ANALISIS PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH DI KOTA BATAM

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69)This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69). &nbsp

RANCANG BANGUN RUANG PENGERING UNTUK ALAT PENGERING BIJI KOPI SISTEM KONTINU DENGAN DESIKAN

Sebagai salah satu Energi Baru Terbarukan (EBT) yang dapat dimanfaatkan di berbagai bidang, energi surya menjadi sumber energi yang sangat berpotensi mengingat Indonesia yang beriklim tropis. Salah satu pemanfaatan energi surya adalah pada bidang pertanian. Berbagai komoditas hasil pertanian perlu dikeringkan sebelum diproses lebih lanjut. Termasuk juga pada komoditas kopi yang sedang banyak digemari oleh banyak orang. Untuk itu, sebagai solusi dalam permasalahan lama waktu pengeringan dengan cuaca yang berubah-ubah, sebuah ruang dibuat sebagai media pengeringan. Dengan menghisap udara panas dari kolekor surya menggunakan exhaust, diharapkan panas akan terjaga di dalam ruang yang sudah di isolasi. Desain rak pengering dibuat bertingkat agar memanfaatkan ruang dengan maksimal. Hasil daripada ruangan yang sudah dibuat adalah dapat menjaga suhu paling rendah pada malam hari sebesar 26,6 °C dan suhu tertinggi sebesar 60,7 °C pada siang hari. Untuk suhu tertinggi rata-rata pada ruangan berada di rak paling bawah dekat sumber udara panas

PENGARUH VARIABEL MAKRO EKONOMI TERHADAP HARGA SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

The purpose of this study is to influence the effect of exchange rates, interest rates, inflation and Gross Domestic Product on stock prices with profitability as an intervinig variable in manufacturing companies on the Indonesia Stock Exchange. This type of research is explanatory. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange as many as 159 companies with a total sample of 61 companies. The type of data used is secondary data collected by documentation techniques. The results showed that the exchange rate had a negative and significant effect on profitability, SBI interest rates, inflation and Gross Domestic Product partially had a positive and significant effect on profitability, exchange rate variables, SBI interest rates, inflation and Gross Domestic Product simultaneously had a significant effect on profitability, exchange rates and SBI interest rates partially have a negative and significant effect on stock prices, inflation, and Gross Domestic Product and Return on Assets have a positive and significant effect on stock prices, and exchange rate variables, SBI interest rates, inflation, and Domestic Product Gross and profitability simultaneously have an effect and are significant on stock prices

Continuous and discrete Clebsch variational principles

The Clebsch method provides a unifying approach for deriving variational principles for continuous and discrete dynamical systems where elements of a vector space are used to control dynamics on the cotangent bundle of a Lie group \emph{via} a velocity map. This paper proves a reduction theorem which states that the canonical variables on the Lie group can be eliminated, if and only if the velocity map is a Lie algebra action, thereby producing the Euler-Poincar\'e (EP) equation for the vector space variables. In this case, the map from the canonical variables on the Lie group to the vector space is the standard momentum map defined using the diamond operator. We apply the Clebsch method in examples of the rotating rigid body and the incompressible Euler equations. Along the way, we explain how singular solutions of the EP equation for the diffeomorphism group (EPDiff) arise as momentum maps in the Clebsch approach. In the case of finite dimensional Lie groups, the Clebsch variational principle is discretised to produce a variational integrator for the dynamical system. We obtain a discrete map from which the variables on the cotangent bundle of a Lie group may be eliminated to produce a discrete EP equation for elements of the vector space. We give an integrator for the rotating rigid body as an example. We also briefly discuss how to discretise infinite-dimensional Clebsch systems, so as to produce conservative numerical methods for fluid dynamics

FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN PEMBERIAN ASI EKSKLUSIF DI PUSKESMAS BUHIT SAMOSIR TAHUN 2023

Breast milk is the ideal nutrition for babies which contains nutrients that are best suited to the needs of babies as well as protective substances to fight disease. The success of exclusive breastfeeding is influenced by many factors. The aim of the research is to find out the factors related to exclusive breastfeeding at Buhit Samosir Health Center in 2023. Quantitative research method with a cross sectional approach. The research was carried out at the Buhit Samosir Health Center in November 2022-July 2023. The study population was 30 people, the total sampling technique was 30 people. Bivariate analysis of chi-square test and multivariate multiple logistic regression test. The results of the study showed that 10 people (33.3%) who gave exclusive breastfeeding were mostly 25-35 years old and 17 people (56.7%) who did not exclusively breastfeed were 25-35 years old. The majority of breastfeeding mothers have good knowledge (score 23-30) of 24 people (80%), the majority of mothers who give exclusive breastfeeding have good knowledge (score 23-30) of 8 people (26.7%) and the majority of mothers who do not give exclusive breastfeeding good knowledge (score 23-30) as many as 16 people (53.3%). The majority of breastfeeding mothers have a fairly good attitude (score 49-55) as many as 15 people (50%), the majority of mothers who give exclusive breastfeeding have a good attitude (score 56-75) as many as 5 people (16.7%) and the majority of mothers who do not exclusively breastfeed attitude is quite good (score 49-55) as many as 12 people (40%). The majority of breastfeeding mothers had no history of illness as many as 22 people (73.3%), the majority of mothers who gave exclusive breastfeeding had no history of illness as many as 11 people (36.7%) and mothers who were not exclusively breastfed the majority had no history of disease as many as 11 people ( 36.7%). The majority of breastfeeding mothers with first parity gave birth or parity > 4 as many as 18 people (60%), the majority of mothers who gave exclusive breastfeeding with first parity gave birth or parity > 4 as many as 7 people (23.3%) and mothers who were not exclusively breastfed the majority with first parity gave birth or parity> 4 as many as 11 people (36.7%). The dominant factor in exclusive breastfeeding is the attitude factor with a significance value of 0.001 <0.005.  Keywords: Exclusive breastfeeding, age, knowledge, attitudes, medical history, parit