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This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.

This study employs the Systematic Literature Review (SLR) method following the PRISMA 2020 Statement guidelines to identify the main models and indicators used in measuring the performance of Micro, Small, and Medium Enterprises (MSMEs). The literature selection process includes the stages of identification, screening, eligibility assessment, and inclusion, resulting in ten articles from reputable Q1 international journals. The analysis reveals that the most frequently used performance measurement models are integrated performance models such as the Balanced Scorecard, Performance Prism, and models based on resource capability, customer, internal process, and financial perspectives. Commonly used indicators include sales growth, profitability, market share, customer satisfaction, process flexibility, technology adoption, and business sustainability. The study concludes that although financial measures remain dominant, non-financial dimensions—such as digital capability, stakeholder engagement, and internal process effectiveness—are increasingly important for MSMEs operating in the context of global market dynamics and digital transformation. The implications of this study provide theoretical contributions to the development of MSME performance measurement frameworks and offer practical guidance for MSME managers in selecting indicators that align with the characteristics of small and medium-sized enterprises.

Timeliness in financial reporting is a critical aspect for companies as it influences stakeholders’ decision-making. However, in practice, there is often a time gap between the end of the fiscal year and the date the audit report is issued, commonly referred to as audit delay. This study aims to analyze the effect of company size, public accounting firm (PAF) reputation, and audit opinion on audit delay. The research method employed is quantitative with secondary data sources. The sample consists of 89 observations from 16 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analytical technique used in this study is multiple linear regression analysis. The findings show that company size and audit opinion have a negative and significant effect on audit delay, supporting the agency theory applied in this study. Meanwhile, the reputation of the public accounting firm has no significant effect on audit delay, which is not in line with the agency theory.  

The development of increasingly advanced technology has a major influence on the world of the communications industry and has led to competition between smartphone manufacturers. They compete to produce advantages in products that will be marketed. The number of iPhone users among students has become commonplace, when they buy a product, of course, they do not only see the advantages offered, but they also see the brand they will buy and country of origin, perceived quality and brand image are factors that cannot be underestimated in influencing purchase decisions through customer trust. This research uses quantitative methods with a sample size of 100 respondents. Data sources are primary data and secondary data, primary data obtained from the distribution of questionnaires. This study uses probability sampling with random sampling technique. For the data analysis process using the Smart-PLS version 4.1.0.3 processing tool. Based on the results of research on direct effects, it shows that perceived quality and brand image do not have a significant effect on purchase decisions, while country of origin has a significant effect. The indirect effect shows that customer trust does not mediate the relationship from the influence of country of origin and brand image on purchase decisions, but customer trust is able to mediate the relationship from the influence of perceived quality on purchase decisions.    

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.    

It cannot be denied that the digital era has developed greatly in today's society, especially among teenagers. All groups from children to the elderly are technologically literate because the world has begun to evolve. This allows people to enjoy and maintain their motivation in following existing technological developments, including the fields of social media and e-commerce which cannot be separated from the Internet. Media advertising using Internet technology or other technological media is commonly referred to as e-commerce, which has the advantage of being able to carry out buying and selling activities between sellers, and applications using Internet technology to make online purchases. Usually, the e-commerce widely used by business players is Shopee.The appearance of the website is attractive and easy to understand, which is an important thing for the public to pay attention to in e-commerce. Nowadays, small and medium-sized business stakeholders are beginning to realize that society is showing more interest in online shopping, as consumers are also embracing the development of digital pursuit technology and no longer need to go to a shopping place to get the goods they want, what is offered in e-commerce is no less competitive

Introduction: Low back pain is one of the most common musculoskeletal disorders in the world. In general, this pain is caused by muscle stretching and increasing age which will cause the intensity of exercise and movement to decrease. This will cause the back and abdominal muscles to become weak. Objective: In this study, to analyze the effect of warm compresses of red lemongrass (cymbopogon nardus) on reducing the scale of lower back pain in fishermen in Negeri Latuhalat, Nusaniwe District. Method: Using a one group pre test-post test design, this research design is included in the Pre-Experimental research type and the sample size is 56 fishermen using instruments in the form of SOPs and observation sheets. The analysis used is the Willcoxon test. Results: It was found that there was an effect of warm red lemongrass (Cymbopogon nardus) compresses on reducing the scale of lower back pain in fishermen (p-value = 0.000). Conclusion: There is an influence between the pain scale before and after being given a warm compress of red lemongrass (cymbopogon nardus) on reducing the scale of lower back pain in fishermen in Negeri Latuhalat, Nusaniwe District.  

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

Analysis of Financial Statements Based on the Common Size Method at PT. Indonesian Food Center, Tbk. This study aims to determine and analyze the composition of assets, debts and capital based on the general size of the financial statements of PT. Sentra Food Indonesia, Tbk in 2018-2020. This type of research is descriptive quantitative research. The data collection procedure used in this study is through documentation in the form of financial reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of the study show that in terms of the common size from the balance sheet, PT Sentra Food Indonesia, Tbk. who allocated funds for assets in 2018-2019 mostly from their own capital thereby revealing a stronger financial condition of the company, while in 2019-2020 most of the funds for assets came from debt. Common size in terms of profit and loss statement, PT Sentra Food Indonesia, Tbk. In 2018-2019 there was an increase in net profit so that it can be seen that the company managed to increase sales better, while in 2019-2020 net profit decreased due to decreased sales.

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.