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MSMEs are productive economic businesses run by individuals or small business entities to grow and develop their businesses in order to build the economy, so that MSMEs become the most important pillars in the Indonesian economy. The large number of competitors in the business world requires entrepreneurs to find strategies that can increase the sales cycle and fulfill the number of requests. Solusi Cash & Kredit is a company engaged in cash and credit sales of smartphones, furniture, and electronics. According to the owner of Solusi Cash & Kredit, Vivo smartphones are one of the best-selling brands on the market. The phenomenon that occurred in the company during August 2023 to June 2024 was the occurrence of fluctuations or instability in product sales levels. The purpose of this study was to determine the results of the comparison of sales forecasting with the Exponential Smoothingi and Least Square methods. The results obtained were that the exponential smoothing alpha 0.3 method had a MAPE value of 18.27% with a forecast value for the next period of 34 units per month. Alpha 0.5 had a MAPE value of 14.74% with a forecast value for the next period of 36 units per month. Alpha 0.7 had a MAPE value of 12.64% with a forecast value for the next period of 36 units per month. Alpha 0.9 had a MAPE value of 11.7% with a forecast value for the next period of 37 units per month. The least square method had a MAPE value of 7.2% with a forecast value for the next period of 41 units per month.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

Increasingly advanced technology currently encourages people to make transactions using electronic money (e-money). Currently, more and more Indonesia people are using electronic money, this can be seen from the volume of electronic money transactions which is increasing from year to year. People prefer to make transactions using electronic money because it is easier to transact with traders. This research aims to analyse the variables of interest rates, inflation, money supply, e-money and electronic money transactions in Indonesia. The type of research is quantitative analysis using secondary data from 2011 to 2021 with quarterly annual data take from Bank Indonesia (BI), World Bank and BPS (Central Statistics Agency). The analysis method used is VAR (Vector Autoregressive) and refined with Forecast Error Variance Decomposition (FEVD) analysis. The results of the VAR analysis show that there is a contribution to the variable itself and other variable. From the estimation results, it turns out that there is a reciprocal relationship between one variable and another variable, or in other words, all variable, namely the variable Inflation, JUB, E-Money, Interest Rate and Elecronic Money Transaction contribute to each other. The results of the FEVD analysis show that not all variables contribute to the variable itself.

Problems that still occur in the current condition of PT MASSINDO, which is located at Jalan Gatot Subroto no 23, Block 9, Semarang City, in the process of selling springbeds, still often experience fluctuations in sales of several types and types of springbeds which are influenced by the number of goods to be sold which do not match the number of sales, thus causing a lot of losses. Therefore, it is necessary to carry out an analysis process on sales that will occur in the coming period to increase the company's sales turnover and make cash turnover more stable. The method that will be used as a consideration for companies to stabilize sales of goods is the Trend Moment method.

Human resources as a resource in a company have a strategic role compared to other resources. Humans play a very important role in the development of a company. If a company has higher quality human resources than its competitors, then its performance will definitely increase. Human resource and competency planning in a company plays an important role in improving human resources, especially in terms of employee performance, employee performance to help achieve company goals. In this case, employee performance is a result that can be achieved by an individual or group of people in a company organization according to quantitative or qualitative aspects, considering employee compensation. Apart from that, a mismatch between an employee's competency (the employee's educational background and skills) and their job can also make the employee uncomfortable with what they are doing. This of course greatly affects the level of work productivity in the company. Competencies can clarify work standards and expectations that the company wants to achieve and can make it easier for companies to align work behavior with organizational values. Apart from that, HR planning as an activity is a process of how to meet current and future workforce needs for an organization. In meeting current workforce needs, the HR planning process means efforts to fill/cover workforce shortages both in quantity and quality. HR planning emphasizes forecasting efforts regarding workforce availability based on needs in accordance with future business plans.

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

This research aims to determine the effect of the government expenditure model and green growth based on green energy consumption in Indonesia which has 4 variables, namely carbon emissions, energy consumption, economic growth and government expenditure. The analytical method used in this research is the Vector Auto Regression (VAR) model with the Impulse Response Function (IRF) test, Forecast Error Varince Decomposition (FEVD), stationarity test, cointegration test, structural lag stability test, and optimal lag length test. . The results of the Vector Autoregression research using lag 1 as the basis show the contribution of each variable to the variable itself and other variables. The results of the Vector Autoregression analysis also show that the past variable (t-1) contributes to the current variable, both the variable itself and other variables. From the results of the analysis, there is a reciprocal relationship between one variable and another variable. Response Function Analysis shows the response of other variables to changes in a variable in the short, medium and long term, and it is known that the stability of the response of all variables is formed within a period of 5 years or the medium term. and long term. Variance Decomposition Analysis shows that there are variables that have the largest contribution to the variable itself in the short, medium and long term, such as CO2, EC, and GOV. Meanwhile, another variable that has the greatest influence on the variable itself in the short, medium and long term is CO2 which is strongly influenced by GOV and GDP.