Universitas Mahaputra Muhammad Yamin

This research is motivated by the liquidity challenges faced by the digital media sector due to post-pandemic revenue fluctuations. The study aims to conduct an in-depth analysis of the influence of cash management and marketable securities management on the liquidity level of PT MNC Vision Networks Tbk (IPTV), listed on the Indonesia Stock Exchange (IDX), based on the 2024 financial reporting period. The research methodology employed is descriptive quantitative, analyzing secondary data from audited consolidated financial statements. Data analysis techniques include financial ratio analysis—specifically the Current Ratio and Cash Ratio—as well as horizontal analysis to observe trends in current asset changes. The results indicate that the company’s cash and cash equivalents experienced a significant decrease of 40.5%, dropping from Rp233,029 million in 2023 to Rp138,647 million in 2024, driven by negative operating cash flows. Simultaneously, marketable securities management—specifically other financial assets in the form of equity securities on the IDX—recorded a 9.9% decline in fair value to Rp640,031 million. Consequently, the company’s liquidity position (Current Ratio) stood at 0.58x, indicating that current assets are insufficient to cover short-term liabilities totaling Rp2.75 trillion. The study concludes that while the company’s strategy of maintaining a securities portfolio serves as an emergency liquidity buffer, more rigorous debt restructuring and operational efficiency are required to improve the internal cash position. The implications of this research emphasize the importance of synergy between receivables conversion and timely divestment of securities to maintain business continuity amidst high liquidity risks.

Curriculum reform in Indonesia has led to the implementation of the Merdeka Curriculum, which emphasizes learner autonomy, flexibility, and student-centered learning. Teachers play a central role in translating this reform into classroom practice; however, empirical studies capturing teacher voices in elementary English education remain limited. This study explores English teachers’ perceptions of the Merdeka Curriculum implementation in elementary schools during the 2024/2025 academic year. Using a descriptive quantitative approach, data were collected from eight English teachers in five private elementary schools through a structured questionnaire and supported by semi-structured interviews. Descriptive statistical analysis revealed that teachers expressed predominantly positive perceptions of the curriculum. Specifically, 64% of responses indicated agreement regarding alignment with ministerial regulations, while 63% reflected positive perceptions of English teaching practices under the Merdeka Curriculum. Interview findings further showed that teachers valued the curriculum’s flexibility and its support for active and contextualized English learning, although challenges related to curriculum terminology, instructional preparation, and student engagement were also identified. These findings highlight the importance of incorporating teacher perspectives in curriculum reform and underscore the need for continuous professional development to ensure effective implementation of the Merdeka Curriculum in elementary English learning.

The development of superior cultivars and the availability of high-quality seedlings require stable in vitro propagation. This study evaluated the effectiveness of different culture media for the in vitro propagation of local West Sumatra cayenne peppers using a Completely Randomized Design with eight treatments and six replications. Further testing used the Duncan Multiple Range Test. This research was conducted in the tissue culture laboratory of Mahaputra Muhammad Yamin University, Solok, West Sumatra. Callus initiation and shoot regeneration were conducted on MS medium with various auxin–cytokinin combinations, while root induction was tested on MS and WPM supplemented with auxins. Explants consisted of the first leaf and epicotyl from 21-day-old chili seedlings. The highest callus induction (100%) was observed on MS medium supplemented with 3 mg/l BAP + 0.5 mg/l IAA and MS medium supplemented with 4 mg/l 2,4-D for both types of explants. The highest embryogenic callus formation (98.45%) was obtained on MS + 3 mg/l BAP + 0.5 mg/l IAA. Optimal shoot regeneration (5.29 shoots) was achieved on MS + 2 mg/l BAP + 1 mg/l NAA, whereas the best root induction occurred on WPM + 1 mg/l NAA.

This research is motivated by the lack of understanding of the material by students, student boredom in learning, limited learning resources and the use of technology in learning that has not been maximized. The purpose of this study is to produce interactive learning media based on emaze using a contextual approach to integer material for class VII of SMP Negeri 4 Kubung. This type of research is research and development, using PLOOMP development consisting of three stages (Preliminary Research Phase, Design & Develop Prototype, Evaluation). The instruments used are teacher and student interview questionnaires, validation questionnaires consisting of language experts, media experts and material experts. The development of interactive learning media based on emaze goes through three stages. The first stage is preliminary analysis, namely: needs analysis, curriculum analysis, concept analysis, and analysis of student characteristics. The second stage: Creation and development, namely self-evaluation and expert validation. The third stage of evaluation is an assessment of whether interactive learning media based on emaze is valid for use. Based on the results of the validation of the material expert questionnaire 96.67%, media experts 83.88%, and language experts 88.00%, so that the average of the four validators is 89.51%. The results of this validation indicate that the developed emaze-Based Interactive Learning Media has been tested for quality and declared valid for use in the learning process.

This research analyzes how Company Size and Debt Ratio affect the Financial Performance of banking subsector companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using quantitative regression analysis on financial statement data, the study employed purposive sampling to select 36 banking companies meeting the research criteria. The findings reveal that Company Size significantly and positively influences Financial Performance, with a t-value of 2.425 exceeding the t-table value of 1.987 and significance of 0.017 below 0.05, confirming hypothesis H1. Conversely, Debt Ratio shows no significant individual effect on Financial Performance, with a t-value of -1.410 below 1.987 and significance of 0.162 above 0.05, rejecting hypothesis H2. However, simultaneous testing demonstrates that Company Size and Debt Ratio together significantly affect Financial Performance, with an f-value of 3.612 surpassing f-table value of 3.103 and significance of 0.031 below 0.05, accepting hypothesis H?. The study concludes that Company Size plays a crucial role in enhancing banking sector financial performance, indicating that larger banks tend to achieve better financial outcomes. While Debt Ratio lacks individual significance, suggesting that debt levels alone do not meaningfully impact performance, the combined effect of both variables proves statistically significant. This suggests that when analyzed collectively, Company Size and Debt Ratio contribute to explaining variations in banking financial performance, though Company Size emerges as the more influential factor among Indonesian banking companies during the examined period.

International community service (PKM) is a tangible form of university involvement in strengthening academic-based cooperative institutions. This activity was carried out through collaboration with ANGKASA Kuala Lumpur, the parent organization of cooperatives in Malaysia, which has long experience in the development of modern cooperatives. Community Service (PKM). This study involves the fields of economics, law, health, and technology, to identify best practices in the institutional management of cooperatives in higher education The purpose of the activity is to increase the capacity of cooperatives of universities in Indonesia through multidisciplinary synergy, covering the fields of economics, law, health, and technology. The implementation method includes literature studies, field observations, Focus Group Discussions (FGD), and the preparation of cooperative internationalization action plans. The results show that university cooperatives in Indonesia still face challenges in the form of limited governance, lack of innovation in business units, and low utilization of digital technology. Through collaboration with ANGKASA, a model of strengthening cooperatives, developing preventive health business units, implementing governance according to modern legal principles, and integrating digital technology for member services was obtained. In conclusion, international PKM is a strategic step to encourage Indonesian university cooperatives to be globally competitive. The findings show that cooperative digitalization systems, cross-field institutional integration, and strengthening of internal regulations are the foundations for the success of cooperatives in Malaysia. It provides strategic recommendations in strengthening the institution of academic cooperatives in Indonesia

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam mendorong pertumbuhan ekonomi nasional, dengan kontribusi sekitar 60% terhadap Produk Domestik Bruto (PDB) dan menyerap lebih dari 97% tenaga kerja. Di wilayah Jorong Pasa Nagari Paninjauan, Kabupaten Solok, UMKM menjadi fondasi utama dalam menggerakkan ekonomi masyarakat setempat. Namun demikian, masih rendahnya tingkat literasi keuangan menjadi kendala utama yang menghambat kemajuan sektor ini. Berdasarkan hasil survei awal, mayoritas pelaku UMKM belum memiliki pemahaman yang memadai mengenai konsep dasar pengelolaan keuangan, pencatatan transaksi, serta perencanaan anggaran. Hal ini menyebabkan kesulitan dalam pengelolaan modal dan akses terhadap pembiayaan dari lembaga formal. Untuk mengatasi persoalan tersebut, dilaksanakan kegiatan pengabdian masyarakat yang mencakup pelatihan literasi keuangan, pendampingan usaha, serta edukasi mengenai akses pembiayaan. Pelatihan ini dilakukan secara partisipatif dan aplikatif, memungkinkan peserta langsung menerapkan materi dalam praktik usaha mereka. Kegiatan pendampingan turut memperkuat kemampuan pelaku usaha dalam pencatatan keuangan, melakukan analisis keuangan, serta mengelola arus kas secara efisien. Berdasarkan evaluasi melalui kuesioner dan wawancara, ditemukan peningkatan tingkat pemahaman peserta dari 45% menjadi 80%. Peningkatan ini menunjukkan bahwa program yang dirancang secara tepat dapat meningkatkan kepercayaan diri dan kemampuan pengambilan keputusan finansial para pelaku UMKM. Untuk memastikan keberlanjutan, program sebaiknya dilaksanakan secara periodik dengan dukungan modul praktis, kolaborasi dengan institusi keuangan, serta digitalisasi sistem pencatatan keuangan.

Kegiatan ini bertujuan untuk memberikan pemahaman dan keterampilan dasar dalam menerapkan analisis Cost-Volume-Profit (CVP) pada UMKM Pabrik Tempe Solok milik Ibu Eda, guna meningkatkan efisiensi biaya dan perencanaan laba. Metode kegiatan yang digunakan adalah pendekatan deskriptif dengan kombinasi metode kualitatif dan kuantitatif. Pendekatan kualitatif diterapkan melalui wawancara mendalam dan observasi langsung untuk memahami kondisi operasional usaha, sedangkan pendekatan kuantitatif digunakan untuk mengumpulkan data biaya tetap, biaya variabel, volume produksi, dan pendapatan harian, yang kemudian dianalisis menggunakan metode CVP. Hasil kegiatan menunjukkan bahwa penerapan analisis CVP memberikan gambaran yang jelas mengenai struktur biaya, titik impas, dan margin kontribusi, sehingga pemilik usaha dapat merancang strategi harga dan volume penjualan yang lebih efektif. Simpulan dari kegiatan ini adalah bahwa penerapan analisis CVP secara sederhana dapat membantu UMKM dalam pengambilan keputusan strategis dan meningkatkan profitabilitas usaha. Kata Kunci: Cost-Volume-Profit, UMKM, Tempe, Analisis Biaya, Titik Impas

Penelitian ini dilakukan pada PDAM Kota Solok. Tujuan diadakan penelitian ini untuk mengetahui seberapa besar dampak Motivasi dan Profesional Kerja terhadap Kinerja Karyawan di PDAM Kota Solok. Dalam penelitian ini yang menjadi populasi adalah karyawan di Perusahaan Daerah Air Minum (PDAM) di Kota Solok sejumlah 68 orang. Dengan Teknik pengambilan sampel menggunakan metode Total Sampling. Teknik pengumpulan data yang digunakan adalah dengan mengunakan angket/kuesioner. Berdasarkan analisis regresi berganda menunjukkan bahwa variabel Motivasi (X1) dan Profesional Kerja (X2) berpengaruh terhadap Kinerja Karyawan (Y). Persamaan regresi linier berganda yang diperoleh adalah Y = 6.242 + 0.323X1 + 0.475X2 + e. Koefisien determinasi menunjukkan bahwa variabel independen (X1 dan X2) memiliki pengaruh sebesar 50,2% terhadap variabel dependen (Y), sedangkan 49,8% sisanya dipengaruhi oleh variabel lain tidak termasuk dalam penelitian. Uji t variabel Motivasi (X1) dan Profesional Kerja (X2) menunjukkan bahwa keduanya berpengaruh signifikan terhadap Kinerja Karyawan (Y) dengan fhitung ftabel . Dari uji f, Motifasi (X1) Profesional Kerja (X2) secara simultan atau bersama-sama berpengaruh dan signifikan terhadap variabel dependen, yaitu Kinerja Karyawan (Y), nilai fhitung ftabel (32,736 3,14) dan tingkat signifikansi yang lebih kecil dari 0,000 0,05

Tax on motorcyclists registered at the Sorong SAMSAT is known to have a lot of data on drivers who do not fulfill their obligations in paying motor vehicle tax. The purpose of this study was to determine the level of tax compliance at the student level, as well as to determine the factors that influence student compliance in paying taxes. The population used in this study were all two-wheeled motor vehicle taxpayers registered at the Sorong Regency SAMSAT office. The research method used in this study uses a qualitative research method to be able to understand the phenomenon in a natural social context that describes social problems in a person from a behavioral perspective. The results of this study indicate that taxpayer compliance is influenced by the way of thinking, tax knowledge, negligence, and of course taxpayer awareness. While external factors are influenced by tax access, quality of service, tax sanctions, and socialization by tax officers