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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 profitability as proxied by Return on Equity (ROE), solvency as proxied by Debt to Equity Ratio (DER), and liquidity as proxied by Current Ratio (CR) on firm value as proxied by Price to Book Value (PBV) in the Indonesian food and beverage sector. The study focuses on the 2019-2023 period, a timeframe uniquely defined by the economic disruption of the COVID-19 pandemic and its initial recovery phase. The research method employed is a quantitative approach using multiple linear regression analysis. The sample consists of 10 companies listed on the Indonesia Stock Exchange (IDX), selected through a purposive sampling technique, resulting in 50 firm-year observations. The results indicate that both partially and simultaneously, the variables of profitability, solvency, and liquidity have a significant positive influence on firm value. This finding suggests that during a period of systemic crisis, the capital market places a valuation premium on companies that can demonstrate holistic and comprehensive signals of financial health. The novelty of this research lies in its contextualization of the dynamic role of financial ratios as crucial signals amidst an unprecedented economic shock. This study provides an empirical explanation for why investors prioritized stability and resilience, thereby reconciling conflicting findings in prior literature regarding the impact of liquidity on firm value.

In this era of globalization, business organizations must continue to improve the level of professional services in their respective fields. The use of PLN Mobile in the customer service department at PLN ULP Medan Baru has the potential to provide significant benefits in improving service quality and customer satisfaction. This application is expected to bring positive changes by providing easy access to information for customers regarding billing, blackouts, and other important information. The purpose of this research is to analyze the customer service and benefits of PLN Mobile at PLN ULP Medan Baru. This study uses a qualitative approach to explore an in-depth understanding of the benefits of using PLN Mobile in the customer service department at PLN ULP Medan Baru. A qualitative approach allows researchers to understand customer perspectives, views, and experiences in depth and contextually. Based on the results of the research and discussion conducted by the researchers, it can be obtained that the customer service and benefits of PLN Mobile at PLN ULP Medan Baru are quite good and very useful for customers at PLN ULP Medan Baru, Medan City to meet their electricity needs, complaints and complaints, however, socialization that has not been evenly distributed has resulted in there being PLN ULP Medan Baru customers who have not used the PLN Mobile application. The five dimensions of customer service used by researchers according to Tjiptono (2014: 18), namely the Tangibility, Reliability, Responsiveness, Assurance, and Empathy dimensions at PLN ULP Medan Baru are quite good.