Research This aim For compile report financial situation of Palapa Grilled Chicken MSME with apply Standard Accountancy Finance Entity Micro, Small, and Medium Enterprises (SAK EMKM). This MSME located in Tanjung Gusta Village and has operate since in 2012, however recording his finances Still done manually and not yet in accordance with standard applicable accounting. This is cause owner business difficulty in understand condition finance business in a way accurate. The method used in study This is method descriptive qualitative with technique data collection in the form of observation, interviews, and documentation. The data collected Then analyzed and compiled in form report finances consisting of from report position finance, reports profit loss, and notes on report finance in accordance with provisions of the EMKM SAK. Research results show that compilation report finance based on SAK EMKM can helping MSMEs to obtain a clearer picture clear about report position financial reports profit loss and performance business in a way overall. The implementation of SAK EMKM also increases awareness owner business to importance recording systematic and accurate financial research.? This expected can become references and guides for other MSME actors in increase quality management finance through implementation standard simple, relevant, and easy accounting understood.

This study aims to analyze the influence of service quality and brand trust on customer loyalty at Café Hill & Tiff in Palopo City. A quantitative approach was employed, with data collected through questionnaires distributed to 35 respondents who are customers of the café. The data were analyzed using multiple linear regression to examine both simultaneous and partial effects between variables. The results show that service quality and brand trust simultaneously have a significant influence on customer loyalty, with a significance value of 0.011 (< 0.05) and an F-value of 5.365 (> F-table 3.35). Partially, both variables also have a positive and significant impact. The coefficient of determination (R²) indicates that 28.4% of the variation in customer loyalty can be explained by service quality and brand trust, while the remaining 71.6% is influenced by other factors outside this study. These findings underscore the importance of consistently delivering quality service and building brand trust as strategic efforts to maintain customer loyalty amid increasing business competition.

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held

The study was designed with the aim of determining the effect of TATO, DER, and ROE variables on stock price variables. A quantitative approach was used in this study, with time series data analysis through a multiple linear regression model based on Ordinary Least Squares (OLS), which was processed using Eviews12 software. The partial results of the TATO variable obtained  While the DER variable showed  meaning that acceptance of and ROE obtained a  stating that  was accepted. The results of the study simultaneously showed a  In conclusion, TATO, DER, and ROE simultaneously and significantly influence stock price movements. However, TATO was found to have no significant effect on stock prices. In contrast, DER and ROE showed a significant real impact on stock prices.
 

The low proportion of Grade A harvest quality in Hokkaido corn farming remains a challenge for horticultural agribusiness practitioners. This study aims to develop an operational strategy based on a managerial evaluation of key production factors to improve technical efficiency and harvest quality. The research was conducted at PT Agricole Indonesia Makmur, Cianjur, using data from 24 planting periods in 2024. Six production input variables were analyzed to identify the most influential factors on yield quantity and quality. The results show that only three variables watering frequency, organic fertilizer, and plant age at harvest consistently contributed significantly to the production of Grade A output. Although these variables are inelastic, they play a critical role in maintaining quality. The proposed strategy includes a 10% increase in harvest quantity and a 30% conversion from Grade B to Grade A. Simulation results indicate an additional 7.67 kg of Grade A yield per planting period, generating a value increase of IDR 239,490. The strategy is considered feasible with a positive Return on Investment (ROI) of 14.04% assuming a Grade A selling price of IDR 35,000/kg.

Turmeric is a spice commodity that has high economic market potential. However, the utilization of turmeric, especially in Kunden Village, Sukoharjo Regency is still limited in terms of processing innovation, and creates organic waste that has not been optimally utilized, namely turmeric leaves. The Village Development Program, carried out a zero waste-based transformation through the manufacture of gummy spices from rhizomes and liquid organic fertilizer from turmeric leaf waste. This activity is with the farmer women's group of Tani Lestari, with stages of socialization, training, and practice. The results of this program show that the farmer women's group of Tani Lestari members are able to understand product processing innovations in the form of turmeric gummy and optimize turmeric leaf waste into liquid organic fertilizer. Gummy turmeric is a functional food product that is good for health, while liquid organic fertilizer is an alternative to reducing organic waste from turmeric leaves to support sustainable agriculture. The provision of e-modules strengthens the sustainability of the program even after the activity has ended. Zero waste-based innovation not only encourages community participation, especially farmer women's group in village development based on local resources, but also creates a community that is adaptive to progress.

The bribery case involving an auditor from the West Java regional office of the Audit Board of Indonesia (BPK), who accepted a bribe to manipulate financial reports in order to obtain an unqualified opinion (WTP) in 2022, has raised concerns about the audit quality of both the audit institution and the government. This study aims to analyze the influence of independence, competence, and work experience on audit quality, with auditor ethics as a moderating variable. The study used a questionnaire as the primary data collection method and SPSS software to conduct quantitative research methods, primarily multiple linear regression and moderation regression tests. The purposive sampling technique used resulted in 65 respondents who met the criteria. The research findings indicate that independence and competence have no effect on audit quality, while work experience has a significant effect on audit quality. It is also concluded that auditor ethics does not moderate the relationship between independence and audit quality, competence and audit quality, nor the relationship between auditor experience and audit quality.

The 2024 General Election in Indonesia marked a significant shift in the landscape of political communication from conventional media to the digital sphere. Political campaigns conducted through social media and online platforms have opened new opportunities for persuasive effectiveness but also introduced serious challenges in terms of communication ethics, particularly in advertising. This study aims to analyze digital political campaign practices during the 2024 election through the lens of the Indonesian Advertising Ethics Code (Etika Pariwara Indonesia/EPI), which serves as a self-regulatory standard in the advertising industry. This research employs a qualitative approach using a case study method, supported by documentation analysis, digital observation, and literature review. The findings reveal that many digital political advertisements violate key EPI principles, including honesty, transparency, and social responsibility. The most prominent violations include negative campaigning, the use of religious symbols to construct candidate images, and undisclosed endorsements by political influencers. Weaknesses in digital monitoring systems exacerbate these issues, allowing unethical content to spread massively and uncontrollably. This study concludes that the implementation of EPI in digital political campaigns remains weak and requires a more adaptive, collaborative, and technology-based monitoring approach to safeguard democratic integrity in the digital communication era.

The development of digital technology has driven significant changes in advertising strategies in Indonesia. However, this transformation has also brought new challenges in maintaining ethical standards in marketing communications. This study aims to examine the extent to which the Indonesian Advertising Ethics (Etika Pariwara Indonesia/EPI) is applied in digital advertising practices. Using a qualitative approach and document analysis, this research analyzes several digital advertisements suspected of violating religious, ethical, and consumer protection principles, including honesty and social responsibility. The findings reveal that despite the existence of formal regulations, violations of EPI provisions still occur—particularly on digital platforms that are difficult to monitor directly. This study highlights the importance of strengthening regulations, educating industry players, and encouraging active public participation in monitoring advertising content. Thus, advertising ethics are expected to be preserved in an increasingly fast-paced and digital communication era.

This study was conducted under the title “Development of Indonesian Language Learning Media Based on Animated Videos for Grade VII MTs Swasta Darul Ulum Budi Agung Descriptive Text Material,” which was motivated by low student motivation and understanding of descriptive text lessons. This situation occurred because attractive and interactive learning media were rarely used, causing students to tend to be passive in the learning process. The research methodology employed the Research and Development (R&D) method using the ADDIE development model, which includes Analysis, Design, Development, Implementation, and Evaluation. The research population consisted of students at Darul Ulum Budi Agung Private Islamic Junior High School, with a sample size of 30 students in the experimental group and 30 students in the control group. Data collection was conducted using interviews, tests, and questionnaires. Validation was provided by experts in the fields of content, media, and language. This study shows that the use of educational media in the form of animated videos falls under the category of highly suitable for use, both in terms of content and presentation. This media is capable of enhancing students' learning motivation, clarifying their understanding of descriptive text concepts, and creating a more engaging and interactive learning environment. In other words, the use of animated videos can serve as an innovative solution as a learning medium for Indonesian language, particularly descriptive text material, to improve the quality of education at MTs Swasta Darul Ulum Budi Agung.