The covid-19 pandemic affects businesses facing the dilemma between the company's health and risks. This study aims to investigate the practice of CSR of food and beverage companies in Malang on the economic and social dimensions before and during the pandemic. The survey was conducted by distributing questionnaires directly to the managers or owners of the companies. Thirty questionnaires were descriptively analyzed. The results of this study indicate that some companies in Malang increase their CSR quality during the pandemic, such as by adding CSR quantity, implementing health protocols inside their restaurants, maintaining product cleanliness, giving more attention to employees' health, and increasing more alms by distributing masks and vitamins to customers and the public.
Salah satu masalah yang dihadapi oleh UMKM di Malang adalah menciptakan kemasan yang menarik khususnya produk makanan dan oleh-oleh khas Malang. Padahal peran kemasan sangat penting karena menciptakan kesan pertama bahkan sebelum produk dikonsumsi. Kemasan telah mendukung penciptaan nilai tambah bagi sebuah produk dari segi bentuk, warna, hingga grafisnya. Kemasan juga berfungsi dalam membangun indentitas sebuah produk. Indentitas yang tidak konsisten dapat menyebabkan konsumen kesulitan dalam mengenal produk tersebut. Program pengabdian ini akan melakukan proses redesign kemasan dari produk oleh-oleh khas di Malang. Program pengabdian ini akan dilakukan di Desa Gajahrejo terletak di Kecamatan Gedangan di Kabupaten Malang. Program pengabdian ini akan fokus bagaimana mendampingi pelaku UMKM di Desa Gajahrejo untuk mengembangkan desain kemasan yang diharapkan mampu meningkatkan tingkat daya saing produk tersebut. Program pendampigan pada pelaku UMKM di Desa Gajahrejo yang terdiri dari: persepsi dan harapan UMKM terhadap kemasan yang ingin dihasilkan untuk produk dengan pengisian data. Luaran yang diharapkan dalam program ini adalah desain baru dari produk peserta pelatihan. Proses pemetaan produk-produk Desa Gajahrejo menemukan bahwa produk-produk yang dihasilkan disana memiliki kualitas yang baik dan potensial untuk dikembangkan. Pendampingan pembuatan kemasan produk Desa Gajahrejo sementara hanya fokus pada dua produk yaitu kopi dan nugget kulit pisang yang diyakini memiliki potensi untuk diterima di pasar. “Gajahrejo” merupakan merek (brand) yang akan digunakan untuk produk-produk Desa Gajahrejo. Meskipun hanya dua produk yang dikembangkan, pengemasan dengan berbagai volume dilakukan untuk produk-produk bervariasi.
Indonesia is a country with good economic growth, one of the main contributors of gross domestic product (GDP) is the tourism sector. The country's foreign exchange receipts from the sector continued to grow to US$ 16.11 Billion in 2018. The existence of tourist villages is now a concern of the government in increasing economic equality and reducing the Gini ratio from Indonesia. The potential of tourist villages is huge, about 1,734 potential tourist villages that have the potential to be developed salag the only one is Gajahrejo village located south of malang regency. Gajahrejo village has tremendous economic potential with its wealth and superior products. So, the creation of a website is one of the solutions to the economic improvement of Gajahrejo village. By using waterfall method in the development process that begins with analysis until maintenance is able to provide outstanding website results, by going through 3 stages namely preparation, implementation, and evaluation. With the process and methods used produced a website that serves as a data center and the sale of products from Gajahrejo village as an effort to strengthen the branding of the village.
This study discusses dysfunctional behaviour that occurs from the students and employees' point of view who have work experience in an unhealthy environment. The results of a survey from 20 respondents as sources in this study can be concluded that fraud occurs in everyday life becomes a justification if it is committed by many people. Dishonesty becomes a habit for individuals to repeat it. Someone will make up a new lie to cover up another lie. If humans are allowed to have a culture of dishonesty, then fraud will only become a feeling. Everything that should be considered illegal, it being a legal in implementation.
The business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge. The purpose of this research is to understand various aspects that support the practice of intellectual capital disclosure, intellectual capital measurement methods, barriers and challenges to intellectual capital disclosure, as well as guidelines that can be used for intellectual capital disclosure. This research uses the library method. The type of information used in this research is secondary information sourced from previous literature. The results of the study indicate that the practice of disclosing intellectual capital is very important. This is because intellectual capital is important and relevant information that must be known by stakeholders. Intellectual capital is taken into account in the decision-making process, which can help companies manage assets more optimally. Basically, the guidelines regarding intellectual capital in Indonesia are implicitly stated in PSAK 19. Keywords: Efficiency, Disclosure, Intellectual Capital
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