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Tax avoidance is a crucial issue in corporate governance as it can reduce state revenue and create potential legal claims against the company itself. This study aims to explore the internal elements of firms that influence tax avoidance behaviour, with an emphasis on firm size, capital intensity, sales growth, and earnings management. The methodology employed in this research is a quantitative approach, using purposive sampling to select the companies serving as samples, and multiple linear regression analysis accompanied by classical assumption testing to ensure the reliability of the model used. The results of the analysis indicate that internal firm factors have a significant overall effect on tax avoidance. However, when examined individually, only firm size demonstrates a significant impact, while capital intensity, sales growth, and earnings management do not show a meaningful influence. These findings reaffirm that companies with larger asset bases tend to be more actively engaged in tax avoidance practices, thereby requiring tax authorities to strengthen their oversight of firms with substantial asset scales.

Rapid technological developments create opportunities for businesses to scale their businesses. Sharia Micro KUR is a step toward optimizing working capital and investment in accordance with sharia principles. This study aims to analyze the role of Micro KUR financing, outline strategies for utilizing Micro KUR financing in the digital era, and identify challenges in distributing and utilizing Micro KUR to increase the competitiveness of MSMEs. This study uses a qualitative approach and descriptive methods with primary and secondary data sources through observation, interviews with Micro staff, and literature review of articles related to MSMEs in the Digital Era. The analysis shows that Micro KUR financing is a solution for economic development in Indonesia, serving halal MSMEs facing capital challenges. Sharia Micro KUR can be utilized by MSMEs to meet their capital needs as an alternative to adopting digital marketing technology through social media. However, behind the utilization of Micro KUR, there are significant challenges in distributing BSI and utilizing MSMEs. Suggestions for other researchers include applying a quantitative approach with statistical data analysis regarding the relationship between the use of Sharia Micro KUR and increasing the competitiveness of MSMEs in the digital era.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

The Indonesia Stock Exchange (IDX) provides public access to investment. Investors can invest in various companies through publicly listed securities using capital market processes to obtain returns and dividends. To obtain returns and dividends, investors first read the company's financial statements to avoid losses. Aiming to provide empirical evidence, this study analyzed non-financial corporations listed on the IDX between 2020 and 2023 to determine the impact of financial performance on dividend policy, along with company size as a moderating variable. This research employed a quantitative approach and purposive sampling for data selection, which was updated in line with predetermined indicators. Over four years, 147 different companies served as study samples. The study used warpPLS 7.0 as a data analysis tool and combined outer and inner models to evaluate independent variable hypotheses and moderating hypotheses. The study found that liquidity plays a role in dividend policy, profitability plays a role in dividend policy, activity plays a role in dividend policy, and only solvency does not play a role in dividend policy. It was also found that company size does not moderate the relationship between liquidity and dividend policy, but it does moderate the relationship between profitability and dividend policy. Company size also does not moderate the relationship between activity and dividend policy, and does not strengthen the relationship between solvency and dividend policy.

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

The development of Micro, Small, and Medium Enterprises (MSMEs) is an essential strategy to improve the welfare of rural communities. Kalicinta Village has local potential in the form of the traditional food cilok, which can be developed into a productive and competitive business. This community engagement aims to analyze the role of cilok MSMEs in enhancing community welfare, identify challenges, and formulate strengthening strategies based on local potential. The method employed was Participatory Action Research (PAR), involving the community actively in problem identification, action planning, implementation, and evaluation. Data were collected through observation, interviews, and focus group discussions. The results show that cilok MSMEs contribute to increasing household income, absorbing local labor, and empowering women, while also strengthening social cohesion through values of togetherness. The main challenges include limited capital, market access, digital literacy, and managerial capacity. Interventions such as training, product innovation, digital marketing, and government support effectively enhance competitiveness. Through a participatory approach, cilok MSMEs have the potential to become a pillar of the village economy and a sustainable model of local empowerment.

This study aims to analyze the influence of profitability, capital structure, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), capital structure using the Debt to Equity Ratio (DER), firm size using total assets, and firm value using the Price to Book Value (PBV). The sample was selected through a purposive sampling method based on specific criteria, resulting in 160 firm observations. The study uses secondary data obtained from the companies’ annual financial reports published by the IDX. Data analysis was conducted using SPSS software, including descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that profitability has a positive and significant effect on firm value, meaning that companies with higher profitability tend to have higher firm value. Firm size also shows a positive and significant effect on firm value, suggesting that larger companies with greater total assets tend to achieve higher market valuation. However, capital structure does not have a significant effect on firm value, implying that the balance between debt and equity is not necessarily a key determinant of market value for companies in this sector.

Poverty in the Special Region of Yogyakarta (DIY) remains a significant issue despite a decline in poverty rates in recent years. This study aims to identify the factors influencing poverty in DIY from social, economic, and structural perspectives, as well as to evaluate policies that can address this issue. The method used in this research is a literature review through a Systematic Literature Review (SLR), examining various relevant sources on poverty in DIY and the poverty alleviation policies implemented in the region. The results of the study indicate that poverty in DIY is caused by several main factors, such as income inequality, low-quality education, low skill levels among the population, and limited access to business capital and productive resources. One policy that has proven effective in reducing poverty is the provision of access to capital and productive resources through microcredit schemes and agrarian reform. These programs not only provide capital but also enhance the ability of the poor to manage their businesses. These findings offer important insights into understanding poverty in DIY and suggest that policies supporting the empowerment of the poor through education, skills, and economic access can be an effective solution to reduce poverty in the long term..

This study aims to examine the effect of sales growth, profitability, capital structure, and corporate social responsibility (CSR) on firm value in companies listed in the LQ45 index during the 2022–2024 period. This research also intends to provide insights for investors in evaluating the factors that influence firm value as a basis for investment decision-making, including sales growth, profitability, capital structure, CSR, and firm value. The population of this study consists of 45 LQ45 companies, with a sample of 32 companies selected using purposive sampling based on specific criteria, resulting in 96 total observations. The research results show that sales growth and CSR do not affect firm value. Meanwhile, profitability and capital structure hurt firm value. This study concludes that sales growth has not yet become a strong fundamental signal for investors, as it does not always reflect sustainable performance. High profitability, in fact, has a negative effect on firm value, which may be due to a mismatch between short-term profits and the long-term prospects expected by investors. A high capital structure signals greater financial risk, thereby reducing investor confidence in the company. Meanwhile, CSR has not had a significant impact on firm value, possibly due to low disclosure quality or a lack of investor attention to sustainability issues.

One of the most common problems that occurs for MSMEs is in their development. Therefore, it is necessary to pay attention to business performance in order to be able to survive and excel in competition. This study aims to test the influence of human resource competence, financial literacy, financial capital, and social capital on the performance of MSMEs in Tempel District, both partially and simultaneously. The research approach uses a quantitative method with questionnaire instruments distributed to 99 respondents of MSME actors through non-probability sampling techniques. Data analysis was carried out using the SEM-PLS method with the help of SmartPLS 4.1.0.9 software, through outer model testing (validity and reliability test) and inner model (VIF, GoF, R2 test and hypothesis test). Hypothesis testing is carried out through the t-test and the f-test. The results of the study show that partially human resource competence, financial literacy, and financial capital have a significant positive effect on the performance of MSMEs, while social capital has a positive but insignificant effect on the performance of MSMEs. The results of the research simultaneously show that human resource competencies, financial literacy, financial capital, and social capital have a significant effect on the performance of MSMEs. The implications of these findings emphasize the need for strategies to strengthen human resource competence, increase financial literacy, optimize financial capital, and develop social capital to strengthen the competitiveness and sustainability of MSMEs in the research area.

This study aims to analyze the influence of Good Corporate Governance (GCG) principles on the financial performance of Koperasi Pemasaran Trangsan Manunggal Jaya, including transparency, accountability, responsibility, independence, and fairness. Data were collected through questionnaires, observations, and literature studies involving 46 respondents knowledgeable about GCG implementation within the cooperative. The data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that transparency, accountability, and responsibility have a significant effect on financial performance, while independence and fairness do not. The regression model is statistically significant, with an R² value of 0.549, indicating that the independent variables explain 52.8% of the variation in financial performance, while the remaining 47.2% is influenced by other factors outside the model, such as work environment, company size, market competition, operational costs, and working capital

Profitability is a key indicator in assessing a company’s financial performance, particularly in the personal care industry listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on profitability as measured by Net Profit Margin (NPM). The research employed a quantitative approach using multiple linear regression analysis based on the financial statements of personal care companies for the 2021–2024 period. The findings reveal that ROA has a positive and significant effect on NPM, indicating that the more efficiently a company manages its assets, the higher the net profit margin achieved. Meanwhile, ROE and DER show no significant effect on NPM, implying that shareholder equity returns and debt utilization in the capital structure have not directly enhanced net profitability. These results suggest that optimal asset management is a crucial factor in improving the financial performance of personal care companies.

This study aims to describe the management of the Keceme Drinking Water Supply System SPAM as an effort to overcome drought in Waru Hamlet, Girisekar Village, Panggang District, Gunungkidul Regency, Special Region of Yogyakarta. The drought problem in the area has been going on for a long time, thus demanding a sustainable solution to meet the community's clean water needs. This study uses a qualitative approach with data collection techniques through observation, in-depth interviews with SPAM managers and the community, and documentation. Data analysis was carried out with reference to George R. Terry's management theory which includes four management functions, namely planning, organizing, actuating, and controlling. The results show that the existence of the Keceme SPAM greatly helps the community in obtaining access to clean water, although various obstacles still exist. The main obstacles include planning that is mostly not documented in writing, limited number and capacity of human resources in management, technical problems in the form of lime deposits that disrupt water flow, and high operational and maintenance costs of the network. However, the existence of social capital in the form of a spirit of mutual cooperation among the community, as well as policy support and facilities from the village government, are important factors driving the sustainability of SPAM management. This research is expected to provide practical contributions as a reference for other regions facing similar challenges, particularly in optimizing the use of local water sources as a sustainable drought mitigation strategy.

The capital market is a place for various investment instruments, ranging from short-term to long-term. Before buying shares in the capital market, investors need to analyze the share prices of selected companies to predict large profits. The higher the share price, the greater the possibility of making a profit. This study aims to determine the factors that influence the stock prices of companies in the hotel, resort, and shipping sub-sectors listed on the IDX for the period 2019–2024. The dependent variable in this study is stock price, while the independent variables are financial performance and sustainability report disclosure. Financial performance variables are proxied by DER, Current Ratio, ROA, and TATO. This is a quantitative study using secondary data obtained from annual reports and sustainability reports taken from the companies' official websites. The number of samples used in this study is 10 companies using classical assumption techniques, multiple linear regression analysis, determination tests, and ending with hypothesis testing. The results show that DER and Current Ratio have a negative effect on stock prices. ROA, TATO, and sustainability report disclosure partially have no effect on stock prices. Meanwhile, financial performance and sustainability report disclosure simultaneously affect stock prices.

Investment decision-making among millennials in Indonesia is not only influenced by rational considerations but also by behavioral and psychological factors, which can be explained using the Theory of Planned Behavior (TPB). Millennials represent the most active group in adopting digital financial services and participating in various capital market instruments, making it important to understand the determinants of their investment behavior. This study aims to analyze the influence of financial literacy, risk tolerance, financial attitude, and investment experience on investment decisions among millennial employees. The research employed a quantitative design by distributing structured questionnaires to 100 respondents selected using an incidental sampling technique. The study population consisted of millennial employees working at BRI Tower 2, Jakarta. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach, processed through SmartPLS version 4.1.1.2. The results indicate that financial literacy, risk tolerance, and financial attitude significantly and positively affect investment decisions, whereas investment experience has a positive but insignificant effect. These findings confirm the TPB framework, in which financial literacy and financial attitude strengthen attitude toward behavior, while risk tolerance reflects perceived behavioral control. However, investment experience alone is not sufficient to consistently shape rational decision-making. This research contributes theoretically to behavioral finance studies and extends the application of TPB in the context of investment behavior. Practically, the findings imply the need for organizations and policymakers to design targeted financial literacy programs and initiatives that foster positive financial attitudes. Strengthening these aspects is expected to encourage sustainable and rational investment practices among young employees in Indonesia.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.

The role of financial institutions in providing access to capital through pawn services is crucial, even though customers face the risk of defaulting, which can lead to the auction of pledged collateral. This study aims to analyze the impact of the auction pricing of collateral at PT Pegadaian Syariah Banda Aceh on customer satisfaction. In this context, a deep understanding of the factors influencing auction pricing and its impact on customer satisfaction is essential to maintain a mutually beneficial relationship. The pricing of the auction is influenced by several factors, including market mechanisms, government regulations, and the company's internal policies. Customer dissatisfaction with auction prices that are perceived as unfair can damage the long-term relationship with the financial institution. Therefore, it is crucial to enhance transparency and fairness in the auction pricing process. Additionally, educating customers about their rights is necessary to provide them with a better understanding of the process and its implications. These measures will help strengthen customer trust and maintain the sustainability of a positive relationship between the financial institution and its customers.

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.

This study analyzes the effect of Firm Size (X1) and Sales Growth (X2) on Capital Structure (Y) in the Food and Beverage sector listed on the Indonesia Stock Exchange in 2020-2024. Capital Structure in this study is proxied by the Debt to Equity Ratio (DER), Firm Size is measured based on the natural logarithm of total assets, and Sales Growth is measured based on the annual Sales Growth rate. This research employs a quantitative method with a descriptive and verificative approach. The sample consists of 18 companies selected through purposive sampling based on specific criteria. The data used are secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange and the respective companies. The analytical techniques applied include the classical assumption test and multiple linear regression analysis. The results show that partially, Firm Size has no significant effect on Capital Structure with a value of 0.463, and Sales Growth has no significant effect on Capital Structure with a value of 1.317. Simultaneously, Firm Size and Sales Growth have no significant effect on Capital Structure with a value of 1.035.