Pengabdian kepada masyarakat dilakukan dalam bentuk pendampingan pembuatan Laporan Keuangan Sederhana Kelompok Budidaya Jamur Tiram Al Barokah Kabupaten Serang. Laporan Keuangan, yaitu catatan formal tentang keuangan suatu perusahaan, yaitu laporan tertulis yang mengukur kekuatan keuangan, kinerja, dan likuiditas perusahaan. Selain itu, laporan keuangan juga mencerminkan dampak keuangan terhadap transaksi bisnis. Dari hasil kegiatan pelatihan tersebut, para anggota Kelompok Budidaya Jamur Tiram Al Barokah dapat membuat buku kas utama yang merupakan gabungan catatan pendapatan dan pengeluaran, dimaksudkan untuk mengetahui lebih detail besarnya kerugian atau keuntungan. Pelatihan yang diberikan kepada anggota Kelompok Budidaya Jamur Tiram Al Barokah merupakan langkah tepat untuk memotivasi selera bisnis masyarakat
Kata kunci: Laporan Keuangan Sederhana, Jamur Tiram
This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study
ABSTRACKThe aim of this research are (1) to know the efficiency of machine 1, machine 2, machine 3, and machine 4 and to know which machines that have the highest efficiency; (2) to know which year that have the highest efficiency. The analysis result of efficeincy of PT.ITS with the dmu is machine, shows that the efficiency condition of the machine during five years since 2011 until 2015 generally can be considered to have a perfect efficiency (efficiency = 1).From the five years, there are only 5 occurance of imperfectefficiency which are spread in all the machines.The order of the most efficient Kiln to the least is machine 3, machine 4, mqchine1, and then machine 2.Meanwhile for the annual analysis, theorder of the most efficient year to the least is PENDAHULUAN Saat ini, banyak terjadi perubahan yang cukup drastis pada lingkungan bisnis dunia secara global. Menurut Hansen dan Mowen (2000) menyatakan bahwa terjadinya perubahan di dalam lingkungan bisnis mencakup ; (1) persaingan ekonomi yang semakin bersifat global telah memicu terjadinya persaingan bisnis yang semakin ketat antar perusahaan, (2) pelanggan menuntut kualitas produk serta harga yang murah terhadap produk-produk yang dihasilkan oleh perusahaan, dan (3) waktu menjadi salah satu unsur persaingan didalam lingkungan bisnis.
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