This study examined the effect of PAD and balance funds on regional financial performance and community welfare in districts / cities in Central Java. The purpose of this study was to prove how much effect the PAD, DBH, DAU and DAK had on regional financial performance and the level of community welfare in districts / cities in Central Java, both partially and simultaneously. The data used in this research was secondary data. The sampling technique used purposive sampling which was the technique of determining the sample with certain considerations. Samples were taken as many as 31 districts / cities in Central Java. The research method used causality research with multiple linear regression models. In this study, the independent variable affects the dependent variable. The results showed that DAU, and DAK partially effected regional financial performance, while PAD, DBH, DAU, and DAK simultaneously affected regional financial performance. The results of other studies indicate that partially there were only two variables PAD and DAU that affect the level of community welfare. Besides that simultaneously PAD, DBH, DAU and DAK variables affect the level of community welfare.

This research purposes to observe the result of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions on Audit Delay by the object of research is consumer goods industry sector companies in Indonesia on 2017-2019. This research is include in category of explanatory research which will explain the level of each variable and conduct hypothesis testing to explain the correspondence among the variables in this research. The approachs research is quantitative approach as the data is numbers in the companys financial statements. This research population is Consumer Goods Industry Sector Companies in Indonesia registered on Indonesia Stock Exchange. While, number of samples is 30 corporations in consumer goods industry sector and nominated by purposive sampling technique. The category of data analysis used multiple linear regression analysis using SPSS 23.0 software for windows programs. The existence of substantial result on Audit Delay since the variables of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions simultaneously be able to proven in this research. A substantial result is given to Earnings Management on Audit Delay. The Complexity of Company Operations has a substantial positive result on the Audit Delay variable. A substantial negative result is given to Solvency on Audit Delay variable. Meanwhile, Audit Opinions has no substantial result on Audit Delay.

This research is a research on halal labeling and branding on food products. The purpose of this study was to determine the effect of halal labeling and brands on purchasing decisions on food products by consumers Muslims in Magelang. The more free circulation of food products is becoming that must be considered by all Muslims, both from the government, perpetrators businesses, and consumers.This study uses a quantitative approach with data processing statistics. The population in this study is the Muslim community of Magelang, with sampling technique using purposive sampling method a number of 50 respondents. The data used in this study are primary data which obtained through a questionnaire, and processed by multiple linear regression analysis test. The results showed that both halal labeling and brand product have positive and significant effect on purchasing decisions of food products by Muslim consumers in Magelang. The the constant value of 10.220 is positive indicating that the value of halal labeling and brand product is constant, then the purchasing decisions variable will increase by 10,220 units.Keywords:halal; labeling; product brand; purchasing decision.     Abstrak Penelitian ini merupakan penelitian mengenai labelisasi halal dan merek pada produk makanan. Tujuan penelitian ini adalah untuk mengetahui pengaruh labelisasi halal dan merek terhadap keputusan pembelian pada produk makanan oleh konsumen muslim di Magelang. Semakin bebasnya peredaran produk makanan menjadi hal yang harus diperhatikan oleh seluruh umat muslim, baik dari pemerintah, pelaku usaha, dan konsumen. Penelitian ini menggunakan pendekatan kuantitatif dengan pengolahan data secara statistik. Populasi dalam penelitian ini yaitu masyarakat muslim Magelang, dengan teknik pengambilan sampel menggunakan metode purposive sampling sejumlah 50 orang responden. Data yang digunakan dalam penelitian ini adalah data primer yang didapat melalui kuesioner, dan diolah dengan uji analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa baik dari labelisasi halal dan merek berpengaruh positif dan signifikan terhadap keputusan pembelian produk makanan oleh konsumen muslim di Magelang. Dari nilai konstanta senilai 10,220 bernilai positif menunjukkan bahwa nilai variabel labelisasi halal dan variabel merek konstan, maka variabel keputusan pembelian akan meningkat sebesar 10,220 satuan.Kata kunci: halal; labelisasi; merek; keputusan pembelian.

Menurut UU No. 8 Tahun 2016 tentang penyandang disabilitas adalah setiap orang yang mengalami keterbatasan fisik, intelektual, mental, dan/atau sensorik dalam jangka waktu lama (Presiden Republik Indonesia, 2016). Maka dari itu kami Tim Pengabdian Universitas Tidar  melakukan pelatihan penjualan produk di era digital melalui e-commerce pada penyandang disabilitas Kota Magelang untuk mendorong kemandirian dan meningkatkan kemampuan penyandang disabilitas agar mengetahui peran e-commerce yang diharapkan dapat memberikan manfaat dalam penjualan produk. Penerapan e-commerce dengan baik dapat menumbuhkan jumlah keuntungan, meningkatkan jumlah pelanggan, selain itu juga berdampak positif pada perkembangan bisnis e-commerce yang menguntungkan. Metode yang kami lakukan adalah memberikan pelatihan pada saat kunjungan penyandang disabilitas Kota magelang ke Universitas Tidar pada bulan Agustus tahun 2020. Kunjungan penyandang disabilitas Kota Magelang tetap sesuai protokol kesehatan yang berlaku.  Pelatihan ini digunakan untuk mendeskripsikan fenomena aktivitas pelaku usaha dalam memanfaatkan e-commerce untuk meningkatkan tenaga penjualan. Dengan adanya pandemi covid-19 yang membuat penyandang disabilitas kurang bebas bergerak maka pemanfaatan teknologi internet, peran e-commerce diharapkan dapat memberikan manfaat yang besar bagi penyandang disabilitas. Hasil dari pelatihan ini menunjukkan bahwa penyandang disabilitas mampu memanfaatkan e-commerce dalam meningkatkan daya saing dan penjualan.

This study aims to analyze the financial performance of PT. Multi Bintang Indonesia Tbk in 2016, 2017 and 2018. The analytical tools used in this study are liquidity ratios (current ratios and fast ratios), solvency ratios (ratio of total debt to assets and total debt to equity) ratios), and profitability ratios (return on investment and return on equity). The results of the current ratio and quick ratio research in 2017 show that the company's financial condition is quite good, because the debt is less than the assets and profits obtained. Whereas in 2016 and 2018, the company's financial condition was not good because of higher debt. The quick ratio in 2016 shows that the company's financial condition is not good. Based on the measurement of the solvency ratio, an increase in the total debt to asset ratio and the total debt equity ratio in 2016 and 2018 indicate that the financial condition is not in good condition. Judging from the profitability ratio, the decrease in return on assets and return on equity in 2016 and 2018 shows that the company's financial performance is not good because the ratios are not maximized in generating profits.