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This study aims to evaluate the effectiveness of using e-learning in accounting education at SMK Tulungagung. The research method employed is qualitative, utilising in-depth interview techniques with teachers and students to collect data on experiences and challenges in implementing e-learning. The findings indicate that e-learning provides beneficial flexibility in time and place, especially during the pandemic. However, there are obstacles in understanding complex accounting concepts and technology access disparities among students. Student responses varied, with some feeling enthusiastic and others encountering difficulties. Teacher support, interactive materials, and regular feedback proved crucial in enhancing the effectiveness of e-learning. To maximise the benefits of e-learning, there needs to be improved technology access, integration of interactive teaching methods, and direct teacher support. This study suggests strategies to overcome challenges and leverage e-learning as an effective tool in accounting education

This research investigates the multifaceted factors influencing Indonesian sea transportation subsidy policies and their impact on regional economic growth. Through a comprehensive literature review and empirical analysis, the study identifies key drivers such as political stability, regulatory efficiency, economic conditions, infrastructure development, and policy implementation mechanisms. Political stability was found crucial for ensuring policy consistency and investor confidence, while efficient regulatory frameworks streamlined subsidy allocations. Economic fluctuations, both global and domestic, significantly influenced resource allocations, underscoring the need for adaptive economic policies. Infrastructure investments emerged as pivotal in enhancing logistics efficiency and reducing operational costs, essential for fostering regional economic competitiveness. Effective policy implementation through transparency, accountability, and monitoring mechanisms was critical in maximizing socio-economic benefits. The findings underscore the importance of integrated policy approaches to address complex challenges and leverage opportunities for sustainable economic development in Indonesia's maritime sector.

This study aims to determine the relationship between leverage, company characteristics, and financial performance with illegal tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is quantitative with secondary data. The population of this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained was 10 companies using purposive sampling method. Data analysis using SmartPLS. The results showed that leverage, company characteristics, and financial performance had no significant effect on tax aggressiveness. This means that mining companies that have high leverage, poor company characteristics, and poor financial performance do not tend to practice tax aggressiveness. In addition, good corporate governance cannot moderate the relationship between leverage, company characteristics and financial performance with tax aggressiveness. This means that leverage, company characteristics and financial performance still have a significant influence on tax aggressiveness, even though the company has good corporate governance.

The objective of this study is to investigate and gather empirical data about the impact of leverage, firm size, and cash flow on financial distress in construction companies that are listed on the Indonesian Stock Exchange between 2018 and 2022. Research data is evaluated using logistic regression using SPSS 23 for Windows, using secondary data gathered from the company's annual financial reports and official website. According to the study's findings, three factors significantly influence financial distress: 1) leverage has no effect; 2) firm size has a negative effect; and 3) cash flow has no effect. The results of this research can be used as a basis for taking corrective action if there are indications that the company is experiencing financial distress. Thus, to better manage the firm's financial risks, even though company size is the only major element, management should nevertheless keep an eye on other factors like liquidity and cash flow.

The purpose of the study is to determine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023. In this study, a purposive sampling method was used, which obtained 45 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that company size has a significant positive effect on tax avoidance, while leverage has a significant negative effect on avoidance, then profitability, liquidity and sales growth has no effect on tax avoidance.

This research was conducted aiming to determinethe effect of liquidity, profitability, activity, leverage and institutional ownership on company value Empirical Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) with a research periode of 2019-2023. The sampling technique in this study used purposive sampling with a sample of 52 companies. The data analysis used in this research is multiple linear regression analysis using a statistical test tool, namely SPSS version 22. Based on the research results, the results indicate that liquidity, profitability, activity, and institutional ownership have a positive significant effect on firm value, while institutional ownership have a negative significant effect on firm value      

This study aims to determine the influence of Capital Intensity, Leverage, Earnings Management and Company Size on Tax Avoidance. The sample selection technique in this study uses purposive sampling and obtained 40 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used in this study is multiple linear regression using SPSS version 26 software. Based on the results of the study, it can be concluded that Capital Intensity has an effect on Tax Avoidance, while Leverage, Earnings Management and Company Size do not have a significant effect on Tax Avoidance.

Company value is an important aspect that needs to be considered It highlights the company's performance, which can shape investors' perceptions of the business. The aim of the research is to provide empirical evidence regarding the influence of earnings quality and dividend policy on company value. Company size and leverage are used as control variables in this research. The research uses PBV as a proxy for company value, DACC as a proxy for earnings quality, DPR as a proxy for dividend policy, total assets as a proxy for company size and DER as a proxy for leverage. This research was conducted on companies listed on the Indonesia Stock Exchange (BEI) in 2012-2022. The number of samples taken was 6325 observation samples using the non-probability sampling method, especially using the sampling technique, namely purposive sampling. Data collection was carried out using non-participant observation. The analysis technique used is multiple linear regression analysis technique. The results of this research indicate that earnings quality has no effect on company value and dividend policy has a positive effect on company value.

This research was conducted aiming to determine the effect of sales growth, company size, profitability, liquidity, and leverage on firm value. This research was conducted at the Properties & Real Estate sector company on the Indonesia Stock Exchange (IDX) with a research period of 2019 - 2023. The sampling technique in this study used purposive sampling with a sample of 51 companies. Based on the research results, it can be concluded that sales growth, company size and liquidity have no effect on company value, then profitability and leverage have a positive effect on company value.

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and  obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that  Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

This study was conducted to determine the Influence of Free Cash Flow Structure, Leverage, and Sales Growth on Financial Performance. This research was conducted on companies that go public in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) with a research period of  2019 – 2023. The sampling technique in this study uses the purposive sampling method and a sample of 53 companies going public in the property and real estate sector has met the sample criteria. The analysis technique used is multiple linear regression analysis using SPSS software version 22.0. The results of this study show that Free Cash Flow has a positive and significant effect on Financial Performance, Leverage has no significant effect on Financial Performance and sales growth has a significant positive effect on Financial Performance.

This research is motivated by the drastic decline in stock prices of technology companies in 2022, which reflects heavy financial pressure and deteriorating financial performance until June 2023. This condition raises the potential risk of financial crisis or financial distress. This study aims to examine the effect of cash flow operating, leverage, liquidity, and profitability on financial risk in technology subsector manufacturing companies listed on the IDX during the 2020-2023 period. A quantitative approach with secondary data of company financial reports that have been audited and published by the IDX is used in this study. The purposive sampling technique was applied to select 19 companies as samples from a total of 49 companies. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS software. The results of this study indicate that cash flow operating has no significant effect on financial distress (p> 0.05). In contrast, leverage has a significant positive effect (p < 0.05), while liquidity (current ratio) and profitability (ROA) have a significant negative effect on financial distress (p < 0.05). High leverage increases financial risk, while high liquidity and profitability can reduce the risk of financial distress in technology companies.

The use of social media, especially Instagram, has become a widely utilized platform for promoting tourist destinations. Instagram @tanjongtinggi_official is one such social media channel used by Tanjung Tinggi Beach for promotion. Through the use of photo and video features on Instagram, it becomes easier to promote Tanjung Tinggi Beach to tourists who are not yet familiar with it. This research aims to explore the promotional planning through the @tanjongtinggi_official account in increasing tourist visits to Tanjung Tinggi Beach in Belitung. The research method employs qualitative research to elucidate the uniqueness of @tanjongtinggi_official on Instagram in promoting its tourism. This study adopts a case study design. Data collection is conducted through observation and interviews, with informant selection using purposive sampling technique. Interviews are conducted with key informants, namely the admin of @tanjongtinggi_official and Instagram users who have visited Tanjung Tinggi Beach. Data analysis utilizes the Interactive Model technique, and validity is ensured through triangulation of data collection techniques including informant interviews, observation, and documentation. The results indicate that the planning carried out by the @tanjongtinggi_official Instagram account utilizes visually appealing content presentation and captions, leverages the following feature on Instagram, relevant hashtag usage, photo postings, reposts, mentions, tagged photos, and active interaction with followers to facilitate the promotion of Tanjung Tinggi Beach to tourists, thereby increasing tourist interest in visiting.

The purpose of the research is to find the influence of variables Profitability, Leverage, Liquidity and Institutional Ownership on Corporate Social Responsibility Disclosure. The sample in this study includes 33 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2019-2023. The sampling technique used purposive sampling method and obtained 165 sample data from 33 companies. The analytical tool used is multiple linear regression analysis using the Statistical Prosuct and Service Solution (SPSS) Version 22 program. The result of this study indicate that Profitability has a significant possitive effect on Corporate Social Responsibility Disclosure, Leverage have no significant effect on Corporate Social Responsibility Disclosure, Liquidity have no significant effect on Corporate Social Responsibility Disclosure and Institutional Ownership has a significant possitive effect on Corporate Social Responsibility Disclosure.

This research aims to determine the influence of Leverage, Liquidity, Activity and Company Size on Profitability in health service provider companies listed on the IDX for the 2019 - 2023 period. This research was conducted using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 14 companies, only 10 companies consistently publish financial reports every year. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) version 26. The research results show that partial leverage has a negative and insignificant effect on profitability. Activity has a positive and significant effect on profitability. Liquidity and Company Size have no effect on Profitability. Meanwhile, simultaneously, Leverage, Liquidity, Activity and Company Size influence Profitability.      

This research aims to determine the effect of Profitability, Managerial Ownership, Company Size and Leverage on Company Value in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019–2023 period. The sample for this research is 24 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. This research was carried out using the multiple linear regression method assisted by the SPSS version 22.0 program and Microsoft Excel 2010. The results of the research show that Profitability has an effect on Company Value, Managerial Ownership has no effect on Company Value, Company Size has a negative effect on Company Value, Leverage has an effect on Company Value.    

This study was conducted to analyze financial distress, leverage, and company size on conservatism. This research was conducted at manufacturing companies in the processed food and beverage sub sectors listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 53 companies in the property and real estate that have met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study show that growth opportunity has no effect, while leverage has a positif and significant effect on accounting conservatism and firm size has a positive and significant effect on acconting conservatism.

The purpose of the research is to find the influence of variables Firm Size, Profitability, Leverage, and Audit Quality on Tax Aggressivity. The sample in study includes 35 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2020-2023. The sampling technique used purposive sampling method and obtained 140 sample data from 35 companies. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 program. The result of this study indicate that profitability has a significant positive effect

This Research was conducted aiming to determine the effect of liquidity, leverage, firm size and institusional ownership on financial performance.the population in this study is 33 health sector companies listed on the Indonesian Stock Exchange. By using the purposive sampling method, a sample of 13 companies was obtained. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 Program. The result of this study indicate that liquidity have a positive and significant effect on financial performance, leverage have a negative and significant effect on financial performance while firm size and institusional ownership have no effect on financial performance.    

This research was conducted because of the emergence of cases of environmental pollution due to excessive production activities and the lack of awareness of business actors towards environmental conservation. Since the emergence of COVID-19 in Indonesia, the demand for medicines and other consumer products has increased. Public demand for companies to continue to care about environmental sustainability to reduce the negative impact of company activities on the environment. One concept that can be applied by management to handle problems that occur between the environment and the company is the concept of eco-efficiency. The purpose of this study is to, first, test the effect of eco-efficiency on firm value, second, test the effect of eco-efficiency on firm value with profitability and leverage as moderating variables. The sample of this research is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2020-2023 using purposive sampling method. This research analysis method uses simple regression analysis and moderating analysis regression (MRA). This study provides evidence that environmental management implemented by the company can significantly provide good company value, besides that the high level of profit earned by the company can moderate the relationship between eco-efficiency and company value with a positive effect but in this study leverage cannot moderate the eco-efficiency relationship.