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The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environmental costs. Financial performance is impacted by capital structure, which in turn increases profits and debt levels. Revenue growth, however, has no bearing on bottom-line results

The development of the MSME sector plays an important role in driving national economic growth. Marketing and utilization of QRIS technology are factors that can increase business development, especially amidst tight competition and low adoption of digital payment systems. This study aims to determine the effect of marketing and utilization of QRIS technology on the development of the MSME sector. The research method used is quantitative with a population of MSMEs in the culinary sector in 15A Iringmulyo Metro Timur. The sample consisted of 50 respondents, determined through the Slovin formula with the Simple Random Sampling technique. The results of the study showed that partially, marketing has a positive and significant effect on the development of the MSME sector, the utilization of QRIS technology has a positive and significant effect on the development of the MSME sector. Simultaneously, both variables have a positive and significant effect on the development of the MSME sector. These findings indicate that optimizing marketing strategies and utilizing digital payment systems are important factors in supporting the sustainability and growth of micro, small, and medium enterprises in the area.

The purpose of the study is to determine the position of financial ratios in forming profit growth in chemical sub-sector companies during 2019-2023 listed on the Indonesia Stock Exchange. This research approach uses secondary data types in the form of financial and annual reports. The findings of the partial research results Current Ratio and Total Assets Turnover does not affect profit growth, on the other hand the Debt To Equity Ratio and Net Profit Margin successfully influenced profit growth positively.  

The study was conducted as an analysis of the impact of liquidity risk, credit risk, operational risk, asset growth, and net interest margin on financial performance. This study consists of five independent variables consisting of liquidity risk with a proxy for the Loan to Deposit Ratio, credit risk proxied by NonPerforming Loan, operational risk proxied by Operating Expenses to Operating Income, Asset Growth proxied by the Asset Growth Ratio, Net Interest Margin as a measure of net interest margin, and financial performance measured by Return on Assets. There are 39 banks with a total of 117 observation data samples in the study. With the object of research conventional banks that report their annual reports on the IDX in 2021-2023. Based on the results of the study, liquidity risk and asset growth do not affect financial performance. Credit risk and operational risk have a negative effect on financial performance. Also, the net interest margin has a positive effect on financial performance.

Penelitian ini bertujuan untuk menganalisis pengaruh modal usaha dan pendapatan secara parsial serta simultan terhadap pertumbuhan ekonomi pada sektor perdagangan dan jasa di Kota Surabaya. Sektor perdagangan dan jasa memiliki peran krusial dalam perekonomian Surabaya, menyumbang lebih dari 40% PDRB dan menyerap sekitar 60% tenaga kerja. Modal usaha yang memadai dan peningkatan pendapatan dianggap sebagai pendorong utama pertumbuhan ekonomi. Menggunakan pendekatan kuantitatif asosiatif dengan analisis regresi linier berganda, data tahunan dari 2019-2023 dianalisis. Hasil penelitian menunjukkan bahwa modal usaha berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi sektor perdagangan dan jasa di Kota Surabaya, dengan koefisien regresi sebesar 0,013 dan R² sebesar 0,591. Pendapatan sektor perdagangan dan jasa juga menunjukkan pengaruh positif terhadap pertumbuhan ekonomi dengan koefisien regresi 0,004 dan R² sebesar 0,589. Secara simultan, modal usaha dan pendapatan berkontribusi signifikan terhadap pertumbuhan ekonomi (R² = 0,592), meskipun dalam analisis berganda pendapatan menunjukkan koefisien negatif. Ini mengindikasikan perlunya efisiensi dalam pemanfaatan pendapatan untuk mendorong pertumbuhan. Temuan ini menegaskan bahwa modal usaha adalah faktor dominan, dan pengelolaan pendapatan yang efektif sangat penting untuk mencapai pertumbuhan ekonomi yang stabil dan berkelanjutan di sektor perdagangan dan jasa Kota Surabaya. Kata Kunci: Pertumbuhan Ekonomi, Modal Usaha, Pendapatan, Sektor Perdagangan dan Jasa, Kota Surabaya.

Aceh’s economy has long been dominated by the oil and gas sector, particularly LNG Arun exports, which contributed more than 40% of regional GDP (GRDP) in the early observation period. However, declining production after 2014 drastically reduced its share to below 20%, and in recent years, to only around 10–12%. This study aims to analyze the contribution of oil and gas (migas) and non-oil and gas (nonmigas) exports to Aceh’s economy and to assess the potential of export diversification as a sustainable development strategy. The research employs a quantitative approach using secondary time series data from 2007–2021 obtained from BPS, Bank Indonesia, and other official sources. Data were analyzed descriptively and through simple econometric models, including OLS regression and cointegration tests. The findings reveal that oil and gas exports are significant in the short term but have weakened in the long term. In contrast, non-oil and gas exports, although relatively small, exhibit stable growth and demonstrate a long-term relationship with GRDP. These results underscore the importance of diversifying exports towards nonmigas commodities, particularly coffee, cocoa, rubber, and fisheries. The practical implication is the urgent need for Aceh’s development strategy to shift from oil and gas dependence towards globally competitive nonmigas industrialization

This study aims to “analyze the growth rate and contribution of entertainment tax to Regional Original Income (PAD) in Sukoharjo Regency during the period 2019 to 2024. Entertainment tax is one type of regional tax that has the potential to increase PAD revenue if managed optimally. The method used in this study is quantitative descriptive with a documentation, observation and interview approach using data on the realization of entertainment tax revenue and total PAD from the Sukoharjo Regency Regional Finance Agency. The results of the study show that the growth rate of entertainment tax has fluctuated significantly from year to year, with the highest growth occurring in 2022 at 261.04% after experiencing a drastic decline during the pandemic. Meanwhile, the contribution of entertainment tax to PAD in general is still very low, below 10% each year, with an average contribution of 0.768%. This finding shows that although entertainment tax has shown positive growth in several years, its contribution to PAD is still not optimal. Therefore, a more effective management strategy is needed so that the potential revenue from this sector can be maximized to support regional development.”

This study aims to analyze the impact of layoffs (PHK) on the decline in people's purchasing power and Indonesia's economic growth in 2025. Layoffs are predicted to increase due to various factors such as tax hikes, subsidy restrictions, and decreased purchasing power. The study uses a quantitative method with secondary data from BPJS Ketenagakerjaan, Bank Indonesia, and other relevant institutions, as well as consumer survey data to measure the decline in purchasing power. The results show that layoffs significantly reduce people's purchasing power, which in turn negatively affects household consumption and national economic growth. The MSME and informal sectors are also affected by this decline in purchasing power. The study recommends policies that support industries prone to layoffs, revise layoff requirements, and maintain macroeconomic stability to prevent mass layoffs and minimize their impact on Indonesia's economy.

Pertumbuhan ekonomi adalah proses perubahan berkesinambungan menuju kondisi yang lebih baik, diwujudkan melalui kenaikan kapasitas produksi dan pendapatan nasional. Di Jawa Timur, permasalahan utama pembangunan daerah adalah ketidakmerataan distribusi sumber daya manusia (SDM) yang terpusat di kota-kota industri, menghambat optimalisasi pengelolaan kekayaan alam dan kebijakan pemerintah daerah. Untuk mendorong pembangunan ekonomi, diperlukan informasi mengenai potensi daerah dan keterkaitan antara sektor ekonomi yang kurang maju dengan sektor unggulan. Salah satu sektor yang memiliki peranan krusial adalah industri manufaktur, khususnya industri logam, yang secara konsisten menjadi penyumbang signifikan terhadap Produk Domestik Regional Bruto (PDRB) Jawa Timur dan menjadi penggerak industrialisasi serta penciptaan lapangan kerja. Penelitian ini bertujuan menganalisis peran industri manufaktur logam dalam pertumbuhan ekonomi Jawa Timur, dampaknya terhadap sektor lain, serta prospek dan kendala yang dihadapi. Menggunakan pendekatan deskriptif kuantitatif dengan data deret waktu dari BPS, penelitian ini mengidentifikasi sektor-sektor unggulan dan kendala struktural yang perlu diatasi untuk pembangunan ekonomi yang berkelanjutan.

Sambungan pelat baja merupakan komponen penting dalam sistem struktur bangunan, namun rentan terhadap kerusakan akibat beban berulang yang dapat menyebabkan inisiasi retak di sekitar lubang baut. Teknik cold-expansion bekerja dengan menciptakan tegangan sisa kompresif di sekitar lubang baut melalui deformasi plastis, sehingga mampu menghambat pertumbuhan retak dan meningkatkan kapasitas tarik sambungan. Metode penelitian ini menggunakan pendekatan eksperimen dengan pengujian tarik statik pada dua kelompok benda uji: tanpa perlakuan dan dengan perlakuan cold-expansion. Variasi yang digunakan meliputi diameter baut 6 mm dan 8 mm pada pelat baja setebal 3 mm. Hasil menunjukkan bahwa teknik cold-expansion mampu meningkatkan tegangan maksimum rerata sebesar 11,87% untuk baut 6 mm dan sebesar 6,71% untuk baut 8 mm. Dengan demikian, cold-expansion terbukti efektif sebagai metode perkuatan sambungan baja dalam mendukung konservasi dan pemeliharaan bangunan terhadap beban ekstrem.

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah KCP Lippo Cikarang. The background of the study is based on the importance of murabahah financing as one of the main products of Islamic banks in supporting profit growth, as well as the need to ensure that the distribution of financing runs effectively and has a positive impact on the bank's financial performance. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews and internal bank documentation. The results of the study indicate that the distribution of murabahah financing at Bank BJB Syariah KCP Lippo Cikarang has been running effectively, marked by a consistent increase in net profit during the study period. This finding indicates that optimizing the murabahah financing distribution process can be an important strategy in increasing the profitability of Islamic banks. The implication of this study is the need to strengthen the financing monitoring and evaluation system so that the effectiveness of distribution is maintained and is able to provide maximum contribution to the growth of the bank's net profit.

This research intends to assess the influence of sharia reform on the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on key sectors that underpin the national economy. This article employs quantitative methods and secondary data acquired via digital literature research to offer the most recent findings from many sources, including OJK publications, Bank Indonesia, and certified scientific journals. The study's results demonstrate that sharia-compliant principles, including mudharabah, musyarakah, and murabahah, substantially enhance the development, prosperity, and strength of MSMEs. Mudharabah, musyarakah, or murabahah substantially enhance the development, prosperity, and strength of MSMEs. This research provides significant insights for the advancement of equitable and sustainable finance within the Indonesian Islamic economic framework.

Increasing the growth of tilapia can be done by improving the quality of feed by adding multivitamins in the right amount. The purpose of this study was to determine the right dose of multivitamins for the growth and feed conversion ratio of nirvana tilapia (O. niloticus) in the biofloc system. This study was conducted from February to April 2024. This study used nirvana tilapia seeds measuring 4-5 g, with 5 treatments and 4 replications, namely 0 ml / kg of feed (control), 10 ml / kg of feed, 20 ml / kg of feed, 30 ml / kg of feed, 40 ml / kg of feed. The data was analyzed first using normality and homogeneity tests, then the data was analyzed using the analysis of variance test and the Least Significant Difference (LSD) further test. The results of the study showed a significant effect of multivitamin doses on the growth and feed conversion ratio of nirvana tilapia in the biofloc system, the optimal dose of multivitamins on the growth and feed conversion ratio of nirvana tilapia in the biofloc system was 40 ml/kg of feed with an absolute weight of 6.38 g, a specific growth rate reaching 1.53% and a feed conversion ratio of 1.08.

This study aims to determine how much bank financing/credit for micro, small, and medium enterprises can affect Indonesia's economic growth. The results of this study indicate that financing or credit for MSMEs affects economic growth both positively and negatively.

Islamic economics emerged as an alternative system based on Islamic principles to overcome inequality and social injustice in the conventional economic system. This article aims to examine the role of Islamic economics in achieving social justice through four main pillars: digitization of Islamic finance, empowerment of Sharia-based MSMEs, strengthening Islamic microfinance institutions, and optimizing ZISWAF (zakat, infaq, sadaqah, and waqf). This study uses a qualitative method with a literature review approach using national and international journals published since 2021. The results of the study show that Islamic economics has great potential in building a fair, inclusive, and sustainable economic system if supported by technological innovation, integrative policies, and improving public literacy. This research emphasizes the need for synergy between the government, Islamic financial institutions, business actors, and the community to strengthen the role of the Islamic economy in national development. In addition, it is necessary to strengthen regulations and cross-sector collaboration so that the implementation of the Islamic economy can run optimally in various lines of life. With sustained support, Islamic economics is believed to be able to be a solution to complex modern economic challenges.

The church is the Body of Christ that carries out God’s vision and mission in the world to bring many lost souls. Often the church is confused when it has to determine its attitude towards people who sin. One extreme attitude is to just let someone fall into sin because they are afraid of offending that person. Another extreme attitude is to hate sin so much that they also hate the person who does it. Discipline in the church is a major oversight in some churches today. The church also often misunderstands the meaning of church discipline and misimplements it to the congregation. The church misunderstands that church discipline is a form of punishment given not as a warning or reprimand to regret mistakes and return to the right path. From the title of this article, the author describes the results of the discussion using the Qualitative method through a literature research study sourced from scientific papers in the form of journals and related articles that produce several discussions including: the definition and purpose of church discipline, forms of church discipline, challenges in implementing church discipline, and the last is how church discipline can build a spiritually and socially healthy congregation community. The discussion of this article is described by the author to the readers so that they can increase their insight and even teach and encourage the church to always be firm in disciplining congregations who commit sins based on the truth of God’s word.

This study aims to analyze the influence of economic growth and education quality on labor absorption in 27 regencies/cities of West Java Province during the 2020–2024 period using the Random Effect Model (REM) method. The estimation results show that economic growth has a positive and significant effect on labor absorption, with a coefficient of 0.322424 and a p-value of 0.0002. This indicates that regional economic growth contributes to increasing employment opportunities. On the other hand, the quality of education, measured by the average years of schooling, has a negative and insignificant effect on labor absorption, with a coefficient of -0.706782 and a p-value of 0.0755. These findings suggest that improvements in formal education do not automatically lead to increased labor absorption, likely due to a mismatch between graduate qualifications and labor market needs. The Adjusted R-squared value of 0.091650 indicates that the model explains only about 9.16% of the variation in labor absorption, with the remaining variation influenced by other unobserved factors. Therefore, strategic policies are needed, such as the development of labor-intensive sectors and the improvement of vocational education quality and relevance, to optimally enhance labor absorption in West Java.

This study aims to determine the effect of asset growth and capital structure on profitability in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection method used is secondary data from financial reports of Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange. The population in this study was 43 companies and 16 samples were obtained using purposive sampling. The results of this study partially 1. Asset growth has a positive and insignificant effect on profitability. This is supported by the company PT Tri Banyan Tbk which experienced a decline in asset growth for 5 consecutive years. 2. Capital structure has a negative and significant effect on profitability. This shows that if the capital structure of a Food and Beverage company increases, profitability will decrease and vice versa. 3. Simultaneously, Asset growth and capital structure have a significant effect on profitability. This shows that if asset growth and capital structure increase or decrease, it will affect profitability in Food and Beverage companies.

A recent study analyzed the factors influencing poverty rates in nine cities in East Java from 2020 to 2024, with a specific focus on the unemployment rate, Human Development Index (HDI), and industrial sector growth. Utilizing secondary panel data and a Random Effect Model (REM) for analysis, the research yielded significant insights: higher unemployment positively and significantly correlates with increased poverty, whereas improved HDI levels lead to a significant reduction in poverty. Interestingly, despite growth, the industrial sector's impact on poverty reduction was found to be insignificant. Therefore, policy recommendations stemming from this study highlight the crucial need for proactive measures to curb unemployment, continuous efforts to enhance human resource quality through HDI initiatives, and strategies to ensure industrial growth more directly translate into job creation and improved community well-being..

This study aims to determine the influence of Profitability, Liquidity, Sales Growth, and Operating Capacity on Financial Distribution on the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used is  Non Probability Sampling with a sample of 9 companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. In this study, a multiple linear regression method was carried out assisted by the SPSS version 29 program and Microsoft Excel 2010. The results showed that (1) Profitability had no effect on Financial Distress, (2) Liquidity had an effect on Financial Distress, (3) Sales Growth had no effect on Financial Distress, (4) Operating Capacity had an effect on Financial Distress.