This study aims to examine the effect of effectiveness, accountability, and transparency of the management of School Operational Assistance Funds (BOS) on the successful procurement of school facilities and infrastructure. The object of this research is all students of class XI of SMKN 6 Sukoharjo who use facilities and infrastructure at school. This study uses primary data obtained through the distribution of questionnaires. The sampling technique used the Slovin formula from the total population of grade XI students, with an error rate of 5%, so that 179 respondents were obtained. Data analysis techniques used in this study include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that the effectiveness of BOS Fund management had no significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.318 > 0.05 and tcount 1.001 < 1.973. Accountability has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.000 < 0.05 and tcount 4.418 > 1.973. Transparency also has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.001 < 0.05 and tcount 3.295 > 1.973.

This study aims to analyze the influence of e-Samsat-based administrative modernization, service quality, and tax sanctions on motor vehicle tax compliance in Boyolali Regency. The background of this research is based on the importance of motor vehicle tax revenue as a source of regional income, as well as the challenges in improving taxpayer compliance amidst technological advancements and public service developments. The research method used is quantitative, with data collected through questionnaires distributed to motor vehicle taxpayers. The analysis results show that administrative modernization through e-Samsat, improved service quality, and the implementation of tax sanctions have a significant positive effect on motor vehicle tax compliance. These findings indicate that efforts to digitize services and enhance public service quality, combined with strict enforcement of sanctions, can increase taxpayer compliance in Boyolali Regency.
 

The purpose of this research is to find out how motivation and work discipline influence the performance of employees at the Sorong City Post Office. This research is a quantitative research with a descriptive correlation approach, with the research population being all employees who work at the Sorong City Post Office, using a saturated sampling technique so that the sample used in this research is from the population, namely 26 who work at the Sorong City Post Office. This research data was obtained from questionnaires (primary), field observations. The research instrument uses validity tests and correlation tests. The results of this research show that the partial correlation value between work motivation and work discipline on employee performance is 0.838 in the strong category and the significance value is 0.000 <0.05. This shows that there is a significant positive relationship between work motivation and work discipline on employee performance, meaning that the more motivation and discipline, the higher the employee's performance.

This study aims to examine the role of innovation and business networks in the success of Mixue Pekalongan from the perspective of Islamic business ethics. As a global beverage franchise, Mixue has experienced rapid growth in Indonesia, including in Pekalongan, where the majority of the population is Muslim. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation. Key informants included the branch manager, employees, and consumers. The findings reveal that innovation includes regular product updates, digital marketing strategies via social media, and efficient, standardized operations. Meanwhile, the business network is supported through centralized supply distribution and cooperation among branches, which enhance operational efficiency and sustainability. The application of Islamic business ethics is reflected in honest transactions, fair treatment of employees, the use of halal-certified materials, and avoidance of usury and uncertainty in contracts. Mixue’s strength lies in its ability to integrate modern innovation with sharia principles, adding value in Muslim communities. The study concludes that innovation and business networks play a significant role in business success. It is recommended that branch offices be given more flexibility in local promotions and improved communication with headquarters. Future research may expand the scope to other branches to gain broader insight.

This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.

This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial management had a significant effect on the quality of regional government financial reports with a t count of 6.333> t table 1.668 and a significance of 0.000 <0.05. The use of technology had a significant effect on the quality of regional government financial reports with a t count of 5.837> t table 1.668 and a significance of 0.000 <0.05. The Regional Financial Accounting System had a significant effect on the quality of regional government financial reports with a t count of 4.102> t table 1.668 and a significance of 0.000 <0.05.

This study aims to examine the impact of implementing the Core Tax Administration System (CORETAX) on the effectiveness of tax reporting at PT Yekape Surabaya. CORETAX is an integrated digital tax administration system introduced by the Directorate General of Taxes in early 2025. Using a descriptive qualitative approach, data was collected through semi-structured interviews with two key informants directly involved in the company's tax reporting process. The findings indicate that CORETAX positively affects tax reporting efficiency, system integration, and data transparency. All types of taxes can now be reported through a single platform, replacing the previous manual and segmented applications. However, challenges remain, particularly related to human resource adaptation, system navigation, and technical disruptions during the initial phase. PT Yekape addressed these challenges through internal training and interdepartmental coordination. The study concludes that the success of CORETAX implementation heavily depends on organizational readiness—both technical and human—and the strategic role of internal leadership in supporting the digital transition.

The rapid advancement of information technology has encouraged companies to transition to digital systems in managing their finances, one of which is through the implementation of accounting information systems. This study aims to examine the implementation of an Oracle-based accounting information system in managing cash disbursements at PT PELNI (Persero) Surabaya Branch, as well as to evaluate the effectiveness of the internal controls in place. The research uses a descriptive qualitative approach with a case study method based on direct field observations conducted during an internship program. The findings reveal that the use of the Oracle system significantly accelerates the recording of cash transactions and provides accurate and real-time financial data. Internal control practices such as segregation of duties, document verification, and periodic audits play a vital role in ensuring the security and accountability of transactions. However, challenges still exist, including incomplete supporting documents and limited network infrastructure. Therefore, improving human resource competencies and upgrading technological systems are essential strategies to enhance efficiency and transparency in the company’s financial operations

This study discusses the utilization of service progress operational activities at PT PAL Indonesia. The purpose of this study is to evaluate how well the current procedures are implemented and to identify any obstacles that arise during the process of submitting and accounting for service advances. A descriptive qualitative methodology was used, with data collected through observation, interviews, and documentation. The findings indicate that the procedures for submitting and reporting service advance payments have been carried out in a structured manner, supported by the digital IM4 system and a layered verification mechanism to minimize errors. However, challenges remain, such as delays in fund disbursement due to budget limitations, which impact the timely execution and reporting of activities. The use of digital technology has proven to enhance efficiency and transparency in managing operational finances. This research provides valuable insights for the development of a more effective and timely service advance management system, while also emphasizing the importance of budget strengthening and employee training to support smooth operations.

The purpose of the study was to determine whether the implementation of public sector accounting based on the conceptual framework affects the quality of government financial reports. This research uses a qualitative descriptive method, which involves identification, evaluation, and interpretation of previous research results. The results showed that the conceptual framework is not only a reference in the preparation of accounting standards, but also directs the implementation of accounting standards that support the improvement of the quality of financial statements despite several obstacles such as human resource competencies and infrastructure..

This study aims to analyze the effect of rebranding on consumer loyalty, with brand image as a mediating variable—a case study on Twitter’s rebranding to X. A quantitative approach was employed, using a survey method by distributing questionnaires to 134 respondents. The collected data were analyzed using SmartPLS 4 software. The results indicate that rebranding does not have a direct effect on consumer loyalty. However, rebranding has a significant effect on brand image, and brand image, in turn, has a significant effect on consumer loyalty. The results of the indirect effect test, conducted using the bootstrapping method, also show that brand image significantly mediates the relationship between rebranding and consumer loyalty. Based on these findings, companies planning to implement a rebranding strategy are advised to focus on developing a positive, strong, and relevant brand image.

This study aims to identify the relationship between self-efficacy and employee performance of ASN OPD Rembang District, Rembang Regency through innovative work behavior. The three variables are constructed and the relationship given between the three is seen. This study uses a descriptive quantitative method with data collection techniques using questionnaires and PLS-SEM as a tool for analyzing data. The sample of this study was 54 people with a total sampling method. Then, the data analysis stage was carried out by looking at the results of the evaluation of the outer model, inner model and conducting a model fit evaluation. Based on the data that has been processed using smartPLS version 4.1.1.2, a positive influence was found on each variable. Where the positive influence is seen in self-efficacy which has a significant positive effect on employee performance, self-efficacy which has a significant positive effect on employee innovative work behavior, and employee innovative work behavior has a significant positive effect on employee performance and innovative work behavior plays a significant role as a mediator in the influence of self-efficacy on employee performance. Therefore, it can be concluded that innovative work behavior can affect the relationship between self-efficacy and employee performance of ASN OPD Rembang District, Rembang Regency as partial mediation.

The COVID-19 pandemic requires banks to be able to provide electronic-based transactions, carry out digital transformation, and also open up opportunities for financial technology-based companies. An example of this transformation is the first Sharia-based digital bank such as Aladin Digital Bank. This study aims to analyze the effect of perceived usefulness, perceived credibility, and features on the decision to use Aladin Digital Bank in the Pekalongan Regency and City in the New Habit Era. This study uses primary data with 20 statement items distributed through Google Forms and questionnaires with quantitative methods to the people of the Pekalongan Regency and City who have used the Aladin Digital Bank application. The number of samples was 97 respondents using the purposive sampling method. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 26 software with a significance level of 5%. The results showed that the perceived usefulness variable had a positive and significant effect partially, while the perceived credibility and feature variables had no positive and significant effect partially. However, the variables of perceived benefits, perceived trust, and features have a positive and significant impact simultaneously.

This study aims to determine the effect of profitability, liquidity, and leverage on the value of manufacturing companies in the food and beverage sub-sector of the goods and consumer industry listed on the IDX in 2022-2024. This study uses a descriptive research type with a quantitative approach. The population of this study includes 66 food and beverage sub-sector manufacturing companies listed on the IDX for the 2022-2024 period. The sampling technique used is the purposive sampling method for 20 companies. The data source for this study uses secondary data. The data collection method was obtained from the Indonesian Stock Exchange (IDX). This study uses data analysis methods, namely descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, F tests, t tests, and coefficients of determination R Square. The results of this study indicate that profitability and liquidity have a significant positive effect, while leverage has a significant negative effect.

The rapid digital transformation has significantly impacted Micro, Small, and Medium Enterprises (MSMEs), shifting consumer behavior towards online product search. This presents both challenges and opportunities for the snack industry, which faces intense competition. This study addresses the limited empirical research on digital channel effectiveness in the fast-moving snack sector. The research aims to examine the e-commerce and digital marketing strategies of "Eat Mee" chocolate dumplings and evaluate their contribution to business development. Using a qualitative descriptive approach with a case study method, the research focused on "Eat Mee" in Serang, Banten, utilizing participatory observation and sales data from June 2025. Findings indicate that while e-commerce positively impacts sales, offline channels (Cash on Delivery) still dominate (Rp358,000 vs. Rp105,000 from Shopee), with no transactions via the personal website. This highlights the importance of consistent promotion and internal operational readiness alongside digital platforms. The study concludes that "Eat Mee" needs to optimize its digital marketing strategies for broader market reach while maintaining strong offline sales.

This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.
 

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.

This study aims to explore how organizational communication, organizational culture, and leadership style influence organizational commitment within student organizations at Universitas Pelita Bangsa. A total of 75 active student organization members participated as respondents, selected using a purposive sampling technique. Data were analyzed using the Partial Least Squares (PLS) approach with SmartPLS 3.0 software. The findings reveal that both organizational communication and culture significantly impact the level of commitment among student organization members. However, leadership style was found to have no significant effect on organizational commitment. These results highlight the crucial role of communication and culture in fostering strong organizational commitment, which contributes to the overall success of student organizations

This study aims to examine the influence of revenue sharing funds, general allocation funds, and special allocation funds on capital expenditures of Regency/City Governments in West Java. This study uses secondary data in the form of quantitative data contained in regional financial statistics reports from APBD and TKDD reports. Data collection techniques are obtained through documentation and literature studies. The population in this study was 27 Regencies/Cities in West Java, with a sample size of 135 taken using the purposive sampling method. The data analysis method used is descriptive statistics, classical assumption tests in the form of normality tests, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing in the form of multiple linear regression analysis, F test, t test, and R2 test. The results of the study indicate that Revenue Sharing Funds have a positive effect on Capital Expenditures with a significance value of 0.003 < 0.05 and a t count value of 3.041 > 1.65648 t table. General Allocation Fund has a positive effect on Capital Expenditure with a significance value of 0.000 < 0.05 and a t count value of 4.330 > 1.65648 t table. While the Special Allocation Fund has no effect on Capital Expenditure with a significance value of 0.743 > 0.05 and a t count value of 0.329 < 1.65648 t table.
 

This research aims to analyze the influence of income, interest expenses, operational costs, and operating cash flow on the net profit of service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. This research is a type of descriptive study with a quantitative approach. The population in this study consists of 105 service companies in the financial sector, with the sampling technique using purposive sampling method, resulting in 30 companies as the sample. The data source used is secondary data obtained from the official website of the Indonesian Stock Exchange (IDX). The data analysis methods used include descriptive statistical tests, classical assumption tests, as well as hypothesis testing consisting of F tests, t tests, multiple linear regression analysis, and the coefficient of determination (R²) test. Research results indicate that partially the variables of income, interest costs, operating costs, and operating cash flow have a significant effect on the company’s net profit.

This research ims to determine the influence of financial literacy, lifestyle, and social media on the financial management of FEB (Faculty of Economics and Business) students in Solo Raya. The objects of this research are students of the Faculty of Economics and Business in the Solo Raya region. This research is a quantitative study. The sample was selected using accidental sampling technique, resulting in 100 respondents. This study used primary data obtained through questionnaires. The data analysis techniques in this study are validity tests, reliability tests, classical assumption tests and hypothesis testing which include multiple linear regression analysis, F test, t test, and determination coefficient test (R2). The results of the partial test study show that financial literacy, lifestyle, and social media variables have a positive and significant effect on financial management

 
This research analyzes the impact of company size on business performance, focusing on profitability, leverage, financial performance, and institutional ownership, through a bibliometric approach and literature review. Data was collected from 500 scientific publications sourced from Google Scholar and Emerald, covering the period from 2020 to 2025, and analyzed using VOSviewer to map research trends. The findings show that company size significantly affects profitability and financial performance, with larger companies tending to be more profitable due to economies of scale and better resource access. However, high leverage can weaken these benefits, especially for smaller companies that are more vulnerable to financial risks. Institutional ownership, which is more dominant in larger companies, supports better governance and reduces the negative impact of leverage. This study confirms that company size is an important variable in financial strategy and governance, with significant implications for risk management and business decision-making.

This study aims to examine the influence of human resource competence, accounting information systems, and internal control systems on the quality of school operational assistance (BOS) fund financial reports in elementary schools in Kartasura District. This study uses primary data obtained through interviews, questionnaires, and literature studies. The population in this study was 48 elementary schools in Kartasura District, the sampling technique used total sampling with a sample size of 48 elementary schools consisting of 96 respondents, namely the principal and school treasurer. The data analysis techniques used are descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results of this study show that human resource competence has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.018 <0.05 and tcount 2.408> 1.987 ttable. The internal control system has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.001 < 0.05 and tcount 3.491 > 1.978 ttable. While the accounting information system does not affect the quality of School Operational Assistance (BOS) fund financial reports with a significant value of 0.201 > 0.05 and tcount 1.289 < 1.987 ttable.

This study aims to explore the influence of Kopi Sejuta Jiwa's TikTok content on students' purchasing decisions and to identify non-digital factors that also influence these decisions. This study uses a qualitative approach with a case study design, with primary data obtained through interviews with four students from different batches who have purchased Kopi Sejuta Jiwa products and are active TikTok users. Secondary data was obtained through observation of three TikTok content with the highest interaction from the official Kopi Sejuta Jiwa account. The results of the study indicate that students' purchasing decisions are more influenced by price, taste, location, and personal experience, while TikTok content is considered to have the potential to influence if it is packaged attractively and does not feel overly promotional. Content observation revealed that despite varied content approaches, engagement levels remain relatively low. This study concludes that digital marketing strategies need to be optimized through relevant, inspirational, and interactive content, while still balancing quality products and direct services.
 

Whistleblowing according to Park et al. (2008) is reporting improper actions to individuals or organizations believed to have the power to stop it. Singleton (2010) defines fraud as the behavior of obtaining beneficial benefits intentionally by abusing work / position or taking assets / resources in the company. In the context of its implementation, whistleblowing is still questionable regarding its effectiveness in preventing fraud in the corporate environment, especially to create transparency and integrity. This study uses a qualitative method that focuses on reviewing the natural setting of a phenomenon that has occurred and produces a narrative description. The review shows that the lack of effectiveness of whistleblowing can be influenced by several factors, such as the lack of company socialization to employees; the absence of employee trust in the system; or the lack of whistleblower protection.

This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.

Employee work behavior is an important component to achieve organizational goals and performance. Transformational leadership style and organizational culture affect work behavior, but previous research results show different opinions. Therefore, this study aims to review and analyze the relationship between transformational leadership style and organizational culture on employee work behavior by examining previous research findings with relevant theories. The research method used in this study is a qualitative method that focuses on literature studies. This study uses articles by Zaenal Arifin, Wawan Prahiawan, and Ranthy Pancasasti to be analyzed as well as the basis for the research conducted. The purpose of this qualitative study is to understand how transformational leadership style and organizational culture have an influence on the formation of work behavior of PT. Cemindo Gemilang employees. The findings of this study indicate that the combination of leaders who have an effective leadership style and a strong organizational culture encourages employees to have productive work behavior. From this study, it is hoped that the company can foster leaders to be inspiring and have a healthy organizational culture.

This research aims to analyze the influence of the application of good governance, accounting controls, and reporting systems on the performance accountability of village government agencies in the management of village funds throughout the Tanon Sub-district. This type of research is quantitative with a survey approach and data collection techniques through questionnaires. The population in this study comprises all village officials in the Tanon District of Sragen Regency, with a sample size of 80 respondents taken using the saturated sampling method. Data analysis techniques include descriptive statistical tests, validity tests, reliability tests, and classical assumption tests. For hypothesis testing, multiple linear regression tests, t-tests, F-tests, and coefficient of determination tests were used. The results of the study indicate that the implementation of good governance has a positive impact on the accountability of village government performance. Accounting control does not positively impact the accountability of government performance. Reporting systems do not positively impact the accountability of village government performance.

The purpose of this study is to determine how financial knowlede, financial attitude, self-control affect the financial management behavior of students who receive KIP Lecture at PGRI Semarang University in 2021. This research applies quantitative methods. The total sample taken was 142 students who received KIP Lecture at PGRI Semarang University from the Class of 2021. The sampling technique used was purposive sampling. To analyze the data, the software used is SPSS for Windows version 26. The findings of this study indicate that financial knowledge has no effect on financial management behavior on the contrary, both financial attitude and self-control have an influence on this behavior. The Summary Table reveals that the Adjusted value is 0.565 x 100% = 56.5%.

The case study from this study found findings that showed that the Access by KAI application in October 2024 received a rating of 2.5/5.0, this value is the lowest rating of other train ticket booking applications such as Traveloka and tiket.com which received a rating of 4.8/5.0 on the play store application store, therefore the researcher wants to know "how customer satisfaction is using the Access by KAI application". The researcher wants to conduct research on this problem, by developing an empirical method to explain the variables that affect customer satisfaction by using data obtained from the play store app store and distributing questionnaires to the general public randomly. The test was carried out using the Statistical Product and Service Solutions (SPSS) approach. The test results found that the quality of service was proven to be significant and positive to customer satisfaction, customer assessments were not proven to have a significant effect and negative on customer satisfaction, promotions were not proven to be significant and negative to customer satisfaction.

This study aims to qualitatively analyze the coupon-setting strategy employed by the Directorate General of Budget Financing and Risk Management (DJPPR) in response to fluctuations in Bank Indonesia's benchmark interest rate, specifically the BI 7-Day Reverse Repo Rate (BI7DRR), during the 2021–2024 period. Using a descriptive-analytical approach based on a literature review, the research examines official policy documents, historical BI7DRR data, and relevant academic studies. The findings indicate that DJPPR implemented a floating with floor coupon mechanism as an adaptive strategy to address interest rate volatility. This mechanism has proven effective in maintaining the appeal of Savings Bond Ritel (SBR) among retail investors, while also reflecting the synergy between fiscal and monetary policy in managing national debt instruments

The aim of this research is to evaluate the influence of macroeconomic factors such as interest rates, inflation and exchange rates on the movement of Bank Rakyat Indonesia (BBRI) share prices in the period 2020 to 2024. The analysis used is a quantitative method taking a multiple linear regression approach. The data used is secondary, obtained from other sources, namely the Indonesian Stock Exchange (BEI) and Bank Indonesia (BI). The analysis was carried out using multiple linear regression using EViews 12 software. The findings from the analysis show that the three independent variables do not have a significant impact on BBRI share price fluctuations, both in simultaneous and partial analysis. From the results of the analysis, it can be concluded that there is a relationship where interest rates and exchange rates have a significant positive influence on stock prices, while inflation shows a negative impact on share prices.

This study aims to analyze the organizational structure implemented at PT X. It focuses on understanding its role in supporting coordination and communication, identifying task distribution issues, and evaluating its effectiveness in achieving organizational goals. Using a descriptive qualitative method, the study highlights the importance of a well-structured organization in facilitating decision-making, enhancing work efficiency, and streamlining communication channels. Findings reveal that although PT X has a formal organizational structure, its practical implementation encounters challenges. These include unclear task assignments, overlapping roles, workload imbalance, and slow cross-division communication. A lack of periodic structural evaluations further reduces operational efficiency. To overcome these problems, PT X must refine task distribution, clarify reporting lines, and improve interdepartmental coordination. The study concludes that an effective organizational structure requires consistent, adaptive, and integrated implementation aligned with the dynamic needs of the organization.

Quality human resources and effective managerial skills are crucial elements in driving employee performance, which ultimately determines the success of a business in achieving its goals. The main problems identified in this study are the presence of unwise leaders, bad habits in the organization, and lack of punctuality at work. Management must recognize and embrace human resources as the most important strategic component. This will ensure that goals are achieved on time and accordingly. The purpose of this study was to determine how the influence of employee performance, organizational culture and work discipline on employee performance. Quantitative method is a research method used to determine the relationship between variables through data collection that can be counted or measured numerically. Quantitative research focuses on measuring and analyzing numerical data, with the aim of describing phenomena, testing hypotheses, and making generalizations or conclusions that apply broadly. This study uses saturated sampling technique with a population of 21 people. The comparison of the significance value with the error rate determined at 0.05 is 0.017 <0.05. Based on this, it can be concluded that the alternative hypothesis (H4) in this study is accepted, while the null hypothesis (Ho4) is rejected.

In the era of globalization, the accounting profession is required to maintain integrity and accountability amid the complexity of different economic systems and cultures. Although international ethical standards have been harmonized, their application in countries like Indonesia still faces local challenges. This research aims to conduct a comparative study of the application of accounting professional ethics between Indonesian and international accountants, in order to gain a deeper understanding of the similarities, and differences in their implementation. The research method used is descriptive comparative with a qualitative approach. The results showed that both Indonesian and international standards apply similar principles of accounting professional ethics, such as integrity, objectivity, competence, confidentiality, and professional behavior, and are supported by a systematic conceptual framework. The difference lies in the institutional structure, depth of regulation, and scope of implementation, but both still lead to global harmonization to maintain integrity and public trust in the accounting profession.

This study aims to examine the effect of Green Accounting, Corporate Social Responsibility (CSR) and Company Size as moderating variables on Profitability. The research method used in this research is quantitative method. Data collection techniques are carried out by documentation techniques. The population used in this study is the Basic Materials Sector Company listed on the Indonesia Stock Exchange in 2023. The sampling technique used was purposive sampling with the final sample being 53 sample companies. Data obtained by collecting annual financial report data and sustainability reports of Basic Materials Sector Companies on the website of each company. The data analysis technique used is simple regression analysis and Moderated Regression Analysis (MRA) which has previously passed the classical assumption test and hypothesis testing using the help of SPSS software version 26 for windows. The results showed that Green Accounting and Corporate Social Responsibility (CSR) had no effect and were not significant to Profitability, and company size could not moderate the effect of Green Accounting on Profitability and company size could not moderate the effect of Corporate Social Responsibility (CSR) significantly on Profitability in basic materials companies.

This research aims to examine the influence of profitability, liquidity and operating leverage on capital structure. The population in this research is Construction Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample of companies that meet the purposive sampling criteria is 16 companies. The research data that can be processed is 96 data. The data analysis technique uses multiple regression analysis. The research results show that profitability and liquidity have a significant negative effect on capital structure. Meanwhile, operating leverage has a significant positive effect on capital structure.

Every process within a company is inevitably accompanied by potential hazards and risks of workplace accidents for employees. Therefore, a company requires an Occupational Health and Safety (OHS) program to minimize and prevent workplace accidents. This study aims to examine the implementation of Occupational Health and Safety at PT. TORINI JAYA ABADI. The data collection methods used in this research include interviews, observations, and literature studies. Meanwhile, the data analysis technique employed is descriptive analysis. The research object selected is the workforce of PT. TORINI JAYA ABADI. Through the interview method, the researcher interviewed the Head of the Work Unit at PT. TORINI JAYA ABADI regarding the implementation of Occupational Health and Safety within the company. Based on the research findings, it is evident that the implementation of Occupational Health and Safety at PT. TORINI JAYA ABADI is quite good and aligns with the applicable regulations. Based on the results, it is recommended that PT. TORINI JAYA ABADI enhance supervision and issue strict warnings to employees who fail to comply with Occupational Health and Safety policies to ensure more effective implementation.

Digital marketing is a marketing activity that uses various media for a business. Digital Marketing in its application will not be unfamiliar with the name marketing mix or what is usually called marketing mix. Marketing mix is ??a set of tools used to achieve marketing objectives. In general, the marketing mix focuses on strategic interpretation that combines product, price, promotion and place. There are additional 3Ps that complement marketing strategy, namely people, process, and physical evidence which form the 7Ps of the marketing mix. These seven Ps must be combined to suit plant growth conditions. The actual combination used will depend on the marketing team's expertise taking into account raw materials, managers and experience. The aim of this research is to explain how digital marketing is implemented through 7p marketing at Warung Makan Pecak Belut Bu Niti Kecamatan Petarukan Kabupaten Pemalang. This research is a type of qualitative research with field research to obtain primary data from interviews with informants. In this case, the subject of this research is the owner of the Pecak Belut, namely Mrs. Casniti, Lestari as an assistant and at the same time who manages the marketing and promotion of the Pecak Belut and Mrs. Sri as the head of the kitchen and then added as a buyer resource at Bu Niti's Pecak Belut Food Stall. Data analysis method used in This research includes data reduction, data presentation, and drawing conclusions.  The results of this research show that Warung Makan Pecak Belut Bu Niti implements the 7p digital marketing mix, all of which is in accordance with Islamic business ethics. Apart from that, Warung Makan Pecak Belut Bu Niti also applies sharia marketing characteristics, namely divine, akhlaqiyyah, realistic and humanistic.

The development of digital technology has transformed business marketing strategies, one of which isthrough the live streaming feature on TikTok. TikTok Live provides business owners with the opportunity tointeract directly with consumers, build trust, and drive real-time sales. However, in practice, variouschallenges arise regarding the implementation of Islamic business ethics. This study aims to analyze thealignment of TikTok Live marketing strategies with the principles of Islamic business ethics, namely tauhid(unity), equilibrium (balance), free will, responsibility, and ihsan (benevolence). Using a qualitativedescriptive method and a sociological-juridical approach, this study finds that many marketing practices onTikTok Live do not fully comply with Islamic business ethics, particularly in terms of transparency, honesty,and consumer responsibility. Some business owners still use manipulative marketing techniques, such ascreating false urgency and making exaggerated claims, which can mislead consumers. Therefore, furtherefforts are needed to raise awareness of Islamic business ethics in digital marketing so that businesses canoperate not only profitably but also based on Islamic values and bring benefits to society.

This study began with differences in views from several researchers about the relationship between digital marketing innovation and marketing performance. With the results of this study, the research we conducted tried to conduct research by implementing business process agility so that there is a significant relationship between digital marketing innovation and marketing performance. This study was conducted by collecting data through direct distribution of questionnaires or through the use of Google Forms to respondents who are SME owners in Central Java Province. The sampling technique was carried out purposively with the criteria that SMEs have been operating for at least 5 years, where the number of samples obtained was 211 SME owners who met these criteria. The data was analyzed using Amos 22, where the results of the study showed a positive and significant relationship between digital marketing innovation and marketing performance. In addition, there is a positive and significant relationship between digital marketing innovation and business process agility and a positive and significant relationship between business process agility and marketing performance.

This study investigates the role of price and promotion on the purchase intention of the book "Becoming a Characterful Human." The study employed a qualitative approach with a descriptive case study design. Fifteen potential buyers were interviewed using semi-structured interviews to gather data on their perceptions of the book's price, the effectiveness of the promotion strategies used, and the factors influencing their purchasing decisions. The results showed that while the promotion strategies were effective in raising awareness and generating interest, the relatively high price of the book posed a significant barrier to purchase. The study concluded that the publisher needs to consider adjusting the price, offering more attractive sales packages, or strengthening promotion strategies to highlight the book's value and reduce price barriers for consumers. By balancing effective promotion strategies with a more competitive price, the publisher can maximize the book's sales potential

The purpose of this study is to determine the influence of perceived ease of use, perceived usefulness, and perceived trust on the intention to use QRIS as a digital transaction tool in Pekanbaru City. This research employs a quantitative approach with a sampling technique based on Hair's formula, involving 160 respondents. Data were collected through the distribution of questionnaires, using both primary and secondary data sources. The study applies descriptive statistical analysis, respondent response analysis, validity testing, reliability testing, normality testing, heteroscedasticity testing, multicollinearity testing, multiple linear regression analysis, t-tests, and determination coefficient analysis, processed using SPSS version 26. The results indicate that the perceived ease of use (X1) and perceived usefulness (X2) variables have a positive and significant influence on the intention to use (Y). Conversely, the perceived trust variable (X3) has a positive but not significant influence on the intention to use (Y).

The digital era has brought about major changes in the business world, creating challenges and opportunities that affect various aspects of a company's operations. The main challenges include the need to integrate modern technology with business ethics for the sake of the company's desires. This study discusses the role of accounting theory and business ethics in supporting business transformation in the digital era through a literature study. The results show that flexible accounting theory can help companies manage transactions, increase transparency, and reduce risks in the digital environment. On the other hand, business ethics plays a role in building trust, maintaining reputation, and protecting consumers and personal data. By integrating technology, ethical principles, and accounting theory, companies can create competitive and sustainable business strategies in the global market. This combination allows companies to face digital challenges while still prioritizing ethical values and desires.

The pro-Israel product boycott movement is a very popular and hotly discussed topic on social media, both in Indonesia and internationally. This study aims to identify the atmosphere, trends, and variations of opinions that develop among social media users regarding the issue of product boycotts. This research uses a media monitoring method with a quantitative approach. This research explores data with Brand24 media monitoring with research subjects in the form of social media content, mass media, and non-media. The object of this research is a discussion related to the product boycott phenomenon within a certain time span. Based on the results of the analysis conducted, it is concluded that on the topic of product boycott, the mention volume data was obtained 1337 times. Where the most media is on social media, namely X (Twitter) as many as 551. Meanwhile, in mass media such as Web, News, and Blogs have fewer parts discussing the topic of product boycotts. Based on the analysis of product boycott topics, accounts such as info_hidup.sehat, Talk Show tvOne RELOAD, Awal Hanan, AnwarOjat, pituturid_, and YRUHIYAT200 are the most active profiles responding, with Talk Show tvOne RELOAD acting as an interactive program presenting public figures related to the theme of the show. In addition, based on top profile data on non-social media, the okezonenews account has the highest influence with the largest audience and often presents the latest news. The majority of conversations were sourced from Twitter, with a dominance of negative sentiment of 298, compared to positive sentiment of only 37. Negative sentiment experienced several significant peaks, indicating an increased interest in product boycotts at several points in time, while positive sentiment tended to fluctuate with an increasing trend towards the end of the period.

The subject of marketing audits has been the center of interest for both academic and professional researchers. The existence of marketing audits can help improve corporate governance, prevent fraud and increase the efficiency of company operations. The purpose of this study is to determine the development of marketing audit research using bibliometric analysis in the VOSviewer 1.6.20 application, and research data is facilitated through the use of the Publish or Perish (PoP) application. The data collected was obtained from examining search results related to the keyword “Marketing Audit” obtained from scientific journals indexed by Google Scholar as many as 1,870 articles, covering the period 2005 to 2024, have been identified in this study. The research method used in this study is qualitative. The research shows that the development of marketing audit research from the period 2005 to 2024 experienced an up and down graph, with the most publications in the period 2023 and the smallest in 2019. The results show the importance of bibliometric analysis in providing analytical data about this study providing guidance and serving as a valuable resource for researchers involved in the exploration and identification in this research theme

This study explores the role of mathematics in economics, focusing on the application of set theory and market equilibrium models. (1) Set theory provides a framework for organizing economic data and analyzing relationships between variables, such as market segmentation and consumer behavior. Meanwhile, market equilibrium is determined by solving demand (Qd = a?bPQ_d = a - bPQd?=a?bP) and supply (Qs = c+dPQ_s = c + dPQs? = c+dP) functions, where their intersection defines the balance between supply and demand. (2) The research demonstrates how mathematical tools enhance the understanding of economic dynamics, offering precision in modeling and decision-making. The study underscores the significance of mathematics in optimizing economic analysis and contributing to effective policy formulation. This integration of theoretical mathematics and practical economics highlights its essential role in addressing real-world economic challenges.

This study aims to evaluate employee performance targets at the Population and Civil Registration Service (Disdukcapil) of Serang City, with a focus on its impact on improving public services. This study was conducted using a case study approach to explore how the established performance targets play a role in achieving organizational goals and the quality of service to the community. Through an analysis of performance policies, implementation processes, and evaluation of employee work results, this study hopes to provide recommendations for improving the quality of public services through more effective employee performance management.

Content marketing and brand image are two important elements in influencing consumer purchasing decisions. Content marketing focuses on providing informative, relevant, and engaging content to build trust, increase brand awareness, create emotional engagement, and provide information that helps consumers make informed decisions. Meanwhile, a strong brand image plays a vital role in building trust, creating loyalty, providing differentiation in the market, and strengthening emotional connections with consumers. The combination of these two strategies allows companies to not only drive purchases but also build long-term relationships with consumers. With proper management, content marketing and brand image can create significant added value for companies in a competitive market.

Human resource management is an important theme for the growth of organizations and companies, and many issues related to human resource management in order to maintain the smooth operation of the organization. The main objective of this study is to integrate mapping analysis techniques and the use of VOSviewer software to conduct a comprehensive bibliographic analysis of scientific literature related to human resource management audits. The research data were obtained using the Publish or Perish (PoP) application. The data collected were obtained from search results containing the keyword "human resource management audit" obtained from academic journals indexed by Google Scholar. This study identified a total of 500 papers from 2002 to 2024. The results showed that the number of studies conducted between 2002 and 2024 continued to increase. This study shows the importance of bibliographic analysis in providing analytical data on events. This study provides guidance and serves as a valuable resource for researchers who want to explore and identify research topics.

Operational audits serve to assess the effectiveness and efficiency of a company's activities, and provide recommendations for improvement. In an increasingly complex context, these audits have become essential to ensure that companies can meet stakeholder expectations and improve overall performance. This research focuses on a bibliometric analysis of operational auditing in Indonesia, using VOSviewer and Publish or Perish software to explore the characteristics of publications in this field. The main objective of this research is to identify research trends and patterns in the field of operational auditing through a bibliometric approach. The research data was obtained using the Publish or Perish (POP) application. The data collected was obtained from search results containing the keyword “operational auditing” obtained through Google Scholar. This study identified a total of 500 articles from 2000 to 2024. The results showed that the number of operational auditing studies conducted between 2000 and 2024 continued to increase. The analysis showed a close relationship between various keywords that reflect the main focus of the research, such as “technology audit” and “internal audit”.

There are so many food and beverage (fnb) businesses competing in Indonesia, one of which is Haus! that is still surviving today. The aim of this study is to assess the impact of Brand Image, Co-Branding, and Celebrity Endorsement on purchasing decisions. The population under investigation consists of consumers of Haus! Graha Raya in South Tangerang. This study utilizes a survey method involving 96 respondents selected using non-probability sampling techniques, specifically purposive sampling. Data analysis was conducted using SPSS version 26. All variables tested have met validity and reliability standards and have passed classical assumption tests, making the study deemed appropriate. The research findings reveal that Brand Image, Co-Branding, and Celebrity Endorsement have a significant impact on the purchasing decisions of Haus! Graha Raya consumers in South Tangerang.

High competition in the online transportation industry is marked by the increasing number of companies engaged in online transportation services, one of which is Gojek. This quantitative study aims to determine the effect received by consumer satisfaction with promotion, service quality and price perceptions on goride services in South Tangerang. Data was collected through distributing questionnaires. The sample used was 97 respondents. Non-probability sampling technique with purposive sampling method was used as the sample determination. The results showed that promotion, service quality, and price perception had a significant effect on customer satisfaction.

The purpose of this research is to find out how effective the monetary policy transmission mechanism is on the asset price path in 2016-2022 in Indonesia by looking at how inflation responds to changes (shocks) given by related variables and how each transmission variable contributes to explaining the final target which is to stabilize the prices of goods and services that in this research describes through the inflation rate. The analysis method used is the Vector Error Correction Model (VECM) with Impulse Response Function (IRF) analysis and Forecast Error Variance Decomposition (FEVD). The effectiveness of the monetary policy transmission mechanism in this research can be seen from the results of the Impulse Response Function analysis which found that the variables that provided the longest shocks in influencing inflation were, respectively, the inflation variable, RBI7DRR, RPUAB, IHSG, then IPBIBS. Then, the results of the Forecast Error Variance Decomposition analysis found that the variable that made the biggest contribution in explaining inflation was the inflation variable itself, followed by RBI7DRR, IPBIBS, IHSG, and RPUAB.

This study aims to determine the effect of Good Corporate Governance proxied by (Board of Directors, Independent Board of Commissioners, and Audit Committee), Capital Structure, and Company Size on Company Financial Performance. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The sample was determined using a purposive sampling technique with certain criteria and a sample of 53 companies was obtained. This study uses a multiple linear analysis method assisted by the SPSS Version 22 program. The results of this study indicate that the Board of Directors and Capital Structure have no effect on Financial Performance, while the Independent Board of Commissioners, Audit Committee, and Company Size have a positive and significant effect on Financial Performance.

This study aims to determine the influence of organizational culture, motivation and work environment on employee performance at PT. Rehobat Sringin. This study uses a quantitative research method. The population in this study was 155 populations taken from several divisions, namely from the owner 1 person, office staff 1 person, field workers 59 people. In this study, the selected population was 155 employees. The findings in this study are that organizational culture has a positive and significant effect on employee performance at PT. Rehobat Sringin, the work environment has a positive and significant effect on employee performance at PT. Rehobat Sringin, testing shows that work motivation has a positive and significant effect on employee performance at PT. Rehobat Sringin.

The purpose of this study is to ascertain how purchasing decisions are impacted by brand ambassadors, brand personalities, and the Korean wave. Utilizing quantitative methodology, data sources were gathered by means of questionnaire distribution. Students from the 2020 class at Budi Luhur University made up the study's population. Purposive sampling, a non-probability sampling approach, was used in the sampling process to gather 100 respondents using the Slovin formula. The findings indicated that purchasing decisions are significantly influenced by brand ambassadors, by brand personalities, and by the Korean Wave phenomena

UKM PSM Gisma is an organization operating in the arts sector at PGRI University Semarang since 2005. Therefore, there are several factors that influence the daily performance of management during a period, such as leadership style, motivation and organizational commitment. Each campus organization has specific goals and missions, which can be leadership skills development, community service, advocacy, or academic development. Achieving this goal requires a clear strategy and commitment from the organization's management. For this reason, this research aims to analyze leadership style, motivation and organizational commitment on management performance. Because this research model is very complex and the number of samples is limited, multiple linear regression analysis was implemented quantitatively. This approach ensures that there is correlation and influence of the independent variable on the dependent variable. This research uses SPSS 26 software. The results of this research state that leadership style does not have a significant effect on management performance. The results of this study state that motivation has a significant effect on management performance. The results of this study state that organizational commitment has a significant effect on management performance. Organizations are expected to pay attention to the needs and desires of management in supporting the achievement of optimal performance.

This study aims to determine the effect of business capital, business location, information technology, and length of business on the income of micro, small and medium enterprises (MSMEs) in Boyolali Regency. This study used a quantitative type of research. The data in this study is primary data. Data collection was carried out by distributing questionnaires to MSME actors in Boyolali Regency. The population in this study is MSME actors in 22 sub-districts in Boyolali Regency. The number of samples was calculated using the slovin formula with the results of 100 respondents. The data obtained is then processed using SPSS with data analysis methods, descriptive statistical tests, data quality tests consisting of validity tests and reliability tests, classical assumption tests used are normality tests, multicollinearity tests and auto correlation tests. The feasibility test of the model used is the F test. While the hypothesis test used is a multiple linear regression test, t test, and determination coefficient test. The results showed that the independent variables of business capital, business location, information technology and length of business each partially had a positive and significant influence on the income of MSMEs in Boyolali Regency.

Netflix is a video on demand application that provides various film entertainment. The purpose of this research is to determine the influence that purchasing decisions have on brand image, lifestyle and content marketing. A quantitative approach using the population of all Netflix subscription service users in South Jakarta is. The technique used is non-probability sampling because the population size is not known with certainty. Data was collected through distributing questionnaires. The sample used in this research was 97 respondents who were determined by purposive sampling using specified criteria. Data were analyzed using SPSS version 27 software. The research results showed that purchasing decisions were significantly influenced by brand image, lifestyle, and content marketing had a significant influence on purchasing decisions.

This research aims to analyze the influence of price perceptions, product quality and service quality on purchasing decisions (Study on consumers of PT. Duta Teknologi Nusantara in Tangerang City). The data source used in this research is primary data by distributing questionnaires. The population of this research is consumers of PT. Archipelago Technology Ambassador. The sample in this study used the Slovin formula method and obtained 96 respondents. The analysis tool used is SPSS v.25 software. The results of this research show that price perception and service quality have a significant effect on purchasing decisions at PT Duta Teknologi Nusantara, while product quality has no effect on PT Duta Teknologi Nusantara's purchasing decisions. Archipelago Technology Ambassador.

This research aims to empirically test the partial and simultaneous influence between the independent variables profitability, firm size and financial leverage with the dependent variable income smoothing in BUMN Go Public companies on the Indonesia Stock Exchange for the period 2018 to 2022. The population in this study is all BUMN Go Public companies listed on the Indonesia Stock Exchange totaling 20 companies with 5 years of observation. The research method used is a quantitative method with secondary data originating from the company's financial reports. The sampling technique used was simple random sampling with the final sample results being 80 total samples. The data analysis techniques used are descriptive statistical analysis, classic multicollinearity assumption test, overall model test, model feasibility test, classification matrix, logistic regression analysis, and hypothesis testing. The data was processed with the help of Eviews version 12 software. This research shows the following results: (1) Partially, the profitability variable has a significant positive effect on income smoothing. (2) Partially, the firm size variable has a significant negative effect on income smoothing. (3) Partially, the financial leverage variable has no effect on income smoothing. (3) Simultaneously all independent variables, profitability, firm size, and financial leverage are proven to have an effect on income smoothing.

This research aims to determine the significant influence of workload on employee morale at the Bima Regency Agriculture and Plantation Service. This research is included in the Associative research category. The population in this research used all employees at the Bima Regency Agriculture and Plantation Service, totaling 222 employees. The research technique used was purposive sampling. The research sample used was all 44 employees in the extension sector.  The instrument in this research is a questionnaire with a Likert scale. Observation data collection techniques, questionnaires, literature study. The data analysis technique uses validity tests, reliability tests and simple linear regression tests and then processed using SPSS. The results of the research show that workload has a significant effect on employee morale at the Bima Regency Agriculture and Plantation Service.

The study aims to determine the influence of Profitability, Company Size, Auditor Switching, and Audit Committee on Audit Delay in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2023 period. The population of this study is Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period with sampling using a technique, namely the purposive sampling method with certain criteria and a sample of 48 companies was obtained. This study uses multiple linear regression analysis methods with the help of the Package of Social Science (SPSS) Version 25 program. The results show that the profitability variable has a negative effect on Audit Delay, Company Size has no effect on Audit Delay, Auditor Switching has no effect on Audit Delay, and Audit Committee has no effect on Audit Delay.

This study aims to determine the effect of earnings management and financial performance on firm value with the Corporate Governance mechanism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The type of research used is quantitative with sampling using purposive sampling of 7 companies from 56 populations. The analysis technique uses simple regression analysis, classical assumption test and MRA test or Moderated Regression Analysis and the data is processed using SPSS 26. The results showed that partially showed that none of the independent variables (Earnings Management, ROA, ROE, and CR) had a significant effect on the dependent variable Company Value / PBV because the t value of all variables < t table (2.119). However, simultaneously the independent variables of earnings management and ROA together have a significant effect on the dependent variable (Firm Value) in a simple regression model. Meanwhile, based on the moderation t test and moderation f test, the independent variables, namely earnings management, ROA, ROE, CR with moderation variables, namely managerial ownership, institutional ownership, independent board of commissioners, have no significant effect on firm value / PBV.

The rapid competition in the food and beverage industry is characterized by the number of companies engaged in fast food. This is due to the large number of food and beverage industries which make one the contributing factors in making purchasing decisions. The purpose of this study was to determine and examine the effect of word of mouth, price and product quality on purchasing decisions at Warung Nasi Uranng Sunda Khas Cianjur in Bumi Serpong Damai. The sample used in this study indicates that word of mouth has on influence on purchasing decisions, while price and product quality have a significant effect on purchasing decision.

This research aims to examine the influence of price perceptions, product quality and service quality on purchasing decisions.  Sampling in this study used a purposive sampling technique with a total of 135 respondents.  Data was collected through a questionnaire with a Likert scale which was processed using Microsoft Excel 2019 software and SPSS version 26 software. The research method used was multiple linear regression.  The results of this research show that the variables of price perception, product quality and service quality have a positive and significant effect on purchasing decisions.  The results of the research are expected to provide information that perceptions of price, product quality and service quality can improve consumer purchasing decisions for Kopi Dari Hati Petrocafe.

The purpose of this research is to analyze the effect of leverage on firm value. Independent variables used are Leverage proxies, namely Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR). The Dependent variable used is a proxy for firm value, namely Price To Book Value (PBV). The population in this study are chemical companies sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling method used was purposive sampling method with a sample of 8 chemical companies during the observation period of 5 consecutive years so that the total sample was 40. The analytical method of this study uses multiple linear regression. The results of this study indicate that (1) Debt To Equity Ratio (DER) has a negative and significant effect on Price to Book Value (PBV). This is known from the test results where the calculated T value = -4.535 is less than T table = 1.685 and the significant value of the Debt to Equity Ratio (DER) variable is 0.000 which is less than 0.05. (2) Debt To Asset Ratio (DAR) has a positive and significant effect on Price to Book Value (PBV). It is known from the test results where t count = 4.560 is greater than t table = 1.685 and the significant value of the Debt to Asset Ratio (DAR) variable is 0.000 less than 0.05. Meanwhile, the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) simultaneously have a significant positive effect on the Price To Book Value (PBV) of chemical companies listed on the Indonesia Stock Exchange (IDX) in the period 2016-2020. It is known from the calculated F value of 10.524 and the F table value of 3.19 so that the calculated F value > F table value, namely 10.524 > 3.19 with a significance value of 0.000 <0.05.

Currently, the food & beverages business faces intense competition in Indonesia, one of which is in selling donuts. Dunkin is a company in the food & beverages sector that sells donuts as its main product. This study is motivated by Dunkin experiencing a slowdown in growth, which is supported by J.Co as its main competitor, expanding with additional product varieties and branches in Indonesia. Moreover. The author's objective in this research is to understand the influence of Brand Image, price perception, and promotion on purchase decisions, and to identify alternative solutions to address the increasing purchase decision issue. The research method employed is quantitative associative, collecting questionnaire data from 100 respondents who are Dunkin customers at the Metro Permata branch in Tangerang, using the Lemeshow formula due to an unknown exact population size. SPSS 25 was used to process the data. Based on the findings of this research, it shows that Brand Image, price perception have an influence on purchase decisions, and promotion does not have an influence on purchase decisions.

This research aims to determine the influence of the work environment, workload and compensation on employee loyalty at PT Mega Baja Pemalang. Researchers used primary data obtained through distributing questionnaire forms via Google Form to employees at PT Mega Baja Pemalang. The population in this study were employees of PT Mgea Baja Pemalang. The technique used in sampling is non-probability sampling using saturated samples (census). The analytical tool used in this research uses SPSS. The results of this research are that the work environment has no effect on employee loyalty, workload has no effect on employee loyalty, and compensation has a significant effect on employee loyalty.

This research aims to determine the influence of the Korean Wave, Word of Mouth, and Brand Image on Purchase Decisions among consumers of Romand Korea Cosmetic Products in South Jakarta, Indonesia. This research is of a quantitative type. The population of the study consists of 800 individuals. The sample used includes 127 respondents, selected using a non-probability sampling technique with an accidental sampling method. Data collection was done through a questionnaire with a Likert scale that was processed using SPSS Version 22 software. The data analysis involved validity and reliability tests, classical assumption tests, hypothesis testing, and multiple linear regression. The results of this study indicate that the variables Korean Wave, Word of Mouth, and Brand Image each have a significant influence on Purchase Decisions.

One of the businesses that is growing today is the culinary field, which includes food and beverages, such as Kopi Kenangan. The purpose of this study is to determine the influence of price perception, promotion and location on consumer purchase decisions of Kopi Kenangan Ruko Puri Beta in Tangerang. The population in this study is consumers of Kopi Kenangan Ruko Puri Beta in Tangerang. The sample in this study amounted to 96 respondents. In this study, the sampling technique used by the author is the Non Probability Sampling technique using the purposive sampling technique approach. The analysis tool used is SPSS 26. The results of the study were that the price perception, promotion and location had a significant effect on the purchase decision of consumers of Kopi Kenangan Ruko Puri Beta in Tangerang.
 

Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ??are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.

The study aims to analyze the impact of tax knowledge, tax awareness and taxable income on compliance with taxable payers of land and buildings in Kelurahan Randusari region RW 1. The sample of 88 respondents was taken with the Slovin formula. The variables used include tax knowledge (X1), tax awareness (X2), taxable income (X3) and taxable compliance (Y). The data analysis used in this study uses descriptive analysis, validity test, feasibility test, and classic assumption test, with hypothesis testing using double linear regression analysis, test f, test t and determination coefficient. The results of the research carried out are tax knowledge (X1) and tax awareness (X2) have a significant impact on tax compliance, while taxable income (X3) has no significant effect on taxable compliance (Y).

This study examines the influence of Electronic Word of Mouth (eWOM) on purchase intention among Mixue consumers, considering the Fear of missing out (FOMO) factor. Employing a quantitative approach, the research surveyed 108 ice cream enthusiasts in Surabaya, Indonesia. Data collection was conducted through an online questionnaire using the Google Form platform. The data analysis utilized the Partial Least Square (PLS) method with SmartPLS 4.0 software to evaluate the relationships between eWOM, FOMO, and purchase intention variables. The findings indicate a positive and significant relationship between eWOM and purchase intention. Furthermore, FOMO is proven to play a mediating role in the relationship between eWOM and purchase intention. These results have important implications for digital marketing strategies, particularly in the food and beverage industry. The study highlights the importance of leveraging eWOM and FOMO mechanisms in marketing campaigns as effective strategies to drive consumer purchasing decisions. This research contributes to a deeper understanding of consumer behavior in the digital era, specifically within the Indonesian market context.

This study aimed to examine the effect of Financial target (ROA), Ineffective monitoring (IND) and Total accrual (TATA) on Financial distress. The research method used in this research is a quantitative method. Data collection techniques are carried out using documentation techniques. The population used in this research is Sharia Commercial Banks registered with the Financial Services Authority in 2018-2022 using a purposive sampling method, so the number of samples for this research is 60 financial report data from Sharia Commercial Banks registered with the Financial Services Authority for 5 years. Data was obtained by collecting data from the annual financial reports of Sharia Commercial Banks on each company's website. The data analysis technique used is logistic regression analysis which has previously passed the multicollinearity test, model suitability test and hypothesis testing using SPSS software for windows. The research results show that Financial target(ROA) has a significant influence on financial distress, while Ineffective monitoring (IND) and Total Accruals (TATA) do not have a significant influence on financial distress. And simultaneously Financial target (ROA), Ineffective monitoring (IND) and Total accrual (TATA) have a significant effect on financial distress in Islamic commercial banks, with a Nagelkerke R Square value of 17.8%.

PT Kawasan Berikat Nusantara (KBN) is a company that implements HRIS as a human resource management tool. However, the effectiveness of implementing HRIS can be influenced by several factors, such as employee perception, satisfaction and engagement with this system. Employee perceptions of HRIS are very important because they can influence the acceptance and use of this system. If employees have a positive perception of HRIS, they will be more accepting and use this system effectively. The research results show that employee perceptions have a direct positive effect on the effectiveness of implementing the Human Resources Information System (EP) with a path coefficient value of 0.646 or 64.6 percent. Apart from that, employee satisfaction also has a direct positive effect on the effectiveness of implementing the Human Resources Information System (EP) with a path coefficient value of 0.132 or 13.2 percent. And employee engagement has a direct positive effect on the effectiveness of implementing the Human Resources Information System (EP) with a path coefficient value of 0.099 or 9.9 percent.

This study aims to determine the effect of Firm Size, Leverage, Liquidity, and Growth Sales on Profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2020–2023 period. The sample of this research is 46 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2020-2023 period. The result showed that Firm Size had a significance and positive effect on Profitability and Leverage had a significance and negative effect on Profitability. Meanwhile Liquidity and Growth Sales has no effect on Profitability.

This study aims to evaluate the effectiveness of the implementation of edupreneurship through Business Center, Mini Bank, and MPLB Payment at SMK Negeri 2 Palangka Raya. Edupreneurship combines the concepts of education and entrepreneurship to instill entrepreneurial attitudes and competencies in students. With a descriptive qualitative method, this study collects data through interviews, observations, and document analysis to understand the impact of these programs on students' competence and work readiness. The results of the study show that these programs have succeeded in fostering students' entrepreneurial spirit by providing practical experiences that are relevant to the business world. The Business Center helps students understand business management, marketing, and finance. Mini Bank introduces students to good financial management, while MPLB Payment introduces the latest financial technology. The teaching factory engages students in work practices that resemble a real industrial environment, with a strategy of local industry cooperation and internship programs.

There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.

This research aims to determine whether the independent variables, namely service quality (X1), brand image (X2), and location (X3), influence the dependent variable, customer satisfaction (Y). The research population consists of customers of PT Srikandi Diamond Motors Alam Sutera in Tangerang. Total of 100 respondents were selected using purposive sampling technique. Data were collected through a Likert scale (1-5) questionnaire and analyzed using SPSS version 29. The respondent data collected in this study have been tested for data instrument validity and reliability, classic assumption tests (normality, multicollinearity, and heteroskedasticity), and simple correlation tests. The analytical method used was multiple linear regression. The research findings indicate that service quality significantly influences customer satisfaction with an improvement contribution of 0.226. Brand image influences customer satisfaction with an improvement of 0.414. Location influences customer satisfaction with an improvement of 0.154. These three independent variables affect customer satisfaction with a percentage of 74.3%, while 25.7% is influenced by other variables not covered in this research. Hence, service quality, brand image, and location are proven to significantly affect customer satisfaction at PT Srikandi Diamond Motors Alam Sutera in Tangerang.

This research discusses audits of procurement functions indexed in Google Scholar from 2019-2023 using bibliometric methods obtained from the publish or perish and Vosviwer applications. In this research, data was taken from 200 documents related to the audit of the procurement function which were indexed on Google Scholar by looking at what trends or phenomena are being experienced by the research subjects and can see articles related to the audit of the procurement function based on what outcomes, variables and phenomena are being used. happen.

The aim of this research is to determine the influence of service quality and ease of use on Goride customer satisfaction among Gojek users in Cirebon City. The research population includes all Goride users who use the Gojek application in Cirebon City, with a sample of 100 respondents. This research uses quantitative methods with purposive sampling through questionnaires. Data analysis was carried out using multiple linear regression with SmartPLS software. The research results show that service quality has a positive and significant effect on Goride customer satisfaction. Apart from that, ease of use also has a positive and significant impact on Goride customer satisfaction. Overall, service quality and ease of use have a positive and significant effect on Goride customer satisfaction among Gojek users in Cirebon City.

The research was conducted with the aim of explaining how digital marketing factors influence consumer purchasing decisions on the TikTok Shop platform. The main objective of this study is to evaluate the effect of content marketing, online customer reviews and live streaming on purchasing decisions for TikTok Shop among Budi Luhur University students. The research method used is a descriptive quantitative approach. The population of this study consisted of 2,030 active students of Budi Luhur University class of 2020. The sample of this study consisted of 100 respondents selected using probalibity sampling and purposive sampling techniques. The results showed that the variables of content marketing, online customer reviews and live streaming had a positive and significant effect on purchasing decisions at TikTok Shop in the Budi Luhur University student group.

The purpose of this research is to determine the influence of price perceptions, product quality and promotion on purchasing decisions at the HokBen Tangcity Mall in Tangerang. In this research, the population is consumers of HokBen Tangcity Mall in Tangerang. The sample in this study amounted to 96 respondents. The sampling technique used in this research is the Non Probability Sampling technique using a Purposive sampling technique approach.The analysis tool used is SPSS 26. The results of the research are that perceptions of price, product quality and promotion have a significant influence on purchasing decisions at the HokBen Tangcity Mall in Tangerang.

The purpose of this study was to determine corporate governance, profitability, leverage, company size and gender diversity on earnings management in automotive sector companies listed on the Indonesia Stock Exchange for the period 2020-203. This study uses secondary data, namely the annual financial statements of automotive sector companies listed on the IDX for the period 2020-2023. The sampling criteria used purposive sampling method and resulted in a research sample of 36 data. This research is quantitative research. The analysis in this study uses multiple linear regression analysis method using SPSS (Statistical Production Service Solution) software version 25. The results of this study indicate that the variables of the Independent Board of Commissioners and Leverage partially affect earnings management. Meanwhile, Institutional Ownership, ROA, Company Size, and Gender Diversity have no partial effect on earnings management. Meanwhile, the variables of the Independent Board of Commissioners, Institutional Ownership, ROA, Leverage, Company Size, and Gender Diversity simultaneously affect earnings management.

The study aims to evaluate the financial performance of PT Sentra Food Indonesia Tbk by analyzing its financial statements and assessing its financial condition using financial ratio methods. This research includes an analysis of liquidity and solvency ratios. The information and data used were obtained from the company's official financial statements over a specific period, which are accessible on its official website. The findings reveal that the company's financial performance fluctuates annually, with some indicators showing improvements and strengths, while others highlight potential financial risks. The liquidity ratio reflects the company's ability to consistently meet its short-term obligations, although occasional financial pressures are noted. The solvency ratio illustrates the company's capability to fulfill both long-term and short-term financial obligations, particularly in the event of liquidation. This study provides efficient solutions for addressing the financial state of PT Sentra Food Indonesia Tbk and offers strategic recommendations to enhance the company's financial stability

The purpose of this study is to determine the influence of the effectiveness, efficiency, and transparency of the allocation of the Village Revenue and Expenditure Budget on the Performance of the Village Government in Polanharjo District. The methodology used in this study is a quantitative data analysis method and the test is carried out with a multiple regression model. The population used in this study is 131 village apparatus in Polanharjo District. In this study, a sample of 61 respondents was obtained. With a significance value of 0.001 less than ? = 0.05, this shows that the effectiveness variable has a significant effect on the performance of the Village Government. The significance value of 0.000 is less than ? = 0.05, which shows that the efficiency variable has a significant effect on the performance of the Village Government. With a significance of 0.001 smaller than ? = 0.05, this shows that the transparency variable has a significant effect on Village Government Performance. Based on the results of the Fcal data test of 74.442 is greater than the Ftable of 2.76 with a significance of 0.000 less than the significance value of     ? = 0.05, so it can be concluded that simultaneously or together the variables of effectiveness, efficiency, and transparency are factors that affect the variables of Village Government Performance.

This research aims to determine the influence of accounting knowledge, financial rewards, and work environment on students' interest in choosing a career as a public accountant. This research is quantitative research with a population of Soloraya accounting students, samples were taken using the Slovin formula from 100 respondent. Data analysis uses multiple linear regression models, hypothesis testing and classic assumption tests consisting of normality tests, multicollinearity tests and autocorrelation tests. The research results show that the feasibility test of the model on accounting knowledge, financial rewards and work environment influences students' interest in becoming public accountants. Which means this regression model is suitable for use. This is proven by the F test, which obtained a significance of 0.005 < ? = 0.05. The results of the partial t test show that accounting knowledge, financial rewards and the work environment influence students' interest in becoming public accountants with a significance value of <0.05. The Adjust R Square value is 68.6%, which means 68.6%, which means the independent variable (accounting knowledge, financial rewards and work environment) has an influence of 68.6% on the dependent variable (interest in becoming a public accountant).

The presentation of financial reports can provide information about the company's assets, liabilities and capital to help investors, creditors and other parties to evaluate the company's financial strengths and weaknesses, liquidity and solvency. The preparation of financial reports must refer to generally accepted accounting principles. This analysis illustrates whether the company's performance is experiencing good growth or not through the method of calculating .financial ratios by comparing financial reports for four periods 2019-2023

This study aims to analyze the effect of café atmosphere and customer experience on repurchase intention with customer satisfaction as a mediating variable. Café atmosphere and customer experience are important factors that influence customers' decisions to return. However, previous research results show differences in the relationship between these variables. This study uses a quantitative method with a survey approach. Primary data were collected through questionnaires distributed to Senja customers at Origo Cafe. Data analysis was carried out using the Structural Equation Modeling (SEM) method with the help of AMOS software. The results showed that café atmosphere did not have a significant effect on customer satisfaction and repurchase intention. Meanwhile, customer experience had a significant effect on customer satisfaction, which ultimately influenced repurchase intention. In addition, customer experience had a significant effect on repurchase intention through customer satisfaction, while café atmosphere did not show this mediating effect. The recommendation of this study is to add other variables to understand the factors that influence customer satisfaction and loyalty. Senja management at Origo Cafe is advised to improve the café atmosphere element and strengthen the customer experience-based marketing strategy through positive interactions and improving product quality.

Tax avoidance is one way to legally avoid taxes that does not violate tax regulations. Corporate responsibility is a type of commitment to company management, ethical operations, economic development and improving the quality of life of employees and society. The aim of this research is to determine the effect of good governance (audit quality and audit committee) and corporate social responsibility on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research tests the influence of the independent variable, namely. corporate governance and corporate social responsibility on the dependent variable, namely. tax avoidance with a quantitative approach. This research covers four manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used in this research is the purposive sampling method. The results of this research indicate that good governance (audit quality and audit committee) and corporate social responsibility have a negative effect on tax avoidance.

The objective of this research is examining the influence of scent and visual in sensory marketing on buying decision. This research was carried out at Roti'O in Cirebon City. This research forms part of the quantitative method. The data was gained from questionnaire and literature studies. This research used 100 respondents. The results of this research pointed out that scent partially having a positive and not significant influence on buying decision, visual partially having a positive and significant influence on buying decision, and both of the scent and visual simultaneously having a positive and significant influence on buying decision.

The purpose of this research is to determine financial performance, capital structure, company size, and sales growth on company value. The population in this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 financial reports. By using a sampling technique, namely using a purposive sampling method with a total sample of 37 companies. This research uses multiple linear regression analysis methods with the help of the Statistical Package for Social Science (SPSS) Version 25 program. The results of the research show that financial performance and capital structure have a positive and significant influence on company value, company size has a negative and significant influence on company value, and Sales growth does not have a significant effect on company value.

The objective of this study was to examine the impact of Price Perception, Service Quality, and Promotion on the purchasing decisions of Starbucks. Primary data from the distribution of questionnaires was used as the data source in this study. Clients of the Starbucks in Veteran Raya Bintaro, South Jakarta, make up the study's demographic. With a sample size of 96 respondents, this study used a survey method that made use of non-probability techniques like purposive sampling. The utilised analytical tool is SPSS version 26. Research can proceed because all investigated variables are reliable and valid, and they have all been shown to be feasible by the classical assumption test. According to the study's findings, customers at Starbucks Veteran Raya Bintaro in South Jakarta are significantly influenced by price perception, service quality, and promotions while making decisions about what to buy.

The research aims to find out whether market place moderate lifestyle and price on purchasing decisions in conventional markets. The sample used was 88 respondents, obtained using google from in 2023. Analysis used smart PLS with outer and inner model. The results obtained show that lifestyle and price influence purchasing decisions in conventional markets, market place moderates the relationship between lifestyle and purchasing decisions in conventional markets and market place cannot moderate the relationship between price and purchasing decisions in conventional markets.

This study aims to examine the effect of production costs, operating costs, also sales volume on net income of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The sampling technique in this study used purposive sampling method. The analysis method used in this research is multiple linear regression with the help of SPSS 23 software. The results showed that production costs, operating costs, and sales volume simultaneously had an influence of 96.3% in determining the amount of the company's net profit. Partially, it shows that production costs and operational costs have a negative and significant effect on the company's net profit. While sales volume has a positive and significant effect on net profit.

This study analyzes the digital marketing strategies between two leading digital banking applications in Indonesia, namely MyBCA from Bank Central Asia (BCA) and Wondr by BNI from Bank Negara Indonesia (BNI). The research focuses on comparing features, digital marketing strategies, as well as customer acquisition and retention of the two applications. Data was obtained through secondary sources and analyzed qualitatively and quantitatively. The results show that although both applications have excellent features, MyBCA emphasizes simplicity and ease of use for general users, while Wondr by BNI focuses more on the younger generation with innovative and deeper personalization features. The digital marketing strategies employed by the two banks also differ, with MyBCA relying more on social media and email marketing, while Wondr by BNI predominantly uses influencer marketing. The conclusion of this study is that both applications have their respective strengths in meeting the needs of their customers.

The aim of this research is to determine the influence of discipline and work motivation on the performance of employees at the Bima Regency Livestock Service so that it can provide thoughts to the leadership of the Bima Regency Livestock Service. This research is quantitative research. This type of research is associative with the population used in this research, namely all employees at the Bima Regency Animal Husbandry Service, totaling 173 respondents, consisting of 60 employees with PNS status (Civil Servants), 58 SK Honda employees and 55 honorary employees. The sample in this study was 33 employees, 12 civil servant employees, 11 SK Honda employees and 10 honorary employees. The sampling technique in this research used Stratified Random Sampling based on criteria. The research instrument used was a questionnaire with a Likert scale. The analytical tool used in this research uses multiple linear regression analysis using SPSS version 26. The results of this research are: 1) Work discipline has a significant effect on the performance of employees at the Bima Regency Animal Husbandry Service. 2) Work motivation has a significant effect on employee performance at the Bima Regency Livestock Service. 3) Work discipline and work motivation have a significant effect on employee performance at the Bima Regency Animal Husbandry Service.

This article intends to find out the level of personality and interpersonal skills of an entrepreneur towards the types of entrepreneurship that are built. By applying research methods, namely literature studies, where the author does not need to go directly into the field. In this method, the author seeks to collect, evaluate and synthesize various literature sources relevant to the topic discussed. Evident from several sources, the author found that entrepreneurship is not only about building a business, but entrepreneurship can have a significant effect on personality levels and interpersonal skills, which are the key to success and building sustainable relationships with others. There are six types of entrepreneurship that the author includes in this article, namely, trade entrepreneurship, services, the world of teaching and learning, the world of culture and art, agriculture and industry. Various types of personalities are formed from the six types of entrepreneurship displayed by the author, depending on the experience and challenges experienced by entrepreneurs in running their businesses. The average personality formed from entrepreneurship is creative, innovative, independent, and diligent. Not to forget communication skills, leadership and responsibility are also built when building a business.

In this modern era, the need for people to conduct financial transactions remotely has become very common. Recognizing this phenomenon, banks in Indonesia, including BCA and Mandiri, have developed mobile banking applications to meet this need. To increase public awareness of these applications, the banks have implemented digital marketing strategies to maximize the potential of the digital market that can be reached. The research conducted found that BCA and Mandiri banks have been optimizing their digital marketing efforts, although some sectors of digital marketing can still be improved to broaden the reach of customers who are aware of these applications

This research aims to determine the influence of product quality, price perception, and promotion on purchasing decisions at Baihaqi Clothing Muslim Tanah Abang, Central Jakarta. This type of research is quantitative. The population in this study is unknown. The sample used was 100 respondents, with the sampling method using a non-probability sampling technique with the accidental sampling method. The data collection technique is through a questionnaire with a Likert scale which has been processed using SPSS Version 23 software. The data analysis used is validity and reliability testing, classical assumption testing, hypothesis testing and multiple linear regression. The results of this research show that the variables product quality, price perception and promotion, each have a significant influence on purchasing decisions.

This research aims to analyze the effect of perceived organizational support on organizational commitment with job satisfaction as mediation (study at CV. Harmoni Bali Zoo). This research used a sample of 75 employees. The method used in this research is a non probability sampling method with questionnaire and interview techniques with PLS-based Structural Equation Modeling (SEM) inferential statistical analysis tools. The research results show that perceived organizational support has a positive and significant effect on organizational commitment. perceived organizational support has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on organizational commitment, and job satisfaction mediates the effect of perceived organizational support on organizational commitment. The implication of this research is to prove three component theory and its relationship to the research variables. This research also offers the benefits of perceived organizational support, managing job satisfaction on organizational commitment.

The purpose of this study was to determine the effect of own capital and people's business credit on the income of MSMEs in the South Tambun area. This study uses primary data with a sample of 325 MSMEs in the South Tambun area calculated using the Taro Yamane formula. Quantitative method was used as the research method. The data analysis used in this research is PLS-SEM using SmartPLS 4.0 software. The results of hypothesis testing show that (1) Own Capital has a positive and significant effect on MSME income; (2) People's Business Credit has a positive and significant effect on MSME income; (3) (3) Own capital has a positive and significant effect on People's Business Credit; (4) Own Capital and People's Business Credit have a positive and significant effect on MSME income. This research is limited because it was only conducted in South Tambun District with variables of Own Capital, People's Business Credit and MSME Income.

This study analyzes the financial performance of PT. Ginting Jaya Energi, Tbk using financial ratios, including profitability, liquidity, and solvency ratios, during the period 2020-2023. The data used are the annual financial statements of the company listed on the Indonesia Stock Exchange, analyzed descriptively quantitatively using the horizontal comparison method. The analysis results show that profitability ratios, such as Return on Investment (ROI) and Return on Equity (ROE), tend to be negative, indicating the company's difficulty in generating profits from investments and equity. Meanwhile, liquidity ratios such as Current Ratio and Quick Ratio, indicate the company's good ability to meet short-term obligations. Solvency Ratios, such as Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), are below industry standards, indicating that the company does not rely too heavily on debt. This research provides important insights for investment considerations and managerial improvements for the company.

The development of Micro, Small and Medium Enterprises (MSMEs) is an important effort to support the local economy and strengthen the sustainability of local culture. This study explores the marketing strategy and product development of Ulos MSMEs at UD. Steven Pardede, located in jl.Musyawarah No.9 the North Sumatra region, Indonesia. This research uses a qualitative approach by conducting in-depth interviews and direct observations of business owners and related staff. The research results show that UD. Steven Pardede implements a marketing strategy that focuses on strengthening the brand image, increasing product visibility through exhibitions and social media, as well as utilizing partnerships with shops and other companies in distributing their Ulos Batak products. Apart from that, the company also invests in product development through design innovation and product diversification according to market demand. This research provides valuable insight into best practices in marketing and developing Ulos MSME products, as well as highlighting the importance of adapting to market and technological changes in strengthening the competitiveness of MSMEs in the era of globalization. The practical implications of these findings include recommendations for implementing more effective digital marketing strategies and strengthening industry partnerships to support the growth of Ulos MSMEs in local and international markets.