The company is the place where all production activities occur and all production factors gather. One important factor for a company to achieve quality performance is from a non-financial perspective such as operational audits and internal controls. This research aims to analyze the influence of operational audit and internal control on the performance of PT. Karya Sidorukun Santosa. The method used in this research is a quantitative approach with data obtained through distributing questionnaires. The results of data analysis show that operational audits have a negative effect on company performance, while internal control has a positive effect on company performance.

This research aims to be able to able to describe and find out about the urgency of social media and entrepreneurial skills towards success. Social media is very influential on entrepreneurial success, especially in the increasingly developing and advance digital era. Entrepreneurs themselves have the meaning of people who change the value of resources, labor, materials and other production factors to be greater than before and also people who make changes, innovate and use new methods. Skills are also really needed in carrying out entrepreneurial activities, because if an entrepreneurial does not have skills that are able to develop rapidly. Therefore, social media and skills have a big influence in entrepreneurship.

In the era of online business that continues to grow, the development of technology-based entrepreneurial models, or technopreneurship, has become the main focus of attention. Rapid changes in information technology and the internet have changed the way we do business. This article will discuss how technopreneurship has become the key to exploiting new opportunities in the digital world. In this discussion, we will explain the importance of technopreneurship in the context of online business, including the role of technological innovation, use of online platforms, e-commerce, and mobile applications. This research uses library research, namely a method of collecting data by understanding and studying theories from various literature related to the research. This data collection uses the method of searching for sources and constructing them from various sources, for example books, journals and research that has already been carried out. Library materials obtained from various references are analyzed critically and must be in-depth in order to support the propositions and ideas.

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.