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Among the many approaches to studying color harmony tried so far, a relatively recent method is to leverage a large number of human-created and ranked color palettes, such as those hosted at colourlovers.com. Analysis of these large datasets could provide insights into the nature of color harmony but is usually overwhelming because of the sheer number of slightly differing colors. It is possible to quantize the colors in these color palettes to a manageable set of discrete colors without significantly affecting the harmony perception of the palette. Considering the quantized colors as words and the palettes as sentences, it is possible to form and compute the probabilities of n-Grams in the sentences. In this study, we create bigrams and trigrams from the corpus of highly ranked color palettes and use them to predict new color combinations.  Respondents were asked to like or dislike the patterns colored with these color combinations. It was found that the new color combinations thus formed were almost as harmonious and pleasing as the originals.

This study is conducted to analyze the impact of size, solvability ratio on value of the firm. Variable of capital structure are represented by debt to equity ratio (DER), debt to asset ratio (DAR) and Market to Long term Leverage (MLLEV The samples of this study are JII (Jakarta Islamic Index) companies listed on the Indonesian Stock Exchange (IDX) for the periode 2020-2022. Total Observation of 60 was determined by purposive sampling method. Both market value ratios measured by : PER and PBV. There is a market capitalization variable as a control variable. This study uses Ordinary Least Square (OLS) for hypotheses testing The results show that DER and SIZE have a positive effect with statistical significance on market value (PBV) and unsignificance tested by PER. Ratio MLLEV has effect significance on market value and DAR has significance on market value measured by PER and no significance measured by PBV. The implication of this study showed that all companies should concern of the solvability ratios and consider to use size as decision when increasing the debt in order to make the firm of market value persistantly.

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

Micro-enterprises play an important role in the regional economy but often face obstacles in financial management and marketing strategies. A lack of understanding in financial management causes inefficiency in capital management, while minimal use of digital technology in marketing limits business competitiveness. This community service program aims to increase the capacity of micro-enterprises in Brangjan Village, West Ungaran District, Semarang Regency through financial management training and digital marketing strategies.The methods used in this program include socialization, training, and direct assistance in simple financial recording, working capital management, and the implementation of digital marketing strategies using social media and e-commerce platforms. The results of this activity show an increase in participants' understanding of financial management and their ability to implement digital marketing to expand market reach. With this training, it is hoped that micro-enterprises in Brangjan Village can develop further, become more competitive, and achieve long-term business sustainability.Additionally, the training on simple financial management provided participants with an understanding of transaction recording and the importance of cash flow in maintaining business operations. In terms of digital marketing, participants were trained to utilize social media and e-commerce platforms such as Instagram, Facebook, and Tokopedia to introduce their products to a wider market. Moving forward, it is hoped that participants will be able to leverage this knowledge to optimize their revenue and expand their customer base. This program also contributes to increasing digital and financial literacy for micro-entrepreneurs in the village. Overall, the training aims to create a more sustainable and efficient business ecosystem, which in turn can enhance the competitiveness of micro-enterprises at the local and regional levels.

This study aims to investigate the relationship between financial performance indicators (ROA, Financial Distress, and Debt to Equity Ratio) and firm value. Employing a purposive sampling technique, data were gathered from a diverse range of companies across industries. The study utilized thematic analysis to interpret the qualitative data. Results suggest nuanced dynamics between financial performance metrics and firm value, revealing the multifaceted nature of their interplay. While ROA reflects short-term profitability, Financial Distress highlights operational challenges, and Debt to Equity Ratio underscores financial leverage. The findings underscore the importance of considering various financial performance indicators holistically to comprehend their impact on firm value comprehensively. This research contributes to a deeper understanding of the complex relationship between financial performance dynamics and firm valuation in the business landscape.

The background of this research is the decline and fluctuation in each research variable, especially the company value variable which has decreased drastically from the previous year. This study aims to determine the effect of financial performance on the value of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for 2016-2021. This study uses a quantitative approach with secondary data collection methods. The analytical method used in this research is multiple linear regression analysis. The samples used in this study were 11 companies taken by purposive sampling method. The results of this study indicate that the variable liquidity has a significant negative effect on firm value. Meanwhile, the leverage and profitability variables have a positive and significant effect on firm value. This study also shows that together the variables Liquidity, Leverage and Profitability have a joint effect on company value in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2016-2021.

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi Perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian yang menunjukkan bahwa Leverage dan Profitabilitas  tidak berpengaruh, dan Leverage, Likuiditas  secara bersama-sama berpengaruh terhadap Earnings Response Coefficient.    

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).    

The purpose of this study is to determine the effect of Good Corporate Governance, Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance in manufacturing companies. The research time period used is 5 years, namely the 2017-2021 period.          The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used was purposive sampling. Based on the established criteria 47 companies were obtained. The ana;iytical method used is [ane; data regression  analysis using Eviews 12.            The results show that Institutional Ownership and Leverage had no effect on Tax Avoidance, Audit Committee, Profitability, Fixed Asset Intensity, and Fixed Asset Intensity with Tax Avoidance.   .

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.

This study aims to determine the effect of Growth Opportunity, Leverage, Firm Size  and Net Working Capital  variables on Cash Holding  in Property and Real Estate Sector Companies. The population used in this study is Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange with a research observation period of 2018 – 2022. Sample selection criteria using  the purposive sampling  method based on predetermined criteria and have been adjusted to the purpose of the research problem, obtained a total of 43 samples from 87 companies. The data analysis technique used in this study Multiple Linear Regression Analysis with SPSS program tool version 21. The results of this study show that Growth Opportunity, Leverage, Firm Size and Net Working Capital have a significant effect on Cash Holding.

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

The aim of this research is to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Financial Distress in Manufacturing Companies in the Consumer Goods Industry Sector for the 2020-2022 period. The measure of Financial Distress used is the Altman Z-score. The method used in this research is descriptive research with a quantitative approach, using multiple linear regression analysis. The population of manufacturing companies in the Consumer Goods industry sector listed on the Indonesian Stock Exchange in 2020-2022 is 201 companies. The sampling technique used was purposive sampling technique, and a sample of 147 companies was obtained. The analysis used was Multiple Linear Regression with data processing tools in the form of SPSS v 19, The results of this research are that the Profitability Ratio proxied by Return on Assets (ROA) has a positive and significant effect on Financial Distress. Meanwhile, Leverage proxied by DER, according to the research results, has a negative and significant effect on Financial Distress.

Enhancing a city's competitiveness in the era of globalization requires harnessing local potential, particularly traditional health remedies. These remedies encapsulate unique knowledge of natural ingredients and healing techniques proven effective over centuries. Promoting the utilization and development of traditional health recipes not only enriches local culture but also improves the quality of life for communities. Cities can leverage their cultural and natural heritage by creating new economic opportunities through industries based on traditional health remedies, such as herbal products and natural medicines. In the long run, this contributes to the city's economic growth and competitiveness across various sectors. Empowering local potential through traditional health recipes is a sustainable strategy for winning the urban competition, enriching local culture, and promoting sustainable economic development by blending local wisdom with modern innovation.

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

This research aims to examine the influence of institutional ownership, earnings management, profitability, and leverage on firm value. The population in this study consists of companies in the property and real estate sector. The sample size for this study includes 29 companies with a total of 81 observations. The sampling technique employed is purposive sampling. The research method used is quantitative, with secondary data as the data source. The data analysis method involves multiple linear regression analysis using SPSS version 26. The results of this study empirically demonstrate that profitability has a positive and significant impact on firm value. On the other hand, institutional ownership, earnings management, and leverage do not have a significant influence on firm value.

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

This study aims to determine the financial performance of financial resilience in times of crisis of each company engaged in the Food and Beverage (F&B) sector, namely PT Indofood Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Sentra Food Indonesia Tbk during 2019- 2021 through ratio analysis. The data analysis method used is a quantitative descriptive method, namely by collecting, processing, and interpreting the data obtained so that it can provide a clear picture of the situation under study based on the numbers. The result of this study is that the liquidity ratio has a significantly positive effect on financial resilience. While the leverage ratio and profitability ratios have no significant positive effect on financial resilience.