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Customer satisfaction is a crucial indicator in assessing the quality of a company's products, services and overall experience. This research aims to identify the level of customer satisfaction and optimize the available data for effective use in sentiment analysis. In this study, we analyzed 4,353 customer reviews collected over the past year, with 3,481 reviews used as training data and 871 reviews as testing data. The analysis process was conducted using the Cross-Industry Standard Process for Data Mining (CRISP-DM) approach and leveraged the Logistic Regression algorithm to build a predictive model. Model evaluation using the confusion matrix yielded an accuracy of 94.60%, a precision of 94.26%, and a recall of 94.60%. The analysis was conducted using Jupyter Notebook and the Python programming language. The results indicate that sentiment analysis is effective in identifying and predicting customer satisfaction levels, which in turn can help a company’s products improve its service strategies. The optimization of previously underutilized data now provides deeper insights into customer perceptions and expectations, enabling the company to make more targeted decisions and enhance overall customer satisfaction.

This study explores the factors influencing firm value in the manufacturing industry in Indonesia, specifically focusing on dividends, investment opportunities, and leverage. The analysis is based on publicly available data from 178 manufacturing companies in Indonesia, spanning the years 2018 to 2023. The primary objective of this research is to identify the key determinants of firm value in Indonesia's manufacturing sector, grounded in capital structure theory, through the development of a theoretical model. The findings indicate that dividend policy, investment decisions, and leverage have a positive impact on firm value within Indonesia's manufacturing industry. This study provides empirical support for both the pecking order theory and agency theory.

The aim of this study is to find out the influence of Current Ratio, Leverage, Return on Total Assets, and Company on Bonds Rating in non-financial service industry sector listed on the Indonesia Stock Exchange. This research is uses secondary data from the Indonesia Stock Exchange listed company and list of companies that had been rated by PT Pefindo in 2014-2018. While the sampling method selection uses purposive sampling and the results are 15 non-financial service companies. The regression model is using an ordered logistic regression by IBM SPSS 23 version software. The research result shows that Current Ratio, Return on Total Assets, and Company Size partially have a significant influence on Bonds Rating. While Leverage has no significant influence on Bonds Rating.

The method applied in this study is Systematic Literature Review (SLR) and this work examines the pertinent literature between 2020 and 2024. The sources included here were Scopus, Web of Science, Google Scholar while using the following keywords; digital communication and profitability. The findings indicate that firms that engage in anticipatory digital media communication receive higher customer interactions of between 10-30% and continued patronage and sales. Furthermore, AI and big data help organizations tailor their communication strategies, maximize CLV and minimize operation expenditures. However, the study also revealed that digital skills’ dearth and organizational reluctance to embrace digital technology are a thorn for firms, particularly MSMEs, regarding the appropriate execution of digital communication strategies. Based on the findings of this study, the conclusion is that enhanced digital communication can enhance the profitability of the company as long as adequate technological platform and increased digitization of company’s employees are in place. As for the suggestions for future research, they include examining the effects of data privacy legislation on Digital Communications Planning and analyzing how manufacturing and, especially, financial service industries can leverage Digital Technology to create a sustainable competitive advantage.

This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.

The rise of digital media, particularly social media like Instagram, has transformed how beauty products are marketed and consumed. This research aims to investigate the influence of beauty tutorial video content on Instagram on the purchasing interest of cosmetic products among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang. A quantitative methodology was employed, involving a sample of 31 respondents who completed a structured questionnaire. The findings revealed a significant positive correlation between the video content and purchase interest, indicating that engaging tutorial content effectively drives students' interest in buying cosmetic products. This study contributes to understanding the impact of social media marketing on consumer behavior in the beauty industry and suggests that brands leverage such platforms to enhance consumer engagement and sales. The implication of this research is to assess the extent to which beauty tutorial content on Instagram influences the purchasing interest in facial cosmetics among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang. Therefore, it aims to provide insight into how significantly beauty tutorial content on Instagram affects the purchasing interest in facial cosmetics among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang.

This study aims to examine the strategies implemented by the Regional Drinking Water Company (PDAM) in providing adequate clean water and sanitation services in Labuan Bajo Village, Komodo District, West Manggarai Regency. The results indicate that PDAM possesses several strengths, weaknesses, opportunities, and threats in carrying out its functions. The main strengths of PDAM include an extensive distribution network, strong regulatory support, adequate technical capacity, stable availability of raw water, and responsive services. However, its weaknesses include aging infrastructure, limitations in human resource management, financial constraints, the long distance of raw water sources from the distribution center, and frequent service disruptions. The opportunities that PDAM can leverage include regulatory support from the government, increased public awareness of the importance of clean water, the implementation of innovative projects, partnerships with the private sector, and the adoption of modern technology. On the other hand, threats faced by PDAM include the impact of climate change on raw water availability, limited water resources, suboptimal human resource management, and issues with cash flow and long-term funding.By understanding these factors, PDAM can formulate more effective strategies to enhance its performance and provide better clean water and sanitation services. Several recommendations are proposed, including infrastructure revitalization, improved staff training and development, diversification of funding sources, adoption of innovative technologies, and strengthening collaboration with external partners. Implementing these recommendations is expected to support the sustainability of PDAM Labuan Bajo's services in meeting the community's needs for clean water and sanitation in the region.

This research aims to examine the influence of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, and inventory intensity. Meanwhile, the independent variable in this study is tax planning. The tax pre-planning in this study was measured by the Cashl Effectivel Tax Ratel (CETRl). The population in this study is lmanufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The determination of the sample in this study used the purposive sampling method. The results of the study show that profitability, leverage, and inventory intensity have a significant effect on tax planning.

This study aims to analyze the strategy of improving employee performance at PT XYZ, a state-owned company that plays a vital role in the provision of electricity in Indonesia. In the context of increasingly fierce competition and increasing customer demands, SWOT analysis is used to identify the strengths, weaknesses, opportunities, and threats facing companies. The results of the analysis show that internal strengths, such as technical expertise, can be leveraged to develop more innovative products and services. This study also emphasizes the importance of improving service quality as a key factor in increasing customer satisfaction. Thus, the recommendations produced are expected to assist PT XYZ in formulating an effective strategy to achieve its business goals. The results of this research make a significant contribution to the development of human resources and the improvement of company performance.

Technological advancements have brought significant transformations across various fields, including the application of machine learning in recommendation and classification systems. Machine learning leverages data processing, utilizes algorithms, and efficiently identifies patterns to produce accurate recommendations and predictions. This study aims to review machine learning-based recommendation system approaches, analyze model performance, and compare the algorithms used. A literature review was conducted by examining journals published in the past five years, focusing on algorithm implementation. The findings indicate that the Naïve Bayes algorithm delivers the best performance, achieving an accuracy of up to 97%. This algorithm is particularly well-suited for processing small to medium-sized datasets with high efficiency. The research provides comprehensive insights into the performance and limitations of various algorithms, serving as a valuable guide for future developments in the field.

The importance of seeking knowledge in Islam is emphasized as one of the means to achieve both worldly and eternal happiness. However, in the digital era, seeking knowledge faces new challenges and opportunities. This study examines the Islamic perspective on seeking knowledge in modern life, focusing on the challenges, opportunities, and the influence of technology on character development in the digital age. The main challenges include the overwhelming amount of information that may not always be of high quality, as well as the distractions brought by technology that can divert attention from the core purpose of education. On the other hand, the opportunities presented by the digital era include easy access to various knowledge sources through online platforms and more interactive and engaging learning methods. This research also identifies the influence of technology, such as social media and educational apps, in shaping an individual’s character through the dissemination of Islamic values that promote good morals. The findings show that although the challenges in the digital era are considerable, technology can be leveraged to enhance the pursuit of knowledge and ethical education when used wisely. Character development, in line with Islamic teachings, can still be achieved through the wise use of technology in seeking knowledge. This study recommends the integration of technological education and ethical education to shape a generation that is knowledgeable, morally upright, and ready to face the challenges of the modern world.

Company financial performance is one of the important indicators in assessing the sustainability and competitiveness of a company in the market. This study aims to analyze the relationship between liquidity, leverage, and company size on company financial performance based on existing literature. The research method uses a literature review approach that analyzes the results of previous studies from various journals and scientific articles. The review results show that liquidity has a positive relationship with financial performance in conditions where the company is able to manage current assets optimally. Leverage can have a positive or negative effect depending on the proportion of debt to equity, while company size is often associated with operational efficiency and competitiveness. This study provides theoretical insights for managerial decision making in managing financial resources.  

In the rapidly evolving digital era, effective business models are crucial for sustaining competitiveness. This research explores the application of the Business Model Canvas (BMC) to TemplateKuy, a digital platform providing Notion and Spreadsheet templates. The study aims to identify how BMC's nine components—customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structures—can be optimized for business growth and sustainability. A qualitative descriptive method was employed, involving interviews, observations, and SWOT analysis to evaluate TemplateKuy’s strategic positioning. The findings reveal that BMC helps TemplateKuy create tailored strategies that align with market demands, improve operational efficiency, and increase value for its users. However, challenges such as resource limitations and market competition persist. These results offer valuable insights for similar businesses aiming to leverage BMC for strategic planning. The study emphasizes the importance of continuous innovation and customer feedback to maintain relevance in the dynamic digital industry.

This study examines the effect of leverage on the profitability of PT Pabrik Kertas Tjiwi Kimia Tbk during the 2020–2024 period. Using a causal research method with secondary data obtained from financial reports published on the Indonesia Stock Exchange (IDX), the study analyzes the relationship between Debt to Equity Ratio (DER) as the leverage indicator and Return on Assets (ROA) as the profitability indicator. The results indicate a significant negative relationship between leverage and profitability. Increased DER is associated with a decrease in ROA, suggesting that excessive debt reduces financial performance due to higher interest costs and financial risks. This study contributes to the understanding of leverage's impact on profitability in the manufacturing sector, offering valuable insights for corporate management, investors, and academics. Recommendations include enhancing operational efficiency and optimizing debt management strategies to improve long-term profitability

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

This study examines how women entrepreneurs in Micro, Small, and Medium Enterprises (MSMEs) in the creative economy sector leverage digital technology to strengthen their roles in the urban tourism ecosystem. Using a qualitative approach supported by secondary data and non-intervention observations over six months in South Jakarta, the study analyzes the dynamics of digital adoption, the cultural value of creative products, and structural barriers affecting women's entrepreneurial experiences. The findings reveal that digital utilization is most prominent on easily accessible platforms such as Instagram, TikTok, and WhatsApp, while the use of more complex tools, such as marketplaces, websites, and analytics, remains limited. Women’s creative products, in subsectors like culinary, crafts, fashion, and others, prove to enrich the tourism experience and reinforce the city's destination identity. However, low digital literacy, minimal mentoring, and weak integration into the formal tourism supply chain hinder the optimization of these potentials. Additionally, the digital adoption patterns found support the Technology Acceptance Model's explanation that the perceived ease of use is a key factor in early technology adoption. This study fills an important gap in the literature by linking gender issues, digital transformation, the creative economy, and urban tourism within a unified framework. The research emphasizes the importance of strengthening digital capabilities and structured collaboration between women-led MSMEs and tourism stakeholders to enhance the sustainable competitiveness of destinations.

In the era of rapid digital transformation, social media platforms have become dominant tools for communication, marketing, and consumer interaction. Among these, TikTok has emerged as one of the most influential spaces for creative digital promotion, particularly for small businesses and creative industries. This study explores @dyputustudio’s utilization of TikTok as a promotional medium for its self-photo studio services, focusing on how the platform is used to build interactions and relationships with consumers. The research employs a qualitative descriptive approach, emphasizing observation, interviews, and documentation analysis to understand Dyputu Studio’s promotional strategies and audience engagement patterns. Findings reveal that TikTok functions not only as a promotional channel but also as a space of social interaction and digital community formation between the studio and its consumers. The platform’s interactivity, algorithmic visibility, and audio- visual creativity enable Dyputu Studio to effectively showcase its self-photo studio services, stimulate audience participation, and cultivate brand loyalty. This study demonstrates that digital communication on TikTok aligns with Pierre Lévy’s New Media Theory, which highlights interactivity, hypertextuality, and networking as key dimensions of modern media engagement. Through consistent content creation, responsive communication, and trend adaptation, Dyputu Studio successfully transforms social media presence into a form of digital relationship marketing. The study contributes to the understanding of how small creative businesses can leverage social media to achieve marketing and communicative goals in the digital era.

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0.  The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.

Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.

The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypothesis testing (t-testing). The findings indicate that the following factors raise a company's value: cash holding, corporate governance, profitability, and leverage.