This study aims to analyze the factors influencing consumer purchasing decisions for artificial flower products, marketing strategies used, and challenges in production and distribution. A descriptive qualitative approach was applied through a case study on the Fake Flower Plastic business. Data were collected via interviews, observations, documentation, and questionnaires. The results indicate that product quality, aesthetics, pricing, and social media influence significantly affect consumer decisions. Digital marketing via social media and influencer collaboration proved effective in reaching target consumers. Production challenges include raw material efficiency and sustainability, while distribution is hindered by logistics and packaging issues. The study recommends improving product quality, design innovation, and strengthening marketing and distribution strategies to support sustainable business growth.

The objective of this study is to highlight the role of information technology in improving decision-making at the General Company for Electrical Industries in Baghdad. To achieve the study’s objectives, a questionnaire consisting of 30 items was prepared and distributed to department heads and specialized employees. The data was analyzed using the SPSS. This study concluded that analyzing cost accounting methods considering technological development is one of the most important approaches for providing the necessary information to solve problems. Additionally, information technology facilitates communication, coordination, and the exchange of information between various departments and the external environment, while also providing accurate, appropriate, and sufficient information at the right time, thereby contributing to an improved decision-making process.

Poverty has become a quite burdensome economic challenge for developing countries. In addition, poverty is also closely linked to inequality. In Indonesia, poverty is one of the economic challenges that is difficult to face to date. This study examines the effect of Investment, TPT and UMR on poverty in West Sumatra in 2010-2024. The data used are secondary time series data obtained through the BPS website. The analysis method used is the multiple regression analysis method using the E-views tool. The results of the study show that Investment has a significant negative effect on poverty, the Open Unemployment Rate has a positive effect, but is not significant on poverty, and UMR has a significant negative effect on poverty. Simultaneously, these three variables have a significant effect on poverty.

This study aims to provide empirical evidence regarding the effect of accounting complexity on delay in submitting interim financial report in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. Accounting complexity in this study is measured by the number of business segments, the number of subsidiaries and acquisitions. The population used in this study were companies that received sanctions in the form of the first warning letter in the first quarter of 2024. Approach used is a quantitative approach with logistic regression analysis as a data analysis method because this method is suitable for research that has a dependent variable with dummy variables. Determination of the research sample using purposive sampling which resulted in a sample of 153 companies. This study provides evidence that the number of business segments and acquisitions has No. influence on the delay in submitting interimfinancial reports. While the number of subsidiaries has a significant positive effect on the delay in submitting interim finansial reports.

The purpose of this study was to analyze the significance of the influence of work motivation, workload and work discipline on the performance of inpatient room nurses at Karanganyar Regency Hospital. This research is a quantitative study at Karanganyar Regency Hospital with a population of 239 inpatient room nurses. The sample was 71 people with proportional cluster random sampling technique. Data collection techniques using questionnaires and observation. Data analysis techniques using multiple linear regression analysis, t test, F test, and coefficient of determination (R2) test. The t test results show that work motivation, workload, work discipline have a significant partial effect on the performance of inpatient room nurses at Karanganyar Regency Hospital. The results of the F test obtained the right model in predicting the effect of work motivation (X1), workload (X2) and work discipline (X3) on nurse performance (Y) in the hospital room of Karanganyar Regency Hospital.  Based on the results of the study, it is hoped that the Director will provide opportunities for nurses to participate in education and training and provide rewards proportional to workload, namely medical services according to the number of patients served.

This study aims to analyze the “influence of the number of tourists, the number of tourist objects on the original revenue of North Lombok Regency in 2014-2023”. The type of research used in this study is quantitative research with an associative approach. The type of data used in this study is time series data. The data is processed using the Eviews version 10 application using the Multiple Linear Regression analysis method. The results of this study indicate that partially the independent variable Number of Tourists (X1) has a significant effect on the dependent variable, namely Regional Original Income (Y). While the variable number of tourist objects (X2) has no significant effect on local revenue (Y). The test results simultaneously Test (F) obtained that the independent variable (Number of Tourists and Number of Tourist Objects) has no significant effect on the dependent variable, namely Regional Original Income (Y) of North Lombok Regency.

This study aims to examine the Influence of Leadership Style, Work Environment, and Rewards on Employee Performance at Lulu Hypermarket Department Store BSD Tangerang Branch. The method used is multiple linear regression analysis method using SPSS software version 22. And the technique used is Non Probability Sampling with saturated sampling type. The results of this study indicate the regression value is Y = 34.997 + 0.401 X1 -0.409 X2 +0.082 X3 + ? That Leadership Style (X1) has a significant effect on Employee Performance, This shows the importance of the role of a leader/manager in improving employee performance to achieve organizational goals. Work Environment (X2) has a negative and significant effect on Employee Performance, This shows that an unsupportive Work Environment can reduce Employee Performance. While Rewards (X3) have no effect and are not significant on Employee Performance (Y), Recognition or giving gifts is still very important to improve Employee Performance. The contribution of the three independent variables R2 is 33.3% to Employee Performance (Y) and the remaining 66.7% is influenced by other factors.

This research seeks to identify strategic tax planning, its importance and its impact on improving the quality of taxpayers’ tax awareness, and since this research is in the General Tax Authority, strategic tax planning is an explanatory variable that affects the improvement of taxpayers’ tax awareness as a responsive variable, and the main goal is To research prove the importance of adopting strategic planning in the field of taxes in increasing taxpayers’ awareness, also identifying the nature of the impact of strategic tax planning on the taxpayer and increasing his awareness when targeting it, as the theoretical aspect dealt with an introduction to strategic tax planning and tax awareness, while the practical analytical aspect is Complementary and complementary to the theoretical aspect through a questionnaire distributed to the sample members and then transcribed and analyzed. The most important findings reached by the researcher were that the General Authority for Taxes lacks the presence of a division or even a unit related to strategic planning to develop plans and work to monitor implementation, while setting standards for this purpose. But more important Recommendations: It was necessary to update tax legislation to suit the requirements of the market economy and support the mechanisms of strategic planning.

This study explores the factors influencing coffee cultivation and its impact on farmers' income in Jenetallasa Village. The research applies qualitative methods through semi-structured interviews with 30 coffee farmers and 3 coffee traders. Key factors such as land area, capital, labor, and environmental conditions are analyzed. The findings reveal that these factors significantly influence coffee yield and farmer income. The study highlights the necessity of improving agricultural practices and marketing strategies to enhance farmers' economic stability.

A hotel is a building with rooms that are rented out as a place to stay, event venue and place to eat. Batam has a fairly good hotel population because it directly borders Singapore. One of the hotels in Batam is the AP Premier Hotel, this hotel has four star status in Batam. The problem with this hotel is that the attendance system is often problematic, disrupting payroll at the end of the month. With these problems, the author proposes to create a manual attendance which aims to assist HRD in making payroll at the end of each month, using a direct implementation method. The results obtained from this activity are in the form of softcopy and hardcopy in the form of manual attendance which will be carried out at the hotel.

The aim of this research is to find out how children's purchasing habits in Mayangan Village, Panggung Rejo District, Pasuruan City are influenced by the family's economic situation and level of education. Many factors, such as parents' education level and family financial situation, can influence children's consumption habits and preferences for products and services. One hundred respondents who were parents and children in Mayangan Village were given questionnaires and survey methodology as part of the quantitative methodology used in this research. Based on the study's findings, children's purchasing habits are strongly influenced by their parents' level of education, and more educated parents often have a greater awareness of the importance of controlling consumption and how it affects children's lifestyles. Children's consumption levels can also be influenced by the economic circumstances of their families; families with higher incomes are more likely to meet their children's consumption needs, while families with lower incomes usually have tighter spending controls. Therefore, it is hoped that the government and society will pay more attention to improving the quality of education and the economic conditions of families in order to create a generation that is wiser in managing consumption and their needs. This research concludes that the two factors, namely the level of parental education and the family's economic conditions, have a significant influence on children's consumer behavior.

This research discusses the application of Sharia business ethics in the marketing strategy of Turqiy chocolate products. As a brand committed to Islamic principles, Turqy integrates Sharia ethical values, such as honesty, justice, and transparency, into every aspect of its operations and product promotions. This product marketing strategy is designed to meet the needs of increasingly selective Muslim consumers for halal and high-quality products. This research uses a qualitative approach with descriptive analysis, exploring how Turqiy applies Sharia principles in the packaging, communication, and distribution of its products. The research results show that the application of Sharia business ethics not only enhances consumer trust but also creates a competitive advantage in the global market. This article makes an important contribution to the development of the sharia marketing concept, especially in the food and beverage industry.

This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.
 

The present study targets carrying out an analysis of economic and environmental returns as an effect of the adoption of a circular economy in Italy. Some of the key concepts it focuses on are promotion of private circular investment, export of recyclable material, use of circular material, eco-innovation, material footprint, and contribution of renewable energy to the total energy. The present study is supported by the systematic analysis of international data related to the role of circular economy in increasing economic efficiency and reducing environmental costs. The results highlight that private circular investment is highly relevant for the creation of new opportunities for economic development and supporting new, innovative sectors, such as recycling technologies. The results also underlined that eco-innovation plays a crucial role in improving resource efficiency, material footprint reduction, and renewable energy. The study confirms that the circular economy can be a strategic opportunity for Italy to further contribute to renewable energy and to reduce its imported natural resources dependence in a way that is both sustainable and economically competitive. The present study provides valuable insights for decision-makers and policymakers to promote circular economy strategies at national and international levels.

This article discusses the ability of Accounting students of Medan State Polytechnic in managing personal finances which include five main aspects: spending money according to needs, paying obligations on time, planning finances for the future, saving, and setting aside money for personal and family needs. Most students show good ability in financial management, although some still face challenges, such as difficulty saving and managing expenses. This study uses a survey method with a quantitative approach. The results of the study show that the majority of students are in the good to very good category in financial management. This finding reveals that although some students have large pocket money, their financial management behavior is not yet completely ideal, so it requires more awareness in acting financially. The influence of family, environment, and education plays an important role in shaping students' financial habits, where parents are the main factors.
 

The purpose of this study is to analyse the impact of MSMEs on economic growth and e-commerce usage of furniture stores in Krapyak Village, Pasuruan City With the help of a quantitative approach, data was collected by distributing questionnaires to furniture entrepreneurs in the village through WhatsApp groups. The survey aimed to measure the impact of using e-commerce platforms on sales growth, market access, and job creation. The findings show that the use of e-commerce has a significant positive impact on sales volume growth. Sales volume that was previously limited to the domestic market can now reach a wider market both domestically and internationally. In addition, e-commerce will also help increase the number of workers in the furniture industry. However, obstacles that need to be overcome include the lack of skills in using digital platforms and the limited internet infrastructure that is not evenly distributed throughout the villages. In conclusion, the utilisation of e-commerce has opened up greater market opportunities, generated new jobs for Krapyak villagers and boosted the village's economic growth.

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.

Agricultural companies play an important role in the Indonesian economy in utilizing agricultural land, which can be seen from the increase in data from the Department of Agriculture each year. Agricultural companies have assets in the form of animals or living plants that undergo biological transformation in their management activities. These assets in the form of animals and living plants are referred to as biological assets. Disclosure of information on biological assets has been regulated in PSAK 241 Agriculture, of course, has an impact on the presentation of financial statements of agricultural companies in Indonesia. This study aims to examine the effect of biological asset intensity, growth, and ownership concentration on biological asset disclosure. This study is a quantitative study with hypothesis testing. The type of data used is quantitative data in the form of financial statements of agricultural companies listed on the Indonesia Stock Exchange. The sample used in this study was 27 agricultural companies selected using purposive sampling techniques and data analysis techniques using multiple linear regression. The results of the study indicate that biological asset intensity, growth, and ownership concentration do not affect biological asset disclosure.
 

This research aims to determine the influence of Fixed Asset Turnover, Current Ratio, and Debt to Equity Ratio on Price to Earnings Ratio at PT. Wijaya Karya Tbk. Period 2012-2023. PT. Wijaya Karya Tbk. Is a construction company listed on the Indonesian Stock Exchange (BEI). This research recommends more efficient management of fixed assets and liquidity to improve company performance, the fixed asset turnover ratio reflects the efficiency of using fixed assets in a company to generate income, the current ratio represents the company's ability to meet short-term obligations, and the debt to equity ratio and shows the company's financial structure and influences the financial risks provided. This research method uses SPSS with the classic assumption test, t test and F test and from this research it results that Fixed Asser Turnover and Current Ratio have a strong influence on the Price to Earnings Ratio and Debt to Equity Ratio which have no influence on the Price to Earnings Ratio, and this research suggests further research by adding other variables to broaden the analysis.

The objective of this research is to explore resource consumption accounting within the economic unitunder study. Additionally, the research aims to analyze competitive advantage as a process ofuniqueness for an organization or a specific superiority when compared to its competitors. Based onthis, the researcher posits that sustainable competitive advantage refers to the organization's objectiveability to adapt to changes in the market environment and to thoroughly examine the industryenvironment.
The research problem stems from the fact that many companies in today's world strive for leadershipand excellence in production through the recognition of the importance of modern systems, particularlyresource consumption accounting, in achieving competitive advantage. However, the challenges andexternal factors that accompany production processes may hinder this achievement. The studyinvestigates whether resource consumption accounting has an impact on competitive advantage.
The research is based on the hypothesis that there is a significant correlation between resourceconsumption accounting and sustainable competitive advantage. The importance of the research lies inhighlighting the role of resource consumption accounting in achieving sustainable competitiveadvantage, and in assessing the impact of resource consumption accounting on the realization of suchan advantage.

This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.

This research aims to determine the behavior that arises from MSME actors regarding the existence of accounting science and its application, this is because there are still many MSMEs who do not understand what accounting is and what accounting is like. This research was conducted in Kota Baru Subdistrict by examining several MSME actors in Kota Baru Subdistrict who are members of it. Researchers use a qualitative approach with the type of research, namely descriptive. Qualitative research is research that produces written or verbal data from a person or observed behavior, and the technique for collecting the data is using observation, interviews and documentation. The results of this research show that the behavior given by MSME actors in response to the existence of accounting knowledge and its application in the business world results in MSME actors already knowing the existence of accounting science, but there are still MSMEs who do not understand what accounting is.

This study was aimed on analyze the competitiveness of the food industry sector, and showed the level of industrial and competitive performance of these industries, and the possibility of supporting and enhancing their competitiveness in the Iraqi economy for the period 2003-2020. Competitiveness is considered one of the most important indicators of the efficiency of the food industry tool in local and foreign markets, as competitiveness represents the ability of productive sectors of different types to distribute their products and increase their sales level. Therefore, the food industry in Iraq is considered one of the most important sectors of the manufacturing industries that suffer from problems and obstacles including a decrease in the level of competitive and industrial performance. It is believed that the problem of the research is the weak competitiveness of the food industry in Iraq due to the decline in the quality of manufactured products and the weak level of competitiveness of these products compared to imported products. The results of the study showed a decrease and fluctuation in the contribution of the manufacturing sector to the gross domestic product (GDP) in Iraq. The economic policy was not providing the possibility of an investment climate to support and enhance the private sector in industrial investment. The indicators of production requirements such as labor productivity, worker productivity, and the value added index of the food industries sector began to fluctuate between decrease and increase, and to measure the extent of the reciprocal effects between all parts of the standard model and the extent of its contribution to developing the competitive capacity of this sector.

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews.  The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

Musyarakah mutanaqishah is musyarakah or syirkah ownership the assets (goods) or capital of one of the parties (shariq) are reduced due to gradual purchase by other parties. As well as a musyarakah agreement mutanaqishah is a combined contract between a musyarakah contract and a contract ijarah. Sharia syndicated financing is financing provided by two/more Islamic banks or financial institutions, with the same terms and conditions, using the same documents and administered by one bank. Regarding information on syndicated financing using a musyarakah agreement Mutanaqishah is still not widely known by the wider community until now This. So this research will focus on discussing contracts musyarakah mutanaqisah used in syndicated financing. Because This contract is a contract that needs to be socialized and more publicized the banking sector, because its existence is not widely known by the public common among other contracts which are also used for syndicated financing in sharia banking in Indonesia, after previously using contracts murabahah and ijarah mun tahiya bit tamlik.

The purpose of the study was to determine the role of compensation and healthy work environment in encouraging teacher work loyalty. Case study at RA H. Achmad Ali, Surabaya. The analysis technique used is qualitative descriptive analysis technique, with data collection techniques conducted through interviews and observations. This research method uses a qualitative descriptive approach. The results of the analysis obtained that the compensation obtained by RA H. Achmad Ali teachers is in the form of salaries, allowances, and transportation given once a month. Although with a relatively low nominal compensation does not have a significant impact as a driver of teacher work loyalty, because their commitment is grown from healthy work environment factors that they experience while working. This is evidenced by the running of the learning process in accordance with the rules and objectives, and proven by the length of service of teachers at RA H. Achmad Ali, Surabaya. So it can be concluded that the role of compensation is not significant in encouraging teacher work loyalty, while the role of a healthy work environment is significant and influential in encouraging teacher work loyalty at RA H. Ach Ali, Surabaya.

This research aims to analyze the relationship between foreign relations and capital inflow on a country's economic growth. These factors play a crucial role in determining a country's economic performance. The study utilizes macroeconomic data from the period 2010 to 2020 to test the proposed hypotheses. The analysis results indicate a significant positive relationship between foreign relations and economic growth, as well as a strong correlation between capital inflow and economic growth. Furthermore, the research reveals that foreign relations and capital inflow have a significant synergistic impact on economic growth. Policy implications of these findings are discussed in the context of a country's economic development and foreign relations.

The purpose of this study was to determine employee performance in Child-Friendly Integrated Public Spaces, Kebon Jeruk District, West Jakarta, residents' satisfaction in Child-Friendly Integrated Public Spaces, Kebon Jeruk District, West Jakarta. and the role of Employee Performance on Citizen Satisfaction in Child- Friendly Integrated Public Spaces, Kebon Jeruk District, West Jakarta.This research method is a qualitative description through interviews with informants as key informants who explain or describe the effect of employee performance on citizen satisfaction in Child-Friendly Integrated Public Spaces, Kebon Jeruk District, West Jakarta. And through Focus Group Discussion (FGD) which is a group interview that emphasizes interaction on the topics discussed. This study also describes testing the validity of the data, the validity of the data or the credibility of the data, namely in observation, perseverance, discussion and study as well as analysis of the satisfaction of these residents.The results of the study showed that there was a value gap in the views of officials who were interviewed and discussed with community groups who were also interviewed by researchers. So the need for a researcher's perspective and confirms that performance is a substantial factor in creating maximum work. Thus the role of performance on citizen satisfaction in the Child-Friendly Integrated Public Space, Kebon Jeruk District, West Jakarta, is very important. Not only encouraging the creation of new values in understanding citizen satisfaction.

This study aims to project the number and pyramid of population and employment conditions of Kupang City in facing the demographic bonus in 2025-2030. Population projection is done using the spectrum application and employment conditions are seen based on the availability and absorption of labor. The results showed that there was an increase in population in Kupang during 2025-2030 with a stationary population pyramid.  The demographic bonus experienced by Kupang City has an impact on existing labor conditions, namely the availability of a potential workforce. However, unemployment remains a concern for the Kupang government. The existing business sectors in Kupang City in 2025-2030 are not able to keep up with the availability of labor, leading to high unemployment in 2025-2030.

Shopee PayLater is a form of fintech that allows users to shop online by delaying payment. However, the use of paylater itself is a problem because the MUI fatwa prohibits paylater because it contains riba in its implementation practices, In the campus environment, one of which is FEB Universitas Brawijaya students, it is undeniable that consumptive behavior is one of the behaviors that are often found. This study aims to analyze the effect of debt understanding, usury understanding, financial literacy, and religiosity on the consumptive behavior of students of the Faculty of Economics and Business, Universitas Brawijaya. The research methodology used in this type of research is descriptive quantitative with multiple linear regression analysis models. The results of this study are that understanding debt and financial literacy affect consumptive behavior, while understanding usury and religiosity do not affect consumptive behavior. The implications of this research are expected to contribute insight into the use of Shopee PayLater on consumptive behavior. In addition, it can also be used by educational institutions and governments in controlling consumptive behavior.
 
 

This article explores the challenges and opportunities of Corporate Social Responsibility (CSR) in emerging markets, focusing on a case study of a Shell company. Emerging markets present unique dynamics that affect the implementation and effectiveness of CSR. Shell, as one of the world's largest energy companies, has operated in various emerging markets and sought to implement effective CSR practices. Through an in-depth analysis of Shell's operations in these markets, this article identifies key factors that influence CSR success and provides recommendations for best practices. It finds that while there are significant challenges related to local regulations, infrastructure and culture, there are great opportunities to increase CSR impact through collaboration with local stakeholders, technological innovation and local capacity building. The article concludes that adaptation and flexibility are key for multinational companies like Shell to face the challenges and capitalize on the opportunities of CSR in emerging markets.
 
 
 

Bilateral cooperation between Indonesia and Taiwan has better growth every year, while import tariffs imposed by Taiwan on Indonesia export commodities are still relatively high. This study aims to identify and analyze commodities included in the request-offer scheme between Indonesia and Taiwan based on 2019 database. Identification and analysis of annual growth value, equivalent ad valorem tariff, average export value, export share, average Revealed Comparative Advantage (RCA) index, and RCA trend are carried out through inferential analysis. Inferential analysis is needed to determine the commodities contained in the request-offer scheme of Indonesia and Taiwan that have good performance but are still subject to high import tariffs by their partner countries. Indonesia's export commodities to Taiwan which have a good performance while the import tariffs are still high are given by Taiwan to Indonesia as Indonesia's request scheme to Taiwan, namely: processed food (ofd); tobacco (b_t); vegetables, fruits, and nuts (v_f); and fishery commodities (fsh). Taiwan export commodities to Indonesia that have good performance but are still subject to high import tariffs by Indonesia are Indonesia's offer scheme to Taiwan, namely: manufacturing (lum); cosmetics (crp); miscellaneous edible preparations (ofd); and textiles (tex). Indonesia and Taiwan can increase bilateral cooperation in the field of international trade through barriers lowering schemes and transferring science and technology from each country.
 
 

This research aims to analyze the implementation of public services, the prevailing bureaucracy and the suitability of the computerized service system when viewed from the principles of good governance at the Wonokromo Kora Subdistrict Office, Surabaya. The research method used is a qualitative descriptive approach. The required research data collection was 6 informants consisting of 4 sub-district staff and 2 community recipients of public services. The data analysis techniques used are data collection, data triangulation, data reduction, and data presentation. The results of the research found that the Wonokromo Subdistrict Office, Surabaya City, in carrying out its services, has not fully implemented the principles of good governance, and reporting on public servants has not been fully transparent because it requires permission from the District first and certainty of when residents can collect files or the results of the service are sometimes not fully implemented.

This research aims to demonstrate the impact of Environmental Performance and Environmental Costs on Financial Performance and Leverage as Intervening variables in manufacturing companies listed on the Indonesian Stock Exchange throughout the period of 2019-2021.This research falls under the category of quantitative research, utilizing secondary data sourced from financial reports or annual reports released by companies listed on the Indonesian Stock Exchange. The data gathering method employed is the purposive sampling technique, with a selection criterion of 50 companies. This results in a total of 150 data points available for analysis. This study employs descriptive analysis techniques and utilizes the SPSS v26 software for data analysis.      Based on the findings of this study, only three hypotheses were confirmed, while the remaining four were disproven. There is no correlation between Environmental Performance and Leverage, but Environmental Costs do have an impact on Leverage. On the other hand, Environmental Performance does influence Financial Performance, while Environmental Costs do not. Financial performance is not influenced by leverage. The relationship between Environmental Performance and Financial Performance is not influenced by Leverage, and Leverage is not considered an Intervening variable. However, there is a significant influence of Environmental Costs on Financial Performance.

The purpose of this study was to measure and test the deferred tax expense and tax planning in influencing the financial performance of IDX food and beverage sector companies. Using quantitative methods with financial data from 11 companies and 55 samples for the period 2018 – 2022. By making descriptive analyses, correlation coefficients and determinations, t and F tests are preceded by classical assumption tests. The results of data processing show that the variable deferred tax burden affects financial performance (Sig. 0.005 < 0.05). Meanwhile, financial performance is not affected by tax planning (Sig. 0.256 > 0.05). However, financial performance was affected by deferred tax expense and tax planning (Sig. 0.01 < 0.05)

Indonesia is one of the countries with the 3rd highest economic growth rate in the ASEAN region. Economic growth in Indonesia has experienced fluctuations from year to year 2014-2023, Indonesia has stated stable economic growth ranging between 4-6% per year. Stable economic growth in Indonesia has a significant impact on various aspects, including terrorism, investment and government spending. Terrorist attacks can cause major economic losses for a country. This decline was caused by uncertainty caused by the loss of investors. Terrorist attacks can impact government spending because governments must allocate additional resources for security, law enforcement, and post-attack recovery. This expenditure includes improving national security, increasing police and security forces, as well as assistance to victims and restoration of damaged infrastructure. TR, INV and PP together have a positive but insignificant effect on economic growth.

This study aims to find out the strategy of utilizing the management of the Motaain border area in an effort to alleviate poverty in Silawan Village. This research was conducted at the Motaain Border of Silawan Village, Belu Regency using primary and secondary data. The results of this study show how the SO (Strength-Opportunity) strategy uses adequate natural resources, locations close to PLBN and the existence of animal feed factories by taking advantage of opportunities such as in the agriculture and plantation, tourism and trade and logistics sectors to increase the economic activities of the local community and be able to reduce poverty in Silawan Village. The obstacles that are often faced in poverty alleviation in Silawan Village are limited resources, economic activities that occur are more dominant in the outside community and security that is still weak so that smuggling often occurs. The location close to PLBN and the existence of a animal feed factory are expected to provide alternative solutions for farmers to manage agricultural products into animal feed and revive the culture of livestock in border areas.

Poverty is one of the fundamental problems that is the center of attention of governments in any country. In almost all developing countries, the living standards of the majority of the population tend to be very low, not only when compared with the living standards of people in rich countries, but also with those of the elite in their own countries. This low standard of living is manifested in the form of very low levels of income or poverty (Todaro, 2006). Economic growth is believed to have a significant influence on reducing the amount of poverty. However, this influence may differ from one country to another. The state of income distribution, population, and urbanization have an important relationship in determining the influence that occurs between economic growth and reducing the amount of poverty (Hasan and Quibria, 2002).

This research applies a quantitative approach to determine the influence of customer income, price of goods, and quality on demand for PT heavy equipment spare parts. Indotruck Utama to consumers in East Java. The research method used is multiple linear regression analysis, with the help of SPSS analysis tools to test the hypothesis. In the results of this research, it was found that the results of the F Test simultaneously showed that the variables income (X1), price (X2), and quality (X3) together could influence the demand variable. Based on the results of the t test, it shows that the income variable (X1) partially has a significant effect on the demand variable, while the price variable (X2) and quality variable (X3) partially have no effect and are not significant on the demand variable (Y).

Business actors carry out economic activities for profit. Globalization makes many changes in the times, especially in the industrial economy in Indonesia.Digital economy or disruptive innovation raises business competition problems so as not to cause large losses to consumers and other business actors on a large economic scale creating high barriers to market entry due to the positive economy. This research uses qualitative descriptive, descriptive analysis to see the phenomenon of existing events and qualitative research methods based on philosophy as an instrument, Data collection techniques and qualitative analysis emphasize meaning. Oligopoly markets whose structure consists of two or three or even more control the market 70 to 80 percent of all production or selling value around it and emphasize the price determined. The development of the era of business actors utilizing technology is certainly due to globalization which affects industrial markets in each country to abroad. Oligopoly is very influential in industrial markets because of pressure on prices and new ideas from competitors and supported by digital technology hence industrial market activities to retain consumers. In addition to the effect, business actors get large profits due to increasingly sophisticated information technology. The influence of globalization can encourage large companies to innovate their businesses and be able to integrate in the global market.