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This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff.  The data source for this research uses primary and secondary data.  The aim of this research is to display, explain and analyze the function of implementing a management control system.  This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural.  Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research.  By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research.  The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education.  The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff.  This is due to the differences in treatment given by the foundation to the two.  So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance.  This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.

This research aims to determine the influence of brand image, price perception, and promotion on the purchasing decisions of Mie Gacoan products in the Solo region. The study utilizes a quantitative approach, employing primary data obtained through distributing written instruments or questionnaires and receiving responses from 100 samples. Smart PLS (Partial Least Square) analysis is used to evaluate the hypotheses in this research, which is a quantitative approach. Based on the results of the Smart PLS analysis conducted, it shows that purchasing decisions are positively (significantly) influenced by brand image, price perception, and promotion.

Previous research or relevant research has a very important role in a scientific work. Through previous or related research, theories and relationships or influences between variables can be strengthened. This article reviews the factors that influence how employee performance is influenced by the work environment, job satisfaction, and commitment to the organization in a literature review in the field of Human Resource Management. The findings from this research literature are that: 1) the work environment influences employee performance; 2) job satisfaction influences employee performance; 3) and commitment to the organization influences employee performance.

The growth of the digital world greatly influences the national economy and has a positive impact on the business world in the fields of technology and information. Tthis research intends to analyze financial reports in measuring financial performance in startup companies. The sample used in this research was PT GoTo Gojek Tokopedia Tbk. The data used is quantitative descriptive with secondary data published by the Indonesian Stock Exchange for the 2020-2022 period. This research analysis uses financial ratio formula calculations consisting of liquidity ratios, laverage ratios, activity ratios, and profitability ratios as analytical tools used to measure the financial performance of startup companies. The results of the research show that the company liquidity performance is classified as very good, the activity ratio is classified as good in the total assets turnover ratio, is classified as poor, and the profitability ratio shows a fairly good level of profit generation.

The Indonesian capital market is a dynamic and challenging area for investment stakeholders, especially stock portfolio holders. This objective is to measure and analyze the performance of stock investment portfolios using standard deviation as a key indicator to measure equity market volatility in the Indonesian capital market. The writing method used is a descriptive method using standard deviation. The result of the standard deviation shows that the higher the investment risk between risk and return to compensate the return corresponding to the greater level of risk taken, but also increases the potential loss. The performance of the stock investment portfolio in 2022 can be said to be good. This can be seen from the growth in portfolio value that continues to increase from month to month. The portfolio's average return on investment (IRR) is 8%.

PT Indofood Sukses Makmur is a public company listed on the Indonesia Stock Exchange. One factor that can influence a company's financial performance is managerial ownership. The aim is to provide a holistic understanding of the relationship between managerial ownership interacting with the financial performance of a company and understand the factors that may or may limit the impact. The descriptive method for analyzing managerial ownership of the financial performance of PT Indofood Sukses Makmur on the Indonesia Stock Exchange can involve calculating certain formulas below. managerial ownership (km)(Number of managerial ownership shares)/(Number of outstanding shares) X 100%. Based on the results of the calculations above regarding managerial ownership in 2022 at PT. Indofood Sukses Makmur Tbk, namely the number of managerial ownership shares is 1,380,020 and the number of outstanding shares is 8,780,426,500, so the result of the number of managerial ownership shares and the number of outstanding shares is 0.00015717. The discussion regarding managerial ownership of financial performance includes an analysis of the impact of managerial share ownership by management on the company's financial performance. Conclusion regarding managerial ownership at PT Indofood Sukses Makmur can have a positive impact on the company's financial performance.

Taxpayers' perceptions regarding coercive taxes have a negative impact on taxpayers to reduce their tax burden by carrying out tax avoidance. But the fact is that this method is difficult to implement, making taxpayers prefer to commit tax evasion. It is believed that tax justice and the tax system can influence corporate and individual taxpayers to carry out illegal tax avoidance activities or tax evasion. This research was conducted to determine the influence of Tax Justice and the Tax System on Tax Evasion. This research was carried out using qualitative methods with literature studies and literature reviews, the results obtained were that tax justice and the tax system had a negative effect on tax evasion

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

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 study examines the impact of pricing strategy and service quality on customer preferences on the Shopee e-commerce platform. This study's methodology, which included a quantitative approach and primary data from a questionnaire, identified 33 Shopee users in Tasikmalaya. An analysis using SPSS confirms that the two factors mentioned above—price strategy and service quality—contribute about 40.5% to consumers' preferences for fashion products on Shopee. Even though price strategy has a significant relationship, service quality has a stronger and more positive impact on customer preferences. Implicitly, it is crucial for e-commerce businesses to improve the quality of their services while meticulously developing price phase strategy to make it more in line with customer preferences. All of this offers advantages for the e-commerce business in developing strategies to meet customer needs in an increasingly competitive market.

The aim of entrepreneurship education is to develop attitudes, enthusiasm and the ability to create something of value for oneself and others. Creative, innovative, independent, leadership, good money management and never giving up are entrepreneurial attitudes that must be instilled in children from an early age. As followers of the Prophet Muhammad SAW we need to learn from his figure as an entrepreneur. Where in his journey as an entrepreneur, Rasulullah successfully proved that to start a business one does not have to have money first, there are other elements that are more important than that, namely that one must have the right entrepreneurial mentality. The purpose of this article is to analyze the importance of entrepreneurship education instilled from elementary school age in an Islamic perspective. This research uses a qualitative method with a literature-based approach. Qualitative research relies on the collection and analysis of non-numerical data (such as text, video, or audio) to understand concepts, opinions, or results. Entrepreneurship education taught at elementary school level is believed to be able to reduce children's consumption habits, train them to create something of value and give birth to the next generation to create jobs in the future.

This research aims to determine the influence of CPO prices, inflation rates and the Rupiah exchange rate on share prices of companies in the palm oil plantation sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The type of research used is quantitative research with the data source used is secondary data. The sample in this research was 12 oil palm plantation companies using a purposive sampling technique, namely a sampling technique that sets certain criteria. This research uses panel data regression with the selected model, namely the random effect model. The classical assumption tests used include normality tests and multicollinearity tests with t-statistic hypothesis tests, F-statistics and coefficient of determination. The partial research results show that CPO prices have a significant effect on stock prices, the inflation rate has a significant effect on stock prices and the rupiah exchange rate has a significant effect. Meanwhile, the research results simultaneously show that CPO prices, inflation rates and the rupiah exchange rate have a significant effect on stock prices.

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.

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 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.

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.

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 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 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.