UMKM merupakan pilar terpenting pada bidang ekonomi dengan mendominasi komposisi porsentase bisnis di Indonesia, sehingga para pelaku UMKM harus memiliki kepastian dan payung hukum dalam melakukan transaksi bisnisnya. Program PKM dilaksanakan untuk memberikan edukasi pada para pelaku UMKM tentang pentingnya legalitas usaha untuk keberlanjutan UMKM dimasa new normal serta melatih dan mendampingi pembuatan NIB secara online (pemanfaatan teknologi digital). Metode yang digunakan yaitu servise learning dengan 3 tahap (persiapan, pelayanan, dan refleksi). Program PKM dilaksanakan pada bulan April 2022. Hasil menunjukkan bahwa UMKM dapat memiliki legalitas usaha dalam hal ini Nomor Induk Berusaha (NIB) secara gratis, dan dapat memahami pentingnya legalitas usaha untuk keberlanjutan UMKM yang dijalankannya, serta bagi pihak pemerintah dapat mengetahui, mendata warganya yang menjadi pelaku UMKM.
The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. Samples were taken using purposive sampling. The criteria are based on the companies that issued financial statements during the study period. The data was obtained on the Indonesia Stock Exchange through the website www.idx.co.id. Data were analyzed using multiple linear regression. The results of this study indicate that the capital structure has a partial effect on earnings quality. On the other hand, firm size, profit growth, and liquidity have no partial effect on earnings quality. In addition, capital structure, firm size, profit growth, and liquidity simultaneously effect earnings quality. Keywords : Capital Structre, Firm Size, Profit Growth, Liquidity, Earnings Quality
This study aims to determine the challenges of higher education learning and the implementation of independent learning during the Covid-19 pandemic. The method used in this research is literature study or library research. Literature studies are carried out by reading library sources to obtain the required data. The data sources used are secondary data, where secondary data is collected through textbooks, scientific journals, and perodical. The results showed that online learning is learning that uses an internet-based interactive model and a Learning Management System (LMS). The abilities of lecturers and students in online learning vary, some are accustomed to it, cannot be separated, there are also those who are forced and unprepared. However, the condition of the plague forces everyone to be ready to take advantage of information technology to prevent the outbreak from spreading. The Coronavirus Disease (Covid-19) pandemic has great potential to become a catalyst in the implementation of the Merdeka Learning: Merdeka Campus policy. Lecturers and students become actors in independent learning with the help of information technology. The implementation of online learning is not only dominated by State Universities (PTN), Private Universities (PTS) have also implemented online lectures well. For example, STIEAMM, which already has an online learning facility using an LMS platform with a display and URL: https://stieamm.ecampuz.com The implementation of online learning is not only dominated by State Universities (PTN), Private Universities (PTS) have also implemented lectures online well. For example, STIEAMM, which already has an online learning facility using the LMS platform with display and URL: https://stieamm.ecampuz.com Keywords: Challenges in Learning, Implementation of Free Learning During the Covid-19 Pandemic Abstrak Penelitian ini bertujuan untuk mengetahui tantangan pembelaran perguruan tinggi dan Implementasi Merdeka Belajar di Masa Pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah studi literature atau penelitian kepustakaan. Studi literature dilakukan dengan membaca sumber-sumber kepustakaan untuk memperoleh data yang diperlukan Sumber data yang digunakan berasal dari data sekunder, dimana data sekunder tersebut dikumpulkan melalui buku teks, jurnal ilmiah, perodical. Hasil penelitian menunjukkan bahwa Pembelajaran daring adalah pembelajaran yang menggunakan model interaktif berbasis internet dan Learning Manajemen System (LMS) Kemampuan dosen dan mahasiswa dalam pembelajaran daring beragam, ada yang telah terbiasa, tak lepas masih ada juga yang terpaksa dan tidak siap. Namun, kondisi wabah memaksa semuanya harus siap memanfaatkan teknologi informasi untuk mencegah wabah meluas. Pandemi Coronavirus Disease (Covid-19) justru memberikan potensi besar menjadi katalis dalam implementasi kebijakan Merdeka Belajar: Kampus Merdeka. Dosen dan mahasiswa menjadi actor dalam pembelajaran secara mandiri dengan bantuan teknologi informasi. Implementasi pembelajaran daring bukan hanya didominasi Perguruan Tinggi Negeri (PTN), Perguruan Tinggi Swasta (PTS) juga telah mengimplementasikan kuliah daring dengan baik. Misalnya, STIE AMM, yang telah memiliki sarana pembelajaran daring menggunakan platform LMS dengan tampilan dan URL: https://stieamm.ecampuz.com Kata Kunci : Tantangan Dalam Pembelajaran,Implementasi Merdeka Belajar Di Masa Pandemi Covid-19
This study aims to analyze the level of Financial Performance of the Indonesian Employees Cooperative (KPRI) “ABDI GURU” Praya Lombok Tengah in terms of five (5) aspects that are said to be healthy. The research method is descriptive with a quantitative approach and focuses on the Cooperative Financial Statements for five (5) years. The results showed that from the recap of the results of the ratio analysis of the five aspects used in the research at KPRI ABDI Guru Praya Lombok Tengah for three consecutive years 2017-2019, the score was in the range of 40 x < 60 this means that according to the Ministerial Decree Kop.& UKM Number: 14 Per /M.KUKM/XII/2009 the health of the cooperative's financial performance is in an unhealthy condition. Meanwhile, in 2020-2021 the health of the cooperative's financial performance is in an unhealthy condition because it is in the score range of 20 x < 40. From a general management aspect, KPRI ABDI Guru Praya Central Lombok is able to carry out savings and loan activities as expected as intended by the Minister of Finance Kop. & UKM Number: 14 Per /M.KUKM/XII/2009). The assessment according to the Cooperatives Regulation that the health condition of financial performance is predicted to be quite healthy Keywords: Health Analysis, Cooperative Financial Performance Abstrak Penelitian ini bertujuan menganalisa tingkat Kesehatan Kinerja Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “ABDI GURU” Praya Lombok Tengah ditinjau dari lima (5) Aspek dikatakan sehat. Metode penelitian adalah Deskriptif dengan pendekatan kuantitatif dan focus pada Laporan Keuangan Koperasi selama lima (5) tahun. Hasil penelitian menunjukkan bahwa dari rekapan hasil analisa rasio dari lima aspek yang digunakan dalam penelitian pada KPRI ABDI Guru Praya Lombok Tengah tiga tahun berturut-turut 2017-2019 memperoleh nilai berada pada rentang skor 40 ≤ x < 60 ini berarti bahwa menurut Permen Kop.& UKM Nomor: 14 Per /M.KUKM/XII/2009 kesehatan kinerja keuangan koperasi dalam kondisi kurang sehat. Sedangkan pada tahun 2020-2021 kesehatan kinerja keuangan koperasi dalam kondisi tidak sehat, karena berada pada rentang skor 20 ≤ x < 40. Dari aspek manajemen secara umum KPRI ABDI Guru Praya Lombok Tengah mampu melaksanakan kegiatan simpan pinjam sesuai yang diharapkan seperti yang dimaksudkan olehPermen Kop&UKM Nomor: 14 Per /M.KUKM/XII/2009). Penilaian menurut Permen Koperasi bahwa kondisi kesehatan kinerja keuangan diprediksi cukup sehat Kata Kunci : Analisis Kesehatan, Kinerja Keuangan Koperasi
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