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This study aims to determine the effect of deferred tax burden, tax planning, and intellectual capital on company value in sector consumer non-cyclicals sub sector food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the number of samples in this study, as many as 41 companies obtained through the purposive sampling method were the object of research in accordance with the criteria. A sample of 205 data was obtained. This study used regression analysis of panel data, using Eviews 9. Based on the results of the analysis tested, it shows that (1) Deferred tax burden, tax planning and intellectual capital simultaneously affect the value of the company. (2) Deferred tax burden has no effect on company value, (3) Tax planning has no effect on company value, (4) Intellectual capital has a negative and significant effect on company value.

This comprehensive analytical overview provides a meticulous exploration of the incidence, types, and management of tumors impacting women's reproductive organs in Indonesia. Drawing upon authentic references spanning 2016 to 2023, the study delved into the epidemiological landscape with a specific focus on uterine fibroids, ovarian tumors, and cervical cancers. A detailed analysis of regional variations and demographic influences on tumor occurrence sheds light on the intricate interplay between health disparities and reproductive organ tumors. The management section underscores personalized treatment modalities, encompassing surgery, chemotherapy, and radiotherapy, emphasizing a multidisciplinary approach. This holistic strategy integrates psychological and palliative care, acknowledging the diverse aspects of a patient's journey. The findings contribute significantly to informed healthcare policies, urging the development of targeted interventions based on the nuanced understanding of reproductive organ tumors in the Indonesian context. Furthermore, the study suggests fruitful directions for future research in women's health, paving the way for continuous advancements in the field.

Community service activities are social activities aimed at the community as one of the chess dharma of higher education. In order to achieve the chess dharma of higher education, FEB UHAMKA lecturers carry out community service activities for SMA Plus Assa'adah students. This activity is intended so that students have a deep understanding of preparing a curriculum vitae (CV) so that they have a basis for entering the world of work. The activity was carried out using the lecture method, this method was chosen so that the delivery of material could run effectively. Participants who attended the implementation of this activity were 129 students of SMA Plus Assa'adah. Participants were given the opportunity to ask the speaker, so that things that were not understood could be answered optimally.

Knowing the results of tests on the influence of profitability, business risk, sales growth and company size on the capital structure of insurance companies listed on Indonesia Stock Exchange is the aim of this research. The theory used is pecking order theory. Purposive sampling is the chosen sampling method. There are 18 insurance companies as sample companies registered on the Indonesian Stock Exchange and this has been processed for 4 years, resulting in 72 observations. The type of data used is secondary data in the form of financial reports of insurance companies that are registered on the Indonesia Stock Exchange for the 2019-2020 period. The analytical method used is multiple linear testing using the SPSS version 27 application. After testing and analyzing the data, the results show when partially profitability has a negative influence on capital structure. Partially, business risk, sales growth and company size have no influence on capital structure.

The purpose of this study is to analyze the effect of External Funds and Capital on credit distribution in PT. Bank Sulutgo . This research uses secondary data taken from Bank Sulutgo's annual report from 2012 – 2021. The analysis used is multiple regression analysis on the eviews application by taking data on third party funds, share capital and total credit distribution. Regression testing shows Y = 127 + 0.286 X1 + 7.490 X2. In the T test, it explains that the variable Third Party Fund has a significant influence on Credit Distribution and the results of the Capital variable have a significant influence on Credit Distribution, the amount of Third Party Funds and capital on Credit Distribution can be seen from the R-square of 0.98, meaning that X1 and X2 have a significant influence on Y by 98 percent and the rest by other factors.

Penerapan Akuntansi dalam sebuah perusahaan merupakan hal yang penting dimana akuntansi menjadi pemeran kunci dalam setiap pergerakan yang ada baik dalam perolehan ataupun pengeluaran terhadap perusahaan, jika terdapat satu kesalahan saja dapat berdampak sangat besar serta beruntun kepada perusahaan. Dalam penelitian ini penulis mencoba bagaimana Peran Penerapan Akuntansi Manajemen ini berpengaruh Terhadap Kinerja Keuangan Perusahaan mengingat dari dana yang ada ini digunakan dalam kegiatan operasional dan non operasional perusahaan dapat di biayai, bahkan bagi beberapa perusahaan yang termasuk padat modal ataupun kegiatan-kegiatan operasional. Dana tersebut harus di teliti dengan sangat seksama serta penerapan yang baik untuk dapat meningkatkan kinerja dari keuangan tersebut.

This research aims to determine the influence of Investment Knowledge and Financial Literacy on Investment Interest in the Capital Market with the Development of Digital Technology as a Moderating Variable. The population of this study is students of the Faculty of Economics and Business, Universitas Putra Indonesia "YPTK" Padang. The sampling technique used is Simple Random Sampling with a sample of 100 students. Data collection techniques used a questionnaire and analyzed the data using Multiple Regression Analysis through the SPSS 25 application program. The results of the study indicate that Investment Knowledge and Financial Literacy have a significant effect on Investment Interest in the Capital Market with the Development of Digital Technology moderating the relationship between Investment Knowledge, Financial Literacy, and Investment Interest in the Capital Market. The Contribution of Investment Knowledge and Financial Literacy is 52.8%, and the Contribution of Investment Knowledge, Financial Literacy, and Development of Digital Technology is 54.3%.

aim of this research is to find out the influence of capital, HR performance, the role of government and technology on the development of MSMEs in West Ungaran District. The population used in this research is traders who have MSME businesses whose business locations are in the West Ungaran District area who are domiciled in the Ungaran District area. The population was taken using data from BPS Semarang Regency in 2020, from this population a sample of 278 MSME traders in 2020 was obtained. West Ungaran District. This research method uses quantitative methods. The results of this research are that business capital, human resource performance, the role of government and technology have an important role in the development of MSMEs in West Ungaran District.

This research aims to analyze and test the influence of company size, asset structure and sales growth on capital structure. This research method uses a quantitative type of research. The data used in this research is secondary data in the form of company annual financial reports obtained through the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 32 companies were obtained from 84 companies listed on the Indonesia Stock Exchange (BEI) and the number of observations was 128 sample data. Data processing in this research uses Eviews 12 software. The results of this research show that company size has a significant effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has a significant effect on capital structure.

An important component of any research or scientific article is relevant research. The thing that makes individuals less interested in entrepreneurship is because they are not yet aware of their abilities and intentions in carrying out business in realizing their dreams of becoming successful entrepreneurs. The purpose of this research is to examine how perceptions of e-commerce, business capital and the application of accounting information systems influence decision making in entrepreneurship. The findings of this literature study show that perceptions of e-commerce and the use of accounting information systems influence entrepreneurial decisions, business capital has no influence and is not significant on entrepreneurial decisions.

There are many small-scale people who want to have a business to make a living but are still hampered by capital, so they have to look for more loans to build a business that can become a foundation for the continuity of life in the future. With this, the government is now establishing various institutions that are able to increase the income of people who need capital as business capital, one of these institutions is PT. Madani Mekar Syariah National Capital. So the aim of the author's research is to find out how the practice of distributing business capital funds at PT. Madani Mekar Syariah National Capital in Betung District, Banyuasin Regency and also wants to know how sharia economic law applies to combining murabahah and wakalah contracts in one transaction which is applied to PT. Madani Mekar Syariah National Capital in Betung District, Banyuasin Regency. This research uses qualitative methods with respondents, namely branch heads and Account Office members as well as customers. Regarding informants, namely customers who are Muslim, new customers, and have businesses. The results of this research show the flow of fund distribution practices at PT. Mekar Syariah Madani National Capital in Betung District, Banyuasin Regency includes the stage of determining customers according to the criteria set by PNM Mekar Syariah, the second stage is Financing Training, the third stage is signing the agreement and disbursing funds, and the fourth stage is carrying out weekly installments. If we look at sharia economic law regarding the combination of murabahah and wakalah contracts, this is permissible and does not conflict with sharia principles because the murabahah and wakalah financing contracts are carried out at separate times.

As time went by, many changes were discovered from outside the company. Due to rapid changes in a company's external reach, companies must also be able to adapt and compete with other companies. Sufficient working capital allows the company to operate as economically as possible, and the company does not face difficulties or threats that may arise due to crises or economic chaos. The aim of this research is to determine the effect of working capital management on the financial performance of property and real estate companies listed in the sharia stock index. The number of samples in this research was 20 companies for the 2020-2022 period after sampling using the purposive sampling method. Panel data analysis is used as a data analysis technique. The partial research results show that there is no effect of working capital management on financial performance, but simultaneously working capital management has an effect on the company's financial performance by 11.9%. When testing classical assumptions with a normal distribution, heteroscedasticity and multicollinearity do not occur.

The study was conducted at Bank Syariah Indonesia KC. Kutacane with the aim of understanding the execution of the musyarakah reform at Bank Syariah Indonesia KC. Kutacane and the compliance of the musyarakah reform practice with the DSN-MUI No.08/DSN-MUI/IV/2000 fatwa on musyarakah. This study employs a deskriptif kualitatif method using the technique of gathering data through open communication with the parties involved in the musyarakah reform at Bank Syariah Indonesia KC.Kutacane. The study’s findings indicate that the musyarakah redevelopment practice implemented by Bank Syariah Indonesia KC. Kutacane’s implementation of this practice complies with the DSN-MUI/IV/2000 fatwa regarding musyarakah in several poins. However, the fourth poin’s remuneration is explained as follows: a mitra may declare that if the profit exceeds a certain amount, kelebihan or prosentase will be given to the individual. In practice at BSM, profit has already been determined by taking into account the modalities.

This research uses literature study analysis to evaluate the influence of oil and gas exports, non-oil and gas exports and foreign investment on Indonesia's economic growth. The results show that dependence on the oil and gas sector has a negative impact on economic growth, while growth in non-oil and gas exports and foreign investment has a positive impact. Economic diversification through increasing non-oil and gas exports and appropriate foreign investment can reduce dependence on the oil and gas sector and increase Indonesia's economic resilience. However, keep in mind that the interaction between these variables is not always linear and can affect overall economic growth.

The aim of this research is to examine the influence of business capital, business location and technological information on the income of the Kelengkeng Tourism Village, Simoketawang Village, Sidoarjo Regency. The method used in this research uses quantitative methods. The research used purposive sampling techniques and data collection through questionnaires delivered to respondents and the results of multiple linear regression data analysis showed that information on business capital, business location and technology had a positive effect on income. The greater the capital generated, the greater the income earned. Choosing a strategic location can influence income. And take advantage of developing technological sophistication to help promote its business.

The research results show that investment knowledge (X1) has a significant positive effect on investment interest (Y). This is proven by carrying out statistical tests which produce a significant value of Tcount 5.782 > Ttable 1.662 and a sig value of 0.000 < 0.05, which means that H0 is rejected and Ha is accepted. Technological progress (X2) shows that there is a significant positive influence on investment interest (Y). This is proven by the value of tcount > ttable of 7.988 > 1.662 with a significant value of 0.000 < 0.05. So it can be concluded that H0 is rejected and Ha is accepted. Investment knowledge and technological advances together have a significant influence on investment interest. This is known by the significant value for (X1) and (X2) simultaneously having an effect on (Y) of 0.000 < 0.05 and the value of fcount > ftable (99.240 > 3.100). The coefficient of determination shows that the influence of the independent variables (X1) and (X2) on (Y) has an influence of 68.3% and the remaining 31.7% is influenced by other variables outside that were not examined in this research. So it can be concluded that Ha is accepted and H0 is rejected. This means that the higher the investment knowledge and technological advances, the higher the student's interest in investing

The purpose of this study aims to analyze the influence of technology, capital, and labor on production in woodcarving handicraft SMEs in Gianyar Regency. To analyze the effect of technology, capital, labor, and production on the income of MSMEs in woodcarving crafts in Gianyar Regency. To analyze the indirect effect of technology, capital, and labor on income through production in woodcarving MSMEs in the approach used in this study is an associative quantitative approach. This research was conducted in Gianyar Regency with an analytical technique, namely path analysis. The results of this study are that technology and labor have a direct positive but not significant effect on the production of MSME woodcarving crafts in Gianyar Regency, while capital has a direct positive and significant effect on the production of MSME woodcarving crafts in Gianyar Regency. Technology directly has a positive but not significant effect on income, labor directly has a negative but not significant effect on income while capital and production have a direct positive and significant effect on the income of MSMEs in woodcarving crafts in Gianyar Regency. Technology, capital, and labor do not have a significant effect on income indirectly through the production of woodcarving handicraft SMEs in Gianyar Regency.

Basalioma, also known as basal cell carcinoma (BCC), is the most common skin malignancy found throughout the world. Basaliomas commonly occur in the elderly population, which is associated with cumulative sun exposure and other exogenous damage. Older (65–79 years) to very old (>80 years) white individuals showed the highest increase in basalioma incidence rates. In Indonesia, data from the Cancer Registration Agency in 2009 shows that skin cancer ranks 4th out of the 10 most common types of cancer. The most common location is in the nose area. The incidence of metastasis is 0.01-0.1%, and occurs lymphogenously and hematogenously. The most significant causes are exposure to ultraviolet radiation and genetic predisposition. Basaliomas tend to occur in areas of chronic sun exposure and therefore the majority, about 74%, occur on the head, face and neck. Basaliomas usually arise from the lowest layers of the epidermis, although a small number may originate from the outer root sheath of the pilosebaceous unit. The incidence of basalioma is directly proportional to age and inversely proportional to the amount of melanin pigment in the epidermis. Surgery remains the first line of treatment for this disease. Surgical modalities include electrodessication, curettage, excision, cryosurgery, and Mohs micrographic surgery..  

This research aims to analyze the influence of several factors that influence company value from an accounting perspective. The factors studied include capital structure, profitability, dividend policy, cash levels, and financial performance. This research was conducted to provide a deeper understanding of how these variables can influence company value. The research method used is a qualitative analysis method which is suitable for analyzing the relationship between variables. One source of data is taken from the company's annual financial reports over a certain time period. It is hoped that the results of this analysis will provide a clear picture of the extent of the influence of each variable on company value. The results of this research can be a guide for company management in making decisions regarding capital structure, dividend policy, and efforts to improve financial performance. In addition, the findings of this research can also provide insight to investors, financial analysts and regulators regarding the factors that need to be considered in assessing the health and value of a company. The conclusions of this research are expected to contribute to the accounting and finance literature by providing a better understanding of the relationship between capital structure, profitability, dividend policy, cash levels, financial performance, and firm value. This research can also be a basis for further research in exploring other factors that might also influence company value in an accounting context.

Penelitian ini bertujuan untuk mengetahui pengaruh perilaku kewirausahaan dan modal usaha terhadap keberhasilan usaha di Kecamatan Telanaipura Kota Jambi. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis data dengan metode uji koefisien determinasi. Sampel pada penelitian ini sebanyak 30 responden pemilik usaha warung kopi/kafe di Kecamatan Telanaipura Kota Jambi. Hasil penelitian menunjukkan  bahwa secara parsial perilaku kewirausahaan berpengaruh positif dan signifikaan terhadap keberhasilan usaha dan modal usaha tidak berpengaruh positif dan signifikan terhadap keberhasilan usaha. Secara simultan menunjukkan bahwa perilaku kewirausahaan dan modal usaha secara bersama-sama berpengaruh signifikan terhadap keberhasilan usaha di Kecamatan Telanaipura Kota Jambi. Hasil perhitungan koefisien determinasi menunjukkan bahwa variabel perilaku kewirausahaan sebesar 37.5% dan sisanya 62.5% dipengaruhi oleh variabel lain diluar penelitian ini.