The digital era has compelled MSME actors to adapt, not only in marketing and operational aspects but also in financial management. This study aims to analyze the effect of financial management on the performance of MSMEs in the digital era. The research was conducted using a quantitative approach through a survey of 120 MSME actors in West Nusa Tenggara Province who have utilized digital applications for financial record-keeping. The data were analyzed using validity and reliability tests, multiple linear regression, as well as partial and simultaneous hypothesis testing. The results indicate that sound financial management significantly affects MSME performance, with record-keeping and budget planning being the most dominant indicators.

This research is motivated by several problems. The aim of this research is to analyze the influence of food quality and employee service on guest satisfaction at the Pangeran City Padang Hotel. The type of research used in this research is descriptive with quantitative data. The type of data used in this research is primary data. The population of this research is research conducted on guests staying at the Pangeran City Padang Hotel. Questionnaires were distributed to 88 research respondents. With a sampling technique using nonprobability sampling. The data collection technique was carried out using a questionnaire with a Likert scale which had been tested for validity and reliability. Data from this research were processed using SPSS 25.00. The results of this study show that the overall food quality variable is included in the adequate category at 55.68%. Overall employee service is included in the adequate category at 44.32%. Overall guest satisfaction is included in the less satisfied category at 40.60%. The influence of food quality and employee service on guest satisfaction with customized R Square is 51.3% while 48.7% is influenced by other factors.

This study aims to understand the process of social ethics formation among children in Talian Kereng Village in response to the influence of modernization and technological advancements. The research was conducted through a Community Service Program (KKN) that involved in-depth interviews and direct observations of the social lives of children in the village. The findings reveal that the role of family, community leaders, and religious institutions is crucial in instilling social ethical values in children from an early age. In this village, community leaders and religious figures are still highly respected and seen as role models in preserving traditional values. However, significant challenges arise from technological advancements, particularly the use of social media, which influences the perspectives and behavior of children. Many children are becoming influenced by social media content that does not always align with local norms. Additionally, the lack of parental involvement in upbringing, either due to their busy schedules or limited knowledge of parenting in the digital era, exacerbates this situation. Economic disparities also contribute to differences in children's access to technology, ultimately affecting the extent of their exposure to these influences. This study recommends a comprehensive approach that combines formal education, family roles, and community control over the impact of technology. Furthermore, the reinforcement of religious values and local traditions must be strengthened to address the challenges of modernization. In this way, positive social ethics can continue to be preserved and instilled in the younger generation of Talian Kereng Village

The purpose of the study is to determine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023. In this study, a purposive sampling method was used, which obtained 45 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that company size has a significant positive effect on tax avoidance, while leverage has a significant negative effect on avoidance, then profitability, liquidity and sales growth has no effect on tax avoidance.

This research examines the liability of notaries for authentic deeds under the UUJN. While the UUJN does not specifically regulate criminal sanctions for notaries, the Criminal Code can be applied. Violations by notaries can lead to lawsuits against the Ministry of Law and Human Rights. The UUJN regulates the guidance and supervision of notaries by the Notary Supervisory Council and MKN. The primary focus of this research is the final decision of the Regional Notary Supervisory Council regarding administrative sanctions as outlined in Article 73 of the UUJN. The research methodology employed is a normative juridical legal research approach. The legal materials utilized in this research include primary legal materials, secondary legal materials, and tertiary legal materials. The results of the research indicate that the legal protection efforts of the community, particularly those who feel harmed by notaries in the context of notarial acts that indicate criminal acts, are carried out through a form of reactive protection, namely the filing of complaints with the Notary Supervisory Panel. The evidence presented to the Regional Notary Supervisory Panel, the district courts in civil cases for compensation and law enforcement officials (Police) in criminal cases, demonstrates the existence of evidence that can be used to support claims of criminal acts by Notaries. However, the Decision of the Regional Notary Supervisory Panel only imposes Administrative Decisions on Notaries who indicate criminal acts with verbal or written warnings.

This research was carried out at the Ugi Village Office, Sabbangparu District, Wajo Regency. The research will begin from March to June 2024. This research aims to determine the work environment of employees at the Ugi Village Office, Sabbanparu District, Wajo Regency, to determine organizational commitment at the Ugi Village Office, Sabbangparu District, Wajo Regency, and to determine the relationship between the work environment and organizational commitment at the Office. Ugi Village, Sabbangparu District, Wajo Regency. The method used is a census type with a quantitative associative approach. The results of this research show that the work environment carried out at the Ugi Village Office, Sabbangparu Subdistrict, Wajo Regency, has a score of 297 and is included in the good category of the average ideal score in the dimensions of the physical work environment and non-physical work environment. Organizational commitment at the Ugi Village Office, Sabbangparu District, Wajo Regency is included in the good category with a score of 361 from the average ideal score. This can be seen from the dimensions of organizational commitment based on personal, job characteristics, structural characteristics and work experience. To find out that the work environment has a positive and significant relationship to organizational commitment at the Ugi Village Office, Sabbangparu District, Wajo Regency.

This community service activity through mentoring and fostering Qur'an literacy activities is important in supporting the development of one's Qur'an literacy skills. Research and field practice show that ongoing effective mentoring can help children to gain a better understanding of the content of the Qur'an. The main focus of this mentoring and guidance is to improve the ability to read and write the Qur'an thoroughly and accurately, as well as ensure a deep understanding of the meaning and context of the verses of the Qur'an. This mentoring and coaching involves various methods and techniques, such as the use of interactive approaches, repetitive exercises, the use of educational technology, and the strengthening of tajweed skills. The ultimate goal of this mentoring and coaching is to create a learning environment that supports, motivates, and strengthens the individual's spiritual connection with the Qur'an, thus fostering continuous personal growth and strong character development in accordance with Islamic teachings

This study aims to determine the potential bankruptcy of airline companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. This research uses descriptive quantitative methods. This study aims to determine the potential bankruptcy of airline companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. This research uses descriptive quantitative methods. The sample in this study is the financial statements of 3 airline companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2022 period. The data collection technique used in this study used secondary data. The data analysis technique uses the modified Altman Z-Score method. The results of this study show that PT Garuda Indonesia Tbk is in bankruptcy condition in 2016-2021, and in 2022 the company is different in gray area conditions. PT Air Asia Indonesia Tbk for seven years, namely in 2016-2022, was in bankruptcy condition. PT Indonesia Transport & Infrastructure Tbk was in bankruptcy condition in 2016-2021, and in 2022 the company was in a gray area condition..