This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

This research is motivated by the tight business competition and the decline in the average value of food and beverage companies in 2020-2023. The purpose of this study was to determine the effect of profitability, capital structure, and company size on firm value. This study uses a quantitative approach with secondary data. The sample in this study amounted to 19 manufacturing companies selected using purposive sampling technique. The data analysis technique was carried out by multiple linear regression analysis with SPSS for windows version 23 software. The results showed that profitability and capital structure partially affect firm value, while firm size partially has no effect on firm value. Profitability, capital structure, and company size simultaneously affect firm value. Based on the results of the analysis and conclusions obtained, it is hoped that future companies can manage their debt in order to reduce their interest expense. For future researchers, it is recommended to add other variables such as dividend policy variables and CSR. For investors, it is advisable to consider profitability and capital structure factors in making investment decisions because it is proven that they have an effect on firm value.

The lack of practical skills among orphans and economically disadvantaged youth often limits their opportunities for employment or entrepreneurship. To address this issue, a one-day graphic design training program was organized by BAZNAS Bekasi in collaboration with Universitas Islam 45 Bekasi. The program aimed to equip 15 participants with basic graphic design skills using CorelDRAW, focusing on creating business cards, flyers, stickers, calendars, and other print-related products. The training was conducted through a hands-on approach, beginning with an introduction to the software interface, followed by practice using essential tools, and concluding with independent design tasks under expert guidance. Participants demonstrated significant improvements in technical skills, as evidenced by their ability to produce quality designs despite having no prior experience. The program also boosted participants’ confidence and provided them with insights into career opportunities within the creative industry. This initiative effectively empowered participants to achieve economic independence while fostering the development of practical skills aligned with labor market demands.

This study aims to determine the effect of accounting conservatism, corporate governance and sales growth on tax avoidance in food and beverage companies listed on the IDX. Tax Avoidance is an effort to reduce, or even eliminate the tax burden that must be paid by a company, in a manner permitted by existing laws and regulations. The subjects of this study were Food and Beverage Companies listed on the Indonesia Stock Exchange in 2020-2023. This study has 95 populations and uses a purposive sampling method as a way to select samples, so that 19 companies that meet the research criteria are obtained. The data analysis method used is multiple linear analysis using the SPSS version 25 program. Where this multiple linear analysis test uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R2), F test, and t test. The data used in this study are secondary data from the company's annual financial statements. The results of this study are that accounting conservatism has a positive effect on tax avoidance. Meanwhile, Corporate Governance and Sales Growth have a negative effect on Tax Avoidance.

The village governance can serve as an example in realizing Good Governance, where a strong and positive relationship between the village administration and the community can enhance community participation. This research focuses on whether accountability, transparency, participation, and responsibility affect the management of village funds durung the 2023 periode in Jatikalen Village. The purpose of this research is to determine the impact of Good Governance factors on the management of village funds. The research metod used is quantitative associative and is conducted in Jatikalen Village, Nganjuk Regency. The variables studied inclued Accountability, Transparancy, Participation, Responsibility, and Village Fund Management. The research population consists of various village elements such as the village Head, Village Officials, Staff, BPD, PKK, Village Cadres, RT/RW, and Youth Organizations, totaling 60 respondents. Data wew collected through questionnaires. Validity tests, reliability tests, classical assumption tests, determination coefficient tests, and hypothesis test were used in data analysis. The result show that Accountability. Transparence, participation, and responsilibity have a significant effect, both partially and simultaneously, on the management of village funds in Jatikalen Village, Nganjuk Regency.