Petanang village is a village located in Lembak sub-district, Muara enim district, South Sumatra. In 2022, the population will be around 2,020 people or 689 families, residents per square kilometer. Most of these residents develop cassava into processed chips with the basic ingredients of cassava, which are named Kelasan. Class is a type of snack such as chips that comes from Petanang village, Lembak sub-district, Muara Enim Regency. From this process, a home-based MSME is created which is carried out by the residents of the Petanang village. Sales of first-class products are carried out within the village and also outside the village of Petanang. To further increase the potential that exists in Petanang village, Indo Global Mandiri University students try to help develop innovations for Cassava Processing in Petanang Village and Media Functions for Digital Promotion Applications for the MBKM Thematic Community Service Program, Indo Global Mandiri University students make new product innovations, namely Roasted Beef Flavored Cassava Chips. In addition to helping MSME actors create new products that can be marketed in digital media to increase the income of rural communities. Students also provide direction on financial reports and how to market a product in order to dominate the market.
In online learning, the teaching and learning process is facilitated by the use of the internet and digital media to convey the material. Online learning is believed to be more aligned with the current generation of students, who are well-known for their high level of integration with technology products. This is a form of digitization in the field of education that provides a number of advantages. From a practical standpoint, the benefits of online learning in the Covid-19 pandemic era include the ability for teachers and students to interact more effectively because they will not have to physically meet. Additionally, there is no classroom for formal education. The teaching and learning process can occur anyplace as long as the environment is conducive and can aid in concentration. Furthermore, there is no requirement to "dress well" or "look officially" to make it more flexible. A more appropriate approach to online learning is to take a technology strategy that is more appropriate for today's students than traditional classroom approaches. Besides that, the delivery methods employed in online learning programs are typically a blend of formal and informal. The Covid-19 pandemic has created numerous educational opportunities. Online education has separated classroom resources, such as teachers' markers and blackboards, and students' notes and pens. Students will receive more engaging instruction when they are exposed to a variety of media types, including photographs, videos, and audio. This community service is conducted at an elementary school in Jalan pembangunan Pakjo, specifically in Pakjo Elementary School of 126th, in order to facilitate MBKM between universities and elementary schools.
The community is full of pressure due to the sudden emergence of the covid-19 outbreak which has an impact on MSME businesses, so the idea of using pineapple waste is unique. Jumputan is a handicraft made by picking (picking up with your fingers) certain parts of the fabric, then producing a motif according to the pattern drawn from the dyeing process of natural dyes and textile dyes from tightly tied fabrics. Pineapple waste which is not useful for indigenous people into natural dyes to make fabric colors. Pineapple waste is often immediately thrown away, even though if it is used as an interesting work, it will be beneficial for the wider community. By turning Pineapple waste into a beautiful work of art, the price is high. Many people are interested in having it. Besides being able to be reused, the results of used Pineapple Waste craft products can be a business opportunity. Pineapple is usually made. Food jam to be eaten with bread. This time, pineapple waste is a light and easy to use material, even using and playing with Pineapple waste can produce interesting works that are expensive. Not a few people still think that Pineapple has a fragile character and easily rots, especially not durable, this time it was used for natural dyes for fabric jumputans
The long history of cooperatives that existed in the pre-independence era required cooperatives to always make formulas in the form of standard rules that were systematically compiled by the government and other authorities so that cooperatives could continue to play a role in building the nation's economy which has been reflected in the identity of cooperatives. Cooperative identity is reflected in three approaches, namely the essentialist approach, the institutional approach and the nominalist approach. The identity of a cooperative is actually a complex conceptual arrangement so that if the identity of a cooperative is properly implemented, a true cooperative will run according to its main corridor, namely the welfare of its members and society. Governance systems or devices known as Good Corporate Governance according to The Organization Cooperation and Development (OCD) consist of principles and characteristics that can be used as a whole (universal) consisting of culture, environmental differences and systems of laws and regulations and values -values that exist and apply in a country. Based on several studies, the researchers concluded that this crisis occurred due to a failure in implementing good corporate governance. However, there is one solution in alleviating the economic crisis, in which there is a role for the people to help each other and work together in creating a sovereign economy. which complement each other. This cannot be separated because the identity of cooperatives has become a characteristic of cooperatives from the times when ideas about cooperatives have developed and spread throughout the world. Keywords: Identity, Cooperative, Good Corporate Governance
This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.
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