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This research is motivated by the low number of sales of typical food products in Dua Koto District, which is caused by the lack of promotion and innovation of products. The purpose of this research is to analyse the right strategy to increase product sales in the future. This research uses descriptive qualitative method with data collection techniques through observation, interviews, and SWOT analysis. The results showed that the most effective strategy is the ST strategy, which utilises existing strengths to overcome various threats that arise. This strategy includes increasing promotions, product innovation, and improving service quality to make products more competitive in the market. With the implementation of this strategy, it is expected that managers and sellers of typical food products can be more active in promoting their products, both through social media and direct marketing. In addition, innovations in packaging and product variations also need to be considered in order to attract more consumers. If this strategy is implemented optimally, it is expected that the number of sales of typical food products in Kecamatan Dua Koto will increase significantly in the future.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

The Keuliling Dam has an important role in meeting water supply needs in the surrounding area. After operating for more than 10 years, an evaluation of operation and maintenance performance is required to ensure its continued function. This research aims to analyze the condition of the Keuliling Dam through assessing the condition index for each dam component based on primary and secondary data. The assessment is carried out by providing a condition index value that reflects the level of damage to the safety aspects and environmental performance of the dam. The results of the analysis show that the condition index value for the Keuliling Dam is 4, which is included in the minor damage category. This condition indicates the need for maintenance action to prevent further damage. Based on observations, deposition of material and rubbish is one of the main problems that affects dam performance. This research provides an important basis for managers in determining strategic steps to improve the performance of dam operations and maintenance. The evaluation carried out aims to ensure that the Keuliling Dam can continue to function optimally, support water supply, and minimize the risk of more serious damage. It is hoped that the recommendations from this research can become a reference in managing dams effectively and efficiently.

This research aims to examine the management of environmental risks arising from the use of fossil energy and strategies for transitioning to green energy in the business sector. The main focus of the research is to analyze the managerial role in facing environmental regulatory challenges, as well as how leaders and managers can develop a culture of sustainability within the organization. This research uses a qualitative approach with in-depth interview techniques and document analysis on large companies in the industrial and manufacturing sectors that have adopted or are transitioning to green energy, in the period June-September 2024. The results show that companies that successfully reduce environmental risks have a clear and strong energy transition strategy, including investments in green technology and managerial training related to sustainability. The biggest challenges faced are government policy uncertainty and the high costs involved in green energy implementation. In addition, this study also highlights the important role of visionary leaders and competent managers in driving organizational culture change towards sustainability. The implication of this research is the importance of a proactive, innovative management approach and compliance with environmental regulations in the face of green energy transition.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

This study examines the impact of green talent management practices on HR performance quality in eco-friendly hotels in Central Java, Indonesia, using a phenomenological approach. Through in-depth interviews with 24 participants across six star-rated hotels, direct observation, document analysis, and focus group discussions, the research explores how green HRM practices influence employee performance and career development opportunities for young talent. The findings reveal that eco-friendly hotels have implemented various green talent management practices including environmentally-conscious recruitment, sustainability training, green performance management, and employee involvement in environmental initiatives. These practices positively impact multiple dimensions of employee performance: task performance through improved resource efficiency; contextual performance through enhanced teamwork; adaptive performance through increased innovation capability; and environmental performance through strengthened pro-environmental behaviors. The effectiveness of these practices is influenced by top management commitment, integration with business strategy, training quality, organizational culture, and resource availability. Young employees perceive involvement in green initiatives as valuable for developing leadership skills, expanding professional networks, and enhancing market competitiveness, although they identify the need for clearer sustainability-focused career paths. The study contributes to GHRM and talent management literature by explicating the mechanisms linking green talent management with performance outcomes in the hospitality industry context, while providing practical implications for hotel managers seeking to enhance both environmental sustainability and human resource performance. The research underscores the importance of a holistic approach to green talent management that aligns environmental priorities with employee development and organizational strategy.

This study investigates the role of profit-based tangible assets and sales growth (ProTAPP) in enhancing the relationship between market ratios and financing decisions in property and real estate companies across Southeast Asia from 2019-2023. Using agency theory, pecking order theory, and trade-off theory, the research examines how EPS, TATO, and CR influence DER, with ProTAPP serving as a mediating variable. The analysis, based on panel data from ASEAN countries including Indonesia, Malaysia, Thailand, and Singapore, aims to provide practical insights for investors, corporate managers, and policymakers in optimizing financing strategies within the property and real estate sector. The study emphasizes the significance of tangible assets and sales growth dynamics in financial decision-making for achieving an optimal capital structure. Findings reveal that ProTAPP significantly mediates the relationship between EPS, TATO, CR, and DER in Southeast Asian property and real estate firms. The impact of these independent variables on DER through ProTAPP varies by country, reflecting specific market dynamics and company strategies. These results offer valuable guidance for developing more effective financing strategies in the sector.

This study discusses the theory of decision-making applied in the management of MSMEs, focusing on a case study of MSME Nyiidam Duren Kertabumi which is facing a crisis and almost going bankrupt. The right decision-making process is very important for business continuity, especially in situations full of uncertainty. This study aims to explore the obstacles faced by MSMEs in managing the workforce and identify decision-making steps that can be taken to save the business. Based on direct interviews with business managers, it was identified that one of the main obstacles was the inability of the workforce to meet company expectations. This study also analyzes the decision-making style and process used in dealing with the crisis, and provides recommendations for strategic steps that can be taken to improve business conditions. The results of this study indicate that rational and participatory decision-making, with a focus on workforce training, performance evaluation, and the application of digital technology, can be an effective solution in facing existing challenges.

This study examines the effect of market risk, investor sentiment, and interest rates on the performance of energy sector stocks in Indonesia for the period 2019–2023, with market liquidity as a mediating variable. The study was conducted through a literature review by identifying and analyzing various related studies. Secondary data was obtained from scientific journals and related reports using relevant literature selection techniques. The results of the study indicate that oil price volatility, investor sentiment, and interest rate changes significantly affect the performance of energy sector stocks. Market liquidity was found to be able to reduce the negative impact of market risk and interest rates, and strengthen the positive influence of investor sentiment on stock prices. This study concludes that market liquidity plays an important buffer in maintaining the stability of stocks in the energy sector, especially in dealing with market fluctuations. The results of this study contribute to investment managers in developing more adaptive portfolio strategies and to regulators in creating policies that support market liquidity.

The industry in Indonesia has experienced significant development both online and offline, including the fashion industry, which has also undergone rapid growth. This development inevitably alters consumer behavior toward products in the market. One consumer behavior that requires attention is impulse buying, which refers to unplanned purchases. Impulse buying occurs due to emotional factors, which are also influenced by the store atmosphere, prompting spontaneous purchases. This study aims to examine and analyze the role of positive emotion in mediating the relationship between store atmosphere and impulse buying. The research was conducted among customers of the Uniqlo store at Bali Galeria Mall, with a sample size of 160 respondents selected through purposive sampling. Data collection was carried out using questionnaires. The analytical techniques employed include the Classical Assumption Test, Path Analysis, Sobel Test, and Variance Accounted For (VAF) Test. The analysis results indicate that: Store atmosphere has a positive and significant effect on impulse buying, Store atmosphere has a positive and significant effect on positive emotion, Positive emotion has a positive and significant effect on impulse buying, Positive emotion mediates the effect of store atmosphere on impulse buying. The theoretical implications of this study support previous research findings from the perspective of Consumer Behavior Theory. The practical implications provide guidelines for managers and staff at the Uniqlo store at Bali Galeria Mall to enhance customer impulse buying by leveraging store atmosphere and positive emotion.

To be able to excel in business competition in the culinary industry, MSME managers need to carry out good sustainable innovation. The aim of this research is to assist and improve the rodokar business. Research methods that can help business actors in  designing a strategic plan is to use the Business Model Canvas. Data collection to carry out analysis on the Business Model Canvas was carried out by observation and interviews manager. Digitalization support activities marketing will be carried out in three stages: education, mentoring, and sustainability assessment. Training will given to increase partners' knowledge and understanding of various digital marketing platforms. The results of this activity are expected to expand partners' knowledge and understanding in the field of digitalization marketing. Mentoring activities are carried out to ensure partners are able to apply technology and training provided. In the end, the outcome that the partners want to achieve as business actors is an increase in partner economies of scale.

This research explores the challenges and opportunities faced by Micro, Small and Medium Enterprises (MSMEs) in implementing information technology (IT) and digitalization. Through a qualitative approach with in-depth interviews with MSME owners and managers in various sectors, the results show that MSMEs experience a number of obstacles such as limited financial resources, lack of technological knowledge, and inadequate infrastructure. However, the use of IT can increase efficiency, productivity and market access for MSMEs. External support such as technology training and subsidies from the government are important factors in overcoming this challenge. This research concludes that digital transformation is the key to increasing the competitiveness of MSMEs in the ever-growing digital era. It is hoped that the recommendations will help MSME owners and policy makers formulate strategies to support IT adoption effectively.

The management of tourist attractions and public facilities has undergone a significant transformation in recent years in line with technological developments. Previously, management was carried out manually by involving a lot of labor and human resources to maintain and manage its operations. However, digitalization has changed the way management is more efficient and organized. Digital-based systems are now widely applied to facilitate visitor access while increasing the effectiveness of tourist attraction management.  Digitalization aims to create a mutually beneficial relationship between managers and visitors through an optimally designed system. This study aims to analyze the design and design of the digital management system applied to Dalegan Beach in Gresik Regency, East Java. This system is expected to be able to simplify the administrative process, improve the visitor experience, and optimize the management of existing resources. Through a systematic approach, this research explores the functional and technical needs to create effective technology-based solutions. The implementation of this system is expected to be an example of the application of digitalization in the management of other tourist attractions, so that it can support the development of the tourism sector and increase competitiveness in an increasingly competitive industry.

The capital market is an arena where investors can meet issuers who want to offer or obtain securities. For someone who wants to become an investor, having a good understanding of the capital market is very important, so they need to study how this market works carefully. Education regarding the capital market is really needed by potential investors, and this can be done by stock exchange managers to provide great benefits. The more people are interested, the higher the reputation of the capital market. Investments are assets used by companies to increase wealth through the distribution of results, such as interest, royalties, dividends and rent, as well as to increase value or obtain other benefits from trade relationships. Shares and fixed assets are also included in investments. Prospective investors must have a deep understanding of the capital market and special skills in analyzing and understanding market conditions in order to make the right decisions and avoid losses.

Taxes is one of the main instruments in redistribution of wealth and the provision of public services. However, challenges such as tax avoidance, low compliance, and sometimes inefficient administrative systems are still problems faced. Recently, news about the phenomenon of tax avoidance has become a frequently discussed topic in various media. This research is intended for find and inspect the variables that impact Tax Avoidance. This research method uses a descriptive quantitative approach. The data used are figures obtained through previous research. The data collected from previous studies is secondary data which refers to processed data and investigated previously and has been created in document form. The sample determination method used in this research is purposive sampling. Based on research data, the results show that Liquidity and Capital Intensity have a significant positive effect on Tax Avoidance. These findings provide important insights for managers and policymakers about the importance of liquidity and capital capacity in tax avoidance strategies. These findings provide valuable insights for managers and policymakers regarding the importance of liquidity and capital capacity in developing tax reduction strategies.

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

This study aims to analyze tourists' awareness of the impact of waste at Ancol Beach during the holiday season. Waste issues have become a significant environmental concern in tourist areas, particularly during holidays when the number of visitors increases drastically, interviews were conducted with tourists from various linguistic backgrounds to assess their perceptions of beach cleanliness, understanding of waste impact on the environment, and participation in waste management efforts. Primary data were obtained through interviews and direct observation at Ancol Beach, while secondary data were sourced from literature related to waste management in tourist areas. The findings indicate that tourists' awareness levels vary, with significant differences between local and international tourists. Furthermore, although many tourists recognize the negative impact of waste, further educational efforts are needed to enhance participation in maintaining beach cleanliness. This study also highlights the importance of collaboration between tourism managers, the government, and tourists in addressing the waste problem at Ancol Beach.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.