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The aim of this research is to assess the impact of capital, working hours, business location, and technology on the income of traders in Pasar Sindu, Sanur Village. The research employed stratified random sampling, involving a sample of 142 traders. The data analysis technique used was multiple linear regression. The results of the data processing indicate that collectively, capital, working hours, business location, and technology have a significant influence on the income of traders in Pasar Sindu. Individually, the variables of capital, working hours, business location, and technology also have a positive and significant impact on the income of traders in Pasar Sindu, Sanur Village. This research contributes theoretically to the field of microeconomics, particularly in the theory of supply and the theory of production factors. Practically, the findings of this research have implications for traders to utilize capital, working hours, business location, and technology to enhance their income. Furthermore, the government can utilize the results of this research as a basis for formulating policies that support the increase in traders' income. The government can also provide socialization to traders regarding the latest technological developments that can assist them in their businesses.

Agriculture is an activity of managing biological natural resources with the help of technology, capital, labor and management to produce agricultural commodities which include food crops, horticulture, plantations and or livestock in an agro-ecosystem. Most of the Indonesian people's livelihoods are as farmers, so the agricultural sector is very important to develop in this country. Poktan Beno Raharjo in Glonggong Village, Madiun Regency has a problem, namely the absence of an information system that is useful for managing agricultural production data, managing farmer data, managing village granary data, recording planting of food crops and horticultural crops, managing subsidized fertilizer assistance. The mobile-based Poktan information system was created using the dart programming language with the flutter framework using the waterfall method and testing using the black box testing method.

This research was about the partnership program of CSR conducted by the state owned entreprise through the economic empowerment of SMEs with the provision of capital to improve the revenue to create prosperity. This study was aimed to analyze the implementation of CSR partnership program. This study used the qualitative approach with documentation type and the documentation technique. The data analysis was done through data collection, data reduction, data display and conclusion. The results of this study stated that the implementation of the partnership program of CSR had a legal basis in the implementation and conducted through partnerships based on some business patterns. The CSR partnership program had the allocations funds from SOEs net income, deposits, administrative services/revenue share/margin, interest on deposits, etc. While recommendation that this research is that The Ministry of SOEs should make the procedures for implementing the partnership program that contains stages in providing funds for potential partnership established partners, implementing organizations and evaluation activities

This research was conducted with the aim of evaluating the influence of capital, labor, and training on the production value of the ready-made garment industry in Kota Denpasar, as well as the influence of capital, labor, training, and production value on the industry's income. The research sample consisted of 88 units of ready-made garment industry businesses in Kota Denpasar, and path analysis was used as the analytical method. The results of the analysis indicated that capital, labor, and training have a positive impact on the production value of the ready-made garment industry in Kota Denpasar. Additionally, capital, labor, training, and production value also have a positive influence on the industry's income. Another interesting finding is that the production value acts as a mediator between capital, labor, and training and the income of the ready-made garment industry in Kota Denpasar.

The number of business units and the number of MSME workers in the trade sector in Badung Regency during the 2019-2021 period has increased, but their contribution has fluctuated and tends to decrease. The decline in the contribution of MSMEs in the trade sector in Badung Regency indicates a decrease in the income of MSME entrepreneurs in the trade sector in Badung Regency. The purpose of this study was to determine the effect of capital, length of business, and working hours simultaneously and partially on the income of MSMEs in the trade sector in Badung Regency. The number of samples taken was 122 business units, using a simple random sampling technique. The analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of capital, length of business, and working hours simultaneously have a significant effect on the income of MSMEs in the trade sector in Badung Regency. The variables of capital, length of business, and working hours partially have a positive and significant effect on the income of MSMEs in the trade sector in Badung Regency. Theoretically the results of this study can support the Cobb-Douglas theory, and practically for entrepreneurs can be a source of information and considerations in maximizing their business income, and for other parties can be a source of reference in the future.

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..  

The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized

This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)

Islam has a concept of a universal, integral, and comprehensive way of life. This concept governs all aspects of human life, from the simple to the complex, including social, economic, political, educational, artistic, and cultural aspects. This research discusses the contribution of Islamic economics to national economic development, particularly in Indonesia, the largest Muslim-majority country in Asia. Islamic economics aims to create social justice, equitable income distribution, and economic sustainability within the context of Islam.The thoughts of Zainal Abidin Ahmad, a Muslim thinker from Indonesia, on Islamic economics, are explained in this research. Zainal Abidin Ahmad presents his views on Islamic economics as a distinct perspective from the popular capitalism and socialism of his time. Despite his comprehensive and profound thinking, Zainal Abidin Ahmad's ideas have received less attention from intellectuals, economists, and scholars. This article emphasizes the importance of studying and developing the thoughts of Zainal Abidin Ahmad in the current era. In this research, the researcher highlights the importance of studying and developing the ideas of Zainal Abidin Ahmad and previous Islamic economists relevant to the present era, particularly in the context of Islamic economics in the Society 5.0 era. Through in-depth research and study of these ideas, understanding will be enhanced, and relevant concepts of Islamic economics will be developed to address the challenges of the time.

The primary objective of this study is to determine the performance of spending expenditure in the budget realization report at the Department of Culture and Tourism in North Toraja Regency. The method that used in this case study is Quantitative Descriptive Analysis. The data entry used in this thesis have multiple category which are Expenditure Variance Analysis Techniques, Expenditure Compatibility Analysis, Expenditure Growth Analysis and Efficiency Analysis. The outcome of this study prove that the expenditure performance in the budget realization report for the North Toraja Regency Culture and Tourism Industries which is from 2019-2021 can be seen from the expenditure variance with an average of 17.27%. According to the research of expenditure, the spending growth has an increase by 29.56% for the year 2020, meanwhile for the year 2021 the growth has an increase of 0.76%. Based on the analysis of compatibility, the spending ratio of operating expenditure it is categorized as suitable because it has an average of 72.18%. On the other hand, the capital expenditure ratio it is categorized quite relevant because it has an average of 46.48%. Thus, the analysis of expenditure efficiency it is categorized as the most satisfactory because it has an average effectiveness level which from year 2019 till 2021 reaching 84.44%.

This study aims to determine the effect of technology acceptance on the interests of the millennial generation to invest in the capital market. The adoption of the TAM model was used in this study, with a quantitative descriptive method approach, data collection using a questionnaire with a sample of 135 people based on calculations with the Slovin formula. Data were analyzed using smart partial least square. The results of this study provide answers to the proposed hypothesis in which the variable perceived ease of use, perceived usefulness, perceived enjoyment have a positive and significant effect on the variable of behavioral intention to use, then the variable perceived enjoyment and behavioral intention to use also have a positive and significant effect on variables actual to use, but there is one variable that does not significantly influence the effect of the variable perceived usefulness on the variable actual to use. This research clarifies how the role of technology applied in online stock trading can influence the behavior of the interests of investors in the Indonesian capital market, especially among millennials. This research is expected to be useful for the development of science and for the development of capital markets with a clearer understanding of how the TAM model influences the behavior of millennial generation interests to become investors in the capital market.

Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return On Investment is good, the average ROI level is 31%, due to the relatively high profit on asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to generate optimal net profit, the average during the study period was 42%.

This study aims to examine the effect of profitability, capital structure, and firm size on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The method of determining the sample used is purposive sampling. By using several predetermined criteria, this study used 29 food and beverage sub-sector manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results in this study indicate that: 1) profitability has a positive effect on firm value, 2) capital structure has no effect on firm value, 3) firm size has no effect on firm value.

This study aims to determine and analyze the effect of profitability, liquidity, and capital structure on financial distress. This study uses a sampling technique that is purposive sampling. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The analytical method used is SPSS. The results of this study prove that profitability has a negative and significant effect on financial distress, liquidity has a negative and significant effect on financial distress, but capital structure has no effect on financial distress

This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different

This research is a qualitative descriptive study with data collection using documentation techniques and the data used is in the form of Realization Reports of the Regional Revenue and Expenditure Budget of the North Kalimantan Provincial Government. Furthermore, this data is analyzed using financial ratios, namely the growth ratio and compatibility ratio. The results of the study show that there has been an increase in regional spending by the North Kalimantan Provincial Government and the calculation of the compatibility ratio shows that the Regional Government of North Kalimantan Province for the 2020 and 2021 Fiscal Years in allocating their funds for activities prioritizes operational spending, namely 72.19% and 80.35% the comparison is much greater with capital expenditure which is only 27.80% and 19.06%.

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.    

Micro, Small and Medium Enterprises (MSME) have a strategic role in improving the national economy. South Tangerang City is one of the cities in Indonesia which has a fairly large number of MSME. However, MSME in Tangerang Selatan City also experience various difficulties in business such as difficulties in capital, obtaining raw materials, marketing products, and other operational matters. Optimizing franchise partnerships is a solution that can be done. Franchise Partnership Business is a special right owned by an individual or business entity to a business system with business characteristics in the context of marketing goods or services that have been proven successful and can be utilized by other parties based on a Franchise Agreement. The method used is descriptive qualitative which is useful for describing phenomena that occur in the field by collecting data from various sources, such as books, journals and other related documents. Based on the data obtained, the number of MSME in Tangerang Selatan City is very large. Therefore, with the existence of a franchise business partnership system, the development of MSME in Tangerang Selatan can be far more developed and can also improve the local economy.

This study aims to examine the relationship between entrepreneurial characteristics, venture capital, and accounting information systems with the success of micro, small and medium enterprises (MSMEs) in Bandar Setia Village, Percut Sei Tuan District, Deli Serdang Regency. Quantitative methodology was used to validate this research. The sample size for this study was 42 SMEs from Bandar Setia Village, Percut Sei Tuan District, and Deli Serdang Regency. Questionnaires with Likert scale questions were used for this study. Multiple linear regression and the coefficient of determination are used in SPSS 24 to test the hypothesis after the questionnaire is distributed and verified for validity, reliability, and the classical assumptions of normality, multicollinearity, and heteroscedasticity. According to the results of this study, the entrepreneurial mindset can increase the efficiency of small and medium enterprises. shows how having an entrepreneurial bent can help small and medium-sized businesses succeed. Accounting information systems have an effect on the performance of SMEs, as evidenced by research findings, indicating that adopting such systems can enhance organizational success. Data studies reveal that when a company's capital decreases, it has a negative impact on the company's success. 

Analysis of Financial Statements Based on the Common Size Method at PT. Indonesian Food Center, Tbk. This study aims to determine and analyze the composition of assets, debts and capital based on the general size of the financial statements of PT. Sentra Food Indonesia, Tbk in 2018-2020. This type of research is descriptive quantitative research. The data collection procedure used in this study is through documentation in the form of financial reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of the study show that in terms of the common size from the balance sheet, PT Sentra Food Indonesia, Tbk. who allocated funds for assets in 2018-2019 mostly from their own capital thereby revealing a stronger financial condition of the company, while in 2019-2020 most of the funds for assets came from debt. Common size in terms of profit and loss statement, PT Sentra Food Indonesia, Tbk. In 2018-2019 there was an increase in net profit so that it can be seen that the company managed to increase sales better, while in 2019-2020 net profit decreased due to decreased sales.