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The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

The paragraph discusses consumptive behavior, defined as the tendency to exceed basic needs and financial capabilities in consuming goods and services. Many undisciplined students face challenges in managing their finances due to this behavior. The research aims to examine the influence of Financial Literacy, Financial Behavior, and Financial Attitude on Consumptive Behavior, with Financial Discipline as a moderating variable. The study involves 200 respondents, including international students from various universities. Results reveal that financial literacy and financial behavior significantly impact consumer behavior, while financial attitudes do not. Additionally, the moderating role of financial discipline does not affect the relationship between these factors and consumer behavior.

Decisions regarding dividend payment policy represent a key aspect of corporate governance, closely tied to the active involvement of board members. These decisions are often shaped by the firm's ownership structure. The growing presence of women in managerial roles further emphasizes their influence in strategic decision-making, including dividend-related choices. This study investigates the impact of board size, ownership structure, and female board representation on dividend policy among companies listed in the Kompas 100 index from 2019 to 2023, grounded in agency theory and corporate governance principles. Using multiple linear regression, the research analyzes the dividend payout ratio as the dependent variable, with independent variables including managerial, family, institutional, and government ownership, along with board size and female board representation. The findings reveal that board size, ownership structure, and female board membership collectively influence dividend policy. However, individually, ownership structure shows no significant impact, while both board size and female representation exhibit a significant positive effect on dividend policy, suggesting that larger boards and greater female participation contribute positively to dividend decisions.

This research aims to examine how product quality and price influence the purchasing decisions of consumers buying Fukumi brand porang rice in Bandar Lampung City. As a healthier rice alternative, Fukumi porang rice has become popular among individuals who are health-conscious, particularly those on diets or managing diabetes. A quantitative method was applied, using surveys distributed to 150 buyers of Fukumi rice. The data were analyzed using multiple linear regression. The findings reveal that both product quality and price have a significant impact on purchasing decisions. The regression analysis shows that product quality accounts for 54.1%, while price accounts for 57% of the decision-making process. An Adjusted R² of 0.567 indicates that 56.7% of the variation in purchase decisions is explained by these two factors, with the remaining 43.3% influenced by other variables not included in this study. These results emphasize the need for businesses to consistently deliver high product quality and set prices that reflect customer value to stay competitive.

In the dynamic and exciting technology startup industry uncertainty , management project device soft need approach adaptive and responsive to risk . This study explores synergy between Scrum methods and management risk in increase success project at PT XYZ, a startup that implements the Agile-Waterfall hybrid model. Qualitative methods with studies case and analysis descriptive used for digging practice management integrated risk informally in Scrum processes, such as Sprint planning and retrospectives, with support tool collaborative such as Trello and spreadsheets. The results show This synergy increases identification and mitigation risk , collaboration team , and success project in a way technical and managerial . However , the challenges Still found in the documentation risks and the roles of the Scrum Master and Product Owner that need to be considered reinforced . This study recommends development documentation more standardized risks and strengthening role the key to increasing Agile maturity and resilience projects in the technology startup environment

PT Perkebunan Nusantara I (PTPN I) is an Indonesian State-Owned Enterprise (BUMN) specializing in plantation operations, particularly the cultivation and processing of primary commodities, including rubber, coffee, and tea. Additionally, the company engages in secondary ventures such as tobacco production, plastic sack manufacturing, and asset optimization. As of December 1, 2023, PTPN I functions as a subholding entity with regional offices strategically located in Sumatra, Java, and Sulawesi to enhance operational efficiency. The company was originally established in Aceh in 1961 as PPN Kesatuan Aceh, marking the beginning of its long-standing presence in the industry.This study aims to analyze the impact of transformational leadership, internal communication, and work ability on both organizational commitment and organizational performance at PTPN I’s Surabaya region. Utilizing a quantitative causal-explanatory approach, primary data was collected through structured questionnaires. The target population comprised employees of PTPN I in Surabaya, with 100 respondents selected via purposive sampling. Data analysis techniques included descriptive statistics and SEM-PLS (Structural Equation Modeling-Partial Least Squares). Findings reveal that transformational leadership, internal communication, and work ability significantly and positively influence organizational commitment. Likewise, transformational leadership, work ability, and organizational commitment exhibit a significant positive relationship with organizational performance. However, although internal communication has a favorable effect, its impact on organizational performance is not statistically significant in this context.

The rapid increase in Ro-Ro (Roll-On/Roll-Off) vessel and vehicle traffic at Tanjung Perak Port, Surabaya, has exposed critical inefficiencies in port operations, particularly at key berths such as Jamrud Utara and Jamrud Selatan. These inefficiencies manifest as prolonged queuing times for Ro-Ro vessels and land-based vehicle congestion, leading to delays in cargo handling and increased operational costs. This study aims to evaluate the operational performance of Ro-Ro terminals based on queue time indicators for both Ro-Ro vessels and vehicles. Employing a quantitative descriptive approach, the research integrates the M/M/c queuing model and Fishbone Diagram analysis to identify systemic causes of operational delays and overcapacity. The study reveals that berth utilization rates exceed 75%, indicating saturation, while limited buffer zones and disorganized traffic flow exacerbate vehicle queues. As a case study, the findings offer data-driven insights and practical recommendations, including schedule optimization, dedicated traffic lanes, and infrastructural upgrades to mitigate congestion. The proposed framework not only enhances service efficiency at the port but also contributes to broader logistics performance in Eastern Indonesia. By combining classical queuing theory with root cause analysis, this research introduces a methodological synergy that can be replicated across other Ro-Ro terminals facing similar challenges. The findings underscore the urgent need for integrated port traffic management and infrastructural adaptability in response to growing maritime logistics demands.

Digital transformation has become a critical factor in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in the digital economy era. This study aims to examine the integration of e-wallet services and social media marketing strategies as components of digital transformation within MSMEs. Employing a Systematic Literature Review (SLR) approach, the study analyzes 25 relevant scholarly articles published between 2018 and 2025. The findings indicate that the adoption of e-wallets facilitates financial transactions, improves operational efficiency, and promotes compliance with formal financial systems. Meanwhile, the use of social media proves effective in expanding market reach and strengthening customer engagement. However, the adoption of these digital tools remains constrained by several challenges, including limited digital infrastructure, low levels of technological literacy, and resistance to change. These findings offer important implications for policymakers and business practitioners in designing inclusive and sustainable digitalization strategies for MSMEs

This study aims to map the strengths, weaknesses, opportunities, and threats (SWOT) of each village within Awangpone Subdistrict to formulate a strategic model for enhancing the local economy in alignment with the Sustainable Development Goals (SDGs) 2030. Employing a qualitative field research design, the study integrates interdisciplinary, theological, and development economics approaches. Data were collected through questionnaires, interviews, direct observation, and documentation. The analysis follows Miles and Huberman’s interactive model, encompassing data reduction, data display, and conclusion drawing. The SWOT analysis reveals that the coordinates fall within Quadrant I, indicating that strengths outweigh weaknesses and opportunities surpass threats. Accordingly, the recommended strategy is the Strength-Opportunity (S-O) approach, which emphasizes leveraging internal strengths to capitalize on external opportunities. This strategy is deemed most effective for stimulating local economic growth and accelerating SDG achievement. Internal constraints identified include underutilized tourism potential and limited access to sharia-compliant financing mechanisms. External threats comprise weak partnership collaborations and limited foreign investment engagement. While several SDG targets—such as education and community participation—have shown promising progress, others remain underdeveloped, particularly in infrastructure development and equitable access to justice for rural populations. The findings underscore the importance of context-sensitive, multi-sectoral strategies that integrate local wisdom, theological values, and economic principles. The proposed strategic model offers a practical roadmap for village-level economic empowerment, contributing to inclusive and sustainable development. This research provides actionable insights for policymakers, development practitioners, and local stakeholders seeking to optimize village potential and foster resilience in rural economies.

PT BPR Bank Jombang Perseroda has developed well, and the increase in assets each year is significant, but the problems that still arise in the organization are high employee anxiety, due to the rapid development of information technology (increasingly sophisticated), and the level of trust is still relatively low and Intention to Leave is still not good, becoming a phenomenon in this study. The purpose of this study is to determine the effect of anxiety, IT Capability and trust on employee performance with Intention to Leave as an Intervening variable at PT BPR Bank Jombang Perseroda. This study uses a quantitative method with primary data sources obtained from distributing questionnaires. The population of the study were employees of PT BPR Bank Jombang Perseroda. The selection of respondents was carried out using the saturated non-probability sampling method with a total of 90 respondents. The data analysis method used descriptive analysis and SEM-PLS analysis. The results showed that the variables anxiety, IT Capability and trust had a positive and significant effect on employee performance through Intention to Leave of PT BPR Bank Jombang Perseroda employees.

Yohanes N. Gela Loy, NIM 33120041, Thesis entitled "Analysis of Fixed Asset Revenue and Its Contribution to Local Original Income (PAD): Case Study at Lasiana Beach Kupang". Under the guidance of Mrs. Maria Goreti Malut as the first supervisor and Mr. Antonius Y.W. Timuneno as the second supervisor. The problem raised in this study is how fixed asset revenue from the Lasiana Beach Kupang tourist area can contribute to increasing Local Original Income (PAD). The purpose of this study is to analyze the extent to which the utilization of fixed assets owned and managed by the East Nusa Tenggara Provincial Government can contribute significantly to PAD. This study uses a qualitative method with primary and secondary data sources. Data collection techniques were carried out through interviews with the NTT Provincial Tourism Office as well as documentation of financial reports and PAD revenue targets for 2021–2023. The results of the study indicate that although there has been an increase in revenue every year, its contribution to PAD has not been optimal. This is caused by several factors, including: damage to facilities such as stalls and sales stalls, minimal tourism promotion, and lack of supporting facilities. Therefore, to increase the contribution of fixed assets to PAD, infrastructure improvements, increased tourism promotion capacity, and strategic cooperation with the private sector are needed so that asset management can run effectively and sustainably.

This study aims to analyze the conformity of financial statement preparation of the MSME PT Capture Data Teknologi with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the financial statements of 2023–2024. Accurate and standard-compliant financial reporting is crucial for MSMEs to make informed business decisions and fulfill reporting requirements. The research employs a qualitative descriptive method with primary data collection through interviews, observations, and financial document analysis. The results indicate that PT Capture Data Teknologi has prepared financial statements largely in accordance with SAK EMKM regulations, although some areas still require improvement. This study provides insights into the level of MSME compliance with accounting standards and offers recommendations for enhancing financial reporting quality.

The rapid growth of e-commerce platforms has transformed consumer purchasing behavior, especially among university students. This study investigates the influence of cashback and free shipping promotions on the purchase decisions of students at the Faculty of Economics and Business, Universitas Muhammadiyah Makassar. Using a quantitative approach and multiple linear regression analysis on data collected from 95 students, the study finds that free shipping promotions significantly affect purchase decisions, while cashback promotions do not show a significant individual effect. However, both promotions combined have a significant positive impact on purchase decisions. These findings provide valuable insights for e-commerce platforms to optimize promotional strategies targeting student consumers. The study contributes to the literature on digital marketing and consumer behavior in the Indonesian e-commerce context.

This study aims to analyze the influence of independence, competence, auditor experience, and due professional care on audit quality. The research focuses on auditors in Public Accounting Firms (PAFs) operating in the Surabaya region. A quantitative approach was employed, with data collected through questionnaires distributed to 100 auditors from 23 PAFs in Surabaya. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results indicate that auditor competence has a positive and significant effect on audit quality, while independence, auditor experience, and due professional care do not show significant influences. These findings suggest that PAFs should prioritize enhancing auditor competence to improve audit quality. 

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.

The purpose of this study is to analyze how Indonesian public accountants comply with their code of ethics. The researcher uses a qualitative approach to collect data for this study, by referring to various scientific publications, papers, journals, and other sources. However, the author's data collection method is a literature study methodology. The subjects of this study are public accountants of the Indonesian Public Accounting Office. According to the research findings, in order to maintain public trust, the code of ethics of the public accountant profession must be adhered to. In addition, by implementing a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor in working.

This study aims to analyze the effect of company size, profitability, investment, and free cash flow on dividend payment policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2021 period. The research method used is a quantitative approach with multiple linear regression analysis techniques. The sample in this study consisted of 25 manufacturing companies selected through a purposive sampling method based on certain criteria. The results of the study indicate that company size, investment, and free cash flow have a positive and significant effect on dividend payment policy. Meanwhile, profitability has a negative and significant effect on dividend payment policy. This finding indicates that dividend payment policy is more influenced by the financial and liquidity aspects of the company, not solely by the level of profitability. This study implies that companies need to consider internal factors such as size and cash flow in formulating dividend policies, especially in uncertain economic conditions.

Securities companies are one of the key pillars in the capital market system. The performance of securities companies can be influenced by dynamic market conditions, particularly the fluctuations of Bitcoin, Indonesia Composite Index (ICI), and gold prices. This study aims to analyze the influence of Bitcoin, ICI, and gold prices on the financial performance of securities companies in Indonesia. The financial performance is measured using the profitability ratio, Net Profit Margin (NPM). The sample consists of quarterly secondary data from 24 securities companies that meet the research criteria during the 2021–2024 period. The analytical method used is multiple linear regression after passing classical assumption tests. The results show that gold prices have a negative and significant effect on the NPM of securities companies, while Bitcoin and ICI had no effect. This indicates that an increase in gold prices tends to be followed by a decrease in the NPM of securities companies, and vice versa. This research is expected to assist the management of securities companies in formulating business strategies and risk management that are more responsive to fluctuations in Bitcoin, ICI, and gold prices.  

This study aims to determine how students perceive the use of Microsoft Excel in preparing financial reports. The research method used is qualitative, which uses data collection techniques from questionnaires and interviews. This study contains a theoretical study of financial reports, Microsoft Excel, and students' perceptions. The research data were obtained from six informants with different secondary education backgrounds, namely vocational high schools majoring in accounting, MA majoring in social studies, and high schools majoring in social studies. With different secondary education backgrounds, it can influence students' perceptions about the use of Microsoft Excel in preparing financial reports.

This study aims to examine the effect of interaction frequency among 2023 cohort Sharia Accounting students on the effectiveness of online learning. The research was motivated by the increasing implementation of online classes, especially during lecturer absences or national holidays. A quantitative approach was applied through a questionnaire distributed to students. Data were analyzed using validity, reliability, normality, homogeneity, and One Way ANOVA tests. The results indicate that although students showed a reasonable frequency of interaction, there was no significant effect on learning effectiveness. This suggests that interaction alone may not be the key factor in successful online learning. Other elements such as motivation, teaching methods, and learning environment may also play an important role. The study recommends that students engage more consistently in class and that lecturers develop more engaging and interactive online learning strategies.