Social media now plays an important role in everyday life and has a great impact on society and people. The drawbacks of social media are discussed in this study. Problems that arise from social media include the rise of fake news, digital addiction, mental health problems, and cyberbullying. To optimize the positive impact of social media and reduce its negative impact, social media must be used wisely. This study aims to analyze the effect of social media use on adolescent mental health. This study used a survey method involving 200 adolescents aged 13-18 years as respondents. Data was collected through a questionnaire that measured the frequency of social media use, types of content consumed, and mental health indicators such as depression and anxiety. The results showed that there was a positive correlation between the frequency of social media use and the level of depression and anxiety in adolescents. In addition, exposure to negative content such as cyberbullying and others also contributed to the decline in mental health. This study concludes that excessive and unhealthy social media use can negatively impact adolescents' mental health.

Penelitian ini dilakukan dengan tujuan memperoleh dan menemukan maksim-maksim dalam teori Grice, baik berupa penerapan maupun pelanggaran prinsp kerja sama sama teori Grice pada saat interaksi tawar-menawar antara penjual dan pembeli di Siring, Kota Banjarmasin. Penelitian ini berjenis kualitatif dengan menggunakan metode analisis deskriptif.  Metode analisis deskriptif dalam penelotian ini juga diperkuat dengan menggunakan pendekatan teori Grice. Cara kerja teori Grice menerapkan kerja maksim yang meliputi: maksim kualitas, maksim kuantitas, maksim relevansi dan maksim cara. Sumber data dalam penelitian ini ialah 4 orang penjual di Siring, Banjarmasin. Pengumpulan data dilakakukan dengan dua teknik, yakni teknik dokumentasi dan teknik catat. Proses penganalisisan data pada penelitian ini dilakukan dengan teknik analisis yang di sesuaikan dengan kajian analisis wacana oleh teori Grice. Dari hasil penelitian ditemukan penerapan dan pelanggaran dari maksim dalam kerja sama Grice. Data tersebut beruapa 10 bentuk penerapan dari maksim Grice  dan 3 pelanggaran maksim Grice.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structural Equation Modeling (SEM) using smart-PLS 3.2.9 software. The results of this research show that financial rewards and job market considerations do not influence accounting students' interest in choosing a career as a public accountant. Meanwhile, the work environment has a significant influence on accounting students' interest in choosing a career as a public accountant

The development of digital technology has transformed how companies present themselves online, with company profile and portfolio websites becoming crucial tools in building image and credibility in the digital market. This research aims to identify business opportunities in the website development industry, particularly for small and medium enterprises (SMEs), using NestLink as a case study. Utilizing the Business Model Canvas (BMC) method, the research analyzes the business model components of NestLink in providing website development services.The research results show that NestLink offers customized website solutions, including company profile website creation, ready-to-use templates, and portfolio websites. Distribution channels include social media, official websites, and digital advertising. The main strategy focuses on responsive design, good user experience, and flexible templates. The primary revenue comes from website development services and template sales.
 
 

The global food crisis has become one of the most pressing issues requiring serious attention, especially as the world's population continues to grow. This growth has led to an increasing demand for food, while agricultural resources such as fertile land, water, and labor become increasingly limited. These conditions present significant challenges for farmers, including droughts that damage crops, floods that devastate agricultural lands, and pest attacks that significantly reduce yields. Furthermore, global climate change exacerbates the situation, directly impacting the stability of food production. Unpredictable weather patterns threaten harvest success, increase the risk of crop failure, and decrease agricultural productivity. Therefore, innovative solutions, such as utilizing Internet of Things (IoT)-based technologies, are urgently needed to support the sustainability of the agricultural sector by enhancing efficiency, effectiveness, and global food security. This study aims to contribute to addressing these challenges through a modern technological approach

Education is an important aspect in human resource development in Indonesia. One indicator to measure the quality of education is the National Examination (UN) score. However, parents or students often have difficulty choosing the best school in DKI Jakarta Province because of the many choices available. This research aims to apply the K-Means algorithm to group high school schools in DKI Jakarta Province based on National Examination scores. By using the clustering method, it is hoped that groups of schools with the best achievements can be found, making it easier to select schools based on these criteria. In this research, the data used are high school National Examination scores in DKI Jakarta obtained from the Ministry of Education and Culture. The results of this research show that the K-Means algorithm can be effectively used to group schools based on National Examination scores, thereby providing a clearer picture for the public in determining quality schools.

 Apple has become a global highlight, particularly due to the products they release. Their products have generated significant profits for the company, especially in terms of marketing and customer loyalty to the Apple brand. This study uses a descriptive research approach. Apple has spent a considerable amount of money marketing their first products, driven by Steve Jobs as the company's leader when they launched their initial products. This is similar to their best-selling product, the iPhone, which has numerous strengths and weaknesses in the global market. Apple continues to strive to maintain a high standard for their iPhone compared to other companies. Therefore, companies engaging in marketing do not always need to spend large amounts, especially if their brand has been well-established for a long time and offers high-quality products.
 
 

This study aims to analyze the impact of noncyclical company characteristics, board of director composition, and leverage on financial performance in Indonesia. The researcher uses quantitative research methodology to collect and analyze data. To investigate the impact of significant factors on each other, this study uses multiple linear regression analysis as its data analysis approach. The 66 sampled organizations all have data collected from their annual reports between 2019 and 2023. The result of the analysis shows that ROA and ROE impacted by the debt ratio. Tangible assets have an impact on ROE but not impact on ROA. Board size positively affects ROA but not affect on ROE. Board independence influences ROA but has no effect on ROE. ROA and ROE are impacted by firm size.