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This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

Crowdfunding has emerged as an innovative method to support small business expansion, providing an alternative for entrepreneurs to access financial resources. This study aims to evaluate the impact of community participation in resource mobilization through crowdfunding. By analyzing data from various successful crowdfunding campaigns, the study identified the factors that influence the success of fundraising and how community engagement contributes to those outcomes. The findings show that community participation not only increases project trust and credibility, but also creates important emotional and social support for entrepreneurs. In addition, crowdfunding serves as an educational platform that increases public awareness of social and economic issues. This research provides insights for entrepreneurs and policymakers on the importance of community involvement in crowdfunding strategies, as well as broader implications for economic development. Through the evaluation of the impact of community participation, this study highlights the potential of crowdfunding as an effective tool for resource mobilization in the context of small businesses.

The industry in Indonesia has experienced significant development both online and offline, including the fashion industry, which has also undergone rapid growth. This development inevitably alters consumer behavior toward products in the market. One consumer behavior that requires attention is impulse buying, which refers to unplanned purchases. Impulse buying occurs due to emotional factors, which are also influenced by the store atmosphere, prompting spontaneous purchases. This study aims to examine and analyze the role of positive emotion in mediating the relationship between store atmosphere and impulse buying. The research was conducted among customers of the Uniqlo store at Bali Galeria Mall, with a sample size of 160 respondents selected through purposive sampling. Data collection was carried out using questionnaires. The analytical techniques employed include the Classical Assumption Test, Path Analysis, Sobel Test, and Variance Accounted For (VAF) Test. The analysis results indicate that: Store atmosphere has a positive and significant effect on impulse buying, Store atmosphere has a positive and significant effect on positive emotion, Positive emotion has a positive and significant effect on impulse buying, Positive emotion mediates the effect of store atmosphere on impulse buying. The theoretical implications of this study support previous research findings from the perspective of Consumer Behavior Theory. The practical implications provide guidelines for managers and staff at the Uniqlo store at Bali Galeria Mall to enhance customer impulse buying by leveraging store atmosphere and positive emotion.

This study explores the role of industrial organization and market structure behavior in enhancing industrial performance in Indonesia. The objective of this research is to understand how organizational strategies and market structures influence industrial behavior and performance within the context of Indonesian industries. The method applied in this study is qualitative analysis, examining case studies from several industries in Indonesia, as well as analyzing organizational structures, competitive strategies, and external factors affecting industrial performance. The findings indicate that market structure and organizational behavior play a significant role in determining the competitiveness and efficiency of industries. The implications of this research are crucial for policymakers, industry leaders, and researchers to develop strategies that promote industrial growth, sustainability, and improved economic performance.

According to the term, waqf is the holding of assets whose benefits are taken without being destroyed immediately for permissible use and is intended to obtain the blessing of Allah SWT. This study aims to analyze the management of waqf at the Indonesian Waqf Tabung institution in the waqf fund model and the programs implemented with benefits to various fields. This research uses qualitative research methods. The data used consists of primary data and secondary data obtained through observation and pre-existing literature or research. The research results show that the waqf management at Tabung Waqf Indonesia is in accordance with Islamic law, can run programs well and is invested in various forms of business with surplus proceeds being used for social programs, and the management of the waqf has had positive implications in improving the community's economy. This research contributes to the development of studies related to waqf management at the Indonesian Tabung Waqf institution in the waqf fund model and the programs implemented with a more detailed explanation along with their relationship to benefits in the fields of health, education, economics and social development.

The digital era has created a generation of digital natives with superior technology adaptability. However, to achieve success in the world of work, soft skills competencies remain an important factor that supports individual success. This study aims to explore the role of soft skills competencies in digital natives in building a successful career. Using a qualitative approach, data was collected through in-depth interviews with young digital native workers in various industry sectors. The results showed that interpersonal communication skills, teamwork, adaptability, and time management were the main elements that contributed to their success. The findings highlight the importance of synergy between technical and soft skills in facing the complex challenges of the world of work. The implications of this study offer insights for organizations to develop training programs that are holistic and support the development of soft skills as part of a human capital capacity building strategy.

Trade liberalization has become an integral part of economic globalization, providing both opportunities and challenges for the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia. This study aims to analyze the impact of trade liberalization on MSMEs, including the opportunities it creates, the challenges faced, and the adaptive strategies that can be implemented. Using a qualitative approach based on literature reviews, this study explores various references related to the socio-economic impacts and policy implications for the MSME sector. The findings indicate that although trade liberalization opens broader market access and enhances innovation potential, MSMEs face significant challenges such as global competition, limited capital, and compliance with international quality standards. Therefore, inclusive policies and empowerment programs are essential to ensure MSMEs’ sustainability and equitable benefits from trade liberalization.

Maritime piracy has long been a significant threat to global shipping, with profound economic and legal implications. This journal explores the economic effects and legal actions associated with maritime piracy. The economic impact of piracy is substantial, costing the international economy between $7 billion and $12 billion annually. The rise in piracy has led to higher ransom demands, with some payments reaching record amounts, and has significantly increased the cost of maritime insurance, particularly in high-risk zones. From a legal perspective, the journal examines the evolution of piracy laws, highlighting the United Nations Convention on the Law of the Sea (UNCLOS) and its definition of piracy. The legal framework under UNCLOS includes three main elements: acts committed for private ends, occurring on the high seas, and involving two ships. The journal also discusses the concept of universal jurisdiction, which allows any state to prosecute pirates, though prosecution must follow the domestic laws of the capturing state.The International Maritime Organization (IMO) has introduced several conventions and initiatives, such as the Djibouti Code of Conduct, to enhance maritime security. This journal will focus on the economical effect and the suitable legal actions to punish and prevent the acts of piracy.

Clean drinking water is a basic necessity with increasing demand due to population growth and rising health awareness. This study aims to evaluate the business feasibility of PT. Bumi Daha Sejahtera in producing clean drinking water, focusing on three key aspects: marketing, human resources (HR), and environmental impact. The research employs a descriptive qualitative method, collecting data through interviews, observations, and document analysis. The findings reveal a significant market potential for drinking water in the company’s operational area with moderate competition levels. In terms of HR, the local workforce is sufficiently available and can enhance their competencies through training programs. From an environmental perspective, the company can minimize negative impacts by adopting eco-friendly technologies and complying with regulatory standards. The study concludes that PT. Bumi Daha Sejahtera’s business is feasible, provided that these aspects are managed sustainably. The implications of this research highlight the importance of implementing effective marketing strategies, continuous employee training, and proper environmental management to ensure business sustainability.

The capital market plays a significant role in modern economies by providing a platform for individuals and companies to raise funds and invest. This study explores the dynamics of capital market investments, focusing on managing risks and maximizing returns. The objective is to understand the types of risks involved in capital market investments and identify strategies for effective risk management. The research uses qualitative methods, reviewing literature and analyzing case studies of successful capital market investments. The findings suggest that diversification, hedging, and portfolio management are key strategies in minimizing risks, while long-term investments and active trading offer significant profit potential. The study concludes that a deep understanding of market conditions, coupled with risk management techniques, is essential for investors to achieve sustainable profits. The implications of this research highlight the importance of financial education in making informed investment decisions and the role of the capital market in economic growth.

This study examines the phenomenon of Central Bank Digital Currency (CBDC) as a technological innovation that changes the landscape of the global monetary system. In the midst of the rapid development of digital technology and cryptocurrencies, central banks in various countries are starting to consider and develop their own digital currencies. This study aims to comprehensively analyze the aspects of CBDC implementation, including its potential benefits, challenges, and impact on financial system stability and monetary policy. Through a descriptive qualitative approach with a literature study method, this study explores various dimensions of CBDC, including technological architecture, implementation models, and its socio-economic implications. The results of the study show that CBDCs have significant potential in improving the efficiency of the payment system, encouraging financial inclusion, and strengthening the transmission of monetary policy. However, its implementation also presents serious challenges related to data privacy, cybersecurity, and the stability of the banking system. This study makes an important contribution to a comprehensive understanding of CBDCs and their implications for the future of the global financial system.

This study aims to examine the factors affecting the use behavior of the Flip.id application using the UTAUT2 framework. The results indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention. Meanwhile, facilitating conditions and behavioral intention positively influence use behavior. The study found that facilitating conditions and performance expectancy are the strongest antecedents in this research. The findings also reveal a negative effect of hedonic motivation on behavioral intention, while price value does not influence behavioral intention to use the Flip.id application. The moderation testing of experience on facilitating conditions and hedonic motivation shows a positive relationship. However, perceived credibility does not moderate the relationship between behavioral intention and use behavior. Based on the findings, it is evident that the ease of application use, adequate facilities, usefulness, and recommendations play crucial roles in increasing behavioral intention. Conversely, emotional and financial aspects do not demonstrate significant importance for users. This study provides implications for Flip application developers to enhance functional features, user education, and other facilities that support transaction processes within the application.

This research aims to analyze the influence of regional taxes and regional levies on economic growth in Aceh Province. The research method used is a quantitative approach using secondary data from the Central Statistics Agency (BPS) and the Directorate General of Taxes (DJP) for the period 2009–2023. Data analysis was carried out using multiple linear regression with the help of statistical software. The research results show that regional taxes. The test results show that regional taxes have a t;statistic value of 1.186951 with a probability significance test of 0.2582 where >0.05 means that regional taxes do not have a significant influence on economic growth.do not have a significant influence. significant to economic growth. On the other hand, regional levies show that regional levies have a t;statistic value of -2.988378 with a probability significance test of 0.0113 where >0.05 means that regional levies have a partially significant negative influence on economic growth. This research provides important implications for policy makers in Aceh Province in increasing the effectiveness of managing regional taxes and regional levies to encourage sustainable economic growth.

This study aims to explore the impact of neuromarketing elements such as ambience and sensory marketing, and brand perception on consumer purchase intentions within the Indonesian coffee shop industry. By examining these factors, the research seeks to uncover subconscious drivers that shape consumer behavior and provide actionable insights for coffee shop owners. Utilizing a quantitative approach, data were collected from 194 respondents via purposive sampling, analyzed using regression techniques. Results indicate that ambience, sensory marketing, and brand perception significantly influence purchase intentions, explaining 48% of the variance (R² = 0.480), with brand perception being the most dominant factor (β = 0.525). The findings underscore the importance of creating a positive consumer experience through optimized sensory engagement, inviting atmospheres, and strong brand identity. Managerial implications suggest coffee shop owners should invest in sensory marketing strategies and branding efforts to enhance customer satisfaction, loyalty, and long-term competitiveness in an increasingly saturated market.    

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

This study aims to analyze consumer behavior in choosing substitute and complementary goods. The research was conducted on consumers in traditional markets, namely Petisah Market and Simpang Limun Market, as well as modern markets, namely Sun Plaza and Plaza Medan Fair in Medan City. The research sample consisted of 200 respondents selected using a purposive sampling method. The primary research instrument was a structured questionnaire designed with a five-point Likert scale to measure respondents' perceptions of factors influencing their choices, such as the price of goods. The data were analyzed using both quantitative and qualitative approaches. Quantitative analysis involved descriptive statistics to describe the characteristics of respondents and data distribution. The analysis results indicate that consumers tend to choose substitute goods when the price of primary goods increases. Furthermore, price significantly influences purchasing decisions for both substitute and complementary goods. Consumers are more sensitive to price changes in substitute goods due to their tendency to seek cheaper alternatives. In contrast, for complementary goods, an increase in the price of primary goods tends to reduce the demand for complementary goods, as they are often used together. The implications of this study suggest that appropriate pricing strategies can optimize the demand for substitute goods, while careful consideration is needed when setting prices for complementary goods.

The case of alleged violation of company secrets of PT Chiyoda Kogyo Indonesia, involving PT Maruka Indonesia, Hiroo Yoshida, and PT Unique Solutions Indonesia, who allegedly conspired to obtain confidential information in accordance with Article 23 of Law No. 5 Year 1999. This alleged violation caused potential financial losses of up to Rp 63 billion for PT Chiyoda Kogyo Indonesia and threatened its reputation. The protection of company secrets is crucial in maintaining a competitive advantage in an innovation-laden industry. This research explores the legal aspects and business impact of leaking sensitive information, focusing on the Trade Secrets Act (UURD) and the Antimonopoly Act, and its implications for fair business competition. The analysis is conducted through a normative legal approach, assessing the relevance of contract and property rights theories in the context of trade secret protection. In addition, it is recommended that companies implement stricter information security strategies, such as Non-Disclosure Agreement (NDA) contracts and confidentiality agreement renewals, to prevent future leaks.

This study aims to analyze the effect of inflation, foreign investment (PMA), value added tax (VAT), and income tax (PPh) on economic growth in Indonesia in the period 2009-2023. Using quantitative methods and multiple linear regression analysis, secondary data taken from the APBN and BPS portals were processed using Eviews 10. The results of the study indicate that inflation, foreign investment, VAT, and PPh partially do not have a significant effect on economic growth. This study reveals that although fiscal and monetary policies play an important role in economic stabilization, external factors such as the COVID-19 pandemic and global economic dynamics also have a major impact. The implications of this study highlight the importance of institutional and regulatory improvements to maximize the contribution of foreign investment and taxation policies to economic growth.