The novel Negeri Para Bedebah by Tere Liye is a novel that contains Accounting Theory. This research aims to analyze economic phenomena. The data used was taken from reading the novel Negeri Para Bedebah using a descriptive approach and qualitative methods. The novel contains about fraud and manipulation of financial reports at Bank Semesta. The results of this research include asset valuation, interest rates, inflation and the purchasing power of money

The role of economic factors is one of the problems that exist in society. This needs to be studied to see the influence of the economy on a person's character. The aim of this research is to determine the role of economic factors in character formation and conflict in literary works. The literary work used is entitled Merpati Biru by Achmad Munif. The method used is a descriptive qualitative method with a sociological approach. The research results show that the role of economic factors contained in these literary works is the social reality of poverty which is oriented towards economic needs in society which shapes characters who fall into deviant work.

Bullying behavior in the school environment is a serious challenge that affects students' welfare and creates a learning environment that is not conducive. This research aims to investigate the dynamics of bullying behavior, focusing on identifying the perpetrator, protecting the victim's right to life, and implementing just, civilized humanity in the educational context. Qualitative research methods were used, by exploring data from document studies, including school policies, bullying incident reports, and student behavior records. The research results show the complexity of the factors driving bullying behavior, involving social inequality, family problems, and a lack of awareness of the consequences of actions. Protection of victims' rights to life is proven to need improvement through evaluating school policies and implementing effective reporting procedures. The implementation of just, civilized human values ??shows positive steps, however, challenges arise in monitoring and evaluating these programs. The conclusions of this research underscore the urgency of involving teachers, school staff and the entire educational community in efforts to prevent and deal with bullying. With a deep understanding of this problem, it is hoped that a safer, more inclusive and humane school environment can be created

The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.

The aim of this research is to describe and determine the social values ??contained in the short story collection Surat untuk Bapak by Nidhom Khoeron. This research uses two approaches, namely a qualitative descriptive approach and literary sociology. The data collection technique used in this research is listening and taking notes. The data analysis technique used in this research is qualitative. This research data presentation technique uses informal techniques. The results of the research show that there is social value in the short story collection Surat untuk Bapak by Nidhom Khoeron. There are three types of social values, namely compassion, responsibility and harmony of life. The first is the form of the Social Value of Love which includes Devotion, Help, Caring, Kinship and Loyalty. The two forms of Social Responsibility Values ??include the values ??of a sense of belonging, Discipline and Empathy. The three forms of social values ??are harmony of life which include justice, tolerance and cooperation, democracy.

The novel The Last Shoe tells the story of the life of a father named Pak Marwan. The character Pak Marwan in the novel The Last Shoe is the main character of the story. Mr, Marwan is a shoe craftsman whose name is known as the “father of shoes”. Pak Marwan opened a shoe business and made the name of his village known to many people. This type of research is qualitative research which aims to understand social phenomena, including the phenomenon being studied. The descriptive method of analysis is to describe the facts followed by content analysis. The data in this research is in the form of discourse related to the object of research is the novel The Last Shoe by Toni Tegar Sahidi. The primary data source in this research is the next of the novel The Last Shoe. Data collection techniques use heuristic and hermeneutic reading methods. The results of this research are to find out the characterizations contained in the novel The Last Shoes by Toni Tegar Sahidi, namely responsible, hardworking, business style, and teaching employees to be independent.

This research aims to describe stock price competition in a literary work. The literary work used in this research is a short story entitled Starbucks Coffee, Suatu Senja by A. M. Lilik Agung. The method used is a qualitative approach using document study techniques. The activities carried out were reading, viewing, interpreting and analyzing the short story Starbucks Coffee, Suatu Senja. The results obtained will be described in sentence form. The research results show that there are two aspects contained in the short story Starbucks Coffee, Suatu Senja namely the social aspect and the investment aspect. The social aspect is described by the existence of rivalry/competition from both parties. Meanwhile, the investment aspect is illustrated by the decline in share prices on the stock exchange.

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

A Public Relations person plays a major role in helping the company build harmonious relationships with various parties through communication activities. PR also plays a role as a facilitator in solving problems faced by companies. This research aims to evaluate the extent to which the integration of Public Relations science with accounting can provide effective solutions in overcoming company bankruptcy. The main focus of this research is on the solutions proposed by Alexandra, a female protagonist in the novel "Impian Demian" who serves as Public Relation Manager. Alexandra is actively involved in helping Demian, the main character and Director in the novel, to overcome the challenges of company bankruptcy. In this research, analysis was carried out on the causes of company bankruptcy and the solutions implemented by Alexandra. The method used is a hermeneutic method with a qualitative approach. The results of the analysis show that the efforts made by Alexandra in handling company bankruptcy are in line with accounting principles. The solutions provided by Public Relations have succeeded in helping companies get out of crisis situations.