This study employed qualitative methods with primary and secondary data sources. Primary data were obtained through interviews, while secondary data were obtained from important documentation of the Mutiara Welirang Village-Owned Enterprise (BUMDes). Data analysis was conducted using descriptive qualitative methods to obtain a comprehensive picture of the BUMDes' contribution to community welfare. The results of the study indicate that the Mutiara Welirang BUMDes plays an active role in improving the welfare of the Ketapanrame Village community through various services. These services include clean water management, environmental cleanliness management, interest-free loans, stall and kiosk rentals, and tourist attraction management. These various services are considered to have a positive impact on the social and economic conditions of the village community. An Islamic Economics review of the BUMDes' contribution indicates its alignment with Islamic economic principles. The activities carried out are mutually beneficial and align with Islamic values and welfare indicators in the maqashid sharia. This reflects the application of the values of justice, balance, and sustainability in village economic practices. The implications of these findings suggest that the Mutiara Welirang BUMDes can continue to maintain its positive performance and continuously improve the quality of its services. This effort is crucial to ensure the benefits are felt more widely by the community and to further strengthen the role of BUMDes as a driver of village economic development based on Islamic values.

The purpose of this study was to analyze and test influence of brand image, lifestyle and price on purchasing decisions for Oppo brand smartphone in Sragen. The type of data usedpopulation in this study is an unknown number of Oppo brand smartphone consumers in Sragen. The sampling technique in this study used a non-probability sampling technique with a purposive sampling method of 100 respondents. The data analysis techniques used are validity, reliability, classical assumption test, descriptive analysis, multiple linier regression analysis, t test, F test and coefficient of determination test. The results of this research obtained Y = 2,178 + + 0,323 X1 + 0,283 X2 + 0,185 X3. The results t test results show that brand image, lifestyle, and pricehave asignificant influrnce on purchasing for Oppo brand smartphones. The F test results obtained indicate that the regression results used are correct. The coefficient of determination test result is 0,774, meaning that the contribution of brand image, lifestyle and price to purchasing decisions is 77,4%, so the remaining 22,6% is influenced by other factors outside the variables studied.

The aim of this research is to find out the port service process and what obstacles occur during the port service process. There are several obstacles experienced by service users in ship service activities via Inaportnet. The first is that PNBP payments (VTS, signs and dangerous goods) are still manual, the reason being that service users don't understand Inaportnet. Apart from that, updates to computer devices. When using Inaportnet, system errors often occur. Efforts that can be made are to carry out updates so that PNBP payments can also be made online, carry out training and socialization about Inaportnet filling, update computer equipment and evaluate and upgrade the Inaportnet application.

This research aims to examine the legality and quality of the bottled drinking water product under the AIDRAT brand. Product legality refers to compliance with applicable laws and regulatory standards, while product quality refers to the product's ability to meet consumer expectations and needs. The research employs a qualitative approach with a literature study method, which involves understanding and studying relevant theories from various literature sources. The research results show that AIDRAT beverages have met the legality requirements, such as having a distribution permit from BPOM (Indonesia's Food and Drug Administration), halal certification from LPPOM MUI (Indonesian Ulema Council's Food, Drug, and Cosmetics Study Institute), and compliance with the Indonesian National Standard (SNI). In terms of quality, AIDRAT beverages use natural mountain spring water processed with modern technology, such as reverse osmosis, to maintain purity and freshness. These beverages are also rich in oxygen and do not contain preservatives or artificial additives. The conclusion of this research is that AIDRAT bottled drinking water is a product that has met all safety and quality requirements, both in terms of legality and product quality.
 
 

Marketing research plays a crucial role in the context of modern business today. To achieve the desired level of accuracy and benefit, it is vital to conduct this research using the appropriate method. Within the scope of marketing research, there is a significant debate between the use of probability and nonprobability methods. Each method has different strengths and weaknesses in producing quality research data. Therefore, it is essential to perform a comprehensive analysis to understand the benefits and consequences offered by both approaches. From this analysis, a better understanding of the most suitable method choice for each situation and marketing research need will be generated. By using the right method, researchers can maintain the level of validity and reliability of the data obtained. This step is crucial to ensure that the results of marketing research can serve as an accurate and useful guide for business decision-making.

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.
 
 

Economic growth is the key to successful development and increased prosperity in developing countries like Indonesia. This study uses secondary data from 2013-2023 to analyze the influence of the Human Development Index, Unemployment Rate and GRDP on development. The results show that GRDP and Unemployment Rate do not have a significant effect on the Human Development Index. Therefore, it is important for the authorities to facilitate job seekers in finding work, even if they do not work in Lampung Province.

This research aims to determine the influence of prestige and social environment on the interest of Islamic Banking Department students at UIN Raden Fatah Palembang to work in Islamic banks. Prestige and social environment are two factors that are thought to influence students' interest in working in Islamic banks. This research used a quantitative method with an incidental sampling technique using the Slovin formula to obtain 93 samples. Data was collected through questionnaires and analyzed using the PLS (Partial Least Square) analysis technique via SmartPls. The results of the research show that the Prestige variable obtained a t-statistical value of 4.349 > 1.96 with a p-value of 0.000 < less than the significance level of 0.05, so it can be explained that prestige has a positive and significant effect on student interest and the Social Environment variable obtained a t-value statistics 2,931 > 1.96 with a p-value of 0.004 < less than the significance level of 0.05, so it can be explained that the Social Environment has a positive and significant effect on students' interest in working in sharia banks. The conclusion of this research is that prestige and the social environment influence the interest of students from the Sharia Banking Department at UIN Raden Fatah Palembang to work in a sharia bank. The higher the prestige of a job and the more supportive the social environment, the higher the student's interest in working in a sharia bank.
 
 

Export activities in the long term can provide foreign exchange income for the country concerned, which will later be used to increase the growth of the country's economy, finance import needs and domestic development. A study by Kusuma and Twin (2012) concluded that exports had a positive and significant effect on national foreign exchange reserves. Exports are therefore one of the important benchmarks to know how much economic growth is in a country. The fluctuating state of exports in Indonesia is a very important thing to pay attention to. Especially in the face of the era of free trade in the Southeast Asia region or the ASEAN Economic Community (AEC), Indonesia is expected to improve its export performance, so that it can compete with other countries. Then it is necessary to know what factors affect the increase and decrease in the value of Indonesia's exports. From the data processing it is known that interest rates and exchange rates together have a significant effect on total exports with ? = 0.00390 < from ? = 0.05. Parasially, the Bungan tribe had a negative and significant effect on total exports with a significance value of ? = 0.0003 < of ? = 0.05, and the exchange rate against the US dollar had a positive and significant effect on total exports with a significance value ? = 0.0130 < of ? = 0.05.

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.