This study aims to analyze the influence of Material Flow Cost Accounting (MFCA) and Green Accounting on Sustainable Development, with Resource Efficiency as a moderating variable. The independent variables in this study are Material Flow Cost Accounting and Green Accounting, while the dependent variable is Sustainable Development. Resource Efficiency serves as the moderating variable. The population in this study consists of employees working in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a simple random sampling technique, with a total of 84 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that Material Flow Cost Accounting and Green Accounting have a significant influence on Sustainable Development. Furthermore, Resource Efficiency strengthens the relationship between MFCA and Green Accounting with Sustainable Development

Sektor pertanian merupakan salah satu sektor yang menunjang keberlangsungan pembangunan nasional. Lampung merupakan salah satu provinsi yang memiliki potensi pertanian seperti jagung, padi, lada, tebu, kakao dan lainnya. Kondisi saat ini sedang dihadapkan pada persoalan krisis generasi muda untuk terjun ke sektor pertanian dan pentingnya modal sosial dalam keberlangsungan kegiatan tersebut. Oleh karena itu, dilakukan analisis terhadap generasi Z dalam melihat dan merespons modal sosial dalam konteks pertanian di Provinsi Lampung. Metode pengumpulan data dalam penelitian ini melalui pengisian angket secara virtual (Google Form). Hasil analisis didapatkan bahwa generasi Z sedikit banyak mengetahui seberapa penting modal sosial dan adanya kelembagaan dalam mempengaruhi kegiatan pertanian.

This research aims to determine the effectiveness analysis of the strategic role of the Department of Cooperatives and SMEs in implementing the UMKM development program in Sikka Regency. Data analysis uses Qualitative Analysis with the interview method. The results of this research show that, firstly, the strategic role carried out by the District Cooperatives and SMEs Service. Sikka is education and training which aims to increase the capacity and abilities of MSME players and facilitate the process of processing business legalization such as permits, MUI certificates, halal and so on. The two efforts that have been carried out by the Department of Cooperatives and SMEs include providing training to MSMEs, both technical training and training to increase the insight of MSME players. Third, efforts to implement the MSME development program carried out by the Sikka Regency Cooperative and SME Service have not been effective due to various obstacles, namely internal factors such as a lack of budget for coaching assistance, as well as external factors such as a low entrepreneurial spirit, the level of consumption of products produced by MSMEs also low, as well as low marketing of local products produced by MSMEs.

This research aims to analyze the financial performance of KSP Kopdit Pintu Air Rotat in terms of analysis of liquidity ratios, solvency ratios and profitability ratios for the 2021-2023 financial year. The data analysis method used in this research is quantitative descriptive analysis using ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the research show that: Liquidity ratio with Current Ratio and Quick Ratio at KSP Kopdit Watergate Rotat for Financial Year 2021 -2023 in the “healthy” criteria. Meanwhile, the Cash Ratio calculation at KSP Kopdit Water Gate Rotat for the 2021-2023 financial year is in the "unhealthy" criteria. The solvency ratio value using the Debt To Asset Ratio calculation at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year continues to increase and is within the "healthy" criteria. Meanwhile, the calculation of the Debt To Equity Ratio at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year is in the "fairly healthy" criteria. The profitability ratio by calculating Return On Equity and Return On Assets at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year fluctuates and is within the "unhealthy" criteria.

With the various advantages that CodeIgniter has, there are still many who haven't used it because they don't know enough about the CodeIgniter framework. Just like at Muhammadiyah University of Jambi, students don't know about the CodeIgniter framework. Students' ignorance of the CodeIgniter framework is due to the lecturer's limitations in teaching, namely the lecturer's limited time to teach or limited time. So, lecturers at the Faculty of Science and Technology teach only material according to the established syllabus, they cannot teach material outside of that, such as: material about the CodeIgniter framework. Given this problem, the author intends to hold training for Muhammadiyah University Jambi students about web development and web creation with the CodeIgniter framework. With this training, students can learn about the history of the web, web development, the meaning of frameworks, the most important thing is that students can create their own web using the CodeIgniter framework.

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.

This study aims to know and analyze the depreciation method of fixed assets applied to the Tempe Waidoko Tofu Factory, Wolomarang Village. Research data is obtained from (secondary) data obtained from documentance and direct interviews with related parties. The analytical method used in this study is quantitative descriptive analysis, which is an analysis that describes the depreciation method of fixed assets applied by the Tempe Waidoko tofu factory Kelurahan Wolomarang using H straight-line depreciation method and double declining balance method. The results showed that the fixed asset depreciation method used in the tempeh tofu factory was a straight-line method. Because the straight-line method is greater in book value than the double declining balance method.

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

Avsec officers at the Tambolaka Airport Security Check Point are the front guard who meet and directly serve air transportation service users, but Avsec officers still lack awareness of appearance because they have not used uniforms and attributes according to the provisions. This study aims to determine the effect of Avsec officers excellent service on aviation security and safety and how much influence Avsec officers' excellent service has on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period.
Research using quantitative methods. Respondents' answers as primary data and data on the number of passengers in September as secondary data in the study. The population in this study were all users of air transportation services at Tambolaka Airport, while the research sample was determined from data on the number of passengers in September using the slovin formula. Data analysis performed included validity, reliability, and simple linear regression analysis
The results of this study is influence of Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period. This is evidenced by the t-count 15.254 > t-table 1.985 and a significant value 0.00 <0.05. The results of this study also show the value of the coefficient of determination is 0.704. This value means that the great influence exerted by Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period was 70.4%.