Repository UASN

This study examines the literature to prove the relevance of the Competence of state apparatus to the effectiveness of government financial reporting accounting activities in the regions. Many findings have been reported on the importance of local regulatory Competence in government financial projects. However, only some have examined the relevance of apparatus competence to local government financial reporting activities. Carefully studied under a phenomenological approach involving data coding, ordering evaluation, data interpretation, and conclusion, the point of which is to answer the problem validly and reliably in the effectiveness of accounting activities in local government financial reporting. In other words, when state officials have high Competence, it will be easier to report regional government finances. This friend will provide a new vehicle and enlightenment to support similar studies in an academic context and industrial practice. Keywords---accounting, competency, financial statement, relevance, state apparatus.

  This study aims to analyze the implementation of Statement ofIndonesiaFinancial Accounting Standards (PSAK) No. 71 regarding impairment loss reserves in state-owned pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). PSAKNo. 71 is a convergence of International Financial Reporting Standard (IFRS) 9 and provides guidelines for financial instruments. The research adopts a descriptive-analytical approach, utilizing data from financial statements and conducting interviews with relevant stakeholders. The qualitative analysis explores the application of PSAKNo. 71 and evaluates the impairment loss reserves in these companies. The findings contribute to a better understanding of the implementation of PSAKNo. 71 in state-owned pharmaceutical companies and its impact on financial reporting. The research also provides insights for companies, regulators, and supervisory authorities in the pharmaceutical sector regarding the application of PSAKNo. 71.Keywords:PSAKNo. 71, Impairment Loss Reserves, StateOwned Pharmaceutical Companies, Indonesia Stock Exchange (BEI), Financial Reporting.

Yudha Wisnu University is in an environment with information technology that continues to grow, develop and greatly affect human life, coupled with the aggressiveness of market participants (universities, educational institutions, course institutions and certification institutions) that are so high to take advantage of advances in technological developments and information systems in order to achieve opportunities in the smallest market share. The methodologies used in the organization's business strategy are: Business environment analysis, IS / IT environmental analysis, IS / IT planning, organization, human resources and investment for IS / IT planning, IS / IT management proposals from IS / IT evaluation at the University Yudha Wisnu as described in the previous section, can be concluded that the level of establishment of information technology at Yudha Wisnu University. Information technology management human resources already have knowledge of issues related to information technology governance activities, and have taken appropriate actions even more to solve problems related to information technology services, Activities to further improve technology governance information that is currently running cannot yet be implemented. To that end, several recommendations that can be submitted in order to increase the level of establishment of information technology at Yudha Wisnu University are: Establish a strategic policy for the use of information technology as the basis for the preparation of rules and guidelines for information technology governance at Yudha Wisnu University.

This study aims to analyze the financial performance of companies listed in the LQ45 index before, during, and after the COVID-19 pandemic. Financial performance is measured using five key ratios: Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Asset Ratio (DAR), and Current Ratio (CR). The data used were obtained from the annual financial reports of 45 companies over three periods: 2019 (pre-pandemic), 2020 (during the pandemic), and 2021 (post-pandemic). The analysis method employed is the Wilcoxon Signed Rank Test, as the data are not normally distributed, making it suitable for assessing differences between paired periods. The results indicate significant differences in profitability ratios (ROA, ROE, and NPM) across the three periods, particularly a decline during the pandemic followed by a recovery afterwards. Meanwhile, solvency (DAR) and liquidity (CR) ratios remained relatively stable without significant changes. These findings suggest that the pandemic had a notable impact on the profitability of LQ45 companies, but had less effect on their capital structure and liquidity. This research is expected to provide useful insights for investors, corporate management, and other stakeholders in evaluating company performance during crisis periods and economic recovery phases. Keywords: Covid-19, financial performance, LQ45, liquidity, profitabiliy, solvabilty.

This study aims to examine the influence of financial literacy, financial inclusion, creativity, and digital marketing on the sustainability of Micro, Small, and Medium Enterprises (MSMEs). As MSMEs play a crucial role in supporting economic growth, understanding the factors that strengthen their long-term sustainability is essential in the digital economy era. A quantitative research method was employed, using a structured questionnaire distributed to MSME actors. The collected data were analyzed using multiple linear regression to test the effect of each independent variable on MSME sustainability. The results indicate that financial literacy has a significant positive effect on the ability of MSMEs to manage finances and make strategic decisions. Financial inclusion also shows a strong positive influence by enhancing access to credit, digital financial services, and broader funding opportunities. Furthermore, creativity contributes significantly to product innovation and competitiveness, while digital marketing plays a key role in expanding market reach and improving customer engagement. Overall, the findings reveal that financial literacy, financial inclusion, creativity, and digital marketing collectively and individually contribute to strengthening MSME sustainability. This study provides practical implications for MSME development programs and offers insights for policymakers in designing strategies to empower MSMEs in the digital era.

This paper review relevant literature on the concept and design of blended learning technology for underdeveloped area. First, authors define blended learning in this context and explained an activity system as an analytical framework such as needing of challenges of cultural background, technoware, humanware, infoware, orgaware. The methodology in this research, using PRISMA Framework for flow diagram systematic review. The procedure of this systematic review consists of several steps, namely 1) compete Background and Purpose (Background and objectives). 2) Research Question. 3) Searching for the literature. 4) Selection Criteria. 5) Data Extraction Strategy. 6) Assess Quality of Primary Studies. 7) Data Synthesis. Use 2 Research Questions and 3 Quality Assessment. Found 55 papers which are related and meet to this topic, and only 9 papers are relevant and processed to the nest result.

This study aims to analyze and predict the potential for bankruptcy of PT TBS Energi Utama Tbk (TOBA) during the period 2022-2024 using the Altman Z-Score Model. This analysis method utilizes five key financial ratios (X1, X2, X3, X4, and X5) to generate a single score that indicates the company's financial health. The financial data used in this study is sourced from the annual financial reports of PT TOBA. The results show that PT TOBA was not in the bankruptcy zone throughout the observed period. In 2022, the company had a high Z-Score of 7.535, placing it in the "safe zone." However, its financial performance weakened in 2023, causing the Z-Score to drop significantly to 3.571. This decline was triggered by a decrease in operational profitability and asset efficiency, as reflected in the weaker X2 and X3 ratios. Nevertheless, the company made a strong recovery in 2024, with the Z-Score jumping back to 7.769. This surge was primarily driven by the recovery of investor sentiment and a sharp increase in stock price, as indicated by the X4 ratio. In conclusion, the fluctuations in PT TOBA's Z-Score demonstrate the company's ability to adapt and overcome economic pressures. Despite facing a performance downturn in 2023, the company successfully maintained its position in the safe zone. This study concludes that, based on the Altman Z-Score Model, PT TBS Energi Utama Tbk (TOBA) has a solid financial foundation and is in a stable position with a very low risk of bankruptcy. Keywords: Altman Z-Score, Bankruptcy.

Program pengabdian masyarakat ini bertujuan untuk memperkenalkan, melatih, dan memberdayakan warga Desa Bonandolok III dalam budidaya maggot sebagai alternatif pakan ternak rumahan sekaligus menciptakan peluang pendapat an tambahan. Program ini meliputi sosialisasi, pelatihan langsung, dan pendampingan teknik budidaya maggot menggunakan sampah organik, yang berkontribusi dalam mengurangi masalah lingkungan dan menyediakan pakan berkelanjutan untuk unggas dan ikan. Para pe serta dipandu melalui proses budidaya, pemeliharaan, dan pemanenan maggot, serta strategi pemasaran produk. Hasil menunjukkan peningkatan pengetahuan, keterampilan, dan motivasi peserta untuk terlibat dalam budidaya maggot, yang berpotensi meningkatkan pen dapatan rumah tangga dan mendukung pertumbuhan ekonomi lokal. Inisiatif ini menunjukkan bahwa budidaya maggot dapat menjadi solusi praktis dan ramah lingkungan bagi masyarakat pedesaan untuk meningkatkan mata pencaharian mereka. Kata Kunci :Pengenalan;Pelatihan;Pendapatan; Budidaya; Pakan Ternak

The revitalization of post-sand mining land into nature-based tourist attractions is a strategic approach to overcome environmental degradation while encouraging the economic growth of the surrounding community. This study aims to identify internal and external factors that influence the success of revitalization using a SWOT analysis approach. The research was carried out qualitatively with a descriptive approach on the location of a former sand mine in Sumedang Regency. Data was obtained through observation, interviews, and documentation of related parties such as government agencies, local communities, and tourism actors. The results of the analysis show that the main strength lies in the unique natural conditions, accessibility, and community participation. However, weaknesses such as limited infrastructure, funding, and human resources are also significant challenges. The main opportunities come from green tourism trends and the potential of local culture, while threats include climate change, competition between tourist destinations, and social resistance. The proposed strategies include the development of conservation-based ecotourism, human resource capacity building, promotion of local culture, and infrastructure development partnerships. This study provides recommendations for land revitalization to be carried out in an integrated and sustainable manner, and proposes further studies with a quantitative approach to measure long-term impacts in more depth.

Penelitian ini membahas analisis fundamental melalui pendekatan Price Earning Ratio (PER) sebagai dasar pengambilan keputusan investasi pada saham-saham yang terdaftar di indeks LQ45 selama periode 2022-2023. Dengan pertumbuhan dan perkembangan perusahaan yang menjadi tujuan utama untuk menjamin keberlanjutan investasi, pemilihan saham yang tepat menjadi sangat penting. Melalui pendekatan analisis fundamental, artikel ini menggunakan berbagai indikator seperti Earning Per Share (EPS), Dividend Payout Ratio (DPR), Return On Equity (ROE), dan Price Earning Ratio (PER) untuk mengevaluasi kinerja perusahaan. Penelitian ini menunjukkan bahwa saham-saham yang terdaftar di LQ45 memiliki fluktuasi nilai yang berbeda-beda, yang mencerminkan kondisi pasar dan potensi pertumbuhan perusahaan. Berdasarkan perbandingan antara nilai intrinsik yang diperoleh dari analisis fundamental dan harga pasar, beberapa saham dinilai undervalued—menandakan peluang investasi yang baik—sementara yang lain dinilai overvalued, memberikan sinyal untuk menjauhi pembelian. Hasil ini diharapkan dapat menjadi panduan bagi investor dalam membuat keputusan investasi yang lebih informasional serta berorientasi pada nilai, mengurangi risiko investasi di pasar saham yang fluktuatif. Kata Kunci : Analisis Fundamental Price Earning Ratio (PER) Earning Per Share (EPS), Return On Equity (ROE) Dividend Payout Ratio (DPR) Saham Undervalued Saham Overvalued

Penelitian ini bertujuan untuk menguji apakah Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) memiliki pengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022. Populasi dalam penelitian ini terdiri dari 40 perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Sampel penelitian terdiri dari 25 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan (bersama-sama) Current Ratio (CR), Debt to Equity (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) tidak memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Secara parsial Current Assets (CR), Debt to Equity (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) juga tidak berpengaruh signifikan terhadap Pertumbuhan Laba. Kata Kunci : Current Assets (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return on Assets (ROA), dan Pertumbuhan Laba.

The growth of the internet has resulted in the digitalization of data, which has led to the emergence of big data opportunities. Significant amounts of digital data leave traces of what customers see, read, do, and judge, as well as information about their interests and preferences, resulting in a large amount of data that may be mined for learning experiences. Data mining, statistical algorithms, and machine learning approaches are used in descriptive, predictive, and prescriptive analytics to analyze, forecast, and optimize what is the most take effect, future trends, events, and behaviors based on various data types. A decision support system is widely demanded in tackling this problem, especially in understanding the interactions based on the type, and time from the Facebook post about branding data sets. This work attempts to offer descriptive, predictive, and prescriptive analytics to determine whether a post is worth paying for and promoting. This study is sought for deeper observations of posts on Facebook that get a lot of interaction and loyal users by the best algorithm compared with naive Bayes and decision tree which is using Random Forest with 90.35 % accuracy. Keywords : Business Analytics, Random Forest, Support Vector Machine, Naive Bayes, Decision Tree, Data Mining.