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The purpose of this study is to determine the impact of ownership structure, dividend policy, and sales growth on financial performance, as well as the simultaneous effect of ownership structure, dividend policy, and sales growth on financial performance. The data used in this study consists of secondary data derived from annual financial reports which can be accessed via the official website www.idx.co.id. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample used in this study uses a saturated sampling method. The analysis used in this study is multiple linear regression, using SPSS 22 software. The results of this study indicate that dividend policy has an effect on financial performance while ownership structure and sales growth have no effect on financial performance

This paper discusses the industrialization strategy with a focus on the pattern of Small and Medium Industries (IKM) and Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Industrialization has become one of the important efforts to drive a country's economic growth. In the Indonesian context, SMEs and SMEs have a significant role in economic development and job creation. This paper outlines existing patterns in the SMI and MSMEs industry in Indonesia, and describes strategies that can be used to encourage the industrialization of these sectors. In this analysis, several important factors will be discussed, including government policy support, infrastructure development, access to capital and technology, and capacity building and training.

This research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future.

This research investigates the interplay between tax compliance and various factors including tax incentives, tax justice, profitability, and ethical leadership. The study aims to discern the nuanced relationships among these variables in the context of compliance behavior. Employing a qualitative research design, semi-structured interviews are conducted with key stakeholders from diverse organizational settings. Sampling techniques involve purposive sampling to ensure representation across sectors and organizational sizes. Data analysis utilizes thematic analysis techniques to identify patterns and themes emerging from the interviews. Preliminary findings suggest complex interactions between tax incentives, perceptions of justice, financial performance, and leadership ethics, shedding light on the multifaceted nature of tax compliance determinants. This research contributes to a deeper understanding of factors influencing tax compliance behaviors and informs policy and organizational strategies aimed at enhancing tax compliance.

This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

In the development of the economy, the State of Indonesia experienced a change in the structure of the economy from an agricultural basis to an industrial one, which resulted in many benefits from these changes. The industrial sector has a close relationship with the economy of a country because the progress of the industrial sector is an indicator of the success of a country's economy. Descriptive methods are used to analyze physical and social phenomena and the readiness of an area to become a cluster. The analysis reveals that cluster policies are implemented by national and regional cluster programs. It was also determined that an important element of the cluster policy is the identification of sources of finance and the people responsible for implementing the program. The instrument can be applied by cluster policy actors which are defined in a broad sense, namely business, associations, government actors. In the industrial world, there are five industrial forces in determining the competition of an industry. The method used to determine the strength of the industry based on external factors of the company.

This study aims to find out perspectives on the role and authority of the Financial Services Authority in bankruptcy cases at insurance companies in Indonesia. OJK is an independent body that is free from government interference in its duties, functions and authority to supervise, inspect and conduct investigations in the financial services sector so as to create a good national economy. Within the scope of supervision in the insurance sector, the Financial Services Authority has the authority relating to submitting bankruptcy declaration requests to insurance companies in order to protect the interests of insurance policy holders. Arrangements regarding the authority of the Financial Services Authority in submitting requests for bankruptcy statements against insurance companies are regulated in Law no. 21 of 2011 concerning the Financial Services Authority. The research uses a qualitative descriptive approach using secondary data obtained through library research. The role of the Financial Services Authority in the bankruptcy of an insurance company is to oversee the course of the insurance company's bankruptcy until liquidation and to ensure that the insurance company has paid all its obligations to creditors.

Agriculture plays an important role in food sustainability and security in Indonesia, including in the City of Tuban. The city has wide potential for the development of the agricultural sector, including crops, plantations, animal husbandry, forestry and fisheries. However, the limited information regarding the current situation of these sectors raises the need for in-depth analysis. This study aims to analyze the portrait of agriculture in the city of Malang with a focus on crops, plantations, animal husbandry, forestry, and fisheries. This analysis will provide insight into the current status, development potential, challenges and opportunities within these sectors. This research uses a qualitative approach by conducting field surveys, interviews with farmers, ranchers, fishermen, and other relevant stakeholders. The collected qualitative data were analyzed thematically to describe an overall picture of each agricultural sector. The results of the analysis show that the secondary crops sector has experienced positive growth, but still faces challenges in terms of access to markets and technology. Plantations have great potential in the development of superior commodities, but need to improve infrastructure and environmental sustainability. Livestock is experiencing rapid development, but faces problems in waste management and animal health. Forestry is faced with land expansion and forest restoration, while fisheries require steps to maintain the sustainability of fish resources. These findings provide important input for the local government and related stakeholders to develop a strategy for sustainable agricultural development in the City of Tuban. Efforts are needed to improve market access, strengthen infrastructure, improve waste management, improve animal health, and maintain the sustainability of fish resources. This analysis can also be the basis for further research and more effective policy planning in the agricultural sector in Tuban City.  

Dividend distribution by companies listed on the Indonesia Stock Exchange is a consideration of investors in making investments. Dividend policy considers how much dividends will be paid, the frequency of dividend payments, and the method of dividend payments, both in cash and in the form of stock dividends. The decisions of these investors affect the price of shares on the stock exchange. The market price of a company's shares formed between buyers and sellers during a transaction is called the company's market value, because the price on the stock exchange is considered a reflection of the real value of the company's assets. The stock price in the market shows the performance of the company. This study shows the relationship between dividend policy and PBV which reflects company performance. By using quantitative research methods. It can be concluded that dividend policy affects PBV..    

High levels of openness and responsibility in business operations constitute excellent corporate governance.  Companies can reduce the likelihood of engaging in harmful behaviors and the danger of financial difficulty by adopting a policy of strong corporate governance. The methodology of this study is quantitative descriptive research. Researchers frequently use quantitative descriptive research methodologies to describe or explain phenomena or features of a population or sample. This study discovered that financial hardship is negatively impacted by the factors leverage, credit risk, liquidity ratios, and good corporate governance. Liquidity, as determined by the Current Ratio, is inversely correlated with the severity of financial crises. Therefore, the results of this study support the claim that CR lessens financial stress.

This study aims to determine the influence of Digital Marketing and Personal Selling to Decision Purchasing Insurance Policy PT. Askrindo Sorong Branch. This study has two independen variables is Digital Marketing and Personal Selling, while the dependent variable is Decision Purchasing The method used in this research is quantitative method with descriptive approach using data analisys, namely multiple linear regression analysis. Data were obtained by questioners that spread out to 60 customers of PT. Askrindo Sorong Branch which purchasing insurance policy (especially on Fire Insurance Policies). The sampling technique in this study is to purposive sampling approach. The result of the study concluded that Digital Marketing and Personal Selling partially and simultaneously had an effect on Decision Purchasing. The test results showed that the Personal Selling was the most dominant in this study. The coefficient of determination (R2) is equal to 0.283 or 28,3% the independent variables of digital marketing and personal selling affect a 28,3% on the dependent variable. While for the rest, 71,7% influenced or explained by other variabels not include in this study.

Employee performance is a description of the level of achievement of the implementation of an activity program or policy to realize the goals, objectives, vision and mission of an organization as outlined in a strategic plan. Punishment or punishment is a form of procedure or action given to individuals or groups for mistakes, violations or crimes that are made in the form of negative reinforcement or suffering in the context of fostering and improving behavior so that it does not happen again. This study aims to determine the effect of work discipline partially on employee performance at PT. Deli Rubber Industry especially in the R1B section. The method in this study used a quantitative approach and the number of samples taken in this study were 104 respondents, the data collection technique in this study used a questionnaire. Data analysis used multiple linear regression tests with the SPSS 25 program, so that research shows that work discipline partially affects employee performance.

Research to better understand the real estate and plantation market in Indonesia, analyze the factors that affect returns on investment, and make policy recommendations that can improve efficiency and productivity in these areas. Combined quantitative research was conducted to investigate liquidity, leverage, and company size to determine the relationship between these variables. One factor that affects a business's value is its profitability, which can be measured from the profits generated by the company every year. If the company is very productive and profits increase, it will attract investors, and the value of the company will grow. Profitability is the ability to generate profits from sales or investments, while liquidity is the ability to pay short-term obligations on time. Leverage measures how well a company uses debt to finance its operations, and company size is the company's total market value.

The zoning policy in accepting new students (PPDB) aims to provide equal opportunities for students to get a place in schools in an area or zone. With this zoning policy, student acceptance is no longer based solely on grades or academic achievement but also considers geographical factors or distance to school. The aim is to reduce unhealthy competition in admitting students, as well as strengthen the link between the school and the surrounding community. This study aims to describe the implications of implementing the Zoning system from the perspective of parents and schools. The research was conducted using a qualitative approach, the phenomenological method. The results show that research findings show that many parents do not know about zoning policies. The negative impact according to parents is that children cannot go to school as desired. The positive impact of this zoning system is that children whose domiciles are closest to schools are prioritized, save on transportation costs, and at the same time remove favorite schools from a school perspective. The positive impact of the zoning system policy can increase the number of students, the negative impact is that there is a tendency for school quality to decrease because there is no academic selection that can be carried out optimally. Recommendations from this study, it is necessary to socialize the community about the zoning system policy.

The political policy of the local government in establishing the Regional Revenue and Expenditure Budget (APBD), is an Annual Financial Plan (RKT) prepared by the local regional government and jointly approved by the Regional Head (KDH) and the Regional People's Representative Council (DPRD). There are certain obstacles such as the emergence of executive dominance or legislative domination in designing, discussing and approving the APBD. The purpose of this study is to analyze the political policy model of the local government (Grobogan Regency) in determining the APBD. This study uses a qualitative method whose analysis is descriptive. Researchers use naturalistic and normative juridical approaches. The data used are primary and secondary data. Data collection techniques using interviews, observation and documentation. Data analysis techniques go through four stages, namely gathering information, data reduction, data presentation, and drawing conclusions. The results of this study conclude the political policy model of executive domination that occurred in Grobogan Regency. Facts on the ground show that the political policies implemented by the Grobogan Regency DPRD have the authority to approve the RAPBD determination, as well as the authority to reject the proposed RAPBD through the factions in the DPRD. However, this rejection never occurred during the research period (2021-2022). Even if this can be done when the DPRD has valid data regarding irregularities committed by the Regional Government. This diametrical position and role relationship is because there are legal consequences if the RAPBD is rejected by the DPRD. The legal consequence is that the implementation of government activities in the institution cannot be carried out properly and it will also have fatal consequences for slowed development in its territory. However, in the end, the DPRD, through a plenary meeting, even though it was difficult, had to give approval for the determination of the APBD, which paid little attention to benefits for the community.    

The aim of the research is to determine the influence of service policy, demand and price on product improvement at PT. Indo Brush Utama in Makassar, South Sulawesi Province. And to find out the most dominant factors that influence product improvement at PT. Indo Brush Utama in Makassar, South Sulawesi Province. The research method used is a quantitative research method. Simultaneously shows that service policy factors (X1), demand (X2), and price (X3) have a significant effect on product sales in marketing at PT. Indo Brush Utama in Makassar. Partially, the price policy factor (X3) has a dominant influence on product sales, followed by service and demand factors in the sales of this company's products. This shows that the more varied the price policy factor increases product sales at PT. Indo Brush Utama in Makassar.

Describing strategies for strengthening student character through communication and policy advocacy courses is the purpose of this research. This research uses qualitative descriptive. The subjects in this research are lecturers who teach communication and policy advocacy courses and students who have taken these courses at the Candradimuka College of Social and Political Sciences Palembang. The result of this research is that this course has been integrated with character education, but there needs to be development in RPS and there needs to be standardization in learning methods in order to improve the quality of character building of students who are taking the course and lecturers can also be role models for students both in attitude, speech and behavior delivered must show nationalism character in order to support optimal strengthening of student character. 

The Mobile Community Oke Service Program (LOMAK) is an innovation from the Rumbai District Head in the field of public services which aims to make it easier for people in Rumbai District to get various public services. The LOMAK program itself is a form of integrated sub-district administrative service (PATEN) which is deployed to serve administration in the middle of community settlements or can be said to be an integrated sub-district administrative service around. However, in its implementation the LOMAK Program did not run well. In 4 years the LOMAK Program was only implemented 3 times, while the LOMAK Program should have been implemented once a month. This research aims to evaluate the Mobile Community OK Service Program and the factors that hinder its implementation. The research method used is a descriptive qualitative method and uses policy evaluation theory according to William N. Dunn which consists of several indicators, namely effectiveness, efficiency, adequacy, alignment, responsiveness and accuracy. The results of this research are that the LOMAK Program is a very good program. Of the 6 indicators above, only 1 indicator was not met, namely efficiency in terms of time. The inhibiting factors in implementing the LOMAK Program are natural disasters and the managerial abilities of implementers. Researchers provide suggestions so that implementers can find a backup plan in the event of a natural disaster and increase outreach so that the LOMAK Program can reach all levels of society.

This study explores the determinants of tax compliance among Small and Medium Enterprises (SMEs), focusing on factors such as financial literacy, regulatory environment, and perceived fairness of the tax system. Through a survey of SMEs across various industries, the research reveals that higher levels of financial literacy and a supportive regulatory environment encourage tax compliance. The study offers recommendations for policymakers to improve tax compliance rates among SMEs.

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.