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Accounting information systems are very important for companies because they can simplify operational activities and reduce uncertainty in decision making. This research aims to determine the use of the Jsmart application in the accounting information system at PDAM Mojokerto City. This research uses primary and secondary data with qualitative descriptive methods through observation, interviews and documentation. The research results show that the JSmart application used by PDAM Kota Mojokerto significantly increases accuracy, efficiency and transparency in calculating and determining billing costs. The application automates cost calculations, reduces manual errors and speeds up processes, thereby supporting strategic decision making and increasing customer satisfaction. JSmart has also proven effective in presenting accurate financial information and facilitating financial data analysis.

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.

The internal control system has an important role in the raw material purchase cycle in the company because the existence of an internal control system can avoid the risk of delays in the arrival of raw materials, therefore an internal control system is needed. The purpose of this study is to determine the influence of the control environment, risk assessment, control activities, communication and information as well as supervision on the raw material purchase cycle at PT Ramen Master Indonesia. The object of this research is the workforce of PT Ramen Master Indonesia Mojokerto, Surabaya Merr, Surabaya Lontar, Batu, Sidoarjo, and Gresik branches. This type of research uses a quantitative method using primary data, data analysis using SEM-PLS version 4. The results of this study are that the control environment, risk assessment, control activities, communication and information as well as supervision have a positive and significant effect on the raw material purchase cycle.   

Sustainability report disclosure is becoming increasingly important for companies, and this can be seen from several perspectives, including corporate social responsibility (CSR), and investor confidence. This study aims to analyze the effect of disclosure of environmental, social, and economic performance on company mining sector on the IDX for the period 2019-2023. Using quantitative method with multiple linear regression through SPSS 25, the sample was taken with purposive sampling with a population of companies in the mining sector listed on the IDX. Sustainability report disclosure is measured using the GRI G4 index, while firm value is measured by Market to Book Value. The results show that environmental, social, and economic performance each has a positive and significant effect on firm value. Simultaneously, the three variables also have a significant influence on firm value.

The purpose of this study is to determine and test the effect of gold price fluctuations, financial literacy and income on gold investment decisions, on research subjects (respondents), namely members who are members of the minigold distributor agent in Demak City. This type of research is quantitative research, using primary data. The primary data collection instrument used a questionnaire (Google form) in an online survey aimed at respondents, via a smartphone. (respondents fill in/check one of the answers that are considered the most appropriate. The scale used in the questionnaire is the Likert scale, to measure the opinions/perceptions of respondents. The population in this study were all members of the minigold distributor agent in Demak City. The sampling technique was saturated sampling or census, namely the entire population was part of the sample. The dependent variable of this study was Gold Investment Decisions, while the independent variables were Gold Price Fluctuations, Financial Literacy and Income (respondents). The analysis method used was Multiple Linear Regression. The results of the study are as follows: 1) Gold price fluctuations do not affect gold investment decisions, 2) Financial literacy has a positive and significant effect on gold investment decisions, and 3) Income has a positive and significant effect on gold investment decisions

Indonesia is the first palm oil producing country and palm oil exporter in the world. In recent years, the volume of Indonesian palm oil exports has decreased. The determinants of the volume of Indonesian palm oil exports are the United States dollar exchange rate, the area of ​​Indonesian palm oil plantations, and the price of CPO. This research aims to analyze the influence of the United States dollar exchange rate, oil palm land area, and CPO prices in the short term and long term, simultaneously and partially on the volume of Indonesian palm oil exports. The type of data in this research is secondary data in the form of quantitative data obtained from the Indonesian Central Statistics Agency (BPS), Bank Indonesia and the World Bank. This research was conducted in Indonesia from 1994-2023, with a total of 30 observations. The data analysis technique used is the Error Correction Model (ECM). The results of the research show that the US dollar exchange rate and the area of ​​Indonesian palm oil plantations in the short and long term have a significant effect, while the CPO price has an insignificant effect on the volume of Indonesian palm oil exports. The United States dollar exchange rate, the area of ​​Indonesian palm oil plantations, and the price of CPO simultaneously influence the volume of Indonesian palm oil exports. The United States dollar exchange rate has a partially negative and significant effect on the volume of Indonesian palm oil exports. The area of ​​Indonesian oil palm land has a partially positive and significant effect on the volume of Indonesian palm oil exports. CPO prices have a negative and partially insignificant effect on the volume of Indonesian palm oil exports.

Improving shareholder wealth is a primary goal for a company which can be achieved by increasing the firm value. Maximizing profit can enhance the firm value, but it is not sufficient to ensure the long-term sustainability of the company. Firm value can be influenced by financial aspects such as profitability and non-financial aspects such as Enterprise Risk Management (ERM) and Corporate Social Responsibility (CSR). This research aims to analyze the influence of ERM and CSR on firm value with profitability as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange. The population of technology sector companies is 22 companies. The sample was selected using a purposive sampling method, the results were 19 companies. Data was collected from company annual reports from 2020-2023. Data analysis was carried out using Moderated Regression Analysis techniques. The research results show that ERM and CSR have no significant effect on firm value and profitability is unable to moderate the influence of ERM and CSR on firm value.

Fluctuations in the number of hotel guests which tend to decrease encourage managers to further improve management performance so that things that influence the decline can be identified and then implemented as appropriate strategies to overcome them. Consumers or guests in this case are a heterogeneous community who come from various backgrounds, characteristics, habits, regions, cultures and economic levels. Based on several theories, previous research and the phenomenon of this problem, research was conducted to analyze the influence of service quality on consumers' decisions to stay at the Surabaya Youth Hostel. In research that wants to see the influence of tangible, reliability, responsiveness, assurance, empathy on the decision to stay at the Surabaya Youth Hostel. By using tabulated data from the results of a population survey with a sample of 40 respondents, visitors staying at the Surabaya Youth Hostel were analyzed. using multiple linear regression analysis tools, it can be seen. The R value of 0.951 means that the relationship between the independent variables tangible, reliability, responsiveness, assurance, empathy on consumer decisions to stay overnight is close and strong. This is indicated by an R value above 50%, namely 95.1%. The simultaneous determination value (R square) is 0.904, meaning that variations in tangible, reliability, responsiveness, assurance, empathy regarding consumer decisions to stay overnight change by 90.4% while the remaining 9.6% is influenced by other variables not studied. In this research, it can be seen that the variables tangible, reliability, responsiveness, assurance, empathy influence simultaneously (simultaneously) on the decision to stay by producing an Fcount value of 64,219 and a Ftable of 2.4 with a df in the numerator of 5 and the denominator of 34. By using the test t can be seen that all independent variables, including tangible, reliability, responsiveness, assurance, empathy, have a partial influence on the decision to stay, where reliability with a calculated t coefficient value of 4,877 is the variable that has the most influence on the decision to stay.

This study aims to determine the relationship and influence of independent variables, namely investment and human development index, intervening variables, namely economic growth with dependent variables, namely the poverty rate in Balikpapan city in 2010-2023. The tool used in this study is path analysis. The results of this study indicate that investment and HDI are positive and do not have a significant effect on economic growth. While on the poverty rate, investment and HDI variables directly have a significant but positive effect and economic growth variables are negative but do not provide a mediating effect on the relationship between investment and poverty rates and between HDI and poverty rates in Balikpapan city.

Digital innovation offers myriad advantages to companies but also entails risks necessitating mitigation. To safeguard against adverse impacts on both the company and its consumers, adherence to legal obligations is imperative. Privacy and security risks pose potential economic, ethical, or legal ramifications for consumers and companies alike. The duty to safeguard personal data is shared between governmental bodies and companies, with the latter assuming primary responsibility as service providers. Ethical business conduct entails the protection of user data and transparent disclosure of data usage to users. Companies also need to consider human, technological, and environmental aspects before developing new technologies. Therefore, awareness from companies is needed to fulfill their digital social responsibility. The latest regulation is Law Number 27 of 2022 concerning Personal Data Protection. Personal data protection is one of the main focuses of Corporate Digital Responsibility (CDR) or Corporate Digital Responsibility. The CDR concept is an evolution of Corporate Social Responsibility adapted to the digital era. In CDR, companies are expected to adopt practices that consider digital culture. It can be an effective strategy to integrate business and government interests in efforts to protect digital users.

The emergence of telemedicine as a digital transformation in the healthcare industry is a remarkable innovation that merges cutting-edge technology with community involvement. The progress has been found to enhance the quality of healthcare services but also poses challenges to ethical values in medicine that must be upheld to safeguard human dignity. Consequently, there is a pressing need to reform laws that can safeguard both healthcare providers and patients. Suggested legal reforms include modifying medical practice regulations to ensure equitable legal protection for doctors and patients during telemedicine consultations and bolstering the use of medical records as evidence in conflict resolution. These measures are aimed at ensuring that technological advancements in healthcare align with the values of Pancasila, which prioritize scientific values, fairness, justice, humanity, and balance, as well as the safety and protection of patients.

The primary issues in this thesis are the causes of siri polygamy, the effects it has on siri polygamous families, and how Tanah Datar Regency has dealt with siri polygamy. The purpose of this study is to investigate and elucidate the causes of siri polygamy in Tanah Datar Regency, as well as the effects and solutions related to this phenomenon. The study's findings indicate that: 1) There are frequent arguments between husband and wife, the husband feels capable, and it is customary to follow ancient customs. The second wife-to-be has not processed the previous husband's death certificate. The husband is worried and does not get permission from the first wife. 2) Siri polygamy has negative effects on children, spouses are unjust and insufficient in allocating their income, spouses are uncaring and hardly return home, wives feel betrayed, and marriages are not legally binding in Tanah Datar Regency. 3) Tanah Datar Regency's resolution of siri polygamy, Out of the five data sets, two had amicably (non-litigation) resolved their issues, with both families and the mother present. None of the data sets were settled in court. Regarding unregistered polygamous weddings, the local Nagari administration has not issued any particular regulations. 4) Unregistered polygamous marriages are regarded under Islamic family law as having no legal significance, with the children being entrusted to the mother and the woman having no rights to assert in the event of a divorce or inheritance. Islamic law permits polygamy as long as certain requirements are met, such as the need that it be done properly and with no more than four partners. In addition, the law and KHI stipulate that the woman cannot have children, has an irreversible illness, or is disabled. The husband also needs the consent of the first wife. There is also an assurance that the husband would be able to fairly provide for his wife and kids.      

The purpose of this study was to examine the effect of reward, punishment and psychology on academic cheating. This type of research is quantitative with a population of 39 students at Alhimni Education Center and a sample of 31 results from the purposive sampling method. The data used are primary data through questionnaires and measured by a Likert scale. The data analysis technique uses descriptive statistics through the SmartPLS testing tool with outer model and inner model measuring instruments. The results of the study showed that punishment had a negative and significant effect. While reward had a negative effect and psychology had a positive effect but both were not significant.

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

This study aims to identify the success factors of building projects. The method used was data collection through questionnaires filled out by 30 respondents, including project owners, survey consultants, contractors, supervisors, and foremen. The results of validity and reliability tests showed that the variables of cost (X1), time (X2), quality (X3), and safety (K3L) were valid as they had an r-value greater than the r-table value of 0.361. The data analysis results indicated that the dominant factors influencing the success of building projects in the hypothesis testing were the t-values: Cost (X1) at 3.514, Time (X2) at 3.64, Quality (X3) at 4.66, and Safety (K3L) at 3.342. It can be concluded that the variables of Cost and Safety (K3L) are more significant or dominant compared to Quality and Time.  

The selection of campus ambassadors at Politeknik Negeri Bengkalis is one of the activities carried out annually. The selection of campus ambassadors aims to prepare the best students to become student representatives in internal and external campus activities. The campus ambassador assessment process is carried out in three stages, namely pre-quarantine, quarantine and grand final. A websitebased Decision Support System for campus ambassador finalist candidates is needed to help the committee and judges in the finalist selection process to be faster and more accurate. This system uses the Simple Additive Weighting (SAW) method which has weights on each criterion. The result of applying the SAW method to the system is to display rankings that can help in determining the campus ambassador finalist champion. From 31 field data, the application of the SAW method on this system has an accuracy of 96,6%. The software development method used is the Rational Unified Process (RUP).

The True, adolescent obesity is a reason for concern because to the negative effects it may have on self-esteem and mental health. Adolescents who are overweight are more likely to have low self-esteem when they enter puberty. Overweight teenagers enrolled at SMA N 1 Ngimbang were the subjects of this research, which aimed to establish a connection between anxiety and self-confidence. In this research, 47 teenagers were randomly selected using a cross-sectional analytic methodology. The self-confidence and HARS anxiety questionnaires were used to gather data, which was then analyzed using the Spearman test.According to the findings of this research, 68.1% of participants reported considerable anxiety, with 72.1% falling into the uncertain group. The Spearman test revealed a strong association between anxiety and self-confidence in overweight teenagers (p = 0.000, r (s) = 0.801). In particular, adolescent females may experience anxiety due to low self-confidence brought on by an unrealistic body image, according to the research