The company's ability to generate net income in 2012 and 2014 does not include BI's efficient standards because of the low value of NPM due to higher sales or costs. The net profit earned from the company's operations with the amount of assets used to generate profits is not efficient because the value is lower than the BI standard because the amount of assets is greater than the profit obtained.The company's ability to generate profits from operating return on capital in 2013 was very efficient because the value of ROE in 2013 was above the standard of Bank Indonesia.

Tujuan dari penelitian ini adalah untuk mengetahui Kualitas Pelayanan di Masa Pandemi Covid 19 Pada Puskesmas Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Kartanegara, dan untuk mengetahui faktor – faktor penghambat Pelayanan Pada Puskesmas Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Kartanegara. Penelitian ini berjenis penelitian Deskriptif Kualitatif. Fokus penelitian ini yaitu Kualitas Pelayanan di Masa Pandemi Covid 19 Pada Puskesmas Loa Duri Ilir Kecamatan Loa Janan  Kabupaten Kutai Kartanegara, dengan menganalisa: Prosedur Pelayanan, Waktu Pelayanan,  Biaya Pelayanan, Produk Pelayanan dan Organisasi Penyelenggara Pelayanan dan Faktor – faktor penghambat Pelayanan Pada Puskesmas Loa Duri Ilir Kecamatan Loa Janan Kabupaten  Kutai Kartanegara.Teknik pengumpulan data meliputi: Observasi, Wawancara, Dokumentasi, Studi Pustaka, dan Analisa data yang digunakan yaitu model analisis data interaktif ( Miles &  Huberman)

Nowadays technological developments are increasingly creative and tend to move towards digital. Technological developments have a major impact on the process of statistical learning at the University. In addition, many students lack understanding of statistical concepts and do not like statistical learning. In this paper, it is given a way of involving technology in the undergraduate class statistics teaching and what statistical concepts are needed in this digital age. Thus, it is hoped that the teaching of the undergraduate statistics class becomes something interesting and fun.

The present study was carried out to produce a product in the form of e-module guidelines of basic physics practicum developed using the SIGIL application to practice students' science process skills during the covid-19 pandemic. This research-based paper was conducted through ADDIE model, which consisted of analysis, design, development, implementation, and evaluation stages. In the analysis phase, a needs analysis of questionnaire was conducted to determine the need for e-modules for practitioners and practicum assistants. During the design stage, a preliminary design is made in the form of the structure or content of the e-module, practicum titles, and their layout. Furthermore, in the development stage, the e-module has been developed using the SIGIL application by inserting a practical tutorial video based on a scientific approach and has been assessed with an average score of 3.82 considered Very Good. The implementation was carried out by giving the developed e-module to 20 students who took the basic physics practicum course. After using e-modules for 4 practicum titles, students are given a posttest of science process skills. Based on the posttest results, students received an average score of science process skills of 83.94 considered Skilled category. In addition to data on the score of science process skills, at this stage data on student responses to e-modules were also obtained using responses from questionnaires. The results disclosed that the developed e-module addressed a positive perception with an average response score of 89 considered Very Good. In the last evaluation stage, it was therefore argued that the e-module of basic physics practicum using SIGIL application was concluded appropriate to use on practicing students' science process skills during the Covid-19 pandemic.Keywords: e-module guidelines, basic physics practicum, science process skills.

The use of technology in agriculture or in terms of assisting the state in helping to increase the trade-in coconut commodities can be very helpful, especially for those of the lower class who have commodity trading businesses. Small traders and natural coconut collectors marketed coconut commodities during the Covid-19 pandemic. During the pandemic, commodity prices soared but in terms of marketing, it was still not efficient, especially in small villages. So it can be expected that with this research an application system is built. can help coconut traders promote and market commodities more efficiently with a wider reach. The method used in designing application systems is the waterfall method, which uses the Java programming language in designing applications that are more efficient. The types of payment methods that can be done can use the method by credit card or in cash where consumers can also directly review the place. With this transaction, consumers can have more confidence in the quality of the commodities presented and can establish a relationship with the business owner directly. already done using an Android-based trading application showing the application can run well with the payment methods provided with product promotion features that can be reviewed directly by the buyer.