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The Micro, Small, and Medium Enterprises (MSME) industry, such as Teras Steak, plays a significant role in strengthening the economy. The purpose of this study is to evaluate how price influences demand and to calculate price elasticity as a foundation for business decision-making. The methodology employed includes sales data analysis, customer satisfaction surveys, and interviews. The findings indicate that demand for Teras Steak’s products is highly sensitive, meaning that price changes have a significant impact on the quantity demanded. Therefore, pricing strategies must consider a balance between sales volume and profit. To enhance competitiveness and maintain customer loyalty, it is recommended to diversify products, innovate the menu, adjust prices according to market segments, and implement effective promotions. Understanding this elasticity is crucial to support sustainable business growth.

Bankruptcy regulations in Indonesia, particularly in Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, are often contentious due to the absence of strict limitations on the filing of bankruptcy petitions. This has the potential to ensnare debtors who are still financially solvent, overriding the principle that bankruptcy should be the last resort in debt settlement.  Law Number 37 Year 2004 on Bankruptcy and Suspension of Debt Payment Obligations only requires the existence of two creditors with debts that are due and collectible through simple proof. This study aims to analyze in depth the legal arrangements and determination of insolvency in Law Number 37 of 2004. By using a normative juridical research method, as well as a statute approach that focuses on Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations and other related regulations, secondary data will be collected through literature studies. Insolvency is defined as a condition where the debtor's total debt to all creditors exceeds the value of all its assets, otherwise known as a state of inability to pay. In Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, the term "insolvency" differs from commonly used terms, such as balance sheet insolvency, which means debts exceeding assets, or cash flow insolvency, which means the inability to pay debts due to liquidity.  Unlike the practice in the common law system, the determination of insolvency in Indonesia does not involve mandatory financial audits or court decisions based on independent financial analysis.

This study aims to analyze the factors influencing consumer purchasing decisions for artificial flower products, marketing strategies used, and challenges in production and distribution. A descriptive qualitative approach was applied through a case study on the Fake Flower Plastic business. Data were collected via interviews, observations, documentation, and questionnaires. The results indicate that product quality, aesthetics, pricing, and social media influence significantly affect consumer decisions. Digital marketing via social media and influencer collaboration proved effective in reaching target consumers. Production challenges include raw material efficiency and sustainability, while distribution is hindered by logistics and packaging issues. The study recommends improving product quality, design innovation, and strengthening marketing and distribution strategies to support sustainable business growth.

This study aims to evaluate the financial performance of four cement companies listed on the Indonesia Stock Exchange (IDX) during the 2013 period. To achieve this, a descriptive quantitative approach was employed, utilizing purposive sampling. Data for the study was gathered from annual financial reports, which were publicly accessible through the official websites of the IDX and the individual companies. The analysis was carried out using the Du Pont System, a method that decomposes return on equity (ROE) into its components to assess the financial performance of the companies. The results of the analysis reveal that PT Inisial A exhibited the strongest financial performance among the four companies, demonstrating superior efficiency, profitability, and leverage. Following PT Inisial A, PT Inisial X performed moderately well, showing stable financial health but with some room for improvement in certain areas. On the other hand, PT Inisial Y and PT Inisial Z displayed the weakest performance, with PT Inisial Z facing significant challenges in maintaining profitability and managing its assets efficiently. This study’s findings provide valuable insights for investors, as it highlights the financial strengths and weaknesses of the companies involved, assisting them in making more informed investment decisions. Additionally, the results can serve as a reference for other companies within the cement industry, allowing them to identify areas for improvement and potential strategies for enhancing their financial performance. Furthermore, the research may contribute to future academic studies on corporate financial performance, particularly in the context of the cement industry in Indonesia. Overall, this research is expected to benefit both practitioners and academics by providing a comprehensive analysis of the financial status of the companies in question.

The development of digital technology has brought major changes in various aspects of human life, especially in the fields of education and the world of work. In this modern era, laptops have become one of the essential devices, especially for students who also work. Laptops are not only used to complete academic assignments, but also to support professional work and daily social activities. One of the most popular laptop brands is the Apple MacBook, which is known for its elegant design, high performance, long battery life, and excellence in integration between devices through the Apple ecosystem. In the environment of the University of 17 August 1945 Surabaya, MacBooks are increasingly popular among working students because they are considered devices that support high productivity and are valuable long-term investments. This study aims to analyze the influence of lifestyle and reference groups on the decision to purchase Apple laptops (Macbook) among working students. The research method used is a quantitative approach by distributing questionnaires online via Google Form. The sampling technique applied is convenience sampling, with a total of 90 respondents who are active students who also work. Data were analyzed using multiple linear regression. The results of the study indicate that simultaneously Lifestyle and Reference Groups have a positive and significant effect on the Purchase Decision of Apple laptops (Macbook) among students working at the University of 17 August 1945 Surabaya. This finding provides important insights for manufacturers, marketers, and academics in designing more targeted marketing strategies, while also helping students in making rational and appropriate purchasing decisions.  

In order to improve the development of Islamic businesses, business actors are advised to improve their understanding of sharia principles, develop innovative products that meet market needs, and implement ethical marketing strategies. The government needs to take supportive policies, such as issuing regulations that facilitate the development of Islamic businesses, providing education and training programs for business actors, and facilitating access to financing through financial institutions that offer Islamic products. For future research, it is recommended to conduct case studies on successful sharia business actors, analyze the impact of government policies on the growth of this industry, and conduct comparisons with other countries that have more advanced sharia industries to gain insights and best practices that can be applied.

Correspondence is one of the most important formal communication media in an organization because it functions to convey information clearly, systematically, and well-documented so as to support smooth communication between departments. This study aims to determine the role of correspondence in improving the effectiveness of organizational communication, as well as identifying challenges and solutions applied in its management. The method used is descriptive qualitative with data collection through interviews, observations, and documentation studies in an organization. The results of the study indicate that correspondence is effective as a formal communication tool that supports coordination between departments, although there are several obstacles such as late delivery and incorrect letter formats. Solutions such as administrative training, use of electronic filing systems, letter writing guidelines, and supervision have been proven to help improve the quality of correspondence. With good management, correspondence contributes significantly to improving the effectiveness of organizational communication as a whole.

 Organizational commitment is a key factor influencing a company's effectiveness and sustainability. PT PLN Nusantara Power UP Pacitan is a company engaged in power generation, transmission, and distribution. This study aims to explore the effect of workload and work discipline on organizational commitment, with job satisfaction as a mediating variable among employees of PT PLN Nusantara Power UP Pacitan. This research employs a quantitative method using a questionnaire for data collection. The study population consists of 247 employees, with a sample of 90 respondents selected through purposive sampling. Data analysis is conducted using the Partial Least Squares (PLS) method. The results indicate that workload has a positive but insignificant effect on organizational commitment, while work discipline has a significant positive effect on organizational commitment. Furthermore, workload significantly influences organizational commitment through job satisfaction, and work discipline also significantly affects organizational commitment through job satisfaction.

Economic growth is one of the key indicators that reflects the welfare level of a country's population. Therefore, economic growth is always a central focus in national development planning, with the expectation of continuous improvement year after year. Java Island plays a vital role as the largest contributor to the national economy. However, the impact of the Covid-19 pandemic, which occurred recently, caused a significant economic contraction, and Java Island was the most affected region. This crisis has impacted all sectors of the economy, including industry, trade, and tourism, which in turn affected the national economy. Nevertheless, the economic recovery efforts have begun to show results, with the economy, especially in Java, growing significantly in 2021. However, rapid growth in certain districts/cities in Java has caused new issues, such as population explosions, environmental degradation, and increasing crime rates. Therefore, it is essential to conduct a thorough analysis of the factors influencing economic growth and to map out the potential economic indicators in various regions across Java. This study uses multivariate biplot analysis and spatial econometrics to analyze and map the uniformity of districts/cities, industry mapping, and areas that serve as growth centers and those that are less developed. The results show that factors affecting economic growth in districts/cities vary. Generally, inflation has both positive and negative effects on the economy, while the unemployment rate, human development index, and population growth rate have a positive impact on economic growth. This study provides clear insights to support more targeted and effective development policies on Java Island, as well as improve the quality of life for residents in less developed areas.

The purpose of this study was to analyze the influence of service quality, price, promotion and consumer purchasing decisions. The population in this study were all consumers at PT. Citilink Semarang Branch in 2024, totaling 58,249 people, while the sample taken using the Slovin formula resulted in 100 people. Sampling using accidental sampling. The data analysis method used is multiple regression. The results of the analysis show that hypothesis 1 (H1) that service quality has a positive effect on consumer purchasing decisions is proven. This means that the higher the quality of service, the higher the tendency of consumers to make decisions to purchase airline tickets. Hypothesis 2 (H2) that price has a positive effect on consumer purchasing decisions is proven. This means that the more affordable the price offered, the higher the tendency of consumers to make decisions to purchase airline tickets. Hypothesis 3 (H3) that promotion has a positive effect on consumer purchasing decisions is proven. This means that the more intense the promotion from the company, the higher the tendency of consumers to make decisions to purchase airline tickets.

Many regions in Indonesia face structural problems such as economic inequality. Economic inequality remains a significant obstacle to the development process, especially in developing countries such as Indonesia. The objective of this study is to determine the influence of Unemployment Rate, Education Index, and Poverty Rate on Economic Inequality in East Java Province. This study employs a quantitative method using secondary data analysis from the Central Bureau of Statistics (BPS) for the years 2010–2023. The analysis method used is multiple regression with classical assumption tests. The results of the study indicate that the Education Index and Percentage of Poor Population variables have a significant and positive impact on economic inequality, while the unemployment rate has a significant but negative impact on economic inequality in East Java Province. These findings suggest the need for further analysis of other factors influencing economic inequality to achieve equitable welfare for the community. The implications of this study can serve as a reference for the government in formulating inclusive development policies to reduce economic inequality in East Java.

This study analyzes the effectiveness of competency certification training programs for students of the Faculty of Islamic Economics and Business (FEBI), UIN KHAS Jember, in enhancing their job readiness. Using a qualitative approach and case study design, the research gathered data through interviews, observations, and documentation of training processes and outcomes. The findings reveal that the training significantly improved students' technical skills, self-confidence, and adaptability to workplace dynamics. Moreover, the national certification issued by the National Professional Certification Agency (BNSP) provided added value in terms of industry recognition. The study highlights the strategic role of partnerships with certified training institutions in aligning academic learning with industry demands. It also underscores the need for continuous curriculum updates and institutional support to maximize the training's impact on student career development.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

This study aims to analyze the implementation of murabahah financing agreements and the role of internal control systems on the decision-making process for providing murabahah financing at Bank BJB Syariah KCP Lippo Cikarang. The study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation to relevant informants in the bank environment. The results of the study indicate that the implementation of murabahah agreements is carried out by considering sharia principles and internal bank provisions, while the internal control system plays an important role in ensuring compliance with regulations, preventing financing risks, and supporting healthy and sustainable financing decisions. These findings provide an illustration that the integration between the implementation of correct murabahah agreements and an effective internal control system can improve the quality of the financing process and reduce the risks faced by banks.

This study examines the role of technology and innovation in supporting the growth of the Islamic economy in Muslim countries. The development of digital technology has brought significant changes to people's lives, particularly in economic activities. The presence of the internet, smartphones, and various digital platforms has made economic activities easier, faster, and more practical. This research shows that technology and innovation have a significant influence on the development of the Islamic economy. Technology helps people access Islamic economic services more easily and efficiently. Overall, technology and innovation play a crucial role in strengthening the growth of the Islamic economy in the digital era. Therefore, support from the government, financial institutions, the business community, and the public is needed to ensure that the use of technology in the Islamic economy can develop optimally and remain in accordance with Sharia values.

The threat of Distributed Denial of Service (DDoS) is increasing develop along with increasing use of the Internet of Things (IoT) and Software-Defined Networking (SDN) architecture . Although SDN provides convenience in management network , properties its centralized control make it prone to to flooding attacks that can paralyze controller performance . Detection method conventional , such as approach statistics and machine learning, still own limitations in matter accuracy , high false positive rate , and dependence on extracted features manually . To overcome problem said , research This propose a hybrid deep learning based DDoS detection and mitigation model that combines Convolutional Neural Network (CNN) to extraction feature spatial from RGB and Gated Recurrent Unit (GRU) images for understand temporal correlation between traffic data network . System tested through network test-bed Mininet based with Ryu/Floodlight controller, using simulation DDoS attacks (Hping3, LOIC) and normal traffic (video streaming, HTTP server). Traffic data cross recorded in PCAP format, processed become RGB image measuring 200×200 pixels, and labeled based on type traffic . Evaluation results with metric accuracy , precision, recall, F1-score, and MCC show that the CNN–GRU model has performance more superior compared to baseline approaches such as CNN-only, GRU-only, as well as classical ML methods such as SVM and Random Forest. In addition , the system capable apply mitigation adaptive through automatic flow rule creation on edge switches. Findings This confirm that effective deep learning- based spatial -temporal hybrid approach in increase detection early and response DDoS attacks on SDN networks adaptive and real-time.  

This study explores the dual impact of artisanal gold mining on economic livelihood and environmental sustainability in Tedeboe Village, Rampi District, North Luwu Regency. Employing a qualitative case study design, data were gathered through in-depth interviews with four key informants—including the village head and three local miners—and through direct field observation. Data were analyzed using Creswell’s qualitative analysis framework, encompassing coding and thematic development to capture nuanced insights. The findings indicate that artisanal gold mining has significantly improved household income, especially in meeting basic needs and funding education. However, the sector’s informal nature and high dependency expose the community to economic volatility. Moreover, despite limited use of chemicals, awareness of mercury’s environmental and health risks is rising among miners. Environmental degradation, particularly soil and water pollution, alongside potential respiratory hazards, emerges as a critical concern. The study underscores the urgent need for sustainable mining practices, stronger local regulation, and capacity-building through education and economic diversification. These findings advocate for a balanced approach to rural development—one that harmonizes economic benefits with ecological resilience and community well-being.

Timeliness in financial reporting is a critical aspect for companies as it influences stakeholders’ decision-making. However, in practice, there is often a time gap between the end of the fiscal year and the date the audit report is issued, commonly referred to as audit delay. This study aims to analyze the effect of company size, public accounting firm (PAF) reputation, and audit opinion on audit delay. The research method employed is quantitative with secondary data sources. The sample consists of 89 observations from 16 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analytical technique used in this study is multiple linear regression analysis. The findings show that company size and audit opinion have a negative and significant effect on audit delay, supporting the agency theory applied in this study. Meanwhile, the reputation of the public accounting firm has no significant effect on audit delay, which is not in line with the agency theory.  

Private Universities (PTS) in Medan City face major challenges in improving academic and non-academic quality sustainably. This study aims to evaluate the effectiveness of the Internal Quality Assurance System (SPMI) in supporting the improvement of the performance of both aspects. Using an associative quantitative approach, data were collected through questionnaires from 75 respondents consisting of leaders, lecturers and quality assurance staff at 15 selected PTS in Medan. The analysis was conducted using simple linear regression. The results showed that the effectiveness of SPMI had a positive and significant effect on academic and non-academic performance. The determination coefficient value of 55.6% for academic performance and 65.7% for non-academic performance showed a substantial contribution of SPMI in improving institutional performance. These findings indicate that SPMI which is implemented consistently and comprehensively can be a strategic tool in building a quality culture that has an impact on strengthening the quality of learning, student activities and overall institutional governance. Therefore, strengthening the implementation of SPMI in the PTS environment is a crucial step to realize superior and competitive higher education.

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.