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The paragraph discusses consumptive behavior, defined as the tendency to exceed basic needs and financial capabilities in consuming goods and services. Many undisciplined students face challenges in managing their finances due to this behavior. The research aims to examine the influence of Financial Literacy, Financial Behavior, and Financial Attitude on Consumptive Behavior, with Financial Discipline as a moderating variable. The study involves 200 respondents, including international students from various universities. Results reveal that financial literacy and financial behavior significantly impact consumer behavior, while financial attitudes do not. Additionally, the moderating role of financial discipline does not affect the relationship between these factors and consumer behavior.

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

This research aims to analyze the calculation of PPh Article 21 on bonuses in determining the PPh payable to employees. In determining bonuses, this often causes dissatisfaction among employees because the bonus amounts are unequal. So a method is needed to determine the bonus, the SAW method is the approach used because this approach ranks employees based on their assessment and weighting of criteria with the results in the form of a ranking. The results of this ranking will later determine the employee's bonus. The sampling technique used purposive sampling, and research data was collected through documentation and interviews. The results show that the use of the SAW method provides employee assessments for calculating bonuses in accordance with existing assessments and criteria, and the results are different from before. so that the tax income owed by employees will depend on the amount of bonus received by each employee after using the SAW method and the applicable PPh Article 21 rates.

A wedding is a very important moment for everyone and requires meticulous preparation, sometimes taking months to years, but the lack of time and support from friends and family is often not enough to fulfill all the needs for planning a wedding. In this case, wedding organizers (WOs) are here to solve this problem. This study aims to examine the development of a growing wedding designing business in Tanjungwangi Village, Pacet, Bandung Regency, especially Friskia Ala Ala Wedding Organizer. This research provides an in-depth description of client experiences, processes, and variables that contribute to the services they offer. The method used in this research is, descriptive qualitative method with the technique of collecting data through direct observation and interviews. Friskia Ala Ala Wedding Organizer offers various services, such as make-up artist (MUA), prewedding, decoration, location, catering, photography, film, and entertainment. Friskia Ala Ala Wedding Organizer conducted a SWOT analysis which showed that there are strengths to attract customers and low prices. Friskia Ala Ala Wedding Organizer managed to record a good profit from the sale of its wedding packages. In addition, the net profit generated shows good financial management.  The conclusion of this study highlights the development of business feasibility, marketing strategy, service production process, as well as management

This study aims to develop an application-based accounting information system applied to developers in Jambi City, the phenomenon that occurs now is recording financial statements still using manual methods or even using a simple application, namely Microsoft Excel only. In the era of technology that has been very rapidly developed and has not been utilized in its application. Types of qualitative research. This research uses qualitative research design with a case study approach. The qualitative approach was chosen because it allows researchers to gain a deep understanding of the development of accounting information systems at PT Putra Bungsu Irdani Jambi.

Fraud refers to deception committed by individuals or groups to gain undue advantage. Fraud can occur in various fields, including business, government, and even society. Fraud can cause huge losses to the business world, government, and society. One of the efforts to prevent and detect fraud is to conduct an investigative audit. An investigative audit is the process of collecting and analyzing evidence to determine whether fraud has occurred. Investigative audits can be conducted by internal auditors, external auditors, or law enforcement agencies. This study aims to analyze the impact of investigative audits on fraud disclosure in Indonesia. This study uses secondary data obtained from various sources including research reports, journal articles and news. The findings show that investigative audits play an important role in uncovering fraud in Indonesia. Investigative audits can provide strong evidence to support findings of fraud. This evidence can be used to take legal action against the fraudster. Here are some factors that influence the effectiveness of investigative audits in uncovering fraud: Investigate auditor skills and experience Availability of resources Related Party Cooperation Therefore, it is necessary to improve the quality of investigative audits so that fraud can be prevented and detected more effectively. This can be achieved by improving the skills and experience of investigative auditors, providing adequate resources and establishing good cooperation with interested parties. The following are some recommendations to improve the effectiveness of investigative audits in Indonesia in uncovering fraud: Improve education and training standards for investigative auditors Provide adequate resources for investigative audits Establish good cooperation between investigative auditors, company management, employees and regulatory authorities.

This research was conducted with the aim of knowing the differences between PSAK 22 and IFRS 3 regarding business combinations in the preparation of consolidated financial statements in companies in Indonesia. The type of method used is a qualitative method using a literature study approach because this approach provides an overview for researchers about the development of the topic of discussion. The data source used is secondary data that has been analyzed so that it can be developed to describe the research topic. Based on the results of the research analysis, there are several differences in PSAK 22 and IFRS 3, including the components of financial statements, disclosures in the statement of financial position, the term minority rights, extraordinary items, and in the presentation of long-term liabilities to be refinanced.

This study aims to examine the practice of financial statement manipulation that occurred at PT Wanaartha Life in 2023. This case emphasizes the importance of transparency and integrity in corporate financial reporting. The practice of manipulating financial statements is considered unethical and often occurs due to various motivations, including pressure to achieve financial targets and maintain the company's reputation. Violations of the professional code of ethics can have a negative impact on society, because members of the profession who do not comply with established rules and values can result in a loss of trust and respect for the profession. The research method used in this research is a literature study, where this research produces descriptive data findings, in the form of words based on the results of observations. The results showed that the company's financial statements lacked integrity and transparency in financial reporting.

This study investigates the post-merger implementation at PT Indosat Ooredoo Hutchison, following the business combination agreement between PT Indosat Tbk and PT Hutchison Tri Indonesia. The merger implementation has substantial implications for both entities. The research employs a literature review methodology, conducting a descriptive analysis of preceding journals. Findings indicate a mixture of positive and negative effects resulting from the merger at PT Indosat Ooredoo Hutchison. Furthermore, the companies encounter various challenges in executing the merger. Limitations in this study include constraints related to available literature and the sample size, underscoring the necessity for refinements in subsequent research endeavors to yield comprehensive conclusions. 

The activity aimed to improve Penjasorkes teacher ability in programming sport training. Participants of this program were sport teachers in Elementary Schools,  Junior High Schools, Senior High School, and Vocational High Schools in Majenang  District who were in a total of 30 people. This workshop was held in two steps, the first step was a conference about the training periodization concept and its supporting theories,  and the second step was programming sports training for athletes at the student level. This workshop showed that generally this activity was held in accordance to the planning.  All teachers understood the periodization concept and were able to program the training.  Therefore, this activity positively contributed to the sports teacher as one of the potentials to develop sports activity in Majenang District.

Thematic Real Work Lectures (KKN) are KKN whose activity programs focus on certain areas according to social problems and the direction of development policies implemented by certain regional governments. STKIP Darussalam Cilacap organizes a Real Work Lecture program using the thematic method. KKN-T is intended to develop a spirit of empathy and concern for problems that occur in society. KKN-T was implemented in several villages, one of which was Rawaapu Village, Patimuan District, Cilacap Regency. The work program implemented is a group exercise and hand washing work program. The target is elementary school/equivalent children throughout Rawaapu.   Keywords: , stkipdarussalamcilacap

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.

Computer networks have become an important need for a company. At the moment. Because the wifi network contains the internet which plays a role in data transfer and communication to support the operations of the PT company. Muaratoyu Subur Lestari (PT.MSL) as a company operating in the palm oil sector relies heavily on the internet to increase company productivity. Every day, employees always report data to the head office. In uncovering the problem, researchers built a network using Cambium Access Points to improve connectivity and internet access in an area. Cambium Networks, as a leading network solutions provider, offers advanced technology to build reliable and efficient networks. This research focuses on implementing Cambium Access Points in a local network environment, with the aim of increasing internet access coverage and speed. Research methods include field surveys, analysis of user needs, and selection of devices that suit environmental characteristics. Implementation steps include configuring the Access Point, determining the location of the equipment installation strategy, and setting network parameters. Regular performance monitoring also ensures network stability and permissions. The research results show a significant increase in area coverage and signal quality, as well as an increase in internet access speed. Additionally, Cambium's Access Point solution proved reliable and easy to manage, making a positive contribution to employees in the mess through better access to information and online resources. This research provides an in-depth look at the potential of Cambium Access Point technology in supporting the development of reliable and efficient networks

The SMEs sector has an important role in supporting economic development in Indonesia. One of the sub-districts in Gresik, namely Sidayu, has many SMEs that are members of an association called ASUMSI. Almost all SMEs in these locations have not carried out a structured production planning. Production planning plays a vital role in a product-producing industry, including SMEs. Production planning can be started by forecasting demand. The results of this demand forecasting become the basis for production planning. This community service takes the theme of introducing the concept of demand forecasting which is expected to improve the production planning process for SMEs. This community service is carried out through counseling regarding the basic concept of demand forecasting for SMEs actors who are incorporated in ASUMSI. This community service is a form of academic participation in increasing the capacity of local resources, namely SMEs

The advancement of information technology has transformed consumer behavior, particularly in making online purchasing decisions. YouTube, as one of the leading social media platforms, plays a crucial role in delivering product review content. This study aims to determine the influence of YouTube review content from the GadgetIn channel on online purchasing decisions of the TECNO CAMON 40 Pro 5G smartphone. The research employs a quantitative method with an explanatory survey approach involving 100 respondents who viewed the video titled “HP 3 jutaan bisa segila ini...”. The data analysis technique used is simple linear regression analysis using SPSS. The analysis results indicate a significant influence of GadgetIn's review content on purchasing decisions, with an R² value of 0.568 (56.8%), while the remaining 43.2% is influenced by other factors outside this study. The trust dimension (mean 4.115) was the most dominant factor, while the post-purchase behavior dimension (mean 4.11) was the most affected. Thus, it can be concluded that GadgetIn's review content has a positive and significant impact on consumer purchasing decisions.

The Geothermal Power Plant (PLTP) project in Batukuwung Village, Padarincang District, Serang Regency, has raised concerns among the community about the threat of environmental damage and the disruption of the sustainability of local agricultural systems. During this time, the community relies on traditional agriculture that is closely tied to local social, cultural and ecological values. This research aims to assess the social and ecological impacts of the PLTP project on the lives of village communities. The method used is a descriptive qualitative approach with a case study, through purposive sampling techniques for in-depth interviews with affected residents, as well as online media analysis. The results show that the presence of the project has created ecological and social vulnerabilities, especially disruptions to water and land access, and narrowed the space for community participation in decision-making. The findings show that the clean energy narrative is not always in line with the reality on the ground. This research emphasizes the importance of the principles of ecological justice and local community sovereignty in energy development policies, especially in areas that depend on natural sustainability.  

Structural poverty is a complex phenomenon that occurs due to systemic inequality in economic, social and political structures, which traps marginalized groups in a cycle of poverty that is difficult to break. This research aims to analyze the impact of structural poverty on waste pickers in the Bintara Jaya slum, West Bekasi, focusing on internal and external factors that reinforce the cycle of poverty. The research method uses a descriptive qualitative approach through in-depth interviews with five waste picker informants. The results show that structural poverty in the waste picker community is influenced by limited access to education, informal work with unstable income, inadequate living conditions, and the lack of government policy intervention. Internal factors such as low levels of education and skills, as well as external factors such as social stigma and non-inclusive policies, exacerbate the condition. Despite facing severe challenges, the waste picker community still has hope to escape poverty, especially through their children's education. This research recommends the need for more holistic and inclusive policies to break the cycle of structural poverty, including improved access to education, skills training, and social protection for marginalized communities.

This study analyzes the perceptions of ninth-grade students at SMP Negeri 236 Jakarta regarding the use of smartphones as a learning medium in the 21st-century era, where digital technology advancements have transformed the educational landscape and made smartphones a relevant tool for learning. The research aims to identify student perceptions and the obstacles they face. Employing a quantitative descriptive method with questionnaires and interviews involving 139 respondents, findings reveal positive perceptions across cognitive (especially creativity), affective (comfort), and conative (active engagement) aspects. However, challenges such as rapid battery drain, internet data consumption, notification distractions, and misunderstandings with teachers persist. The implications of this research emphasize the need for regulations, guidance, and solutions to support responsible and effective smartphone use in learning.

The Role of Teachers in Improving Students' Literacy Skills in MIS Model Panyabungan''. This study aims to answer the focus of the research on: 1) how teachers improve students' literacy skills in MIS Model Panyabungan. 2) the role of teachers as educators in MIS Model Panyabungan. 3) Students' literacy skills in MIS Model Panyabungan. This study uses qualitative research. The research procedure used produces data in the form of written words, oral expressions from sources. Informants in this study involved the principal, head of the library, and teachers. Secondary data, obtained through literature studies, references, and documentation obtained from the results of the study. The results of the study showed that reading 15 minutes before starting learning for students, providing a reading corner, providing a library and adequate facilities and infrastructure for students, Teachers are also professional educators whose main task is to educate, teach and guide or evaluate students, teachers also have an important role in carrying out their duties here teachers become examples for students so that students want to exemplify how teachers behave so that good things emerge that students want to achieve. 

The phenomenon of catcalling is a form of verbal sexual harassment that is often trivialized by society, even though this practice reflects the existence of symbolic power that places women in a subordinate position in public spaces. Catcalling demonstrates the enduring dominance of patriarchal culture, which is embedded through language and actions that appear ordinary yet subtly demean women's dignity. This study aims to describe the forms and characteristics of catcalling, examine catcalling as a manifestation of symbolic violence, and identify the social and psychological impacts experienced by victims. This study uses a descriptive qualitative approach with data collection techniques through direct observation and in-depth interviews with young women at Taman Literasi Blok M. Based on Pierre Bourdieu's theory of symbolic violence, this study concludes that catcalling not only has an emotional impact but also reinforces gender inequality that is internalized in social norms. This practice occurs through a symbolic process that is inherited and normalized in everyday interactions.