Financial reports are a communication tool for a company or parties that need the financial report. The parties that need it are usually called internal parties and external parties. In this case, the financial report has financial accounting standards. The financial standardization of entities without public accountability (SAK ETAP) is a financial standard used by companies that are entities without public accountability such as PT Damai Gadai. The purpose of this study is to determine the application of SAK ETAP to the financial statements of PT Damai Gadai. This study uses a descriptive method, to determine the application of PT Damai Gadai's financial statements in accordance with SAK ETAP. Descriptive method, to determine the comparison of PT Damai Gadai's financial statements with reports based on SAK ETAP. The steps taken to obtain PT Damai Gadai's financial report data by conducting observations of data collection, then conducting analysis, and conducting interviews. The results of this study indicate that PT Damai Gadai's financial statements have not implemented financial statements according to SAK ETAP standards. This is due to the limited knowledge they have.

This research aims to determine the influence of financial literacy, business capital and technology on the sustainability of MSME businesses in Sukoharjo Regency. This type of research method uses quantitative. The population of this research is the infinite population of all MSME business actors in Sukoharjo Regency. The sampling technique used the Rosceo formula to obtain a sample of 100 respondents. The analysis method uses quality test analysis methods (validity test, reliability test), classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), multiple regression analysis and hypothesis testing (t test and determinant coefficient test). The results of this research show that financial literacy, business capital and technology have a significant positive effect on business sustainability.
Keyword : Financial Literacy, Business Capital and Technology

This research was conducted with the aim of finding out the influence of customer reviews, flash sale promotions and live streaming on purchasing decisions on Shopee e-commerce. Surakarta was the population in this study with the method used, namely the pur-posive sampling method so that the number of respondents in this study was 130 respondents. The data collection technique used in this research is a quantitative method by distributing questionnaires online via social media. Multiple regression is the analysis method used in this research. This research partially shows that customer reviews, flash sale promotions and live streaming have a positive and significant effect on purchasing decisions on Shopee e-commerce.

This study aims to determine the influence of online customer reviews, online customer ratings, and live streaming features on the purchase decisions of fashion products on the Shopee marketplace in the Surakarta region. This research was conducted in October 2023. The number of samples in this study was 147 respondents from Shopee users in Surakarta. Sampling is done using the purposive sampling method. The data collection technique used in this study is the quantitative method of distributing questionnaires online through social media. Multiple regression is the analysis method used in this study. The results of this study show that online customer reviews, online customer ratings, and live streaming features partially have a significant positive influence on the purchase decisions of fashion products in Surakarta.