PENGARUH OPERATING PROFIT MARGIN (OPM), DEBT TO EUITY RATIO (DER), DAN TOTAL ASSETS TURN OVER (TATO) TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA

Maksud dari penelitian ini yaitu agar mendapati efek OPM, DER, serta TATO terhadap perubahan laba. Dalam penelitian ini populasinya ialah perusahaan food and beverages. Sedang sampelnya ialah perusahaan food and beverages tahun 2016-2018. Teknik purposive sampling digunakan guna mendapati sampel perusahaan. datanya yang dimuat penelitian ini yaitu berjenis data sekunder berasal dari Bursa Efek Indonesia. Adapun metode pengambilan data yang dikenakan ialah analisis regresi linier berganda dengan uji-t dan uji-f. Hasil analisis data yang telah dilakukan mengindikasikan hasil OPM secara parsial tidak memberi pengaruh terhadap perubahan laba, dengan nilai thitung = 1,499 tingkat signifikansi 0,146 > 0,05. DER tidak memberikan pengaruh secara parsial terhadap perubahan laba, dengan nilai thitung = -0,741 tingkat signifikansi 0,465 > 0,05. TATO tidak memberi pengaruh terhadap perubahan secara parsial terhadap perubahan laba, dengan nilai thitung = 1,618 tingkat signifikansinya 0,105 > 0,05. Sedang OPM, DER, dan TATO tidak memberi pengaruh secara simultan terhadap perubahan laba dengan nilai thitung = 1,165 tingkat signifikansi 0,342 > 0,0

Pendampingan Pembuatan Kuis dengan Aplikasi Quizizz bagi Guru Sekolah Dasar di Desa Made Lamongan

Kondisi Pandemi dengan adanya Covid-19 memaksa kegiatan pembelajaran berlangsung secara jarak jauh atau dilakukan secara online. Hal tersebut membuat pendidik harus siap menggunakan aplikasi-aplikasi pembelajaran guna menunjang pembelajaran secara jarak jauh. Tujuan kegiatan pengab­dian masyarakat ini adalah untuk memberikan pengetahuan dan mem­bekali pendidik sehingga terampil dalam menggunakan media pembelajaran berbasis online. Pengabdian masyarakat ini memfokuskan dalam pengguna­an aplikasi atau platform “Quizizz” dalam pembuatan evaluasi pembelajaran berbentuk kuis interaktif. Metode pelaksanaan melalui pelatihan secara daring (online) dengan ceramah, diskusi, dan praktek penggunaan Quizizz. Subjek dari pelatihan ini adalah Guru Sekolah Dasar di Desa Made Kecamatan Lamongan Kabupaten Lamongan berjumlah 32 orang. Tujuan yang dicapai yaitu penggunaan aplikasi Quizizz dalam membuat evaluasi pembelajaran yang interaktif dan menyenangkan bagi peserta didik. Berdasarkan pelatihan yang telah dilakukan, diperoleh hasil bahwa para peserta terlihat sangat antusias dibuktikan dengan aktifnya para peserta dalam bertanya, berdiskusi, dan menjawab pertanyaan yang diberikan oleh pemateri. 87% peserta pelatihan mampu mengembangkan tes interaktif dengan aplikasi Quizizz dan 81 % peserta mampu mengujicobakan aplikasi Quizizz kepada peserta didik­nya. Pelatihan ini sangat bermanfaat dilakukan bagi guru guna memotivasi peserta didik dalam melakukan evaluasi pembelajaran supaya lebih me­nyenang­kan

Kebermanfaatan Tahanan Pendamping (Tamping) dalam Operasional Sistem Lembaga Pemasyarakatan

Correctional institutions have very few employees compared to the prisoners who become prisoners. Therefore, the operation of the penitentiary system involves personnel from tamping in order to carry out operations optimally. This study aims to explain the existence of tamping as an auxiliary force for the operation of correctional institutions. The research method was conducted with a descriptive method through a qualitative approach and using data collection techniques with in-depth interviews with 3 key informants and 3 informants. This research is located in an urban area of Bandung, precisely in prisons X and Y. The results state that the prison organization can operate optimally because it is assisted by assistants who are more numerous than prison officers

Determinan Kebijakan Dividen Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2019

Dividend policy is a decision making in determining the amount of profit the company receives to be distributed / paid to shareholders as dividends and some of which must be reinvested (retained earnings) as investment financing in the future. This study aims to find empirical evidence of the Effect of Profitability, Liquidity, Ownership Structure, Company Size, and Company Growth (Empirical Studies on financial sub-sector companies listed on the Indonesia Stock Exchange 2017-2019). This research uses quantitative research methods. The population used in this study is the financial sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019. The research data used is in the form of secondary data, namely financial reports and notes on the financial statements of financial sub-sector companies that have been listed on the Indonesia Stock Exchange (IDX) in 2017–2019. The data collection is done by downloading from the website www.idx.co.id. The sampling method used was purposive sampling. Based on the criteria proposed by the researcher, the samples obtained were 78 companies. Data analysis and hypothesis testing were carried out using descriptive statistics, classical assumption tests and multiple linear regression. The results 2 showed that company growth had a significant effect on dividend policy, while profitability, liquidity, ownership structure and company size had no significant effect on dividend policy

PERAN KANTOR PERTANAHAN DALAM MEWUJUDKAN KEBIJAKAN PEMERINTAH MENUJU ONE MAP POLICY DIBIDANG PERTANAHAN

Kebijakan Satu Peta Nasional adalah kebijakan pemerintah Indonesia dalam rangka untuk mewujudkan tata kelola hutan dan pertanahan yang baik sebagai sarana untuk mencegah konflik penguasaan tanah di Indonesia yang diatur dalam Undang-Undang Nomor 4 tahun 2011 tentang Informasi Geospasial dan Peraturan Presiden Nomor 9 tahun 2016 tentang Percepatan Pelaksanaan Kebijakan Satu Peta Pada Tingkat Ketelitian Peta 1:50.000. Tujuan penelitian ini untuk meneliti pertamaperan Pemerintah Daerah Kabupaten Grobogan dalam mewujudkan Kebijakan Satu Peta Nasional dibidang pertanahan.Kedua, kendala atau permasalahan yang dihadapi oleh Pemerintah Daerah Kabupaten Grobogan.Ketiga, peran masyarakat dalam proses pembuatan peta partisipatif. Metode Penelitian yang digunakan dalam penulisan ini adalah yuridis empiris. Data diperoleh dari lapangan dan studi kepustakaan yang dianalisis dengan analisis data kualitatif. Berdasarkan hasil penelitian menyatakan bahwaPemerintah Daerah Kabupaten Grobogan melakukan peran sesuai dengan kapasitasnya berdasarkan Peraturan Presiden Nomor 9 tahun 2016tentang Percepatan Pelaksanaan Kebijakan Satu Peta Pada Tingkat Ketelitian Peta 1:50.000, Peraturan Presiden Nomor 20 tahun 2015 tentang Badan Pertanahan Nasional, dan Undang-Undang Nomor 4 tahun 2011 tentang Informasi Geospasial. Dari peran tersebut menghasilkan sebuah program pemetaan partisipatif dan aplikasi SINDEN BERTAPA yang digunakan untuk mempercepat terwujudnya Kebijakan Satu Peta Nasional. Kendala atau permasalahan yang dihadapi Pemerintah Daerah Kabupaten Grobogan yang terbagi menjadi 3 (tiga) kategori yaitu kendala yuridis, kedala sumber daya manusia, kendala teknis. Peran masyarakat dalam proses pembuatan peta partisipatif adalah memberikan informasi-informasi yang dibutuhkan dan masyarakat juga diajak untuk turun langsung ke lapangan membantu proses pemetaan. Kesimpulan penelitian ini adalah agarproses mewujudkan Kebijakan Satu Peta Nasional berjalan dengan lancar harus dilakukan sosialisasi, evaluasi dan pengawasan dari Pemerintah Daerah terhadapmasyarakat dan proses pelaksanaan di lapangan guna mengatasi kendala-kendala yang ada

DESCRIPTION CALCULATION OF PRODUCTION COSTS AND COST OF GOODS SOLD FOR THE CATTLE RANCHERS IN NORTH BANDUNG REGENCY, INDONESIA

This research was conducted based on the complaints from the cattle ranchers about the income from selling their livestock products. They often suffer livestock farming losses. The selling price they received from the parties of supplier of cow’s milk where they distribute their products are various. The selling price for milk is around IDR 4,600 to IDR 5,000 per liter depending on the quality of milk. Likewise, for beef, the selling price is around IDR 80,000 to IDR 120,000 per kilogram depending on the period of selling. The selling price they received is considered unable to cover the costs for manufacturing process so that the cattle ranchers felt damaged. Therefore, this research gave a contribution in form of knowledge for the cattle ranchers about determining and calculating the cost of the product, and establishing the selling price by using traditional or conventional method and activity based costing method. In traditional method, all costs were charged against the product, including production costs that were not caused by the product. Meanwhile, the activity based costing method explained about the classification of costs, driver, and the cost driver of the product. Hence, this research suggested the cattle ranchers to adopt the activity based costing method since the ABC (activity-based costing) method is more accurate in determining the classification of costs. In addition, this research also gave a contribution for appropriate selling price for milk and beef

Analysis and Cost Estimation of Methanol / Glycerin Distillation Unit Process System

An analysis on the process system of a distillation unit was carried out through stages consisting of data collection, computational design and simulation, calculation of the degrees of freedom, economic design criteria assessment, and estimation of cost. The analysis was employed to determine design variables and economical aspects that needed to be considered in the distillation unit design. In this article, field data was obtained from the Biodiesel Plant, PT. Cemerlang Energi Perkasa, Plant 1, Apical Group Dumai, optimized as basis for calculating and assuming certain values or process variables in the preparation of this process system analysis. The degrees of freedom obtained for the distillation column, which has been reduced by the number of variables is C + 2. Through calculation of estimated cost, it is found that total value of fixed capital investment is $6,093,147.43 considering cost of main equipment of$ 1,594,230.10 as well as total direct cost value of the methanol/glycerin distillation unit of $3,905,863.75. Cost of the process operation is estimated at$ 234,615,524.6 with minimum product price of glycerin $ 3.39/lb. It is hoped that through this analysis, construction of distillation units, especially methanol/glycerin separation, can be well arranged and optimized

Attitudes towards vaccines and intention to vaccinate against COVID-19: a cross-sectional analysis - implications for public health communications in Australia

Objective To examine SARS-CoV-2 vaccine confidence, attitudes and intentions in Australian adults as part of the iCARE Study. Design and setting Cross-sectional online survey conducted when free COVID-19 vaccinations first became available in Australia in February 2021. Participants Total of 1166 Australians from general population aged 18-90 years (mean 52, SD of 19). Main outcome measures Primary outcome: responses to question € If a vaccine for COVID-19 were available today, what is the likelihood that you would get vaccinated?'. Secondary outcome: analyses of putative drivers of uptake, including vaccine confidence, socioeconomic status and sources of trust, derived from multiple survey questions. Results Seventy-eight per cent reported being likely to receive a SARS-CoV-2 vaccine. Higher SARS-CoV-2 vaccine intentions were associated with: increasing age (OR: 2.01 (95% CI 1.77 to 2.77)), being male (1.37 (95% CI 1.08 to 1.72)), residing in least disadvantaged area quintile (2.27 (95% CI 1.53 to 3.37)) and a self-perceived high risk of getting COVID-19 (1.52 (95% CI 1.08 to 2.14)). However, 72% did not believe they were at a high risk of getting COVID-19. Findings regarding vaccines in general were similar except there were no sex differences. For both the SARS-CoV-2 vaccine and vaccines in general, there were no differences in intentions to vaccinate as a function of education level, perceived income level and rurality. Knowing that the vaccine is safe and effective and that getting vaccinated will protect others, trusting the company that made it and vaccination recommended by a doctor were reported to influence a large proportion of the study cohort to uptake the SARS-CoV-2 vaccine. Seventy-eight per cent reported the intent to continue engaging in virus-protecting behaviours (mask wearing, social distancing, etc) postvaccine. Conclusions Most Australians are likely to receive a SARS-CoV-2 vaccine. Key influencing factors identified (eg, knowing vaccine is safe and effective, and doctor's recommendation to get vaccinated) can inform public health messaging to enhance vaccination rates