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This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.

This research focuses on designing and simulating a makeup robot control system with a Human-Robot Interaction (HRI) approach. The main goal is to develop a robot that is not only efficient in applying makeup, but also able to interact directly with users. The design of this robot is designed with attention to anthropomorphism and non-verbal interaction, in order to improve user comfort and experience during the use process. This control system leverages cutting-edge sensor technology, such as facial recognition and expression analysis, to detect user emotions and adjust the robot's response in real-time. The simulation process is carried out using the Robot Operating System (ROS) to develop an algorithm that supports task coordination between robots and humans as well as interactive feedback. The results of the simulation show that the robot is able to recognize the user's emotions and adjust their actions, thus creating a more intuitive and responsive interaction experience. This research has made a significant contribution to the development of robotics technology in the field of beauty, thereby improving the user experience in personal care. The findings also pave the way for further research into more complex human-robot interactions that are responsive to individual needs.

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.

This research examines the impact of liquidity, leverage, and company size on the financial performance of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2022 period. Data were collected from secondary sources, specifically www.idx.co.id, using a saturated sampling technique, resulting in 20 company samples. Quantitative analysis was applied to assess these factors' effects on financial performance. Descriptive analysis results indicate that liquidity, leverage, and company size show a moderate relationship with financial performance, with values on a scale of 0.40–0.599. Partial hypothesis testing reveals that liquidity and leverage have positive and significant effects on financial performance, whereas company size does not significantly influence it. In summary, this study concludes that there is a combined influence of liquidity, leverage, and company size on the financial performance of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2022 period.

Becoming a successful entrepreneur in the digital era is a journey filled with challenges and opportunities. In a rapidly changing business landscape, the ability to adapt to technological advancements and consumer behavior is key to success. This article explores the essential strategies and mindsets necessary for entrepreneurs to achieve success. The main focus is on four aspects: adaptive strategies, innovative mindsets, mastery of digital technology, and the development of a strong team. Adaptive strategies enable entrepreneurs to respond quickly to market changes, while an innovative mindset encourages them to view failures as learning opportunities. Mastery of digital technology enhances efficiency and competitiveness, and a committed, solid team fosters a positive work environment. Through continuous evaluation and adjustment of strategies, entrepreneurs can ensure the sustainability and growth of their businesses. This article serves as a guide for entrepreneurs to leverage challenges in the digital era as opportunities for innovation and long-term success. 

In building a company, each company will maximise its performance to achieve its goals. Because each company has a goal to obtain profit or profit from the production activities carried out and to increase the value of the company. The purpose of this study was to determine the effect of tax planning, profitability, company size and leverage on firm value. This research was conducted on the Indonesia Stock Exchange (IDX) taking data through the website www.idx.co.id to obtain annual report data that has been published and audited by the company in the 2020-2022 period. While the research time was conducted in 2024, the observation period carried out by researchers was in the order of time from 2020 to 2022. The type of approach in this study is to use a quantitative approach. With this type of research relationship using associative methodology where this method is used to determine the interaction or impact between several variables. The results of this study indicate that tax planning has a significant positive effect on firm value The results of this study indicate that profitability has a significant positive effect on firm value The results of this study indicate that company size has no significant effect on firm value. The results of this study indicate that leverage has a significant positive effect on firm value.

This study presents a systematic literature review (SLR) to explore the role of social networks in entrepreneurship within the context of Banjarmasin. The research investigates how social connections affect business success, focusing on the influence of networking in developing sustainable ventures. By analyzing peer-reviewed articles published over the last decade, the study identifies key themes, including community support, collaboration, network strength, and access to resources, which act as significant drivers for business growth. Both formal and informal networks are found to play essential roles in enhancing entrepreneurial outcomes. The findings suggest that optimizing these social networks is crucial for achieving sustainable business development. This study offers practical insights for entrepreneurs and policymakers, aiming to provide strategies that leverage local social capital for improved business performance in Banjarmasin.

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan growth terhadap kebijakan deviden pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2022. Jumlah sampel yang digunakan dalam penelitian ini adalah 12 perusahaan LQ45 dengan total 84 sampel pengamatan yang diperoleh dengan menggunakan metode purposive sampling.  Data pada penelitian ini diolah dan diuji dengan menggunakan metode analisis regresi berganda. Hasil penelitian ini adalah profitabilitas berpengaruh positf dan signifikan terhadap kebijakan deviden. Leverage berpengaruh positif dan tidak signifikan terhadap kebijakan deviden. Growth berpengaruh negatif dan tidak signifikan terhadap kebijakan deviden This research aims to determine the effect of profitability, leverage and growth on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2022 period. The number of samples used in this research was 12 LQ45 companies with a total of 84 observation samples obtained using the purposive sampling method.  The data in this study were processed using and tested using the multiple regression analysis method. The results of this research are that profitability has a positive and significant effect on dividend policy. Leverage has a positive and insignificant effect on dividend policy. Growth has a negative and insignificant effect on dividend policy

This research aims to analyze the influence of liquidity, ownership structure, leverage, and Return On Assets (ROA) on dividend policy in companies on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Dividend policy is an important decision for a company in determining the allocation of profits that will be distributed to shareholders and those that will be retained for investment purposes. Liquidity reflects a company's ability to meet short-term obligations, while ownership structure highlights the role of shareholders and managers in decision making. Leverage, which indicates the use of debt in financing, and ROA, as an indicator of profitability, are also considered important factors influencing dividend policy. This research differs from previous research with the addition of leverage variables as well as differences in population, sample and research period. It is hoped that the results of this research will provide a more comprehensive understanding of the factors that influence dividend policy and its implications for company value.

The research carried out has the aim of knowing the effect of the variables Leverage, Activity, and Company Size, on Earnings Growth. the sample taken as research material is the Property and Real Estate Sector companies that have entered the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample was selected by considering the use of the purposive sample method. The research conducted utilizes multiple linear regression analysis methods with the Statistical Pakcage for the Social Science (SPSS) Version 25 program. The findings in this research explain that debt equity ratio and company size have no effect on profit growth, while total asset turnover affects profit growth.

The Influence of Independent Commissioners, Liquidity, and Leverage on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. This study aims to find out and provide empirical evidence regarding the Influence of Independent Commissioners, Liquidity, and Leverage on Company Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 period. The number of samples in the study were 21 companies with a total of 63 research data obtained using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of audited annual financial reports for the 2020-2024 period taken from the website www.idx.co.id. The data analysis technique used is descriptive statistics, assumption test, multiple linear regression analysis test and hypothesis testing. Based on the results that have been obtained, it is found that the Independent Commissioner and Liquidity have no effect on Tax Aggressiveness and the Leverage variable has an effect on Tax Aggressiveness.

The purpose of the study is to determine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023. In this study, a purposive sampling method was used, which obtained 45 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that company size has a significant positive effect on tax avoidance, while leverage has a significant negative effect on avoidance, then profitability, liquidity and sales growth has no effect on tax avoidance.

This research was conducted aiming to determinethe effect of liquidity, profitability, activity, leverage and institutional ownership on company value Empirical Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) with a research periode of 2019-2023. The sampling technique in this study used purposive sampling with a sample of 52 companies. The data analysis used in this research is multiple linear regression analysis using a statistical test tool, namely SPSS version 22. Based on the research results, the results indicate that liquidity, profitability, activity, and institutional ownership have a positive significant effect on firm value, while institutional ownership have a negative significant effect on firm value      

This study aims to determine the influence of Capital Intensity, Leverage, Earnings Management and Company Size on Tax Avoidance. The sample selection technique in this study uses purposive sampling and obtained 40 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used in this study is multiple linear regression using SPSS version 26 software. Based on the results of the study, it can be concluded that Capital Intensity has an effect on Tax Avoidance, while Leverage, Earnings Management and Company Size do not have a significant effect on Tax Avoidance.

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and  obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that  Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

This research was conducted aiming to determine the effect of sales growth, company size, profitability, liquidity, and leverage on firm value. This research was conducted at the Properties & Real Estate sector company on the Indonesia Stock Exchange (IDX) with a research period of 2019 - 2023. The sampling technique in this study used purposive sampling with a sample of 51 companies. Based on the research results, it can be concluded that sales growth, company size and liquidity have no effect on company value, then profitability and leverage have a positive effect on company value.

This research is motivated by the drastic decline in stock prices of technology companies in 2022, which reflects heavy financial pressure and deteriorating financial performance until June 2023. This condition raises the potential risk of financial crisis or financial distress. This study aims to examine the effect of cash flow operating, leverage, liquidity, and profitability on financial risk in technology subsector manufacturing companies listed on the IDX during the 2020-2023 period. A quantitative approach with secondary data of company financial reports that have been audited and published by the IDX is used in this study. The purposive sampling technique was applied to select 19 companies as samples from a total of 49 companies. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS software. The results of this study indicate that cash flow operating has no significant effect on financial distress (p> 0.05). In contrast, leverage has a significant positive effect (p < 0.05), while liquidity (current ratio) and profitability (ROA) have a significant negative effect on financial distress (p < 0.05). High leverage increases financial risk, while high liquidity and profitability can reduce the risk of financial distress in technology companies.

The purpose of the research is to find the influence of variables Profitability, Leverage, Liquidity and Institutional Ownership on Corporate Social Responsibility Disclosure. The sample in this study includes 33 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2019-2023. The sampling technique used purposive sampling method and obtained 165 sample data from 33 companies. The analytical tool used is multiple linear regression analysis using the Statistical Prosuct and Service Solution (SPSS) Version 22 program. The result of this study indicate that Profitability has a significant possitive effect on Corporate Social Responsibility Disclosure, Leverage have no significant effect on Corporate Social Responsibility Disclosure, Liquidity have no significant effect on Corporate Social Responsibility Disclosure and Institutional Ownership has a significant possitive effect on Corporate Social Responsibility Disclosure.

This research aims to determine the influence of Leverage, Liquidity, Activity and Company Size on Profitability in health service provider companies listed on the IDX for the 2019 - 2023 period. This research was conducted using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 14 companies, only 10 companies consistently publish financial reports every year. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) version 26. The research results show that partial leverage has a negative and insignificant effect on profitability. Activity has a positive and significant effect on profitability. Liquidity and Company Size have no effect on Profitability. Meanwhile, simultaneously, Leverage, Liquidity, Activity and Company Size influence Profitability.      

This research aims to determine the effect of Profitability, Managerial Ownership, Company Size and Leverage on Company Value in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019–2023 period. The sample for this research is 24 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. This research was carried out using the multiple linear regression method assisted by the SPSS version 22.0 program and Microsoft Excel 2010. The results of the research show that Profitability has an effect on Company Value, Managerial Ownership has no effect on Company Value, Company Size has a negative effect on Company Value, Leverage has an effect on Company Value.