This study aims to examine the implementation strategies carried out by the Office of Cooperatives and SMEs (Dinas Koperasi dan UKM) of South Sumatra Province in improving the performance of SMEs within their working environment. The increasingly fierce competition among SMEs after the pandemic has made it difficult for many of them to survive. Additionally, the necessity of adopting existing t…
Rice (Oryza sativa, L.) is a staple food for Indonesian people. Since rice is a staple food for Indonesian people and is very much needed, the government pays great attention to the composition of rice. The government continues to strive to meet rice needs to ensure national food security. To increase national rice production, various efforts have been made, including developing and researching…
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, leverage, profitabilitas, capital intensity terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah perusahaan sektor kesehatan pada subsektor industri farmasi dan obat-obatan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Teknik pengambilan…
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Penelitian ini berusaha untuk mengetahui bagaimana peran pendamping partisipatif BUMDes dalam meningkatkan UMKM yang ada di Desa Marga Rahayu Kabupaten Banyuasin Kecamatan Muara Telang serta hambatannya dalam menjalankan peran tersebut. Dalam penelitian ini menggunakan teori peran dari Soerjono Soekanto yang dibahas dalam bukunya yang berjudul Sosiologi sebagai Pengantar edisi revisi (2012). Pe…
This research focuses on discussing relational embeddedness and structural embeddedness in the marketing of palm sugar at the MSMEs Kups Palm Sugar Wanajaya. Social embeddedness in marketing palm sugar is manifested by the attachment between MSMEs and customers, apart from that it is also manifested by the attachment between MSMEs actors, palm sugar retailers, palm sugar suppliers. The aim of t…
The problem raised in this research aims to find out how Ibu Sum Nacik's Rimpi Pisang Sale is marketed via Facebook in Ujan Mas Baru Village, Muara Enim Regency. The research method used is descriptive qualitative with a case study research strategy. This research uses social action theory according to Max Waber. Research data was obtained from 4 main informants and 6 supporting informants usin…
This final report addresses the topic of the Toll Revenue Recognition Procedure Based on Traffic Volume and Toll Tariff at PT Jasamarga Tollroad Operator, specifically focusing on the Kayuagung – Palembang toll road. The primary objective of this study is to examine the revenue formation process at PT Jasamarga Tollroad Operator and evaluate its compliance with applicable accounting standards…
Laporan ini bertujuan untuk mengembangkan dan menganalisis Sistem Pencatatan Pendapatan Berdasarkan Volume Lalu Lintas Pada Bagian Transaksi PT Waskita Sriwijaya Tol. Dalam menghadapi meningkatnya jumlah kendaraan yang melintas, perusahaan telah melaksanakan prosedur pencatatan pendapatan dengan baik, yang berkontribusi pada pengelolaan pendapatan yang efektif. Laporan ini bertujuan untuk menga…
Land such as in pulau semambu village, indralaya utara sub-district, has an important role in supporting horticultural agricultural activities, especially water spinach (Ipomoea reptans). This study aims to: (1) calculating the income of Water Spinach farmers in pulau semambu village, north indralaya district; (2) analyzing the production factors that affect the yield of water spinach; and (3) …
The objectives of this study were: (1) to evaluate the performance of agricultural extension officers in rice farming, (2) to calculate the productivity and income of rice farming, and (3) to analyze the relationship between the performance of agricultural extension officers and the productivity and income of rice farming. This research was conducted in Sungai Selincah Sub-district, Kalidoni Di…
People's rubber plantations spread across South Sumatra are one of the sources of livelihood for rubber farmers in rural areas. The objectives of this study are: (1) To analyze the rubber farming of members of agricultural institutions in Tanjung Dayang Selatan Village. (2) To analyze the relationship between agricultural institutions in increasing production and income from rubber farming in T…
Farmer institutions are one of the key elements in developing rice farming. This study aims to (1) measure the performance of the Gapoktan Petani Bersatu in Sungai Selincah Village, (2) calculate the productivity and income of rice farming among farmers who are members of the Gapoktan Petani Bersatu, (3) analyze the relationship between the performance of the Gapoktan with rice farming producti…
Penelitian ini bertujuan untuk mengevaluasi efektivitas Program Pelatihan Kewirausahaan bagi mahasiswa dengan menggunakan Model Evaluasi Kirkpatrick yang meliputi empat level: reaction, learning, behavior, dan result. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, serta dokumentasi terhadap peserta pelatihan, ins…
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Kompleksitas Perusahaan, Profitabilitas Perusahaan dan Risiko Perusahaan terhadap Biaya Audit. Sampel yang digunakan pada penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive…
This research discusses economic resilience in small and medium-sized enterprises (SMEs) within Social Bread, highlighting the limitations SMEs face in their operational scope. The initiative undertaken is to join Social Bread. The purpose of this research is to identify the economic resilience of SMEs in Social Bread in facing the challenges of the digitalization era. The research method used …
This research aims to analyze the contribution of oil palm farming to the total income and welfare of oil palm farmers in Cengkong Abang Village. The research method used is descriptive quantitative, with data collected through questionnaires and interviews with oil palm farmers. The objectives of this study are: (1) to calculate the income level of oil palm farmers in Cengkong Abang Village, M…
This study aims to analyze the income of robusta coffee farmers who apply the grafting technique, determine farmers' perceptions of this technique, identify factors that influence farmers' perceptions, and analyze the relationship between farmers' perceptions and robusta coffee farm income in Sinjar Bulan Village, Gumay Ulu District, Lahat Regency. The study was conducted in April 2025 using a …
The development of digital technology is marked by the increasing use of the social media platform TikTok in Indonesia. TikTok provides creative content that serves not only as entertainment but also as a source of information about entrepreneurship. Considering that the entrepreneurship ratio in Indonesia is low compared to other countries, it is essential to enhance the interest in becoming a…
The purpose of this study is to analyze how the Current Ratio (CR), Return on Assets (ROA), and Debt to Asset Ratio (DAR) influence the Firm Value (PBV) of pharmaceutical companies listed on the Indonesia Stock Exchange in 2018-2024. The population of the company is 12 companies. Based on the purposive sampling method, the number of samples in this study is 5 companies. This study uses panel da…
This research aims to analyze parental involvement in young children's entrepreneurial interest in entrepreneurship, especially UMKM in the city of Palembang. This research uses descriptive qualitative research methods. The data collection techniques used were observation, interviews and documentation. The Milles and Huberman data analysis techniques used in this research go through four stages…
Laporan keuangan yang baik adalah laporan keuangan yang memiliki integritas atas informasi yang dikandung. Integritas laporan keuangan adalah sejauh mana laporan keuangan menyajikan informasi keuangan secara wajar, jujur dan tidak dikurang lebihkan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh mekanisme corporate governance dan kualitas audit terhadap integritas lap…
Leadpreneurship adalah perpaduan antara keterampilan kewirausahaan (entreneurship) dan kualitas kepemimpinan (leadership)rnrnWirausahawan adalah penggerak roda perekonomian suatu negara. Mereka mampu menciptakan banyak lapangan kerja baru sehingga membantu upaya pemerintah mengurangi masalah pengangguran dan kemiskinan. Dengan kewirausahaan, berbagai macam produk dihasilkan, kreativitas dipicu,…
Penelitian yang dilakukan memiliki tujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio dan firm size terhadap kinerja keuangan pada perusahaan sektor consumer non cyclicals yang terdaftar di bursa efek indonesia pada periode tahun 2021 hingga 2024. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan sektor consumer non cyclicals yang terd…
Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance yang diproksikan dengan Komite Audit (KA), Ukuran Perusahaan (SIZE), dan Profitabilitas (ROA) terhadap Sustainable Finance (SF). Objek penelitian ini adalah perbankan yang menerapkan Sustainable Finance pada tahun 2020-2023. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 58 perusahaan …