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This research examines the influence of the board of directors, capital structure and environmental performance on company value in consumer sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling method uses purposive sampling and the method used in this research is multiple linear regression analysis. The number of samples in this research was 32 companies. The findings show that one determinant has a positive effect on company value from the three hypotheses proposed. The board of directors has a positive effect on company value, while capital structure and environmental performance have a negative effect on company value. The practical implications of this research emphasize the important role of the board of directors in increasing company value. Investors will respond to good corporate governance which is proxied through the board of directors as a positive signal that the company is superior to other companies

Human resource accounting is considered strategic because employees are not only considered as operational costs, but also as assets that make a real contribution to the company's success. This means that human resource management does not only revolve around recording employee-related expenses, but also involves measuring the added value provided by the workforce towards achieving company goals. This research uses a descriptive qualitative research method, in the research "Implementation of Human Resources Accounting at PT. Perkebunan Nusantara III (Persero) Medan," this research will focus more on an in-depth understanding of various aspects of the implementation of human resources (HR) accounting in the company. . It can be concluded that this company has succeeded in managing human resources (HR) through the human resource accounting function with a structured approach. Involving employee performance measurement, value identification, and contribution costs, the company shows a commitment to measurable HR management. The strategy aims to create an environment where employees feel valued and can make significant contributions.

This research examines CEO compensation schemes by contrasting analyst expectations with earning per share (EPS) targets. The study synthesizes recent literature to investigate how various compensation systems affect management behavior, corporate governance, and financial performance. The results show that CEOs are motivated by EPS objectives to participate in earnings management strategies, which involve influencing financial outcomes to satisfy preset benchmarks. Managerial decision-making is heavily influenced by analyst projections, which motivate strategic action intended to align company performance with market expectations. The analysis underscores the governance implication, emphasizing the trade-offs between immediate financial objectives and long-term sustainability.

This study explores the relationship between teachers' digital pedagogical competency and student learning outcomes in both rural and urban schools. A descriptive survey design, utilizing correlational and regression analyses, was employed to examine this relationship. Data were collected from teachers using a structured questionnaire assessing their digital competence, while student learning outcomes were measured through academic performance records. The results revealed significant differences between urban and rural schools in terms of teachers’ digital competence, with urban teachers demonstrating higher levels of digital skills. A positive correlation was found between teachers' digital competence and student learning outcomes, particularly in urban schools, where digital tools were more readily available. The regression analysis further confirmed that digital competence was a significant predictor of student achievement, with urban schools outperforming rural ones even after controlling for teacher experience. The study suggests that infrastructure availability, teacher training, and institutional support play crucial roles in enhancing digital competence, particularly in rural schools, where such resources are often limited. These findings underscore the need for policy reforms that ensure equitable access to digital tools and professional development opportunities for teachers across both rural and urban settings. Recommendations include targeted interventions for rural schools to bridge the digital divide and improve student learning outcomes through enhanced teacher digital competencies.

This research investigates the role of innovation in managerial disclosures, focusing on predictive insights and managerial incentives. By analyzing a comprehensive range of studies, the review identifies key themes and trends that underscore the importance of innovative disclosure practices. The findings highlight that forward-looking statements and non-financial metrics significantly enhance investor confidence and firm valuation. Additionally, the alignment of managerial incentives with long-term performance metrics is crucial for promoting transparency and innovation. Effective corporate governance mechanisms are essential for designing incentive structures that encourage managers to engage in innovative activities and provide comprehensive disclosures. The insights gained from this review provide a foundation for future research and practical implications for firms seeking to enhance their disclosure practices and align managerial incentives with long-term goals.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

 The purpose of this study research is to determine the financial position of the retail company, namely PT Ramayana Lestari Sentosa Tbk in the last few years. The company's profit and loss report can be reviewed in the financial report to determine the company's financial condition. Each company has its own financial reports which aim to provide very useful information for both external and internal parties. Financial reports must be prepared in a structured and systematic manner. These reports are prepared as a form of management accountability to parties affected by the company's performance over a certain period of time. The Profit and Loss Report is a more comprehensive and detailed explanation of the company's financial results and costs over a certain period of time. This report is very useful for the business world, with one of its main objectives being to help the business world in making decisions regarding future actions.

Financial reports report the activities carried out by the Company in an accounting period. The activities carried out are expressed in the form of numbers. The numbers in the financial statements become less meaningful if seen only from one side, the numbers in the financial reports can be more meaningful in assessing the performance of a company if they can be compared between one accounting post and another accounting post in the financial report which is called financial ratios. The purpose of this research is to find out how the financial performance of PT. Indofood Sukses Makmur, Tbk. based on financial ratio analysis consisting of liquidity, solvency and profitability ratios. The data analysis method used is a quantitative descriptive method using measurements of liquidity, solvency and profitability ratios. Based on the overall liquidity ratio, the company is in good condition and tends not to be able to maximize its working capital, which is indicated by the high liquidity ratio in 2022. Based on the profitability ratio, it is known that the company's funding structure tends to be balanced between funding sources from third parties and the company owner. The higher the solvency ratio, the higher the company's risk of default. In 2022, the company seeks to reduce its solvency ratio which is already quite high. Based on the profitability ratio, the company's performance can be said to be fluctuating, especially in 2022, there will be a decline in the company's profitability. This can be caused by the lack of optimal use of the company's resources to achieve profits.

Administrative process optimization is a systematic effort to improve efficiency, productivity, and quality in the execution of administrative tasks within the company, while facilities management and demand for goods and logistics focus on improving operational efficiency and effectiveness, which will apply the WBS method to decompose complex tasks into more manageable components. This analysis is expected to increase visibility, engagement, and understanding of each stage in the administrative, facilities management, and logistics management processes, enabling more targeted and impactful change implementation. Overall, this research is geared towards achieving improved performance and efficiency at PT X through the application of WBS methodology in the context of the company's administration and logistics

Administrative process optimization is a systematic effort to improve efficiency, productivity, and quality in the execution of administrative tasks within the company, while facilities management and demand for goods and logistics focus on improving operational efficiency and effectiveness, which will apply the WBS method to decompose complex tasks into more manageable components. This analysis is expected to increase visibility, engagement, and understanding of each stage in the administrative, facilities management, and logistics management processes, enabling more targeted and impactful change implementation. Overall, this research is geared towards achieving improved performance and efficiency at PT XYZ through the application of WBS methodology in the context of the company's administration and logistics.    

This research aims to analyze the influence of several factors that influence company value from an accounting perspective. The factors studied include capital structure, profitability, dividend policy, cash levels, and financial performance. This research was conducted to provide a deeper understanding of how these variables can influence company value. The research method used is a qualitative analysis method which is suitable for analyzing the relationship between variables. One source of data is taken from the company's annual financial reports over a certain time period. It is hoped that the results of this analysis will provide a clear picture of the extent of the influence of each variable on company value. The results of this research can be a guide for company management in making decisions regarding capital structure, dividend policy, and efforts to improve financial performance. In addition, the findings of this research can also provide insight to investors, financial analysts and regulators regarding the factors that need to be considered in assessing the health and value of a company. The conclusions of this research are expected to contribute to the accounting and finance literature by providing a better understanding of the relationship between capital structure, profitability, dividend policy, cash levels, financial performance, and firm value. This research can also be a basis for further research in exploring other factors that might also influence company value in an accounting context.

This study aims, to test and analyze, the effect of .work motivation and work ability on the performance of MSMEs in Tanggulangin District .both partially and, simultaneously..This type of research is quantitative, the data collection method uses a structured questionnaire given to respondents and .measured using a 5-point Likert scale. The. survey population is MSMEs in Tangulangin .District. The sampling method used in this, study was non-probability sampling, the number of samples investigated was 63 sectors. The data analysis technique used in this research is the SPSS 24 application program. To ensure that the data is not biased, validity and reliability checks are carried out. The results, of the analysis show that work motivation. has a positive and significant. effect on the performance of MSMEs in Tanggulangin District, work ability .has a positive and insignificant effect on the .performance of MSMEs in Tanggulangin District, and together work motivation, and work ability .have a positive and significant effect.on the performance of MSMEs in Tanggulangin District.

In the era of globalization, effective cross-cultural management is crucial for organizations operating in diverse environments. This study examines the cross-cultural dynamics within Microsoft, a multinational technology company with a global workforce. Utilizing the frameworks of Hofstede and Trompenaars, along with insights into corporate culture types and organizational structures, the analysis delves into the cultural dimensions influencing Microsoft's operations. The study aims to provide a comprehensive understanding of how Microsoft navigates cultural diversity in its global business environment, shedding light on the formation of core values and organizational behaviors. Through an in-depth examination, the analysis explores the implications of cross-cultural aspects on human resource management strategies, such as recruitment, performance management, and career development. Insights gained from this study can contribute to Microsoft's sustained global success by informing strategies related to cultural training, onboarding programs, and global rotations. Ultimately, understanding and managing cross-cultural nuances within Microsoft are imperative for fostering integration, collaboration, and optimal productivity among employees from diverse backgrounds and for guiding successful expansions and acquisitions in culturally distinct regions.    

With financial performance as an intervening variable, this study tries to test and assess the relationship between capital structure, funding decisions, and investment decisions on firm value in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. All food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022 are the population in this study. Purposive sampling is the method used to obtain samples in this study. Ten companies that fit the research requirements were found using purposive sampling technique. Partial Least Square was used in data analysis and hypothesis testing in this study. There are 7 hypotheses in this study. The results prove that there are 6 hypotheses that have a negative and insignificant effect. While 1 hypothesis has a positive and insignificant effect.

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.

Telkomsel is the leading provider of cellular telecommunications services in Indonesia based on market share. At the end of March 2008, Telkomsel had 51.3 million subscribers, which based on industry statistics represents an estimated market share of almost 51%. Telkomsel provides GSM cellular services in Indonesia, nationally via the dual band GSM network 900/1800 MHz and internationally via 288 international roaming partners in 155 countries (at the end of 2007. The aim of this research is to analyze the company's condition by looking at the financial ratios that describe company performance and analysis of the company's optimal capital structure. The data in this research is secondary data originating from the Central Statistics Agency, the Agency for the Application and Assessment of Technology, the Directorate General of Posts and Telecommunications and the Directorate General of Telematics Applications, Department of Communications and Information Technology. Data used in This research is data about the condition of the cellular telecommunications industry in Indonesia which includes expenditure, infrastructure, customers, human resources (labor). Data was taken from company condition reports (annual reports) PT. Telkomsel, PT. Indosat , and PT Excelcomindo for the quarterly period 2005-2008.

The implementation of performance management is a key factor that affects the level of success, so it is important to identify performance management indicators at SMP Negeri 4 Tanjungpinang. This study aims to identify various factors related to the performance of SMP Negeri 4 Tanjungpinang staff from the principal to the teachers, such as curriculum, competencies, strategies, constraints faced, assessment systems, and performance measurement. This research methodology uses a qualitative approach with interviews as a data collection tool. The data collected from these interviews were analyzed using content analysis techniques. The analysis results of this study provide valuable information for SMP Negeri 4 Tanjungpinang to improve the quality of performance. The population of this study were 58 organizational structures with a sample of 1 principal of SMP Negeri 4 Tanjungpinang.  

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

This research aims to examine task complexity, professional ethics and audit structure on auditor performance. Collecting research data using a questionnaire. The questionnaire was submitted to the Public Accounting Office in Padang City. This research is included in quantitative research. The sample was determined using a purposive sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that Task Complexity has a positive effect on Auditor Performance, Professional Ethics has a positive effect on Auditor Performance and Audit Structure has no effect on Auditor Performance.