This study aims to determine the development of MSME financial performance as seen from the optimization of village fund management and financial literacy of MSME actors in Kubu Additional Village. The population is all MSME actors who have received assistance in the form of funds from the village and the number of samples in this study is 41 MSME actors. The data analysis technique used in this study is the Structural Equation Modeling-SEM based on SEM variance, which is famously called Partial Least Square (PLS) visual version 3.0. The results of this study suggest that financial management does not have a significant effect on financial performance in MSMEs. Financial literacy does not moderate the influence of financial management on financial performance in this study.

This research aims to determine and analyze the influence of marketing mix and brand image as a marketing strategy. Before marketing activities occur, it is important for business actors, in this case weaving SMEs in Bima City, to know buyer behavior first to know what strategies will be implemented to market woven products. Determining a marketing strategy through a marketing mix that is right on target and increasing the brand image of woven products can increase consumer purchasing decisions as well as an effort to maintain the existence of local products in Bima City. The type of research in this research is quantitative. The method used in this research is an explanatory survey approach, namely through collecting data from respondents. The research instrument used was a questionnaire with a Likert scale containing a list of questions for respondents to answer. The sample in this study amounted to 200 people. Then, to test the research, it was carried out with the help of Smart Partial Least Square (SmartPLS) Software. The research results marketing mix and brand image have a significant influence on the decision to purchase woven fabric as an effort to maintain the existence of local products in Bima City

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX).
The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies.
Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.

This research aims to analyze the implementation of the 7P marketing mix strategy for small and medium enterprises "Mazzy Craft" in Kapanewon Bantul, Bantul Regency. Small and Medium Enterprises (MSMEs) are defined as small businesses owned and run by individuals or small groups. The research method used is a qualitative method with data collection using interviews and documentation. The research results show that the marketing strategy used by "Mazzy Craft" uses the 7P marketing mix strategy: Product, by creating product innovation by developing previously existing products and prioritizing quality, uniqueness, packaging and product innovation. Price, is determined according to the level of difficulty of product production and the amount of raw materials used. Promotion, carried out online with the help of social media and participating in exhibitions. Place, marketing carried out offline and online and product delivery using shipping expeditions or according to customer requests. People, "Mazzy Craft" makes its business a job opportunity for everyone and does not carry out special selection, but employs individuals who have skills or abilities in accordance with the parts needed. Physical Evidence, provides comfort and security for employees and consumers, although in the field it still needs improvement. Process, consisting of service, product creation, ordering, payment transfer, packaging and product delivery

Witness protection is the cornerstone of an effective criminal justice system. Therefore, it is important to ensure the quality of witness protection law. This study uses normative method to compare witness protection law in Indonesia, Malaysia and Australia. The result shows several similarities and differences in 5 areas namely a) the subject of protection; b) selection process; c) rights and obligations of parties; d) institutional arrangement; and e) criminal sanctions. Each country has its own approach to regulate the witness protection. Indonesia is progressive in terms of giving special rights for 6 different categories of subject of protections. For instance, special right for compensation and restitution for victims of particular crimes. Indonesia also encourage justice collaborator to give evidence by promising leniency, parole or remission. Conversely, Australia explicitly clarify that the witness protection must not be interpreted as rewarding criminals. Unlike Indonesia, Malaysia and Australia grants equal rights for all witness. Despite such differences, these 3 countries have similarity in terms of the imposition of selection process to ensure the protection is prioritized for those who need it the most. The witness protection must be maintained to balance the interest of witness, accuse and the society. The goal is not to give excessive protection for witnesses, but to adjust the protection according to the limitation of resources and financial. Moreover, Indonesia should adopt the disclosure requirement as implemented in Malaysia and Australia to prevent the witness from using the program to circumvent his legal or financial obligations.

Degree certificate legalization system with encryption security feature using Advanced Encryption Standard (AES) in Semarang University has a purpose to support academic to do online document legalization through a system. The main problem which occurs in academic administration is a long document legalization process that causes an ineffective and inefficient legalization process. To solve the problem, a system that can encrypt a document for better security is required. This system is built with the Advanced Encryption Standard algorithm with a 128-bit sized key to encrypt confidential information inside the document. During the encryption process, this algorithm operates using 4x4 bit array blocks and passing many encryption processes for at least 10 (ten) times. The application is analyzed with object-oriented analysis and modeled with Unified Modeling Language.  The result of this research is a system which can secure document with AES algorithm with a 256-bit sized key. The security element in this algorithm will make easier to identify the owner of the document. The secured document is easily accessible through PHP-based web or available QR code. When decrypting the document, the application will activate the camera function and decrypt the information document.

This study aims to find the relationship between prospective biology teachers' ethnicity and teaching skills to preserve indigenous knowledge in Indonesia. The research intervention integrates the Science Integrated Learning (SIL) model with NGSS dimensions in the teaching practices of prospective biology teachers. The method chosen was embedded experimental with a quasi-experimental design consisting of three stages: a qualitative stage before, a qualitative stage during, and a qualitative stage after the intervention. The research targets were 60 prospective science teachers in two different cluster universities, each with 30 prospective teachers. Interpretation of quantitative and qualitative data in the form of statistical test results. The analysis of the comparison test using the t-statistic model obtained a difference in the average score of microteaching practice of 0.3, with an average of the first practice of 2,613 with a standard deviation of 0.3024 and the second practice of 2,921 with a standard deviation of 0.3122. The second microteaching practice experienced an increase in scores from the first practice. The study concluded that prospective biology teachers' skills in preserving indigenous Indonesian traditional knowledge can be realized through the SIL Model integrated with NGSS.  The research results allow prospective teachers to utilize students' experiences as learning sources and hopefully can contribute on the development of prospective teacher education policies oriented toward preserving Indigenous knowledge in Indonesia.
 

This research aims to analyze the influence of scientific-based numeracy literacy teaching materials on students' motivation and higher order thinking abilities. This research is a quantitative research using a quasi-experiment method with a nonequivalent control group design. Sampling used purposive sampling technique. The instruments used were motivational questionnaire sheets and higher order thinking ability tests. The paired sample t-test was used to analyze the data. The findings indicate a significant difference in the average posttest scores between the experimental group and the control group, with a significance value of 0.000<0.005 and a mean difference of 18.06 (66.00 - 47.94) between the two groups. Additionally, the confidence interval for the difference ranged from -36.959 to -30.354. That there is a significant (real) difference between the average motivation score and higher order thinking abilities of students in the experimental class and the control class using of scientific-based numeracy literacy teaching materials. So with these results it can be concluded that the scientific-based numeracy literacy teaching materials has an effect on students' motivation and higher order thinking abilities.