components, providing
structured guidance for teaching, but it tends to be complex and burdens teachers
administratively. Meanwhile, the simplified lesson plan only consists of three main
components, namely learning objectives, learning activities, and assessment, making it
more flexible, practical, and efficient. In Social Studies learning, the simplified lesson
plan is considered more relevant as it accommodates contextual and student-centered
learning. However, the effectiveness of the simplified lesson plan highly depends on
teachers’ pedagogical competence in designing and implementing learning activities.
Therefore, teachers’ skills and creativity are required to ensure that the simplified lesson
plan can optimally achieve learning objectives.