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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.

Industri sub sektor otomotif saat awal pandemi covid-19 pada tahun 2020 mengalami penurunan penjualan kurang lebih sebesar 50%. Namun, perlahan berhasil bangkit kembali. Berdasarkan data kinerja ekspor sepanjang Januari-November 2021 dari Gabungan Industri Kendaraan Bermotor Indonesia (Gaikindo). Hal ini terlihat pada penjualan mobil nasional yang mencapai 790.524 unit. Penelitian ini bertujuan untuk mengetahui pengaruh struktur finansial dan net working capital terhadap profitabilitas. Sampel dalam penelitian ini adalah 12 perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan tahunan secara konsisten dari tahun 2019-2021. Metode pengambilan sampel menggunakan metode sampling jenuh. Sumber data penelitian ini merupakan data sekunder yang diperoleh dari laporan tahunan periode 2019-2021 di Bursa Efek Indonesia. Pengumpulan data yang di gunakan adalah teknik dokumentasi, data yang dikumpulkan dianalisis dengan rumus dari masing-masing rasio keuangan kemudian diolah dengan metode analisis uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukan bahwa : 1) struktur finansial tidak berpengaruh terhadap profitabilitas, 2) net working capital berpengaruh terhadap profitabilitas, 3) struktur finnasial dan net working capital secara simultan berpengaruh terhadap profitabilitas.

Capital is a very important component in the development of MSMEs. In Cupak village itself, capital mapping is still underdeveloped, the problems faced by MSMEs in Cupak village are very many, especially marketing problems, lack of business capital, and locations that are far from the outreach of other communities. this research usesquantitative method with linear regression analysis because this method consists of one variable. With calculations using SPSS as a tool to calculate the data that has been obtained. With this research it is hoped that it will be useful for MSMEs in Cupak village and can be used as reference material for MSMEs to analyze, implement marketing activities in their businesses, as data assistance for the development of MSMEs and as an evaluation of MSMEs

Law is a tool for regulating people's lives with a coercive nature and requires people to follow existing rules. The law is made for the benefit of the people and contains the norms of life as a guide in society. Death penalty is a punishment with the most severe sanction scale for perpetrators of extraordinary crimes such as narcotics, premeditated murder, terrorism, and crimes against state security. However, the application of death penalty in Indonesia is controversial because it violates Human Rights (HAM) and the right to life guaranteed by the 1945 Constitution Article 28A paragraph (1). Even though there is an update in the latest Criminal Code (KUHP) which regulates probation for 10 years, pros and cons still occur in the application of death penalty. Various views on capital punishment exist, in which some consider human rights and the principles of justice. However, the death penalty must be applied carefully and pay attention to human rights.

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

The study aimed to analyze the concept of a Limited Liability Company after the enactment of Law Number 11 of 2020 concerning Job Creation, especially concerning the concept of capital association paradigm. This normative legal research uses a statutory, conceptual and comparative approach. The results shows that after the enactment of the Job Creation Law, there is a new form of legal entity, namely an Private Company which is specifically for MSE actors with the aim of facilitating business development for MSE actors by being able to form a legal entity with only one person as the founder/shareholder. This has indicated a change in the paradigm of Limited Liability Companies as a capital association. It is in the form of expansion of the concept of a Limited Liability Company where the establishment of a Private Company for MSEs was founded by 1 (one) person. This is nothing new considering Article 7 paragraph 5 and paragraph (7) of the Company Law that a company can be established only by one shareholder as in the establishment of BUMN and BUMD which is also regulated in the BUMN Law and PP. 45 of 2005 which allows the shares of Persero to be wholly owned by the state.

MSMEs (Micro, Small, and Medium Enterprises) are the most important contributors to the national economy. However, in practice, many MSMEs need to optimize their capabilities because they need further information on implementing accounting in their companies. Therefore, this article aims to study the extent to which Micro, Small, and Medium Enterprises (MSMEs) apply reporting and accounting reporting as a tool for analyzing business performance. The implementation method uses the FGD (Focus Group Discussion) method with MSME actors Wong Djamoe. The results of this study indicate that the obstacle in MSMEs Wong Djamoe is the difficulty distinguishing between own capital and venture capital.

The development of the era of economic and financial digitalization is developing so rapidly, that the purpose of this writing is to find out how the relationship between the time value of the rupiah influences over time. In addition, of course, the development of the era of economic and financial digitalization has had an impact on Indonesia's progress. Often companies have confusion in investing in securities, in this article the author wants to further discuss the role of the money supply and the time value of money in investing in securities. Of course, in making an investment decision, a company must carry out financial analysis related to stocks, bonds and capital markets. The method used is qualitative by collecting, analyzing and processing data from accurate and reliable sources such as books, journals and government websites. The results of this study indicate that by analyzing the money supply and the time value of money, it will influence companies in making investment decisions on securities using fundamental analysis.

Business is a works that generates certain profits that are run with the capital used to make the business. In a business there are several important factors, one of which is the potential and business opportunities. In starting or running a business, it is not far from the thing called competition. What is meant by competition, in this topic is business competition, is the efforts of two parties/more companies, each of which is active in obtaining orders by offering the most favorable prices/conditions. One form of business competition is cartel practice. Based on the Law of the Republic of Indonesia Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition, it is stated that the Business Competition Supervisory Commission is a commission established to supervise business actors in carrying out their business activities so that they do not engage in monopolies and or unfair business competition. In this study, the authors analyze the workings and roles of the KPPU in dealing with cartel practices.

this study aims to determine and analyze the effect of capital structure, company growth and dividend policy on firm value in manufacturing sector companies listed on the indonesia stock exchange. The population in this study are all manufacturing sector companies listed on the indonesia stock exchange during the 2017-2021 observation period is 80 companies. The number of samples in this study were 16 companies with a total of 80 observations. Sampling in this study using purposive sampling technique. This study uses secondary data obtained from the indonesian stock exchange website. Methods of data analysis using multiple linear regression and statistical t-test. The results of the study show that, capital structure has a positive and insignificant effect on company value. Company growth has a negative and insignificant effect on company value. Dividend policy has a significant positive effect on company.

Society always experiences critical periods in social life. This critical situations raises people’s trust in everything that is metaphysical as an alternative to solving problems in their social life. Rural communities, especially the people of Banyuwangi, are very thick with cultural values and spritual beliefs that are influenced by osing customs as a history of Blambangan. This study aims to analyze the habitus, capital realm, and social practices of the Kemiren Village community related to culture. This study uses a qualitative method with an ethnographic approch to understand the social setting of Kemiren village. The theory used in this study is sosial practice theory from Pierre Bordieu. The locatin of this research was conducted in the Kemiren Traditional Tourism Village, Banyuwangi regency. The subjects of this research are the community and customary stakeholders who act as cultural agents in customary and cultural social practices. The results of this study indicate that the habitus of the Kemiren village community in carrying out varios traditional rituals. The habitus of community rituals is influenced by internalization and socila structure in the meaning of cultural values carried out by the Kemiren village community. The dominant village community capital and cultural agent is social capital. Cultural agents and the village community have good realtions that are able to create economic benefits and recognition from the Tourism Office and Banyuwangi Goverment.

The development of international business activities coincides with the widespread phenomenon of market globalization (Cavusgil, Knight, & Riesenberger, 2008). Market globalization refers to the growing economic integration and growing interdependence of countries around the world. The purpose of writing this article is to analyze the implications of globalization for international business. The study population consists of four empirical cases: strategies of ICT producers to cope with globalization, strategies used by Brazilian companies to survive China's challenges due to globalization, strategies for globalization and corporate real estate. This method allows researchers to select cases that have the desired information or required characteristics that are useful in achieving research objectives. The internationalization of companies refers to the tendency of companies to systematically increase the international scope of their business activities, whereas globalization refers to the macrotrend-intensive economic relations between the countries of the world. Globalization is driving companies to internationalize and substantially increase the volume and type of cross-border transactions in goods, services, and capital. Also, globalization leads to the rapid spread and diffusion of products, technology and knowledge in the world. The process of globalization is a natural process which is the result of the growth and acceleration of the process of character generalization and production processes.  

Indonesia, with its long-term economic development plan spanning 20 years, divided into five-year medium-term plans, recognizes the importance of both foreign and domestic investments in driving its economic growth. The country presents opportunities across various sectors, as the increasing income levels can influence Indonesian consumers' interest in imported products and services. However, investing in Indonesia comes with unique risks and challenges, considering the country's dynamic context. To ensure successful investments, it is crucial for investors to understand Indonesian culture and the preferences of local consumers. This understanding can help tailor products and services to suit the local market, thus enhancing the chances of success. Additionally, the Indonesian government has implemented strategies to diversify the economy, focusing on priority sectors that can further stimulate economic growth. Foreign and domestic investments play a vital role in contributing to Indonesia's economic growth. These investments not only infuse capital into the country but also bring in technological advancements, job opportunities, and knowledge transfer. To attract investments, the Indonesian government has been implementing policies to improve the ease of doing business and create a favorable investment climate.

Overconfidence and Investment Decision are very important instruments for individuals, especially investors in the capital market. Overconfidence is the first step if an individual wants to invest, because every investment instrument carries risks. If they have a confident attitude, they will dare to take risks. Investment decisions are very important in investment instruments. Individuals must be able to analyze portfolios by properly weighing risk and return. Overtrust and investment decisions must be determined by financial literacy, because if financial literacy is low, investors can become entangled in illegal investments. The purpose of this study is to empirically prove the effect of financial literacy on overconfidence and investment decisions. The sampling technique in this study used purposive sampling. Test the quality of the data used, namely test the validity and reliability test, test the model and test the hypothesis using multiple linear regression analysis. The results showed that the financial literacy variable had a positive and significant effect on overconfidence and investment decisions