Micro, Small and Medium Enterprises (SME) Snack food in Kebumen Regency is a startup (starter entrepreneurial) that produces snacks, but have a good business model not yet. This study aims to determine the business strategy that is carried out, analyze the strengths and weaknesses of business processes, and provide recommendations for improving SME competencies using the canvas business model. The method used in this research is descriptive qualitative method. The results of the study illustrate that SME have a value proposition that is snacks in the form of healthy snacks and has local branding. To create value propositions, SME partners such as suppliers of raw materials and consumers, become the main SME resources to run production and distribution, which also requires costs. SME income is only through product sales. Recommendations from this research are to participate as sponsors in various community and humanitarian activities, cooperation and fostering of farmers, resellers, packaging improvements, halal product certification, and product development. Keywords: Business Model Canvas, Snack SME, Kebumen
Elaecarpus grandiflorus has the potential to be developed as a source of bioactive compounds. This study aims to obtain the most optimal medium for cell culture induction and flavonoid production in Elaeocarpus grandiflorus culture. Picloram (3.5, 5 and 7.5 ppm) and 2, 4-D (1.5, 2.5 and 3.5 ppm) were used for induction of cell suspension culture. Cell suspension culture induction was observed through growth parameters (fresh and dry weight of cells) and cell suspension formation. In addition, it was found the production of flavonoids. Induction of cell culture is done by growing callus on Woody Plant Medium (WPM) with a variety of growth regulators. The culture was maintained in a shaker at a speed of 120 rpm for 30 days. At harvest, cells were filtered, weighed and dried. The spectrophotometer was used to determine the total flavonoid content. Quercetin was used as a standard compound. The best cell culture induction was obtained in cells maintained in WPM medium with the addition of 2, 4-D 2, 5 ppm. All cells in various treatment media can produce flavonoids with varying concentrations. WPM medium with the addition of 2, 4 D and Picloram can be used for the production of flavonoids from Elaecarpus grandiflorus cells.
This study aims to obtain empirical evidence of the effect of profitability, salt ownership and audit committee on tax avoidance, and to use transfer pricing as a moderating variable. The research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2020. The analysis used is multiple linear regression and interaction test (MRA). The test results show that profitability has a positive effect on tax avoidance, while foreign ownership and audit committees have a negative effect on tax avoidance. Transfer pricing is not able to moderate the effect of profitability and foreign ownership on tax avoidance. Meanwhile, transfer pricing is able to weaken the influence of the audit committee on tax avoidance.
Keywords: Profitability; Foreign Ownership; Audit Committee; Tax Avoidance; Transfer Pricing.
Rejasa contains bioactive compounds.Production of bioactive compounds can be done through callus cultures. This study will examine rejasa callus the growth of in various types and concentrations of growth regulators. The independent variables of this study are the types and concentrations of growth regulators (2,4-dichlorophenoxyacetic acid (2,4-D) and Picloram). Dependent variable is growth of callus. Callus growth was determined from the percentage of explants that produced callus, time of callus formation, and callus morphology. The explants used were young petioles grown on Murashige& Skoog solid medium with the addition of 2,4-D and Picloram at various concentrations. The results showed that the lowest percentage of callus formation observed in explants grown on medium with addition of 3.5 ppm 2,4-D (27%). The explants grown on medium with the addition of 3.5 ppm picloram showed the highest callus growth percentage (93%). Explant grown on MS medium supplemented with3.5 picloram showed the best average time of the callus induction, 29.9 days. Callus that is formed mostly brown, and in some treatments produce green callus. Based on the results of this study, the best medium for induction of rejasa callus is MS medium with the addition of 3.5 ppmpicloram.
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