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This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

Education is a learning process both through formal and informal activities whose aim is none other than individual self-development. As an effort to master various aspects, both cognitive, affective and psychomotor. Sharia economics in the current modernization context, especially in the concept of the Indonesian state, does not only focus on Muslims. Indonesia's multicultural society with various cultures, languages and religions is a very important market in the development of sharia economics. Likewise in educational institutions.  This research was conducted with the aim of observing the extent of the role of education in increasing Sharia Economic Awareness. The research methods used are observation and interviews. Observing and distributing questionnaires to be filled out by STAI Nurul Falah Airmolek students, especially the Sharia Economics Study Program and several other study program students.The results of this research show that students have a strong interest in sharia economics. They realize the importance of the understanding of Sharia Economics that they obtain to convey to society. However, it is a challenge for students because there are still many students who are not yet literate or aware of the presence of Sharia Banking. Social life and the environment are one of the factors that they consider that they don't really need banking services. Even though times have changed digitally. However, this is the reality that is happening today in the regional environment and is an effort for educators, practitioners and Sharia Banking itself to more aggressively build the interest of the academic community and academics in Sharia Banking.

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.  

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

Quality education is a fundamental foundation for human development and national progress. Women play a strategic role in supporting education at both family and community levels; however, they still face various barriers in accessing and participating in quality education. This community service program aims to empower women to support the realization of quality education through a participatory approach. The method employed is a participatory approach with a qualitative descriptive design, involving women actively in socialization, training, group discussions, and educational mentoring activities. The results indicate an increased awareness among women regarding the importance of quality education, improved understanding of women's strategic roles in family education, as well as enhanced self-confidence and participation in community-based educational activities. These changes in attitudes and behaviors serve as initial indicators of the success of women's empowerment in supporting educational quality improvement. The program demonstrates that women's empowerment through participatory approaches and continuous mentoring contributes positively to the development of inclusive and sustainable education at the family and community levels.

The Boba Beverage business was established with the aim of meeting the public demand for boba drinks that are currently popular. Boba is a tapioca ball that is often the filling of bubble tea drinks. To achieve its vision and mission, Estela Boba needs the right strategy to increase sales and compete with other boba beverage companies that have entered the market. The purpose of this study is to analyze the strategies used by Estela Boba in increasing sales through the use of modern technology. The research method used is a qualitative method with interview and observation techniques. The data sources used are primary data and secondary data. The final result of the research is that there are several strategies used while running the “es te la” business.

Organic waste management has become an urgent global issue, as the increasing volume of waste poses serious challenges to the environment. One innovative solution that is gaining increasing attention is Maggot cultivation, through a bioconversion process. Maggot bioconversion not only addresses the problem of organic waste but also offers new economic opportunities through the production of high-value resources. In addition, maggot cultivation can also contribute to addressing the high price of protein sources and the increasing demand for animal feed. As highlighted by a study, maggot bioconversion technology can address three main problems: the generation of organic waste, the high price of protein sources, and the increasing demand for animal feed. (Handayani et al., 2021). Maggot (Hermetia Illucens) is a black soldier fly larva that has a chewy texture, high protein and has the ability to secrete natural enzymes that help improve the digestive system of livestock.

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.

This study discusses the theory of decision-making applied in the management of MSMEs, focusing on a case study of MSME Nyiidam Duren Kertabumi which is facing a crisis and almost going bankrupt. The right decision-making process is very important for business continuity, especially in situations full of uncertainty. This study aims to explore the obstacles faced by MSMEs in managing the workforce and identify decision-making steps that can be taken to save the business. Based on direct interviews with business managers, it was identified that one of the main obstacles was the inability of the workforce to meet company expectations. This study also analyzes the decision-making style and process used in dealing with the crisis, and provides recommendations for strategic steps that can be taken to improve business conditions. The results of this study indicate that rational and participatory decision-making, with a focus on workforce training, performance evaluation, and the application of digital technology, can be an effective solution in facing existing challenges.

This study examines the effect of market risk, investor sentiment, and interest rates on the performance of energy sector stocks in Indonesia for the period 2019–2023, with market liquidity as a mediating variable. The study was conducted through a literature review by identifying and analyzing various related studies. Secondary data was obtained from scientific journals and related reports using relevant literature selection techniques. The results of the study indicate that oil price volatility, investor sentiment, and interest rate changes significantly affect the performance of energy sector stocks. Market liquidity was found to be able to reduce the negative impact of market risk and interest rates, and strengthen the positive influence of investor sentiment on stock prices. This study concludes that market liquidity plays an important buffer in maintaining the stability of stocks in the energy sector, especially in dealing with market fluctuations. The results of this study contribute to investment managers in developing more adaptive portfolio strategies and to regulators in creating policies that support market liquidity.

This study analyzes the procedures for employee payroll documentation and data transfer at PT PLN Nusantara Power Services to enhance the efficiency and accuracy of human resource (HR) administration. Using a descriptive qualitative method, data were collected through library and field research. The findings indicate that digitalizing HR administration improves operational efficiency, transparency, and compliance with regulations. Digital transformation also minimizes errors and supports data risk management. The author's internship experience highlights the importance of responsibility and accuracy in data management to meet professional standards. This research contributes to the development of technology-based administrative systems in the energy sector.  

This study aims to determine 1) the effect of implementing green accounting on the company's financial performance, 2) the effect of corporate social responsibility on the company's financial performance, and 3) the effect of implementing green accounting and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange in 2020-2022. The method in this study uses a quantitative method. The data sources used in this study are secondary data types and the sampling technique uses the purposive sampling method by obtaining 10 companies out of 63 companies with a total of 30 annual reports listed on the Indonesia Stock Exchange in 2020-2022 which will be the object. Data analysis used in this study is descriptive statistical analysis, classical assumption tests, and simple regression tests. The results of this study indicate that the implementation of green accounting has a positive and significant effect on the company's financial performance, corporate social responsibility has a positive and significant effect on the company's financial performance and the implementation of green accounting and corporate social responsibility also simultaneously has a positive and significant effect on the company's financial performance

This study explores the factors influencing coffee cultivation and its impact on farmers' income in Jenetallasa Village. The research applies qualitative methods through semi-structured interviews with 30 coffee farmers and 3 coffee traders. Key factors such as land area, capital, labor, and environmental conditions are analyzed. The findings reveal that these factors significantly influence coffee yield and farmer income. The study highlights the necessity of improving agricultural practices and marketing strategies to enhance farmers' economic stability.

The issue of nazir waqf, which is still traditional-consumptive due to lack of knowledge about waqf and poor human resources, is one of the obstacles in the implementation of waqf legislation. The problem of naziran will be discussed in this article, along with its definition, tupoksi, professional nazir standards, challenges, and solutions. The findings of this study lead to the conclusion that morality, management, and business, along with other additional information and insights, are necessary for professional nazirs. Professional Nazirs also need to have human skills, technical abilities, and interpersonal skills. Other challenges include expertise, coaching, recruitment, incentives, competencies, and supervision. In addition, the paradigm shift and the existence of Nazir are some of the solutions that can be applied, such as associations, the establishment of Nazir schools, and the improvement of Nazir welfare. The guidance and supervision of Nazir Waqf is carried out by the Minister and the Indonesian Waqf Board, with the aim of improving professionalism and ethics in the management of waqf. Improving the quality of professional nazir is expected to have an impact on increasing the productivity of waqf assets, increasing public trust, and making a real contribution to economic and social development.

In response to the increasing competition within the telecommunications industry, PT. Telkom Indonesia Regional III faces the challenge of maintaining its competitive advantage and fostering customer loyalty. This study aims to analyze the application of Integrated Marketing Communication (IMC) by PT. Telkom Indonesia Regional III in enhancing the company’s competitiveness while simultaneously strengthening customer loyalty. The research employs a descriptive qualitative approach, utilizing data collection techniques such as interviews, observations, and document analysis. The findings reveal that PT. Telkom Indonesia Regional III has effectively implemented essential IMC elements, including advertising, sales promotions, digital marketing, personal selling, and public relations. These strategies have proven to be effective in increasing customer awareness of services, reinforcing long-term relationships, and supporting the company’s competitive positioning in the market.

As an institution that has a crucial role in election supervision, Bawaslu Bali Province, it is important to pay attention to employee job satisfaction can affect the quality of supervision and efficiency of the work process. Employees who have greater satisfaction with their work tend to provide healthy and positive results for the organization. The existence of problems encountered related to the satisfaction of Bawaslu Bali Province employees in working, it is necessary to identify factors that contribute to employee job satisfaction. The purpose of this study was to determine Work Stress in Mediating the Impact of Workload on Job Satisfaction of Bawaslu Bali Province Employees. This research will be conducted at the Bali Province Election Supervisory Agency. The objects of research are workload, job satisfaction, and job stress. The population in this study were 35 employees of the Bali Province Election Supervisory Agency (Bawaslu). The sample in this study used the entire population, namely 35 employees of Bawaslu Bali Province. The data collection technique used was the survey method by distributing statements given to all employees. The data analysis technique used was Partial Least Square using SmartPLS software. The results of the hypothesis testing that had been carried out obtained the results that workload had a negative effect on job satisfaction. Workload has a positive and significant effect on work stress. Work stress has a negative effect on job satisfaction. Work stress mediates the effect of workload on job satisfaction. The agency can pay attention to the balance between workload, work stress management in order to increase employee satisfaction.    

The history of the development of the Islamic economic system has undergone significant transformations from the time of the Prophet Muhammad SAW to the modern era. In the early period, the Islamic economic system was based on Qur'anic principles such as justice, transparency, and the prohibition of interest (riba). The Prophet Muhammad SAW established the foundations of the economy, which included the management of zakat, waqf, and market oversight. The era of the Khulafa' al-Rashidin continued these policies with the management of the baitul mal and economic expansion through ijtihad. During the Umayyad and Abbasid periods, the economic system became more complex with the introduction of Arabic currency and innovative tax management. In the modern era, Islamic economics has experienced a revival through its integration into academia and the implementation of Shariah   compliant financial institutions like Bank Muamalat.

Historical assets are important assets for the culture of the community and the history of the nation as well as as the identity of the state. This research is a study on accounting treatment applied to historical assets in Indonesia which focuses on the analysis of accounting treatment in the management of the Central Sulawesi Museum. This study is a qualitative research within the scope of the interpretive paradigm of phenomenological studies on the results of interviews with research informants. The data analyzed were the results of interviews with academics, related agencies and the management of Sambisari Temple. The data was obtained through the interview process, documentation, documentation analysis, and online data search.

Tobacco is one of the leading commodities in the agricultural sector. In the Indonesian agricultural sector, tobacco has been widely exported to various countries. Of the several tobacco export destination countries, Cambodia dominates the Indonesian tobacco export market. Problems related to fluctuations in Indonesia's export volume need serious attention, because this is important to understand the factors that influence the increase and decrease in the volume of Indonesian tobacco exports to Cambodia. Based on the description, the objectives of this study are (1) To analyze the influence of production volume, inflation, and the dollar exchange rate simultaneously on the volume of Indonesian tobacco exports to Cambodia, (2) To analyze the partial influence of production volume, inflation, and the dollar exchange rate on the volume of Indonesian tobacco exports to Cambodia. The data used in this study are secondary data with a total of 32 observations (years), using the multiple linear regression method. This study found that (1) Simultaneously, production volume, inflation, and the dollar exchange rate significantly affect the volume of Indonesian tobacco exports to Cambodia, and (2) Partially, production volume, inflation, and the dollar exchange rate have a positive and significant effect on the volume of Indonesian tobacco exports to Cambodia. Based on the results of the study, it is hoped that the government can pay attention to the causes of fluctuations in the volume of Indonesian tobacco exports.  

This study discusses the influence of independence, work experience, professional ethics, and leadership style on auditor performance. The background of the study shows the importance of the role of auditors in ensuring transparent and reliable financial reports. Using a descriptive-based literature study method, this study processes secondary data from various journals. The results show that independence, work experience, and professional ethics have been proven to improve auditor performance so that they can also improve audit quality and public trust, while transformational leadership style encourages team motivation and collaboration. Research recommendations include strengthening independence policies, ongoing training, consistent application of professional ethics, and leadership that supports auditor development.