This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
 
 

This study aims to strengthen industrialization in the livestock sector to increase productivity and investment at the district and city levels. The use of modern technologies, such as digital livestock management systems, sensor-based animal health monitoring, and automated feeding systems, has increased in recent years in response to the need for efficiency and improved production outcomes. Data were collected from various livestock units, ranging from small-scale to large-scale farms, through surveys and observations over a two-year period. The analysis results show a significant positive relationship between the level of investment in livestock technology and productivity improvements, both in terms of livestock population growth and production outputs (meat, milk, eggs). Higher investment in technology tends to result in better operational efficiency, lower animal mortality rates, and improved product quality. These findings indicate that accelerating the adoption of technology in the livestock industry can be an effective strategy to enhance the competitiveness and sustainability of the national livestock sector.

This research analyses effective industrialisation strategies in districts and cities, by assessing success factors and the role of firms. Regional industrialisation supports economic growth and job creation. Key factors influencing success include the quality of human resources, infrastructure, government policies and technology. Cluster approaches based on local potential and industrial estate development have proven effective. Companies play an important role in creating industrial ecosystems and running CSR programmes. Collaboration between the government, companies and communities is key to successful regional industrialisation. 

This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors
 
 

This study aims to analyze the potential of the region in utilizing the demographic bonus in Aceh Tamiang Regency. The data used in this study is the PDRB data of Aceh Tamiang Regency and Aceh Province in 2019-2023. The data analysis method uses location question (LQ) and shift share analysis. Based on the results of the LQ analysis, it is known that there are 4 (four) business fields that can become leading sectors in Aceh Tamiang Regency and at the same time are the economic base for further development, namely the agriculture, forestry, and fisheries sectors; mining and quarrying; processing industry; and other services. Meanwhile, based on the shift share analysis, it can be seen that the sectors that have a positive impact on the utilization of the demographic bonus in Aceh Tamiang Regency are the wholesale and retail trade sector, car and motorcycle repairs. In addition to providing a good contribution to the utilization of the demographic bonus in Aceh Tamiang Regency and can increase the PDRB of Aceh Province.

Mobile vehicle tax service is one of the regional government initiatives designed to facilitate tax compliance and increase regional revenue. This study aims to examine the contribution of mobile tax units in boosting local revenue in Sukabumi Regency. The methodology applied in this research is a descriptive qualitative approach, with data collection conducted through direct observation. The findings reveal that the implementation of mobile tax units produces significant effects on increasing the number of taxpayers, resulting in higher local revenue from the vehicle tax component. This service has also successfully reached remote areas previously difficult to access by conventional tax offices. Therefore, mobile tax units can be considered effective as a sustainable strategy to optimize regional income.

This research uses a qualitative method to explore the role of digital marketing skills in enhancing the competitiveness of Islamic banking institutions in the era of digital transformation. The rapid development of information technology requires financial institutions, including Islamic banks, to adapt to digital-based marketing strategies to remain competitive in the market. Digital marketing skills such as social media management, search engine optimization (SEO), content marketing, and digital data analysis have become essential in effectively reaching customers and building strong brand awareness. This study was conducted through in-depth interviews with Islamic banking practitioners and analysis of documentation related to digital marketing strategies. The findings reveal that mastering digital marketing skills significantly helps Islamic banking institutions expand their market reach, improve customer engagement, and strengthen their competitive position in the financial industry. Moreover, the proper implementation of digital marketing also enhances promotional cost efficiency and encourages product and service innovation based on customer needs. These findings serve as a vital reference in developing more relevant Islamic marketing strategies for the current era.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.

This study aims to evaluate the sharia financial service strategy of Bank Syariah Indonesia (BSI) Banjarnegara Branch through the VRIO and PEST approaches, in order to identify internal advantages and external dynamics that affect the competitiveness of the institution. Using a qualitative-descriptive method, this study reveals that BSI Banjarnegara has a sustainable competitive advantage through sharia-based products that are difficult to imitate, a wide community network, and a personal service approach. In addition, the results of the PEST analysis show that political support, stable economic conditions, and the level of community religiosity are great opportunities for the growth of sharia finance in the region, although the level of digital technology adoption is still a challenge. The strategy of strengthening digitalization, education of sharia financial literacy, and product innovation such as Cicil Emas are the main keys in responding to market challenges and increasing financial inclusion. Thus, the results of this study provide a strategic direction for the development of sustainable and adaptive sharia services to changes in the business environment.
 
 

This research is entitled Determinants and Strategies of Enhancing Economic Growth in Jambi City. The objectives of this research are: (1) to analyze the conditions of economic growth, population, infrastructure, Human Development Index (HDI), investment, and capital expenditure in Jambi City; (2) to examine the effects of population, infrastructure, HDI, investment, and capital expenditure on economic growth in Jambi City; and (3) to formulate strategies to enhance economic growth in Jambi City. The results of the study indicate that there is a relationship between the population, infrastructure, HDI, investment, and capital expenditure with economic growth in Jambi City period 2004-2023 with percentage of contribution on 69.12%. Based on multiple linear regression analysis, these variables collectively have a significant and positive effect on economic growth in Jambi City during the 2004–2023 period. Partially, population, HDI, investment, and capital expenditure show a significant and positive influence, while infrastructure has a positive but not significant effect. Using the Analytical Hierarchy Process (AHP), the recommended strategies for enhancing economic growth in Jambi City include the development of basic infrastructure, facilitation of investment, support for regional leading sectors and UMKM, and human resource development.

This study examines the effect of ESG disclosure on firm value and the moderating role of competitive advantage in energy sector companies listed on the Indonesia Stock Exchange during 2020–2023. Using a quantitative approach with purposive sampling and multiple linear regression analysis, the results show that ESG disclosure has a positive and significant effect on firm value. However, when competitive advantage is introduced as a moderating variable, the direct effect of ESG becomes insignificant, while the interaction between ESG disclosure and competitive advantage shows a positive and significant impact on firm value. These findings imply that ESG practices alone may not be sufficient to enhance firm value unless accompanied by a strong competitive position. The study highlights the importance of integrating ESG strategies with the company’s core competencies to maximize value creation, particularly in highly competitive industries like energy.

his research aims to analyze the influence of Good Corporate Governance (GCG) on financial distress in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the COVID-19 pandemic. GCG is measured through the variables of Independent Commissioners, Board of Directors, and Audit Committee. The data is analyzed using descriptive statistical methods and the Wilcoxon Signed Rank Test. The results of the research indicate that Independent Commissioners, Board of Directors, and Audit Committee have a significant effect on financial distress in SOEs during the research period. This suggests that the implementation of good GCG principles can help reduce the risk of financial distress in SOEs in Indonesia. or formula.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

This study aims to examine the effect of liquidity, profitability, and solvability ratios on investment decisions while also investigating the moderating role of firm size in this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for 2019-2023, which are marked by significant economic disruptions, including the COVID-19 pandemic. A quantitative approach was employed, using panel data regression to test the proposed hypotheses. Financial ratios were measured using the current ratio, return on assets, and debt-to-equity ratio, while investment decisions were assessed using the price-earnings ratio. The natural logarithm of total assets measured firm size. The results reveal that liquidity and solvability significantly influence investment decisions, while profitability does not. Firm size was found to moderate the relationship between liquidity and solvability with investment decisions, but not the relationship involving profitability. These findings have practical implications for investors and corporate managers in formulating investment strategies and managing financial performance, highlighting the importance of considering firm size when evaluating the effectiveness of economic indicators. This research also contributes to the empirical literature on investment decision-making in the manufacturing sector.

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.

Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance.
Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance
 
Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang.
Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

The effort to implement good governance reflects the government's desire to apply good governance in the administration of regional government. A good government SPI can also influence the actions and activities carried out continuously by the leadership and all staff to provide adequate assurance of the achievement of organizational goals. This research was conducted to determine the effect of good governance on the performance of local government, to determine the effect of the internal control system on the performance of local government,  to determine whether the internal control system moderates the effect of good governance on the performance of local government and to understand the Islamic Economic perspective on the effect of good governance on the performance of local government  in the Department of Industry and Trade of Lampung Province. The method used employs a quantitative approach. The population in this study consists of all employees of the Department of Industry and Trade of Lampung Province, and the sample taken was 46 respondents using the purposive sampling technique. In this study, it is shown that poor governance will not affect the performance of the regional government at the Department of Industry and Trade of Lampung Province. But the higher the internal control system in the Department of Industry and Trade of Lampung Province, the more it will be able to improve the performance of the regional government, and the higher the internal control system in the Department of Industry and Trade of Lampung Province, the more it will strengthen the influence of good governance on the performance of the regional government.

Based on the Qur'an and Hadith, this study investigates how Islamic teachings prohibit usury. Usury is an economic practice that damages the financial system. This study aims to provide an explanation of the meaning, legal status, and interpretation of the verses of the Qur'an and Hadith related to usury. This study analyzes the concept of usury and its types in contemporary financial transactions using a qualitative descriptive approach and literature study. The results of the study indicate that many communities, including Islamic communities, still do not understand the meaning of usury and its effects. Consequently, comprehensive education is essential to eliminate usury and support the development of a just and sustainable Islamic economic system.

This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

Ibn Khaldun's thoughts, especially those presented in his work Muqaddimah, have made important contributions to understanding the dynamics of society, economy, and politics. This article comprehensively examines Ibn Khaldun's development theory with a historical approach, conceptual analysis, and reflection on the relevance of his thoughts in the modern era. Using literature study and content analysis methods, this study explores central concepts such as asabiyyah, dynasty cycle, economic productivity, and the role of the state in development. The findings show that although issued in the 14th century, Ibn Khaldun's development theory has essential similarities with contemporary development paradigms such as the importance of social capital, fiscal balance, and leadership regeneration. The theoretical implications of this study are expected to enrich the discourse on development based on ethical values ??and social justice.

This research aims to examine the influence of information asymmetry, earnings management, and intellectual capital disclosure on the cost of equity capital in financial sector companies listed on the Indonesia Stock Exchange in 2019-2023. This research uses quantitative research and the data used in this research is secondary data in the form of annual reports for the 2019-2023 period. The number of samples used in this research was 50 from 10 companies in the population of financial sector companies. By using a purposive sampling method based on predetermined criteria. Based on the results of research that has been conducted, it shows that information asymmetry, earnings management, and Intellectual Capital disclosure have a simultaneous effect on the cost of equity capital. Information asymmetry and earnings management influence the cost of equity capital, while intellectual capital disclosure has no influence on the cost of equity capital.

This study aims to examine the influence of organizational culture, work environment, and leadership style on loyalty in Volunteers Teaching of the Jakarta Window Community. Sampling in this study used the slovin formula for 86 respondents. Data was collected through a questionnaire with a Likert scale processed using Microsoft Excel 2013 and SPSS version 22. The research method used is multiple linear regression. The results of this study show that Organizational Culture has a significant effect on Loyalty, while Work Environment and Leadership Style have no effect and are not significant to Loyalty.

This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this study indicate that profitability, sales growth, and capital intensity have a negative and significant effect on tax avoidance, meanwhile deferred tax expense has no a significant effect on tax avoidance.

Blockchain as a techonological tool that will change the way transactions in business and asset-based management are based. Simply put, blockchain is described as a series of records containing data managed by a group of computers in which there is no single entity, basically a blockchain like a digital ledger that can be accessed by anyone. The purpose of this study is to find out how the transformation of the development of accounting recording systems using blockchain technology is based on the results of analysis from literature studies. Literature study is a method of collecting data from various reference books and research results that have been referenced with the aim of obtaining a foundation for the problem being researched. The result of this research is how to transform traditional accounting into internet-based accounting using blockchain. This research provides implications regarding the application of blockchain to real-tine accounting reporting.

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

This study aims to determine the influence of taste and price on consumer satisfaction in Rantauprapat Millennial Warkop. This type of research is associative research. Data collection in this study was carried out through a survey approach with a type of quantitative descriptive research by distributing questionnaires to 100 respondents, while the population used in this study was millennial warkop customers of Rantauprapat. Data collection techniques are carried out by interviews, questionnaires and documentation studies. The data analysis tool used in this study uses SPSS. The data analysis technique in this study is descriptive analysis. The results of this study show that taste and price affect customer satisfaction at Rantauprapat Millennial Warkop. 
 

This study aims to identify and analyze the factors that influence economic growth in Singapore. The research method used is a qualitative method with descriptive analysis techniques using a literature review approach such as scientific journals and digital books. The results showed that the factors that influence the increase in Singapore's economic growth are foreign direct investment, progressive economic policies, export sector and international trade, energy consumption and infrastructure, human resources and education, finance and banking sector, innovation and technology and strategic geographical location and research issues discussed.
 

This study aims to examine Auditor Switching on Audit Report Lag. The population in this study is all property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Audit Report Lag as the dependent variable and Auditor Switching as independent variables. The sampling technique used was the purposive sampling method and obtained 95 company samples. The analysis methods used were Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that Auditor Switching had a significant positive effect on Audit Report Lag.

This research was conducted to test and analyze the influence of leverage, liquidity and profitability on tax avoidance, as well as the role of company size as a moderating variable. The research objects used in this research are industrial sector companies listed on the IDX in 2023, namely 63 companies. The sampling technique used in this research was purposive sampling, then data was obtained from 57 companies that passed the predetermined criteria.  The results show that leverage has a negative effect and profitability has a positive effect on tax avoidance, while liquidity has no effect. Company size weakens the influence of leverage on tax avoidance, but does not moderate the influence of liquidity and profitability.

Accurate and transparent financial reporting is crucial in building investor trust and ensuring the confidence of other stakeholders. However, earnings management remains a key concern in accounting and finance as it affects the quality of financial information and economic decision-making. This study aims to analyze the influence of Capital Intensity, Managerial Ownership, and Profitability on Earnings Management, with Firm Size as a moderating variable. Using a quantitative approach with the deducto hypothetico verifikatif method, this study empirically tests hypotheses through inferential statistical analysis. The results show that Capital Intensity and Managerial Ownership have a negative effect on Earnings Management, while Profitability has a positive effect. Furthermore, Firm Size does not moderate the effect of Capital Intensity on Earnings Management but weakens the influence of Managerial Ownership and strengthens the effect of Profitability on Earnings Management. This study is expected to provide insights for investors, managers, and regulators in understanding the factors influencing earnings management practices and their implications for financial reporting quality.

This study aims to determine the fair price of shares in determining stock investment decisions in state-owned banking issuers listed on the Indonesia Stock Exchange in 2019-2023. This research method uses a qualitative descriptive approach. There are three companies in the study that are the subjects of the study, namely PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, and PT Bank Mandiri. Using fundamental analysis with stock valuation using the price earning ratio (PER) method. The study uses secondary data. The application of fundamental analysis with stock valuation using the price earning ratio (PER) method shows that in 2019, 2021, 2022 and 2023 BBRI, BBNI, and BMRI shares were undervalued (cheap), while in 2020 BBRI and BBNI shares were overvalued (expensive) and BMRI shares were undervalued (cheap).

The goals of this study is to assess the expenses associated with the production of goods at Mr. Lamadi's ronggo chicken noodle umkm located on Jl. Manunggal Amd, Patoman, Pangkemiri, Kec. Tulangan, Sidoarjo Regency. This study employs a descriptive qualitative approach, utilizing samples selected based on primary data. The outcome of this study reveal the production cost of goods on chicken noodles for chicken noodle toppings and pentol amounting to Rp. Rp. 9.500, for the retail price of Rp 14.500 then for chicken feet noodles of Rp. Rp. 8.000 for a retail price of Rp. 12.000 and for original chicken noodles Rp. 7,500 with a retail price of Rp. 11,500. In this analysis, there is a price distinction between the COGS calculation and the selling price of chicken noodles at the market price.

The application of the Behaviorally Anchored Rating Scale (BARS) method in employee performance assessment has been shown to increase the objectivity and accuracy of evaluations in various organizations. The BARS method assesses performance based on specific behaviors related to a particular task, thereby reducing subjectivity in assessment. Recent research by Hia et al. (2024) shows that the integration of the BARS method with a web-based system can facilitate the process of assessing and reporting employee performance. In this study, the BARS method was applied to identify factors that affect employee performance, while the web-based system helped to summarize assessment data efficiently. In addition, research by Rouza and Yanto (2020) at Pasir Pengaraian University developed a web-based Employee Performance Assessment Information System (SIPENTAJA) using the BARS method. This system makes it easier for leaders to assess and report employee performance quickly and accurately. Thus, the application of the BARS method integrated with a web-based system at di PT XYZ, Indonesia, is expected to increase the objectivity of employee performance assessments,facilitate the evaluation process, and support better decision making in human resource management.

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.
 

The aim of this research is to find out how the role of e-commerce increases opportunities for MSMEs in Indonesia. The method used in this research is a qualitative approach with literature study as the main data source. We carried out the data collection process by searching literature with the keyword "The role of e-commerce in Indonesian MSMEs." on the Google Scholar platform. The results show that e-commerce has made a significant contribution to the MSME players themselves. The role of e-commerce has also increased since the COVID-19 pandemic, which at that time became the main solution for MSMEs to survive amidst the crisis caused by restrictions on physical activity. With e-commerce integrated with social media, MSMEs can still operate and maintain income because they are able to adapt to changes in market behavior. However, this research also identified several main challenges, one of which is the low interest in reading which causes a lack of digital literacy among MSME players. Therefore, technology training, digital infrastructure development, and policies that support the empowerment of MSMEs in the digital era are needed. By conducting this research, of course there is hope that strategic steps can be formulated to maximize the potential of e-commerce, not only in expanding market access on a global scale, but also being able to increase the global competitiveness of MSMEs in a sustainable manner.
 

Performance assessment is very important for a company when it comes to making decisions. Performance assessment can also affect employee motivation and commitment at work and can affect the criteria for promotion. In general, some companies use a performance assessment system that is subjective and is considered less effective because there is no standard, making employees feel less fair in terms of assessment. To overcome these problems, it is necessary to design an assessment system with the Behaviorally Anchor Rating Scale (BARS) method because this method is more objective in matters that need to be assessed. It is hoped that this BARS method can assess all employees more objectively and fairly and can affect the motivation of employees to be more active in work.

The rapid development of technology and increasingly complex global challenges have a significant impact on the mindset and behavior of today's youth. Pondok pesantren, as a traditional Islamic educational institution, plays a crucial role in shaping the character of young people, fostering good morals, discipline, and responsibility. This study aims to explore the role of pondok pesantren in character building among youth in the modern era. The research adopts a qualitative approach, using data collection techniques such as in-depth interviews, observations, and document analysis with pesantren leaders, teachers, and students. The findings indicate that pondok pesantren play a vital role in shaping students' character through religious education, the application of daily routines that instill discipline, and social activities that promote a sense of responsibility. Pondok pesantren also adapt to modern times by incorporating technology into the learning process while maintaining traditional values. In conclusion, pondok pesantren are effective in shaping a generation of youth who are not only intellectually capable but also possess strong character, discipline, and high moral standards.

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

The research was conducted on companies in the cosmetics and household needs subsector listed on the Indonesia Stock Exchange in 2015-2021. This type of research uses quantitative methods samples selected using purposive techniques.  Data analysis is done using panel data regression with the help of the Eviews 12 program. The research results indicate that partially, Credit Sales and Accounts Receivable Turnover has no effect on profitability, while simultaneously, Credit Sale and Accounts Receivable Turnover show a positive and significant effect on profitability (return on asset) with a determination coefficient of 0,631977 or 63,1977% then the remaining 0,368023 or 36,8023% is influenced by other variables that are outside this study.

This research  aimed  to  investigate  the  impact  of education  level  and  motivation  on awareness  of paying parking  fees  in the  Pasar Tingkat Maumere parking  area, Sikka Regency, East  Nusa   Tenggara.The  research  population  comprised  users  of  patking services,including  both  two-wheeled  and  four-wheeled  vehicles,in  the  Pasar  Tingkat Maumere  parking   area. The   research   employed   a   quantitative   research   approach, employing  the  survey  method. The  scope  of  the  research  included  two  independent variables (educational level  and motivation) and one  dependent variable  (awareness  of paying parking fees).The data sources consisted of both primary and secondary data.The data was collected by distributing 67 random sampling questionnaires.The data analysis technique used included descriptive statistics,multiple linear regression,data quality test, classical assumption test,and hypothesis test. The results of the research indicated that (1) Educational Level affected Awareness of Paying Parking Fees, (2)Motivation affected Awareness of Paying Parking Fees, and (3)both Education Level and Motivation had a simultaneous effect on Awareness of Paying Parking Fees.

The aim of this research is to find out whether behavioral accounting has an effect on employee performance at KSP Kopdit Pintu Air Rotat. The data used in this research uses primary data where primary data collection is carried out by distributing questionnaires to employees of KSP Kopdit Pintu Air Rotat. The sampling technique used in this research is probability sampling using the Simple Random Sampling Technique method, namely sampling is carried out randomly without paying attention to strata in the population so that the number of samples obtained in this research is 43 employees of the Main Branch of KSP Kopdit Pintu Air Rotat. The data collection process was carried out by distributing questionnaires to respondents. Where the research instrument uses a Likert scale. The data analysis method uses simple linear regression analysis with the help of the SPSS program. The results of this research show that behavioral accounting variables have a significant effect on employee performance at KSP Kopdit Pintu Air Rotat. This can be seen from the results of the partial test (t test) with a significant value of 0.001 ? 0.005. The results of this research are also supported by the results of descriptive analysis of variables, the average score of the behavioral accounting variable is 83.13%, while the average score of the employee performance variable is 79.41%.

Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.

Adequate human resource competency supported by an internal control system is expected to create accountable and transparent village fund management. This study was conducted to determine the effect of human resource competency and internal control system on the accountability of village fund management in Enrekang district. This study uses primary data obtained from respondents' answers to the distributed questionnaires. The sampling technique used was purposive sampling so that 56 respondents were obtained. The data was processed using SPSS and analyzed using multiple regression analysis. The results of the study indicate that partially human resource competency and internal control system have a positive and significant effect on the accountability of village fund management in Enrekang district.

This study aims to determine the effect of fiscal decentralization financing sources on poverty levels. This study covers areas in Jambi Province using secondary time series data for the period 2007-2016. This study uses Multiple Regression Analysis. Fiscal decentralization financing sources of local revenue and balancing funds do not have a significant positive effect on poverty levels in Jambi Province, while other legitimate incomes have a positive and significant effect in Jambi Province from 2007-2016. The effect of fiscal decentralization financing sources (PAD, DP, PL) on poverty levels in Jambi Province is 80.2%, while the remaining 19.8% is influenced by other factors not included in this study. And there is a strong relationship between fiscal decentralization and poverty levels of 89.6%.

This research aims to determine the effectiveness analysis of the strategic role of the Department of Cooperatives and SMEs in implementing the UMKM development program in Sikka Regency. Data analysis uses Qualitative Analysis with the interview method. The results of this research show that, firstly, the strategic role carried out by the District Cooperatives and SMEs Service. Sikka is education and training which aims to increase the capacity and abilities of MSME players and facilitate the process of processing business legalization such as permits, MUI certificates, halal and so on. The two efforts that have been carried out by the Department of Cooperatives and SMEs include providing training to MSMEs, both technical training and training to increase the insight of MSME players. Third, efforts to implement the MSME development program carried out by the Sikka Regency Cooperative and SME Service have not been effective due to various obstacles, namely internal factors such as a lack of budget for coaching assistance, as well as external factors such as a low entrepreneurial spirit, the level of consumption of products produced by MSMEs also low, as well as low marketing of local products produced by MSMEs.

Economic growth is essentially the most important aspect in a country. An increase in the quality of life of the community that occurs in an area can mean that the area has continued economic growth. Economic growth can be reflected in changes in GRDP in a region. This research uses eviews analysis 10. Labor Force Participation Rate (TPAK), human development index and poverty are among the Human Resource factors that contribute to the formation of Gross Regional Domestic Product (GRDP) which can encourage Economic growth of a region. The aim of this research is to find out the influence of the level of labor force participation and poverty as seen from the human development index on economic growth in the province of West Papua in 2014-2022. The data used in this research uses time series data for the period 2014-2022, using quantitative descriptive methods with the eviews 10 analysis tool. Independent variables consist of Labor Force Participation Rate (TPAK) as X1, human development index (HDI) as X2 and poverty (k) as X3 and Economic Growth as (Y). The results of this study show that TPAK, HDI and K simultaneously have a positive and insignificant effect.

This research aims to measure the direct and indirect influence of competence on employee performance through work discipline. This research uses quantitative research methods with the subjects being employees of the North Tambun District Office. The population in this study was 43 employees and the sample size was 43 respondents using the saturated sampling technique formula. The design used in this research is hypothesis testing using the statistical tool SPSS version 26. The results of the research show that competence has no effect on employee performance with a t value of 1.411 > 2.01954, competence has an effect on work discipline with a t value of 3.983 > 2.01954, work discipline has an effect on employee performance with a t value of 5.627 > 2.01954, and the indirect influence of competence on employee performance through work discipline has an effect with a total effect value greater than the direct effect of 0.563 > 0.215.

The purpose of this study is to see how the understanding of financial planning, financial management, and the implementation of PSAK 109 impact the way zakat organizations in Madiun Karesidenan report their finances. This research is quantitative and uses multiple linear regression analysis. The research shows that the implementation of PSAK 109 does not affect the financial reporting of zakat organizations; instead, the understanding of financial planners and financial managers improves financial reporting. This shows that financial planners and financial managers still do a poor job in understanding and implementing Islamic financial accounting standards (PSAK 109). This study suggests that financial planners and financial managers should be trained and educated about PSAK 109. In addition, zakat organizations should be trained and assisted in the implementation of PSAK 109 to obtain accountable financial statements

This research aims to analyze the influence of financial sector deepening and foreign exchange reserves on currency exchange rates in Indonesia, Malaysia and the Philippines. The variables in this research are exchange rate, GDP, credit interest rates, money supply, foreign exchange reserves. This research uses secondary data taken from WorldBank in 2005-2022. The data analysis technique used is the Autoregressive Distributed Lag (ARDL) panel. The research results from the ARDL model analysis show that the countries that are able to become lead indicators for KURS tariff stability are Indonesia and Malaysia. This is because all the variables or indicators in the research, namely (Foreign Exchange Reserves, GDP, JUB and Credit Interest Rates) in these countries have a significant effect on the KURS, while CDV, GDV and JUB do not have a significant effect on the KURS. in the Philippines, only the SBK variable has a significant effect on the KURS in the Philippines. If we look at short-term and long-term stability, the Unemployment Rate variable, both short-term and long-term, has a significant effect on KURS stability.

At the national and regional levels, sustainable strategies are needed to address complex and ongoing issues, including poverty, unemployment, and regional minimum wages. There are two factors that are the focus of this study: Provincial Minimum Wage in Central Kalimantan Province: 1) The Impact of Education Level on Poverty and Unemployment; and 2) The Impact of Early Labor Force Participation Rate on Poverty and Unemployment through the Regional Minimum Wage. Time series data from 2014 to 2023 is used as secondary data in this study. The type of data used is quantitative data. The data was analyzed using path analysis, and SPPS 25 was the analysis tool used. Based on the findings, there is a significant indirect relationship between unemployment and poverty and education level. In addition, there is a significant indirect relationship between unemployment and poverty with the initial labor force participation rate, which is influenced by the regional minimum wage.

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. 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) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

This research aims to determine the influence of Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size on Window Dressing. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The dependent variable in this research is Window Dressing. This research uses secondary data obtained from the company's annual financial reports and quarterly reports, accessed via the website www.idx.co.id. The population in this study was 46 conventional general banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Determining the sample for this research used purposive sampling based on certain criteria and obtained a sample of 40 conventional general banking companies. The data analysis technique was carried out using multiple linear regression using SPSS tools. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The results of this research are that company size influences Window Dressing. Meanwhile, Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage have no effect on Window Dressing

. Sharia banking in Indonesia is present with the principle of Islamic Shariah. Limited products and services, making sharia banking market share grow slowly. Therefore, a marketing strategy is needed that can increase market share, with a transparent strategy. The aim of this research is to find out how marketing strategies are transparent for sharia banking and what challenges sharia banks face in marketing products. Research methods use descriptive qualitative methods with a legal approach. This is done by using the Law as a basis for analyzing research topics. As a result, a transparent marketing strategy is the main strategy in marketing sharia banking products, asit is in line with the principles of Islamic shariah. Besides, the challenge faced by sharia banking is still a lack of awareness of the Islamic community in the economic sphere. One of them is an abai against the presence of conventional bank interest that is a interest.
 

Indonesia in carrying out obligations and daily activities. Both in personal life, social life, and even the wealth that exists on earth. The 1945 Law as a legal basis for the impact of state revenues on oil and gas industry activities in Indonesia is expected to be implemented in aspects of the oil and gas industry. This regulation is contained in Market 3 No. 22 of 2001 which regulates the objectives of implementing the oil and gas industry. State income is a crucial concern in the development and economy of a country as well as in improving the quality of life of citizens as a whole. As a country that has abundant natural resource wealth, especially oil and natural gas, Indonesia relies on oil and natural gas income as a form of income for the development and welfare of the people. The implementation of national values in the 1945 Constitution is reflected in the government's efforts to ensure that oil and gas industry activities contribute maximally to state income, while still paying attention to environmental sustainability and community welfare. The impact of state revenues from the oil and gas industry in Indonesia is greatly influenced by regulations and policies implemented by the government, including in terms of natural resource management, distribution of production results, and tax and royalty revenues. Apart from that, protecting consumer rights and environmental sustainability are also main concerns in implementing national values in the context of the oil and gas industry.

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.
 
 

This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly  Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.
 
 

This researc aims to find out whether the price,brand image and product quality influence the level of consumer satisfaction. This type of research was chousen because the aim of this research is to identify factors that influence the level of consumer satisfaction in consuming Ambaidiru coffe in the regency Yapen Islands.The population in this study was a total of 80 consumers and 40 people were taken as sample. The data in this research was obtained through a questionnaire method given to respondents selected as research samples. The questionnaire is prepared based on research variables that had been identified. Based on the results of the F test,namely 20.660. Meanwhile,the significance value is 0.00, which is smaller than 0.05. It can be concluded that product qualiti price and brand image have a simultaneous influance on consumer satifaction.

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.

This research aims to determine the effect of TPAK and inflation on economic growth in Jambi Province in 2013 - 2022. The object of this research is TPAK and inflation as well as economic growth in Jambi Province. The analytical method used in the research is descriptive quantitative and the analytical tools used in this research are hypothesis testing (f test, t test), multiple linear analysis, R square coefficient of determination test, all data is processed using SPSS. The results of this research reveal the R-square value or coefficient of determination 0.247, which means that the influence of TPAK and inflation in Jambi Province can have an ability of 24.7% in explaining economic growth in Jambi Province, while (100% - 24.7% = 75.3%) is influenced by other factors outside the research variables. The significant test carried out on the TPAK (X1) table is seen from the t-count and t-table values. From the results of the regression carried out, it was obtained that the t-count value was -0.205 and the t-table value was 2.365, so the t-count value < t-table ( -0.205 < 2.365) with a probability sig value of 0.843 > 0.05. So Ho is accepted and Ha is rejected. This means that TPAK has no influence and is not significant on economic growth in Jambi Province. The significant test carried out on the Inflation variable (X2) can be seen from the t-count and t-table values. From the results of the regression carried out, it was obtained that the t-count value was 927 and the t-table value was 2.365, so the t-count value < t-table (927 < 2.365) with a probability value of Sig 0.385 > 0.05. So Ho is accepted and Ha is rejected. This means that inflation has no influence and is not significant on economic growth (Y) in Jambi Province.

This research is a survey of skincare purchases. The purpose of this research is to find out how influential quality and price are on purchases. This research was analyzed using quantitative descriptive methods. Data from the Indonesian Beauty Industry Association shows that demand for skincare products continues to increase every year. Skintific's popularity continues to increase due to its focus on product quality. Prices and promotional activities also play an important role in helping consumers make better purchasing decisions. Skintific, as an international skin care brand, offers quality products without harmful ingredients that can cause irritation. With continuous innovation and use of natural ingredients, Skintific has succeeded in becoming a favorite skincare brand in Indonesia in a short time.

Analysis of digital marketing in increasing brand awareness has been carried out very often. However, there has not been much analysis that specifically carries out marketing content analysis to increase brand awareness. This research aims to conduct content marketing analysis to increase brand awareness of skincare products. The research was conducted using a qualitative descriptive approach. Research data comes from the results of reviews of official publications and data searches in various digital databases. The research results show that there are several main content marketing strategies carried out by brands by paying attention to several factors, namely collaborating with influencer marketing through creative marketing campaigns, providing attractive discounts and promotions on certain dates in the form of flash sales, and giveaways to get audience engagement which ultimately resulting in increased sales. This is related to design factors, current events, reading experience, time and also the tone of the content marketing strategy carried out by skintific. Apart from that, Skintific also provides platforms on various social media as a reference source of information and increases marketing sales in various marketplaces such as Shopee, TikTok and Lazada. In this research, general strategies are explained so that for further research it is recommended to be more specific, for example a strategy by utilizing influencer marketing to produce a deeper understanding and be easier to understand

This research aims to find out: (1) Perceptions of Benefits of Interest in Using BRI Mobile Banking Among Students of the Economic Education Study Program for the 2022/2023 Academic Year (2) Trust Interest in the Use of BRI Mobile Banking Among Students of the Economics Education Study Program for the 2022/2023 Academic Year.The type of research used in this research is quantitative with a quantitative descriptive approach. The data collection technique used in this study is; (1) questionnaire, (2) observation and (3) documentation. The data analysis technique used is to use statistical data analysis with multiple linear regression formulas.The results of this study indicate that (1) there is a significant influence between the Variables of Perceived Benefits (X1) on interest in using Mobile Banking BRI among students wa Economics Education Study Program for the 2022/2023 Academic Year. With the results of the analysis showing that the value of tcount > ttable is 4.482 > 2.17881 and a significant value of 0.001 < ? (0.05). (2) there is a significant effect between v Trust Variable (X2) on Interest in Using Mobile Banking for Students of Economic Education Study Program Year Academic2022/2023 . The results of the analysis show that the tcount > ttable is 2.253 > 2.17881 and a significant value is 0.044 <? (0.05).Therefore, it is recommended to the parties as follows: (1) For BRI Bank to optimize and improve the server in mobile banking services against out-of-pocket users. (2) When the researcher is continued, the researchers will not be used for the use of the mobiles and the mobile will be the user of mobile bare, in the future, the to participate in conducting research.Students of the Flores University economics education study program who use Mobile Banking services must remain careful when making transactions, because not everyone is the bank's responsibility. (4) For economic education study programs, it is hoped that the results of this research will provide references and experience for educators in using Mobile Banking.

Abstract One of the government organizations tasked with managing affairs in its operational area in order to protect, be responsive, resolve, and rescue protected from fire is the Padangsidimpuan City Fire and Rescue Service. Performance is a term used to describe how well the implementation efforts in fulfilling the vision and mission of the organization. This research is in order to evaluate the effectiveness of the expenditure budget, namely from 2018 to 2022. The purpose of this budget capability evaluation is to assess the absorption of expenditure during the budget period. This study used a qualitative methodology combined with quantitative data collection and documentation methods. Descriptive analysis methods were used using efficiency ratios, expenditure growth analysis, operating expenditure and capital expenditure compatibility analysis, expenditure variance analysis. Based on the results of research using expenditure variance analysis, budget performance can be said to be good because there are no expenditures that exceed the budget. Analysis of expenditure growth between 2018-2022 shows positive growth. The findings of the expenditure conformity analysis show that operational costs use more of the expenditure budget than capital expenditure. In addition, with an average of 92.05%, the efficiency ratio of budget realization indicates that the use of the 2018-2022 budget is less efficient.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.

In financial and economic management activities, the term banking is often known, both conventional banking and Islamic banking. Islamic banking is a financial institution that plays an important role in managing people's funds. Islamic financial institutions generally have a variety of products offered to the public. In banking activities, there are two main functions of the bank, namely as a savings and loan institution. The purpose of this article is to discuss and analyze related to one of the Islamic bank products, namely loan products that apply the Qardh contract to Islamic financial institutions. The results of the study indicate that the implementation of the Qardh contract in Indonesia is adjusted to the pillars, qardh requirements, and shigat qardh. Qardh contract can be interpreted as a loan that must be returned in the same amount with a certain pre-agreed period. In other words, Qardh is a loan without profit. If it is technically reviewed, then this loan will be given to someone or a sharia financial institution to another person who is used for emergency or urgent needs. The implementation of sharia accounting with Qardh contracts in Indonesia is guided by Law Number 21 of 2008 concerning Sharia Banking in Article 35 paragraph (1) which states that in practice sharia banking is required to implement the 5C principles, namely character, capacity, capital, condition of economy, and collateral.

Poverty is an issue that is often discussed by society. This research aims to analyze the influence of the level of open poverty, human development index, and level of education on poverty in North Sumatra Province. Using the panel data regression method, the research results show that the human development index and education level have a significant influence on poverty, while the level of open poverty does not have a significant influence. These findings provide important insights for policy makers in designing more effective and sustainable poverty alleviation programs in North Sumatra.