RATIO LIQUIDITY, SOLVENCY AND PROFITABILITY ANALYSIS (CASE STUDY OF PT SUCOFINDO PERSERO MEDAN)

This research is a descriptive approach carried out at PT. Sucofindo (Persero) Medan, Jalan Anggada I No. 1, Belawan I, Medan. The type of data in this study is secondary data sourced from PT Sucofindo's official website, namely www.sucofindo.co.id, in the form of financial report data for PT Sucofindo Indonesia Medan from December 2020 to December 2021, which contains a balance sheet and income statement. Techniques for collecting data, including documentation and a review of the literature The data analysis technique uses horizontal analysis techniques and descriptive analysis by comparing the financial statements for some time until development information is found. The purpose of this study was to determine the level of liquidity, solvency, and profitability of PT. Sucofondo (Persero) Medan in the period 2020 to 2021. From the analysis of the financial statements, it was found that the current ratio has increased from 2020 to 2021 by 0.23 times, the quick ratio has increased by 0.25 times, and the cash ratio has increased by 0.57 times. Likewise, the debt ratio also increased by 0.01%, and the debt-to-equity ratio rose by 0.02%. Then the return on assets also rose 0.01%, the return on equity rose 0.02%, the operating profit margin decreased by 0.22%, and the NPM rose 0.17%

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BAGI UMKM KELURAHAN SEI SIKAMBING D MEDAN PETISAH

Kelurahan Sei Sikambing D berada pada Kecamatan Medan Petisah kota Medan yang luas daerahnya 0,91 km2 atau sekitas 18,46% dari keseluruhan luas Kecamatan. Penduduknya berada dikisaran 9.548 orang dengan jumlah KK sebanyak 2.389 pada tahun 2019 (Kecamatan Medan Petisah Dalam Angka, 2020). Di kelurahan ini terdapat beberapa UMKM yang sebagian besar dikelola oleh ibu-ibu PKK.  Pada umumnya, UMKM yang dikelola berfokus pada UMKM makanan ringan seperti keripik dan kue tradisional. Permasalahan yang dialami mitra adalah ketidakmampuan mitra dalam menyusun laporan keuangan. Bertolak dari hal ini, pelaksana kegiatan PkM bermasud memberikan solusi atas permasalahan yang dialami oleh mitra tersebut. Berdasarkan kegaitan yang telah dilaksanakan oleh dosen pelaksana kegiatan pengabdian kepada masyarakat PkM terhadap mitra kegiatan yaitu kelompok pelaku UMKM dan ibu-ibu PKK Kelurahan Sei Sikambing D Medan Petisah kota Medan, dapat disimpulkan kegiatan berjalan dengan baik dengan mitra yang antusias mengikuti rangkaian kegiatan. Mitra juga menjalin komunikasi selama kegiatan dilaksanakan dengan diskusi tanya jawab terkait akuntansi dan penyusunan laporan kegiatan. Dari kegiatan ini diharapkan memberikan manfaat kepada mitra berupa kemandirian dan kemampuan serta keterampilan dalam menyususn laporan euangan unit usaha UMKM

CHALLENGES FACED BY SOCIAL WORKERS IN RENDERING SERVICES TO NYAOPE SUBSTANCE USERS

Use of nyaope amongst South Africans has risen dramatically. Concerns have been expressed about the negative effects this illicit drug has on communities. Currently, there is a dearth of scientific evidence on the challenges facing social workers rendering services to nyaope users. This study adopted a qualitative approach guided by ecological systems theory; data were collected through semi-structured interviews through purposive sampling and analysed through identifying themes. The study established that there are many challenges facing social workers working with nyaope substance users such as dishonesty and unreliability of clients; dealing with reluctant and non-voluntary clients and dealing with clients who return to using illicit opioids

PERANAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM MENUNJANG KELANCARAN PRODUKSI PADA PT. DASKO DAVITEK PERSADA

Inventory of raw materials plays an important role for the company, because it isan element of company assets that have material value in a relatively large amountand value, as well as assets that are sensitive to time, decline in market prices,damage and excess costs caused by errors in handling. The formulation of theproblem in this study is whether the application of the accounting informationsystem for raw material inventory at pt. Dasko davitek persada has beenimplemented effectively and efficiently and how is the role of the accountinginformation system for inventory of appropriate raw materials so that it can supportthe smooth running of production at pt. Dasko davitek persada. Pt. Dasko davitekpersada has been implemented effectively and efficiently, as well as to determinethe role of the appropriate raw material inventory accounting information systemin supporting the smooth production process at pt. Dasko davitek persada.Keywords : Accounting Information System, Raw Material Inventory, Smo

Effectiveness of different interventions to reduce occupational sitting among office administrators at Rhodes University

Background: Sitting for prolonged periods is common in the working environment. Office workers are exposed to long periods of sitting time at work. Research has reported associations between prolonged sitting and negative health implications. As such studies have proposed different interventions aimed at reducing sitting times in the workplace. The aim of the current study was to evaluate the effectiveness of two different interventions, physical intervention (sit-stand worktables) and personal intervention (instruction to stretch) on compliance and reducing occupational sitting behaviour. The study also aimed to investigate the effectiveness of interventions in improving or impairing mood. Methods: The study took the form of a fieldbased study atRhodes University, Makhanda, South Africa. Fifteen full–time office workers in different divisions participated in the study. Participants were randomly allocated to either the physical or personal intervention group. In both intervention groups, partic ipants were prompted to stand for five minutes every hour during the workday to either work in a standing position or perform stretches. Over the course of the experiment, desk occupancy, sitting/standing time and mood effect were recorded in both intervention groups Both intervention groups were monitored for a period of three months (58 days). Results: The study found that the physical intervention group was an effective approach to reduce prolonged sitting in the workplace in comparison to the personal intervention group. Over the course of the experiment, there was sustain usage of interventions in both groups, however, in the physical intervention group desk usage decreased overtime. The findings of the study also show that some participants were more compliant with the study procedures than others. It was also found that mood improved upon introducing interventions in the workplace. However, with the outcomes of the results, the study acknowledges that several factors emerged which are likely to impact compliance, which future studies may investigate. Conclusion: Although sit-stand worktables are expensive, it seems like introducing them was successful in reducing sitting time and changing sitting behaviour in comparison to an intervention that instruct s individuals to stand up and stretch

Czynniki determinujące liczbę studentów w Polsce ze szczególnym uwzględnieniem trendów demograficznych

Celem artykułu jest sprawdzenie, czy zmiany demograficzne zachodzące na świecie mają wpływ na poszczególne państwa, a przede wszystkim, czy wpływają one, a jeśli tak to w jaki sposób, na kohortę studentów. Pytanie wydaje się ważne zwłaszcza z punktu widzenia krajów europejskich, w większości starzejących się i niemogących pochwalić się nawet zerowym, a co dopiero dodatnim przyrostem naturalnym. Autorka wybrała Polskę jako obiekt swoich badań. Nawiązując do niżu demograficznego i problemów uczelni wyższych z rekrutacją na studia, ale także sytuacji na rynku pracy oraz stale utrzymującego się ujemnego salda migracji, stara się znaleźć odpowiedź na pytanie, czy z punktu widzenia uczelni, ale także gospodarki polskiej, potrzebni są studenci zagraniczni czy też nie

Utilizing Structure Property Correlations to Predict and Analyze Two Derivatives of an Ampicillin Homologous Series

Structure Property Correlation methods such as regression analysis and pattern recognition are applied to predict the molecular properties of two members of an ampicillin homologous series. The pentyl and hexyl esters of ampicillin are also evaluated for their similarity to other penicillins by use of multiple regression, contingency tables, cluster analysis, correspondence analysis, self organizing tree algorithms, factor analysis, principal component analysis, box plots, and other graphing methods. Other members of the homologous series include methyl, ethyl, propyl, and butyl esters of ampicillin which have been previously synthesized and tested in tissue culture against Escherichia coli. All of the tested esters of ampicillin significantly inhibited penicillin susceptible and ampicillin resistant bacteria, as well as streptomycin resistant bacteria. Drug homologous series has been observed with other antibiotics and medicinal compounds. Homologous series activity is a trend observed for ampicillin by graphing the reciprocal equi-effective concentrations versus the number of carbons comprising the ester group. Regression analysis and contingency tables predict the molecular properties of the hexyl and pentyl esters, while cluster analysis, factor analysis, correspondence analysis, principal component analysis, and tree algorithms correlate them to the parent ampicillin and other members of the ß - lactam class of antibiotics. This work demonstrates the effectiveness of applying numerical analysis methods to drug design and development

Charakter modlitw błogosławieństwa w polskim wydaniu benedykcjonału

Since the appearance and development of the official Old- Testament cult, through the origin of Christianity, till the coming into being of contemporary rites, the act of summoning God’s blessing has been accompanied by specific words and behaviour. The most significant elements of the act of giving God’s blessing include preaching the Word of God and the prayer of the Church, which summons God’s action. Appropriate orations are of depricative (imploring) or performative (summoning-appointing) character. According to the rules it is mostly clergymen who can be the ministers of blessings, although some benedictions might be expressed by the laymen as well. The rites, depending on the minister who performs them, may differ in terms of the application of gestures and symbols which accompany the prayers said. Generally, it is a reserved right for the clergy to make the sign of the Cross over the people or items to be blessed, perform the acts of extending and the laying on of the hands, as well as incensing. These gestures do not constitute the blessing itself; they are merely the complementation of benediction prayers. Euchologies applied while giving the blessings contain the summons of various specified forms of God’s activity towards human beings, for example: ‘surround them with your care and make them strong’, ‘strengthen their hearts’, ‘guide them’, ‘lift them […], heal them […], give them comfort’, ‘take your Right Hand’, ‘shield them’, ‘aid them’, ‘show Your mercy’, ‘allow them to feel Your intercession’. All the formulas to which it has been referred to above constitute the synonyms for blessing. In the liturgy book there are also such formulas which are not blessings but constitute the act of adoration of God for His actions or the recollection of these actions. The article presents the catalogue of gestures and symbols applied while giving the blessing. Furthermore, the character of euchologic formulas was discussed and the admissibility of applying particular signs by given ministers was indicated.Od czasów pojawienia się i rozwoju oficjalnego kultu starotestamentalnego, poprzez powstanie chrześcijaństwa, aż do pojawienia się współczesnych rytuałów, aktowi przywołania Bożego błogosławieństwa towarzyszą określone słowa i zachowania. Najważniejszymi elementami udzielanego błogosławieństwa są głoszenie słowa Bożego i modlitwa Kościoła wzywająca działania Bożego. Stosowane oracje mają charakter deprekatywny (błagalny) lub performatywny (przywołująco-ustanawiający). Według przepisów szafarzami błogosławieństw są głównie duchowni, chociaż niektóre benedykcje wypowiadać mogą także świeccy. Obrzędy, w zależności od stosującego je szafarza, różnią się zastosowaniem gestów i symboli towarzyszących wypowiadanym modlitwom. Zasadniczo dla duchownych zarezerwowane jest czynienie znaku krzyża nad błogosławionymi osobami lub przedmiotami, wyciągnięcie i nałożenie rąk oraz okadzanie. Gesty te nie stanowią o błogosławieństwie, są jedynie uzupełnieniem modlitw benedykcyjnych. Euchologie stosowane przy udzielaniu błogosławieństw zawierają wezwania rozmaitych skonkretyzowanych form Bożej aktywności wobec człowieka, na przykład: „otaczaj opieką i umacniaj”, „umocnij ich serca”, „prowadź”, „podźwignij […], ulecz, […], obdarz pociechą”, „wyciągnij swoją prawicę”, „osłaniaj”, „wspomóż”, „okaż swoją łaskę”, „pozwól doznawać wstawiennictwa”. Przytoczone zwroty stanowią synonimy błogosławieństwa. W księdze liturgicznej znajdują się także formuły, które nie mają charakteru błogosławieństwa w nurcie zstępującym, a stanowią uwielbienie Boga za Jego działanie lub opowiadanie o tejże aktywności. W artykule przedstawiono katalog gestów i symboli stosowanych przy udzielaniu błogosławieństwa. Omówiono także charakter stosowanych formuł euchologijnych oraz wskazano na dopuszczalność stosowania konkretnych znaków przez poszczególnych szafarzy