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This study aims to determine the effect of company size, company age, profitability, and leverage on the level of website-based corporate information disclosure. The population of this study was all companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling method with a final sample of 688 companies. Data collection in this study used a content analysis method and data processing using the SPSS 27 application using multiple linear regression analysis. The results of this study indicate that search size has a positive and significant effect on the level of website-based corporate information disclosure. Meanwhile, the other three independent variables, namely company age, profitability, and leverage, do not have a significant effect on the level of website-based corporate information dissemination.

The food and beverage subsector of the manufacturing industry, despite experiencing positive growth, still faces challenges in maintaining financial performance stability, such as high operational costs, suboptimal capital structure, and efficiency differences across company scales. This study aims to examine the effect of operational efficiency, leverage, and firm size on financial performance, both partially and simultaneously, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 16 companies selected using purposive sampling, with a total of 48 observations. This research applies a quantitative approach using panel data regression analysis and hypothesis testing through partial (t-test) and simultaneous (F-test) methods with STATA version 14. The best model used is the Random Effect Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests. The findings indicate that leverage has a significant negative effect on financial performance when tested partially, while operational efficiency and firm size do not have a significant partial effect. However, when tested simultaneously, operational efficiency, leverage, and firm size significantly influence the financial performance of food and beverage manufacturing companies listed on the IDX.  

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving the local economy but often face constraints in funding and market access. This study aims to analyze strategies for enhancing competitiveness and local creativity through a case study of Tajudin Shop, a microenterprise based in Cikampek. The business leverages partnerships with local doll artisans, digital marketplace distribution, and a sharia-based financing scheme through mudharabah contracts. A descriptive qualitative method was employed, using field observation, in-depth interviews, and documentation over a two-month research period. The findings show that the integration of community empowerment, digital marketing, and ethical financing significantly improves business competitiveness. These strategies not only expand market reach and increase revenue but also strengthen social networks and spiritual values in business practices. The study implies that value-based approaches, local collaboration, and technological innovation can serve as a replicable model for sustainable MSME development in other regions with similar characteristics.

This study aims to analyze the influence of leverage (DER), free cash flow (FCF), and operational efficiency using inventory turnover (ITO), and receivables turnover (RTO) on company value, with company size as a control variable, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period. The method used is panel data regression with the Fixed Effect Model approach. The results of the study show that leverage has a significant negative effect, and inventory turnover has a significant positive effect on the company's value. Meanwhile, FCF and RTO had no significant effect, while company size had a negative effect. Robustness checks with PBV as proxy for alternative values showed relatively consistent results. These findings support the signal theory, that operational efficiency and a well-managed financial structure can strengthen investors' perception of a company's value.

Finansial restructuring is an important strategy in maintaining company sustainability and growth, especially in the face of external and internal pressures. Mergers, acquisitions, and leveraged buyouts (LBOs) are the three main instruments in restructuring strategies used by companies in various sectors. This study aims to systematically review the current academic literature on the impact, challenges, and effectiveness of using mergers, acquisitions, and LBOs in the context of financial restructuring. By reviewing more than 20 sources from academic journals and recent financial reports, this study identifies trends, research gaps, as well as theoretical and practical contributions of each of these instruments. The findings show that all three instruments have significant potential to improve a firm's operational efficiency and capital structure, but also carry substantial risks if not managed strategically.

This study aims to analyse the impact of the implementation of PSAK 73 which focuses on changes in key financial ratios, namely Debt to Equity, Return on Assets, and Return on Equity. The results showed that DER experienced a significant increase, ROA in the first year experienced a significant decrease and ROE experienced a significant decrease due to depreciation and rental interest. Overall, the implementation of PSAK 73 affects the company's financial structure, increases leverage, and decreases profitability and affects asset efficiency although not consistently. This study also responds to the importance of financial statement transparency with the recognition of right-to-use assets and lease liabilities that provide a more realistic picture of the company's liabilities and assets. This study suggests expanding the sample, considering other variables, and using more complex quantitative and qualitative analysis methods to gain a deeper understanding.

This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observations. The findings reveal that liquidity and activity ratios have a significant negative effect on financial distress, while solvency has a significant positive impact. However, cash flow and profitability do not significantly influence financial distress. These findings highlight the importance of liquidity management and asset efficiency in reducing financial distress risk, while also indicating that high debt burdens increase the likelihood of financial distress. The study’s implications provide valuable insights for management and investors in making strategic financial decisions

This study aims to examine in depth the influence of financial variables consisting of Current Ratio (CR), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning per Share (EPS) on Stock Returns in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. This study uses a quantitative approach by utilizing secondary data in the form of annual reports published through the official websites of each company and the Indonesia Stock Exchange page, so that the data used can be accounted for its validity. Sample selection was carried out through a purposive sampling technique with certain criteria resulting in 15 sample companies with a total of 75 observation data which were then analyzed using Eviews 13 statistical software. The analysis focused on partial and simultaneous relationships between variables to determine how much each factor contributed to the movement of Stock Returns. The results showed that the Current Ratio had no significant effect on Stock Returns with a probability value of 0.4079, so that company liquidity in the short term was not a major determining factor for investors. Return on Equity also did not show a significant effect with a probability value of 0.2591, indicating that the company's efficiency in generating profits from shareholder equity has not been a consistent benchmark for investment returns. Conversely, the Debt to Equity Ratio was shown to have a significant negative effect on Stock Returns with a probability value of 0.0053, meaning that the higher the company's leverage level, the greater the risk borne, thus implying a decrease in investor interest and a decrease in returns. Earnings per Share also did not have a significant effect on Stock Returns with a probability value of 0.2989, indicating that although EPS is one of the fundamental indicators, in the context of this research period its effect was inconsistent on the returns received.

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

This study aims to analyze the effect of leverage, liquidity, and company size on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Testing was conducted both partially and simultaneously to obtain a comprehensive picture of the relationship between variables. This study uses a quantitative approach with a sample of 14 companies selected through a purposive sampling method based on certain criteria, such as the completeness of annual financial reports during the study period and the availability of relevant data. The data used are secondary data obtained from the official IDX website (www.idx.co.id), including annual financial reports containing information on total assets, total liabilities, total equity, financial ratios, and the company's profit level. Data analysis was carried out using the multiple linear regression method using SPSS version 26 software, so that the effect of each independent variable on the dependent variable can be tested both individually and together. The results of the study indicate that simultaneously, the variables leverage (X1), liquidity (X2), and company size (X3) have a significant effect on profitability (Y). However, partial test results revealed that leverage had a negative and significant effect on profitability, indicating that a high proportion of debt can reduce a company's ability to generate profits. Meanwhile, liquidity and company size were not shown to have a significant influence on profitability, suggesting that these factors are not the main determinants of profit performance in this sector. This study implies that food and beverage company management needs to carefully consider capital structure to maintain profitability. For further research, it is recommended to add other variables such as operational efficiency, sales growth, and dividend policy, as well as extend the observation period for more in-depth and representative analysis results.

This study investigates the forms and functions of language registers across diverse social contexts, including traditional markets, professional communities, digital media, and podcasts, through a literature review of ten scholarly articles published in accredited journals between 2021 and 2025. Employing a descriptive qualitative approach, the data were analyzed to identify linguistic variations that reflect specific social contexts, situations, and communicative purposes, aligned with Halliday’s (1978) concept of register, which emphasizes language adaptation to social contexts. The findings indicate that register forms encompass specific words, phrases, abbreviations, acronyms, and reduplications. Their communicative functions include instrumental, interactional, representational, and regulative roles, which enhance communication efficiency and preserve cultural identity. This study provides insights for researchers, educators, and practitioners to leverage registers in contextual communication.

This study aims to analyze the effect of sales growth, liquidity, and leverage on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (BEI) during the period 2021-2023. Using a sample of 10 companies, this research collected financial data and annual reports to evaluate the relationship between these variables. The results of analysis indicate that sales growth and leverage have a significant effect on tax avoidance. Furthermore, the simultaneoustest results how that three variables collectively have a significant effect on tax avoidance. This study provides insights for stakeholders in understanding the dynamics of taxation within this industry and highlights the importance of considering other financial factors that may influence tax avoidance

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.

This community service project at SD Negeri 16 Kota Bengkulu aims to enhance children's awareness of local culture. The primary objective is to cultivate a love for Bengkulu’s indigenous heritage through integrated cultural education. Utilizing the Asset-Based Community Development (ABCD) approach, the program leverages existing community strengths and cultural assets. Service-learning, field observation, and a descriptive qualitative methodology guide the design and implementation of a variety of cultural activities. Key activities include training in traditional dance and Dol music, the introduction of local games, exposure to Bengkulu folk songs, as well as the introduction of Batik Besurek and traditional foods. As part of the Pancasila Student Profile Strengthening Project (P5), the program also features the creation of Tabot miniatures and coloring wayang figures. Additionally, the program introduces the Kaganga script and raises awareness about cultural preservation. This comprehensive initiative is expected to significantly enhance students' appreciation and understanding of Bengkulu’s rich cultural heritage, contributing to the sustainable preservation of local traditions.  

This study intends to evaluate the effect of Green Accounting, Company Size, and Leverage on Financial Performance. Companies engaged in manufacturing have an important role in the Indonesian economy and are one of the largest contributors to non-oil and gas GDP. The population in this study is from manufacturing companies engaged in food and beverages listed on the IDX for the 2019-2023 period. Green accounting focuses on environmental costs, company size uses the natural lagorithm of total assets and leverage using DER, while financial performance uses ROA. The research method applied is quantitative. The sampling procedure is “purposive sampling”, which is the selection of ten companies based on predetermined criteria. The analysis methods used in this study include descriptive statistical tests, classical assumption tests, and multiple linear regression. This study uses secondary data sourced from financial statements. The results show green accounting affects the company's financial performance with a significant value of 0.012 and a regression coefficient of -88.769, company size does not affect the company's financial performance with a significant value of 0.471 and a regression coefficient of 0.378, and leverage has an influence on the company's financial performance with a significant value of 0.034 and a regression coefficient of -4.273. Green accounting, company size, and leverage simultaneously affect the company's financial performance with a significant value of 0.001.

This study aims to analyze the financial performance of five food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period using financial ratios. The analyzed ratios include liquidity (Current Ratio), profitability (ROA, ROE, NPM), solvency (DAR, DER), and activity (TATO, FATO). The data were obtained from officially published annual financial reports. The results of the analysis show that PT Delta Djakarta Tbk demonstrated the most balanced performance, with strong liquidity, profitability, and solvency. In contrast, PT Sariguna Primatirta Tbk, despite showing high efficiency in fixed asset utilization, exhibited high leverage and low profitability. The findings of this study can serve as a basis for strategic decision-making for both investors and company management.

This study aims to examine the effect of financial performance on tax avoidance in start-up and established technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Financial performance in this study is proxied by Return on Assets (ROA) and Debt to Equity Ratio (DER), while tax avoidance is proxied by Effective Tax Rate (ETR). This study uses a quantitative method with a comparative approach. The sampling technique used is purposive sampling. Data analysis was carried out using the Mann-Whitney U test and multiple linear regression using the SPSS application. The results of the study indicate that the financial performance of established companies is better than start-up companies, but there is no difference in tax avoidance in established and start-up companies. The results of this study prove that financial performance does not have a significant effect on tax avoidance. This study is expected to contribute to investors, academics, and policy makers in understanding the relationship between financial performance and tax avoidance in start-up and established companies.

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.

Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh  Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu MRA (moderate regression analysis). Data yang dipergunakan yakni data sekunder dari annual report. Kesimpulan penelitian menunjukkan bahwa Debt Covenant, Litigation Risk, dan Leverage berpengaruhi terhadap Konservatisme .Akuntansi Financial Distress memoderasi Debt Covenant, tetapi tidak dapat memoderasi Litigation Risk dan Leverage.

Kecurangan laporan keuangan tetap menjadi masalah serius di sektor keuangan Indonesia, khususnya dalam industri asuransi, seperti yang ditunjukkan oleh kasus Jiwasraya dan Asabri yang mengungkap kelemahan dalam pengawasan eksternal. Penelitian ini meneliti pengaruh kualitas audit terhadap pendeteksian kecurangan laporan keuangan pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2023. Kualitas audit diukur melalui ukuran Kantor Akuntan Publik (KAP), rotasi auditor, spesialisasi industri, dan masa jabatan auditor. Pendeteksian kecurangan diproksikan menggunakan Beneish M-Score, dengan analisis regresi linier berganda serta ukuran perusahaan dan leverage sebagai variabel kontrol. Hasil yang diharapkan menunjukkan bahwa kualitas audit yang lebih tinggi terutama audit yang dilakukan oleh KAP Big Four dan auditor dengan spesialisasi industry meningkatkan efektivitas dalam mendeteksi kecurangan. Penelitian ini memberikan kontribusi secara akademis, praktis, dan teoretis dalam memahami peran auditor eksternal dalam memperkuat pengawasan pelaporan keuangan.