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Penelitian ini bertujuan untuk mengetahui bagaimana fiscal stress dipengaruhi oleh diversifikasi pendapatan daerah dan dana perimbangan. Jenis data yang digunakan adalah kuantitatif. Menggunakan data yang dikumpulkan selama periode lima tahun (2018-2022), penelitian ini menganalisis 145 sampel dari 29 Provinsi di Indonesia. Estimasi data panel yang digunakan adalah Fixed Effext Model (FEM). Data dianalisa dengan menggunakan metode analisis data uji asumsi klasik. Penemuan penelitian ini menunjukkan bahwa: (1) Diversifikasi Pendapatan Daerah secara parsial tidak berpengaruh terhadap Fiscal Stress (2) Dana Perimbangan secara parsial berpengaruh positif dan signifikan terhadap Fiscal Stress (3) Diversifikasi Pendapatan Daerah dan Dana Perimbangan secara simultan berpengaruh terhadap Fiscal Stress sebesar 96,49% secara positif dan signifikan.

This study aims to determine the development of MSME financial performance as seen from the optimization of village fund management and financial literacy of MSME actors in Kubu Additional Village. The population is all MSME actors who have received assistance in the form of funds from the village and the number of samples in this study is 41 MSME actors. The data analysis technique used in this study is the Structural Equation Modeling-SEM based on SEM variance, which is famously called Partial Least Square (PLS) visual version 3.0. The results of this study suggest that financial management does not have a significant effect on financial performance in MSMEs. Financial literacy does not moderate the influence of financial management on financial performance in this study.

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel  didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi  negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.

Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.

This study investigates the influence of profitability, solvency, and activity financial ratios on firm value within the energy sector (oil, gas, and coal) listed on the Indonesia Stock Exchange from 2021 to 2023. Utilizing multiple linear regression analysis, the research demonstrates that profitability (ROA), solvency (DER), and activity (TATO) collectively and individually impact firm value (PBV). The findings suggest that financial performance management is crucial for enhancing firm value in this sector, especially in response to market dynamics and regulatory changes.

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypothesis testing (t-testing). The findings indicate that the following factors raise a company's value: cash holding, corporate governance, profitability, and leverage.

This study was conducted to analyse effect of compensation, competence, and job satisfaction on the organizational commitment of PT. Pos Indonesia Erlangga Branch Semarang and the sample used is 102 employees. This study uses primary data and data collection methods using questionnaire. The results of data processing are in the form of respondent descriptions, variable descriptions, validity test results, reliability test results, F test results, coefficient of determination test results (R2), and hypothesis test results. The results show that compensation variable has a positive and significant effect on organizational commitment, competence variable has a positive and significant effect on organizational commitment, and job satisfaction has a positive and significant effect on organizational commitment

Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.

This research aims to empirically test the effect of sustainability report disclosure on company value with profitability as a moderating variable (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange 2019-2023). The population of this research is all mining companies listed on the Indonesia Stock Exchange for 2019-2023, totaling 63 companies. The sample used in this research was 12 companies. This research uses a purposive sampling technique, namely a sampling technique that provides the opportunity to become a sample member with certain criteria. Then the data collection method is through questionnaires and data analysis using SPSS 25 which includes validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and R2 test. The results of this research show that the Sustainability report variable has a positive effect on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H1) is accepted. The Profitability variable has no effect on the Company Value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H2) is rejected. The profitability variable is not able to moderate the relationship between sustainability reports and company value.

The purpose and the research conducted is to the investigate and impact of GIC on the market capitalization of each company mentioned in the Indonesian of Stock Exchanges from 2018 to 2022. GIC includes GHC, GSC, and GRC as independent variables. The research data’s derive to from companies of the annual reports mentioned in the Indonesian Stock Exchanges for the specified period. A targeted on sampling methods was the used, which led to at sample of 25 companies. The results of the simple regression linear tests indicate that GIC has a very significant influence on market capitalization. According to Hypothesis 1 (H1), GHC has a very positive and highly significant influence on market capitalization. Similarly, Hypothesis 2 (H2) suggests that GSC can have a significant positive and the impact to the market capitalization, and Hypothesis 3 (H3) states that GRC has a to positive very impact on market capitalization. In addition, the simple regression linear results also show and that the variables of profitability (ROA) and leverage (DAR) have no impact on market capitalization. 

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kapabilitas terhadap pencegahan kecurangan (fraud prevention), serta peran moderasi nilai etika dalam hubungan tersebut. Menggunakan desain penelitian kausal, data dikumpulkan melalui survei menggunakan kuesioner kepada 311 pimpinan dan karyawan Grup PT. Asvia Laguna Medis. Analisis dilakukan dengan metode kuantitatif untuk mengevaluasi hubungan antar variabel. Hasil penelitian menunjukkan bahwa tekanan, peluang, rasionalisasi, dan kapabilitas memiliki pengaruh positif dan signifikan terhadap pencegahan kecurangan. Selain itu, nilai etika memperkuat pengaruh tekanan terhadap pencegahan kecurangan, namun memperlemah pengaruh peluang, rasionalisasi, dan kapabilitas terhadap pencegahan kecurangan. Kesimpulan dari penelitian ini adalah bahwa faktor-faktor internal seperti tekanan, peluang, rasionalisasi, dan kapabilitas penting dalam mencegah kecurangan, dan nilai etika memainkan peran kritis dalam memoderasi hubungan ini.

The purpose of this research is to find out the role of marketing digitalization, halal certification and product knowledge. The results of this study show that, first, the role of marketing digitalization facilitates the business of the creative culinary industry in the city of Jambi, including (1) finding consumers, (2) flexible media in promotion, (3) the choice of digital marketing platforms as needed so that they can divert the budget to programs more effectively and, (4) To increase the sales volume, it can carry out management periodically. Second, the role of halal certification is; (1) ensuring that the products that have been produced are avoided from harmful substances and, (2) a form of increasing halal awareness. The third role of product knowledge for creative culinary industry businesses in Jambi City as an understanding of needs is; (1) maintaining human welfare protecting the wealth spent towards the path of goodness, (2) The role of product knowledge as an understanding of the existence of a reciprocal relationship between entrepreneurs and consumers towards products.

The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports. Keywords: report quality, accounting, technology, competence

Obedience to the Messenger of Allah is one of the fundamental obligations in Islam. This is not merely about compliance, but also about emulating the figure of Prophet Muhammad (SAW), who was sent as a mercy to all the worlds. The Prophet is not only presented as the bearer of the message but also as a tangible example of how humans should live, behave, and interact with one another and with their environment. Making him a role model in daily life means following the guidance that has proven to bring goodness and salvation in this world and the Hereafter.The purpose of this research is to understand the noble qualities of the Prophet, to inspire individuals to follow his example in worship, interaction with others, and to live with high values, thus forming individuals who are outstanding and have integrity. This research employs historical approaches, text analysis, case studies, and comparative studies. By using these methods, it is hoped that we can delve deeper into how the Prophet serves as a role model of obedience that shapes outstanding individuals.Prophet Muhammad (SAW) as a role model of obedience has a significant impact on the formation of exemplary characters. Through his exemplary conduct in obedience, morals, struggle, education, and social influence, he shapes outstanding individuals.

Faith in angels and Allah's messengers is an important part of the pillars of faith that form the basis of the beliefs and behaviors of Muslims. In modern life full of ethical and social challenges, the understanding of faith in angels and apostles, as well as the obligation to obey the Prophet PBUH, has become very relevant to affirm moral and spiritual values. This research aims to explore the importance of this belief in building the character of Muslims and how this teaching can be a solution to today's challenges. The method used in this study is a qualitative approach with an analytical descriptive method. Data was collected through literature studies and literature analysis from a variety of relevant sources, including tafsir books, books, and academic journals. The results of the study show that faith in angels and apostles has a significant influence in shaping ethical awareness, responsibility, and behavior in accordance with Islamic teachings. Obedience to the Prophet PBUH also strengthens important human values in community life, such as justice, compassion, and unity. In conclusion, faith in angels and apostles and obedience to the Prophet PBUH not only strengthens the spiritual aspect, but also plays an important role in building a life of noble character and balance between the relationship with Allah and fellow humans.

The Al-Qur’an, the holy book revealed to the Prophet Muhammad SAW, has a special position in the lives of Muslims. As the main source of Islamic teachings, the Qur’an provides comprehensive instructions on how humans should live, both in relation to God, fellow humans, and the universe. This research aims to describe and analyze the primacy of the Koran in the digital era and how this holy book is relevant in responding to challenges and problems that arise today. The type of research used is descriptive-analytical research. It is proven that the Koran remains relevant and even more important in the digital era. Even though the Koran was revealed more than 1,400 years ago, its contents include universal values ​​that can be applied in every era. Principles such as justice, truth, integrity, compassion, and balance between worldly and spiritual life remain basic human needs, especially amidst the rapid changes brought about by technology. In a digital context, the Koran is an important guide for humans to adhere to eternal moral values. The Koran remains superior as a source of relevant life guidance in the digital era.

Tawhid is a fundamental concept in Islamic teachings that teaches the oneness of Allah SWT and is the basis of all deeds. A correct understanding of tawhid is very important to maintain faith and safety in this world and the hereafter. This study aims to understand the basic concept of tawhid, analyze the types of tawhid, examine the relationship between types of tawhid, and identify the importance of instilling the values ​​of tawhid in life, especially at an early age. The method used in this study is a qualitative approach with a descriptive-analytical method, which is a library research. Data were collected through literature reviews from various sources relevant to the theme of tawhid. The results of the study found that tawhid can be divided into three interrelated levels, namely Rububiyah tawhid, Uluhiyah or ubudiyah tawhid, and Asma' wa Sifat tawhid. Instilling the values ​​of tawhid from an early age is very important to form a child's personality that is strong in faith. A correct understanding and practice of tawhid will lead individuals to safety in this world and the hereafter. With a strong foundation of tawhid, a person can survive various challenges that can shake his faith.

The results of the 2018 Riskesdas show an increase in the prevalence of non-communicable diseases (NCDs) compared to 2013 data, such as cancer, stroke, chronic kidney disease, diabetes mellitus, and hypertension. The prevalence of diabetes mellitus increased from 6.9% to 8.5%, while hypertension increased from 25.8% to 34.1% based on blood sugar and blood pressure examinations. In this context, community empowerment is very important to increase awareness of the importance of routine health checks and early detection of NCDs. One strategic effort is the establishment of Posbindu in each region to facilitate public health checks. However, several regions, including Cipta Graha Mandiri Housing in Tasikmalaya City, do not yet have Posbindu due to low community participation in routine health checks and limited procurement of Posbindu by the Health Center. This condition risks making people unaware of their health problems, which can cause serious complications and reduce quality of life. Through this empowerment program, it is hoped that the community will be more active in maintaining their health, carrying out early detection of NCDs, and increasing awareness of the importance of a healthy lifestyle.

Cigarettes have become a habit in society and bring negative effects to oneself and those around, one of which is the emergence of various diseases such as heart disease and vascular disorders. The method used in this community empowerment involves Rapid Rural Appraisal (RAA) by conducting physical interventions through several counseling sessions related to smoking issues and non-physical interventions in the form of installing no-smoking banners in homes. This empowerment activity was conducted in RW 04, Yudanagara Village, Cihideung, Tasikmalaya City. The community empowerment activities conducted include outreach and demonstrations as well as the installation of educational banners. The indicators of the success of the outreach are an increase in participants' knowledge through pre-test and post-test by 50% compared to their knowledge level before attending the outreach, as well as the implementation of a herbal drink-making demonstration. The educational banner contains content about the dangers of smoking indoors. The activities carried out were well-planned, and their implementation can be said to have gone smoothly and successfully.