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This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

Various factors make Muslim fashion continue to develop. The continued increase in demand for Muslim fashion, the growth of hijab communities such as Hijabers Community, Hijabers Mom, and others, as well as the holding of various bazaars, Muslim fashion shows, hijab class activities on campuses, companies, recitations, or social gatherings really support the growth of this business in Indonesia. Water. Purchasing decisions are an important thing to pay attention to because this will certainly be a consideration of what marketing strategy the company will carry out next. The company's success in influencing consumers in purchasing decisions is strongly supported by efforts to build communication with consumers by building brands for consumers with marketing strategies, as well as innovating new variants of a product. E-Commerce is a new concept which is usually described as the process of buying and selling goods or services on the Internet or the process of buying and selling or exchanging products, services and information via information networks including the internet. e-commerce sells products to consumers online. Simply put, E-commerce is creating, managing and expanding commercial relationships online Judging from the phenomenon above, researchers are interested in researching the influence of E-commerce on Muslim clothing purchasing decisions among female students in the city of Palembang. The number of samples in this research was 100 respondents, this research used a quantitative approach. The data collection technique in this research uses a questionnaire, and the sampling technique uses a non-probability-purposive sampling method. The results of this study show that e-commerce has no influence on the purchasing decisions of Muslim clothing for Palembang city students.

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

Entrepreneurship is currently very developed and is in great demand by the general public. This is because it is stated that there are many opportunities resulting from the entrepreneurial skills they have. Apart from that, the president also directly instructed the urgency of entrepreneurship education in schools. So that entrepreneurship is currently being enhanced through entrepreneurship education at the primary and secondary school levels. Apart from that, entrepreneurship education is also needed within the family and community through fairy tales or stories with the aim of motivating students to become successful as entrepreneurs. Entrepreneurship education focuses a lot on the skills to become an entrepreneur, not just selling goods or services because the basic values of entrepreneurship are important in forming life skills. These skills include creative, innovative, independent, financial management, leadership, courage to take risks, and adaptive. Through this article, entrepreneurship and its scientific fields are discussed at the elementary school level in high school to form students' entrepreneurial spirit. This article also covers the results of other relevant studies which are explained descriptively.

Digital marketing has changed MSME players to continue to develop their business so that they are not left behind and are able to utilize this digital media, as an effort to market their products so that consumers are more familiar with the products produced by these MSMEs. Batik Tedjo is one of the MSMEs that plays a role in preserving written batik, which is one of the cultural heritages of the Indonesian nation. This study aims to determine how Batik Tedjo SMEs implement digital marketing and whether the implementation of digital marketing has obstacles. The problems faced by Batik Tedjo MSME players in implementing digital marketing show that there are problems in the form of a lack of understanding of social media operators at Batik Tedjo and the imbalance of consumer demand with human resources or a very minimal number of employees in managing Batik products which are quite a lot every month, reaching 200-300 pcs. The sample used in this study is the UMKM actor Father Tedi Sumantri Almargono, S.Pd. The results obtained from this study are digital-based marketing strategies carried out by Batik Tedjo to market its products using digital marketing. Its use is to post batik on social media such as Tiktok, Instagram, and Whatsapp. Making it easier for consumers to buy and get information about Batik Tedjo is through social media. Based on the analysis and results of the discussion, he

The demand for Madurese herbal medicine products is increasing significantly in every region, this cannot be separated from Madura herbal medicine producers as providers of halal products. In this study, the object of research was the producer of Madurese herbal medicine in the Kwanyar Madura sub-district area. This research was conducted on producers to find out what factors influence the influence of culture and halal certification on consumer loyalty. This research aims to find out the process of Madurese herbal medicine producers in Kwanyar sub-district to obtain halal certification from the halal product guarantee administration body (BPJPH) using an analytical approach. multiple linear variables through cultural influence, halal certification, consumer loyalty. The method used in this research is quantitative using multiple linear analysis tests. The sampling technique is the technique used for sampling in this research with a non-probability sampling technique using a purposive sampling approach. This test consists of normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test, and multiple linear analysis.

At RT 06/014 Kel. Palmerah, West Jakarta, there is an urgent need to increase digital literacy among parents, who vary in age and level of technological knowledge. Reliance on digital technology poses challenges in supervising children and online safety. This challenge can be overcome by conducting digital literacy training designed to close knowledge gaps, improve online security, and provide skills to use technology responsibly. This training is carried out through lectures, simulations, and practice. Survey results showed high satisfaction (4.2/5) with the training content, but there was demand for more hands-on activities, especially regarding social media and data security. This training aims to equip parents with the skills necessary to support their children's education in a dynamic digital environment.

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

Serasan Jaya 3 Building Materials Wood Depot is a business engaged in the sale of building material products, especially wood. Until now the Serasan Jaya 3 Building Materials Timber Depot only uses a manual sales and transaction system, which in this case requires a new breakthrough to keep up with technological developments that are developing in the current era because basically almost all ages demand something practical and easier. By looking at some of the existing problems, the researcher tries to design and build an information system for selling goods at the Serasan Jaya 3 Building Materials Wood Depot based on Android, therefore, the author chose this topic for a thesis entitled "Android-Based Sales Information System at Wood Materials Depot Serasan Jaya 3 Building With the Extreme Programming Development Method” which of course provides speed and convenience for the public to make transactions using mobile phones or mobile-based communication devices such as smartphones, tablets, gadgets, and so on. So that it can make it easy for the Serasan Jaya 3 Building Materials Timber Depot to promote products, product prices and make it easier for people to buy products and find out the prices of building material products from mobile devices. Android-Based Sales Information System at the Serasan Jaya 3 Building Materials Wood Depot was built using UML (Unifield Modeling Language) as its design mode and Extreme Programming as a system development method..

Rice plants (Oryza sativa L.) are rice-producing plants which are a source of carbohydrates for most of the world's population. Almost 95% of Indonesia's population consumes rice as a staple food, so every year the demand for rice increases as the population increases. Therefore, farmers must choose quality seeds. In this era of fast and efficient technological progress, this is a very good thing for all progress in various fields. more and more fields of knowledge are developing, one of which is the existence of a decision-making system. a set of model-based procedures for processing and valuing data to help managers make decisions. This decision-making system uses several variables as input consisting of: type of variety, seed shape, seed color, root, seed age. The method used by the author is Fuzzy Tsukamoto. In the Tsukamoto method, it is explained that each consequence in IF-Then must be explained with a fuzzy set that has a membership function that does not change or is monotonous and for programming it uses PHP. The results obtained from the research that the authors conducted were in the form of a decision-making system to get the best seed yields.

In the ever-evolving digital era, marketing is undergoing significant changes. Rapid developments in the world of marketing demand a deep understanding of effective methods in reaching the target market. The purpose of this research is to compare how influencer marketing and traditional marketing strategies can influence young audiences' purchase intention. This research uses a qualitative approach with a literature study method, and focuses on the influence of influencer marketing and traditional marketing strategies on young consumers' purchase intention. Influencer marketing is an important strategy for market segmentation, building trust, and faster turnaround time. With a large social media following, digital influencers can significantly influence consumers' purchase intention. Authenticity and personal engagement are key aspects of influencer marketing. Combining traditional and influencer marketing can create a responsive strategy for young audiences. Influencer marketing and traditional marketing significantly impact consumer interest and advertising effectiveness. The marketing mix increases trust and confidence, which leads to increased purchase decisions. Understanding the influence of influencers can help companies develop effective strategies, allocate resources wisely and increase profits.

Sharia tourism policy is a government effort to develop the tourism sector by prioritizing sharia principles in all aspects. These measures include services that value Islamic teachings, such as sharia-based places to stay, restaurants that serve halal food, and entertainment programs that adhere to Islamic ethics. The aim of this policy is to increase the attractiveness of tourism among Muslim tourists and at the same time create a tourist environment that is in accordance with Islamic teachings. Thus, the sharia tourism policy is expected to contribute positively to economic growth and fulfillment of the spiritual needs of the local community. sharia tourism is the implementation of sharia principles into a form of travel activities of sharia tourist destinations. The development of Islamic tourism is currently growing rapidly because it is very much in demand by Muslim tourists who are looking for alternative travel in accordance with the principles of Islamic sharia, this research reaches the implementation of the concept of Islamic tourism in tourist destinations that are very popular and in great demand in areas with a majority Muslim population. This research uses a qualitative approach that analyzes accommodation, culinary, and tourist activities that integrate Islamic values, the results of this study show that Islamic tourism policies have a significant impact on the economic development of the region, this research discusses the Islamic tourism system and its policies where these two things have a significant impact on local economic development, through a case study approach and economic data analysis, this research identifies the effect of regional tourism policies on regional economic development.

Factors Influencing Economic Growth on the Growth of Sharia Stock Investors in Indonesia in 2015-2021  Stocks have recently been increasingly in demand by the majority of people in Indonesia, many phenomena have occurred including economic problems, crises, politics, and others, but these fluctuations do not affect people's interest in buying Islamic stocks. This study aims to determine the effect of the dollar exchange rate, inflation, and economic growth on the growth of stock investors in Indonesia. This type of research is descriptive research which is analyzed using quantitative analysis. The data used are the financial reports of Islamic banks in Jambi through the Financial Services Authority (OJK), in the period from March 2015 to December 2021. The prerequisite analysis test was carried out using the normality test, muticolinierity, heteroscedasticity, and linearity tests. Furthermore, the data were analyzed using multiple linear regression analysis. Based on the results of the study, it can be concluded that during the period from 2015 to December 2021, the dollar exchange rate has no significant effect on the growth of Islamic stock investors and inflation has a significant negative effect on the growth of Islamic stock investors in Indonesia, GRDP has a significant effect on the growth of stock investors in Indonesia. and simultaneously the Dollar Exchange Rate, Inflation, and Economic Growth are significant for the Growth of Stock Investors in Indonesia.

Investing in economic development is an important aspect because investment is one of the driving forces in the process of strengthening a country's economy. Several countries have made efforts to increase investment within the framework of their economic policies, as one way to encourage the process of strengthening the economy (Jati, 2012). Over the last decade, investment has not only become an important need for a country to advance its economic development but is also the most important means of developing industry. The research method used in this journal is qualitative. This research uses a qualitative approach to understand the factors influencing traditional markets and their impact on society and the economy. In this research, the author uses descriptive analysis to explain the conditions of traditional markets and the impact of changes in consumer preferences and the shift in people's shopping places to modern shopping centers. Indonesia has decided to become a member of both regional and world trade, such as: GATT (General Agreement on Tariffs and Trade), AFTA (Asean Free Trade Area), APEC (Asia-Pacific Economic Cooperation) and WTO (Word Trade Organization). Indonesia has become a member of regional and world trade, so at the same time, Indonesia has become part of the global community and trade liberalization. Basically, liberalization creates an era of global trade that is free of borders, protection and barriers. This also increases trade competition between economic actors. The challenges of traditional markets in facing the impact of globalization and trade liberalization are characterized by the flow of investment into Indonesia from one most profitable region to another in all investment sectors. This phenomenon makes capital investment or investment a demand to meet the needs of a country, company and society, for example by investing in the modern retail industry (modern markets), such as: supermarkets, hypermarkets, minimarkets.

Laundry services are one of the service businesses that have good prospects today. Because city people are getting busier, making laundry service businesses increasingly in demand and competition for similar service provider companies is getting tighter so that companies must improve service quality so that consumers continue to subscribe to using these laundry services. However, we find that many MSME players still have not or do not record financial reports so that these MSME players have difficulty knowing the details of their business activities so far, whether they are making a profit or even experiencing a loss. Therefore, the researcher here helps the owner to record financial reports so that in the future the owner can find out the profit and how to make this laundry service business grow. The research method used in this case uses the Descriptive method, where researchers go directly to the field to conduct observations and interviews with the owner of Mommy's laundry. In this study, researchers have assisted laundry service business owners in recording financial reports that occur, so that in the future it is hoped that laundry owners can make their own records for the development and sustainability of the business.

Another term for "character education" can be expressed as "Moral Formation" or "Ethical Guidance." This refers to the effort to develop and shape attitudes, moral values, and ethics in students through knowledge and guidance from various parties such as parents, teachers, and the community. The crucial roles of parents, teachers, and the community in shaping a child's character cannot be overlooked. Each child possesses inherent goodness that needs to be nurtured and socialized effectively to ensure optimal character development. In this digital age, especially among high school student, the use of digital media is prevalent. Educators, parents, and responsible adults in the community have the responsibility to guide and monitor children's use of digital media. While the digital era brings positive impacts, the existence of negative effects demands special attention. Therefore, efforts are required to ensure that children can use digital media wisely, allowing them to reap positive benefits for themselves and their lives

The Society 5.0 era reflects the world's transition towards a society that integrates digital technology with everyday life. In this context, traditional culinary delights, such as lemang, have the potential to evolve and maintain their relevance amidst changing times. Lemang, a traditional rice-based food prepared by steaming it in bamboo sticks, has become an inseparable part of the culinary heritage of people in several Southeast Asian countries. However, with technological developments and shifts in people's consumption patterns, there is a tendency to ignore traditional culinary delights such as lemang. Therefore, it is important to implement strategies that can promote lemang so that they remain in demand in the Society 5.0 era. Integration of digital technology in the production, distribution and promotion processes of lemang can be a solution. Using social media platforms to promote the uniqueness and deliciousness of lemang, as well as bridging traditional craftsmen with a wider market through e-commerce are some ways to introduce lemang to a new generation. Additionally, innovation in recipes and presentation, without losing its traditional essence, can also be an interesting approach. By combining traditional values and innovation in the Society 5.0 era, lemang will not only survive, but will also increasingly develop and be accepted in the hearts of global society. Culinary is an important aspect of human culture that continues to develop along with the times. The Society 5.0 era, which is marked by the integration of digital technology in everyday life, provides new opportunities and challenges in preserving and improving traditional culinary culture such as lemang. Lemang is a traditional food from Indonesia, Malaysia and several other Southeast Asian countries made from sticky rice cooked in bamboo. This study aims to explain how technology and innovation can be used to improve Lemang culinary culture in the context of the Society 5.0 Era.

The coffee shop business is very lively and in great demand some circles of society, wrong one of them is Kusuma Kopi Semarang. Kusuma Kopi Semarang still uses an ordering system that is still manual in terms of ordering, so an ordering system is made menu with the application of a combination of QR Code technology with website. To develop this research, the method used First Come First Served (FCFS). Using this method process Menu ordering is more effective because customers place orders First, you will immediately get service.

Mitsubishi Chemical Indonesia is a producer of Purify Terepthalic Acid (PTA) in Indonesia with an important role in meeting the primary needs of the Indonesian population by managing raw materials to produce purified terepthalic acid. Purified terepthalic acid is the main raw material for polyester fiber. The problem that occurs is the phenomenon of the bullwhip effect, namely the occurrence of fluctuations between orders and demand which results in a shortage of raw materials or low inventory which can cause production to stop. So the purpose of this study is to calculate the value of the bullwhip effect, determine the causes of the bullwhip effect, and determine solutions to reduce the bullwhip effect. This study begins by calculating the value of the bullwhip effect at the two echelons. The method used in this research is FMEA. The results of this study are the value of the bullwhip effect at echelon 1 (suppliers and PPIC) = 1.27 and echelon 2 (PPIC and distributors) = 0.93. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable.      

Academic stres is a condition of a student who feels pressured from outside himself that arises as a result of the demands of being superior to others. This study aimed to assess the stress levels of children between the ages of 13 and 15 before and after departure. A type of quasi-experimental research strategy was used in this study's quantitative research. Some of the games included clogs, ball relay, blind walk, and people-to-people. In this study, a one group, pretest-posttest design was used. The technique of choice for this study's sample, 166 junior high school children between the ages of 13 and 15, was purposeful sampling. utilising surveys using a Likert scale to collect data. Data analysis techniques using non-parametric statistics with a working method that uses SPSS 26 for windows as a calculation tool, namely descriptive analysis, prerequisite tests, and Wilcoxon tests with a significant α = 0.05. The results showed that there was an influence of outbound games on reducing student stres levels and obtained p = 0.001 (p < 0.05) with the average results of pre-test student stres levels (50.00) and post-test student stres levels (47.66). The conclusion of this study is that by giving treatment, namely fun games on outbound, it can reduce the stres level of students aged 13-15 years