Pengembangan Usaha dan Ekonomi Masyarakat Melalui BUMDES Munggaran

The presence of Bumdes plays a role in developing the community's business and economy. In the last 6 years the number of Bumdes in Indonesia has continued to increase every year but its development is still diverse. This study aims to find out how the implementation, obstacles and success of the Munggaran Bumdes program in an effort to develop the business and economy of the community in Panumbangan Village. The method used in this research is descriptive qualitative with data collection techniques used are interviews, observations, and documentation studies. The results of the research in the field show that the Munggaran Bumdes has helped the community through capital assistance and business equipment, as well as providing training for both administrators and the community. In its implementation there are several obstacles such as lack of capital, limited knowledge of Bumdes management, lack of community participation. However, the benefits of the Bumdes Program can also be felt, marked by an increase in community income although it is not significant, the growth of group independence, and increasing public awareness related to efforts to improve the welfare of poor families around them

PENGARUH UKURAN KAP, FINANCIAL DISTRESS, AUDIT FEE, PERGANTIAN MANAJEMEN, DAN BACKGROUND KOMITE AUDIT TERHADAP AUDITOR SWITCHING (PADA LAPORAN KEUANGAN PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI TAHUN 2020-2022)

Penelitian ini memiliki tujuan untuk menganalisis pengaruh ukuran KAP, financial distress, audit fee, pergantian manajemen, dan background komite audit terhadap auditor switching. Unit analisis dalam penelitian ini adalah perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia selama tahun 2020-2022. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan tahunan perusahaan periode 2020-2022 yang diperoleh dari laman IDX. Teknik purposive sampling digunakan untuk menyeleksi sampel yang menghasilkan 123 data observasi dari 41 perusahaan sektor infrastruktur, utilitas, dan transportasi pada tahun 2020-2022. Analisis regresi logistik dengan bantuan perangkat lunak SPSS digunakan sebagai metode analisis data dalam penelitian ini. Hasil penelitian ini menunjukkan, secara simultan ukuran KAP, financial distress, audit fee, pergantian manajemen, dan background komite audit tidak berpengaruh terhadap auditor switching. Secara parsial, ukuran KAP, audit fee, pergantian manajemen, dan background komite audit tidak berpengaruh terhadap auditor switching, sedangkan financial distress berpengaruh positif terhadap auditor switching. This study aims to analyze the effect of KAP size, financial distress, audit fees, management changes, and audit committee background on auditor switching. The unit of analysis in this study are infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange during 2020-2022. This study uses secondary data, namely the company's annual financial reports for the 2020-2022 period obtained from the IDX page. A purposive sampling technique was used to select a sample which produced 123 observational data from 41 companies in the infrastructure, utilities and transportation sectors in 2020-2022. Logistic regression analysis with the help of SPSS software is used as a data analysis method in this study. The results of this study indicate that simultaneously KAP size, financial distress, audit fees, management changes, and audit committee background have no effect on auditor switching. Partially, KAP size, audit fees, management changes, and audit committee background have no effect on auditor switching, while financial distress has a positive effect on auditor switching

Peran Badan Usaha Milik Desa (BUMDES) Munggaran dalam mengembangkan usaha dan ekonomi masyarakat : Studi deskriptif di Desa Panumbangan Kecamatan Jampang Tengah Kabupaten Sukabumi

Hadirnya Bumdes berperan dalam mengembangkan usaha dan ekonomi masyarakat. Pada 6 tahun terakhir jumlah Bumdes di Indonesia setiap tahunnya terus meningkat tetapi perkembangannya masih beragam, walaupun begitu, Bumdes Munggaran di Desa Panumbangan telah banyak berkontribusi dalam pengembangan usaha dan ekonomi masyarakat Panumbangan selama 6 tahun berdiri. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi, hambatan dan keberhasilan program Bumdes Munggaran dalam upaya mengembangkan usaha dan ekonomi masyarakat di Desa Panumbangan. Teori yang dipakai dalam penelitian ini adalah teori pendekatan dalam pemberdayaan dari Hutomo (2000) yang menyatakan 5 dimensi pendekatan yaitu: Bantuan Modal Bergulir, Bantuan Pembangunan Prasarana, Bantuan Pendampingan, Penguatan Kelembagaan, Penguatan Kemitraan Usaha. Teori faktor penghambat dari Adamson (2013) yaitu faktor penghambat dari dalam dan faktor penghambat dari luar. Teori indikator keberhasilan pemberdayaan dari Gunawan Sumodiningrat (1999) ialah berkurangnya jumlah penduduk miskin, berkembangnya usaha peningkatan pendapatan, meningkatnya kepedulian masyarakat, meningkatnya kemandirian kelompok, dan meningkatnya kapasitas masyarakat dan pemerataan pendapatan. Metode yang digunakan pada penelitian adalah kualitatif deskriptif dengan teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan studi dokumentasi. Analisis data yang digunakan adalah triangulasi data yaitu reduksi data, kategorisasi, dan pengambilan kesimpulan. Adapun hasil penelitian dilapangan menunjukan bahwa Bumdes Munggaran telah membantu masyarakat melalui bantuan modal dan peralatan usaha, serta mengadakan pelatihan baik bagi pengurus dan masyarakat. Dalam implementasinya ada beberapa kendala seperti kurangnya modal, pengetahuan pengurus Bumdes yang masih terbatas, kurangnya partisipasi masyarakat. Tetapi Program Bumdes juga dapat dirasakan manfaatnya, ditandai dengan meningkatnya pendapatan masyarakat walaupun tidak signifikan, tumbuhnya kemandirian kelompok, dan meningkatnya kepedulian masyarakat terhadap upaya peningkatan kesejahteraan keluarga miski dilingkungannya

ANALISIS PERILAKU BIAYA PADA PERCETAKAN TOTAL PRINT PEKANBARU

ABSTRACT This research discusses the semi - variable costs that become fixed costs and variable costs, which with these costs separation will make it easier for management to get the estimated costs incurred to increase production and will make it easier for management to make reports, and by reporting accurate information, the management can make the right decision for the benefit of the company. In this semi-variable costs separation in Total Print Printing, we use the high-low method, scattergraph method and least square method. Semi-variable cost data obtained in Total Print Printing are electricity cost and internet and telephone cost in February 2019, March 2019, and April 2019.This research shows how cost behaviour analysis, understanding of cost characteristics becomes very important. All costs need to be spent first into a fixed and variable part in order to get an appropriate cost estimate

Podcast Functionality in the Digital Age as an Information Media in Indonesia

Abstract— Podcasts have become a platform used by many people, one of which is as a means of disseminating and receiving information on various topics according to the needs of the audience who are looking for it. This study aims to determine the role and popularity of podcasts in the digital era as an information medium. This research uses a qualitative approach, which is carried out to understand a phenomenon through description using a variety of scientific methods. The research method used is a literature study. The data collection techniques used include a series of reading, selecting, and analyzing articles from several scientific journals and news related to research topics, podcasts, and reference books. Based on the results of the discussion in this study, the podcast with the broadcaster's relaxed story style using language that is easily understood by listeners makes the messages contained in the topic easy to convey. The popularity of podcasts that are growing and widely chosen by listeners, is influenced by Indonesian people who mostly prefer to watch rather than read. This activity becomes interesting with the function of podcasts increasing as part of a new profession and supporting old businesses

Penanaman dan Manfaat Tanaman Obat Keluarga (TOGA) di Desa Karya Bhakti Kabupaten Kampar

Upaya Kesehatan Bersumber daya Manusia merupakan wujud nyata peran serta masyarakat dalam pembangunan kesehatan sebagai pemicu kegiatan pemberdayaan masyarakat, salah satunya adalah TOGA (Tanaman Obat Keluarga). TOGA merupakan beberapa jenis tanaman obat pilihan yang dapat ditanam di pekarangan rumah. Keberadaan TOGA di lingkungan rumah sangat penting, terutama bagi keluarga yang tidak memiliki akses untuk pelayanan kesehatan.  Nama kegiatan pengabdian masyarakat ini adalah ”Penanaman dan Manfaat Tanaman Obat Keluarga (TOGA) di Desa Karya Bhakti Kabupaten Kampar”. Tujuan dari kegiatan ini adalah untuk membantu warga menghidupkan kembali TOGA yang sudah terbengkalai dan memudahkan warga jika membutuhkan tanaman obat. Pengabdian masyarakat ini melibatkan tokoh masyarakat dan warga

PENGARUH SELF-REGULATED LEARNING DALAM PEMBELAJARAN PENDIDIKAN JASMANI TERHADAP PENGENDALIAN DIRI

Penelitian ini bertujuan untuk mengetahui pengaruh self-regulated learning dalam pembelajaran pendidikan jasmani terhadap pengendalian diri. Metode yang digunakan dalam penelitian ini adalah, metode eksperimen dengan jenis one group pretest dan posttest design. Adapun teknik dalam pengambilan sampel ini yaitu cluster random sampling. Sampel dalam penelitian ini berjumlah 32 siswa kelas VIII D di SMPN 3 Ciparay. Instrumen yang digunakan yaitu Short Self- Regulated Learning (SSRQ). Adapun proses pengujian ini menggunakan bantuan microsoft excel 2016 dan IBM SPSS 26. Hasil yang diperoleh dari penelitian ini bahwa terdapat pengaruh self-regulation learning terhadap pengendalian diri siswa dari proses pembelajaran pendidikan jasmani dengan menggunakan IBM SPSS 26 yaitu menunjukan angka yang signifikan antara nilai pretest 107.4688 dan posttest 120.0625 dengan nilai Sig. (2-tailed) p = sebesar 0.000 < 0.05. Dengan begitu terdapat pengaruh yang signifikan self- Regulated learning dalam pembelajaran pendidikan jasmani terhadap pengendalian diri. This study aims to determine the effect of self-regulated learning in physical education learning on self-control. The method used in this study is the experimental method with a one group pretest and posttest design. As for the technique in the appearance of this sample, it's cluster random sampling. The sample in this study consisted of 32 students of the eighth grade at SMPN 3 Ciparay. The instrument used is Short Self-Regulated Learning (SSRQ). This testing process uses Microsoft Excel 2016 and IBM SPSS 26. The results obtained from this research show that there is an influence of self-regulation learning on students' self-control in the physical education learning process using IBM SPSS 26, which shows a significant number between the pretest value of 107.4688 and the posttest value of 120.0625 with a Sig value. (2-tailed) p = 0.000 < 0.05. In this way, there is a significant influence of self-regulated learning in physical education learning on self-control

PASIEN PROLANIS HIPERTENSI TIDAK TERKONTROL DI WILAYAH KERJA PUSKESMAS KEBUN HANDIL TAHUN 2022

ABSTRACTBackground: Hypertension is one of the top 10 causes of death and remains a major challenge inIndonesia. The World Health Organization (WHO) estimates that currently the prevalence ofhypertension globally is 22% of the total world population. Of these patients, only less than a fifth makeefforts to control their blood pressure. At Kebun Handil Community Health Center, based on data takenfrom P-Care from January to May 2023, it was found that the average number of hypertensive patientsregistered as Prolanis members was 1180 patients but of these, only 1.81% were under control fromthe target of 5% or an average of only 22 people under control.Method: This final project is based on data found at the health center. After the data collection processis complete, the data is processed using SPSS and analyzed using the problem solving cycle method.The cycle starts from problem identification by brainstorming, after collecting several problems thatexist in the low coverage of controlled hypertension in prolanis patients at the Kebun Handil HealthCenter, then the problem is confirmed with primary or secondary data.Conclusion: The low coverage of controlled hypertension in prolanis patients at the Kebun HandilCommunity Health Center is due to the low compliance of hypertension prolanis patients in taking theirmedication so that problem solving is carried out in the form of creating an attractive and innovativeposyandu.Keywords: Hypertension, ProlanisA

ANALISIS PORTOFOLIO OPTIMAL DENGAN PENDEKATAN MODEL INDEKS TUNGGAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2020

This research purpose to determine the optimal portfolio process by using a single index model calculation in banking companies listed on the Indonesia Stock Exchange. This research is descriptive quantitative with data collection techniques are literature study by studying journals, books and literature that have relevance to the research. The sample from this study was obtained using a purposive sampling technique with criteria that have been considered by the researcher, there are 16 sample companies with the research period 2019-2020, the companies were BBRI, BBCA, BNII, BBKP, BMRI, BRIS, PNBS, MCOR, BNLI, BNGA, PNBN, NISP, AGRO, INPC, BSIM and BBNI. The type of data used is secondary data. Of the 16 companies that were used as research samples, it was found that 7 companies included in the optimal portfolio category, namely Bank Permata Tbk (BNLI) with the recommended share proportion to investors is 23.53%, Bank Syariah Indonesia Tbk (BRIS) is 13.87%, Bank Panin Dubai Syariah Tbk (PNBS) is 26.54%, Bank Raya Indonesia Tbk (AGRO) is 9.13%, Bank KB Bukopin Tbk (BBKP) is 6.88%, Bank Maybank Indonesia Tbk (BNII) is 10.48% and the last one is Bank Central Asia Tbk (BBCA) with a proportion 9 ,58%. The optimal expected return for the portfolio is 0.05929 while the risk return is 0.19355