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This study seeks to ascertain the impact of macroeconomic fundamentals, the configuration of ownership, the attributes of the company, and the composition of capital on the practice of earnings management, considering the reputation of the auditor as a moderating factor. This study employs data from 11 firms listed on the Indonesia Stock Exchange, chosen through purposive sampling over the years 2019 to 2022, resulting in a total of 44 instances of data observation. The analysis method uses SmartPLS analysis. The research results show that macro fundamentals, ownership structure, company characteristics and capital structure do not have a significant effect on earnings management. The composition of ownership and the financial leverage of a company notably impact its attributes. However, the standing of the auditor does not alter the effect that ownership configuration, company traits, and financial structuring have on the practices of earnings management.

This study investigates the implementation of Corporate Social Responsibility (CSR) practices in the manufacturing sector, with a focus on comparing the experiences and outcomes of small and large enterprises in Europe. Utilizing a mixed-methods approach, the research examines how these enterprises adopt CSR practices and the resultant impacts on financial and environmental performance. The findings indicate that both small and large enterprises benefit significantly from CSR, evidenced by improvements in key financial metrics such as Return on Assets (ROA) and Return on Equity (ROE), as well as reductions in carbon emissions and enhancements in energy efficiency. Small enterprises, despite facing challenges such as limited financial resources and lack of expertise, achieve notable local community engagement and operational efficiencies through targeted CSR initiatives. Large enterprises leverage their extensive resources to implement comprehensive CSR strategies, resulting in substantial environmental and financial gains. The study highlights the importance of stakeholder engagement, government support, and a robust organizational culture in facilitating effective CSR adoption. These insights underscore the need for supportive measures to help SMEs overcome barriers and enhance their contributions to sustainable development.

The community empowerment program at Keranggan Ecotourism Village identified several challenges, including low productivity, limited information access, and insufficient promotional facilities, resulting in a lack of awareness about the village's offerings. In response, a team comprising faculty and students from ESQ Business School conducted a tridharma activity focused on digital marketing, particularly for Keranggan Snack, a local home industry product aiming for expanded sales. This initiative aimed to leverage social media platforms to enhance product outreach and facilitate the promotion of Keranggan Ecotourism products to local SMEs, optimizing social media for broader audience reach. Additionally, the team facilitated the promotion of Keranggan Ecotourism products at various external events, aligning with Indonesia Emas 2045's vision. The primary objectives were to increase awareness and branding, assist local SMEs in boosting sales, and provide promotional platforms for Keranggan Ecotourism. This multifaceted approach aimed to address fundamental issues and propel Keranggan Ecotourism towards sustainable growth. Through education on digital marketing and active promotion, the program sought to overcome obstacles and elevate the visibility and economic viability of Keranggan Ecotourism Village beyond its immediate surroundings. By providing a platform for wider recognition and engagement, the initiative aimed to contribute to the village's economic development and environmental conservation efforts.

The evolving landscape of work is increasingly shaped by Generation Z, a cohort characterized by its digital fluency, innovative mindset, and entrepreneurial spirit. This study explores how Gen Z is redefining entrepreneurship and the implications for the future of work. The primary aim of this research is to understand the unique entrepreneurial tendencies of Gen Z and how these tendencies influence business practices, workplace culture, and economic development. The research adopts a literature review approach, analyzing existing studies, articles, and reports on Gen Z's entrepreneurial behaviors, motivations, and challenges. Sources include academic journals, industry reports, and reputable media publications that provide insights into the characteristics and trends of Gen Z entrepreneurs. The findings indicate that Gen Z entrepreneurs are driven by a strong desire for independence, social impact, and technological innovation. They tend to leverage digital tools and social media to create and scale businesses rapidly. Moreover, their approach to entrepreneurship is more inclusive and collaborative, often focusing on sustainable and ethical business practices. This study concludes that Gen Z's redefinition of entrepreneurship will likely lead to significant changes in the future of work, emphasizing flexibility, digital integration, and value-driven business models

In today's digital age, the integration of business management principles with computer science and technology has become increasingly vital for organizations seeking sustainable growth and competitive advantage. This study delves into the multifaceted relationship between business management and computer science, exploring integration strategies, challenges, and the resultant implications. The objective of this research is to comprehensively analyze the integration of business management and computer science, shedding light on effective strategies, potential challenges, and the overall impact on organizational performance and innovation. This study adopts a library research approach, encompassing a thorough review of existing literature, scholarly articles, case studies, and industry reports. Information is gathered from reputable databases such as PubMed, IEEE Xplore, ACM Digital Library, and Google Scholar. The collected data are analyzed qualitatively to identify patterns, trends, and insights into the integration of business management and computer science. The findings of this research highlight various integration strategies employed by organizations to leverage computer science and technology for enhancing business management practices. These strategies encompass the adoption of data analytics, artificial intelligence, machine learning, blockchain, and other emerging technologies to streamline operations, optimize decision-making processes, and gain competitive advantage. Moreover, the study identifies challenges associated with integration, including data security concerns, skills gap, resistance to change, and ethical implications. Despite these challenges, successful integration initiatives have demonstrated significant improvements in organizational efficiency, innovation capability, and market positioning

The aim of this research is to determine the extent of the influence of Capital Structure (DAR), Company Size (Ln), Investment Opportunity Set (EPS), Leverage (DER), Liquidity (CR) and Profitability (ROA) on the Quality of Profits in banking companies. registered on the IDX in 2019-2021. The method used in this research is a quantitative descriptive method and multiple linear regression analysis, where the population in this research is 46 banks and uses a purposive sampling technique with the sample size being 34 banks registered on the BEI in 2019-2021. Based on the research results, it shows that partially only the variables Company Size (Ln) and Profitability (ROA) have a positive and significant effect on Earnings Quality, while Capital Structure (DAR), Investment Opportunity Set (EPS), Leverage (DER) and Liquidity (CR) has no effect on the Quality of Profits in Banking Companies listed on the IDX in 2019-2021. Simultaneously, the variables Capital Structure (DAR), Company Size (Ln), Investment Opportunity Set (EPS), Leverage (DER), Liquidity (CR) and Profitability (ROA) have a positive and significant effect on the Quality of Profits in Banking Companies listed on the IDX 2019 -2021.

This investigation was conducted to examine the impact of liquidity ratios and solvency ratios on the profitability ratio of PT Apexindo Pratama Duta Tbk. Using quantitative methods, this investigation seeks to ascertain the company's capacity to manage its liquidity and solvency aspects, it is anticipated to have a favorable effect on profitability. The results of the analysis show that although the company shows good liquidity, the high level of leverage and difficulty in generating average profits indicates challenges in managing profitability. This research recommends that companies focus more on debt management and optimizing funding structures to increase their profitability. More investigation is required to understand other elements that may influence the financial performance of these companies, as well as to identify strategic steps to increase the company's profitability in the future.

The popular short video platform TikTok, has emerged as a major player in the global e-commerce landscape. This research aims to understand the role of TikTok in increasing global e-commerce through a literature study. The main aim of this research is to understand how Tik Tok can improve global e-commerce. This research uses a qualitative approach with a literature study method. Data was collected from a variety of sources, including scientific journals, news articles, and industry reports. Data was analyzed using qualitative content analysis techniques. This research found that TikTok can increase global e-commerce through several mechanisms, including: Increasing brand awareness and consumer engagement. Driving impulse purchases and conversions Building community and customer loyalty and Facilitating influencer marketing and brand collaborations TikTok is a powerful tool that businesses can use to scale global e-commerce. Businesses looking to capitalize on TikTok must develop an effective strategy that leverages the power of the platform.

This study aims to analyze and test the effect of leverage, company size, and liquidity on company value and the ability of profitability to moderate the effect of leverage, company size, and liquidity on company value in manufacturing companies in the food and beverage industry sub-sector that have been listed on the Indonesia Stock Exchange for the period 2021-2023. The population of this study consisted of 26 food and beverage sub-sector manufacturing companies. The sampling method used in this study used purposive sampling technique and resulted in sample data of 72 companies used in this study. The data analysis method used in this study is multiple regression analysis which was previously tested with classical assumptions, then moderation testing will be carried out with the MRA test. The results of this study explain that leverage, company size and liquidity have no effect on company value and profitability is able to moderate the relationship between company size and company value, but cannot moderate the relationship between leverage and liquidity on company value.      

In the modern era, advancements in technology and information have transformed traditional communication into digital formats. Companies leverage technology to compete and survive in a competitive environment. Social media plays a crucial role in interaction, information exchange, and collaboration, serving as a powerful business promotion tool due to its broad reach. In global marketing, companies must develop creative and adaptive strategies to utilize social media effectively. This study employs a qualitative descriptive method to identify the success factors of marketing strategies using social media in a global context. The findings indicate that global marketing strategies require a deep understanding of target markets, positioning, marketing mix, and budgeting, as well as adaptation to cultural, economic, and legal factors in the target markets.

This research aims to determine the effect of leverage, company size and retention ratio on company value in banking companies listed on the Indonesian Stock Exchange during the 2020-2023 period. The population taken and used in this research is annual data from 45 companies for four (4) periods totaling 180 data. This research uses the Eviews 12 analysis tool. Applying the Multiple Regression Analysis research method with the data type in the form of panel data with a Fixed Effect Model. The results of this company value research show that leverage and company size have a significant effect on company value, while the retention ratio has an insignificant effect on company value.

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.

Earnings management is an act of company managers to influence earnings in financial statements to achieve certain goals. Earnings management actions carried out by company managers will have an impact on the high and low profits presented in the financial statements. This study aims to empirically examine the effect of institutional ownership, profitability, firm size, and leverage on earnings management. The sampling method was used purposive sampling, there was 75 samples of manufacturing companies in the foods and beverages sector that meets the sample criteria with the 2019-2021 observation period. Data analysis technique using multiple linear regression analysis. The results of the study show that institutional ownership, profitability, firm size, and leverage simultaneously affect earnings management. Partialy profitability variable has a negative and significant effect on earnings management, while the variables of institutional ownership, firm size, and leverage have a negative and insignificant effect on earnings management.

The coronavirus pandemic has accelerated the evolution of education towards 21st-century learning in alignment with the Industry 4.0 era. Educators are confronted with three key aspects: life and career skills, learning and innovation, and information media and technology. They must continuously update their knowledge and skills to meet the needs of the millennial generation. Technology has become integral, influencing learners' cognition and skills. Pre-pandemic, educational institutions had leveraged technology, yet challenges regarding infrastructure and human resource readiness emerge in online learning implementation. Teachers need to be innovative in designing remote learning tailored to student needs, supported by adequate technology. Interactive online learning enhances student motivation. Learning media serves as a crucial link, aiding in achieving learning objectives. Specific challenges also arise concerning the curriculum, emphasizing the significance of educational philosophy. In the context of Christian education, integrating faith and knowledge and considering spirituality are vital to producing academically and morally competent alumni. Challenges faced by Christian education in Indonesia include declining numbers of schools and financial constraints, with potential risks to Christian identity. Initiatives such as the takeover of Christian schools offer solutions.

Investment is a tool to earn income in the future. With so much uncertainty in generating income, it encourages someone to do something that will benefit themselves in the future. So that those who invest in the right way will feel calm about facing the lives of themselves and their families in the future. For investors, this research involved 54 companies and 11 companies were selected as samples through purposive sampling. The data analysis tools used in this research are classical assumption testing, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The results of this research indicate that partially the Liquidity, Activity Ratio and Profitability variables have a significant effect on share prices. Leverage has no significant effect on stock prices. Simultaneously, the ratio variables Liquidity, Leverage, Activity and Profitability have a significant influence on Share Prices of 88.2% and the remaining 11.8% is influenced by other variables.

This study aims to determine the influence of profitability, leverage and sales growth on tax avoidance. This research sample will be obtained from Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2021-2022 period. To find out the relationship between variables, data analysis is carried out. The analysis used in this study is multiple regression analysis where for partial testing using statistical test t and simultaneous testing using the anova statistical test and before this test is carried out first a classical assumption test. This research is classified as TKT 3, which is proof of concept of functions and/or important characteristics analytically and experimentally.

This study aims to examine the impact of digitalization on technological innovation in Micro, Small, and Medium Enterprises (MSMEs) through a qualitative literature review approach. In the era of digital transformation, MSMEs face various opportunities and challenges. Digitalization has the potential to enhance MSMEs' competitiveness by accelerating product, service, and business process innovation, but it also requires them to overcome limitations such as limited technological skills and financial constraints. By analyzing previous studies using the bivariate probit model, this study finds that digital technology adoption is positively correlated with increased innovation in MSMEs. Digitalization has been shown to expand market access, improve operational efficiency, and strengthen MSMEs' adaptability to changes in the business environment. However, internal and external barriers, such as low digital literacy and limited funding access, remain significant obstacles. This study emphasizes the importance of support from the government and related institutions in providing training and funding access so that MSMEs can fully leverage digitalization for sustainable innovation.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the period of 2022-2023 using financial ratios. The method used is the analysis of liquidity, solvency, and profitability ratios towards the company's financial statements. The results show that in terms of liquidity, the company's ability to meet short-term obligations is still poor and tends to deteriorate. Meanwhile, the company's leverage level is quite high, exceeding industry standards. However, in terms of profitability, the performance of PT Unilever Indonesia is quite encouraging with profit margin, return on investment, and return on equity ratios above industry standards. Overall, despite its high profitability, the company needs to improve its liquidity and capital structure to maintain long-term business continuity.

This study aims to examine whether leverage, profitability and operating capacity affect financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used is secondary data obtained from www.idx.co.id website. Determination of samples in research using porpusive sampling methods with special criteria. The results of the analysis are known to be a significant value of  leverage of 0.000 < 0.05 with a calculation of -4.862 < table 1.992, so the variable leverage has a significant negative effect on financial distress conditions. The significant value on profitability is 0.000 < 0.05 with a count of 9,196 > table 1,992. So the probability variable has a significant positive effect on financial distress conditions. Significant value in Operating Capacity of 0.000 < 0.05 with a calculation of 8.422 > table 1.992, So operating capacity has a significant positive effect on financial distress.