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Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

In the context of supply chain management and international business, sustainability in global supply chains is crucial. This literature review synthesizes various studies to explore strategies, outcomes, and challenges related to sustainability initiatives in different organizational settings. The findings highlight the importance of stakeholder engagement, technological innovation, and regulatory compliance in promoting sustainable practices. Additionally, adopting green technologies and collaborating with suppliers are essential for enhancing sustainability and operational efficiency. Integrating Sustainable Development Goals (SDGs) and digital advancements is key to achieving competitive advantage and resilience in global markets.

The research tries to explain credit guarantees that are generally accepted by banks, especially in the MSME credit segment. The author tries to explain best practices related to credit guarantees, credit guarantee assessment and,  types of guarantees that are generally avoided by banks. The object in this study is a bank that serves financing or credit, especially the UMKM segment, both government banks and private banks. The research method used was descriptive qualitative. Sources of data used are data that the authors obtained from the bank's official website which is the object of research. In addition, the author also collects brochures from several banks, other supporting data is the credit policy guidebook that the author has where the author has worked at several of these banks. To complete the information and data, the author also conducted interviews with several marketing banks. The results of the discussion in this study explain the types of collateral generally accepted by banks are land and buildings, vacant land, kiosks, motorized vehicles 2 and 4 and deposits. For LTV (Loan To Value) or the ratio of the amount of the loan compared to the guarantee provided, among others, a maximum of 70-80% vacant land, 80% maximum land and buildings, 60-70% maximum motorized vehicles and a maximum deposit of 90%. The guarantees generally avoided by banks for land and buildings are guarantees intended for green lines, road widths less than one meter, under high voltage electricity, carried by heavy currents, land in dispute, land and buildings designated and used for public and religious facilities etc .

This study aims to determine the level of customer satisfaction with service quality at the Green White Café Bogor, then to determine the value of the consumer satisfaction index at the current Green White Café Bogor and the last is to determine the factors that must be improved so that customer satisfaction can be met. The population in this study were visitors to the Green White Café Bogor with a total sample of 100 respondents and was determined based on the Slovin formula. Data collection techniques were carried out using surveys and questionnaires, while for data analysis using the help of Microsoft Excel 2010 and SPSS version 22 software to test the validity test, reliability test, Service Quality (SQ), Customer Satisfaction Index (CSI) and Importance Performance Analysis (IPA). ). The results showed that there were 12 service qualities that got a negative gap, 4 service quality that got a positive gap, and 1 that got no gap. Then for the value of the consumer satisfaction index at the Green White Café Bogor is currently 83.27%, which means that consumers feel quite satisfied but are not considered to be maximized overall, and in the importance performance analysis (IPA) analysis, there is one service attribute that must be a priority. main to be improved by café management in order to meet customer satisfaction.

This study aims to determine the effect of investment decisions, dividend policy and debt policy on corporate value decisions in the property, real estate and building construction sectors for the period 2016-2018. This research uses quantitative analysis. The coefficient of determination test results where the adjusted rsquare value of the Investment Decision variable (X1), the Dividend Policy variable (X2) and the Debt Policy variable (X3) is 90.5%, which means that the deterimination coefficient value of the Investment Decision variable (X1), the Dividend Policy variable (X2) ) and the debt policy variable (X3) has a dominant factor affecting the firm value variable (Y). Based on the results of multiple linear regression, the equation Ŷ = -1.972 + 0.071 + 0.018 + 0.602 is obtained. From the results of hypothesis testing, it states that there is an influence of the Investment Decision (X1), Dividend Policy (X2) and Debt Policy (X3) on Firm Value (Y). The results of the partial t test where the significant value of the Investment Decision variable (X1) is 0.000 <0.05, the significant value of the Dividend Policy variable (X2) is 0.000 <0.05 and the significant value of the Debt Policy variable (X3) is 0.022 <0.05.

This study aims to determine how consumers perceive the Tokopedia and Shopee marketplaces on the dimensions of product, price, promotion, and ease of use, namely in the community in the Cibinong District, Bogor Regency. This research uses descriptive research with a quantitative approach and uses data analysis techniques Weighted Means Score (WMS) by comparing the average value of each variable. Analysis of the assessment of consumer perceptions of the Tokopedia and Shopee markets is measured by a Likert scale using a questionnaire distributed to 150 respondents who have purchased at the Tokopedia and Shopee markets. The results of this study indicate that the product variable (X1) Shopee (with a score of 4.35) is superior to Tokopedia (with a score of 4.01), on the price variable (X2) Shopee (with a score of 4.24) is superior to Tokopedia ( with a score of 3.98), on the promotional variable (X3) Shopee (with a score of 4.38) was superior to Tokopedia (with a score of 4.07), and on the variable using Shopee (X4) (with a score of 4.42) was more superior to Tokopedia (with a score of 4.21).

This study aims to determine the financial performance of PT. Blue Bird Tbk which was examined based on analysis using the Economic Value Added (EVA) method during 2014 – 2018 period. Quantitative approach was used and the study population is also a sample of research is the financial statements of the last five years (2014-2018). Data collection is done by taking documentation from the official website and then analyzed using the EVA method which consists of NOPAT analysis, Invested Capital, WACC, Capital Charges. The results showed that Economic Value Added (EVA) at PT. Blue Bird Tbk in the 2014-2018 period got EVA value < 0 meaning that the company could not create economic value added. This happened because the level of capital costs is higher than the rate of return on operating profits of the company due to new competitors in the form of online transportation.

Teenagers are potential consumers for skin care products such as hand body lotion because in their teens they want to try new things. Seeing this phenomenon, the manufacturers of skin care products competing to captivate the hearts of consumers by growing a positive brand image to adolescents, causing interest in buying hand body lotion. Based on this, a hypothesis emerged that students tend to be interested in buying hand body lotion from brands with positive images. Therefore, the purpose of this study was to obtain a picture of the relationship between brand image and buying interest at students of SMAN 2 Cipocok Jaya, Serang City. The method used is quantitative by using SPSS version 12.0 and the method of data collection by observation, interviews and distributing questionnaires to students of Cipocok Jaya Serang City with 123 people. Data collection techniques using a questionnaire with a Likert scale, each of which has been tested using validity and reliability. The data analysis used a bivariate correlation analysis and hypothesis testing using the t test so that the results show that there is a positive relationship between brand image and buying interest in Class XI students of SMAN 2 Cipocok Jaya, Serang City, this is evidenced by the results of the correlation coefficient of brand image with buying interest (r) equal to 0.332 and p = 0,000 with p <0.05.

This study aims to determine the level of performance of the Bogor Regency SAMSAT service on community satisfaction, then to know the level of expectation of the Bogor Regency SAMSAT service based on public opinion, and the last is to determine the level of disparity between performance and expectations of the Bogor Regency SAMSAT service. The population in this study were the taxpayers at SAMSAT Bogor Regency with a total sample of 100 respondents. Data collection techniques were carried out using surveys and questionnaires, while for data analysis using the help of Microsoft Excel 2007 software and SPSS version 22 to test, namely, validity tests, reliability tests, Service Quality (SQ), Customers Satisfaction Index (CSI), and Importance Performance Analysis. (IPA). The results showed that the index value of community satisfaction with the quality of service at SAMSAT Bogor Regency is currently 81.50%, which means that consumers are quite satisfied with the service system administration manunggal one atap Bogor Regency are not considered optimal overall, as for the most important expectations for the community is in the cleanliness and safety of the environment while the low level is in the discipline of officers so that the three factors must be improved and improved, all indicators of service quality get a negative gap.

This research is aimed to investigate the effect of taxpayer awareness, tax sanctions, and tax services on individual taxpayer compliance at the Pratama Cileungsi tax service office, Bogor regency. The population of this study is an individual taxpayer. This research used Accidental Sampling technique, amounting to 100 samples. The results showed that tax sanctions had a significant effect on the level of compliance. The results of the t test on the tax sanctions variable (X2) obtained t count of 5.505. The t test result for the tax sanction variable was 5.505> 1.985 with a significance level of 0.000 <0.5. The results of the value of Fcount> Ftable or 13.615> 2.36 collectively, the taxpayer awareness variable, tax sanctions and, tax services have a significant effect on individual taxpayer compliance. Linear regression test results obtained Y = 15.072 + 0.030 X1 + 0.607 X2 + 0.030 X3 + e. The result of the coefficient of determination test shows that the R Square value is 29.8 percent.

The purpose of this study was to determine how consumers' perceptions of the marketing mix of fresh beef products at Warung Pangan Sehat. This type of research uses descriptive quantitative. The sampling technique used is accidental sampling technique. Determination of the sample using the Slovin formula so that the sample obtained is 100 respondents. And data analysis techniques using the tools SPSS and WMS.Based on the results of the analysis discussion using the Weight Mean Score (WMS). The results of the assessment of the condition of each variable, namely the criterion product variable are very good with an average value of 3.48, the criteria promotion variable is very good with an average value of 3.42, the criteria price variable is very good with an average value of 3.35, the location variable very good criteria with an average value of 3.31. The highest average interpretation value is on the product variable with a value of 3.48 which is in the very good interpretation criteria.  Consumers have perception that fresh beef products at  Warung Pangan Sehat are very good.  While the lowest average interpretation value is on the location variable with a value of 3.31 which means that the interpretation is very good. Consumers have a perception that the location of Warung Pangan Sehat is still accessible to consumers.  The average interpretation value of all indicators is 3.39 which means very good.  Overall, consumer perceptions of fresh beef products and promotions carried out are very good, the prices offered and the locations of Warung Pangan Sehat are affordable to consumers.

This research was conducted to determine the financial performance of the Employee Cooperative (KOPKAR) Majelis Luhur Persatuan Tamansiswa "SEJAHTERA" with reference to the decision of the Minister of Cooperatives and Small and Medium Enterprises No. 06 / Per / Dep.6 / IV / 2016 regarding guidelines for health assessment of savings and loan cooperatives and cooperative savings and loan units. This research is descriptive quantitative, the data source used is secondary data with the time series method which comes from the financial statements of the balance sheet and the income statement between 2014 and 2018. The data analysis technique in this study uses quantitative analysis, namely using the ratio as a measuring tool, The ratios used in this study are the ratio of capital, quality of productive assets, management, efficiency, liquidity, independence and growth, cooperative identity.

The purpose of this study was to determine the effect of work conflict and work stress either partially working, and the simultaneous of the employee performance at PT Herculon Carpet Semarang. This research is a descriptive quantitative study with  sample 72 employee. Data collection methods used were purposive sampling. Data were analyzed with the statistical software SPSS 25. The result of the research showed that variable of  work conflict influence significant positive for employee performance with thitung score amounted 4,261 > ttabel 1,995 and significant score 0,000 ˂ 0,05, variable of work stress influence significant positive for employee performance with thitung score amounted 3,215 >ttabel 1,995 and significant score 0,002 ˂ 0,05, then variable of work conflict and work stress simultant influence significant positive for employee performance Fhitung score amounted 22.044 > Ftabel 3,13 and significant score 0,000 ˂ 0,05. Result for koefisien determinasi (R2) amounted 0,390 or amounted 39%

Sales are the main activity to generate profits. Sales and recording procedures that are good and according to company needs can be carried out with a sales accounting system. Cash sales and cash receipts are very important in an agency, because cash is an important asset. In recording sales and cash receipts, this agency still uses manuals. This study designed a system that is able to assist companies in calculating sales and cash receipts. With this cash sales and cash receipt information system, it is hoped that the procurement, sales planning and supervision will be carried out very well. besides that, it can also produce reports that are precise, accurate and efficient.

Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public

Penelitian ini bertujuan untuk menguji pengaruh social media marketing activities terhadap brand loyality dan efek mediasi brand consciousness dan value consciousness, dengan studi kasus pada konsumen kopi Janji Jiwa di kota Surakarta. Sampel yang digunakan dalam penelitian ini adalah 109 responden, dengan kriteria konsumen yang mengetahui tentang kopi merek Janji Jiwa, konsumen yang melakukan pembelian produk Kopi Janji Jiwa dikawasan Kota Surakarta, dan konsumen yang mengikuti akun media sosial Instagram atau Facebook Kopi Janji Jiwa. Teknik analisis yang digunakan dalam penelitian ini adalah teknik Structural Equation Modelling (SEM), program aplikasi yang digunakan adalah Analysis Of Moment Structur (AMOS). Penyebaran kuesioner dilakukan secara daring menggunakan Google Form. Hasil penelitian menunjukkan bahwa Social media marketing activities berpengaruh terhadap brand consciousness dan value consciousness, Brand consciousness berpengaruh terhadap brand loyalty, social media marketing activities dan value consciousness tidak berpengaruh terhadap brand loyalty. Brand consciousness memediasi pengaruh social media marketing activities terhadap brand loyalty. Value consciousness tidak memediasi pengaruh social media marketing activities terhadap brand loyalty. Keyword : Social media marketing activities, Brand consciousness, Value consciousness, Brand Loyalty.

Pelaksanaan pengabdian masyarakat ini bertujuan untuk memberikan rekomendasi bagi pemerintah dalam menunjang strategi maupun inovasi penyaluran bantuan sosial kepada masyarakat Sulawesi Utara. Metode yang digunakan adalah webinar melalui aplikasi zoom, mengingat situasi dan kondisi yang dialami pada masa pandemi Covid-19. Melalui pemaparan pakar dari perspektif pemerintah, teologi sosial, etika sosial dan peneliti di bidang sosial dan agama diperoleh pencerahan mengenai polemik bantuan sosial di masa pandemi serta disadari pentingnya strategi dan inovasi dalam menyalurkan bantuan sosial bagi mereka yang membutuhkan sebagai dampak dari pandemi Covid-19. Sejatinya, keterlibatan pemerintah, lembaga agama, organisasi masyarakat dan semua pihak dalam menyalurkan bantuan sosial dengan tepat sasaran dapat meringankan beban sesama yang mengalami penderitaan pada masa pandemi Covid-19.

Kaum muda sangat dikenal  enerjik, kreatif dan punya banyak bakat meskipun di tengah tantangan zaman now / zaman sekarang diantaranya semakin banyaknya informasi yang bisa diterima yang tidak dapat difilter oleh internet dan jika kaum muda tidak dibina tentu informasi-informasi negatif bisa dikonsumsi. tantangan seperti itu nantinya akan  mempengaruhi karakteristik mereka. Sementara itu beragam potensi yang dimiliki kaum muda sangat disayangkan jika tida dibina dengan baik. Pentingnya peranan di bidang akademik dan organisasi sebagai media pengembangan potensi kaum muda yang merupakan calon pemimpin masa depan sangat diharapkan di zaman now. Melalui bina rohani dengan tema “Kristen Muda Berprestasi Akademik-Berdayaguna dalam Organisasi; Menjawab Tantangan Zaman Now memberi bekal dan motivasi bagi kaum muda Kristen sehingga di zaman now dapat mengembangakan potensi dan memberi karya bagi gereja dan masyarakat.

sebagai dasar dalam Pelayanan merupakan dasar bagi Tim Kerohanian Kristen (TKK) Fakultas Kedokteran melakukan pelayanan dalam lingkup kampus. Melayani dengan kasih sebagai mana yang dilaukan Yesus, merupakan dasar pijakan dalam semua pelayanan yang dikerjakan. Keanekaragaman karakter yang dimiliki setiap pengurus, keanekaragaman potensi serta talenta yang dimiliki seharusnya memperkaya sebuah komunitas dalam mengerjakan pelayanan. Namun kurangnya kerjasama, komunikasi dan interaksi diantara pengurus meyebabkan sejumlah masalah terjadi. Mengantisipasi akan hal ini terjadi kembali dalam kepengurusan yang baru, maka Pengurus TKK yang menjabat, berusaha untuk mencari solusi akan masalah yang dihadapi dan salah satunya, memperbanyak kegiatan pelatihan terkait dengan tugas dan tanggung jawab yang diemban. Maka tindak lanjut dari masalah yang dihadapi, dilaksanakanlah kegiatan Ret-ret Calon Pengurus TKK  Fakultas Kedokteran Unsrat dengan tujuan, untuk memperlengkapi calon Pengurus yang ada untuk terbeban dengan pelayanan yang dianugerahkan Tuhan serta memiliki kecakapan berkolaborasi dalam lingkup Tim Kerohanian Kristen di Fakultas Kedokteran Unsrat. Metode yang di gunakan adalah  Ceramah, Talk Show (Tanya jawab). Berdasarkan hasil evaluasi dari kegiatan ini, calon pengurus terbantu dengan adanya peningkatan pemahaman terkait kerja sama tim.