The development of food and beverage industry is expected to remain one of the leading sectors in supporting growth of manufacturing industry and national economy. The purpose of this study to analyze financial performance in terms of profitability ratios. Object of this research is PT Unilever Indonesia Tbk. The data used in the form of PT Unilever Indonesia Tbk’s financial statements for the periode 2017-2020 Quarter 1.  This result shows that there was a decline in financial performance at PT Unilever Indonesia Tbk in the 2017-2019 period but shows increase trend in the 2019-2020 when viewed from the aspect of profitability ratios. The decline in performance was caused by decrease in sales value and profit value both of gross profit and net profit after tax, but in the 2019-2020 period there was an increase in financial performance in several ratios  including the ratio of gross profit margin, net profit margin, return on assets, while return on equity ratio fluctuated in the 2017-2020 period. Viewed from the gross profit margin ratio, for the net profit margin ratio of 5,55% and return on asset ratio decreased by 1% for the 2017-2018 and 2018-2019 periods, but for the return on equity ratio decreased by 3% in the 2017-2018 period and 7% in 2019-2020 period. The decrease in sales value and net profit was caused by the decline in consumption growth of middle and lower class people.

Persaingan yang semakin tinggi di era revolusi industry 4.0 menuntut mahasiswa untuk kreatif dan inovatif dalam mencari peluang untuk sukses. Menyikapi hal ini, Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda melalui Program Pengembangan Kewirusahaan yang didanai oleh Kementrian Riset dan Teknologi Republik Indonesia mengadakan serangkaian pelatihan untuk meningkatkan motivasi kewirausahaan dalam rangka meningkatkan kemandirian mahasiswa dan alumni di Universitas 17 Agustus 1945 Samarinda. Salah satu pelatihan yang dilakukan adalah Pelatihan dengan tema Pentingnya Segmentasi Pasar dalam Melakukan Usaha.  Pelatihan ini dilaksanakan dengan metode ceramah dan tanya jawab kepada para mahasiswa / tenant yang telah lolos seleksi program PPK Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda.  Pelatihan dilaksanakan pada hari Sabtu 22 Juni 2019 pukul 09.00 sampai selesai. Melalui pelatihan ini, peserta/mahasiswa tenant PPK Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda mendapatkan pengetahuan mengenai mengapa penting untuk melakukan segmentasi pasar dan mempelajari bagaimana cara melakukan segmentasi pasar, penargetan target pasar, serta pemosisian usaha di antara para pesaing. Dengan menentukan segmentasi, targeting, dan positioning yang tepat tentunya para mahasiswa tenant PPK dapat meningkatkan kesigapan dalam menjalankan usaha yang berdampak pada peningkatan motivasi dan kemandirian mahasiswa tenant PPK dalam berwirausaha.

: Enviromental protection and good management is one of the program mandated in UU No.32 Tahun 2009. Plastic waste to increase every year was a serious problem for the sustainability of natural ecosystems. This study to aim the analyze of Tryada Craft entrepeneurship development strategy in the utilization of plastic waste to be a product selling value. The research method is descriptive analysis through SWOT analysis. The results showed that the availability of raw materials were easily obtained, and that give the entrepreneurs to improve the product quantity, but the lack of available business capital and the use of online media that were not optimal in promotional activities, so made the product not yet interest in society and business training have not been implemented. The emergence of negative public perseptions of waste based products was still a threat to the future development of this business. Therefore, government support for these entrepreneurial activites including providing socialization to the public regarding the safety of using recycled products was an important thing to do.      Keywords : SWOT Analysis, Plastic Waste, Environment.

At present the development of business world is increasingly rapid in Indonesia. However, the problem with EMKM is that there are not many EMKMs that are able to hold records, bookkeeping, and even financial reporting.Borneo Food Truck Samarinda Community have not been able to carry out and implement recording, bookkeeping, and financial reporting in their entities. The research objectives to be find out whether Borneo Food Truck Samarinda Community can implement this SAK EMKM in 2018 and to find out the obstacles faced in implementing the SAK EMKM in Borneo Food Truck Samarinda. The research method used is qualitative research. Data collection techniques using interview techniques, documentation and observation. The result showed that of the thirty three UMKM Borneo Food Truck Samarinda Community respondents there were ten UMKM that made journals, inventory data, sales data and prepared financial reports and twenty three UMKM that did not make accounting records.