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This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

Pemerintah daerah memiliki kewenangan pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) untuk menyediakan dan melakukan pemeliharaan infrastruktur fisik yang digunakan oleh Masyarakat, sehingga diperlukan perencanaan yang komprehensif untuk Pembangunan dan pemeliharaan infrastruktur fisik agar tepat sasaran dan memiliki kemaslahatan bagi Masyarakat. Pembangunan infrastruktur yang berhasil akan berdampak pada masyarakat untuk memiliki akses dalam melaksanakan berbagai kegiatan yang berhubungan dengan peningkatan taraf hidup. Penelitian ini bertujuan untuk mengevaluasi biaya pemeliharaan infrastruktur jalan di Kota bogor berbasis faktor yang dianggap signifikan mempengaruhi sekaligus memberikan rekomendasi biaya pemeliharaan yang optimal untuk jalan raya di Kota Bogor, Jawa Barat. Penelitian ini dilakukan melalui metode kuantitatif dan kualitatif (mix method), metode kuantitatif dilakukan dengan menganalisa 30 ruas jalan yang telah dilaksanakan untuk menentukan faktor yang dianggap mempengaruhi dan dominan dalam pemeliharaan jalan. Penelitian kualitatif akan dilakukan melalui interview mendalam (in-depth interview) kepada pakar untuk memvalidasi hasil penelitian kuantitatif yang dihasilkan sehingga dapat menjadi rekomendasi pemeliharaan jalan raya di Kota Bogor, Jawa Barat. Hasil dari penelitian ini adalah hasil evaluasi pemeliharaan jalan beserta faktor yang dianggap mempengaruhi dalam pemeliharaan jalan.  Penelitian ini akan memberikan manfaat  baru dalam mengembangkan knowledge bidang pemeliharaan infrastruktur jalan raya bagi pemerintah daerah, akademisi, kontraktor dan Masyarakat dalam pemeliharaan infrastruktur jalan raya di Kota Bogor, Jawa Barat dan daerah lain untuk dievaluasi dan dikembangkan faktornya agar pekerjaan pemeliharaan jalan di daerah menjadi optimal di masa yang akan datang.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

This research was conducted to determine the quality of e-identity card (e-KTP) making services provided by UPTD Administrative Services Subdistrict Government Baki Regency, which is measured through several indicators of service quality, namely: direct evidence, reliability, responsiveness, assurance, empathy, and communication. In addition, this research was also conducted to determine the constraining factors of the quality of e-KTP services which can be seen from the facilities and infrastructure, service procedures, and the ability of employees. This study uses a qualitative descriptive approach with data collection obtained from observations and interviews. The results of this study indicate that the quality of service for making e-KTP in UPTD Baki Subdistrict has been maximized which can be seen from the guarantee of definite completion, adequate facilities and infrastructure, good attention and response from employees, high employee responsiveness and being able to provide reliable information. Researchers suggest that the UPTD Baki Subdistrict further improve the performance of its employees by conducting training for employees, adding facilities and infrastructure and also clarifying information about service procedures.

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

This study aims to analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.

This study aims to analyze the quality of service in the Culinary Arts Practical Laboratory at SMK Ibu Pertiwi 1 using the Service Quality (Servqual) method. Service quality is an important element in supporting the success of the education process, especially in the Culinary Arts expertise program that requires laboratory facilities as a means of practical learning. The Servqual method is used to evaluate five main dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy.This study was conducted by collecting data through questionnaires distributed to students as users of laboratory services. Data analysis used a comparison between students' expectations of ideal service quality and their perceptions of the services received. The results of the study showed a gap in several dimensions of service quality, especially in the tangibles dimension which includes the completeness and condition of laboratory facilities. In addition, the responsiveness and reliability dimensions are also of concern because students feel that the response to complaints and service consistency are not optimal.From the results of the study, it can be concluded that the quality of laboratory services needs to be improved to meet student expectations. Recommendations for improvement include improving physical facilities, training for laboratory staff to improve responsiveness and reliability, and strengthening security assurance in the practical learning process. This study contributes to school management in creating a more effective and quality learning environment.

Networking plays a crucial role in developing an entrepreneur's career. With a wide network, entrepreneurs can access various resources, business opportunities, guidance and support from investors that can accelerate the development of their business. In addition, networking contributes to building a professional image and trust, which are important factors for attracting customers and strategic partners. Solid interpersonal relationships also open up opportunities for creative collaboration and idea sharing, allowing entrepreneurs to face challenges more effectively. Whether through online or offline platforms, networking is a key strategic element in creating long-term success for an entrepreneur. In the current digital era, networking can be done through various platforms, either directly, such as attending conferences and business events, or online through social media and virtual communities. This process not only expands connections but can also provide an opportunity to understand industry trends and build competitive advantages. Therefore, networking is not just about building relationships, but is also one of the main strategies that can encourage long-term success and growth for an entrepreneur.

There are two reasons that can drive companies to participate in CSR. Certain companies believe that performing customer service (CSR) will allow the company to achieve better economic outcomes (Resource Based Theory), while other companies believe that doing so will give them a competitive advantage that sets them apart from their competitors. Stakeholders’ expectations, so CSR and their reports serve as legitimization to demonstrate their compliance with those expectations (Legitimacy Theory). Using legitimacy theory, this study aims to find empirical evidence on how international experience, consumer perspective, and the acquisition of environmental certifications impact the extent of CSR disclosure. A sample of 168 company-years was obtained using the target population of publicly listed manufacturing companies on the IDX that made CSR reports in 2011 and 2012.  

Penelitian ini bertujuan untuk mengetahui bagaimana fiscal stress dipengaruhi oleh diversifikasi pendapatan daerah dan dana perimbangan. Jenis data yang digunakan adalah kuantitatif. Menggunakan data yang dikumpulkan selama periode lima tahun (2018-2022), penelitian ini menganalisis 145 sampel dari 29 Provinsi di Indonesia. Estimasi data panel yang digunakan adalah Fixed Effext Model (FEM). Data dianalisa dengan menggunakan metode analisis data uji asumsi klasik. Penemuan penelitian ini menunjukkan bahwa: (1) Diversifikasi Pendapatan Daerah secara parsial tidak berpengaruh terhadap Fiscal Stress (2) Dana Perimbangan secara parsial berpengaruh positif dan signifikan terhadap Fiscal Stress (3) Diversifikasi Pendapatan Daerah dan Dana Perimbangan secara simultan berpengaruh terhadap Fiscal Stress sebesar 96,49% secara positif dan signifikan.

This research aims to analyze the operation of the Cargo Hold Bilges System in preventing flooding on MVs. Meratus Malino. Researchers conducted this research while conducting a Sea Practitioner (PRALA) for 12 months starting from January 29 2023 to February 5 2024 on board the MV. Meratus Malino is a container carrier type ship managed by the shipping company PT. The Meratus Line operates domestic shipping services on the route Jakarta-Surabaya-Makassar-Bitung-Anggrek (North Gorontalo)-Surabaya-Jakarta-Bawean-Jakarta-Semarang. The population in this study was the MV crew. Merastus Malino consisted of 20 people, while the sample was the crew of the MV ship. Meratus Malino who is in charge or has responsibility for operating the Cargo Hold Bilges System totals 16 people consisting of the MV deck crew. Meratus Malino totaling 9 people and MV engine crew. Meratus Malino numbered 7 people. This research method uses a qualitative method using a descriptive approach, while for the data source the researcher uses secondary data sources, while the data collection instruments are questionnaires, field studies and interviews. The results of this research show that in operating the Cargo hold Bilges system, a system and several components such as the bilge pump, ejector, seachast valve, injection valve connected to the bilge pump and hydraulic valve are needed which can function properly and more optimally in ship operational activities. . And to prevent flooding in the hold, it is necessary to check the hold regularly and if you see standing water in the hold, immediately make an order to empty the hatch so that the hatch is dry and the cargo remains protected from flooding in the hold.

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

Pengkajian ini bertarget guna menganalisa strategi pemasaran yang diterapkan oleh UMKM Kedai Kita untuk mengembangkan pemasaran serta persaingan. Pengkajian ini bermetode studi kasus secara berpendekatan kualitatif, di mana data dihimpun dari wawancara mendalam, analisa dokumen serta observasi. Perolehan pengkajian menampilkan bila Kedai Kita menerapkan strategi pemasaran yang berfokus pada pemanfaatan word of mouth marketing, kualitas produk, serta pelayanan pelanggan. Selain itu, Kedai Kita juga konsisten menjaga kualitas produk dan memberikan pelayanan yang ramah dan cepat sebagai nilai tambah. Tantangan yang dihadapi dalam implementasi strategi ini antara lain adalah persaingan yang ketat dengan usaha sejenis dan keterbatasan sumber daya. Oleh karena itu, Kedai Kita diharapkan dapat terus berinovasi dalam strategi pemasaran dan memperkuat hubungan dengan pelanggan untuk mempertahankan dan meningkatkan pangsa pasar.

This study aims to test and analyze the relationship between micro fundamental variability, macro fundamental to firm value, ownership structure, financial performance, and capital structure in Insurance Services Companies listed on the Indonesia Stock Exchange. Population search on 30 financial statements of Insurance Services Companies listed on the Indonesia Stock Exchange. This research method uses purposive sampling with a total sample of 10 companies with the years 2021-2023. The data analysis technique in this study uses Partial Least Square which consists of Inner Model, Outers Model and Weight Relation. The results showed that of the 13 hypotheses made, 3 hypotheses were accepted while 10 hypotheses were rejected. The test results show that 10 indicators have insignificant values.    

Breaches of the code of ethics may harm the auditor's standing and cast doubt on the audit findings. The purpose of this literature analysis was to analyse instances of breaches of the auditor's code of ethics in the PT Garuda case in Indonesia. Additionally, it aimed to provide a comprehensive summary and critical assessment of the case. According to the study, the auditor who examined PT Garuda has breached many aspects of the auditor's code of ethics, such as honesty, impartiality, professional conduct, and competence. The auditor is also accountable for any inaccuracies found in a company's yearly financial statements. The auditor conducts the audit procedure without identifying any faults or adjustments. Subsequently, the Minister of Finance imposed a 12-month suspension on the auditor's licence.

This study aims to investigate the effect of macro fundamental analysis and ownership structure on firm value in the context of automotive subsector companies listed on the Indonesia Stock Exchange in 2018-2022. This study also identifies capital structure and financial performance as intervening variables that mediate the correlation between the independent variables (macro fundamental analysis and ownership structure) and the dependent variable (firm value). This study utilizes a quantitative approach with secondary data obtained from company financial statements and Indonesian macroeconomic data. The analysis method uses Smart PLS (Partial Least Squares). The results of this study indicate that macro fundamental analysis and ownership structure have a significant influence on firm value through capital structure and financial performance. The implication of this study is the importance of effective management of these factors to increase firm value in the long run.

This study aims to explore the work preferences of undergraduate management students of Universitas Negeri Jakarta Class of 2020-2021. There are five attributes used to see the importance value of the five attributes, namely salary, career development, work life balance, work location, and work flexibility. Data collection was conducted in Jakarta and Bekasi in April-May 2024. Data collection was carried out using an online questionnaire and respondents were selected using purposive sampling using Slovin. The total respondents in this study were 150 consisting of 73 men and 77 women, all of whom were undergraduate management students in the 2020-2021 batch. This data was processed with exploratory factor analysis and Conjoint Analysis. The result is that one of the attributes that become work preferences for undergraduate management students in the 2020-2021 batch is career development with an importance value of 23.607 and has a utility value of 0.198. importance value of 23.607 and has a utility value of 0.198. Career development that is the highest preference for undergraduate management students in the 2020-2021 generation is a company that offers attractive career opportunities, a company that supports individual career development and actively collects career information.

This research was carried out to determine the impact of earnings quality on financial resilience at CV. Rhoda Jaya. The qualitative methodology used in this research is by conducting interviews, observations, notes regarding problems, and other data sources against company informant CV. Rhoda Tiga. The data management stages start with the first data collection, second data triangulation, third Data reduction, fourth, presentation of data and finally, verification and conclusions. For data analysis methodsThe research uses a narrative analysis approach where the researcher constructs a narrative or story from the collected data.