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This research aims to identify strategies and implementation results carried out by the Indonesian government to restore economic conditions during and especially after the pandemic. This type of research is included in quantitative-qualitative research with the qualitative variables in this research being the level of achievement of economic growth and economic recovery strategies, respectively. Primary data is data from interviews and secondary data is existing publication sources. The results show that the strategy implemented by the government, namely protecting, implementing PEN, capital participation, placing funds, and guarantee schemes has succeeded in restoring the condition of the Indonesian economy, especially entering the digitalization of the post-pandemic economy.      

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

This study aims to determine the effect of land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. The population in this study were all vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. The research sample was Ariepi Village I and Ariepi Village II, Ariepi, Kosiwo District, Yapen Islands Regency. The data collection technique used in this study was observation through interviews with vegetable farmers and analyzed using multiple linear analysis with the help of SPSS 22.0 for windows. The results of this study found that (a) there was a significant simultaneous effect between land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency; (b) there was a positive and significant partial effect between land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. This study shows the contribution of the variables of land area, number of workers and capital to income of 84.6%, the rest, namely 15.4% is influenced by other variables not included in this study.

Companies that have good performance can be shown when they generate profits for debt financing and capital owners. To achieve this direction, management must pay attention to sales and costs. This study aims to analyze working capital, sales, production costs, operating costs, and promotion costs against net income. The independent variables analyzed include working capital, sales, production costs, operating costs, and promotion costs, while the dependent variable is net income measured by profit before tax minus income tax expense. The results of the study indicate that working capital, sales, operating costs, and promotion costs have a significant effect on net income. Meanwhile, production costs do not affect profit.

The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.

This study comprehensively investigates the empirical impact of capital structure, profitability, and asset growth on the value of companies in the retail sector on the Indonesia Stock Exchange during the post-pandemic economic recovery phase (2021–2024). Adopting a quantitative methodology with purposive sampling of 12 entities (N=48), parameters were estimated using multiple linear regression after passing a rigorous classical assumption test including normality, multicollinearity, and heteroscedasticity. By proxiesizing the capital structure through Debt to Equity Ratio (DER), profitability through Return on Assets (ROA), and total asset growth to Price to Book Value (PBV), this study reveals the phenomenon of  market undervaluation with an average PBV of 0.17. The results of statistical tests confirm that these financial determinants partially and simultaneously have a significant influence on shaping the firm value. These findings provide a theoretical contribution regarding the relevance of funding policy and operational efficiency as crucial signals for investors in a volatile market landscape. The practical implications emphasize the importance of optimizing financial structure and operational performance to strengthen market confidence during the global economic transition period.

The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.

The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as hypotheses using multiple linear regression methods using SPSS 25.0. The total study sample was 110 samples. Personally shows that the scale has a good effect on the fund structure. LiquidityProfitability is bad for the structure of funds. Then, together with the independent variables, they have a significant effect on the structure of the funds.  

The purpose and the research conducted is to the investigate and impact of GIC on the market capitalization of each company mentioned in the Indonesian of Stock Exchanges from 2018 to 2022. GIC includes GHC, GSC, and GRC as independent variables. The research data’s derive to from companies of the annual reports mentioned in the Indonesian Stock Exchanges for the specified period. A targeted on sampling methods was the used, which led to at sample of 25 companies. The results of the simple regression linear tests indicate that GIC has a very significant influence on market capitalization. According to Hypothesis 1 (H1), GHC has a very positive and highly significant influence on market capitalization. Similarly, Hypothesis 2 (H2) suggests that GSC can have a significant positive and the impact to the market capitalization, and Hypothesis 3 (H3) states that GRC has a to positive very impact on market capitalization. In addition, the simple regression linear results also show and that the variables of profitability (ROA) and leverage (DAR) have no impact on market capitalization. 

This community service activity was carried out among the members of the Sakinah Tailors' social gathering in the Kampung Bali sub-district of Sungai Serut, Bengkulu City. The members of the Sakinah Tailors' social gathering have the potential to grow because the members or partners already have sewing skills or their own sewing businesses. This is a supporting factor in developing a cooperative. However, they are constrained by limited knowledge about the procedures for forming a cooperative, capital, and how to prepare cooperative financial reports. So far, the members of the Penjahit Sakinah sewing circle have been carrying out savings and loan activities, but the administrators still carry out savings and loan activities in a conventional manner, so they want to form a sharia savings and loan cooperative. Therefore, the Community Service Team from the Faculty of Economics and Business wants to conduct socialization and assistance activities for the formation of a sharia-based savings and loan cooperative. The method used is through direct socialization and assistance activities using the Excel application, followed by posting, adjusting journals, and reporting activities.

Red tilapia (Oreochromis niloticus) is a freshwater fish known for its high tolerance to environmental conditions, low water quality, and ability to adapt well to various situations. Data from the Ministry of Marine Affairs and Fisheries shows that tilapia production in Indonesia has increased significantly, from 1,172,633.38 kg in 2020 to 1,300,529.23 kilograms in 2021, with a percentage increase of 10.90%. The community strongly influences the local economy and food security. Tilapia farming is widely chosen because it has a stable selling price and fast growth. Many farmers have chosen Tilapia farming as their primary source of livelihood. This research aimed to study the socio-economic conditions, difficulties, and development opportunities of tilapia farming in the community. The results show that although this business contributes significantly to family income, there are several constraints, such as fluctuating market prices, limited access to technology, and low aquaculture skills. In addition, the success of aquaculture is also affected by environmental conditions and resource availability. Therefore, a development plan that includes training, access to capital, and improved infrastructure is needed to improve yields and the welfare of the tilapia farming community.

This research aims to analyze the role and participation of the community in the development of Upas Crater tourist destination in Tangkuban Perahu Mountain area, West Java. Methods This research uses qualitative with descriptive approach, data collected through field observations, in-depth interviews with community leaders, local community leaders, local tourism businesses, and visitors, as well as documentation studies. The results showed that the surrounding community plays an active role in various aspects of tourism development, including: 1. Provision of facilities and Provision of tourist facilities and services, 2. Preservation of the environment and local culture, 3. Management of tourist area security, and 4. Promotion of tourism through various social media. However, there are still some obstacles such as limited human resource skills, lack of business capital, and lack of coordination between stakeholders. This research recommends the need for capacity building the community through tourism training, strengthening local institutions, and optimizing cooperation between the community, government, and stakeholders. optimization of cooperation between the community, government, and private sector in the development of tourism destinations. development of a sustainable Upas Crater tourist destination.

This study aims to implement accounting records in 21Labels MSMEs engaged in online clothing trading, which previously did not use a financial recording system in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is a quantitative descriptive method with data collection through interviews and financial statement analysis. The results of the study show that after implementing structured accounting records, 21Labels MSMEs managed to record a net profit of IDR1,609,107 in the September 2024 period. In addition, the financial position report shows that the company has a healthy financial structure, with total assets of IDR10,609,107 which are fully financed by equity. This study shows that the implementation of proper accounting records can help MSMEs in managing finances and improving operational efficiency, as well as strengthening the company's capital position.

Business development among young people is a growing phenomenon, especially in the creative industry and technology sectors. This research aims to explore the factors that affect the development of young people's businesses, the challenges they face, and the strategies used to overcome these obstacles. The research method used is a qualitative approach with in-depth interviews and participatory observation of 10 young entrepreneurs in Sumbawa. The results of the study show that personal motivation, such as love for the field and the desire to contribute to social change, is the main driver of young entrepreneurs to start a business. However, the biggest challenges faced are limited capital, lack of managerial skills, and difficulties in managing market risks. Digital technology is a major factor in overcoming these challenges, especially in terms of marketing and market reach. In addition, the role of mentors and entrepreneurial communities proves to be crucial for providing practical support and expanding networks. This research suggests the need to increase access to financing, more applicable entrepreneurship training, and more supportive government policies to create a conducive entrepreneurial ecosystem.  

This study aims to explore the role of families in supporting young entrepreneurs, which is often a determining factor in the success or failure of their business. Families can provide various forms of support, such as financial, emotional, knowledge, skills, and access to social networks that can accelerate business development. Using a qualitative research approach, data was collected through in-depth interviews with 8 young entrepreneurs in various business sectors in Sumbawa. The results of the study show that family support, both in the form of initial capital, knowledge guidance, and emotional motivation, has a significant role in increasing the confidence and resilience of young entrepreneurs. Nonetheless, some young entrepreneurs face challenges in convincing families who have a conservative view of entrepreneurship. This study indicates that the family is not only a provider of resources, but also as a psychological factor that can affect the success of young people's businesses. Therefore, the role of the family in young people's entrepreneurship needs to be strengthened through increased understanding and better support from the family.

The covid-19 pandemic has had a major impact on the economic and health sectors in indonesia. The health and technology sectors have experienced significant growth due to changes in economic behavior resulting in increased public demand for health and technology products. However, the challenge that arises is the financial resilience of companies in both sectors amid significant economic growth. This can be seen from capital structure policy of companies in both sectors. This study aims to analyze the effect of profitability, asset structure, company size, and growth opportunities on capital structure in health and technology companies listed on the IDX for the 2019-2022 period by taking into account the completeness and suitability of the data during that period. This study used purposive sampling technique to obtain 21 companies as research samples. This research was conducted using a quantitative method with a data panel data regression approach by adopting the Fixed Effect Model as the best model and processed using the Eviews 13 application. The results of the analysis show that profitability has a negative effect on capital structure, while company size and growth opportunities have a positive effect on capital structure, while asset structure has no effect on capital structure.

According to current trends, there is a need for Islamic banks both in quantity and quality. Customers will think about and choose Islamic banks more often as quality improves. The quality of Islamic banks can be improved by looking at their performance and sustainability capabilities which are influenced by the quality of funding or investment. This sharia bank, which was founded by considering these two types of financing, uses sharia banking as its financing fund distribution product. These banks finance transactions with the aim of making money. based on the results of collaborative projects implemented based on musyarakah agreements and profit sharing principles. Musyarakah financing is a collaborative effort between capital owners to run a particular business in accordance with sharia principles, with both parties participating in the success of the business. parties according to predetermined ratios, and losses are allocated according to capital advice. In the financial industry, bank performance is one of the main indicators of health. One method for evaluating bank operations is to use metrics to measure profitability, which is usually called ROA or profit assets. ROA is a capability metric; a business makes money by using all its resources and skills. A bank will make more money and have a better asset utilization position if its return on assets (ROA) is higher. In other words, ROA can show how effectively managers allocate resources to generate profits.

Pancasila and Citizenship Education (PPKn) has a strategic role in building democratic character among the younger generation as an important capital in the life of society, nation and state. This research aims to analyze how the implementation of PPKn education in schools can be an effective means of internalizing democratic values, such as tolerance, justice, respect for human rights, and deliberation. Civics learning requires good preparation, especially through preparing material that not only provides knowledge but is also able to bring about changes in the character of students. This research uses a qualitative approach with a literature review method, which includes critical analysis of various sources, such as national and international journal articles, books, e-books, dissertations, theses, as well as print and online media which can provide a comprehensive picture of the role of PPKn in form students' democratic character. The research results show that PPKn education based on Pancasila values ​​has proven to be effective in developing individuals who have strong character and are able to face the challenges of the era of globalization. By combining the values ​​of Pancasila and democratic principles, this education plays a role in forming a highly civilized, competitive and globally superior nation.

This study aims to test and analyze the effect of risk, company size and sales growth on capital structure in the food and beverage sector on the Indonesia Stock Exchange. The sample in this study was 5 companies that were selected using sample determination criteria. The analysis techniques used were classical assumption tests, hypothesis tests and coefficient of determination. The results showed business risk with a coefficient value of 0.136, company size 0.003, sales growth 0.704 and simultaneously had an effect with a coefficient value of 0.019.

This study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases capital expenditure by 234.0927 units, 57.51575 units, and 25.09292 units. This finding indicates that stronger fiscal capacity allows local governments to allocate more budget for infrastructure and investment projects, which support economic development and community welfare. Increased personnel expenditure was also found to have a significant positive impact on capital expenditure, indicating the importance of investment in human resources to support the efficiency and effectiveness of managing development projects. These results support the Human Capital and Administrative Efficiency theories, which assert that competent and efficient human resources increase productivity in budget management