Penelitian Ini Bertujuan Untuk Menganalisis Perbandingan Profitabilitas Dan Dividen Untuk Mengoptimalkan Keuntungan Melalui Indeks Saham Idx High Dividend 20 Pada Bursa Efek Indonesia Dengan Cara Menguji Perbedaan Nilai Profitabilitas Perusahaan Antara Tahun Sebelum Dan Sesudah Tergabung Dalam Indeks Idx High Dividend 20. Kode Dari Indeks Idx High Dividend 20 Adalah Idxhidiv20 Yang Pertama Kali Diluncurkan Pada Tanggal 17 Mei 2018. Penelitian Ini Dilakukan Dengan Mengambil Populasi Dari Nilai Profitabilitas Dan Dividen Indeks Idx High Dividend 20 Yang Merupakan Salah Satu Indeks Di Bursa Efek Indonesia. Jenis Penelitian Ini Adalah Penelitian Deskriptif Kuantitatif Dengan Menggunakan Data Sekunder Dari Laporan Keuangan Perusahaan Yang Tercatat Di Bursa Efek Indonesia. Pengambilan Sampel Dalam Penelitian Ini Menggunakan Metode Non Probability Sampling Dengan Jenis Purposive Sampling Pada Indeks Idx High Dividend 20 Dengan Tahun Penelitian 2014 - 2021. Metode Analisis Data Yang Digunakan Adalah Uji Beda Wilcoxon Dengan Bantuan Software Spss. Hasil Analisis Menunjukkan Bahwa Nilai Signifikansi Dari Hasil Uji Beda Menggunakan Wilcoxon Adalah Asymp. Sig (2-Tailed) Bernilai > 0,05 Maka H0 Diterima Dan Ha Ditolak Yang Berarti Tidak Ada Perbedaan Yang Signifikan Untuk Nilai Profitabilitas Dan Dividen Perusahaan Sebelum Dan Sesudah Tergabung Dalam Indeks Idx High Dividend 20. Hal Tersebut Menandakan Perusahaan Yang Tergabung Dalam Indeks Idx High Dividend 20 Dapat Menjadi Pilihan Investor Dalam Berinvestasi Saham Untuk Mengoptimalkan Keuntungan Yang Didapatkan.

This study was conducted to determine the Effect of Word Of Mouth Promotion, Brand Image, Influencer Marketing, On Skincare Buying Interest In Drw Skincare Beauty Products. This type of research uses descriptive research with a quantitative approach, with the distribution of questionnaires as a data collection technique. The sampling method uses purposive sampling techniques, which is a sampling technique where people are selected as samples in accordance with the purpose of the study, the sample used as many as 100 respondents through the distribution of questionnaires. The data analysis method used in this study is multiple linear regression with calculation analysis using SPSS 23.
The results of this study show that: 1. Word of mouth variables have a positive and significant effect on Skincare Buying Interest in Drw Skincare Beauty Products, 2. Brand image variables have a positive and significant effect on Skincare Buying Interest in Drw Skincare Beauty Products, 3. Influencer marketing variables have a positive and significant effect on Skincare Buying Interest in Drw Skincare Beauty Products. Hypothesis tests include T tests and F tests, obtained Fcalculate > F tables so that the resulting regression model is appropriate and can be used to predict the results of influence. The results of the T test for the variables word of mouth, brand image, influencer marketing were obtained by (WOM) Thitung (2,479) > from Ttabel (1,985), (BI) from Thitung (17,307) > from Ttabel (1,985), (IM) from Thitung (10,722) > from Ttabel (1,985) It can be concluded that the variables of word of mouth, brand image, influencer marketing have an influence and are significant on Skincare Buying Interest in Drw Skincare Beauty Products

The aim of this research will focus on the management of Regional Original Income and regional expenditure in Pasuruan City. Descriptive qualitative analysis methods will be used to explain the research results. Data obtained from the realization of Pasuruan City's financial reports for 2019-2023. The results of the analysis show that the degree of decentralization ratio has poor performance. The average performance financial independence ratio is very low. The average performance of the expenditure growth ratio is not good. Average operational expenditure performance is good. Average capital expenditure performance is good.

Increasingly advanced developments and increasingly sophisticated technology have made the coffee business a promising business. This can be seen from the widespread sale of quality local coffee which is now everywhere, from roadside areas, business areas, to shopping centers. The goal of a company is definitely to make a profit. The aim of this research is to determine the minimum sales limit, sales planning, sales targets and sales safety limits using break even point (BEP) and margin of safety (MOS) analysis tools as profit planning decisions. The research method used in this research is quantitative descriptive type. The research was conducted at Kedai Kopicab which is located at Bandar Lor, Kec. Mojoroto, Kediri City, East Java. The sample in this research is all the costs incurred by Kedai Kopicab in selling Vietnam Drip products. Research data was obtained through the interview stage and financial reports held by Kedai Kopicab.  The results of the research are that Kedai Kopicab wants an increase for the next three years of 10% each year and obtains a BEP value in 2024 of IDR 68,734,132, in 2025 of IDR 71,461,209, and in 2026 of IDR 74,738,514. However, even though the BEP value increases each year, the percentage obtained by Kedai Kopicab tends to decrease each year. This requires anticipating risks such as controlling costs, increasing sales, and adjusting selling prices.

The effective implementation of the State Budget must be supported by the implementation of quality and good spending. To accelerate development and encourage economic growth, a planned budget absorption process is needed that has a significant impact on the flow of the national economy. To achieve this goal, ideally, budget absorption must be even and proportional throughout the fiscal year. With the issue of the end of every fiscal year, namely uneven budget absorption, this study aims to evaluate budget absorption for consideration to improve budget implementation performance. This research was conducted with passive participatory observation, in-depth interviews and supporting data used annual performance reports and detailed budget absorption indicators from OM SPAN. This study reveals that the budget absorption at the Bandung Class 1 SFR Monitor Center is not proportional and unevenly quarterly, even though every year it has a high IKPA value. This is due to invalid budget planning, varied human resource capabilities, weak internal communication, and technically there is a difference between the SPM submission and the issuance of SP2D. With this research, it is hoped that the work unit can increase and improve budget absorption that is more valid and accurate.

This study aims to examine customer experience, service quality and facilities on customer loyalty ogut coffee cafe Tangerang. This research is a quantitative study that describes and explains the effect of customer experience, service quality, and facilities on customer loyalty ogut coffee cafe Tangerang. The subjects of this study included buyers at ogut coffee cafe Tangerang, where this study used random sampling techniques with 130 respondents. Data collection techniques that researchers use through surveys, interviews, and direct observation to obtain information directly from the source. Meanwhile, secondary data collection was carried out by researchers using the method of distributing questionnaires and direct observation at the research location, where questionnaires were distributed randomly to 130 respondents. Data were analyzed using SPSS software version 25. Data testing techniques in this study include validity test, reliability test with Cronbach's alpha method, and multiple linear regression analysis to test and verify the research hypothesis.

This research examines how PER, PBV, ROA, ROE, NPM, and DER influence stock returns in general insurance companies listed on the Indonesia Stock Exchange. This research also aims to test whether PER, PBV, ROA, ROE, NPM, and DER statistically influence stock returns in general insurance companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The population studied was five insurance companies registered on the IDX. A partial test using the t test shows that the Price Earning Ratio (PER) has no statistical effect on Stock Returns. Price Book Value (PBV) also has a small influence on stock returns. ROA and ROE have a statistically significant effect on stock returns. Stock returns are also influenced by Net Profit Margin (NPM). Lastly, the Debt Equity Ratio (DER) has no significant effect on stock returns. Simultaneous test (F Test) shows that Price Earning Ratio (PER), Price Book Value (PBV), Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Debt Equity Ratio (DER) collectively influence stock returns in insurance companies listed on the Indonesian Stock Exchange.

In the context of research exploring mental toughness in relation to athlete motivation and performance, findings demonstrate the significant role of mental toughness in influencing key aspects of athletes' lives. Mental toughness strategies have been proven to have an important impact in increasing athletes' motivation which then influences their performance in various types of sports. It is important for coaches and sports managers to consider mental toughness as an integral part of athlete training. Developing self-awareness and using certain psychological strategies can help athletes deal with pressure, manage anxiety, and maintain high motivation, all of which have the potential to improve their performance in competition. However, it should be noted that there is a need for more research and the development of more specific and measurable strategies to improve athletes' mental toughness. Although the literature highlights the importance of mental toughness, a deeper exploration of more effective and efficient strategies in building athletes' mental toughness is a valuable suggestion for the development of this science. The integration of these concepts in sports education programs can also provide significant benefits for athletes' development, both in the world of sport and in their daily lives.
 

In the era of online business that continues to grow, the development of technology-based entrepreneurial models, or technopreneurship, has become the main focus of attention. Rapid changes in information technology and the internet have changed the way we do business. This article will discuss how technopreneurship has become the key to exploiting new opportunities in the digital world. In this discussion, we will explain the importance of technopreneurship in the context of online business, including the role of technological innovation, use of online platforms, e-commerce, and mobile applications. This research uses library research, namely a method of collecting data by understanding and studying theories from various literature related to the research. This data collection uses the method of searching for sources and constructing them from various sources, for example books, journals and research that has already been carried out. Library materials obtained from various references are analyzed critically and must be in-depth in order to support the propositions and ideas.

This research aims to determine the implementation of the fixed asset depreciation method at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the implementation of fixed asset depreciation calculations in accordance with the fixed asset depreciation method based on PSAK 16 at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the impact of implementing the depreciation method fixed assets to profits at PT Perkebunan Nusantara II Kebun Bandar Klippa. This research uses a research methodology with a descriptive qualitative research approach. Data collection techniques in this research are structured interview techniques and documentation techniques. Based on the research results, it was found that the company's policy regarding the treatment of fixed asset depreciation methods is in accordance with PSAK 16. Calculation of fixed asset depreciation using the straight line method produces a relatively constant asset depreciation expense, while using the sum of the year digits and declining balance method produces a higher asset depreciation expense. at the beginning of the year and decreased in the following years. The impact of implementing the fixed asset depreciation calculation method on company profits shows that allocating depreciation costs calculated using the straight line method produces higher profits compared to using the sum of years and declining balance method.