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This relselarch aims to ulndelrstand thel factors that influlelncel thel valulel of oil and gas selctor companiels on thel Indonelsia Stock Elxchangel (BElI) for 3 oil and gas companiels in Indonelsia throulgh macro and micro fulndamelntal analysis. This selctor is crulcial for thel elconomy, influlelncing thel coulntry's incomel and elconomic stability. This relselarch involvels intelrvelning variablels sulch as ownelrship strulctulrel, financial pelrformancel, and capital strulctulrel. Thel relsullts of thel PLS-SElM analysis show that ownelrship strulctulrel doels not havel a strong rellationship with financial pelrformancel or company valulel, althoulgh institultional and pulblic ownelrship may havel an influlelncel. Micro fulndamelntals sulch as elxchangel ratels and delbt ratios (DAR and DElR) havel a significant impact; Thel elxchangel ratel has a nelgativel elffelct on financial pelrformancel, whilel a highelr delbt ratio reldulcels company valulel. Financial pelrformancel, melasulreld throulgh ElPS, ROEl, and DAR, grelatly influlelncels company valulel. Bootstrapping analysis shows that ownelrship strulctulrel, macro fulndamelntals and micro fulndamelntals havel a significant elffelct on financial pelrformancel and company valulel. Financial pelrformancel is thel main factor that deltelrminels company valulel. This relselarch elmphasizels thel importancel of stratelgiels to improvel financial pelrformancel and elffelctivel ownelrship managelmelnt to increlasel company valulel in thel Indonelsian oil and gas indulstry. Thel relselarch relsullts providel valulablel insights for company managelrs, invelstors and fultulrel relselarchelrs to delvellop belttelr stratelgiels

A balanced DER can increase company value. Appropriate managerial ownership can increase company value. This research aims to analyze the influence of capital structure with the DER proxy and corporate governance with the managerial ownership proxy both partially and simultaneously on firm value with the MVE proxy in BUKU 4 banking companies that IPO on the IDX for the 2019-2023 period. In this research, quantitative research methods were used. The population used was companies participating in the banking group that conducted an IPO on the IDX from 2019 to 2023. The sampling method used a purposive sampling method so that 6 banks were selected. The research data was processed using the classic Asumi test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination test. The results of this study show that the data does not have econometric problems. Partially, DER has a positive and significant effect on MVE as evidenced by t count > t table and significant values ​​< 0.05 or 5,038 > 1,701 and 0.000 < 0.05. Partially, managerial ownership has a positive and significant effect on MVE as evidenced by t count > t table and significant values ​​< 0.05 or 3,105 > 1,701 and 0.004 < 0.05. Simultaneously DER and managerial ownership have a positive and significant effect on MVE as evidenced by calculated f > f table 21,356 > 4,200 and a significant value of 0.000 < 0.005.

This study aims to investigate the effect of macro fundamental analysis and ownership structure on firm value in the context of automotive subsector companies listed on the Indonesia Stock Exchange in 2018-2022. This study also identifies capital structure and financial performance as intervening variables that mediate the correlation between the independent variables (macro fundamental analysis and ownership structure) and the dependent variable (firm value). This study utilizes a quantitative approach with secondary data obtained from company financial statements and Indonesian macroeconomic data. The analysis method uses Smart PLS (Partial Least Squares). The results of this study indicate that macro fundamental analysis and ownership structure have a significant influence on firm value through capital structure and financial performance. The implication of this study is the importance of effective management of these factors to increase firm value in the long run.

This study aims to assess the feasibility of the Lontong Tuyuhan MSME business which has a location in Tuyuhan Village, Rembang Regency in Pancur District. The data analysis methods used are revenue analysis, profit analysis, cost analysis, and also business feasibility analysis using the Revenue Cost Ratio (R/C Ratio), Return On Investment (ROI), and Benefit Cost Ratio (B/C Ratio) analysis tools. ). This study uses qualitative research methods with primary data collection tools in the form of observation, questionnaires, interviews, and documentation. Data was obtained through 6 informants, namely the owner of the Lontong Tuyuhan MSME business which has a location in Tuyuhan Village, Rembang Regency in Pancur District. The Lontong Tuyuhan MSME business that has been researched can be said to be adequate to run with an average R/C Ratio of 2.11 B/C Ratio of 1.11 and ROI of 171.30%. The Lontong Tuyuhan MSME business that was observed had an estimated average revenue of IDR 31,322,500/month. With an average monthly capital excluding initial capital with a nominal value of IDR 14,893,425/month and an average profit of IDR 16,429,075/month.

The background to this thesis is that apart from Muslim customers, there are also non-Muslim customers who are gold pawning customers at the Pekanbaru branch of Bank Syariah Mandiri. The aim of this research is to find out the motives of non-Muslim communities for using gold pawning financing services at Bank Syariah Indonesia Jambi Branch Office and to find out how Islamic economics views the motives of non-Muslim communities for using gold pawning financing services at Bank Syariah Indonesia Jambi Branch Offices. The population in this study was 4 non-Muslim customers who used the gold pawn financing services of Bank Syariah Indonesia, Jambi City Branch. This research is field research or what is known as field research. The location of this research is Bank Syariah Indonesia, Jambi City. The sample in this research was all non-Muslim customers, namely 4 people who used gold pawning financing services at Bank Syariah Indonesia, Jambi City. After the author conducted research, it can be concluded that the motive for non-Muslim people to become gold pawning customers at Bank Syariah Indonesia Jambi City Branch is because non-Muslim customers need capital, such as to sell in markets. Some of the motives used by non-Muslim customers are personal motives, cultural motives, religious motives, stimuli, Islamic economic views on the motives of non-Muslim communities for using gold pawn financing services at the Pekanbaru branch of Bank Syariah Mandiri in accordance with the rules of Allah SWT, leading to the achievement of goodness, prosperity, helping humans to achieve success.

The aim to be achieved in this research is to find out the socio-economic status and empowerment of fishing fishermen. The method used to answer the problems in this research is a literature review using secondary data sources. The results of the research show that the social and economic conditions of the capture fishermen group can certainly be seen from the types of fishermen, the first of which is boat charter fishermen, where they have a more stable social and economic status. Second, fishermen in the labor category where these fishermen have the most worrying social and economic status. Third, owner fishermen, where this type of fisherman has good social and economic status. Fourth, entrepreneurs in this mechanism are at the most important social and economic strata. Empowerment that can be carried out is First, the revitalization of ships and fishing gear, which in this case is realized by the government through the formation of groups. Second, empowerment that can be carried out is by providing capital assistance to fishermen where the mechanism for providing assistance can be implemented on a rolling basis using regional money. Third, conduct training for fishermen

Bona Village is one of the villages in Gianyar Regency where the majority of women work in the informal sector, namely as palm palm craftsmen. The aim of this research is to analyze the influence of working hours, recent education, and number of family dependents on the income of women palm palm craftsmen in Bona Gianyar Village. The number of samples used was 90 people using probability sampling techniques , namely simple random sampling. The research instrument uses a questionnaire in the form of several questions which will be distributed directly to the research location. The collected data was then tested and analyzed using multiple linear regression analysis with the SPSS 26 program. The research results showed that. 1) Working hours, education level, and number of family dependents have a simultaneous influence on the income of women palm leaf craftsmen in Bona Village, Gianyar. 2) Working hours, education level, and the number of family dependents has a partial positive effect on the income of women palm leaf craftsmen in Bona Village, Gianyar. The implications of this research consist of theoretical and practical implications. Theoretically, this research supports the concept of human capital theory in the form of investment in education, time allocation theory in working hours and income theory in the production results produced.

In environmental conservation, accounting plays a crucial role undertaken by companies and other groups. This encompasses interests for public organizations and local companies by companies and other groups. Additionally, environmental accounting also contributes to enhancing effectiveness and productivity in environmental preservation activities by improving internal decision-making processes, such as pricing, controlling overhead costs, and capital budgeting. Qualitative research is utilized to understand and explore this phenomenon using triangulation methods to gather data from various different sources. The research findings indicate that limiting the use of oil-fueled vehicles in Indonesia could be an effort to control climate change, in line with the Paris Agreement, while renewable energy stands as an alternative to be utilized. The UNFCCC has endeavored to regulate the amount or effects of greenhouse gases to limit global temperature rise, with each country expected to set their national contributions to combat climate change. This effort is responded to through UN conferences and results in global agreements, including the Kyoto Protocol and the Paris Agreement, which are legally binding to limit global temperature rise.

Islamic Religious Education (PAI) has an important role in shaping the character and noble character of students. Quality PAI teaching materials are one of the determining factors for successful learning. This study aims to describe the principles and characteristics of effective PAI teaching materials. This research uses a qualitative approach with a literature study method. Data were collected from books, scientific journals, and other reliable sources. The data were analyzed with descriptive analysis techniques and then selected and compared and classified, and the final stage drew conclusions according to the truth. The results of the study found that PAI teaching materials are learning tools designed to assist teachers and students in achieving the learning objectives of Islamic Religious Education (PAI). Good and quality PAI teaching materials will help students understand Islamic teachings more easily and explore, as well as practice them in everyday life. In addition, the characteristics of PAI teaching materials that are different from teaching materials in general make additional capital for the realization of the ideals expected by Islamic Religious Education and Budi Pekerti to students. By paying attention to these principles and characteristics, Islamic Religious Education teaching materials can help students to achieve the expected learning objectives, namely to become a Muslim person who has faith, devotion, and noble character.

Islamic Religious Education (PAI) has an important role in shaping the character and noble character of students. Quality PAI teaching materials are one of the determining factors for successful learning. This study aims to describe the principles and characteristics of effective PAI teaching materials. This research uses a qualitative approach with a literature study method. Data were collected from books, scientific journals, and other reliable sources. The data were analyzed with descriptive analysis techniques and then selected and compared and classified, and the final stage drew conclusions according to the truth. The results of the study found that PAI teaching materials are learning tools designed to assist teachers and students in achieving the learning objectives of Islamic Religious Education (PAI). Good and quality PAI teaching materials will help students understand Islamic teachings more easily and explore, as well as practice them in everyday life. In addition, the characteristics of PAI teaching materials that are different from teaching materials in general make additional capital for the realization of the ideals expected by Islamic Religious Education and Budi Pekerti to students. By paying attention to these principles and characteristics, Islamic Religious Education teaching materials can help students to achieve the expected learning objectives, namely to become a Muslim person who has faith, devotion, and noble character.

This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance practices, transfer pricing has a significant negative influence on tax avoidance practices while earnings management has no influence on tax avoidance. Understanding these factors influences company decisions in managing the Company's financial operations for more effective prevention and control. In conclusion, this research highlights the importance of paying attention to the relationship between thin capitalization, deferred tax burden, transfer pricing, and earnings management in the context of corporate tax avoidance.

This research aims to examine working capital and sales both partially and simultaneously on net profit in Food and Beverages companies listed on the IDX in 2020-2022. Working capital and sales are used as independent variables, while net profit is used as the dependent variable. This research uses a quantitative type of research. The data used is secondary data. Statistical data analysis techniques using SPSS (Statistical Package For Social Sciences) 22 for Windows program tools, namely multiple linear regression analysis. The results of this research show that partially working capital has a significant effect and partially sales does not have a significant effect on net profit. And working capital and sales simultaneously influence net profit.

This study seeks to ascertain the impact of macroeconomic fundamentals, the configuration of ownership, the attributes of the company, and the composition of capital on the practice of earnings management, considering the reputation of the auditor as a moderating factor. This study employs data from 11 firms listed on the Indonesia Stock Exchange, chosen through purposive sampling over the years 2019 to 2022, resulting in a total of 44 instances of data observation. The analysis method uses SmartPLS analysis. The research results show that macro fundamentals, ownership structure, company characteristics and capital structure do not have a significant effect on earnings management. The composition of ownership and the financial leverage of a company notably impact its attributes. However, the standing of the auditor does not alter the effect that ownership configuration, company traits, and financial structuring have on the practices of earnings management.

Infrastructure management is coordination between the physical work environment and employees and work in an organization to maintain the quality of an integrated work environment in operating, maintaining, improving and adapting through the organizational restructuring process so that employee contributions can be realized in achieving company goals. Strength in the form of commitment and individual strength is individual capital that is important for management. This shows that the organizational role of employee contributions as superior employees (store employees) creates intellectual capital through greater effort and hard work which is closely related to the creation of intellectual capital.

This research explores the factors that influence the income of corn farmers in Marelan, as well as analyzing the impact of these factors and formulating strategies for increasing income. Corn is an annual plant with a life cycle of 80 to 150 days, and is important as a source of carbohydrates. This research uses a qualitative descriptive method with data analysis from various sources such as magazines, Google and trusted websites. The research results show that land area, capital, crop yields and number of workers have a significant influence on corn farmers' income. Recommended strategies include the use of modern agricultural technology, training and education of farmers, as well as collaboration with research institutions, government and private organizations. Increasing farmer income can be achieved through optimizing production resources and effective management. In conclusion, production factors such as land, capital and labor greatly influence corn farmers' income, and strategic steps need to be taken to ensure sustainability and increase farmer income.    

This research examines the role of Village-Owned Enterprises (BUMDes) in improving the economy and developing society in Laut Dendang Village, with the ultimate goal of achieving independent village status. Using a qualitative method with a case study approach, this research analyzes the contribution of BUMDes in creating jobs, increasing people's income, and facilitating access to resources and training. The research results show that the existence of BUMDes has had a significant positive impact on local economic growth, increasing community skills, and strengthening village institutional capacity. BUMDes plays a role as a catalyst in the process of village economic empowerment, which ultimately helps Laut Dendang Village move towards independence. However, this research also identifies challenges faced, including limited capital and government support, which need to be overcome to optimize the role of BUMDes. These findings provide insight for the government and other stakeholders in designing more effective policies and strategies for village development through BUMDes.

This research aims to uncover the challenges and dynamics faced by Street Vendors in the Jember City Square in the context of globalization. Through the analysis of the final theory of capitalism, it was found that street vendors in Jember experienced characteristics such as superficiality, weakening of affection, loss of history, and the presence of new technology that affected the way they operated. This study uses a qualitative approach with realist ethnographic methods, collecting data through in-depth interviews and field observations. The results of the study show that street vendors face economic instability due to unbalanced competition with large companies, negative social stigma, and less supportive government policies. To overcome this problem, the government is advised to provide special areas that are organized, clean, and environmentally friendly and provide training and improve facilities so that street vendors can compete more effectively. Proper support is expected to maintain the existence of street vendors as an important part of the local economy in the era of globalization that continues to grow.      

The franchise business trend is growing rapidly, including in the iced tea trade. One of them that is currently viral is the Solo iced tea franchise business. This research examines the widespread trading of solo iced tea franchises from the field and habitus perspective of Pierre Boudieu. In this research, researchers used a qualitative and descriptive approach about the rise of the Solo Ice Tea Business. The author uses case study research with literature study and in-depth interviews. Habitus' perspective shows that people's consumption habits and preferences for local products contribute to the popularity and growth of this franchise. The development of the Es Teh Solo franchise is strongly influenced by the interaction between social structure (Field) and individual disposition (Habitus). The combination of economic, social and cultural capital is the key to success in a competitive market.    

This research aims to: (1) Describe the development of independence for foster children at the Chairun Nissa Orphanage. This research was conducted at the Chairun Nissa Orphanage on JL. Pisangan Baru Timur, No.12, Jatinegara, RT.6/RW.15, Pisangan Baru, Kec.Matraman, East Jakarta City, Special Capital Region of Jakarta 13110. The research method used was descriptive with a qualitative approach. Data collection techniques through observation, interviews, documentation and literature study. The subjects in this research were 8 respondents. The results of this research show that: (1) The process of fostering caregivers in forming the independence of foster children at the Chairun Nissa Orphanage in the coaching that is carried out includes several steps such as modeling, providing attention and love, providing good lessons (advice), and providing rewards and punishments. Coaching consists of several forms such as physical coaching, cultural coaching, religious coaching, and intellectual coaching. Chairun Nissa Orphanage Caretakers have a role in forming the independence of foster children in 3 aspects, namely emotional independence (emotional autonomy), independence in behavior (behavioral autonomy), and independence in values ​​(value autonomy).    

Murabaha financing is one of the Islamic financing products that is popular among MSMEs. This product is in accordance with Islamic sharia principles which prohibit usury and encourage fair buying and selling transactions. This study aims to analyze the implementation of sharia principles in murabahah financing products of Islamic banks on the financial performance of MSMEs. A literature review was conducted to understand the concepts of sharia principles, murabaha financing, and MSMEs financial performance. Data were collected from various sources, journals, including books, and other reliable sources. The study results show that the implementation of sharia principles in murabaha financing products of Islamic banks has a positive influence on the financial performance of MSMEs. This positive influence can be seen from the increase in profitability and operational efficiency of MSMEs. In addition, murabaha financing can also help MSMEs to increase access to capital and develop their business.