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This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent and moderating variables in the model simultaneously have a significant influence on stock prices. This suggests that the regression model used in this study is valid and can comprehensively explain stock price variations. This study implies that companies need to develop a more structured financial communication strategy, particularly in the disclosure of dividend information. Not only should the timing of dividend distribution be communicated, but the number of dividends to be distributed should also be clearly communicated to strengthen investor response. The implementation of this strategy must be accompanied by compliance with OJK and IDX regulations to maintain market confidence and increase the value of company shares.

This study aims to analyze and compare the financial performance of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk in 2023 using the DuPont analysis method. The data used in this study are the financial statements of both companies for the year ended December 31, 2023. The analysis was conducted by calculating the net profit margin (NPM), total asset turnover (TATO), financial leverage (EM), and return on equity (ROE) of each company. The results indicate that PT Asuransi Dayin Mitra Tbk achieved better financial performance with an ROE of 5.66%, while the ROE of PT Asuransi Jasa Tania Tbk was only 1.24%. PT Asuransi Dayin Mitra Tbk outperformed in TATO and EM, whereas PT Asuransi Jasa Tania Tbk demonstrated a higher NPM. These findings provide practical implications for insurance company management and investors in decision-making processes. However, this study has limitations in terms of sample size, time period, and its focus on financial factors. Further research is needed to explore non-financial factors influencing the performance of insurance companies.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

This study aims to analyze the comparison of solvency levels and claim payment abilities between two general insurance companies in Indonesia, PT Asuransi Dayin Mitra Tbk (ASDM) and PT Asuransi Jasa Tania Tbk (ASJT), considering the macroeconomic conditions in 2023. The methods used are qualitative and quantitative comparative analyses based on the audited financial statements and annual reports of both companies, as well as a review of macroeconomic data from official sources. The findings indicate that ASDM and ASJT managed to achieve positive performance despite economic challenges, with ASJT recording higher growth in premiums and net income. Both companies maintained solvency ratios above regulatory thresholds and controlled claims ratios. Business strategy adaptation, sound governance, and effective risk management contributed to these achievements. Macroeconomic factors such as inflation, interest rates, and exchange rates were found to influence the performance of both companies, with varying levels of sensitivity depending on their market segment focus. These findings provide valuable insights into the dynamics of the insurance business in Indonesia and highlight opportunities and challenges that industry stakeholders need to anticipate..

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

Islamic boarding schools are educational institutions that are free from credit or financing practices. Islamic boarding schools are free from online loans, currently many santri are trapped in online loans. The purpose of this study is to analyze in depth the santri who have online loans, the reasons for making online loans, and how to pay off these loans. This research uses a descriptive qualitative approach based on the phenomenon with the aim of obtaining sample data results in the field. Comprehensive surveys and interviews were conducted with santri who have online loans at boarding schools. The sample consisted of 40 santri and, we conducted the data collection using a semi-structured questionnaire. The results of this study show that most santri can obtain online loans and each santri uses online loans for consumptive needs and not for productive needs, thus having a negative effect on the educational process at boarding school.

Good financial management is an important aspect of student life, especially for those studying economics. Economics students are expected to have a deep understanding of personal financial management and long-term financial planning. However, not all students have the same ability to manage finances. This research aims to analyze the factors that influence the financial management patterns of students at the Faculty of Economics and Business, Brawijaya University. This research uses a quantitative research method with a cross-sectional survey design, namely, data was collected from 50 students through a structured questionnaire. The research results from this method show that the factors that influence the financial management of economics students are  monthly income, knowledge about finance, attitudes toward financial management, experience in financial management, social support, and personal financial needs and goals. Suggestions that can be given to university is to provide guidance to their students include holding regular training on financial management, inviting financial experts to give seminars or guest lectures, and holding student financial counseling.

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results show that managerial ownership has a significant impact on the condition of financial statements. In line with the fraud triangle theory, which states that high management ownership can increase pressure to achieve financial goals and provide an opportunity to do so. Financial statement fraud is not influenced by institutional ownership and ineffective monitoring. These findings suggest that the effects of institutional ownership and ineffective monitoring may not be easy to predict. Further research is needed to understand the complexity of the components that contribute to the condition of financial statements.

The purpose of this research is to find out the role of marketing digitalization, halal certification and product knowledge. The results of this study show that, first, the role of marketing digitalization facilitates the business of the creative culinary industry in the city of Jambi, including (1) finding consumers, (2) flexible media in promotion, (3) the choice of digital marketing platforms as needed so that they can divert the budget to programs more effectively and, (4) To increase the sales volume, it can carry out management periodically. Second, the role of halal certification is; (1) ensuring that the products that have been produced are avoided from harmful substances and, (2) a form of increasing halal awareness. The third role of product knowledge for creative culinary industry businesses in Jambi City as an understanding of needs is; (1) maintaining human welfare protecting the wealth spent towards the path of goodness, (2) The role of product knowledge as an understanding of the existence of a reciprocal relationship between entrepreneurs and consumers towards products.

The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.

The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as hypotheses using multiple linear regression methods using SPSS 25.0. The total study sample was 110 samples. Personally shows that the scale has a good effect on the fund structure. LiquidityProfitability is bad for the structure of funds. Then, together with the independent variables, they have a significant effect on the structure of the funds.  

The results of the research show that the marketing of the batik industry is an effort to increase labor income in Danau Teluk District, Jambi City by looking at market needs, current trend needs both among students and also among workers so that consumers who come must be met according to their needs. Obstacles in increasing the income of batik workers in Danau Teluk District, Jambi City are caused by employee negligence in working because they do not comply with the instructions given, income according to work ability and difficulties in marketing.

In connection with the need for a financial information system, the Karangawen II Demak Community Health Center is a research object that requires such an information system. This is because in carrying out its operational activities, the Karangawen II Demak Community Health Center has not used an adequate financial information system so that track records of income receipts, shopping expenditures and financial balances have not been recorded properly. This of course has an impact on the smooth operational activities of the Karangawen II Demak Health Center and also has an impact on the assessment of current assets owned by the Karangawen II Demak Health Center. To overcome this problem, this financial information system will be developed on a web basis so that it is hoped that it can help the operational activities of the health center. 

Companies are legal entities that play an important role in the national economy. Like a human body, a company also needs good organization to achieve the targets and goals of the company. Company failures resulting from poor company management occur in international companies, namely the company Apple Inc, which is the most valuable company in the world which ends in 2022, reminding the importance of leadership in company. The research method used in this research uses the Systematic Literature Review method. There are several types of leadership in companies, including four, namely democratic, autocratic, affiliative and visionary leadership. This study concludes that leadership factors in operational management, finance and public relations have a significant impact on companies. Companies that implement democratic leadership tend to be more able to carry out management in all sectors of the company, while companies that implement leadership based on Islamic studies make the relationship between leaders and subordinates more peaceful compared to other types of leadership.

Information systems and technology have many important roles for higher education, such as improving quality to support operations, management and decision-making functions. Most of the information systems currently available are not widely available and are not yet integrated with each other. One of them is within the Faculty of Science and Technology (SAINTEK). An information technology integration service is needed to meet user needs in accessing, using, and utilizing information systems. The Open Group Architecture Framework (TOGAF) is a framework for enterprise architecture that provides a comprehensive approach to planning, designing, and implementing enterprise information architecture, adopting 5 phases of the 10 existing phases, namely, Preliminary Phase, Architecture Vision, Business Architecture, Information System Architecture, and Technology Architecture the results of this research are architectures from these 5 phases so that they can provide an overview and ease of information technology integration. 

This research aims to identify the issues faced by one of the paint distributors in managing their sales information system. The study notes that despite the store's successful sales activities, the utilization of the sales information system remains limited, with the store preferring to manage products without online information handling applications. Based on observations, some weaknesses of the current system include lack of stock data accuracy, hindrances in providing real-time stock information, and limitations in tracking stock changes. The author suggests providing training to users of the web-based sales information system and establishing clear task allocation, as well as system improvements to address existing weaknesses. These suggestions are expected to enhance efficiency and effectiveness in sales management and meet the needs of both administrators and buyers.

  Transportation is an isolation movement in the form of an object or person from one place to another. Choosing between several alternatives is a form of systematic decision making to determine a decision from several existing options. The desire for transportation is an absolute in modern life. Transportation facilities, especially non-public transportation capabilities, are needed by the community to transport various necessities of life every day. One of the means of land transportation that is most widely used by people in Indonesia is the motorcycle, because apart from being more economical compared to four-wheeled vehicles, motorbikes have the advantage of being able to reach their destination more quickly.   Buying a new motorbike requires a lot of money, and for the lower class, they tend to turn their attention to used motorbikes. However, buying a used motorcycle also confronts them with the problem of what brand and type of motorbike to buy.  

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management