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Entrepreneurship plays a very important role in addressing unemployment through the creation of new jobs, increased innovation, and contributions to economic growth. This research aims to analyze the role of entrepreneurship in reducing unemployment by identifying factors that influence entrepreneurial success and examining government support and entrepreneurship education. The literature review results show that entrepreneurship can provide effective solutions in reducing unemployment rates, especially in rural and underdeveloped areas. Support in the form of access to capital, entrepreneurship education programs, and conducive regulations is crucial in supporting entrepreneurial development. In addition, social entrepreneurship also has great potential in addressing unemployment issues by creating social value besides economic profit. This research provides policy recommendations that can support the development of entrepreneurship as a strategic solution to reduce unemployment and improve community welfare.

This research discusses the meaning of work and career for Generation Z. The research was conducted using qualitative methods and a phenomenon study approach. The research was conducted in Yogyakarta by involving 5 resource persons with fulfilling criteria, namely Generation Z who are workers and work in the Sleman area, Yogyakarta and are alumni of universities in Yogyakarta. The data analysis method uses Data Triangulation, namely, data reduction, data display and conclusions. Generation Z, known as digital natives, are proficient in using technology, have high creativity, future orientation, and the ability to collaborate. Access to technology allows them to explore a variety of work options that match personal interests and values. The mismatch between work meanings often makes Gen Z less likely to stay in their jobs. The issues addressed in this study are the meaning of work, the meaning of career, and the factors that influence careers for Generation Z. The research findings show that: 1) The meaning of work for Gen Z in the findings, on job orientation, is to earn money to fulfill life needs. In career orientation, it emphasizes the importance of seeking experience, self-development, increasing social status and expanding relationships to prepare for their future careers. While in calling orientation, describing work as a form of worship and giving benefits to others. 2) The meaning of career for gen Z in the findings is a means to achieve professional advancement, apply knowledge, develop skills, and contribute to positive change. 3) Factors that influence careers include internal factors including interests, talents, and knowledge, and external factors including family, friends, social media, work environment, and boyfriend or girlfriend.

This study aims to analyze the effect of the inflation rate on the number of Wismanto Indonesia Via Air Gateway. The data used covers the period from January 2017 to September 2024, focusing on the relationship between inflation as a macroeconomic factor and the number of tourists visiting Indonesia. The data analysis used in this study is regression analysis, supported by descriptive analysis of each variable. The regression analysis results show that the inflation rate has a significant positive effect on the number of international tourist arrivals. The regression coefficient of 156,266 indicates that every 1% increase in inflation has the potential to increase the number of international tourists by 156,266 individuals. The significance value of 0.000 indicates that this relationship is statistically significant at the 95% confidence level. These findings provide an understanding that although inflation is often associated with rising prices of goods and services, in the context of Indonesian tourism, inflation can be linked to other factors, such as exchange rate fluctuations, which increase Indonesia's appeal as a tourist destination. This study recommends that the government and stakeholders in the tourism sector consider the impact of inflation in tourism development strategies, while maintaining economic stability and international competitiveness. Further studies are recommended to explore other mediating variables, such as exchange rates and tourism promotion policies, in order to understand this relationship more comprehensively.  

Blockchain as a techonological tool that will change the way transactions in business and asset-based management are based. Simply put, blockchain is described as a series of records containing data managed by a group of computers in which there is no single entity, basically a blockchain like a digital ledger that can be accessed by anyone. The purpose of this study is to find out how the transformation of the development of accounting recording systems using blockchain technology is based on the results of analysis from literature studies. Literature study is a method of collecting data from various reference books and research results that have been referenced with the aim of obtaining a foundation for the problem being researched. The result of this research is how to transform traditional accounting into internet-based accounting using blockchain. This research provides implications regarding the application of blockchain to real-tine accounting reporting.

The purpose of this research is to determine the influence of employee roles (Attitude, Attention and Action) on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. The influence of employee roles (Attitude, Attention and Action) has a positive effect on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. Quantitative research is research that uses data in the form of numbers. This shows that (Attitude, Attention and Action) have a positive effect on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. (Attitude, Attention and Action) has an influence of 98.4% on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. Meanwhile, 1.6% is influenced by other factors not included in the regression model. The significance of the variables (Attitude, Attention and Action) is 0.000, which is less than the significant value level used, namely 0.05. The attitude variable is 26.116, the value is above the research value, namely 1.984. The Attention variable is 7.708, the value is above the research value, namely 1.984. The Action variable is 8.256, the value is above the research value, namely 1.984.

The aim of this research is to find out marketing channels, marketing margins, as well as watermelon marketing efficiency. Respondents were taken using a simple random method and for marketing institution respondents using snowball sampling), where the data was initially small and then became large by following the marketing flow from farmer to final consumer, there were 40 farmers (respondents) and 4 traders (respondents). ).  Data analysis uses quantitative descriptive, the data collected is analyzed to determine the marketing channels, marketing magin and efficiency obtained by each marketing institution. The results of this research are 3 (three) marketing channels for watermelon, namely marketing channel I farmer - consumer, marketing channel II farmer - retailer - consumer, and marketing channel III farmer - collector - retailer - consumer. The largest total marketing margin is in marketing channel III with a margin of Rp. 4500 with marketing efficiency of 8.7%. Marketing channel I is the most efficient marketing channel because it does not involve institutions marketing.

This research aims to determine the quality of financial reports at the Belu Regency Ministry of Religion office. This research uses a qualitative descriptive method. The data sources used in this research are primary data and secondary data. The research informants were the heads of the Belu Regency Ministry of Religion, planning and finance departments. The research was carried out in four stages, namely: data collection, data reduction, data presentation, and drawing conclusions. based on research results regarding the quality of relevant financial reports, it is in accordance with Government Regulation No. 71 of 2010 which is the reference for determining quality financial reports. The results of research regarding the quality of reliable financial reports can be concluded that at the Belu Regency Ministry of Religion office it is not difficult to prepare financial reports because they are free from misleading meanings. The results of research regarding the quality of comparable financial reports can be concluded that the financial reports at the Belu Regency Ministry of Religion office provide information that can be compared with the previous period. The results of research regarding the quality of financial reports that can be understood can be concluded that financial reports are certainly not difficult for users to understand and will not hinder the decision-making process, for this reason the information in financial reports must be able to be understood by users, thereby making financial reports understandable because they can help the process. decision-making.

Based on the great development that has included all aspects of life, including financial investment, and with the entry of technology with all its strength in facilitating business, great thought has begun to be given to explaining how technology affects investor behavior when entering the securities market. The research dealt with a digital platform (Trader4) and its impact on attracting investors to invest through it. The results showed that digital platforms have a great impact on investor behavior by providing many services that facilitate work for the investor, which prompted many investors to resort to digital platforms and invest through them and leave traditional markets. This gave indications that digital platforms have changed investor behavior through the attraction factors that they used towards the investor. The research presented a set of recommendations, the most important of which was to work on raising awareness and understanding among investors through the media and publishing on how to choose the right path in building their financial investments and using technology in its forms that help build society financially and investment-wise.

The research paper discusses the findings of the literature of previous studies related to accounting digitization to achieve environmental sustainability for the period from 2013 to 2023. The conclusions of the research literature show how the concept of modernity and the importance of digitization in accounting has evolved over the past few years in shedding light on different destinations and topics in the field of decision-making and environmental protection. The findings appears that researchers pointed to the urgent need to link research disciplines that would lead to increased interest in clean energy by involving experts in leading the digital transformation of accounting to legitimize the work of accountants.  This research paper also referred to the results of the literature of studies regarding the interaction between various fields, especially sustainable accounting and accounting information systems, where the role of digital accounting in achieving sustainability, which is an integral part of a network of human and non-human actors that reflects economic activities on the environment. New research must also take into account that technology alone cannot solve environmental issues in isolation from the interactive role with humans who jointly seek solutions. Therefore, automating the work of accountants interested in corporate social responsibility issues through digital accounting can be one of the main pillars of that interaction in order to improve decision-making to protect the environment.

This study aims to analyze the implementation of the accounting system at Mie Baso Akung, which is part of the Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main focus of this report is to explain the accounting system in the cash sales, purchasing, inventory, and payroll and wages sections. In its work, the author uses qualitative methods through interview techniques and also observation. Based on the results of the study, it was found that most of the processes are still carried out manually by the owner who does not comply with the proper procedures. This indicates the need for the implementation of a more structured system to improve operational efficiency. In addition, this study also identified obstacles in inventory management, which is very important to maintain the availability of raw materials and production efficiency. Therefore, Mie Baso Akung needs to implement a more detailed accounting information system and better internal control in order to improve operational efficiency that can help Mie Baso Akung in managing its finances and operations more effectively.

This study analyses the effect of ease of use, user experience, and customer satisfaction on user behaviour of e-commerce applications for students of the Faculty of Economics and Business, Universitas 17 Agustus 1945 Surabaya. The method used is causal associative quantitative with data collection through questionnaires on 122 respondents. The results showed that the three variables had a significant effect on user behaviour. Ease of use (p = 0.026), user experience (p = 0.002), and customer satisfaction (p = 0.002) each have a positive influence on user behaviour. Simultaneously, these three factors also had a significant effect (Fcount = 25.059, p = 0.001). The findings support the theories of Technology Acceptance Model (TAM), Theory of Planned Behaviour (TPB), and Customer Experience Theory (CET). The practical implication is that app developers need to focus on easy-to-use design, pleasant user experience, and increased customer satisfaction to increase loyalty. This study has limitations in the sample of university students and the cross-sectional method which does not allow for long-term generalisation.

This literature review examines the impact of Corporate Social Responsibility (CSR) disclosure on mergers and acquisitions (M&A), focusing on market reactions, post-merger integration, and long-term performance. The review reveals that CSR disclosure often leads to positive market reactions, fostering investor confidence and increasing stock prices during M&A announcements. Furthermore, CSR practices contribute to smoother post-merger integration by aligning organizational cultures and fostering trust. Over the long term, companies that integrate CSR into their strategies generally experience enhanced brand value, customer loyalty, and competitive advantage. However, the effectiveness of CSR disclosure depends on its authenticity and strategic alignment with corporate goals. The review also highlights the need for further research in emerging markets and the exploration of qualitative approaches to deepen understanding of CSR’s role in M&A.

This study aimed at the effectiveness of talent management in entrepreneurial performance at the University of Baghdad, where the study was conducted on the creativity of leaders in a number of colleges of the University of Baghdad in various (deans, heads of departments and assistant deans) where the questionnaire was used as a main tool in collecting successful data about the art of study, where ((204 questionnaires were distributed and (4 questionnaires were not returned, and (7) questionnaires were not valid for analysis, so the total number of cosmetic questionnaires for analysis is ((193 and the analysis and testing of hypotheses were conducted using the program (SPSSV.20), (PLS SMART), but the beginning that begins with the message was the descriptive analytical composition, and a group of colleges were selected at the University of Baghdad represented by linking (College of Law, College of Administration and Economics, College of Education Ibn Rushd, College of Engineering, College of Medicine, College of Arts, College of Sciences, College of Sciences Agricultural Specialties, College of Dentistry, College of Education and Nursing Sciences, College of Fine Arts, College of Education for Girls, College of Languages, College of Political Science, College of Medicine Al-Kindi, College of Medicine Al-Kindi, College of Media, College of Science for Girls).

The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of financial reporting, which enhances confidence between investors and customers and thus facilitates decision-making and enables shareholders through informed decisions based on accurate financial information provided by those units, which achieves sustainable economic development and enhances the ability of those units to adapt to economic and social variables as The adoption of these units of Islamic accounting standards based on the principles of Islamic Sharia will help enable individuals working in these units and stakeholders to understand the principles of Islamic accounting and associated standards and then direct them towards correct investment decisions, this research used the deductive approach in the theoretical side and the inductive approach in the practical side by preparing a survey list for a sample of workers in Islamic economic units as well as investors and stakeholders, as the sample included 70 forms that were analyzed statistically. Using the SPSS program, it was concluded that there is a role for the adoption of Islamic economic units of AAOIFI  standards in the eradication of accounting illiteracy and its reflection on investment decisions, and the research recommends the need to pay attention to important methods and procedures in promoting accounting literacy in Islamic economic units through the organization of workshops and training courses for employees.Establishing educational curricula commensurate with their needs, cooperating with educational institutions, and preparing partnerships with universities and institutes to provide specialized educational programs to support this field, as accounting literacy in Islamic economic units needs integrated efforts based on activating Islamic accounting standards, which contributes to achieving sustainable development and enhancing economic performance.

This research uses a descriptive qualitative approach to understand the relationship between capital, production costs, and income of MSMEs based on the experience and perspective of an entrepreneur. The subjects of this research are the owners or managers of MSMEs engaged in various sectors, such as food, crafts, and trade. The data collection techniques in this research used interviews, observation, and documentation techniques. This research data analysis technique uses data reduction, data presentation and conclusion drawing. This research shows that capital management and production cost efficiency play an important role in determining the income of MSMEs, adequate capital support allows entrepreneurs to increase their production capacity and quality, while efficient production cost management ensures the sustainability of a business. External factors, such as accessing and utilizing technology, are also something that can drive the success of MSMEs.

This study aims to examine and analyze the impact of promotions and prices on customer satisfaction, mediated by service quality in Medan City. The research is quantitative in nature, using an accidental sampling technique. Data collection was done through questionnaires and interviews. Data analysis was performed using SMART PLS. The population consisted of 50 respondents, all of whom were included as the research sample. The findings reveal that promotion has a positive and significant effect on service quality in Medan furniture stores. Price also positively and significantly impacts service quality at Akela Meubel in Medan. Promotions positively and significantly influence customer satisfaction at Akela Meubel, while price has a positive and significant effect on customer satisfaction in Medan furniture. Furthermore, promotion positively and significantly affects customer satisfaction at Akela Meubel in Medan through service quality, and price positively impacts satisfaction through service quality at Medan furniture.

This study seeks to examine and assess the influence of Zakat, Infaq, and Sedekah (ZIS), corruption, and education on income inequality in Indonesia. The research uses a saturated sampling method, collecting data from the National Zakat Amil Agency (BAZNAS), Transparency International, the Central Statistics Agency (BPS), and the World Bank. The analysis uses quantitative time-series data from 2011 to 2022, processed with Stata 15, and employs multiple linear regression as the analytical method. The results indicate that ZIS has a significant negative effect on income inequality, while corruption also significantly reduces income inequality. On the other hand, education shows a positive but statistically insignificant effect. The coefficient of determination test reveals that 93.06% of the variation in income inequality can be explained by ZIS, corruption, and education, with the remaining 6.94% attributed to other factors not included in the study. Additionally, the findings suggest that ZIS and corruption together have a notable influence on income inequality.

THis community service activity aims to enhance the human resource capacity of Dasawisma members in effective administration management as a family development data base at the sub-district level. The assistance was conducted using a participatory approach and hands-on practice, including socialization, technical administrative training, and reflective discussion. The results indicated an increase in Dasawisma members' understanding of the importance of orderly, systematic, and integrated administration in supporting social activities. Members' technical skills in managing family data, filling administrative books, classifying information, and preparing simple reports improved significantly. Furthermore, the assistance strengthened communication and coordination between Dasawisma and sub-district officials, promoted group independence, and strengthened Dasawisma's role as a key data source for family development. These findings confirm that planned and participatory higher education assistance plays a strategic role in community empowerment, supports good governance at the local level, and can serve as a replicable model for other community development programs.

This study aims to determine the forecasting of stock return volatility of energy companies listed on the Indonesian Sharia Stock Index (ISSI) using the ARCH/GARCH method. This study uses purposive sampling method and uses secondary data in the form of daily stock returns from January 2022 to June 2024 on 10 selected stocks. Data processing is done using Stata software. The results showed that of the 10 selected stocks, only 6 stocks, namely BYAN, ADRO, GEMS, PTBA, AKRA, and BSSR, were suitable for analysis using the ARCH/GARCH model. Meanwhile, PGAS, ITMG, PTRO, and HRUM do not show ARCH effect or do not contain heteroscedasticity. Statistical evaluation of volatility prediction shows that the selected models provide good predictions. Among the six stocks analyzed, ADRO, PTBA, and BSSR show high volatility, while BYAN, GEMS, and AKRA show low volatility. Therefore, investors should consider investment risk when evaluating stocks with different levels of volatility.

This research aims to determine marketing strategies through SWOT analysis with a focus on segmentation, market position, targeting and marketing mix, which aims to increase consumer buying interest at Restaurant Garuda. The research results show that Restaurant Garuda implements various marketing mix strategies that influence the SWOT analysis, placing it in quadrant I (SO quadrant). This indicates a successful implementation of the odds and profits strategy, although with a slight difference of 2.4:2.95. Garuda Restaurant emphasizes the aspects of price, product, location and physical form of the building as the main factors that stimulate consumers' buying interest to try and remain loyal to their products. To maintain and increase consumer buying interest, it is recommended that Restaurant Garuda adopt product development strategies, improve brand image and maintain price stability. By implementing these strategies, it is hoped that Restaurant Garuda can maintain and increase their market share and customer satisfaction.