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Fraud is not a new disease in the global economy. This crime can even cause extraordinary losses to the business world, the country and the world. According to the ACFE, fraud costs businesses 5% of their total revenue each year. Therefore, preventative and disclosure measures are also important to address this serious problem. One of them is forensic accounting and investigative auditing. However, because it is a new field, few people understand forensic accounting and investigative auditing, still have questions about fraud, and do not know techniques for preventing and detecting fraud. This article reviews the factors that influence Fraud Prevention and Disclosure, namely Forensic Accounting and Investigative Audits, a study in the tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Forensic Accounting influences Fraud Prevention and Disclosure; 2) Investigative Audits influence Fraud Prevention and Disclosure.

Pagi Farm is a Bogor regional company unit that cultivates various vegetables, one of which is bok choy vegetables for the bok choy vegetable needs of the community and as a stakeholder in the downstream supply chain activities for pak choy vegetables. This research aims to analyze the supply chain network for hydroponic bok choy vegetables to increase income. The research data used comes from primary data from conducting interviews with PT. Morning Congregational Blessing. R/C analysis to determine the feasibility of PT's Pakcoy Hydroponics vegetable business. Morning Congregational Blessing. The results of the research can be concluded that the bok choy supply chain at PT Pagi Berkah Berjamaah (Pagi Farm) is through PT Pagi Berkah Berjamaah (Pagi Farm) then to collectors then distributed to supermarkets and then to consumers. Based on the R/C analysis, the R/C results were > 1,68, which means that pak choy farming is feasible and profitable.

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.  

Currently, MSMEs can use social media as a way to market their goods so that consumers know more about their goods. MSMEs that have online access, engage in social media, and develop e-commerce will usually enjoy significant business benefits in terms of revenue, innovation, and competitiveness. This research uses a qualitative descriptive research method, research informants use purposive sampling, data collection techniques through observation, interviews and documentation, triangulation techniques using time triangulation. Oki Candra Mentari said that after the Covid-19 pandemic, Abrisam Tour Travel Bureau started using social media as a marketing strategy. However, due to the lack of post promotion on social media, this strategy has not been effective. Abrisam Tour uses a strategy that starts by trying to provide professional service to its customers so that they feel satisfied and enjoy their services. This strategy is used through social media, namely WhatsApp and WhatsApp Status and Instagram, to target Outing Class customers, both those who have used Abrisam Tour services before and those who have not. Abrisam Tour strives to provide the best experience to customers by offering high-quality tour packages, adequate facilities and professional services. In addition, Abrisam Tour seeks to increase brand awareness and attract more customers through advertising and branding on social media such as WhatsApp and Instagram.

Tiger shrimp farming is an aquaculture business associated with the rearing of shrimp from egg hatching until they are ready to be harvested for consumption. The amount of tiger shrimp production is highly dependent on the tiger shrimp hatchery process. This study was conducted with the aim to 1) Calculate the income of tiger shrimp hatchery business, 2) Analyze the feasibility of tiger shrimp hatchery business based on the criteria of Revenue Cost Ratio (RCR), Break Even Point (BEP), Payback Period, Return On Investman (ROI), and 3) Describe marketing channels, marketing margins, and farmer share in shrimp hatchery business. The sample method used was purposive sampling and snowball sampling. The results showed that tiger shrimp hatcheries in HSRT Windu Tirta Samudra earned an income of Rp.43,313,992/month. Based on the criteria of RCR, BEP, ROI and Payback Period (PP) tiger shrimp hatchery business is feasible to continue and run. Marketing of tiger shrimp seed forms level 0 and level 1 marketing channels, with a margin of Rp.2/head on level 1 marketing channels, and the farmer's share obtained is efficient because it is above 60%.

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses.  Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta.

This study investigates how IoT (Internet of Things) technologies enable innovative business models in smart enterprises. By exploring use cases in manufacturing, healthcare, and retail, the research highlights opportunities for operational efficiency and new revenue streams. Challenges related to data management, interoperability, and cybersecurity are also discussed.

Consumer purchasing decisions are one of the most crucial aspects for companies, because purchasing decisions can affect revenue, business growth, reputation, competition in the market, operational efficiency, product innovation, and customer loyalty. There are several factors that influence purchasing decisions, including brand image and nutrition label. This study aims to examine the effect of brand image and nutrition label on purchasing decisions with a healthy lifestyle as a moderating variable. The sample used in this study was 100 respondents. The sampling method used in this study was purposive sampling method. Data collection was carried out through distributing questionnaires online via google form and offline distribution where respondents received and answered on a questionnaire sheet. The data analysis technique used in this research is Moderated Regression Analysis. The results of this study indicate that brand image and nutrition label partially have a significant effect on Fitbar purchasing decisions in Denpasar City. Then, healthy lifestyle moderates brand image and nutrition label partially on Fitbar purchasing decisions in Denpasar City.

The emerging issue in the latest technological advancements has become the most powerful mechanism for advancing living standards and environmental sustainability in the era of the 4.0 revolution, leading to the Society 5.0 era. The combination of technology, which also focuses on humans, will be balanced to advance economic growth. PT Jaya Selalu Juwana, located in Central Java, is a cold storage company engaged in the export of fresh products. This dedication to society is expected to increase knowledge and utilize technological advancements packaged through an application called "budgeting" that can be used to increase the revenue of PT Jaya Selalu Juwana, Central Java. In the future, PT Jaya Selalu Juwana, Central Java, can also analyze business activities ranging from income planning to projecting profit/loss through budgeting software applications that can be downloaded through the web or the Play Store and App Store.

The purpose of this research is to analyze the break event point (BEP) as a profit planning tool in the Various Kinds of Fried Kud business. This research uses a quantitative approach involving direct surveys with question and answer interview techniques to traders. This approach makes it possible to obtain primary data regarding sales volume, selling price, fixed costs and variable costs related to the Various Kinds of Fried Kud business. The results of the research show that the January calculation explains that the BEP (rupiah) for fried food sales was IDR 24,902,723.74,- and the BEP in units was 24,903 units. Break Even Point (BEP) shows the point where the income from sales is equal to the total costs, so that you do not experience a loss, but instead make a profit. In February, the calculation results show that the BEP (rupiah) for fried food sales was IDR 27,004,219.41,- and the BEP in units was 27,004 units. Break Even Point (BEP) shows the point where the revenue from sales is equal to the total costs, so there is no loss, but rather a profit. These results indicate that profit planning has increased in February.

This study investigates the application of the percentage of completion (PPP) method in revenue recognition in contractor services companies. The PPP method has become a common choice for contractors to accurately recognize revenue in construction projects. In this context, this research analyzes various aspects related to the use of the PPP method in recognizing income, including the advantages, disadvantages, and factors that influence its application. Data were obtained through interviews with project managers and analysis of related documents. The research results highlight the importance of a good understanding of the PPP method and appropriate adjustments to project characteristics and market conditions to increase accurate revenue recognition in the contractor services business.

This research aims to analyze the acceptance, profits and feasibility of a 6 ceramic shop business in Bambe Village, Driyorejo District, Gresik Regency. This research uses descriptive qualitative research. Data was collected through interviews, and the analytical methods used in this research were fixed costs, variable costs, total costs, revenues, profits and business feasibility and  using calculations of Return On Investment (ROI), Revenue Cost Ratio (R/C) and Benefit Cost Ratio (B/C Ratio). The results obtained from this research are by using calculations of Return On Investment (ROI), Revenue Cost Ratio (R/C) and Benefit Cost Ratio (B/C Ratio) resulting in high figures obtained in ROI, B/C Ratio, R/ The C Ratio exceeds the predetermined number or value. The results show that the 6 ceramic shop business in Bambe Village, Driyorejo District, Gresik Regency is worthy of business and development.

In today's modern era, marketing is often referred to as the main influence of a business that produces goods or services. Marketing requires a variety of continuous development and strategy changes in order to maximize the potential for success and achieve sustainability. Regarding marketing strategy, if it is not able to control the existing growth, it will not only result in the downfall of the business but also the loss of customers and a decrease in the amount of revenue. The methodology used in this research is a qualitative descriptive method that aims to conduct a thorough investigation of conventional marketing WOM strategies. In this modern era, Bancreps chose a conventional marketing strategy for its business. Marketing carried out by Bancreps can be done more in-depth by using SWOT analysis theory. However, Bancerps to use digital platforms to reach a wider range of customers than just relying on traditional marketing strategies.

This study aims to analyze the level of financial feasibility of small industrial sandal businesses in Prajurit Kulon Village, Prajurit Kulon District, Mojokerto City. Which aims to determine and analyze the cost, revenue, business profits and analyze the feasibility of the business financially, in this study the analysis used Revenue Cost Ratio (R / C ratio), Benefit Cost Ratio (B / C ratio) and ROI (Return On Investment) so that it can be known whether the sandal business is feasible or not to run. This research took as many as 6 informants who will provide information through interviews. The results of this study indicate that after reviewing the financial aspects that the 6 sandal businesses namely Mr. Taufik, Mr. Annas, Mr. Oky, Mr. Marno, Mr. Wawan and Mr. Rudi are feasible to run.  

This research employs a qualitative method to analyze and evaluate the business network of Jeep Aquascape & Aquarium stores, with a specific focus on marketing and promotional strategies. The primary objective is to identify aspects of the business network where Jeep Aquarium can redevelop its marketing and promotion strategies to address revenue instability, despite the store generally experiencing profitability. The qualitative approach involves in-depth interviews with various stakeholders, including store owners, employees, and customers. Data analysis aims to uncover patterns of revenue instability, assess the success and shortcomings of current marketing strategies, and identify internal and external factors influencing revenue fluctuations. Findings reveal that, while the store generally sees profits, attention is required to address revenue instability. Strategic recommendations from qualitative analysis include the development of more proactive promotional strategies, notably leveraging social media to reach a broader target audience. A profound understanding of business resources contributing to revenue fluctuations is also disclosed, providing additional insights for sustainable improvements. Therefore, more proactive promotions, particularly through social media, are identified as a key element to enhance visibility and customer appeal, ultimately contributing to achieving better revenue stability.

E-commerce is a contact of trade transactions between the seller and the buyer by using internet media. The advantage gained by using transactions through E-commerce is to increase revenue by using online sales that are cheaper and also at the same time operational costs such as paper, catalog printing can be minimized Big online business companies in Indonesia, such as bukalapak.com olx.co.id, lazad com, and the like have started to reap profits. Online business becomes an exciting business, not just for its founders, but for users, as well as buyers. To increase sales turnover E-commerce company utilize brand community in social media in face of increasingly competitive competition, main factor in brand community is formation of communication. The communication relationship does not need to be active but at least its existence can be determined. This means that the communication that occurs can be through social media.  

Cooperation between Indonesia and China in building high-speed trains began with President Joko Widodo's visit to Beijing, China in November 2014. President Joko Widodo is interested in China's high-speed trains. The construction of the Jakarta-Bandung Fast Train is a collaborative effort with an agreement not to use funds from the State Revenue and Expenditure Budget (APBN). Indonesia has a requirement to do business only on a business-to-business (B2B) basis. The Jakarta-Bandung Fast Train is known to the public as an express train that meets people's needs and is highly praised for its service, comfort and supporting facilities. The construction of the Jakarta-Bandung express train is a government initiative to modernize transportation within the city, and has a significant impact on economic development and community mobility. This is considered very effective in overcoming traffic jams and minimizing losses for the government.

This examination means to investigate and recognize the different sources and components adding to income age in the financial area inside the City of Medan. The study evaluates the various sources, instruments, and strategies utilized by banks to generate income and delves into the intricate details of revenue streams. Using a blended strategies approach, the exploration consolidates both quantitative information investigation and subjective experiences from key partners inside the financial business. The quantitative perspective includes the examination of fiscal summaries, pay reports, and execution pointers, giving a complete outline of income patterns. Key central places of the exploration incorporate the ID of premium pay, expense-based pay, and other subordinate sources adding to the general income of banks in Medan. The subjective part includes meetings and conversations with banking leaders and controllers to accumulate nuanced experiences about the techniques utilized for income expansion and maintainability. Primer discoveries show a different scene of income sources, including conventional financial exercises, imaginative monetary items, and computerized administrations. The examination adds to the comprehension of the elements of income recognizable proof in the financial area, giving important bits of knowledge to monetary foundations, policymakers, and industry experts.

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.