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International business is a business activity carried out between countries by carrying out export and import activities. International trade is the exchange of goods and services across international borders. This usually comes with additional risks caused by changes in exchange rates. The purpose of this analysis is to find out about the influence of international business on Indonesia. In this type of research the author uses descriptive research and collects information and analyzes data using secondary data. From this analysis, it can be seen the influence and impact of international business on Indonesia.

Rapid developments in the business world pose challenges and risks for business people to remain competitive and maintain company continuity. In an effort to win competition, maintain market share and capture existing markets, companies must be able to adapt their business strategies considering the ever-changing environment. High quality products or services play a key role in shaping consumer satisfaction. The higher the quality of the product or service provided, the higher the consumer satisfaction, which in turn provides profits for the company. One element that influences consumer satisfaction is business ethics. Business ethics provide incentives for consumers to form strong bonds with companies. This study aims to analyse the effect of Islamic business ethics on customer satisfaction with PT Paragon Technology and Innovation products. The research approach uses the survey method. The sample in this study were 97 consumers who have used PT Paragon Technology and Innovation products. The sampling method used is the incidental sampling method. Primary data in this study are the results of respondents' answers. The data collection method in this study used a questionnaire. Data analysis using simple regression analysis tools. The results showed that there was an effect of Islamic business ethics on customer satisfaction with PT Paragon Technology and Innovation products.

Work stress is one of the main concerns regarding occupational health and safety for the workforce's well-being and health issues. It has been estimated that half of the workforce's absences and occupational accidents at work were caused by work-related stress disruptions. This research aimed to find out the relationship between work stress and occupational accident in the workforce of the harvester palm oil unit. This research was an observational analytic research with a cross-sectional approach. The result of this research showed that there is a positive relationship between work stress and the risk of occupational accidents. Statistical analysis using the Chi-Square test obtained a p-value of 0.005 compared to the degree of significance (p-value <0.05). The recommendations for the company could be used as a reference to train the occupational health and safety workers unit to increase awareness of occupational health and safety.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

This journal examines the development strategies of silver craftsmen businesses in Bakalan, Mojodadi Village, Kemlagi District, Mojokerto, facing the risk of extinction. This Region, initially known as a center for silver craftsmen, now confronts serious challenges due to changes in market trends and modernization. The research aims to analyze the factors causing the threat of extinction and formulate appropriate development strategies. The research methods include surveys, interviews, and qualitative data analysis. The results indicate that factors such as changes in consumer preferences, lack of innovation in design, and insufficient marketing and distribution support have significantly impacted the decline in the performance of silver craftsmen in Mojodadi Village.

In this study, the complexity of motivational factors is closely related to the context of organizational culture, team dynamics, and perceptions of rewards and recognition of individual contributions. Participation in decision-making, opportunities for career development, and interpersonal relationships at work also emerged as important elements in motivating employees. The qualitative analysis highlighted that there is no one-size-fits-all approach to understanding work motivation in this environment. However, the need for recognition of achievement, a sense of involvement in the work process, and support from superiors and coworkers have a significant impact on individuals' motivation levels. This study provides an in-depth understanding of what influences work motivation at the Office of Industry and Trade of North Sumatra Province. The implications of this study emphasize the importance of a sensitive approach to individual needs and preferences in designing effective motivation strategies to improve productivity.

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

The presence of invasive plants can often threaten biodiversity, affect the availability of natural resources, and even disrupt the balance of the ecosystem. In a residential context, in-depth knowledge of invasive plant species is important to identify risks and potential impacts on the environment and consider the possibility of their positive use. Therefore, this study aims to find out data on invasive plant types in this housing complex. The method in this research combines qualitative and quantitative descriptive approaches. A qualitative descriptive approach was used to gain an in-depth understanding of the characteristics, distribution and interactions of invasive plants in the Bumi Panyileukan Housing Complex. Meanwhile, a quantitative approach was applied in data analysis to measure a number of variables related to the identified invasive plants. The observation method in the form of sampling invasive plants is used as a basis for collecting focused and representative data on plant types in the residential environment. It is hoped that the integration of these methods can provide a comprehensive picture of invasive plant species and their characteristics in the context of Bumi Panyileukan Housing in Bandung City. The location was chosen deliberately, namely around 16% of the total area. The results obtained were 31 families of 60 invasive plant species. The highest families are in the Araceae and Euphorbiaceae families with a percentage of up to 26% in this area. There are 58 species of plants introduced from outside Indonesia and two species are native to Indonesia. Most plants are used as ornamental plants and some are wild invasive plants which can threaten the balance of the ecosystem so comprehensive control needs to be carried out

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research focuses on identifying and analyzing risks that can affect the implementation of housing construction projects in response to increasing population. A survey method using a questionnaire was used to collect data from stakeholders regarding housing construction projects. The results of risk identification based on events and consequences show that K3L and bureaucratic, natural and information aspects are high risks based on events, while social and location, external, planning and implementation management aspects are significant risks based on events. Based on consequences, natural aspects and government policies are considered high risk, while social, location and internal aspects are considered significant risk. Principal Component Analysis (PCA) confirmed these findings. The implications of the results of this research include the need to adopt proactive strategies in risk management, strengthening capacity in dealing with critical risks, government involvement in addressing policy and natural risks, as well as emphasizing social and location aspects in planning and implementing housing construction projects. These findings can serve as a basis for improving risk management in the context of uncertainty in the implementation of residential construction projects and the development of more effective industrial policies.

Anemia in pregnancy may have a bad effect on the mother and fetus. The anemia occurred in a pregnant mother will increase the risk of mortality of the mother compared to those without anemia. The presence of iron-deficiency anemia during pregnancy could be identified through ANC examination through the admission of iron (FE) tablet supplementation which is very vital for the increase of hemoglobin (Hb) of the blood of the pregnant mothers. According to the research conducted  in Aceh Regency, any pregnant mother who does not receive a standard ANC service could result in inconstancy of FE tablet consumption, which later will increase the risk of anemia.To find out the effect of antenatal care frequency on the constancy of FE tablet consumption on pregnant mothers in Puskesmas (Community Health Center) of  Meukek. The research design used in this research is the quantitative research with cross-sectional approach. The sampling was conducted by using total sampling method with a total of 40 pregnant mothers as the respondents. The instruments used in this research are the KIA card for pregnant mothers on the antenatal care visit variable and the questionnaire on the constancy of FE tablet consumption variable. The bivariate analysis was conducted using Chi-square test.The x2 value obtained is 9,401 and the p value = 0,002 (p<0,05) and OR=17,889 (95% CI [1,919-166,782), which showed that there is an effect of the antenatal care frequency on the constancy of Fe tablet consumption on the 3rd trimester pregnant mothers.The antenatal care frequency has an effect on the constancy of Fe tablet consumption on the 3rd trimester pregnant mothers.  

This research examines the analysis of frontliner service quality on customer satisfaction with transaction at Bank Sumut Syariah KCP Marelan Raya. This research aims to understand the quality of frontliner service on customer satisfaction, as well as analyze the ompact on customer and what is more about this sharia bank. The method in this research is qualitative which also involves documentation analysis and interviews with the bank. The results of the research show that Bank Sumut Syariah has provided a very good level of service but still needs to improve sevice to customer to minimize risk that may aris in the future. It also needs to be avoided so that analyzing customer complaints should not be done alone to avoid the emergence of non-objective assessments of customer.

Companies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness.

The aim of this research is to analyze the treatment of foreign exchange differences at PT. Elang Mahkota Teknologi Tbk (EMTK), focusing on transaction management, the use of functional currency, and exchange rate risk mitigation. The research method employed is qualitative, with PT EMTK as the research subject. Data was obtained through literature review, referring to the Annual Reports of PT EMTK. The study indicates that PT EMTK adopts a cautious approach in handling foreign exchange transactions. The majority of business units use the Indonesian Rupiah as the functional currency, and the monetary assets and liabilities are adjusted to the exchange rates at the reporting date. Despite the absence of an official hedging policy, the company still considers current market conditions, especially regarding cash and cash equivalents balances in USD. Additionally, the research reveals that PT EMTK conducts sensitivity analysis on exchange rate risk, measuring the impact of exchange rate fluctuations on pre-tax profits. Overall, the company diligently monitors foreign exchange rate risks and takes proactive measures against external factors that may affect financial performance.

A good company is one that takes care of its employees. If employees feel uncomfortable working in the company, it can cause the risk of employee turnover intention in a company. A high turnover intention rate can hinder the achievement of company goals. Supriadi, Trang, and Rogi (2021:1217) explain that turnover intention is a situation where employees of an organization have plans to leave their jobs, or the tendency for employees to voluntarily stop working from their jobs according to their own choice. In the novel Resign by Almira Bastari tells the story of an employee who is tired of working from a company and wants to Resign from the company immediately. From the novel, the researcher aims to analyze the factors that cause the turniver intention of company employees in the novel using qualitative descriptive methods. Qualitative descriptive method is a research procedure that can produce descriptive data in the form of written or spoken words of people and behavior that has been observed (Moleong, 2018: 4). The results of the analysis that has been carried out by researchers found that there are 4 factors that cause turnover intention in the novel, namely workload, job satisfaction, unsupportive leadership style, and compensation. The conclusion of this study is that a company cannot run without employees, therefore to achieve the goals of the company, it is important for companies to pay attention to the condition of their employees so that employees can work as much as possible and reduce the risk of turnover intention in the company.

Digital marketing has changed MSME players to continue to develop their business so that they are not left behind and are able to utilize this digital media, as an effort to market their products so that consumers are more familiar with the products produced by these MSMEs. Batik Tedjo is one of the MSMEs that plays a role in preserving written batik, which is one of the cultural heritages of the Indonesian nation. This study aims to determine how Batik Tedjo SMEs implement digital marketing and whether the implementation of digital marketing has obstacles. The problems faced by Batik Tedjo MSME players in implementing digital marketing show that there are problems in the form of a lack of understanding of social media operators at Batik Tedjo and the imbalance of consumer demand with human resources or a very minimal number of employees in managing Batik products which are quite a lot every month, reaching 200-300 pcs. The sample used in this study is the UMKM actor Father Tedi Sumantri Almargono, S.Pd. The results obtained from this study are digital-based marketing strategies carried out by Batik Tedjo to market its products using digital marketing. Its use is to post batik on social media such as Tiktok, Instagram, and Whatsapp. Making it easier for consumers to buy and get information about Batik Tedjo is through social media. Based on the analysis and results of the discussion, he

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

The research aims to analyze the understanding of emotional development in babies, how cognitive development in babies is, what the risks or dangers are to babies, and what are the implications of infancy development in counseling services. The research method used in this research is library research. It is a search and research of literature by reading and reviewing various journals. Data collection techniques use library research in the form of books, journals and other studies. The data analysis technique uses descriptive analysis. The results of the research show that babies' emotions are very susceptible to habituation, there are several differences in this pattern and also in the stimuli that cause it. development of understanding. Infant perception through sensory explanations. Like babies looking, feeling, smelling, and painting all objects within their reach. Maturation during infancy usually occurs through direct experience with the environment and interaction with objects and people around them. Dangers during infancy can be physical dangers and psychological dangers. Physical dangers such as excessive crying, it could also be a baby suffering from brain damage or other birth defects. And psychological dangers such as emotional dangers, this usually occurs because a lack of love from parents towards the baby can give rise to unstable emotions in the baby. The implication of development during infancy in counseling services is to ensure the baby's development and provide services according to the baby's condition.