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The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is not applied. The results show a technical increase in EBITDA due to PSAK 116, which has an effect on the apparent improvement of DSCR and Net Debt to EBITDA. Simulations using the PSAK 30 approach show more conservative and realistic ratios. These findings highlight the importance of understanding the impact of accounting standards on ratio interpretation and credit decision-making.

This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data points. The analytical techniques utilized included descriptive statistics and Moderated Regression Analysis (MRA), conducted using the EViews 12 software. The findings reveal that profitability and audit committee presence do not significantly impact the disclosure of sustainability reports, whereas the independent board of commissioners positively influences such disclosures. Furthermore, managerial ownership does not moderate the relationship between profitability, the independent board, and the audit committee with sustainability reporting. This study contributes to the literature by incorporating managerial ownership as a moderating variable in examining the determinants of sustainability report disclosure.

This study aims to test the influence of financial performance as measured by Current Ratio and Debt to Equity Ratio on stock returns. The data used are secondary data from the Annual Report. The sample used in this study was 15 Multifinance Sector companies listed on the Indonesia Stock Exchange for the period 2020-2023, so that the data observed was 60. The type of research used is descriptive and associative with a quantitative method that aims to determine the influence of independent variables on dependent variables, with SPSS analysis tool. The findings of this study indicate that the Current Ratio and Debt to Equity Ratio partially does not have a positive effect on stock returns. On the other hand, Earning per Share (EPS) has successfully influenced stock returns.

The management of State-Owned Goods (SOG) is a crucial aspect of asset management that requires an effective and efficient system. This study aims to analyze the optimization of the State Asset Management Information System (SIMAN) as a tool for managing SOG at the Office of State Treasury and Auction Service (KPKNL) Semarang. Using a descriptive qualitative approach, this research evaluates the implementation of SIMAN in improving the accuracy, efficiency, and transparency of SOG management. The findings indicate that the implementation of SIMAN successfully integrates all aspects of SOG management into a comprehensive digital platform, accelerating the processes of inventory, recording, and reporting SOG. Furthermore, the system facilitates monitoring and auditing by providing real-time and accurate data. The improvement in coordination among units and the use of user feedback are key factors in the system's optimization. However, challenges related to human resource training and technological infrastructure support still require further attention. Overall, SIMAN has had a positive impact on organizational performance and has strengthened accountability and transparency in the management of SOG at KPKNL Semarang.

This study aims to analyze the influence of workload on employee performance, the effect of job satisfaction on employee performance, and work discipline on employee performance. The unit of analysis of the research is PD. Karya Bearing Motor Bekasi, Data collection was carried out by distributing questionnaires, with a total of 25 respondents. This study uses a descriptive method through a quantitative approach with the help of SPSS version 27. The results of the study show that the value of sig. The workload variable is 0.741 > 0.05, the workload variable has no effect on employee performance. The value of sig. Of the job satisfaction variables, which are 0.868 > 0.05, the job satisfaction variable has no effect on employee performance. The value of sig. From the work discipline variables, which are 0.989 > 0.05, the work discipline variable has no effect on employee performance. Then simultaneously the variables of workload, job satisfaction, and work discipline have no effect on the performance of PD employees. Karya Bearing Motor.

Micro, Small, and Medium Enterprises (MSMEs) are business activities that have an important role in expanding employment opportunities and providing broad economic services for the community. However, the obstacles faced by MSMEs are the lack of ability and understanding due to low education and the assumption that the implementation of financial report recording is difficult. Therefore, this study is very interesting because it aims to test the application of SAK EMKM in the preparation of financial statements, especially regarding the application of SAK EMKM in the preparation of financial statements understood by micro, small, and medium enterprises (MSMEs). This study uses descriptive research with qualitative methods. The data collection used was interviews, observations, and documentation. Based on the findings of the research discussion, it can be concluded that Batik Lea Collection MSMEs have not implemented SAK EMKM in the preparation of their financial statements. This is mainly due to the owner's limited knowledge and understanding of accounting and financial reporting standards. Although the owners know about the existence of SAK EMKM, they lack knowledge about its implementation. Evidence from direct observation and documentation shows that Batik Lea Collection MSMEs only record cash inflows and outflows. Owners create bookkeeping reports that can only be understood by themselves

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.

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.

The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of village financial management include the proficiency of village officials, community engagement, oversight, and regulatory frameworks. Effective village financial management yields positive outcomes such as elevated per capita income, poverty reduction, enhanced education and healthcare standards, and improved access to essential infrastructure. Recommendations from the study emphasize the necessity of enhancing the competency of village officials, fostering community involvement, reinforcing supervision mechanisms, aligning regulations, and fostering collaboration between local and central governments in village financial management endeavors. 

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 learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0.  The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.

This research aims to analyze the contribution of credit, level of member satisfaction, and credit services to increasing business income through credit services for members of the Karya Cipta Mandiri Cooperative in Sendangwaru Village, Semarang Regency, Central Java. Using a quantitative approach and SPSS statistical tools, research was conducted on 150 cooperative members who used credit for productive activities. According to the results of descriptive statistical data analysis, member satisfaction levels, credit services, credit contributions, and income increases are all average variables. Classic assumptions such as normality, heteroscedasticity, multicollinearity, and autocorrelation were tested to verify the multiple linear regression model used in the research. According to multiple linear regression analysis, credit contribution and member satisfaction levels have a positive and significant effect on increasing members' business income. In contrast, credit services are not proven to have a significant effect on increasing income. Simultaneous and partial tests show that the three independent variables influence the dependent variable simultaneously.

The purpose of this study was to determine the perceptions of civil servants regarding the equalisation of structural positions into functional positions and their influence on work productivity at Ganesha University of Education. This research uses quantitative descriptive method. The sampling technique used was purposive sampling with a sample size of 59 employees who have the position of head of section and subsection. Collection using interview techniques and questionnaires. Data analysis using a mixed method approach through qualitative descriptive analysis and quantitative analysis using paired sample t-test. The results showed that (a) the implementation of equalisation of structural positions into functional positions at Ganesha University of Education is a bureaucratic reform in accordance with Permenpan-RB Number 17 of 2021 concerning Equalisation of Administrative Positions into Functional Positions; (b) the perception of civil servants towards the transfer of positions shows that the implementation of the transfer of positions has not optimally increased work productivity due to the determination of functional positions that are limited in number and type so that they do not match employee competence; (c) the results of the paired sample T-test test on there are differences in the work productivity of civil servants at Ganesha University of Education before and after equalisation of structural positions into functional positions

This research purpose to determine the influence of Search Engine Optimization, Online Advertising and Time Pressure on Purchase Intentiom at the Uniqlo Flash Sale. This research uses quantitative methods with a descriptive approach. The sampling technique used was purposive sampling with a total of 96 respondents. Data collection techniques by distributing questionnaires. The data analysis technique uses Partial Least Square (PLS) using the Smart-PLS Version 3.0 program. The results of this research show that there is an effect of Search Engine Optimization on Purchase Intention. Online Advertising also has an effect Purchase Intention. Meanwhile, Time Pressure has no effect on Purchase Intention.

Abstract The objectives of this study were to identify the social strata/layers of the fish farming community in Samarinda City and to determine the strategy for aquaculture development in Samarinda City. Respondents in this study were selected using purposive sampling with a total of 26 respondents from fish farmers and 5 staff of the Fisheries Service. Data were analyzed using descriptive qualitative and quantitative and SWOT analysis. The results of the study found that there are two social stratifications in the cultivation community in Samarinda City, namely middlemen/collecting traders and owner fish farmers. Positions as middlemen/collecting traders and fish farmers are status roles that are obtained because they are fought for through their own choices or efforts (achieved status). The top social layer is occupied by middlemen or collecting traders by looking at the level of wealth owned (ownership of vehicles, living conditions and ownership of luxury goods). The strategy that can be carried out for the development of aquaculture in Samarinda City is an aggressive strategy, namely optimizing technology and infrastructure to support the marketing of aquaculture products.

The rapid growth of the online marketplace has created competition between marketplaces in Indonesia. The emergence of various new marketplaces that are growing now allows consumers to move from one platform to another. This challenge must be faced by marketplaces in maintaining consumer loyalty. The purpose of this study was to determine the effect of e-service quality, e-trust and e-WOM on Lazada e-customer loyalty. This research is a descriptive research using quantitative methods. The population of this study is users of the Lazada marketplace in Sidoarjo. Sampling using non-probability sampling techniques with purposive sampling techniques with a total sample of 96 people. Data analysis technique using Partial Least Square using Smart-PLS 3.0 program.   The results of this study indicate that e-service quality, e-trust and e-wom partially affect e- loyalty.

This research aims to examine the influence of fintech payments, financial socialization and financial experience on financial management behavior. This research uses quantitative descriptive methods. The population in this study were active students at Muhammadiyah University of Sidoarjo, totaling 12,730 students and used a purposive sampling technique. The sample was determined using the Slovin formula and a sample of 99 respondents was obtained. The research data source is primary data. The analysis technique uses Partial Last Square with Smart PLS 3.0. The research results show that fintech payment, financial experience and financial socialization partially have a significant effect on financial management behavior.

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

Factors Influencing Economic Growth on the Growth of Sharia Stock Investors in Indonesia in 2015-2021  Stocks have recently been increasingly in demand by the majority of people in Indonesia, many phenomena have occurred including economic problems, crises, politics, and others, but these fluctuations do not affect people's interest in buying Islamic stocks. This study aims to determine the effect of the dollar exchange rate, inflation, and economic growth on the growth of stock investors in Indonesia. This type of research is descriptive research which is analyzed using quantitative analysis. The data used are the financial reports of Islamic banks in Jambi through the Financial Services Authority (OJK), in the period from March 2015 to December 2021. The prerequisite analysis test was carried out using the normality test, muticolinierity, heteroscedasticity, and linearity tests. Furthermore, the data were analyzed using multiple linear regression analysis. Based on the results of the study, it can be concluded that during the period from 2015 to December 2021, the dollar exchange rate has no significant effect on the growth of Islamic stock investors and inflation has a significant negative effect on the growth of Islamic stock investors in Indonesia, GRDP has a significant effect on the growth of stock investors in Indonesia. and simultaneously the Dollar Exchange Rate, Inflation, and Economic Growth are significant for the Growth of Stock Investors in Indonesia.