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The background in this research was that the use of Operational Assistance Funds program must be taken into consideration for accountable and transparent financial governance. The research aimed to determine the accountability and transparency of the management of health operational assistance funds at the Watubaing Public Healt Center in Talibura subdistrict, Sikka regency. The research method employed descriptive qualitative while the analysis tool was carried out through data collection using observation, interview, and documentation techniques. The research findings indicated that the implementation of accountability and transparency principles had been well implemented, as seen from the reporting mechanism according to the Operational Assistance Funds Technical Guidelines. The principle of transparency was quite open which can be seen from the initial planning openness of MINILOK and POA drafting system which involves all staff at the Watubaing Health Center and the cross-sector community.

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

Understanding the impact of digital technology on Micro, Small and Medium Enterprises (UMKM) in Makassar City is the aim of the research. The descriptive qualitative method used in this research is collecting data through observation, interviews and documentation. Research shows that this has a significant positive impact on the profits of UMKM in Makassar City from Digitalization. On the other hand, one of the factors that hinders UMKM actors in terms of the effectiveness of digitalization is the ability to utilize technological media as an indicator of digital economic performance.

This research aims to find out what factors can influence the level of demand other than price in the North Sangatta main market. This type of research is field research, with a qualitative descriptive approach. The data collection techniques used in this research are interviews, observation and documentation. The data analysis used in this research is qualitative descriptive, through several stages, the first stage is data reduction, the second stage is data presentation, and the final stage is drawing conclusions. The results of this research show that there are several factors that influence the level of demand from the consumer's point of view and the producer's point of view in the main market of North Sumatra. From the consumer's point of view, factors that influence the level of demand include the size and shape of goods or services, promotions and discounts, and income. monthly, from the producer's point of view, including consumer behavior (consumer tastes), quality of goods, certain seasons or weather, and prices of other goods.

This study aims to analyze the implementation of leadership supervision in efforts to improve the performance quality of Civil Servants (PNS) in the Economic Affairs Section at the Regional Secretariat of Langkat Regency. The research findings indicate that the effectiveness of supervision greatly depends on clear objectives, performance indicators, periodic evaluations, and open communication between leaders and staff. Although there are challenges such as ineffective communication and imbalanced workloads, proposed solutions include improving communication and utilizing technology to enhance supervision and employee performance. Optimal supervision has been shown to play a key role in improving PNS performance, with an emphasis on monitoring, evaluation, and skill development. Despite challenges like limited resources and ineffective communication, solutions such as training, open communication, and technology can improve supervision efficiency. Most PNS show a positive attitude towards management and supervision, although there is still room for improvement in communication and skill development. Going forward, it is expected that supervision will become more structured, technology-based, and communicative to support the achievement of organizational goals more efficiently and enhance public service quality.

This study aims to determine the impact of implementing Augmented Reality (AR) features on mobile shopping applications on purchasing decisions of Generation Z consumers, especially first-time buyers. The research method uses a quantitative approach, the study involved 385 Generation Z respondents (aged 18-25 years) who were using AR features for shopping for the first time. The results of multiple linear regression analysis show that AR Visual Quality (X1), AR Interactivity (X2) and AR Ease of Use (X3) have a significant positive effect on Purchasing Decisions (p <0.000). The study revealed that 78.5% of AR features influence Generation Z in deciding to purchase on mobile shopping applications. In this case, it can be concluded that the presence of AR features can reduce Gen Z's hesitation in deciding to purchase for first-time buyers. Key factors influencing purchasing decisions include AR visualization quality, ease of use, and feature interactivity.

Companies often face various obstacles related to managing raw material inventory to meet demand, one of which is Peuyeum Ketan Istimewa. Working in the food processing industry, of course, raw material inventory management needs to be planned optimally to avoid various risks that can harm the company. The Quantity Discount model is used to take advantage of cost savings provided by suppliers when purchases are made in large quantities, while other efforts that can help manage raw materials in a company are by knowing the safety stock and reorder point of raw materials and also forecasting demand to predict future demand. This study will use the Quantity Discount model which optimizes inventory levels by considering storage costs, ordering costs, and quantity discounts. The calculations carried out are also to find the value of the company's Safety Stock and Reorder Point. The results of this study indicate that the use of the Quantity Discount method can reduce total costs by Rp26,319,267/year, while forecasting using the seasonality method increases the accuracy of demand predictions, thus enabling more efficient inventory management. The implementation of this model is expected to provide a significant contribution to operational efficiency and cost reduction at Peuyeum Ketan Istimewa

Cognitive and non-cognitive abilities are essential indicators in assessing an individual's human resource (HR) capacity. Cognitive abilities refer to intellectual potential, while non-cognitive abilities encompass social and emotional aspects. This study aims to analyze the relationship between cognitive and non-cognitive skills and preferences for formal or informal employment sectors. The research utilizes secondary data from the Indonesian Family Life Survey (IFLS) conducted in 2014 and employs a probit regression method with several control variables. The analysis reveals that cognitive skills have a significantly positive association with the likelihood of working in the formal sector. These findings provide valuable insights into the role of individual skills in determining employment sector choices.

This research was conducted to determine the appropriate CV Restu Mande business strategy design using strengths, weaknesses, opportunities and threats (SWOT) analysis and the Business Model Canvas (BMC) in achieving export targets. The method used in this research is a descriptive qualitative method. Data collection carried out in this research was interviews with the leadership of CV Restu Mande, observation both directly and indirectly, and documentation. The SWOT analysis carried out in this research produces a SWOT matrix as a recommendation for CV Restu Mande's business strategy. The results of the SWOT analysis, SWOT matrix, and proposed new Business Model Canvas at CV Restu Mande are that in the customer segments section, target consumers are added in the form of Indonesian communities abroad, in the channels section, websites, international e-commerce and overseas retail need to be added, in the customer relationship section, rewards need to be added for resellers, dropshippers and loyal customers, in the key resources section we need to add production facilities, in the key activities section we need to add more interesting and detailed marketing activities, in the key partnership section we need to add agent collaboration. or distributors, loyal customers, production partners, and international trade consultants or experts, and in the cost structure section it is necessary to focus on investment in production facilities.

This study aims to determine 1) the effect of implementing green accounting on the company's financial performance, 2) the effect of corporate social responsibility on the company's financial performance, and 3) the effect of implementing green accounting and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange in 2020-2022. The method in this study uses a quantitative method. The data sources used in this study are secondary data types and the sampling technique uses the purposive sampling method by obtaining 10 companies out of 63 companies with a total of 30 annual reports listed on the Indonesia Stock Exchange in 2020-2022 which will be the object. Data analysis used in this study is descriptive statistical analysis, classical assumption tests, and simple regression tests. The results of this study indicate that the implementation of green accounting has a positive and significant effect on the company's financial performance, corporate social responsibility has a positive and significant effect on the company's financial performance and the implementation of green accounting and corporate social responsibility also simultaneously has a positive and significant effect on the company's financial performance

This study examines the effect of market risk, investor sentiment, and interest rates on the performance of energy sector stocks in Indonesia for the period 2019–2023, with market liquidity as a mediating variable. The study was conducted through a literature review by identifying and analyzing various related studies. Secondary data was obtained from scientific journals and related reports using relevant literature selection techniques. The results of the study indicate that oil price volatility, investor sentiment, and interest rate changes significantly affect the performance of energy sector stocks. Market liquidity was found to be able to reduce the negative impact of market risk and interest rates, and strengthen the positive influence of investor sentiment on stock prices. This study concludes that market liquidity plays an important buffer in maintaining the stability of stocks in the energy sector, especially in dealing with market fluctuations. The results of this study contribute to investment managers in developing more adaptive portfolio strategies and to regulators in creating policies that support market liquidity.

This study analyzes the procedures for employee payroll documentation and data transfer at PT PLN Nusantara Power Services to enhance the efficiency and accuracy of human resource (HR) administration. Using a descriptive qualitative method, data were collected through library and field research. The findings indicate that digitalizing HR administration improves operational efficiency, transparency, and compliance with regulations. Digital transformation also minimizes errors and supports data risk management. The author's internship experience highlights the importance of responsibility and accuracy in data management to meet professional standards. This research contributes to the development of technology-based administrative systems in the energy sector.  

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

Quality education is a fundamental foundation for human development and national progress. Women play a strategic role in supporting education at both family and community levels; however, they still face various barriers in accessing and participating in quality education. This community service program aims to empower women to support the realization of quality education through a participatory approach. The method employed is a participatory approach with a qualitative descriptive design, involving women actively in socialization, training, group discussions, and educational mentoring activities. The results indicate an increased awareness among women regarding the importance of quality education, improved understanding of women's strategic roles in family education, as well as enhanced self-confidence and participation in community-based educational activities. These changes in attitudes and behaviors serve as initial indicators of the success of women's empowerment in supporting educational quality improvement. The program demonstrates that women's empowerment through participatory approaches and continuous mentoring contributes positively to the development of inclusive and sustainable education at the family and community levels.

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.

This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

This study aims to analyze the development strategies of business units at Pondok Pesantren Manbaul Ulum Muncar Banyuwangi in realizing the economic independence of the pesantren. This research employs a qualitative approach with a descriptive method, using data collection techniques including in-depth interviews, participatory observation, and documentation. The data were analyzed using thematic analysis techniques, and data validity was strengthened through source and method triangulation. The findings reveal that the management strategies implemented include careful planning, systematic organizing, effective leadership, and directed controlling. The implementation of these strategies has successfully positioned the business units as productive economic centers that not only contribute financially to the sustainability of the pesantren’s operations but also serve as educational platforms for students to gain economic and entrepreneurial skills. Positive impacts can be seen through the increased welfare of students and administrators, as well as strengthened economic capacity within the surrounding community. However, challenges remain in the form of limited human resources, financial capital, and internal bureaucratic structures that require continuous improvement. In conclusion, professional management of business units becomes a key factor in building independent and competitive pesantren in the modern era.