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This article discusses the effectiveness of using Accurate Online software in supporting the accounting process during the implementation of the independent student internship program at PT Neo Farma Indonesia. Accurate Online as a cloud-based accounting information system is used to record financial transactions, manage stock, taxation, and prepare reports in real-time and integrated. This study uses a qualitative method through direct observation during the internship. The results of the observation show that the implementation of Accurate Online provides convenience in recording transactions, time efficiency, and strengthens the company's financial governance. Although there are technical constraints in the form of internet network quality, this does not significantly interfere with the effectiveness of the system. Thus, the use of Accurate Online is considered effective in supporting company operations and providing relevant work experience for students.

This study aims to analyze the influence of influencer marketing and brand image on tapioca flour purchasing decisions in Surabaya. The research approach used is quantitative, with a sample of 100 respondents through the distribution of questionnaires boldly using Google Form. The sample was selected using convenience sampling techniques, with respondents who were consumers of tapioca flour. The data collected included primary and secondary data. Data analysis was carried out using the Partial Least Square (PLS) method, and involved validity, reliability, and hypothesis testing. The results showed that influencer marketing and brand image had a positive and significant influence on tapioca flour purchasing decisions in the city of Surabaya.

This paper explores the critical role of government in maintaining fair and stable food prices, particularly from the perspective of Islamic economics. Fluctuations in food prices can significantly affect both low-income communities and farmers. Therefore, the government is expected to act proactively by implementing policies such as subsidies, setting fair price benchmarks, and monitoring distribution to prevent harmful practices like hoarding. In Islamic economics, justice is a core principle emphasizing honest and transparent transactions while strictly prohibiting exploitative practices such as usury and speculation. This study discusses how Islamic principles, including zakat and equitable distribution, can be integrated into food policies to build a more just and sustainable system. The findings suggest that governments should strengthen market oversight, improve public education, and develop community-based social programs to ensure fair access to food for all segments of society

This Community Service Program (PKM) aims to enhance the leadership capacity and organizational management skills of cadres of the Islamic Student Association (HMI) Dumai Branch through the strengthening of Islamic values and the application of modern organizational management principles. The program was implemented as part of the Intermediate Training (Latihan Kader II/LK 2), which serves as a strategic forum for developing future organizational leaders. The activities were conducted using a combination of lectures, interactive discussions, case-based learning, and leadership simulations designed to encourage critical thinking and active participation. A participatory approach was employed to ensure that participants were directly involved in the learning process and could relate the material to real organizational challenges. The results of the program indicate a significant improvement in participants’ understanding of transformational leadership, collective–collegial leadership, and effective organizational planning and management skills. In addition, the program increased participants’ awareness of the importance of integrating Islamic values as an ethical and moral foundation in student organizational leadership practices. Overall, this PKM contributes to the development of qualified HMI cadres who possess integrity, adaptability, strong leadership competence, and a sustained commitment to community service and organizational development.

This Community Service Program (PKM) was motivated by the limited understanding and skills of farmer groups in managing administrative systems, which are essential prerequisites for developing agribusiness partnerships. Farmer groups under the supervision of the Agricultural Extension Center (BPP) of Dumai Timur District, Dumai City, have not yet implemented well-organized data recording and administrative management, resulting in low institutional readiness to establish agribusiness partnerships. This program aimed to apply administrative management practices to strengthen farmer group institutions and support the development of agribusiness partnerships. The methods used included extension activities through lectures, interactive discussions, and hands-on practice in preparing and managing farmer group administrative records. The results indicate an improvement in farmers’ understanding of the importance of administrative management in agribusiness partnerships, enhanced skills in organizing and maintaining administrative records, and the emergence of collective awareness of institutional governance. Furthermore, the program contributed to behavioral changes within farmer organizations, increased leadership roles among group administrators, and initiatives to develop more structured and sustainable agribusiness partnerships

Housewives in Tinalan GK II RW 04 Prenggan Kotagede Yogyakarta are business actors who manage their businesses with inadequate skills, especially in terms of financial management and recording, as well as entrepreneurial innovation. Financial management is an important aspect for the progress of family entrepreneurship. This is because the actors are faced with the problem of human resource capabilities in financial management and recording. Financial management and recording can be done through accounting, although in this case the standards used are basic and simple. On the other hand, entrepreneurial innovation related to packaging design and marketing is another major problem. Based on these problems, this community service aims to improve the insight, knowledge, and skills of housewives in Tinalan KG II RW 04 Prenggan, Kotagede District, Yogyakarta City in financial management and recording in entrepreneurship and entrepreneurial innovations that need to be done for their businesses.

This study aims to “analyze the growth rate and contribution of entertainment tax to Regional Original Income (PAD) in Sukoharjo Regency during the period 2019 to 2024. Entertainment tax is one type of regional tax that has the potential to increase PAD revenue if managed optimally. The method used in this study is quantitative descriptive with a documentation, observation and interview approach using data on the realization of entertainment tax revenue and total PAD from the Sukoharjo Regency Regional Finance Agency. The results of the study show that the growth rate of entertainment tax has fluctuated significantly from year to year, with the highest growth occurring in 2022 at 261.04% after experiencing a drastic decline during the pandemic. Meanwhile, the contribution of entertainment tax to PAD in general is still very low, below 10% each year, with an average contribution of 0.768%. This finding shows that although entertainment tax has shown positive growth in several years, its contribution to PAD is still not optimal. Therefore, a more effective management strategy is needed so that the potential revenue from this sector can be maximized to support regional development.”

Taxes are a major source of government revenue used to support national development. To improve taxpayer compliance, the Directorate General of Taxes (DGT) has implemented the e-Filing system for electronic Annual Tax Return (SPT) submissions. This study aims to analyze the effect of e-Filing implementation on individual taxpayer compliance at KPP Pratama Bandung Cicadas. The research uses a descriptive quantitative approach with secondary data collected from 2020 to 2024. Data analysis was carried out using multiple linear regression with the assistance of E-Views software. The results indicate that e-Filing usage and taxpayer compliance have a significant impact on the increase in Annual SPT submissions. This indicates that the application of digital technology such as e-Filing contributes positively to improving tax administration efficiency and achieving national revenue targets.

Conflict management is an unavoidable challenge in complex and multicultural industrial environments, particularly when involving cross-functional teams with diverse backgrounds and expertise. This study aims to explore the sources of conflict, resolution strategies, and their impact on team performance in industrial organizations. Special emphasis is placed on the managerial competencies of a Project Manager in navigating the dynamics of a technical team. A reflective qualitative approach was employed, utilizing semi-structured interviews with an experienced Project Engineering Manager in the industrial sector. Thematic analysis was conducted to identify patterns of conflict, management strategies, and their influence on project outcomes. The findings indicate that the effectiveness of conflict management is largely determined by the leader’s ability to foster open communication and empathy within the team. A humanistic and constructive leadership style was found to minimize the negative impacts of conflict, while a confrontational approach tended to diminish motivation and performance. The practical implications of this study underscore the importance of enhancing leadership capacity and managerial communication to develop adaptive and collaborative project teams.

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.

Artificial Intelligence (AI) is quickly becoming a game changer in the way businesses build and manage their strategies. This article explores how AI is helping organizations make faster and smarter decisions, streamline operations, and spark innovation across various industries. With the ability to process massive amounts of data, AI tools can uncover valuable insights about market trends and customer behavior, allowing companies to respond more accurately and stay ahead of the competition. From machine learning and generative AI to natural language processing and digital twins, these technologies are transforming everything from internal workflows to how businesses connect with customers. The article also offers a practical roadmap for adopting AI in a business setting, covering steps like evaluating readiness, running pilot projects, and measuring success through return on investment (ROI). It emphasizes the need for strong data infrastructure, skilled teams, and a culture that supports innovation and data-driven thinking. Challenges such as algorithmic bias, data privacy, and internal resistance to change are also addressed. Real-world examples from banking, retail, and manufacturing show how AI can deliver real impact improving efficiency, increasing customer satisfaction, and driving business growth. Ultimately, embracing AI isn’t just about keeping up with technology it’s about shaping the future of smart, strategic, and ethical business.

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.  

This study aims to examine the effect of Perceived Usefulness, User Satisfaction and Information Technology Readiness on the interest in using e-filing among taxpayers. The data of this study uses primary data by distributing questionnaires to Individual Taxpayers registered at the Jambi Telanaipura City Tax Office. The sampling method of this study is simple sampling with a sample of 100 taxpayers. The data analysis method used in the study is multiple regression analysis assisted by the IBM SPSS statistic 27 application. The results of this study indicate that perceived usefulness has a positive effect on the interest use of e-filing, user satisfaction does not affect the use of e-filing, while information technology readiness has a positive effect on the use of e-filing. Simultaneously, the independent variables, namely perceived usefulness, user satisfaction and information technology readiness, affect the interest in using e-filing.

This study aims to analyze the influence of word of mouth and location on consumer purchasing decisions at Konveksi Sablon Majapahit in Mojokerto. The research employs a quantitative approach with data collected through online questionnaires. The sample was selected using purposive sampling based on specific criteria. Data were analyzed using multiple linear regression with the assistance of SPSS version 27. The results indicate that both word of mouth and location have a significant partial and simultaneous effect on purchasing decisions. Location is proven to be a more dominant factor than word of mouth. The coefficient of determination (R²) of 0.785 indicates that 78.5% of the variation in purchasing decisions can be explained by these two variables. This research is expected to serve as a practical reference for garment business owners in formulating effective marketing strategies.

This study aims to analyze the effect of capital structure, firm growth, audit quality, and foreign ownership on firm value, proxied by Price to Book Value (PBV), in consumer cyclical sector companies listed on the Indonesia Stock Exchange during 2018–2022. The analytical method used is panel data regression with the Random Effect Model (REM) approach. The results show that capital structure has a positive and significant effect on firm value. Conversely, firm growth, audit quality, and foreign ownership do not significantly affect firm value. These findings support signaling theory, which suggests that the use of debt within a reasonable threshold can boost investor confidence and enhance firm value. Therefore, it is recommended that corporate management focus on optimizing capital structure rather than relying solely on firm growth or external factors such as audit quality or foreign investors to improve firm value.

This study aims to analyze the impact of layoffs (PHK) on the decline in people's purchasing power and Indonesia's economic growth in 2025. Layoffs are predicted to increase due to various factors such as tax hikes, subsidy restrictions, and decreased purchasing power. The study uses a quantitative method with secondary data from BPJS Ketenagakerjaan, Bank Indonesia, and other relevant institutions, as well as consumer survey data to measure the decline in purchasing power. The results show that layoffs significantly reduce people's purchasing power, which in turn negatively affects household consumption and national economic growth. The MSME and informal sectors are also affected by this decline in purchasing power. The study recommends policies that support industries prone to layoffs, revise layoff requirements, and maintain macroeconomic stability to prevent mass layoffs and minimize their impact on Indonesia's economy.

Ibn Khaldun is a Muslim thinker whose contribution to Islamic economics is monumental, especially through the work of Al-Muqaddimah which discusses the theory of work value, market mechanisms, taxation, the role of the state, and the cycle of civilization. This journal aims to analyze his economic thought in depth through a literature study of 30 scientific journals using a qualitative approach with thematic analysis. The research method used is a qualitative approach with thematic analysis techniques from various scientific literature that examines Ibn Khaldun's thought in classical and modern contexts. The results of the study show that Ibn Khaldun's economic concepts are not only normative and historical, but also have applicative value in answering contemporary economic problems, including social inequality, the tax system, to sustainable economic development. Therefore, Ibn Khaldun's thought has a high relevance to be applied in the development of modern Islamic economics. His intellectual legacy is a bridge between Islamic values and scientific solutions to the global economic crisis.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

This study aims to examine the influence of digital promotion, service quality, and lifestyle on consumer decision-making in using the services of Omahbiru Wedding Organizer, located in Kediri. The background of this research stems from the increasing competition among wedding organizer businesses in the digital era, which requires service providers to adapt their marketing strategies to the preferences and behavior of modern consumers. A quantitative research approach was applied, with data collected through questionnaires distributed to 108 respondents who had previously used Omahbiru’s services. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, assisted by SmartPLS 3.0 software. The study examined three independent variables digital promotion, service quality, and lifestyle and one dependent variable, namely consumer decision. The findings reveal that all three independent variables have a significant simultaneous effect on consumer decisions. Individually, lifestyle and service quality have a stronger influence compared to digital promotion, which shows a moderate effect. The R-Square value of 0.488 indicates that these variables explain 48.8% of the variance in consumer decision-making. These results highlight the importance of aligning digital promotional strategies, service excellence, and lifestyle compatibility to attract and retain customers in the wedding organizer industry. Keywords: digital promotion, service quality, lifestyle, consumer decision, wedding organizer   Penelitian ini bertujuan untuk mengkaji pengaruh promosi digital, kualitas layanan, dan gaya hidup terhadap keputusan konsumen dalam menggunakan jasa Omahbiru Wedding Organizer yang berlokasi di Kediri. Latar belakang penelitian ini didasarkan pada meningkatnya persaingan antar wedding organizer di era digital, yang menuntut pelaku usaha untuk menyesuaikan strategi pemasarannya dengan preferensi dan perilaku konsumen modern. Pendekatan penelitian yang digunakan adalah kuantitatif, dengan pengumpulan data melalui kuesioner kepada 108 responden yang sebelumnya telah menggunakan jasa Omahbiru. Analisis data dilakukan dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS), menggunakan bantuan software SmartPLS versi 3.0. Penelitian ini menguji tiga variabel independen—promosi digital, kualitas layanan, dan gaya hidup—serta satu variabel dependen yaitu keputusan konsumen. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh signifikan secara simultan terhadap keputusan konsumen. Secara parsial, variabel gaya hidup dan kualitas layanan memberikan pengaruh yang lebih kuat dibandingkan promosi digital, yang memberikan pengaruh sedang. Nilai R-Square sebesar 0,488 menunjukkan bahwa ketiga variabel mampu menjelaskan 48,8% variasi dalam pengambilan keputusan konsumen. Temuan ini menegaskan pentingnya kesesuaian strategi promosi digital, pelayanan yang unggul, dan penyesuaian gaya hidup dalam menarik dan mempertahankan pelanggan di industri wedding organizer. Kata Kunci: promosi digital, kualitas layanan, gaya hidup, keputusan konsumen, wedding organizer

This study examines the factors that influence financial distress in companies affiliated with Israel, focusing on the roles of profitability, liquidity, leverage, sales growth, and firm size. The research is driven by the phenomenon of boycotts caused by geopolitical conflicts involving Israel, which have impacted the financial performance of several companies, particularly in Indonesia. The study uses a quantitative approach, analyzing a sample of companies listed on the Indonesia Stock Exchange (IDX) that are affiliated with Israel during the 2023-2024 period. The data consists of quarterly financial statements, which are analyzed using the Altman Z-Score bankruptcy prediction model. The findings show that profitability and liquidity have a significant effect on financial distress, while leverage and sales growth have a smaller impact. Firm size is also found to reduce the risk of financial distress. These results suggest that companies linked to Israel are more vulnerable to financial risks due to boycotts triggered by international political tensions.