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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 influence of celebrity endorsement and brand image on consumer purchase intention at Kaloka Café in Bima Regency, Indonesia. The research employed a quantitative approach with an associative design. A total of 96 respondents were selected using accidental sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test with SPSS. The findings reveal that celebrity endorsement does not have a significant effect on purchase intention, while brand image shows a significant positive effect. Simultaneously, both variables significantly affect purchase intention, with a contribution of 44.3%. These results highlight that brand image plays a more dominant role than celebrity endorsement in shaping consumer decisions. The study recommends that Kaloka Café strengthen its brand image through product quality, consistent service, and effective brand communication, while carefully selecting endorsers who are credible and relevant to the target market.

This study aims to analyze the influence of green financing, industrialization level, and fossil energy consumption on carbon emissions in Indonesia for the period 2018–2023. The method used is multiple linear regression with the Ordinary Least Squares (OLS) approach based on time series data. The dependent variable used is carbon emissions, while the independent variables include green financing, industrialization level, and fossil energy consumption. The results of the analysis show that both simultaneously and partially, the three independent variables do not have a significant effect on carbon emissions. The coefficients of green financing and industrialization tend to be positive, while fossil energy consumption is negative, but all are not statistically significant. These findings indicate that green financing policies, industrial development, and fossil energy consumption during the study period have not had a significant impact on carbon emissions in Indonesia. This study recommends the need to extend the observation period, add relevant variables such as the renewable energy mix, and optimize the implementation of green energy and financing policies to support carbon emission reduction in the future.

This study aims to analyze the effect of job satisfaction and organizational commitment on employee productivity at the Semarak Dana Mojokerto Savings and Loan Cooperative.  The problem of low discipline and performance of marketing staff is an important background, given the limited empirical studies on human resource factors in micro cooperatives in Indonesia.  This study uses a quantitative approach with a total sampling technique on 35 respondents.  The instrument, in the form of a questionnaire, consisted of 28 statement items measured on a 1–5 Likert scale, with validity and reliability tests showing good results (Cronbach's Alpha > 0.70). Multiple linear regression analysis was used with the help of SPSS 26. The results of the study show that job satisfaction has a significant positive effect on productivity (β = 0.723, p < 0.05), as does organizational commitment (β = 0.555, p < 0.05). Simultaneously, these two variables contribute to an increase in employee productivity with a coefficient of determination of 77.8%.  These findings support the theories of Locke (1976) and Meyer & Allen (1991) and are in line with previous studies, although the context of micro cooperatives provides unique characteristics. The practical implications of this study encourage cooperatives to strengthen their reward systems, provide training, and improve work SOPs, particularly in marketing services. The limitations of this study lie in the small sample size and cross-sectional design. Future research is recommended to use a larger sample, a longitudinal approach, and include moderator variables such as work motivation or organizational culture.

Penelitian ini bertujuan untuk Untuk mengetahui pengaruh infrastruktur jalan terhadap pertumbuhan ekonomi, pengaruh infrastruktur listrik terhadap pertumbuhan ekonomi dan pengaruh infrastruktur jalan dan listrik terhadap pertumbuhan ekonomi di Indonesia. Jenis penelitian ini menggunaan penelitian kuantitatif. enelitian ini menggunakan data sekunder. Data sekunder yaitu data yang diperoleh dalam bentuk jadi dan telah diolah oleh pihak lainnya yang biasanya dalam bentuk publikasi. Jenis data yang digunakan berupa data Time Series (runtun waktu). Sumber data diperoleh dari Badan Pusat Statistik (BPS). Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Berdasarkan penelitian yang telah dilakukan mengenai pengaruh infrastruktur terhadap pertumbuhan ekonomi di Provinsi Aceh, dalam penelitian dapat menarik kesimpulan bahwa Variabel infrastruktur jalan yang terdapat nilai probabilitasnya yaitu sebesar 0.1804 > 0.05 sehinngga dapat disimpulkan bahwa infrastruktur jalan tidak berpengaruh terhadap pertumbuhan ekonomi. Variabel infrastruktur listrik yang terdapat nilai probabilitasnya yaitu sebesar 0.0220 < 0.05 sehinngga dapat disimpulkan bahwa infrastruktur listrik berpengaruh terhadap pertumbuhan ekonomi   Kata kunci: Pusat Pertumbuhan Ekonomi, Infrastruktur Jalan, Infrastruktur Listrik

This research investigates the impact of brand awareness and online customer reviews on purchase intention regarding Adidas products on the Shopee platform in Indonesia. The research background is founded on the growth of e-commerce and the intense competition present in Indonesia’s fashion industry. A quantitative method employing a survey approach was utilized, engaging 150 Shopee users who are familiar with Adidas products. Data analysis encompassed descriptive tests, classical assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination, all performed using SPSS version 27. The results demonstrate that brand awareness and online customer reviews have a positive and significant effect on consumer purchase intention, both individually and collectively. These findings imply that greater brand awareness and the quality of reviews are associated with an increase in purchase intention for Adidas products on Shopee. This research offers insights for Adidas Indonesia regarding the significance of enhancing brand awareness and fostering authentic reviews through exclusive promotions, review incentives, and the use of the “Verified Purchase” feature. Future research should be encouraged to integrate additional variables such as price and product quality for a more comprehensive analysis

Micro, Small and Medium Enterprises are one of the most important pillars of the economy in Indonesia. MSMEs contribute significantly to Gross Domestic Product, employment, and regional development through income equality. This study attempts to obtain relevant answers regarding the strategic role of MSMEs in sustainable economic development in Indonesia, as well as the obstacles faced by this sector. Despite the government's role in sustainably encouraging MSMEs, this study shows that MSMEs still have difficulty accessing capital, government policies, and digitalization. This study uses a descriptive method to identify data that produces a good understanding of the factors that build the success of MSMEs. The results of the study show that the contribution of MSMEs to GDP is around 61.07%, employing 97% of the total number of jobs, namely MSMEs are quite important for the government and other stakeholders in supporting the role of MSMEs in inclusive and sustainable economic development.

This article discusses the importance of ethics, morals and morals in the context of sharia banking in Indonesia. With increasing public awareness of sharia values, sharia banking strives to provide financial services that meet the principles of justice, transparency and social responsibility. Sharia-based business ethics not only require bankers to behave honestly, but also understand the moral norms that govern social and business interactions. Morality rooted in religious and cultural values ​​is a guideline in maintaining the integrity of financial institutions. Meanwhile, morals reflect individual character which is formed through education and experience, which is very important in maintaining the public's reputation and trust in financial institutions. This article also identifies the challenges of implementing ethics and morals in sharia banking, and provides suggestions for increasing the understanding and application of these values ​​among banking professionals. By understanding ethics, morals and manners, it is hoped that more ethical and sustainable business practices can be created so that they can make a positive contribution to society.

Financial Technology (FinTech) is an innovation in financial services that uses digital technology to provide easier, more efficient and affordable access. This article discusses the development of FinTech in Indonesia, including its role in increasing financial inclusion, providing digital banking services, electronic payments, and peer-to-peer lending business models. Through literature analysis, this article shows that FinTech has driven significant changes in financial access and interactions, especially for those in remote areas or without access to traditional financial services. Although FinTech offers many advantages, such as efficiency and ease of transactions, challenges such as limited access to technology and security risks still need to be overcome. Adaptive regulations and collaboration with traditional financial institutions are needed to maximize the potential of FinTech in supporting financial inclusion and sustainable economic development in Indonesia.

Penelitian ini bertujuan untuk mengeksplorasi faktor makroekonomi yang mempengaruhi ekspor di Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu data ekspor, inflasi, suku bunga, dan nilai tukar pada periode 1998-2022 yang dipublikasikan oleh Badan Pusat Statistik dan Bank Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Metode analisis data yang digunakan dalam penelitian ini adalah model Vector Error Correction Model (VECM) dengan data time series, data diolah dengan menggunakan program eviews 10. Hasil pengujian VECM dalam jangka panjang inflasi berpengaruh positif dan signifikan terhadap ekspor, suku bunga berpengaruh negatif dan signifikan terhadap ekspor. Untuk jangka pendek inflasi berpengaruh negatif dan signifikan terhadap ekspor, suku bunga berpengaruh positif dan signifikan terhadap ekspor, dan nilai tukar pada jangka panjang dan pendek berpengaruh negatif dan tidak signifikan terhadap ekspor.

The aim of this research is to determine the influence of the work environment, individual characteristics and employee performance at Bank Syariah Indonesia. This research uses a qualitative approach using literature study and technical content analysis. In the work environment at Bank Syariah Indonesia there is a huge support for the creation of a company's activity processes. With a good working environment, good and pleasant working conditions will be created, this can provide employee morale. According to (Rahmawanti et al., 2014). a work environment that is always around workers who are able to influence them in carrying out the tasks they have been burdened with. Meanwhile, individual characteristics are that each person must have different views, goals, abilities and needs from each other. These differences will bring habits into the world of work, which will cause self-satisfaction and cause differences between each other even though they work in the same place. An employee's performance is the result of a person's work during the period of work, for example standards, targets or target criteria that have been determined in advance and have been mutually agreed upon.

This study analyzes the characteristics, risk, and return of stocks and bonds in Indonesia. The data used is historical data on stock and bond prices traded on the IDX during a 10-year period, from 2014 to 2024. The analysis methods used are descriptive analysis, t-test, ANOVA, and multiple linear regression. The results of the study show that stocks offer the potential for higher returns than bonds, but also with higher risk. Bonds offer better income stability and lower risk than stocks. The investment decision between stocks and bonds depends on the individual's risk profile and investment goals. Diversification remains an important investment strategy, regardless of risk profile.

International business is a business activity carried out between countries by carrying out export and import activities. International trade is the exchange of goods and services across international borders. This usually comes with additional risks caused by changes in exchange rates. The purpose of this analysis is to find out about the influence of international business on Indonesia. In this type of research the author uses descriptive research and collects information and analyzes data using secondary data. From this analysis, it can be seen the influence and impact of international business on Indonesia.

Penelitian ini bertujuan untuk mengetahui efektivitas pengendalian internal dalam prosedur penyelesaian pembiayaan bermasalah pada PT. Bank Muamalat Indonesia. Tinjauan literatur mengenai pembiayaan bermasalah dan solusi pembiayaan bermasalah disajikan secara rinci. Metode penelitian yang digunakan peneliti adalah penelitian deskriptif kualitatif. Kajian ini memberikan gambaran mengenai permasalahan yang ada. Hasil penyelidikan ini adalah pengendalian internal yang diterapkan di PT. Bank Muamalat Indonesia cukup bagus, namun ada beberapa hal yang perlu diwaspadai. Dalam menyelesaikan pembiayaan bermasalah, sudah sepatutnya dan perlu mengikuti prosedur yang ada serta menggunakan pendekatan Soft Approach dan Hard Approach untuk melakukan pendekatan kepada nasabah dalam mengelola atau memantau pembiayaan bermasalah. Upaya ini dilakukan untuk meminimalisir terjadinya pembiayaan (kredit) bermasalah dan memberikan tanggung jawab yang lebih besar kepada nasabah atas pinjamannya.

The Covid-19 pandemic has occurred. Since 2019, almost all countries in the world have experienced it. The Indonesian population is experiencing a pandemic that causes millions of people to experience difficulties, one of which is economic factors, namely in paying off debt or murabaha financing at Islamic banks and conventional banks. This is due to a decrease in daily income. If these conditions are not addressed properly, it will result in a decline in the economic growth of a country. This article aims to examine the application of the Qur'an Surah Al Baqarah verse 280 to the gift of restructuring murabahah financing to customers affected by the Covid-19 pandemic. The researcher used the literature review method. In addition, this study also uses a narrative analysis method to describe the reality that occurs in the field and conducts interviews with customers and the Bank. The research study conducted in this article shows that the application of Surah Al Baqarah verse 280 during the Covid-19 pandemic can be a solution to maintain the level of economic growth in Indonesia.

This study aims to determine the effect of independent variables (Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate) on the dependent variable (Import Value) in Indonesia for the last five years. This study uses quantitative analysis with descriptive methods used to obtain empirical evidence of the effect of Foreign Exchange Reserves (X1), Foreign Direct Investment (X2), Inflation Rate (X3), Interest Rate (X4), and Import Value (Y). Panel data regression analysis was used with a significance level of 5%. The results showed that the variables of Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate had no significant effect on Import Value in Indonesia. Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate simultaneously have a significant effect on Import Value in Indonesia.

Although Indonesia occupies the third position as a food-producing country in the world, almost every year it faces repeated problems with production, especially rice food production. As a result, Indonesia has to import rice from other food-producing countries. The purpose of this study is to find out what factors affect rice imports in Indonesia. The method used in this study was multiple linear regression analysis. This study concludes that there is simultaneously a significant influence between Rice Production, Rice Price, Population, and Exchange Rate on Rice Imports in Indonesia. Meanwhile, partially Rice Production and Exchange Rate have an insignificant influence, Rice Price and the Population have a significant influence on Rice Imports in Indonesia.

The purpose of this study was to determine the effect of regional original income, general allocation funds, special allocation funds, profit sharing funds, and local government spending on poverty alleviation in provinces in Indonesia. The research method uses quantitative methods. The research data source is secondary data in the form of panel data, namely provincial data in Indonesia for the period 2017-2021 obtained from the Indonesian Central Bureau of Statistics. Analysis of research data using panel data regression analysis. The results of the partial hypothesis test with the t test, it is known that the variables of local revenue, profit sharing and local government spending have a partially significant effect on poverty alleviation. Meanwhile, the general allocation fund and special allocation fund do not have a partial significant effect on poverty alleviation. The results of the F test show that regional original income, general allocation funds and special allocation funds, profit-sharing funds and local government spending have a significant simultaneous effect on poverty alleviation in provinces in Indonesia in 2017-2021.

This research is motivated by a phenomenon. As this phenomenon and previous studies present different research gaps and have been conducted for quite some time, further studies are needed to test the consistency of the results of previous studies and also to revisit existing research gaps. is needed.The focus of my research in writing this journal is how monetary policy has a material impact on Indonesia's Islamic commercial bank lending products and how the inflation rate has a material impact on Indonesia's Islamic commercial bank lending products and the magnitude of the impact of monetary policy. Monetary Policy Politics and inflation rates in the Indonesian economy. The data used in this study are secondary data. Secondary data is research data obtained indirectly (acquired and recorded by others) through an intermediary medium. Secondary data for this study were obtained from the Indonesian Stock Exchange (IDX) Islamic Commercial Bank Listed Companies Annual Reports, OJK Shariah Bank Statistical Financial Statements (SPS), and financial statements issued by Bank Indonesia. The analysis method used in this study is multiple regression analysis. The purpose of this regression analysis is to obtain a comprehensive picture of the relationship between the independent and dependent variables of each company's performance. Before running multiple linear tests, this method requires a classical assumption test for best results. SPSS software version 23 is used to process the data.

In Indonesia, online motorcycle taxis are the largest public transportation with a very large number of partners and fleets, covering all parts of Indonesia. As a profit-oriented mode of public transportation, paying attention to customer satisfaction is a necessity. One of the efforts that can be done is to provide quality services. In fact, this study aims to find out how online transportation users respond by looking at the service elements provided by service providers. Scientific studies are used as a logical way to prove reliable research results, and in this study using quantitative methods and statistical analysis of linear regression. The subjects of this study were users of the online ojek public transportation mode in the student MPLM UNJ 2022,Jakarta. The results of the study provide an overview, in general, respondents are satisfied with the presence of nline motorcycle taxis. This is very helpful and facilitates user activities. However, there are still things that need to be improved, such as comfort and safety standards. Statistically, service has a significant effect on online motorcycle taxi user satisfaction.