This study aims to analyze the influence of leverage (DER), free cash flow (FCF), and operational efficiency using inventory turnover (ITO), and receivables turnover (RTO) on company value, with company size as a control variable, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period. The method used is panel data regression with the Fixed Effect Model approach. The results of the study show that leverage has a significant negative effect, and inventory turnover has a significant positive effect on the company's value. Meanwhile, FCF and RTO had no significant effect, while company size had a negative effect. Robustness checks with PBV as proxy for alternative values showed relatively consistent results. These findings support the signal theory, that operational efficiency and a well-managed financial structure can strengthen investors' perception of a company's value.

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi signifikan terhadap pertumbuhan ekonomi nasional, khususnya dalam penciptaan lapangan kerja dan pemerataan pendapatan. Namun, masih banyak UMKM yang menghadapi kendala dalam aspek pengelolaan keuangan, termasuk pemahaman dan penerapan akuntansi yang sesuai standar. Penelitian ini bertujuan untuk menganalisis praktik pencatatan keuangan pada UMKM Daddy Snack di Kelurahan Cakung Timur, Jakarta Timur, serta mengevaluasi kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa meskipun UMKM Daddy Snack telah memiliki laporan keuangan sederhana seperti laporan laba rugi dan arus kas, pencatatan tersebut belum mengacu secara menyeluruh pada prinsip-prinsip SAK EMKM. Permasalahan utama yang dihadapi meliputi keterbatasan sumber daya manusia, pengelolaan persediaan yang belum sistematis, serta pemanfaatan laporan keuangan yang masih terbatas pada pencatatan kas masuk dan keluar tanpa digunakan sebagai dasar pengambilan keputusan bisnis. Selain itu, pemahaman pemilik terhadap akuntansi berbasis akrual dan klasifikasi akun masih rendah. Penelitian ini merekomendasikan perlunya pelatihan dan pendampingan bagi pelaku UMKM agar dapat meningkatkan kemampuan dalam pencatatan keuangan sesuai standar. Penerapan sistem akuntansi yang memadai diharapkan dapat meningkatkan transparansi, akuntabilitas, dan membuka peluang ekspansi usaha secara berkelanjutan.

This community service activity aims to develop ornamental plant agribusiness in Bangun Sari Village, Tanjung Morawa District, North Sumatra, through the use of digital technology and increasing understanding of business legality. Bangun Sari Village has great potential in cultivating ornamental plants, but is still limited in terms of using technology for marketing and business management. Therefore, this activity involves training and workshops that focus on the use of social media and e-commerce platforms to expand market reach, as well as providing knowledge regarding the importance of business legality. The results of this activity show that the majority of participants succeeded in adopting digital technology to market their products more efficiently, increase their awareness of the importance of business legality, and expand their market network to outside the region and international markets. Thus, this activity not only improves digital skills, but also encourages significant social change, with agribusiness actors starting to see the potential of ornamental plant agribusiness as a professional and sustainable business. In the future, it is hoped that the application of digital technology in ornamental plant agribusiness will become more widespread, provide new economic opportunities for society, and support the sustainable growth of the agribusiness sector at the local and national levels.

Aplikasi Gojek, sebagai salah satu aplikasi ride-hailing terkemuka di Indonesia, menghadapi tantangan berkelanjutan dalam mempertahankan dan meningkatkan kualitas layanan serta kepuasan pengguna. Penelitian ini bertujuan mengevaluasi performa aplikasi Gojek melalui analisis sentimen dari 200.000 ulasan pengguna yang dikumpulkan dari platform aplikasi selama periode 2021-2024, menggunakan metode Support Vector Machine (SVM). Fokus penelitian meliputi aspek layanan, keamanan, promosi, dan masalah teknis. Metode SVM dipilih karena kemampuannya dalam menangani klasifikasi dengan dataset kompleks. Data ulasan pengguna, yang ditulis dalam bahasa Indonesia, diolah dengan teknik pemrosesan teks dan fitur ekstraksi FastText, yang dikenal cepat dan akurat. Praproses data melibatkan tokenisasi, penghapusan stopword, dan teknik preprocessing lainnya. Kinerja model diukur dengan akurasi, presisi, recall, dan F1-score. Hasil menunjukkan bahwa FastText menawarkan waktu pelatihan cepat dengan akurasi kompetitif, sementara SVM unggul dalam presisi dan recall. Penerapan SVM dengan pembagian data 80:20 mencapai akurasi 91% dalam mengklasifikasikan sentimen pengguna. Temuan ini memberikan wawasan penting untuk pengembangan dan evaluasi aplikasi berbasis ulasan pengguna.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

In a train ticket booking also has an obstacle, to overcome the obstacles found in conventional ticket booking such as piling up queues at the station, limited time owned by consumers, the process of delivering information about ticket prices for the day of departure or the previous date that cannot be processed, then PT Kereta Api (Persero) Palembang provides solutions through applications that will be made to facilitate ticket booking, Fast transaction process, delivery of information about schedules and ticket prices that can be accessed quickly. In designing this system using a method, namely the Prototype method.

The purpose of this research is to examine the implications of opening cassation legal efforts against the decision of PKPU (Suspension of Debt Payment) due to the existence of the Constitutional Court's decision regarding the mandate of the Law on PKPU. The Constitutional Court Decision No. 23/PUU-XIX/2021 allows cassation legal efforts against PKPU decisions made by commercial courts in cases filed by creditors and where the debtor's peace offer is rejected. Not opening legal efforts, as stated in Article 235 paragraph (1) and Article 293 paragraph (1) of the Law on PKPU, aims to ensure legal certainty and meet the business world's needs for fair, fast, open, and effective debt settlement. The method used in this research is normative juridical and qualitative. The research results indicate that the opening of cassation legal efforts against PKPU decisions due to the Constitutional Court Decision No. 23/PUU-XIX/2021 has violated and hindered the mandate of the Law on PKPU to create legal certainty and settle debt problems quickly and effectively. The Constitutional Court's considerations in issuing Decision No. 23/PUU-XIX/2021 are based on efforts to uphold justice. However, it should also be understood that the essence of bankruptcy case settlement through PKPU is to achieve the benefit, which is the continuity of the debtor's business.Tujuan dari penelitian ini adalah untuk mengkaji implikasi terbukanya upaya hukum kasasi atas putusan PKPU akibat adanya Putusan MK tersebut terhadap amanat UU K-PKPU. Putusan MK No. 23/PUU-XIX/2021 yang membuka upaya hukum kasasi atas putusan PKPU oleh pengadilan niaga pada perkara yang diajukan oleh kreditur dan ditolaknya tawaran perdamaian dari debitur. Tidak dibukanya upaya hukum menurut Pasal 235 ayat (1) dan Pasal 293 ayat (1) UU K-PKPU bertujuan untuk menjamin kepastian hukum dan memenuhi kebutuhan dunia usaha atas penyelesaian utang-piutang secara adil, cepat, terbuka, dan efektif. Metode yang digunakan adalah yuridis normatif dan bersifat kualitatif. Hasil penelitian menunjukkan bahwa terbukanya upaya hukum kasasi atas putusan PKPU akibat adanya Putusan MK No. 23/PUU-XIX/2021 telah melanggar dan menghambat amanat UU K-PKPU untuk menciptakan kepastian hukum dan menyelesaikan masalah utang-piutang secara cepat dan efektif. Bahwa pertimbangan MK dalam mengambil Putusan No. 23/PUU-XIX/2021 dilandaskan pada upaya untuk menjaga terwujudnya keadilan, namun demikian harus pula dimengerti bahwa ruh dari penyelesaian perkara kepailitan melalui PKPU adalah kemanfaatan, yaitu kelangsungan usaha debitur.    

Query is the ability to display and or request data that is used to access data in the database system by using certain commands. Where a data obtained from one or more tables in the database according to what the user needs. The data can also interact with other data or tables with the aim of making it easier for the user to use it. The query response time is one of the considerations for testing databases. This journal will discuss two types of databases, namely MySQL (SQL) and MongoDB (NoSQL). Due to the increasing demand for data, data processors are competing to provide the right database with the best performance for applications or data processing. Then this journal provides a comparison analysis of MySQL and MongoDB databases in response time performance. This study uses the Query Runtime comparison execution test method between these databases. By using basic commands or DML queries, namely CRUD (Create, Read, Update, Delete). Several stages will be carried out, namely the determination of the dataset, implementation and testing, and analysis of the test results. In this study, trials were conducted on the insert, select, update, and delete processes with the data being tested were 100, 1000, 10000. After experimenting with MongoDB (NoSQL) and MySQL(SQL) databases. The MongoDB database has a faster query response time in the insert and delete process, for the query response time update and delete the MySQL database has a faster response time. Then it can be obtained that in query response time, the MongoDB database is superior in the update and delete processes with a runtime difference of 0.005 seconds and 0.017 seconds. MySQL database is superior in insert and select process with a difference of 4.137 seconds and 0.006 seconds.