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This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

This research aims to determine the effect of Working Capital on Remaining Business Results . The data for this research is data in the form of financial reports from 2016 - 2021 obtained from the CU Bahtera Sejahtera Savings and Loans Cooperative. The research method used is a quantitative descriptive method. The data collection techniques used were interviews and documentation while the analysis used was the Normality Test, Simple Linear Regression analysis, Hypothesis Testing (t test) and analysis of the coefficient of determination. The tool used is SPSS V.20 For Windows. The statistical results of the t test show that the working capital variable has no effect on the remaining business results variable. Thus, the results of this research reject that Working Capital has an influence on the Remaining Business Results of the CU Bhatera Sejahtera Savings and Loans Cooperative. The working capital owned by the cooperative is quite large, but the amount of working capital is not necessarily able to increase the remaining business results. 1.2%. This shows that the remaining business results can be explained by working capital of 1.2%, while the remaining 98.8% is influenced by other factors not analyzed in this research.

This research aims to test and analyze the influence between Village Fund Allocation and Economic Growth in Lewolaga village, Tite Hena District. This type of research is quantitative research with an associative approach, through statistical analysis by collecting secondary data regarding village fund allocation and economic growth data from Lewolaga village during the 2015 – 2022 period. The results of statistical analysis show that Village Fund Allocation has a significant influence on Economic Growth in Lewolaga village. Sig value. of the Village Fund Allocation Variable is 0.005 smaller than the significance level α=0.05, so the null hypothesis is rejected and the alternative hypothesis is accepted. The t value is 4,361, while the t table value (df 7; 0.05) is 1.89458, indicating that t count > t table, which confirms the existence of a significant difference between the two variables. This research provides important implications that Village Fund Allocations can be an effective instrument in encouraging economic growth in rural areas such as Lewolaga. The government and stakeholders are expected to optimize the use of village funds by prioritizing programs that contribute to local economic development. In the context of agency theory, community participation in decision making and active involvement of local economic actors are also key in increasing the effectiveness of village fund allocation to achieve better results in supporting economic growth at the Lewolaga village level.

This study aims to determine the effect of motivation, cost of education and length of education on the interest of accounting students to take Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which was calculated using the IMB SPSS 26 program. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this study were 132 active semester VIII students of the accounting study program at Nusa Nipa Maumere University. The results of this study indicate, based on the results of the F test simultaneously the variables of motivation, tuition fees and length of education have a significant effect on the interest of accounting students to take PPAk. However, based on the t test, only motivation has an influence and is significant on the interest of accounting students to take PPAk with a tcount > ttable (6.342 > 2.000) and a significant value of 0.000 <0.05. while the cost of education and length of education did not affect the interest of accounting students to take PPAk with tcount < ttable (0.881 < 2.000) and tcount < ttable (1.169 < 2.000).