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This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

The development of e-commerce as part of digital transformation has changed marketing and business transaction patterns, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the implementation of e-commerce and the Quick Response Code Indonesian Standard (QRIS) payment system in increasing revenue for the Sultan Snacks MSME in Parepare City. This study used a qualitative approach with a case study method. Data collection techniques included in-depth interviews, observation, and documentation with business owners and related parties. The data obtained were analyzed using descriptive qualitative analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results show that the implementation of e-commerce at the Sultan Snacks MSME is carried out through the use of digital platforms and social media as a means of product promotion and sales, which can expand market reach and increase the number of orders. Furthermore, the implementation of the QRIS payment system provides convenience and speed in the transaction process and helps business owners maintain more orderly financial records.

This research aims to analyze the influence of job placement, fringe benefits, and work facilities on the performance of employees at Jawa Pos Kediri, both partially and simultaneously. The method used is quantitative with a descriptive and associative approach. Data were collected through the distribution of questionnaires to 50 respondents who are employees of Jawa Pos Kediri. The data analysis techniques used include multiple linear regression, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²). The results indicate that both partially and simultaneously, job placement, fringe benefits, and work facilities have a positive and significant impact on employee performance. The R² value of 0.944 indicates that 94.4% of the variation in employee performance can be explained by these three variables, while the remaining 5.6% is influenced by other factors. Therefore, this study emphasizes that appropriate job placement, adequate benefits, and sufficient work facilities are important factors in improving employee performance at Jawa Pos Kediri. Thus, the company management needs to pay more attention to these three aspects to create a productive and sustainable work environment.

This study aims to analyze the operational and marketing strategies of UMKM Bolu Kambu Daeng Rosi in enhancing the competitiveness of traditional food products in Barru Regency, South Sulawesi. The research uses a descriptive qualitative approach with a case study method, through guided observation, semi-structured interviews, and documentation. The findings show that the enterprise's strengths lie in its culturallybased product differentiation and strong customer loyalty. However, the business still faces challenges in managerial aspects, digital promotion, and operational recording. SWOT analysis highlights the importance of strengthening production systems and applying simple marketing strategies to expand market reach. In addition, a daily profit and loss estimation shows a relatively high profit margin, though not yet supported by a documented financial system. The main recommendation is the need for gradual managerial transformation through simple financial record-keeping, basic visual promotion, and technology adaptation aligned with the owner's capacity. This research is expected to contribute to the development of local culinary-based MSMEs rooted in cultural heritage.

This study aims to examine the effect of profitability ratios, namely Earnings per Share (EPS), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), on the stock price of PT Ciputra Development Tbk during the 2016–2023 period. The research employs a quantitative approach with a causal research design using secondary data derived from quarterly financial statements and stock closing prices published by the Indonesia Stock Exchange. The data were analyzed using multiple linear regression, supported by classical assumption tests, partial hypothesis testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R²). The results show that EPS, NPM, and ROA do not have a significant effect on stock prices, while ROE has a positive and significant effect. Simultaneously, all profitability variables do not significantly influence stock prices. The coefficient of determination indicates that profitability ratios explain a relatively small proportion of stock price variation, suggesting that stock prices in the property sector are influenced more by external and market-related factors than by short-term profitability indicators. These findings imply that ROE is the most relevant profitability indicator for investors in assessing property sector stocks, while other profitability ratios play a limited role.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

This study aims to analyze traders’ perceptions and behaviors toward the implementation of sharia principles in Islamic banking products and services. A descriptive qualitative approach was employed, involving traders at Parung Market selected through purposive sampling. Data were obtained through in depth interviews, observations, and documentation, then analyzed using thematic analysis through coding, categorization, and pattern identification. The findings reveal that most traders hold positive perceptions of core Islamic banking values such as fairness, transparency, and the prohibition of usury. However, their understanding of sharia contracts varies and is not fully comprehensive. Despite these positive perceptions, actual behavior does not always align, as traders often prefer conventional banks for business transactions requiring speed, efficiency, and more reliable digital services. This indicates a clear gap between religious intentions and economic practices, commonly referred to as the intention behavior gap. The study concludes that improving Islamic financial literacy, strengthening digital service innovation, and enhancing service quality are essential to promoting wider adoption of Islamic banking products.

This study aims to examine the influence of Social Media Marketing, Bundling Price, and Electronic Word of Mouth on Purchase Decisions for Spotify Premium, with Brand Awareness functioning as a mediating variable. A quantitative approach was applied using a survey method involving 120 Spotify Premium users in South Tangerang. The research instrument employed a Likert scale and was analyzed using Structural Equation Modeling with Partial Least Squares to evaluate validity, reliability, and causal relationships among variables. The results reveal that Social Media Marketing, Bundling Price, and Electronic Word of Mouth have positive and significant effects on both Brand Awareness and Purchase Decisions. Brand Awareness significantly mediates these relationships, strengthening the impact of digital marketing variables on subscription decisions. The findings demonstrate that consumer decision processes progress through attention, brand recognition, and conversion, shaped by exposure to digital content, perceived value of bundled pricing, and peer-generated reviews that reinforce trust and perceived service quality. This study highlights the importance of strategic and experience-driven digital marketing in increasing customer acquisition for subscription-based music streaming services.

This study aims to determine the effect of service quality (X1), electronic word of mouth (e-WOM) (X2), and consumer experience (X3) on purchasing decisions (Y) among consumers of Facebook Marketplace in Kediri. This research is a quantitative study processed using statistical methods. The data collection techniques used were primary and secondary data. The sampling technique employed was incidental sampling, with a total sample of 96 respondents. The research data were obtained through questionnaires, literature studies, and documentation. The analytical techniques used include validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and the coefficient of determination test. The results of the multiple linear regression analysis yielded the equation:Y = 5.686 + 0.191X1 + 0.242X2 + 0.425X3 + e. The t-test results showed that the service quality variable obtained a t-value of 2.215 with a significance level of 0.029, the e-WOM variable obtained a t-value of 2.072 with a significance level of 0.041, and the consumer experience variable obtained a t-value of 4.557 with a significance level of 0.000. The F-test results showed an F-value of 39.217 with a significance level of 0.000. Based on these results, it can be concluded that there is a partial effect of service quality on purchasing decisions, e-WOM on purchasing decisions, and consumer experience on purchasing decisions. Moreover, there is a simultaneous influence of service quality, e-WOM, and consumer experience on purchasing decisions.

This study aims to determine the effect of location, store atmosphere, and content marketing on Generation Z consumer purchasing decisions at Hakui Kopi 0 KM Tulungagung. This type of research uses quantitative research with associative methods. Sampling was carried out using purposive sampling method, the population in this study were generation z consumers at Hakui Kopi 0 KM Tulungagung. The data used in this study are primary data using a questionnaire and get a sample size of 144 which can be obtained using Hair's formula. The analysis technique used in this study consists of validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test, and determination coefficient test (R2). The results of the study indicate that partially the location has a positive and significant effect on purchasing decisions with a significance value of 0.000> 0.05. Furthermore, Store Atmosphere partially has a positive and significant effect on Purchasing Decisions with a significance value of 0.000 <0.05. Content Marketing has a positive and significant effect on Purchasing Decisions with a significance value of 0.000> 0.05. The influence of Location, Store Atmosphere, and Content Marketing simultaneously has a positive and significant effect on Generation Z Consumer Purchasing Decisions at Hakui Kopi 0 KM Tulungagung.

This study aims to analyze the marketing strategy of the Wadiah Savings Product (Hanabung) at KSPPS Hanada Quwais Sembada using a SWOT approach to identify internal strengths, weaknesses, external opportunities, and threats influencing the institution’s marketing performance. The research employs a descriptive quantitative method supported by qualitative data obtained from interviews with five key informants. Data analysis was conducted using the IFE and EFE matrices to evaluate the weight, rating, and score of each strategic factor. The findings indicate that KSPPS Hanada’s major strengths include strong member loyalty, personalized services, and compliance with sharia principles. The main weaknesses are conventional promotional activities, limited marketing human resources, and insufficient digital innovation. Opportunities arise from increasing public awareness of Islamic finance, while threats come from digital financial service competition and low financial literacy levels. With an IFE score of 3.10 and an EFE score of 2.75, the institution is positioned within a growth strategy. The study highlights the need for more innovative and adaptive marketing strategies through digitalization, human resource development, and continuous financial literacy initiatives.

This study aims to analyze the digitalization strategies implemented by Islamic banks to increase public interest in Sharia savings products. The research focuses on the use of digital technologies such as mobile banking, Islamic fintech, big data, and social media as key instruments to enhance service accessibility and strengthen customer trust. A qualitative descriptive method with a literature-based approach was employed by collecting and examining relevant academic sources. The data were analyzed using thematic analysis to identify patterns and relationships between digitalization and customer interest in Sharia savings. The findings indicate that digitalization enhances service accessibility, operational efficiency, and personalized user experiences. Mobile banking plays a dominant role in improving transaction convenience, while social media contributes significantly to customer education and product promotion. Furthermore, collaboration with Islamic fintech supports financial inclusion and encourages innovation aligned with Sharia principles. The results confirm that digitalization is a strategic driver for Islamic banks to remain competitive and relevant within the evolving financial industry landscape.

This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25. The results revealed that both partially and simultaneously, product differentiation, social media promotion, and service quality have a positive and significant effect on purchase intention. Social media promotion is the most dominant variable influencing consumer buying interest, followed by service quality and product differentiation. These findings highlight the importance of creative digital promotion strategies and high service quality in enhancing consumer attraction and loyalty. This research provides practical implications for business owners in designing digital-based marketing strategies and academic contributions to the development of consumer behavior and marketing strategy literature within modern beverage SMEs.

This study aims to analyze the influence of service quality, café atmosphere, and trust on customer loyalty at Omah Petoeng Tulungagung. The research employed a quantitative approach with an associative design. The population consisted of customers who had made at least two purchases, with a sample of 112 respondents selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with SPSS version 25. The results indicate that service quality, café atmosphere, and trust have a positive and significant effect, both partially and simultaneously, on customer loyalty. Among these variables, trust shows the most dominant influence on loyalty. The coefficient of determination (R²) of 0.540 indicates that 54% of customer loyalty variation is explained by the three independent variables. These findings highlight the importance of integrating quality service, pleasant café ambiance, and customer trust in fostering long-term loyalty. The study provides practical implications for local café managers to enhance competitiveness through trust-based service strategies and customer experience management.

This study aims to analyze the influence of work facilities, competence, and work conflict on employee productivity at UD Karya Pala Kediri, both partially and simultaneously. The research employed a quantitative approach with a causal associative design. The population consisted of 36 employees, all of whom were included as respondents using a saturated sampling technique. Data were collected through questionnaires using a five-point Likert scale and analyzed using validity, reliability, classical assumption tests, and multiple linear regression analysis. The results indicate that work facilities, competence, and work conflict have a positive and significant effect on work productivity, both partially and simultaneously, with a coefficient of determination (R²) value of 0.862. This means that 86.2% of the variation in work productivity is explained by these three variables, while the remaining 13.8% is influenced by other factors outside the research model. The findings highlight that improving employee productivity can be achieved through adequate work facilities, continuous competence development, and constructive conflict management within the workplace.

This study aims to analyze and determine the optimal production capacity at Sekar Arum MSMEs to achieve maximum profit using the Linear Programming (LP) graphical approach. The research employed a quantitative method with a descriptive approach. The data used included primary data from interviews and observations, and secondary data from production and raw material records. The analysis was conducted by formulating a mathematical LP model consisting of an objective function and constraint functions based on the limited resources available to the enterprise. Data processing was carried out using POM-QM for Windows version 5 with the graphical method to identify the optimal solution point. The results indicate that the optimal production combination is 2 kilograms of red ginger and 3 kilograms of tamarind turmeric, yielding a maximum profit of Rp4,600,000 per production cycle. The implementation of Linear Programming proved effective in assisting MSME owners in making efficient production decisions, thereby enhancing profitability and the sustainable use of resources.

This study aims to analyze the effect of price, promotion, and location on customer satisfaction at The Daily Wash Laundry Kediri. This research employs a quantitative associative approach to examine the causal relationship among variables. The sample consists of 170 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through validity and reliability testing, classical assumption tests, and multiple linear regression analysis using SPSS version 26. The results show that price, promotion, and location each have a positive and significant effect on customer satisfaction. Simultaneously, the three variables significantly influence customer satisfaction with a determination coefficient value of 0.908, indicating that 90.8% of customer satisfaction variation can be explained by these variables. These findings indicate that a combination of appropriate pricing, effective promotion, and strategic location significantly enhances customer satisfaction in the modern laundry service industry.

This study aims to analyze the influence of product innovation, brand image, and service quality on consumer purchasing decisions at Bromfiets Cafe Srengat Blitar. The research is motivated by the growing competition in the culinary industry, which requires businesses to continuously innovate, strengthen brand image, and improve service quality to retain customers. The research method employed a quantitative associative approach, with data collected through questionnaires distributed to 121 respondents selected using the accidental sampling technique. The data were analyzed using multiple linear regression with the aid of SPSS version 25.0. The results show that product innovation, brand image, and service quality have a positive and significant effect both partially and simultaneously on consumer purchasing decisions. The Adjusted R² value of 0.727 indicates that these three variables explain 72.7% of the variation in purchasing decisions, while the remaining 27.3% is explained by other factors outside the research model. These findings highlight that the synergy between product innovation, brand image, and service quality is the key factor influencing purchasing decisions and sustaining competitive advantage in local culinary businesses.

This study aims to analyze the influence of price, service quality, and product quality on consumer satisfaction at Herbal Medicine MSMEs in Pare, Kediri. The research uses a quantitative associative approach to explain the causal relationship between variables. Data were collected through a questionnaire distributed to 133 respondents selected using accidental sampling. The instrument was tested for validity and reliability, followed by classical assumption tests to ensure data normality, linearity, and consistency. Data analysis employed multiple linear regression using SPSS version 25, with t-test and F-test used to examine partial and simultaneous effects, and the coefficient of determination (R²) to measure model strength. The results indicate that price, service quality, and product quality significantly influence consumer satisfaction, both partially and simultaneously. Service quality and product quality have a positive and dominant impact, while price shows a negative relationship, indicating that consumers remain sensitive to pricing changes. The model explains 76.4% of the variation in consumer satisfaction, confirming that maintaining service excellence and consistent product quality are key to improving satisfaction and loyalty among herbal medicine consumers.