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This study aims to determine the effect of profitability, asset structure, company size and dividend policy on capital structure (empirical study on food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018-2023 period). The type of data used in this study is secondary data obtained from documentation in the form of financial statements of Food and Beverage companies. The total population in this study was 95 companies, sample selection was carried out by the Purposive Sampling method. So that a sample of 19 companies was obtained, the independent variables used were Profitability, Asset Structure, Company Size and Dividend Policy, the dependent variable used was Capital Structure. Data analysis was carried out quantitatively and the analysis methods used in this study were in the form of multiple linear regression and classical assumption tests including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data testing in this study used Statistical Package for Social (SPSS) Version 25.0. The results showed that Profitability had a significant negative effect on Capital Structure, Company Size had a significant positive effect on Capital Structure, while Asset Structure and Dividend Policy did not affect Capital Structure.

The purpose of this study is to determine the influence of motivation on employee performance through employee engagement as an intervening variable in the Surakarta City Investment and One-Stop Integrated Services Office. The sampling method used saturated sampling with a total of 58 respondents. Data collection was carried out by distributing a questionnaire at the Surakarta DPMPTSP office. The analysis technique uses PLS (Partial Least Square) with the SmartPLS 3.0 program. The results of the study show that motivation has a positive and insignificant effect on employee performance, employee engagement has a positive and significant effect on employee performance, motivation has a positive and significant effect on employee engagement, and employee engagement can mediate the influence of motivation on employee performance.

Indonesia is a country with the largest Muslim population, but investment in Islamic stocks does not grow as big as convetional stocks. This arises because public investment literacy towards Islamic investment is still low. Therefore, this service activity is carried out with the aim of increasing Islamic investment literacy, especially in the millennial generation. Implementation of activities  is carried out by creating a special class of Islamic capital market with the basics of Islmic stocl investments and tips and tricks for investing in the capital market with limited founds. Community service activities are carried out with partner target students and administrators of the BEM Universitas Islam Majapahit. Activities carried out from March to June 2024. The result of community service av=ctivities are in the form of increasing partner literacy regarding invetments, especially sharia stock investment and being able to create accounts through PT Phintraco Securities as a service partner.

The purpose of this study is to analyze the profitability, liquidity, size of the company, and business risk to the capital structure. The study consists of four independent variables: profitability that is proxy with Return on Equity, liquidity that is Proxy with Current Ratio, Firm Size, and Business Risk proxy in BRSIK, and for the dependent variable: Capital Structure measured with Debt to Equity Ratio. In this study there were 41 companies meeting the criteria of 92 total observations with research objects on property and real estate companies registered in the BEI in the period 2019-2023. The methods used in this study consist of Classical Assumption Test, Correlation Coefficient Analysis Test, Dual Linear Regression Analysis Trial, Determination Analysis (R2), F Test and T Test. While the data analysis method used is double linear regression with a significance of 0.05 using Statical Product and Service Solution (SPSS) Version 22.0. The results of this study indicate that profitability does not have a significant effect on the Capital Structure. Liquidity has a positive and significant impact on Capital Structures. The size of the Company has a significant and positive impact on capital Structure and Business Risk has a negative and non-significant effect on capital structure.

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests.   The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

Orang suku laut merupakan komunitas adat terpencil yang hidupnya berpindah-pindah satu pulau kepulau lainnya. Orang suku laut Kampung Panglong di Desa Berakit telah beralih tempat tinggal ke daratan. Dalam memenuhi kebutuhan hidupnya selain menjadi nelayan mereka juga mempunyai usaha untuk menambah ekonomi yaitu membuka Home Industry dengan mengolah hasil tangkapan lautnya menjadi makanan seperti kerupuk ikan, ikan asin dan isi kerang yang mempunyai nilai jual yang tinggi ke masyarakat umum, selanjutnya mereka menitipkan hasil olahan produknya ke warung masyarakat Desa Berakit bertujuan untuk memperluas serta memperkuat akses pasar dalam mengembangkan potensi pendapatan yang lebih besar. Ketika menitipkan hasil olahan produknya, mereka sendiri tidak mudah mendapatkan kepercayaan dari beberapa masyarakat Berakit yang memiliki warung untuk menitipkan hasil olahan produknya, dikarenakan faktor lingkungan yang kurang bersih. Adapun tujuan penelitian ini untuk mendeskripsikan modal sosial para pelaku home industry orang suku laut Kampung Panglong Desa Berakit. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif, dengan narasumber informan sebanyak 5 orang. Penelitian ini menggunakan teknik dan pengumpulan data dengan cara wawancara. Penelitian ini menggunakan teori modal sosial oleh Robert David Putnam. Hasil dari penelitian ini menunjukkan bahwa modal sosial berperan penting dalam kesuksesan pelaku home industry orang suku laut Kampung Panglong yang bekerjasama dengan masyarakat Berakit yang memiliki warung. Dimana ada faktor yang membuat modal sosial ini berhasil dalam sebuah kerjasama, yaitu faktornya berbentuk jaringan sosial, kepercayaan dan juga nilai norma, hal ini la yang membuat kerjasama pelaku home industry orang suku laut Kampung Panglong dengan masyarakat Berakit yang memiliki warung semakin berjalan lancar dan berdampak dengan ekonomi orang suku laut Kampung Panglong.

This study aims to determine the effect of audit committees, environmental costs, intellectual capital, liquidity and company growth on company financial performance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 126 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 160 sample data were obtained from 32 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics. The results of this study indicate that environmental costs and company growth have a positive and significant effect on the company's financial performance, while the audit committee, intellectual capital, liquidity do not affect the company's financial performance.

Working capital is to finance the company's daily operations, such as paying salaries, buying raw materials, paying transportation, paying debts, paying electricity accounts, and paying other costs. The purpose of this study is to analyze the behavior of data on profitability, liquidity, and leverage variables on working capital. Quantitative methods emphasize aspects of measurement and calculation. The manufacturing company used a research method, namely purposive sampling. The data used is secondary data sourced from the statement of financial position and profit and loss in the company's annual report. This study was conducted to determine whether each independent variable affects the dependent variable. The results of this study indicate that Profitability, Liquidity, and Leverage together (simultaneously) have a significant effect on Working Capital. Based on the results of partial panel data analysis, the Profitability variable has a negative effect on Working Capital. The Liquidity variable has a positive and significant effect on Working Capital. Leverage variable has a negative effect on Working Capital.    

Penelitian ini bertujuan menganalisis peran pembiayaan syariah dalam pemberdayaan Usaha Mikro, Kecil, dan Menengah (UMKM) pada PT BPRS Baktimakmur Indah, Krian, Sidoarjo serta mengidentifikasi kendala dan solusi yang dihadapi dalam implementasinya. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa PT BPRS Baktimakmur Indah berperan dalam pemberdayaan UMKM melalui penyediaan akses pembiayaan syariah, edukasi keuangan syariah, konsultasi bisnis, dan pendampingan usaha. Jumlah nasabah pembiayaan UMKM dalam tiga tahun mengalami peningkatan, namun, dibandingkan dengan jumlah UMKM terdaftar di Kecamatan Krian jangkauan pembiayaan masih sebesar 34,53%. Temuan penelitian menunjukkan beberapa kendala dalam pemberdayaan UMKM, yaitu rendahnya jumlah UMKM yang memanfaatkan pembiayaan syariah, rendahnya literasi keuangan syariah, keterbatasan administrasi dan manajemen usaha, rendahnya pemanfaatan program pendampingan, terbatasnya kegiatan pemberdayaan, serta tingginya risiko pembiayaan UMKM. Untuk mengatasi kendala tersebut, diperlukan peningkatan literasi keuangan syariah, penguatan program pendampingan, pelatihan manajemen usaha, perluasan jaringan kemitraan, serta penguatan sistem monitoring dan manajemen risiko pembiayaan. Dalam perspektif ekonomi syariah, pemberdayaan UMKM melalui pembiayaan syariah tidak hanya bertujuan menyediakan modal usaha, tetapi juga mewujudkan kemaslahatan, keadilan, dan kemandirian ekonomi masyarakat sesuai dengan tujuan maqashid syariah. Oleh karena itu, PT BPRS Baktimakmur Indah perlu mengoptimalkan fungsi intermediasi dan fungsi sosialnya agar mampu memberikan dampak yang lebih luas terhadap pengembangan UMKM.

The study aims to determine and analyze the effect of Capital Structure, Investment Opportunity Set adn Insstitutional Ownership on company value of Food & Beverage Sub Setor companies listed on the Indonesian Stock Exchange (IDX) from 2019 – 2023. This study usnig a puposive sampling technique and obtained 39 companies. Data analysis was conducted through multiple linear regression with SPSS version 22 and Microsoft Excel 2019. The findings reveal that Capital Structure, Investment Opportunity Set and Institutional Ownership each have a poitive and significant effect on company value.

This research was conducted with the aim of analyzing capital structure, profitability and independent board of commissioners. This research was conducted on Consumer Non-Cyclicals Sector Companies in the Food & Beverage Sub Sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method in this research used a purposive sampling method with a sample of 43 non-cyclical consumer sector companies in the food & beverage sub-sector that met the sample criteria. This research uses multiple linear regression analysis techniques and uses the SPSS version 22.0 test tool. The results of this research show that the capital structure variables and independent board of commissioners have no effect on company value, while profitability has a positive and significant effect on company value    

Koperasi pesantren dirasa belum maksimal dalam penerapan promosinya, terbukti dengan sedikitnya jumlah nasabah dan angka partisipasinya. Paper ini bertujuan untuk menganalisis secara mendalam penerapan strategi promosi oleh Koperasi Pondok Pesantren (Kopontren) terhadap peningkatan usaha mikro kecil dan menengah (UMKM). Metode penelitian ini merupakan jenis penelitian lapangan berbasis empiris sehingga didapatkan hasil penelitian yang langsung bersentuhan dengan data primer/pertama. Dalam penggalian data langsung dilakukan dengan melakukan pengumpulan data dengan observasi, dokumentasi, dan wawancara secara bersamaan dengan tujuan mendapatkan data yang komprehensif dan menyeluruh. Sedang metode penelitiannya menggunakan metode deskriptif analitis berbasis spesialisasi kasus berbasis komunitas yaitu pesantren. Strategi promosi yang dilakukan oleh Kopontren yaitu memanfaatkan setiap alat promosi untuk memperkenalkan produk dan layanannya dengan tujuan peningkatan laga. Strategi khususnya dengan pendekatan penjualan personal dan hubungan masyarakat sebagai alat promosi utamanya, karyawan lebih bisa mengambil hati masyarakat dan membina keakraban dengan suasana santai dan tetap memperhatikan etiket yang ada. Data terakhir menunjukkan jumlah anggota lending dan funding selalu mengalami peningkatan setiap tahunnya menunjukkan bahwa strategi promosi yang diterapkan oleh Koperasi telah berhasil mencapai target dan proyeksi usaha.

The phenomenon of investment in the capital market is increasingly developing, especially the sharia capital market. Establishing a sharia capital market is the right decision considering that Indonesia is the country with the largest number of Muslims. The sharia capital market should be helped by the presence of a large Muslim community. However, in reality the level of public interest in the Islamic capital market has decreased. Irwan Abdullah as Head of the IDX Sharia Capital Market Division said that the market share of the sharia capital market decreased after the Covid-19 pandemic. Determining investment decisions is related to several things, such as financial literacy, risk tolerance, and religiosity. The aim of this research is to analyze the influence of financial literacy, risk tolerance and religiosity on the decision to invest in the sharia capital market among FEBI UIN K.H Abdurrahman Wahid Pekalongan students. This type of research is field research or field research with a quantitative approach. The population in this study was 2569 FEBI students. The data collection method is a questionnaire that has been tested as valid and reliable using a sample of 100 respondents. This research uses a multiple linear regression test data analysis method with the help of SPSS 21. The results of this research show that financial literacy and religiosity influence investment decisions. Meanwhile, risk tolerance does not influence investment decisions. Then simultaneously financial literacy, risk tolerance and religiosity influence investment decisions.    

Tujuan penelitian ini adalah untuh mengetahui bagaimana pengaruh struktur modal, profitabilitas dan growth terhadap nilai perusahaan dan kemampuan kemelikan manajerial sebagai variabel pemoderasi pada perusahaan consumer non cyclicals. Pengambilan sampel diambil menggunakan metode purposive sampling, terdapat 28 perusahaan yang dijadikan sampel pada penelitian ini. Teknik analisis yang digunakan pada penelitian ini adalah teknik analisis data panel dan MRA dengan menggunakan software eviews12. Hasil penelitian menunjukkan bahwa Struktur Modal secara parsial tidak berpengaruh dan signifikan terhadap nilai perusahaan, Profitabilitas secara parsial berpengaruh dan signifikan terhadap nilai perusahaan, Growth secara parsial berpengaruh dan signifikan terhadap nilai perusahaan, Kepemilikan manajerial mampu memoderasi struktur modal dan profitabilitas terhadap nilai perusahaan, dan kepemilikan manajerial tidak mampu memoderasi growth terhadap nilai perusahaan. Koefisien determinasi yang disesuaikan Nilai adjusted R Square sebesar 0,117940 atau 11,7940%. Nilai koefisien determinasi tersebut menunjukkan bahwa variabel independen yang terdiri dari Struktur modal, Profitabilitas dan Growth mampu menjelaskan variabel Dependen (PBV) sebesar 11,7940%, sedangkan sisanya 88,206% dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.

Special Economic Zones (SEZs) in Indonesia serve as strategic instruments to attract domestic and foreign investments and accelerate economic growth in specific regions. Legal certainty within SEZs, encompassing regulatory stability, transparent licensing procedures, and effective legal protection, plays a crucial role in shaping investor perceptions and decisions. This research employs a normative juridical research method, focusing on the study of applicable legal norms or rules to analyze, interpret, and examine relevant legal principles. The findings indicate that investor perceptions of legal certainty are significantly influenced by regulatory complexity and consistency, transparent licensing procedures, and adequate legal protections. Investors tend to favor investment environments offering clear regulations, efficient licensing processes, and robust legal protections to mitigate investment risks. Based on these findings, it is recommended to enhance regulatory transparency and consistency, streamline licensing processes, strengthen legal protections, and improve investor education on SEZ regulations and legal protections. These steps are expected to enhance the attractiveness of SEZs as competitive and sustainable investment destinations, contributing significantly to regional economic growth.

The study aims to determine how much (1) the effect of perceived ease of use on perceived usefulness in P2P Lending for culinary MSMEs in Karanganyar town square, (2) the effect of perceived ease of use on trust in P2P Lending for culinary MSMEs in Karanganyar town square, (3) the effect of perceived usefulness on trust in P2P Lending for culinary MSMEs in Karanganyar town square, (4) the effect of trust on attitude toward using in P2P Lending for culinary MSMEs in Karanganyar town square, and (5) the effect of attitude toward using on behavioral intention to use P2P Lending for culinary MSMEs in Karanganyar town square. This research uses Technology Acceptance Model (TAM) research methods with a sample of 75 respondents. Data analysis techniques using PLS SEM which consist of outer model and inner model. The outer model consists of convergent validity test, discriminat validity test, undimensionalitas test, and reliability test. The inner model uses R- square, Q square, path coefficient, Goodness of Fit, and descriptive analysis. The result showed that (1) perceived ease of use has a significant effect on perceived usefulness in P2P Lending for culinary MSMEs in Karanganyar town square, (2) perceived ease of use has a significant effect on trust in P2P Lending for culinary MSMEs in Karanganyar town square, (3) perceived usefulness has a significant effect on trust in P2P Lending for culinary MSMEs in Karanganyar town square, (4) trust has a significant effect attitude toward using in P2P Lending for culinary MSMEs in Karanganyar town square, (5) attitude toward using has a significant effect on behavioral intention to use P2P Lending for culinary MSMEs in Karanganyar town square.    

Investing in the Shariah capital market is not only a potential business choice but also an embodiment of the recommended practice of muamalah in Islam, where wealth is used productively to bring benefits to oneself and others. This study found that financial literacy has a significant influence on students' investment interest, with a significance value of 0.000. Financial literacy plays a crucial role in shaping wise financial behavior, where a deeper understanding of finance and investment can help individuals manage their finances better. Additionally, Shariah investment gallery activities also have a significant influence on students' investment interest, with a significance value of 0.012. These activities provide students with a deeper understanding of the mechanisms and principles of the Shariah capital market, thereby increasing their interest in investing. Managing pocket money is also a significant factor in determining students' investment interest, with a significance value of 0.003. Wise management of pocket money allows some students to use part of those funds for investment, subsequently increasing their interest in the Shariah capital market. Simultaneously, the research results show that financial literacy, Shariah investment gallery activities, and pocket money management have a significant influence on students' investment interest, with a significance value for the F-test of 0.000.    

This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).    

Analyzing influence of financial literacy, information technology, and minimum capital on interest in investing in shares in the Islamic capital market. Financial literacy (X1) has a significant positive effect on investment interest (Y). Tcount value is 4.156 > Ttable 1.662 and the Sig value is 0.000 < 0.05. Information technology (X2) has a significant positive influence on Investment Interest (Y). Calculated T value of the information technology variable is 6.120 > 1.662 with a significance value of 0.000 < 0.05. Minimum capital (X3) has an insignificant positive influence on investment interest (Y). The T value of the minimum capital variable is 2.812 > 1.662 with a significance value of 0.06 > 0.05. Financial literacy, information technology and minimum capital together have a significant effect on investment interest. Significance values ​​(X1), (X2) and (X3) simultaneously influence (Y) by 0.000 < 0.005 and value of Fcount > Ftable (79.354 > 2.700).