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This study aims to analyze the role of company size as a moderator variable in the relationship between profitability and leverage and sales growth in manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research method used is a quantitative approach with purposive sampling techniques, so that 56 sample data that meet the research criteria are obtained. Data analysis was carried out using Moderated Regression Analysis (MRA) with the help of SPSS software version 30. The results show that leverage does not have a significant effect on profitability, while sales growth is proven to have a significant effect on profitability. Furthermore, company size has not been shown to moderate the relationship between leverage and profitability, but it does play a significant role in moderating the relationship between sales growth and profitability. These findings support the Pecking Order theory, which emphasizes that companies with larger sizes tend to have wider access to funding so that they are able to strengthen the influence of sales growth on profitability. This research provides a theoretical contribution in enriching the literature on factors that affect profitability, as well as a practical contribution to company management in formulating more effective financial and growth strategies. Thus, the size of the company proves to be an important factor to consider in the analysis of financial performance, particularly in the context of the relationship between sales growth and profitability.

Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting treatment at XYZ Hospital in accordance with PSAK 216. This study adopted a descriptive qualitative methodological approach to achieve the predetermined research objectives. The data collection technique applied was conducting interviews with the asset management department and obtaining accounting treatment documents and a detailed list of fixed assets of XYZ Hospital. The research findings show that the handling of fixed assets and the implementation of PSAK 216 on fixed assets at XYZ Hospital indicate that XYZ Hospital records its fixed assets if they have a useful life of more than one year, measures the initial cost of assets from the acquisition price, revalues assets but there is no method explaining the calculation method, applies the straight-line method for depreciation, discontinues fixed assets if they can no longer be used, and records all these events in its financial statements. It is important to apply PSAK 216 in implementing accounting treatments to minimize and prevent the risk of fixed asset recording errors in financial statements.

The main issue faced by MSME actors is limited capital, which hinders business development and their well-being. This study aims to evaluate the impact of the micro-financing program on improving the well-being of MSME actors, with a case study at the "Maju Makmur" Women’s Cooperative in Minggirsari Village. Using a qualitative approach, the study found that the provision of capital to MSME actors in the cooperative has been well-implemented and has had a positive impact, particularly in increasing income, economic activities, and the ability to meet daily needs. Supporting factors for the success of this program include government funding support, good cooperative management, clear implementation and technical guidelines, and community support. On the other hand, hindering factors include the presence of other financial institutions in the village, causing cooperative members to have savings in other places, as well as bad loans and a lack of socialization regarding the micro-financing program. Overall, the micro-financing program at the "Maju Makmur" Women's Cooperative has significantly benefited the improvement of MSME actors' well-being in Minggirsari Village.

This study examines how Baitul Maal wat Tamwil (BMT) resolves financing disputes internally. Employing a qualitative approach with library research, the study draws on scholarly articles, books, and related documents. Data were analyzed descriptively and qualitatively to identify common internal settlement practices that align with Sharia principles and national law. Results indicate that BMTs typically use deliberation among parties, mediation involving management or the Sharia Supervisory Board, and restructuring of financing as primary means to resolve conflicts. These options are favored to preserve institutional-member relationships and reduce adverse financial and social consequences. When internal measures do not succeed, disputes may be referred to Sharia arbitration or to religious courts. The findings highlight the importance of blending Sharia values with positive legal frameworks to ensure dispute resolution is fair, efficient, and sustainable.

The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling.  The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students.  60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology.  With the use of SPSS 25 software and basic linear regression, data analysis was completed. The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling.  The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students.  60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology.  With the use of SPSS 25 software and basic linear regression, data analysis was completed.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

This research aims to analyze the optimization of digital marketing in increasing the competitiveness of Bank Jateng, formulate the main challenges in the implementation of digital-based public service innovations, and develop an integration strategy between digital marketing and public service innovation to strengthen the role of Bank Jateng in regional economic development. The research method used was descriptive qualitative with data collection techniques through interviews with 11 informants and distribution of questionnaires to 96 respondents. The results of the study show that digital marketing optimization is able to increase competitiveness through integrated strategies between divisions, increasing content creativity, and strengthening analytics systems for performance evaluation. However, the main challenges faced include the digital capability gap and the need to improve the quality of responsive services. The implementation of digital innovation is multidimensional, including internal coordination that is not optimal, limited product diversification, digital service gaps, and data management that has not been integrated. The strategy of integrating digital marketing and public services requires a holistic approach through organizational capacity building, financial performance optimization, market reach expansion, and continuous innovation. Collaboration between divisions and strong leadership is key in supporting financial inclusion and regional economic growth. This research provides strategic recommendations for Bank Jateng in facing the increasingly dynamic competition of the banking industry in the digital era.

This study aims to analyze the effect of physical work environment, work motivation, and teamwork on employee performance at PT Adira Dinamika Multi Finance Tbk. The research employed a quantitative approach with a survey method involving all 51 employees as the total sample using a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire developed from the theories of Herzberg, Luthans, and Tuckman. Validity and reliability tests were conducted to ensure instrument quality, while data were analyzed using multiple linear regression with SPSS version 26. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were performed to verify the model’s adequacy. The results indicate that the physical work environment, work motivation, and teamwork have positive and significant effects on employee performance, both partially and simultaneously. Among these variables, work motivation exerts the strongest influence on performance improvement. Overall, the three independent variables explain 84.2% of the variation in employee performance, while the remaining 15.8% is explained by other factors not included in the model. These findings highlight the importance of strengthening employee motivation, improving workplace conditions, and fostering a collaborative work culture to enhance human resource management effectiveness in the financial service industry.

This study aims to analyze the influence of work ethic, work spirit, and physical work environment on employee performance at the Regional Revenue, Financial, and Asset Management Agency (BPPKAD) of Kediri City. This research employed an associative quantitative method with a descriptive approach. The population consisted of 215 employees, and a purposive sampling technique was used to select 100 respondents. Data were collected using a five-point Likert scale questionnaire that had been tested for validity and reliability. Data analysis was conducted through classical assumption tests and multiple linear regression analysis using SPSS version 26. The results indicate that work ethic, work spirit, and physical work environment have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) value of 0.693 shows that 69.3% of employee performance variation can be explained by the three independent variables. Therefore, improving employee performance at BPPKAD Kediri City can be achieved by strengthening work ethics, increasing work spirit, and creating a comfortable and productive physical work environment.

Profitability is a key indicator in assessing a company’s financial performance, particularly in the personal care industry listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on profitability as measured by Net Profit Margin (NPM). The research employed a quantitative approach using multiple linear regression analysis based on the financial statements of personal care companies for the 2021–2024 period. The findings reveal that ROA has a positive and significant effect on NPM, indicating that the more efficiently a company manages its assets, the higher the net profit margin achieved. Meanwhile, ROE and DER show no significant effect on NPM, implying that shareholder equity returns and debt utilization in the capital structure have not directly enhanced net profitability. These results suggest that optimal asset management is a crucial factor in improving the financial performance of personal care companies.

The rapid environmental degradation currently compels governments and organizations to implement effective preventive measures. This study highlights the urgent need for the implementation of Green Human Resource Management (GHRM) practices and Personal Moral Norms in enhancing Employee Green Behavior within the banking sector. As governments adopt policies related to GHRM, Personal Moral Norms, and Employee Green Behavior, banks, as financial institutions, play a strategic role in promoting sustainability. The objective of this research is to analyze the effects of GHRM and Personal Moral Norms on Employee Green Behavior in the banking sector. A quantitative approach was employed, utilizing a descriptive and associative research design, involving 92 employees from the studied bank branch, with a sampling technique using a census method. Data analysis was conducted using validity and reliability tests, as well as multiple regression analysis with the aid of SPSS 24. The results indicate that GHRM and Personal Moral Norms significantly influence Employee Green Behavior, contributing to 97.8% of the variance in environmentally friendly behavior. These findings provide new insights into the importance of integrating Green values into human resource management and underscore the necessity for banks to adopt policies that support environmental sustainability. This research is expected to serve as a reference for banking institutions in formulating more effective strategies to enhance environmental awareness among employees.

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

The aim of this research is to see how the ability of village officials has an impact on the regional financial management system in Trimurjo Village, Central Lampung Regency. The involvement of the apparatus in question includes the knowledge, skills and attitudes needed to carry out their duties and responsibilities. This study is based on the theoretical framework of Spencer & Spencer (1993) and the principles of regional financial management according to Minister of Home Affairs Regulation No. 13 of 2006, emphasizes the importance of competency to ensure that village fund management runs well and efficiently. This research was conducted qualitatively, with data collected through interviews and literature study. The research results show that the competency of Trimurjo village officials in financial management still needs to be improved. The most significant factor is knowledge of the apparatus. This research proposes sustainable training and development to improve the quality of village financial management.

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.

This study aims to analyze the management of short-term debt and its impact on cash flow smoothness in Toko Madura micro, small, and medium enterprises (MSMEs) in Surabaya City. Using a qualitative descriptive approach, the research was conducted through in-depth interviews and field observations at Toko Madura Barokah located in Pasar Wonokromo. The results show that short-term debt management is characterized by flexibility and trust-based relationships between store owners and suppliers, with payment terms ranging from 10 to 14 days. Debt management is carried out adaptively according to sales fluctuations and cash flow conditions. The average ratio of short-term debt to monthly cash flow is 17.2%, indicating that the debt level remains within a safe and manageable range. However, the financial recording system remains simple and lacks separation between personal and business finances, which may cause inaccuracies in cash control. Overall, short-term debt management contributes positively to cash flow stability through trust and payment discipline. Nevertheless, improving financial literacy and implementing a more structured accounting system are necessary to support sustainable business growth and better financial decision-making.

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

Villages are autonomous regions which have special features in the form of village financial management which is described in the form of the Village Revenue and Expenditure Budget (APBDes). This research aims to analyze APBDes Planning and Accountability in Rambeanak Village, Mungkid City, Magelang Regency. The method used is descriptive qualitative and case approach as well as primary data through interviews and documentation. The research results show that APBDes planning and accountability are regulated in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Rambeanak Village, which is fully implemented in accordance with existing regulations. However, the implementation of the use of the Siskeudes application with the contribution of the cash management system has not been fully realized.    

Increasing competition in the food industry requires companies to not only focus on product innovation and market expansion but also on strengthening internal human resource capabilities through long-term strategies. PT. Surya Pratista Hutama addresses this challenge by implementing a Talent Management Sistem (TMS) designed to identify, develop, and retain high-potential employees (HiPos), while simultaneously ensuring sustainable leadership development and succession planning. This study employed a qualitative case study approach by utilizing observations, in-depth interviews, and a paper review to obtain comprehensive insights into the company’s practices. The findings reveal that the identification of HiPos is carried out through a rigorous and consistent process using the 9-box grid as a key assessment tool. The emphasis on consistency in evaluation highlights the organization’s effort to ensure fairness and accuracy. Employee development is facilitated through multiple strategies, including formal training, mentoring programs, job rotation, and other structured learning initiatives. Retention strategies focus on providing competitive compensation packages, developing financial literacy skills, and fostering a collaborative organizational culture that values employee contributions. The implementation of TMS at PT. Surya Pratista Hutama has shown positive impacts, particularly in reducing employee turnover rates and improving leadership performance. However, the study also identifies several challenges, especially related to the need for clearer procedural guidelines and more specific development strategies to optimize outcomes. Overall, this research demonstrates that a well-structured TMS can serve as an effective mechanism for building sustainable human resource capabilities in highly competitive industries such as food manufacturing.

This research aims to analyze the use of the School Activity Plan and Budget Application System (ARKAS) in managing BOS funds at elementary schools in Bekasi Regency. The study employs qualitative methods through interviews and literature reviews from various sources. It was conducted at SDN Babelan Kota 06. The implementation of ARKAS version 4.0 significantly contributes to budget management in Indonesian schools. ARKAS facilitates online budget planning, submission, and tracking, as well as automated reporting and system integration to enhance transparency and accountability. However, ARKAS implementation faces challenges such as lack of understanding and training in schools, technological infrastructure limitations, and frequent policy changes. The study highlights the importance of better socialization and adaptation to regulatory changes to improve the effectiveness of ARKAS in school fund management.

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.