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. Rapid technological innovation is impacting various aspects of life, including the transportation sector. One example is the shift from conventional motorcycles using fossil fuels to electric motorcycles, which are more environmentally friendly and efficient. In Indonesia, particularly in Depok, there is a growing trend in the use of electric motorcycles, supported by government policies and public awareness of environmental issues. This study aims to analyze the influence of price and product quality on consumer purchasing intentions for electric motorcycles in Depok. The approach used is a quantitative method, with primary and secondary data collected through observation, questionnaires, interviews, literature reviews, and documentation. Data were analyzed using SPSS, including data quality tests, classical assumptions, t-tests, F-tests. The results show that price partially has a positive and significant effect on consumer purchase intention (t-value 4.469 > t-table 1.9991 and sig. value 0.00 < 0.05). Product quality also partially has a positive and significant effect on consumer purchase intention for electric motorcycles in Depok (t-value 2.918 > t-table 1.9991 and sig. value 0.000 < 0.05). The implication of these findings is that affordable pricing and good product quality can increase consumer interest in electric motorcycles in Depok.

In environmental conservation, accounting plays a crucial role undertaken by companies and other groups. This encompasses interests for public organizations and local companies by companies and other groups. Additionally, environmental accounting also contributes to enhancing effectiveness and productivity in environmental preservation activities by improving internal decision-making processes, such as pricing, controlling overhead costs, and capital budgeting. Qualitative research is utilized to understand and explore this phenomenon using triangulation methods to gather data from various different sources. The research findings indicate that limiting the use of oil-fueled vehicles in Indonesia could be an effort to control climate change, in line with the Paris Agreement, while renewable energy stands as an alternative to be utilized. The UNFCCC has endeavored to regulate the amount or effects of greenhouse gases to limit global temperature rise, with each country expected to set their national contributions to combat climate change. This effort is responded to through UN conferences and results in global agreements, including the Kyoto Protocol and the Paris Agreement, which are legally binding to limit global temperature rise.

This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance practices, transfer pricing has a significant negative influence on tax avoidance practices while earnings management has no influence on tax avoidance. Understanding these factors influences company decisions in managing the Company's financial operations for more effective prevention and control. In conclusion, this research highlights the importance of paying attention to the relationship between thin capitalization, deferred tax burden, transfer pricing, and earnings management in the context of corporate tax avoidance.

Indonesia has great potential in horticulture, including floriculture, because it is one of the world's centers of biodiversity. The purpose of this research is to study the marketing strategies used by the Ibal Flower Flower Shop in Medan, North Sumatra, to sell their decorative flower products. This research uses a qualitative descriptive approach and collects data through direct observation, interviews and literature study. As a result of this research, Ibal Flower Flower Shop has succeeded in building a business that focuses on high quality products and services. However, to face increasing competition, these businesses must step up their digital marketing campaigns through e-commerce and social media platforms, hold promotional events, and collaborate with plant-loving communities. Supplier diversification, improving packaging quality, optimizing pricing, and effective inventory management are some of the suggestions for product development. Ibal Flower Flower Shop is expected to increase sales and maintain its sustainability in a dynamic market by using creative and effective marketing strategies.  

Price is very important in marketing strategy because it interacts with all other aspects to determine the overall effectiveness of the strategy. Pricing objectives should be aligned with overall marketing objectives. The aim of this research is to find out the pricing strategy used by one of the Hannochs distributors in Tembung in facing competition between other distributors. The research method used in this research is descriptive qualitative. The technique used to obtain data in this research was an interview with one of the Hannochs distributors and also using literature study techniques. Based on the results of interviews, Hannochs distributors in Temhung face competition by setting prices based on comparisons with other stores, providing bonuses, and using discount strategies to attract customers. They also make price changes to maintain consumer appeal even though the profits taken are lower. This strategy is successful in increasing customer loyalty because prices are cheaper than competitors.

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

Today's electronic transactions are facilitated by the many Marketplaces and Online Shops that sellers and buyers can visit. Various platforms implement Flash Sales at certain moments as a form of promotion. In this case, forms of Predatory Pricing are found which include Unfair Business Competition in Predatory Pricing. The following research aims to examine and explain the Flash Sale method in Online Shops and its indications of unhealthy business competition. The following research was carried out using descriptive qualitative methods using a normative juridical approach by analyzing phenomena that exist in real conditions with statutory regulations simultaneously. Based on the analysis results, it is known that not all Flash Sale Programs provide prices far below production. However, the implementation of flash sales which drastically reduce prices is a clear indication of unhealthy business competition. Considering the drop in prices posted on the Flash Sale can reach 80% of the original market price. Based on the results of analysis using the Price-Cost Test, massive discounts by E-Commerce are a form of Predatory Pricing.

The policy of shutting down TikTok Shop has sparked both pros and cons. On one side, it eliminates jobs for content creators whose income relies on TikTok Shop, while on the other side, it saves UMKM  from predatory pricing wars that harm them. Utilizing the Naive Bayes algorithm, a classification method capable of predicting the likelihood of a class and making decisions based on learning data, the Emotion Recognition research on YouTube comments related to the closure of TikTok Shop is conducted. Data will be classified into five classes: happy, angry, sad, afraid, and surprised. The objective of this research is to find the best emotional model using the Naive Bayes method. The results of user testing with Naive Bayes and Tf-Idf show that the precision values for sad, happy, afraid, and surprised emotions are high, while for anger, the percentage is 59%. The percentages for afraid, happy, sad, and surprised emotions are 91%, 87%, 84%, and 79%, respectively. The overall accuracy is 82%.

Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans between affiliated companies. This research aims to determine the extent to which variables namely transfer pricing, deferred tax and loans between affiliated companies influence tax avoidance practices in Indonesia. From the results of several tests carried out in this research, it is stated that transfer pricing and loans between affiliated companies do not have a significant effect on tax avoidance. On the other hand, deferred tax has a significant positive effect on tax avoidance.    

This research is intended to evaluate the marketing strategy implemented by the Mogobo Snack Tuban Micro Enterprise to increase their sales. Mogobo Snack is a micro business that produces fried meatball chips with a spicy taste as its characteristic. This research adopts qualitative methods using observation, interviews and documentation instruments. The findings from the research show that the Mogobo Snack Tuban Micro Enterprise implements a marketing strategy in the form of a marketing mix consisting of product, price, promotion and distribution elements. The strategy includes production of high-quality chips, pricing based on production costs, online and offline marketing, as well as promotion via social media and a door-to-door approach. The SWOT analysis shows several alternative strategies that Mogobo Snack can implement, such as increasing digital marketing, developing new products, collaborating with culinary influencers, and expanding into traditional markets. By implementing these strategies, Mogobo Snack can overcome the challenges of competition and changing consumer trends, thereby increasing sales volume and increasing its market share and profitability.

This study aims to determine the effect of price and product quality on purchasing decisions for infinix smarthphone products in Shopee e-commerce, with a case study of the Isola urban community in Bandung. The research method used is quantitative with data collection techniques through questionnaires distributed to 100 respondents. The data analysis technique used is multiple linear regression analysis. The results showed that price and price significantly influenced the decision to purchase infinix smarthphone products in Shopee e-commerce. Price makes a greater contribution than product quality in influencing purchasing decisions. This research is expected to provide benefits for e-commerce businesses in increasing competitive pricing and product quality to increase consumer purchasing decisions.

This study analyzes how exchange rate volatility influences export performance in developing countries. Using data from multiple industries, the research examines how fluctuations in currency values affect trade volume, pricing strategies, and international competitiveness. The findings provide insights into the challenges exporters face and offer policy recommendations to mitigate the adverse effects of currency instability on exports.

The Break Even Point (BEP) analysis can be used by company management to determine product pricing, establish minimum sales, set sales targets, and plan desired profits. The objective of this research is to analyze the determination of the selling price of a production item using the Break Even Point (BEP) method. This research was conducted using a quantitative descriptive method through a cas study approach that employed Break Even Point (BEP) analysis calculations. The results of this research indicate that for the rice flour product of PT AMM, the Break Even Point (BEP) is reached at a sales amput of Rp. 2.129.816.330,-. At this break event point, the selling price of the product is determined to be Rp. 36,975,-, with a total quantity sold of 57,600 units. The sales level, with a variable expense ratio of 87%, allows the company to set the selling price of the product at the break even point (BEP) unit itself is 57.610 units that need to be sold. PT AMM has a profit target of Rp. 20.000.000,- must be made. This is because of the high variable costs; therefore, to achieve a high profit target, additional variable costs must be incurred.

UMKM Terez Collection have experienced a downward sales trend and very drastically after the Covid-19 pandemic. The aim of the research is to determine the Terez Collection's marketing strategy and the obstacles faced in increasing its sales value. This type of qualitative descriptive research uses a purposive sampling method. Data collection methods are observation, interviews and literature study. Data analysis involves data collection, reduction, presentation, drawing conclusions and verification. The market segment being worked on is teenage women aged from teens to adults, lower middle class. Meanwhile positioning has not been carried out and understood well. The research results show that the product in consumer perception has good quality in its class, is varied and meets consumer wants. The pricing strategy is quite good and competitive. The promotional strategy is still conventional so that the distribution channel is still one channel, namely conventional. The location of production and management of UMKM in production centers is an added value. Distribution is carried out through wholesalers and retailers. The obstacle faced is that the owner does not understand digital marketing well, and has not taken advantage of opportunities through product innovation. Suggestions for local governments to facilitate and encourage the return of the Binong Jati knitting center, to help facilitate financing for product innovation and training. Terez Collection is advised to increase knowledge and carry out digital marketing as an effort to expand the market.

This study aims to evaluate the application of a new methodology in investment decision-making, specifically using the regression tree approach on stock market indices. This approach is expected to enhance prediction accuracy and assist investors in making more informed investment decisions, especially in volatile and uncertain markets. Based on the literature review, regression trees offer advantages in identifying non-linear relationships between market variables that are often undetected by traditional models such as the Capital Asset Pricing Model (CAPM). Despite its advantages, the application of regression trees also faces challenges, such as overfitting issues and the need for large and complex data. This study concludes that regression trees can improve investment decision-making, but careful attention is required regarding model tuning and data quality.

The aims of this study are as follows: (1) To examine how products impact customers' purchasing choices at Golden IT Store Banjarmasin. (2) To analyze the impact of pricing on customers' purchasing decisions at Golden IT Store Banjarmasin. (3) To assess how the location influences customers' purchasing decisions at Golden IT Store Banjarmasin. (4) To test the influence of promotions on customers' purchasing decisions at Golden IT Store Banjarmasin. (5) To comprehensively evaluate the collective influence of products, pricing, location, and promotions on customers' purchasing decisions at Golden IT Store Banjarmasin. This research employs a quantitative approach involving the population of CVs. Golden IT Store Banjarmasin, with a sample of 31 respondents. Quantitative data analysis was conducted. The results of this study indicate that: (1) Products significantly impact purchasing decisions at CV. Golden IT Store. (2) Prices significantly impact purchasing decisions at CV. Golden IT Store. (3) The influence of location on purchasing decisions at CV. Golden IT Store is found to be statistically insignificant. (4) The effect of promotions on purchasing decisions at CV. Golden IT Store is relatively insignificant. (5) Collectively, products, promotions, pricing, and location have a substantial impact on purchasing decisions at CV. Golden IT Store.

XYZ of the many types of promotions that have been carried out so far, it is not yet known to what extent their effectiveness is in increasing the number of customers at PT XYZ. Every business must have a marketing strategy that must be implemented in carrying out its business activities. This research aims to determine marketing strategies using a marketing mix approach consisting of product strategy, promotion strategy, price strategy and sales location strategy. The method used in this research is descriptive qualitative, namely a method that tries to explain and analyze phenomena, events, social dynamics, behavior and opinions of a person or group towards something. Based on the results of the marketing mix strategy analysis, it was obtained: product strategy, selling beauty products, namely herbal skincare such as: herbal manjakani, forest honey, v-co oil, date palm juice, etawa goat's milk, and lemon juice. Pricing strategy, setting the price of the product by looking at the quality level and net product, the product is set at a price of IDR 34,500.00 IDR 131,500.00. Place strategy, selling products via e-commerce via the Shopee application Promotion strategy, promoting products via social media (Tiktok, Instagram, YouTube and the company's official website).

Indomie continues to adapt to consumer trends and preferences by launching product variants that suit local tastes or follow specific food trends helping Indomie stay relevant in the market. This study aims to analyze the influence of price, quality, and quantity on purchasing decisions in terms of Indomie instant noodle products. Price, promotion, and product quality were identified as independent variables in this study with purchasing decision as the dependent variable. The study was conducted with quantitative methodology. The population in this study was randomly taken from 430 Warmindo Jayaberkah consumers. The number of samples in this study was 25% of the total population obtained by 107 respondents. The results showed that price and product promotion did not affect purchasing decisions, while product quality influenced purchasing decisions. Product price, promotion, and product quality together influence purchasing decisions. Product pricing, promotion, and product quality influence purchasing decisions by 63.2%. The study's findings would suggest that product quality variables have a substantial impact on purchasing decisions.

This study examines the impact of pricing strategy and service quality on customer preferences on the Shopee e-commerce platform. This study's methodology, which included a quantitative approach and primary data from a questionnaire, identified 33 Shopee users in Tasikmalaya. An analysis using SPSS confirms that the two factors mentioned above—price strategy and service quality—contribute about 40.5% to consumers' preferences for fashion products on Shopee. Even though price strategy has a significant relationship, service quality has a stronger and more positive impact on customer preferences. Implicitly, it is crucial for e-commerce businesses to improve the quality of their services while meticulously developing price phase strategy to make it more in line with customer preferences. All of this offers advantages for the e-commerce business in developing strategies to meet customer needs in an increasingly competitive market.

Penelitian I bertujuan untuk I mengidentifikasi i dan menganalisis faktor-faktor yang mempengaruhi keputusan investasi saham pada lima perusahaan tercatat pada industri makanan dan I minuman di Bursa Efek Indonesia (BEI) selama tahun 2022. Penelitian ini menggunakan Capital IAsset I Pricing IModel I(CAPM) sebagai dasar analisis yang mengevaluasi kinerja investasi saham pada industri yang berhubungan dengan konsumen. Metode penelitian   I melibatkan pengumpulan data historis harga saham, sukuIbungaIbebas risiko, Idan pengembalianIindeks II pasar saham, serta analisis statistik untuk mengukur risiko sistematis dan imbal hasil dari investasi dalam perusahaan-perusahaan Food and Beverages. Data yang diambil mulai Desember 2021 hingga Desember 2022. Hasil perhitungan menunjukkan rata-rata βi bernilai kurang dari  I1 (0,2930 < 1) sehinggaisecaraiumum 5 saham perusahaan yang dijadikan sampelipenelitian memilikiirisiko sistematisiyang rendah dan cenderung kurang aktif dalam merespon perubahanI harga pasar. Berdasarkan hasil analisis selama 2022, dari 5 saham I perusahaan Iyang dijadikan sampel terdapat 1 saham yang Efisien yaitu saham PT Kino Tbk (KINO). I Kriteria penentuan keputusan investasi adalah dengan memilih I saham-saham yang efisien, yaitu saham-saham yang mempunyai I tingkat pengembalian tunggal yang lebih besar  I dari tingkat I pengembalian yang I diharapkan (Ri>ERi), ​I​dan mengeliminasi saham-saham yang berefisiensi I rendah, yaitu saham-saham dengan tingkat pengembalian tunggal. kurang dari tingkat pengembalian yang diharapkan. Kembali (Ri<ERi). Implikasi praktis dari penelitian ini adalah memberikan I panduan I kepada investor dalam memilih saham yang sesuai dengan profil risiko dan tujuan investasinya dengan mempertimbangkan  IIaspek-aspek yang relevan dalam model  I CAPM. I