This study aims to analyze the branding strategy in digital marketing carried out by Maire Homewear through Instagram and Shopee platforms in an effort to increase brand awareness. Maire Homewear is a Micro, Small, and Medium Enterprise (MSME) engaged in the fashion sector with a flagship product in the form of patchwork daster. The focus of this study includes the branding strategy implemented, the obstacles encountered in its implementation, and the effectiveness of the strategy in building brand awareness among consumers. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of the owner of Maire Homewear, two resellers, and two consumers. Data analysis was conducted using the Miles and Huberman model which includes the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Maire Homewear's branding strategy is still stronger in the offline realm, such as through the reseller system and participation in various exhibitions. Meanwhile, the utilization of digital marketing through Instagram and Shopee is considered less than optimal. Content shared on Instagram is still inconsistent, and interactive features such as live shopping on Shopee have not been maximized. This results in Maire Homewear's brand awareness remaining relatively low among the general public, although it has begun to build among loyal customers, both those who purchase directly from Maire and through its reseller network. This study recommends that Maire Homewear increase the consistency and variety of its digital content on Instagram, including customer testimonials, production processes, and educational content about its products. Furthermore, utilizing the live shopping feature on Shopee is expected to be a more interactive and effective promotional tool for building relationships with consumers and expanding market reach.

This research is motivated by the phenomenon of stock price fluctuations in manufacturing companies, which reflect market instability, both internal and external to the company. These volatile stock price changes create uncertainty for investors, particularly when financial performance indicators such as Return on Assets (ROA), Current Ratio (CR), and Net Profit Margin (NPM) show varying results across companies and time periods. Strong financial performance is usually a positive signal for investors, but inconsistencies in these indicators raise doubts in investment decision-making. The purpose of this study is to analyze the effect of ROA, CR, and NPM on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach with a causal research type, where the data used are secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with certain criteria, resulting in a sample of 85 companies. With an observation period of four years, a total of 340 observations were analyzed. The analysis was conducted using multiple linear regression with the help of SPSS version 30 software. The results of the analysis indicate that, partially, ROA and CR have a significant influence on stock prices. This means that increasing the efficiency of asset use and the company's ability to meet short-term obligations are important factors considered by investors. However, NPM does not have a significant influence partially on stock prices. Nevertheless, all three variables simultaneously have a significant influence on stock prices. This finding has important implications for company management, namely that increasing asset efficiency and optimal liquidity management can strengthen a company's attractiveness to investors by improving credible financial performance.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

The problem of plastic waste in Indonesia is increasingly urgent as plastic consumption increases and sustainable management is lacking. This research aims to explore the potential of utilising plastic bottle waste as a creative and environmentally friendly product in the form of "ReBloom" pencil case. This research uses a descriptive quantitative approach, which collects data from respondents aged 18-25 years old in Surabaya to measure perceptions and interest in recycled products. The study results show that the majority of respondents are interested in environmentally friendly products at an affordable price. The business feasibility analysis revealed that ReBloom has a positive economic outlook with a break-even point that can be achieved within a certain production quantity. Besides contributing to the reduction of plastic waste, the product also raises public awareness of the importance of recycling and circular economy. Digital marketing strategies and collaboration with communities are proposed to increase market acceptance. This research confirms that sustainability-based innovation can be a promising business opportunity while contributing to environmental preservation.

This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.

Apple has successfully transformed into one of the leading technology brands in Indonesia, despite facing the challenges of a highly competitive market and relatively high product prices. Apple has successfully become one of the leading technology brands in Indonesia, despite the relatively high price of its products. This study aims to identify the factors that support Apple's success in building a strong brand image and gaining a dominant position in the Indonesian market. The results show that the marketing strategy is effective. Despite the high prices, Apple managed to create an image as a symbol of social status, which drives loyalty and desire to own Apple products in Indonesia. This research provides insights into how Apple manages its branding and marketing strategies to stay relevant and maintain its market share in Indonesia.

The development of digital technology has significantly impacted various economic sectors, including the Islamic financial sector. This article aims to analyze how technology contributes to the growth of Islamic finance in Indonesia. It discusses the role of Islamic fintech in financial inclusion, challenges in implementing technology in Islamic financial systems, and strategic opportunities to strengthen the position of Islamic finance in the digital era. The novelty of this study lies in the integrative analysis of current technologies such as blockchain and AI with regulations and their implementation in the context of Islamic finance in Indonesia, which has not been widely explored in previous literature.

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

The purpose of this study was to analyse the effect of brand image and price on customer loyalty of Mie Gacoan in Lippo. The method used was a questionnaire distributed to 100 respondents. The results of the analysis show that brand image is good for price and customer loyalty. This research recommends Mie Gacoan to maintain its brand image and consider an attractive pricing strategy.

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structural Equation Modeling (SEM) using smart-PLS 3.2.9 software. The results of this research show that financial rewards and job market considerations do not influence accounting students' interest in choosing a career as a public accountant. Meanwhile, the work environment has a significant influence on accounting students' interest in choosing a career as a public accountant

This research was conducted with the aim of determining the influence of soft skills, accounting expertise, and digital literacy on the job readiness of accounting students (a study on accounting students at State Universities in Bandar Lampung) both partially and simultaneously. The type of data used is primary data obtained through the distribution of questionnaires. The population in this study consists of accounting students from State Universities in Bandar Lampung, totaling 3,834 students. The sampling method in this study uses a non-probability sampling method, specifically the purposive sampling technique, and obtained a sample of 110 respondents. The data analysis method used is multiple linear regression analysis using the SPSS Ver.27 testing tool. The research results show that partially, soft skills, accounting expertise, and digital literacy have a positive impact on the job readiness of accounting students.

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

This research aims to analyze the comparative contribution of regional taxes to local taxes in Samarinda City and Balikpapan City. By using secondary data from regional financial reports and income statistics, this research identifies factors that influence regional tax contributions and their impact on local original income (PAD). The research results show that there is a significant difference in the contribution of local taxes to PAD between Samarinda City and Balikpapan City. The city of Balikpapan shows a better contribution thanks to its natural resource potential and more active economic activities. To increase local tax contributions in Samarinda, efforts are needed to increase taxpayer compliance and improve infrastructure. Apart from that, collaboration between local governments and the community in increasing awareness of the importance of taxes is also very necessary.

Indonesia as one of the developing countries that Pancasila economic system must utilize new digital technologies to improve its economy, improve its economiy. This research aims to understand the role of e-commerce in improving people’s walfare in the digital era. It explores how the digital economy has impacted the growth of online commerce businesses in Indonesia over the past five years and examines the digital strategies adopted by e-commerce companies to improve  operational efficiency and customer service. Operational efficiency and customer service. The study highlights the contribution of leading platforms such as Shopee and Tokopedia, which are use advanced digital marketing tehcniques, user-friendly interfaces and strong security measures to build trust, and strong security measures to build consumer trust and increase engagement. Financial technology (fintech) also plays an important role in supporting e-commerce by enabling transaction role in supporting e-commerce by enabling secure transactions, efficient transactions, and expanding access to financial services. In summary, the growth of combined internet usage, e-commerce, and fintech in Indonesia highlights the country’s significant strides in developing a dynamic digital economy. The country’s significant strides in developing a vibrant digital economy. These advancement are diving economic growth, enhancing financial inclusion, and transform the shopping experience, thereby improving the overall economic well-being of society as a whole in the digital age
 
 

Gojek is a company operating in the transportation sector, Gojek's head office is in Jakarta, Indonesia. Gojek was founded by Nadiem Makarim, an Indonesian citizen who graduated with a Master of Business Administration from Harvard Business School. The scope of this research was carried out on consumers who use Gojek services in the Surakarta area. The aim of this research is to analyze the significance of the influence of price, service and promotion on consumer purchasing decisions for Gojek customers in Surakarta. This research is a survey. This type of data uses quantitative data. The data source uses primary data. The population in this research are all consumers who use Gojek services in Surakarta. The number of samples used in this research was 110 people. The sampling technique uses purposive sampling. The data collection technique uses a questionnaire. Data analysis uses descriptive analysis, multiple linear regression test, t test, F test and coefficient of determination test. The research results show that price has no significant effect on consumer purchasing decisions for Gojek customers in Surakarta, service has a significant effect on purchasing decisions in Surakarta and promotions have a significant effect on purchasing decisions for Gojek customers in Surakarta.
 
 

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.

This research aims to examine the impact of using the Paylater application on the lifestyle of people who are still not wise in using the paylater application. This research uses a quantitative approach method with the target population, namely the general public who use PayLater services or have used Paylater before. 114 respondents were selected using a questionnaire method using a Google form to conduct an online survey and collect data. The research results show that people rarely use paylater applications in daily use. Because paylater services have negative impacts, such as getting into debt if you use paylater excessively, then impulsive purchases due to easy access to paylater can encourage unplanned impulse purchases and other losses. And unwise use of paylaters can have a negative impact on people's lifestyles and people's finances. This research contributes to the understanding of the negative consequences of paylater for unwise users. This aims to help paylater service providers to increase education and financial literacy for their users, as well as encourage stricter regulations to minimize the potential for paylater abuse.

Cryptocurrency is a blockchain-based technology that is used for all activities so that it has the potential to increase state revenue, especially in terms of taxation. This study aims to determine the implementation of tax policies on Cryptocurrency transactions in Indonesia. This research uses descriptive qualitative methods using secondary and primary data. Secondary data is obtained through journals, books, and tax laws. Based on this research Cryptocurrency can be subject to income tax and value added tax. The results of this study indicate that the implementation of tax policies on crypto asset transactions in Indonesia has referred to the provisions as stated in PMK Number 68 / PMK.03 / 2022. However, there are still some weaknesses in the implementation of this tax policy on crypto asset transactions. In addition, in terms of supervision, it still only adheres to supervision of formal tax obligations. Therefore, supervision of the implementation of tax policies on crypto asset transactions still needs to be improved.
 
 

This research is motivated by the drastic decline in stock prices of technology companies in 2022, which reflects heavy financial pressure and deteriorating financial performance until June 2023. This condition raises the potential risk of financial crisis or financial distress. This study aims to examine the effect of cash flow operating, leverage, liquidity, and profitability on financial risk in technology subsector manufacturing companies listed on the IDX during the 2020-2023 period. A quantitative approach with secondary data of company financial reports that have been audited and published by the IDX is used in this study. The purposive sampling technique was applied to select 19 companies as samples from a total of 49 companies. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS software. The results of this study indicate that cash flow operating has no significant effect on financial distress (p> 0.05). In contrast, leverage has a significant positive effect (p < 0.05), while liquidity (current ratio) and profitability (ROA) have a significant negative effect on financial distress (p < 0.05). High leverage increases financial risk, while high liquidity and profitability can reduce the risk of financial distress in technology companies.

Financial literacy is one of the important skills that must be possessed by individuals, especially students, based on situations that require the ability to manage their personal finances. This research uses a qualitative approach with a focus on semi-structured interviews to gather information. The research participants were 12 students with different ages, genders, universities, study programs and faculties. The results of the analysis from interviews showed that students who live in boarding houses or with their parents can apply financial literacy for financial management, even without realizing it. However, financial literacy is more applied to students who live in boarding houses.

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests.   The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.

This research began with the problem of environmental pollution by manufacturing companies which caused a reduction in clean water supplies, as well as fluctuations in share prices in Basic Industry and Chemical Sector Manufacturing Companies listed on the IDX in 2018-2022, which can result in fluctuating company values so that investors' desire to invest in these companies decreases. This research aimssto measureethe extent to which environmental performance affects company value in the industry and how financial performance affects company value. To analyze the data, descriptive statistical tests and classicallassumption test, in theeform of normalityytest, multicollinearity test, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. Meanwhile, to analyze the data with multipleelinear regression methods.. Theeresearch results show that: 1) financiallperformance variables have annegative and significanteeffect on firmvvalue in this sector; and 2) environmental performance variables have a negative andssignificant effect on firm value in the basic and chemical industry manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022.

This study will analyze the influence of digital competence (E-Skills) as an important factor in improving the performance of educational staff through the moderating role of digital leadership or E-Leadership. This research uses the Structural Equation Modeling (SEM) method based on Partial Least Square which involves 120 respondents who work as Education Personnel at Pancasakti University Tegal as research samples using a questionnaire with a Likert scale of 1-5. Data analysis was processed using the SmartPLS v.4 program using the Second Order method approach. The research results show that 1) digital competence has a positive influence on the performance of educational staff, 2) The role of E-Leadership in moderating the influence of digital competence on employee performance is not statistically significant in this research. This is caused by variability in the application of E-Leadership, varying levels of digital competence among employees, as well as other contextual factors outside of the more dominant research. 3) The level of respondents' perception of Access, Use, Communication and Creation as dimensions of Digital Competence is in the medium category so efforts need to be made to increase it through developing digital competence.

Risk management policies play an important role in influencing a company's investment and financial decisions. The aim of this research is to analyze the influence of implementing risk management policies on investment and company financial decisions. Literature study analysis of financial data and related data from several companies that implement risk management policies is used as a research method. The research results show that effective risk management practices can improve a company's investment decisions by reducing uncertainty and increasing investor confidence. Apart from that, good risk management policies also have a positive impact on company financial decisions, such as more efficient cash management, better cost management, and improved overall financial performance. These findings provide an important contribution for practitioners and researchers to understand the importance of implementing risk management policies in the context of corporate investment and financial decisions. The practical significance of this research is the need for companies to pay attention.

The aim of this research is to determine, firstly, the influence of implementing the e-Samsat system on motor vehicle taxpayer compliance, secondly the influence of tax sanctions on motor vehicle taxpayer compliance, thirdly the influence of implementing e-Samsat and tax sanctions on motor vehicle taxpayer compliance. Data collection techniques used questionnaires and documentation. The number of samples in this study was 93 respondents. The data analysis method uses the classic assumption test and t test. The research results show that there is an influence between e-Samsat and tax sanctions on the level of motor vehicle taxpayer compliance

Financial statements are closely related to the field of accounting. Financial statements prepared by a company can be used as a tool for making internal managerial decisions as well as for external parties of the company. A company's financial statements can be analyzed using several financial ratios. Financial statements (Financial Statment) is the end product of a series of processes for recording and summarizing business transaction data, accountants are expected to be able to organize all accounting data so as to produce financial statements and even must be able to integrate and analyze the financial reports they make. Even the benchmark for whether or not a financial institution or company is healthy is seen from the financial statements and this will affect the decisions of external parties in terms of investment or others, in this case the author presents two financial statement materials as a comparison, namely conventional and sharia financial statements, where both have similarities and differences in many ways.

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.

This research aims to examine the differences in financial performance of state-owned banks and state-owned banks in terms of market value added ratios, liquidity ratios, solvency ratios, profitability ratios and activity ratios in the banking sector listed on the Indonesian stock exchange. The data analysis technique uses the Independent Sample t-test and uses a substitute test with the Mann-Whitney Test with SPSS (Statistical Product and Service Solutions) tools. The results of this research show that there is a significant difference between the financial performance of BUMN Banks and BUMS Banks seen from the Market Value Added Ratio, Liquidity Ratio, Solvency Ratio and Activity Ratio. On the other hand, there is no significant difference seen from the Profitability Ratio.