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Application of Islamic Business Ethics or RM. Berkah Banjar 38, the subject of this research. Researchers use qualitative research methods. Qualitative research methods provide descriptive data in the form of spoken and written words and observable behavior. Therefore, researchers obtain three components: data reduction, data presentation, and data validation. R.M. Based on research, Berkah Banjar 38 applies business ethics. We provide the best products and services to meet customer needs. We offer the best, fastest, most accurate service at prices commensurate with the quality of our products. Engage in healthy competition. Collaborate to maintain integrity. Below are examples of business ethics that can be applied and are consistent with Islamic business ethics. Providing halal products and setting prices based on these products                                                                                                                                                     

to determine the partial and simultaneous effects of NPM, DER, and EPS on the stock prices of manufacturing firms in the food and beverage industry. For this quantitative research, secondary data sources were the Food and Beverage Department Manufacturing Companies' Financial Statements published in the IDX. Purposive sampling is the technique used for sampling. The t-test, F-test, and multiple linear analysis tests were used in this study's testing. The results of the partial study (t-test) showed that the stock prices of food and beverage manufacturing companies listed on the Indonesia Stock Exchange were positively and significantly impacted by NPM, DER, and EPS. It concurrently demonstrated that the stock prices of the Food and Beverage Manufacturing Companies listed on the IDX were positively and significantly impacted by NPM, DER, and EPS, either separately or in combination..

This research aims to find out what factors can influence the level of demand other than price in the North Sangatta main market. This type of research is field research, with a qualitative descriptive approach. The data collection techniques used in this research are interviews, observation and documentation. The data analysis used in this research is qualitative descriptive, through several stages, the first stage is data reduction, the second stage is data presentation, and the final stage is drawing conclusions. The results of this research show that there are several factors that influence the level of demand from the consumer's point of view and the producer's point of view in the main market of North Sumatra. From the consumer's point of view, factors that influence the level of demand include the size and shape of goods or services, promotions and discounts, and income. monthly, from the producer's point of view, including consumer behavior (consumer tastes), quality of goods, certain seasons or weather, and prices of other goods.

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.

Profit emerges as a pivotal informational cornerstone captivating investor attention, adeptly revealing the intricate dynamics of a company's stock valuation. Through PBV, researchers can discern stock valuation via a rational and concise approach. The research aims to explore the correlation between profitability and stock price within telecommunication enterprises registered at BEI during the 2020-2022 period. Employing purposive sampling, the study selected 16 companies as analytical units. The research methodology implements a descriptive-verifiable approach, leveraging secondary data sourced from BEI. Statistical analysis proceeded through linear regression to uncover inter-variable relational patterns. Research findings demonstrate that profitability contributes significantly to stock price fluctuations, with a 20.6% influence at a moderate correlation level.

This research aims to examine the effect of the Debt to Equity Ratio (DER) on the stock value of PT. Ramayana Lestari Sentosa Tbk during the 2019-2023 period. Using quantitative analysis with dependent data obtained from the Indonesia Stock Exchange, the analysis shows that the company's DER was within a moderate range (35%-42%) throughout the study period. The results indicate a negative correlation between DER and stock prices; however, the effect is not significant when viewed partially. The decline in DER in 2023 reflects the company's efforts to strengthen its capital structure and reduce dependence on debt. These findings are expected to enhance investors' knowledge and support the company's operations in developing future financial and investment strategies.    

This research aims to analyze the market power of the company PT. Hexa Karya Utama uses the Lerner Index as a measuring tool. The Lerner Index is an indicator that describes a company's ability to set prices above marginal costs, which reflects monopoly power and market power. In the context of the timber industry, where competition is increasingly fierce, understanding market forces is crucial for effective business strategies. The analysis results show that PT. Hexa Karya Utama has a significant Lerner Index value, which indicates quite good market strength.

The spice tea business, as part of the traditional beverage sector, has great potential to be developed as a pioneering entrepreneurship amidst increasing public awareness of a healthy lifestyle and consumption of natural-based products. Opportunities and challenges faced in developing this spice tea business as a form of entrepreneurial innovation based on local traditions. The main opportunities for developing the spice tea business lie in the diversity of spices in Indonesia, market trends that support organic and herbal products, and the potential for export to the global market. In addition, the sustainability of this business can also be improved through flavor innovation, modern packaging, and digital marketing strategies. However, the main challenges faced include limited capital, fluctuations in raw material prices, competition with modern beverage products, and low digital literacy among business actors.  

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

This study aims to assess the potential development of beef cattle farming businesses for farmers in Perbaungan District, Serdang Bedagai Regency. The variables used in this research are beef cattle production and beef cattle prices as independent variables, and farmers' income as the dependent variable. The analysis approach utilizes a quantitative method with a multiple linear regression model using time-series data sourced from the Central Statistics Agency (BPS) of Perbaungan District for the period 2019–2023. The results indicate that the development of beef cattle farming businesses in Perbaungan District has significant potential to increase farmers' income and improve their welfare. The variables of beef cattle production and beef cattle prices collectively have a significant influence on farmers' income.

Induction motors are components that convert electrical energy into mechanical energy and are very much in demand among industries, with low prices, sturdy construction and easy maintenance making these induction motors used for heavy industrial applications. However, the 3-phase induction motor at this time chooses a low torque and speed so that it affects the efficiency of the induction motor performance, which will decrease.  This study examines the effect of unsymmetrical 2-layer 6-phase induction motor design on the torque and speed of 3-phase induction motors using the finite element method. This research was conducted using Ansys software, which aims to see the magnetic flux density and the effect of 6-phase induction motor design on the torque and speed of a 3-phase induction motor using the finite element method. The induction motor that is the reference for this research has specifications of a 3-phase induction motor: 0.75 KW, 1 HP, 220/380 V, 3.5/2 A, 50 Hz, 1390 rpm. From the results of this study, the simulation results of the shape of the flux density ... which is designed with the parameters of a 3-phase induction motor with an unsymmetrical 6-phase 2-layer induction motor coil design.

This community service activity aims to provide solutions to the challenges faced by PT Citra Marindo in implementing digital marketing. PT Citra Marindo, a company engaged in providing products and services for the maritime industry, encounters obstacles in fully leveraging the potential of digital marketing. This activity focuses on assisting the company in improving and enhancing their digital marketing strategies. A more comprehensive digital marketing implementation was applied through various social media platforms such as Instagram, WhatsApp Business, and e-commerce platforms like Tokopedia. Additionally, business branding development included designing more attractive logos, professional product photos, and packaging that aligns with market preferences. Quality control systems were introduced to ensure high product quality, while effective promotional strategies were implemented to increase brand visibility and awareness among consumers. All steps were tailored to real-world conditions, including cost calculations for marketing elements to ensure they do not burden product prices and can be sustained. It is hoped that this activity will have a positive impact on increasing PT Citra Marindo business profits and serve as a useful reference for other businesses facing similar issues

The financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-20203 period was greatly influenced by fluctuations in global commodity prices and macroeconomic conditions that had an impact on the company's competitiveness and profitability. Therefore, it is important to assess how companies in this sector are managing their financial performance amid various challenges and opportunities. This study analyzes financial performance using several main financial ratios, including liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio), profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin), and activity ratios (Total Asset Turnover and Inventory Turnover). The method used to conduct the analysis is the quantitative descriptive analysis method, using data that has been taken based on the annual financial statements of companies listed on the IDX during the period. Sample selection using the purposive sampling method, resulted in 3 companies being analyzed. The results of the analysis of 81 data observed using the Multiple Linear Regression method showed that environmental performance and environmentally friendly products had a positive impact on the company's financial performance, while environmental poroscope and environmental activities did not show a significant influence on the company's financial performance.

Desa Burno in Lumajang has experienced a significant surge in cardamom cultivation in line with evolving agricultural trends. While initially boosting farmers' incomes, this production explosion has led to a drastic decline in cardamom prices in the market. This phenomenon is exacerbated by the dominance of middlemen who control pricing and marketing, making it difficult for farmers to obtain fair prices. This article explores the dynamics of the cardamom market in Desa Burno, including the impact of mass planting trends on prices and the limitations faced by farmers due to middlemen influence. Through qualitative analysis, market data, and structured interviews, this research uncovers the challenges faced by cardamom farmers and provides recommendations for fairer marketing strategies. Additionally, the FOMO (Fear of Missing Out) behavior among farmers has contributed to the increased cultivation of cardamom, further worsening the market situation. This study aims to provide deeper insights into the relationship between cardamom agriculture, middlemen dominance, and FOMO behavior, while offering solutions to enhance the welfare of farmers in Desa Burno.

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

This research analyzes the role of monetary policy in controlling inflation through a literature study. Monetary policy, with instruments such as interest rates, open market operations, and minimum cash reserves, plays an important role in stabilizing prices. Literature analysis shows that the effectiveness of monetary policy in controlling inflation is highly dependent on economic conditions, political stability and public expectations. In addition, monetary policy sometimes faces limitations in dealing with global crises, which require fiscal policy support for optimal results. It is hoped that the results of this research can become a reference for more effective policies in controlling inflation in the future.

Fractions and decimals are basic mathematical concepts that have an important role in various aspects of daily life. This article discusses how fractions and decimals are used in daily activities such as measuring, calculating, and carrying out financial transactions. For example, in cooking, fractions are used to measure food ingredients, while decimals often appear in weight and length measurements. In economic transactions, decimals are key in rounding numbers and calculating prices. This article also explains the importance of understanding conversions between fractions and decimals to make decision making easier, both in personal and professional contexts. By providing applicable examples, it is hoped that this discussion can increase appreciation of the role of fractions and decimals in real life and encourage deeper mastery of these concepts.

Harapan Baru is a crab procurement business that serves as a critical link between fishermen and pond farmers. Crabs, as the primary commodity, are subject to significant price fluctuations and quality variations. This study aims to evaluate the economic viability of Harapan Baru's operations by analyzing costs, revenue, and profitability. Employing a critical incident technique, the research found that the First-In-First-Out (FIFO) inventory management method and Economic Order Quantity (EOQ) model significantly enhance operational efficiency. By ensuring timely inventory turnover and optimizing order quantities, these methods mitigate risks associated with demand variability, climate change, and operational challenges. Moreover, the study underscores the essential role of mangrove ecosystems in sustaining crab populations and the economic benefits derived from this natural resource. The integration of technology and SWOT analysis highlights the potential for Harapan Baru to enhance its competitive advantage and contribute to the long-term sustainability of the fisheries industry.

Effective marketing planning is the key to success for companies, especially in the increasingly competitive automotive industry. This research aims to analyze the planning and marketing process carried out by Mitsubishi Xpander. The method used is a literature review, which involves analyzing various reference sources related to marketing and business strategy. The findings show that Mitsubishi Xpander has successfully implemented a planned marketing strategy, including product adjustments, competitive prices and effective promotions. Additionally, in-depth market analysis helps companies in understanding consumer preferences and identifying opportunities in the market. The implications of this research highlight the importance of implementing marketing strategies that are adaptive and responsive to changing consumer trends to increase competitiveness and business sustainability. The results of this research can provide insight for other companies in formulating more effective and efficient marketing strategies.