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This research aims to determine the influence of service quality variables (X1) and location (X2) on purchasing decisions (Y) at Tell Kopi Kediri. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the accidental sampling method, the number of samples in the research was 267 respondents at Tell Kopi. This research data was obtained through questionnaires, interviews and literature studies. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The research results showed that the multiple linear regression equation Y = 16.559 + 0.316 Location has a partially significant effect on purchasing decisions with a sig result of 0.000 <0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that service quality and location simultaneously and significantly influence purchasing decisions.

This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and methodologies in completing audits, evaluating the impact of subsequent events, the role and process of preparing auditor reports and management letters, as well as finding relevant facts in the audit process. This research not only provides an overview of current practices in the world of auditing, but also identifies knowledge gaps that may provide a basis for future research. By understanding in depth the key aspects of the auditing process, this article makes an important contribution to the development of audit science and facilitates a better understanding of future challenges and opportunities.  

This research aims to see the influence of the director's policy on a company contained in a literary work. The literary work used in this research is entitled Tuan Direktur by Hamka. The problem identified in this study is how the character's policy affects the performance of his company and the importance of coworkers. The descriptive qualitative method is used to describe and analyze the policies and strategies taken by the character Tuan Direktur in leading his company. Stakeholder theory becomes the theoretical basis to understand how the director's policies can affect various parties involved or interested in the company. The analysis was conducted by considering the perspectives and interests of various stakeholders, including employees, shareholders, customers, and the surrounding community. The results show that the director's policies in the novel include factors that make the policies appropriate or inappropriate. Each policy has a different impact on company performance and affects the interests of stakeholders differently. The implication of this study is the importance of the director's role in forming policies that consider the interests and perspectives of various stakeholders. By understanding the implications of directors' policies, organizations can improve corporate strategy and management to achieve better and sustainable performance.

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

This research aims to find out how vital information security compliance is in reducing the risk of Data Breach. The method used in this research is Library Research (Library) which is the method used in this writing, and in its use, this method uses books, and journals both in written form and online. Based on the results obtained from this research, it can be concluded that a Data Breach is an incident where sensitive data or important information becomes vulnerable or is accessed by unauthorized parties. To prevent a Data Breach, organizations need to take various security measures, policies, and practices, such as encryption, access management, physical security, network security, security training and awareness, security policies, and monitoring and auditing. Sensitive data protection helps maintain the confidentiality, integrity, and availability of data and protects the reputation and trust of customers and business partners. By implementing good sensitive data protection, organizations can reduce the risk of data breaches which can be financially detrimental and damage the company's image.  

This research aims to determine efforts to improve the quality of data processing and information quality. The method used is Library Research (Library), in its use this method uses books, and journals both in written form and online. Based on this research, it can be concluded that efforts to improve the quality of data processing and the quality of information have a big impact on life, both for business people, education, health, government, organizations, and society who use it to achieve the goals they want to achieve. Because the resulting impact is very good for facilitating all kinds of activities. Make it easier for people to get accurate information and correct data and make wise decisions. With the increase in the quality of data processing and the quality of information, people are not afraid of making mistakes in getting the information they receive.

This research aims to determine the effect of the use of digital money on the amount of money circulating in Indonesia. The method used is Library Research (Library) in this writing, this method uses books, and journals, both written and online. Based on this research, it can be concluded that the use of digital money brings efficiency in transactions, reduces operational costs, allows fast payments, and allows better transaction tracking. It changes the way we interact with finance, providing benefits to individuals, businesses, and the economy as a whole. However, it should be noted that security, regulation, and consumer protection are also important concerns in the development of this financial technology.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

This research was conducted with the aim of identifying and analyzing the impact and influence of entrepreneurial characteristics on business success. The data analysis method used is a qualitative research method based on library research. The data analysis technique used analyzes the content of information collected and taken from various sources and references related to the research title.  The personality traits of an entrepreneur have a significant influence on the success of the company.  Entrepreneurial qualities are an important and inseparable part of becoming an entrepreneur. Because a positive personality makes it easier to face and overcome any situation.

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

Modern technology is developing very rapidly. The impact of artificial intelligence on economic activity. This also happens in web-based applications. Rapid progress makes company competition increasingly tighter and more intense. The aim of this research is to see how entrepreneurship has increased in the current digital era and what opportunities and challenges are faced. The method in this research is library research using book literature, journals and other electronic records. Technology in this digital era is developing very rapidly, but there are challenges and opportunities in this digital era, namely the high level of competition among business opportunities entrepreneurs. The younger generation now has more opportunities to develop their entrepreneurial skills thanks to digital technology.

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.

. This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material. . This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material.

In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

This research aims to determine the analysis of the application of PSAK NO 16 to the treatment of fixed assets. This research uses a literature review method which does not involve collecting primary data through direct observation or experimentation but focuses on previously existing studies. The results of this research indicate that PT Berkah Ela Pratama has conveyed that the overall financial report is in accordance with the requirements and standards for the Implementation of Financial Accounting Standards (PSAK) as the basis for preparing and presenting the current year's financial reports. PT Berkah Ela Pratama provides users with a fair representation of relevant and reliable financial information as required by standards, emphasizing full disclosure. Therefore, for most users, the purpose of viewing financial reports is still fulfilled.

The development of information technology in a digital-based economy supports business actors in aspects of marketing, procurement, distribution, and consumer service. This research aims to determine the influence of price perceptions, online customer reviews, and promotions on purchasing decisions for Heylook Official Shop products on the Shopee marketplace. The population in the research is Heylook Official Shop consumers on the Shopee marketplace the number of which is unknown (infinite). The number of samples in this study was 97 respondents determined using the Lemeshow formula. The sampling technique in this research is non-probability sampling with a purposive sampling method. Data collection was carried out through a questionnaire applied on Google Forms, and measured using a Likert scale. Data analysis uses multiple linear regression with the help of SPSS version 26 software. The findings in this research show that price perceptions and promotions have a significant influence on purchasing decisions, while online customer reviews do not influence Heylook Official Shop Purchase Decisions in the Shopee marketplace. Companies are expected to maintain competitive prices and continue to carry out promotional activities effectively. Companies need to push consumers to provide reviews of the products they purchase so that they become input for other consumers and the company itself.

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

The aim of this research is to determine the influence of entrepreneurship courses on students' interest in becoming entrepreneurs in the Fashion Design Vocational Education study program. This research is important because research on the influence of entrepreneurship courses on students' interest in entrepreneurship in the Fashion Design Vocational Education study program is the first to be conducted. Entrepreneurship courses are one of the courses that students must take. The respondents selected and used in this research were students of the Fashion Design Vocational Education study program. This research was conducted using a survey method using a list of questions (questionnaire) as the main instrument in collecting primary data. From the results of the research and discussion, it can be concluded that entrepreneurship courses have an influence on interest in entrepreneurship among students in the Fashion Design Vocational Education study program at Ngudi Waluyo University, because by taking entrepreneurship courses students gain insight into the concept of entrepreneurship and train entrepreneurial skills which include entrepreneurial characteristics, motivation, business plan, human resources, production and marketing which can increase interest in entrepreneurship and gain experience which can change students' mindset and behavior so that they have an interest in entrepreneurship