The existence of SMEs is expected to boost the country's economy. This is evident from BPS data that SMEs in Indonesia account for 60% of state revenue. The growth of SMEs which continues to increase, seems to leave a negative impact on the surrounding environment. The fact that can be seen is from the disposal of production waste from a business. The application of environmental accounting will encourage the ability to minimize the environmental problems it faces. SMEs can use a green accounting strategy, namely by including environmental costs in the accounting system used. The existence of a green accounting strategy used in SMEs can increase the value of business ethics. This study uses the literature study method as the main source of data collection. In Indonesia, SME owners consciously understand the importance of being responsible for the environment, but SME owners do not understand how to report environmental costs. Most of the SME owners apply green accounting but do not report on the financial statements.

This study aims to determine the performance of Pemerintah Daerah Kabupaten Nabire using the Value For Money approach in 2019-2021. Value For Money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and also effectiveness.
This research is a quantitative descriptive study, where this research will describe the phenomena or characteristics of the data during the period 2019, 2020 and 2021 using the value for money method approach which consists of the analysis of Economic Ratios, Effectiveness Ratios and Efficiency Ratios. This research was conducted at Pemerintah Daerah Kabupaten Nabire using secondary data sources. Secondary data obtained in the form of documentation, namely the number of results from the APBD and RAPBD of the Pemerintah Daerah Kabupaten Nabire on the DJPK (Directorate General of Fiscal Balance) Data Portal website of the Ministry of Finance: https://djpk.kemenkeu.go.id/portal/data/apbd.
This study shows that the performance of the Pemerintah Daerah Kabupaten Nabire has not met the value for money principle because the economic ratio shows a value of > 100% in 2019 and 2021 meaning it is not economical because the realization of expenditure is greater than the budget, the efficiency ratio shows a value of > 100% in 2019 meaning that it is inefficient because the realization of expenditure is greater than the realization of income, and the effectiveness ratio shows a value of <100% in 2019-2020 which means that it is not effective because the realization of income is smaller than the revenue budget.
 

Corporate Social Responsibility (CSR) has become an important part of the corporate landscape. CSR can also be used as a strategy to create and enhance the company's image. There are many bad effects related to damage when the company does not heed the social, economic, and environmental responsibilities, in which the company operates. If this damage can be minimized by carrying out social responsibility in the form of CSR programs and the program can improve the company's reputation then what is the next role of CSR in improving the company's image? By using the Literature Review method, the results obtained by the author are the implementation of the CSR programs which has become one of the most important drivers of the company's reputation. The CSR programs carried out are in accordance with the CSR principles that are sustainable, accountable and transparent. In addition, it also enhances the reputation and credibility of the company. The results of this moderation show how important it is for reputable business companies to consider CSR as the main factor influencing organizational commitment.

style and work motivation on employee performance at PT. ANGKASA PURA II JAMBI. The sample in this study are employees at PT. ANGKASA PURA II JAMBI The method used in this research is the quantitative method by performing multiple linear regression analysis. This research was conducted with quantitative methods. The data collection technique used is a questionnaire. The data analysis technique used in this study is multiple linear regression using SPSS version 16 for windows.Leadership style partially has a significant effect on employee performance, partially work motivation also has a significant effect on employee performance. Leadership style and work motivation simultaneously affect employee performance.

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss.
This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented.
The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.
 

This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm value had a significant positive effect on income smoothing. Institutional ownership has a significant negative effect on income smoothing. While leverage, firm size, managerial ownership and audit committee have no significant effect on income smoothing
 

Penelitian ini bertujuan untuk mengetahui Penerapan Media Lagu Vocal Azzam ”Ibu” Terhadap Pembelajaran  Menulis  Cerpen Oleh Siswa Kelas X SMA Negeri 1 Darul HasanahTahun Pembelajaran 2020/2021. populasi dalam penelitian ini adalah seluruh siswa kelas X SMA Negeri 1 Darul Hasanah tahun pembelajaran 2020/2021  yang berjumlah keseluruhan 58 siswa, terdiri dari 2 kelas. Sampel dalam penelitian ini siswa 28 yaitu kelas X IPA 1   yang diambil menggunakan teknik purposif sampling atau pengambilan sampel yang ditentukan. Berdasarkan hasil penelitian dan pembahasan yang telah diuraikan pada bab terdahulu maka dapat disimpulkan bahwa nilai rata-rata tes awal Kemampuan Menulis Cerpen siswa adalah sebesar 45.71 dengan standar deviasinya sebesar 10.15 dan mengalami peningkatan nilai hasil tes akhirnya dengan nilai rata-ratanya sebesar 79.29 dengan standar deviasinya sebesar 7.03 Berdasarkan data hasil tes awal dan tes akhir siswa tersebut dan jika dikaitkan dengan nilai KKM bahasa Indonesia untuk  SMA  sebesar 75, maka Kemampuan Menulis Cerpen untuk tes akhir siswa termasuk dalam Kemampuan baik. Selain itu, pada nilai tobservasi > ttabel yakni 14.16 > 2,05 maka dengan demikian dari hasil pengujian hipotesis di atas diperoleh kesimpulan bahwa ada Peningkatan Kemampuan Menulis Cerpen menggunakan Media Lagu Azzam “ Ibu” pada siswa Kelas X SMA Negeri 1 Darul Hasanah Tahun Pembelajaran 2020/2021.

Bank Syariah dalam operasinya sebagai landasan hukumnya selain undang-undang tersebut ditambah dengan Peraturan-peraturan deri Dewan Pengawas syariah (DPS) sebagai penagawas kinerja keuangan perbankan  Syariah, Pembentukan Undang-Undang Perbankan Syariah menjadi kebutuhan. Pengaturan mengenai Perbankan Syariah dalam UndangUndang sebagai selaku pengontrol dasar dalam menjalankan aktivitas kinerja Perbankan syariah. Metode penelitian analisis deskriptif. Jenis data yang digunakan adalah data sekunder, data dalam bentuk artikel, buku dan laporan penelitian serta sumber-sumber lain atau informasi yang relevan dengan kajian ini. Hasil penelitian  dalam tulisan ini yakni dasar hukum yang di anut dalam dalam perbankan syariah adalah UU perbankan yang sesuai yang dicantumkan dan aturan UU syariat islam yang telah di sepakati sdebagai dasar menjalanka Kinerja bank syariah.

This article aims to analyze the cultural representation of Banyuwangi in the Banyuwangi Ethno Carnival (BEC) using Stuart Hall's representation theory approach. The main concepts applied in this analysis are change and resistance, which are used to understand how cultural symbols are represented and interpreted in BEC. The data collection process was carried out through a literature study. Where the data obtained comes from the results of research and other people's scientific works that are studied and then developed. Data analysis was carried out by combining Stuart Hall's representation theory concepts with the findings found in the BEC program. The results of the analysis of the literature study show that BEC is an important vehicle for representing Banyuwangi's cultural identity through modifications of costumes, dances, music, and other performances. In addition, the media plays an important role in the spread and influence of these cultural representations. In the context of Stuart Hall's representation theory, change refers to the transformation of cultural symbols in BEC, while resistance describes the process of building cultural representations through interactions and agreements between BEC actors, government and society. Through this process, Banyuwangi's cultural identity is represented and interpreted in the BEC event. The implication of the results of this research is the need for continuous support in developing and promoting Banyuwangi culture through collaborative efforts between the government, cultural actors and the community. In this case, BEC can be an effective tool to strengthen and broaden understanding and appreciation of Banyuwangi's cultural identity

Perkembangan zaman mempengaruhi mempengaruhi perkembangan perbankan di Indonesia. Penelitian ini bertujuan untuk menganalisis tranformasi bank dari bank konvensional menjadi bank digital. Jenis penelitian yang digunakan adalah deskriptif kualitatif menggunakan data sekunder dari sumber terpercaya. Hasil dari penelitian ini menunjukkan bahwa transformasi bank konvensional menjadi bank digital memberikan banyak keuntungan seperti akses layanan tanpa batas, tarif yang semakin efisien, ragam fitur beyond banking, keamanan, kontrol finansial dan kemudahan dalam pengajuan kredit. Bank digital juga memberikan kemudahan bagi pengguna dalam melakukan berbagai aktivitas perbankan, mulai dari pembukaan akun, transfer dana, penempatan deposito, hingga penutupan akun, semuanya dapat dilakukan melalui perangkat elektronik seperti smartphone tanpa perlu mengunjungi kantor cabang secara fisik.