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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 inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

This study aims to analyze the effectiveness of raw material inventory control at the Kediri Wet Noodle business by comparing the traditional method with the Economic Order Quantity (EOQ) method. A descriptive quantitative approach was applied, utilizing EOQ, Safety Stock (SS), Re-order Point (ROP), and total inventory cost analysis. The results indicate that the traditional method leads to 24 purchase cycles per year with an inventory cost of IDR 4,320,000, without considering safety stock or re-order points. In contrast, the EOQ method shows an optimal purchase quantity of 1,421 sacks (35,525 Kg) with five purchase cycles per year, an inventory cost of IDR 574,455, a Safety Stock of 67 sacks (1,675 Kg), and a Re-order Point of 107 sacks (2,675 Kg). Therefore, the EOQ method reduces inventory costs by up to 86% compared to the traditional method. Nevertheless, its limitation lies in the exclusion of raw material shelf life and storage condition factors.

The authors of the article have chosen a company acting as an agent for a container shipping line because the company seeks to decrease its service failures and reduce the chaotic nature of its activities by systematizing them from a scientific point of view and refining its operations at the managerial level. Employees of the company are responsible for activities such as a search for customers, price offers, contacting clients, the conclusion of contracts, coordination of cargo transportation, document control, invoicing and payment control. Proper execution of these operations ensures the quality of services provided by the container line agent. The learning organization concept, situational management theory and total quality management theory are applicable to the management of the personnel activity process in the line. In terms of management functions, planning is more suitable for activities such as searching for customers, price offers, conclusion of contracts and invoicing; organizing is more required when searching for customers, contacting them and concluding contracts; leading is more suitable for activities such as contact with clients, conclusion of contracts and payment control; control is more required when contacting customers, coordinating cargo transportation, invoicing and controlling payment. A conceptual approach that theoretically reveals the principles and possibilities of the company’s activities in the container shipping line can serve as the basis for future empirical research to identify problems in its personnel activity management.

"Insider" practices and "privileges" are often overlooked in human resource management (HRM) discourse, despite their significant impact on organizational justice, employee motivation, and overall performance. This article explores how informal connections and preferential treatment undermine meritocratic systems, distort perceptions of fairness, and reduce job satisfaction and employee commitment. Using a qualitative case study approach, the findings reveal that perceptions of injustice caused by informal practices—such as promotions based on personal ties, biased performance evaluations, and exclusive access to opportunities—can significantly weaken both intrinsic and extrinsic employee motivation. The study highlights the urgency of implementing transparent, accountable, and performance-based reward systems as strategic efforts to foster a fair and healthy organizational culture. Practically, organizations must develop HRM policies that are not only procedurally fair but also perceived as equitable to sustain long-term employee productivity and retention.

Mustofa Bakery is one of the businesses in Sukoharjo that operates in the food sector. The purpose of this study is to analyze product quality control using the Statistical Quality Control (SQC) method to reduce the number of damaged products and analyze the factors that cause product damage at Mustofa Bakery. The type of data used in this study is quantitative data. The data source used in this study is secondary data. Data collection methods by interview and observation. The data analysis technique used in this study uses the Statistical Quality Control (SQC) method. Based on the results of the research that has been done, it can be concluded that in March, April, and October it still exceeds the standard limit of production damage that has been set by Mustofa Bakery in Sukoharjo by 2%. The application of quality control with SQC can reduce the number of damaged products at Mustofa Bakery in Sukoharjo, proven to be true. The results of the Pareto Diagram of the types of damage that often occur are damage due to burning, 1,719 breads or 35.25%, damage due to inappropriate shape, namely 1,607 breads or 32.96%, and damage due to inappropriate texture as much as 1,550 breads or 31.79%. The results of the cause-and-effect diagram (fishbone) of the factors of product damage that occurred at Mustofa Bakery in Sukoharjo occurred due to machines, humans, methods, and raw materials.

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

Companies face new challenges in maintaining compliance with business ethics in the digital era which is characterized by technological advancements and globalization. It is essential to implement business laws to ensure that the company's practices not only comply with applicable regulations but also follow high moral standards. The study looks at how business law can help with ethical compliance in the digital environment, including data protection, transparency, and social responsibility. Using case studies from various industries, this study shows that consistent application of business laws and ongoing ethical counseling can create a strong culture of compliance. As a result, the company can not only reduce legal risks but also build a good reputation in the eyes of the public and consumers.

Entrepreneurship education in Islamic boarding schools (pondok pesantren) plays a strategic role in equipping students (santri) with relevant skills amidst the challenges of the global economy, particularly in addressing the persistently high unemployment rate in Indonesia, which reached 5.86% in 2023. This article explores how Pondok Pesantren Assuniyyah Kencong Jember taps into the creative potential of its students through an entrepreneurship education approach. The research employs qualitative methods to understand the dynamics of the entrepreneurship learning process. Through in-depth interviews and participatory observations, it was found that the integration of entrepreneurship education into the curriculum not only enhances technical and managerial skills but also encourages students to think creatively and innovatively in response to economic challenges. The findings indicate that a supportive environment, along with guidance from mentors and local entrepreneurs, significantly contributes to fostering an entrepreneurial spirit among the students. These findings are expected to contribute to the development of entrepreneurship education models in other Islamic boarding schools and strengthen efforts to reduce poverty through the creation of ethical and competitive new entrepreneurs.

This study examines the effect of leverage on the profitability of PT Pabrik Kertas Tjiwi Kimia Tbk during the 2020–2024 period. Using a causal research method with secondary data obtained from financial reports published on the Indonesia Stock Exchange (IDX), the study analyzes the relationship between Debt to Equity Ratio (DER) as the leverage indicator and Return on Assets (ROA) as the profitability indicator. The results indicate a significant negative relationship between leverage and profitability. Increased DER is associated with a decrease in ROA, suggesting that excessive debt reduces financial performance due to higher interest costs and financial risks. This study contributes to the understanding of leverage's impact on profitability in the manufacturing sector, offering valuable insights for corporate management, investors, and academics. Recommendations include enhancing operational efficiency and optimizing debt management strategies to improve long-term profitability

Damage that occurs to manufactured goods can occur due to several things, such as in the manufacturing process, in the packaging process or during the delivery process. To find out where when the goods were damaged and the factors causing the damage to the goods as well as the efforts made to reduce the damage to the goods, an investigation was carried out at the time of unloading the goods, to find out where the damage to the goods occurred so as not to harm the recipient of the goods if they received the goods in damage condition.Based on multiple linear regression analysis, the results obtained are Y = 3.133 + 0.044 X1, + 0.402 X2 + 0.299 X3 + . Partial test results of machine (X1), material (X2), man power (X3) have a positive and significant effect on damage goods. It is proven by the results of the comparison of the value of t count with t table and with a significant level comparison of 5% (0.05) where the machine variable t count (0.413) < t table (1.98609), material variable t count (3.142) > t table (1.98609), variable man power t count (2.990) > t table (1.98609). The R2 test of machines, materials and man power gave a significant effect on damage goods by 43.6%, while the remaining 56.4% was explained by other causes outside the model variables that were not examined.

This research is motivated by the tight business competition and the decline in the average value of food and beverage companies in 2020-2023. The purpose of this study was to determine the effect of profitability, capital structure, and company size on firm value. This study uses a quantitative approach with secondary data. The sample in this study amounted to 19 manufacturing companies selected using purposive sampling technique. The data analysis technique was carried out by multiple linear regression analysis with SPSS for windows version 23 software. The results showed that profitability and capital structure partially affect firm value, while firm size partially has no effect on firm value. Profitability, capital structure, and company size simultaneously affect firm value. Based on the results of the analysis and conclusions obtained, it is hoped that future companies can manage their debt in order to reduce their interest expense. For future researchers, it is recommended to add other variables such as dividend policy variables and CSR. For investors, it is advisable to consider profitability and capital structure factors in making investment decisions because it is proven that they have an effect on firm value.

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

This article examines the role of the agricultural sector in efforts to reduce poverty and enhance welfare in developing countries. The primary objective of this research is to analyze the extent to which the agricultural sector can contribute to the improvement of social and economic conditions in these nations. The research method involves the analysis of secondary data from various sources, including agricultural production data, food consumption patterns, and socio-economic and policy factors that influence the agricultural sector. The results of the study indicate that the agricultural sector plays a significant role in reducing poverty and enhancing welfare in developing countries. Firstly, the agricultural sector provides employment opportunities for a significant portion of the rural population, often the most vulnerable to poverty. Consequently, the agricultural sector contributes to increased income and access to economic resources for rural communities. Secondly, the agricultural sector also plays a crucial role in providing sufficient and affordable food for the population in developing countries. This positively impacts nutrition and public health, subsequently affecting the quality of life and overall welfare. By improving productivity and access to food resources, the agricultural sector can help reduce hunger and malnutrition. Thirdly, the agricultural sector has the potential to support national economic growth by supplying raw materials to the food processing and textile industries. This creates additional economic opportunities and enhances the competitiveness of developing countries in the global market.

This study aims to determine the effect of leadership, workload, and compensation on employee turnover intention. This type of research is quantitative, and the analysis used involves associations with a quantitative approach. Research conducted at PT. Natura Laboratoria Prima. The study results show that leadership has a detrimental and important impact on the intention to change jobs. The superior leadership proportionally reduces the intention to change jobs. The workload level positively and significantly impacts the intention to change jobs. The greater the workload, the higher the intention to change jobs. Compensation has an adverse and important impact on the intention to change jobs employees of PT. Natura Laboratoria Prima, meaning that the higher the compensation, the lower the turnover intention.

High levels of openness and responsibility in business operations constitute excellent corporate governance.  Companies can reduce the likelihood of engaging in harmful behaviors and the danger of financial difficulty by adopting a policy of strong corporate governance. The methodology of this study is quantitative descriptive research. Researchers frequently use quantitative descriptive research methodologies to describe or explain phenomena or features of a population or sample. This study discovered that financial hardship is negatively impacted by the factors leverage, credit risk, liquidity ratios, and good corporate governance. Liquidity, as determined by the Current Ratio, is inversely correlated with the severity of financial crises. Therefore, the results of this study support the claim that CR lessens financial stress.

Financing is the main function and product of Islamic banking, namely the distribution of funds aimed at helping those in need, and if managed properly, can contribute significantly to Islamic banking income. However, in their distribution, funds carry many risks due to the uncertain and diverse nature of humans. This risk is reflected in the existence of loans that face problems that reduce the profits or profitability of Islamic banks. The purpose of this study is to explain the effect of Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on the profitability (ROA) of Bank Kaltimtara Syariah By including Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as the independent variable and profitability (ROA) as the dependent variable. This is a quantitative research with multiple linear regression analysis techniques. The population or research theme is the annual report of Bank Kaltimtara Syariah. A total of 9 samples were taken from the Bank Kaltimtara Syariah Quarterly Financial Report for the 2016-2018 period. Based on the test results, it is known that tcount = - 1.4 98 < t table = 1.8 3 3 Financing and NonPerforming Financing (NPF) both have no significant positive effect on Return On Assets (ROA). While the Financing to deposit Ratio (FDR) regression shows a significant influence on Profitability (ROA). The amount of tcount is 1.859 > ttable 1.833

Abstract. Indonesia's economic growth and open-air unemployment rates need to be discussed whether they have an impact or not. Free variables which are economic growth and bound variables are open unemployment. The research method used is quantitative method using document data from the statistical central body (BPS) in Indonesia. Research has shown that economic growth has not hada significant impact on open unemployment. . Where if there is an increase in economic growth it is not certain that it will reduce the open unemployment rate in Indonesia

Community welfare is an indicator of developme t goals. In its implementation, economic development will be faced with various problems that can hinder the success of such development. One of the complex problems related to the prosperity of the population is poverty. High poverty can have an impact on the emergence of various other social problems. It is difficult to know the exact cause and how effective control is to reduce poverty in Pandeglang Regency. The use of analytical tools in this study was carried out to identify and determine specific problems as a factor in the occurrence of poverty in Pandeglang Regency. In addition, this analysis method will contain information about events that must be considered in the scope of poverty alleviation that occurred in Pandeglang district. The final part of this journal discusses the design of poverty control procedures in Pandeglang Regency in approximately five years. Finally, it is hoped that the final results of this research will be very important to prevent poverty in Pandeglang Regency.