Corporate Social Responsibility (CSR) has evolved from a philanthropic initiative to an important strategic component of global business operations. CSR is now seen as an element that influences a company's image, financial performance, and stakeholder relationships. Effective CSR implementation can provide a range of benefits to international companies, including enhanced reputation, customer loyalty, and operational efficiency. This article explores the impact of CSR on firm performance by analyzing case studies from five countries: Turkey, Nigeria, China, Bangladesh, and Spain. The research method used is a qualitative meta-analysis to identify common patterns and findings from various studies. The results show that CSR implementation has a significant impact on firm performance, although it varies depending on the geographical and industry context. This article highlights the importance of a systematic approach in integrating CSR to achieve optimal results for companies.

Technological developments cannot be denied considering that from time to time technology continues to change in a more sophisticated direction. This development is based on human innovation and creativity. Technology plays a full role in human development today. In an era like this, maybe most people have technology, such as mobile phones. Mobile is a communication tool used to contact someone. Mobile was first discovered by Martin Cooper who was a Motorola employee on April 3 with the first model being the DynaTAC. At that time, DynaTAC could only function to receive phone calls and receive messages. But now the phone has many functions including, to send pictures, send sound, send addresses, and many others.

Sistem informasi akuntansi adalah sistem informasi yang berhubungan dengan segala sesuatu yang berhubungan dengan akuntansi. Akuntansi itu sendiri sebenarnya adalah sebuah sistem informasi. Peran sistem informasi akuntansi untuk produk wardah hampir sama dengan perusahaan besar. Membuat keputusan ekonomi saat menjalankan bisnis, termasuk keputusan tentang pengembangan pasar, penetapan harga, dan penyusunan laporan keuangan sesuai dengan prinsip akuntansi. Untuk memperoleh laporan atau informasi yang akurat, tepat waktu dan terpercaya, SIA di era digital tidak dapat dilakukan tanpa menggunakan perangkat komputer. Dalam  otomatisasi komputer, penggunaan tenaga kerja manual akan segera ditinggalkan.

This article explores the challenges and opportunities of Corporate Social Responsibility (CSR) in emerging markets, focusing on a case study of a Shell company. Emerging markets present unique dynamics that affect the implementation and effectiveness of CSR. Shell, as one of the world's largest energy companies, has operated in various emerging markets and sought to implement effective CSR practices. Through an in-depth analysis of Shell's operations in these markets, this article identifies key factors that influence CSR success and provides recommendations for best practices. It finds that while there are significant challenges related to local regulations, infrastructure and culture, there are great opportunities to increase CSR impact through collaboration with local stakeholders, technological innovation and local capacity building. The article concludes that adaptation and flexibility are key for multinational companies like Shell to face the challenges and capitalize on the opportunities of CSR in emerging markets.
 
 
 

This research explores the impact of implementing incentives at the Bu Ira basic food agency in Krian, Sidoarjo on employee performance, with a focus on sales bonuses and non-financial incentives. The research results show that sales bonuses related to target achievement provide additional motivation for employees to increase sales, especially when bonuses are linked to certain products that have higher profits. Additionally, non-financial incentives such as recognition for good performance have proven effective in building team spirit and increasing job satisfaction. The discussion involved understanding that incentive design must be tailored to the grocery store context, taking into account the unique characteristics of this industry. Sales bonuses, when tied to specific types of products, can provide a greater motivational boost for employees. Recognition of good performance can be realized in the form of promotion or additional training, providing added value in employee career development. Flexibility in incentive design, effective communication, and continuous evaluation of the effectiveness of incentive programs are the keys to success. The results of this research provide insight for business owners and managers in the grocery agency industry to design incentive programs that suit employee needs and business goals, as well as accommodate changes in the industrial environment.

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

This research seeks to assess PT. BNI (Persero) Tbk's performance through the utilization of the balanced scorecard approach, encompassing financial, customer, internal processes, and learning/growth perspectives. The study, employing a descriptive method, focuses on PT. BNI (Persero) as the sample population, utilizing documentation techniques for data collection. Results indicate favorable financial indicators (ROA, ROE, NPM, BOPO, LDR), subpar customer metrics (customer acquisition, retention), excellent internal business processes (AETR, NGR), and positive learning/growth aspects (employee productivity, ETTE).

This research aims to compare or examine 5 international journals about CSR. In this research, researchers began the process of identifying research related to the Influence of CSR and Profitability on Financial Performance, Company Value by searching several journals via Google Scholar and books. Then the researcher combined the results of the discussion of each journal that had been researched. This literature review was created with the aim of determining the influence of CSR and profitability on financial performance, company value and providing conclusions at the end of the research. The results obtained from the research that has been carried out show that the findings of this research illustrate a positive relationship between CSR and company financial performance, which shows that companies that are actively involved in CSR activities have a positive influence on company value. Then it also allows them to gain a competitive advantage and build a strong business image in the eyes of stakeholders by meeting their expectations and generating significant financial performance. The conclusion obtained is that CSR has a good influence on company value and the company's financial performance which makes the company gain superior competitiveness and fulfill the company's expectations with CSR.
 
 
 

Usaha warung gemoy war adalah tempat yang sering dikunjungi oleh masyarakat berbagai latar belakang, sosial budaya untuk berkumpul, diskusi, ngobrol santai,dialog warga, opini masyarakat berbagai macam latar belakang, minum bersama untuk mendapatkan suatu informasi bermanfaat yang didapatkan. Gemoy war berdiri sejak 6 Juni 2022 awal mula berdiri iseng iseng membuka warung setelah keluar dari tempat kerja daripada menganggur bersamaan dengan libur kuliah serta ada modal sedikit membuka warung didepan rumah . Untuk omset nya pun lumayan yang didapatkan tiap hari sekitar 100.000-200.000 serta ada pesanan mulai dari per es an nya , jajanan gorengan tusuk maupun dimsum dan mie nya. Gemoy war ini memiliki perkembangan dan pesanan setiap hari nya yang mereka sukai dai kedai kopi tersebut yaitu karena produk, harga, dan juga lokasinya yang nyaman untuk bersantai sembari berkumpul bersama teman-teman.
Meminum kopi kini semakin trending dan berkembang pesat, minuman berkafein tersebut kini menjadi terkenal dan terus merebak hingga ke semua kalangan masyarakat. Minuman berkafein ini, bukan lagi menjadi sebuah segelas kopi akan tetapi juga menambah inspirasi ketika para insan membutuhkan sensasi merenungkan ide yang akan di tuangkan dengan meminum kopi terlebih dahulu, dan hingga saat ini menjadi kebiasaan dari para penikmat kopi. Warung kopi sendiri adalah tempat yang sangat mudah di jumpai.
Gemoy war adalah tempat yang sering dikunjungi oleh masyarakat berbagai latar belakang, sosial budaya untuk berkumpul, diskusi, ngobrol santai,dialog warga, opini masyarakat berbagai macam latar belakang, minum bersama untuk mendapatkan suatu informasi bermanfaat yang didapatkan (Prabowo, 2013).
Gemoy war  adalah jasa usaha minuman yang bertempat sebagai atau seluruh bangunan yang permanen atau semi permanen, dilengkapi dengan peralatan dan perlengkapan untuk proses pembuatan, penyimpunan, penyajian, dan penjualan minuman bagi umum di tempat usahanya kecuali minuman berakohol.