Akuntansi biaya mengalami perkembangan untuk mencapai efektivitas produksi serta menuju revolusi industri 5.0 untuk meningkat kesejahteraan masyarakat. Tujuan dari penelitian ini untuk membuktikan pengamatan terkait minat mahasiswa jurusan Akuntansi dalam memahami teori akuntansi biaya. Metode pengumpulan data untuk penelitian ini menggunakan kuesioner. Populasi penelitian ini adalah mahasiswa aktif jurusan S1 Akuntansi Universitas Telkom tahun ajaran 2021/2022. Sampel dalam penelitian ini merupakan mahasiswa yang telah menempuh mata kuliah akuntansi biaya dan sedang memasuki semester 3, 5, dan 7. Pengujian hipotesis menggunakan uji Kruskal Wallis untuk menemukan perbedaan pemahaman tentang klasifikasi biaya dan penerapannya dalam siklus akuntansi biaya pada tingkat mahasiswa. Hasil penelitian ini menunjukkan perbedaan signifikan tentang pemahaman penerapan akuntansi biaya pada perusahaan manufaktur antara mahasiswa akuntansi semester 3, 5 dan 7. Sedangkan hasil pengujian pada dua hipotesis lain menunjukkan tidak terdapat perbedaan signifikan tentang pemahaman konsep dasar akuntansi dan penerapan akuntansi biaya pada perusahaan dagang antara mahasiswa akuntansi semester 3, 5 dan 7.

The management of grants and social assistance funds is a problem in several local governments. The problem of managing grants and social assistance is transparency and accountability. Bandung City Government. The focus of the research is analyzing the innovation model of aid policies based on improving public services by innovating through grants and social assistance funds, as well as examining the inhibiting and supporting factors and designing an effective innovation model. social assistance. This study uses descriptive qualitative research methods (more specifically the “action research” method) to clearly see the management of grants and social assistance through grant and social assistance innovations. The results of this study found that this innovation was very beneficial in the management of grants and social assistance funds, especially increasing transparency and accountability. This innovation has a positive impact on the management of grants and social assistance funds that can be replicated by other regions.

The airport is one of the most important facilities. The airport is not only a supporting facility for air transportation for aircraft to land and take off, but the airport is also a symbol as well as a gateway to an area and even a regional icon that is very proud of for the region. Exposure or exposure to social media is a gift of popularity by someone who has great influence, such as an influencer. Usually this is done by creating content and then uploading it to social media such as Instagram, or other social media platforms and exposure is also known as ad space. In essence, interest is someone's desire or someone's intention to do something, so that in the service user's interest is someone's desire or intention to use a service.
This study uses a quantitative descriptive method. The number of samples in this study were 100 respondents. Data collection techniques were by giving questionnaires to respondents, interviews and documentation. In proving and analyzing this, validity and reliability tests, simple linear regression tests, and the coefficient of determination are used. Based on the hypothesis and analysis carried out in this study, namely regarding the effect of Instagram social media exposure on the interest of service users, it can be seen for the Instagram social media exposure variable for a constant value of 31.940 and for the dependent variable the interest of air transportation service users for the regression coefficient of 0.603 where each the addition of 1% in the value of the

Investment in a company is very important so that the company can carry out its business activities. Companies with a high level of investment will be able to attract investors who have an effect on stock returns or profits to be obtained by investors. The object of this study is to examine the Customer Goods sub-sector companies listed on the IDX. This study aims to determine the effect of earnings per share (EPS) on stock returns, the effect of debt-equity ratio (DER) on stock returns, and the effect of price-earnings ratio (PER) on stock returns. The method used in this study is a quantitative method with secondary data. This study's population consisted of all consumer goods companies listed on the IDX from 2018 to 2021.The sample was taken using a purposive sampling technique. The analysis technique used in this study uses multiple linear regression techniques using the classical assumption test (F), multicollinear test, and t test. The results of this study indicate that EPS does not have a significant negative effect on stock returns. DER has no significant effect on stock return, so H2 is rejected. H1 is rejected because PER has no partially significant effect on stock return.

This study was aimed to examine the effect of intangible asset and liquidity on financial distress. The population of this study is industry sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Purposive sampling as the sampling method was chosen, and so 28 companies were collected for the sample. The data used are secondary data and logistic regression was used as the method of data analysis using SPSS software version 26. The results showed that simultaneously and partially, intangible asset and liquidity have impact on financial distress.

This study aims to determine the effect of capital structure, profitability and firm size on firm value. The population and sample in this study are the financial statements of 48 Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2021. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used the method of documentation and literature study. The results of the t-test (partial) can be seen that the first hypothesis which states that capital structure has a positive and significant effect on firm value is rejected. The second hypothesis which states that profitability has a significant positive effect on firm value is accepted. The third hypothesis which states that firm size has a significant positive effect on firm value is rejected. The magnitude of the coefficient of determination is 0.335 or equal to 33.5%. This value shows that the variables of Capital Structure, Profitability, and Company Size simultaneously affect the Company Value by 33,5%. While the rest (100% - 33.5% = 67.5%) is influenced by other variables outside this regression equation or variables not examined.

Kinerja karyawan yg baik dari kualitas dan kuantitas sangat di perlukan untuk mendukung tercapainya tujuan suatu perusahaan. Maka dari itu di perlukan dukungan dalam beberapa factor yang diantaranya terpenting adalah gaya kepemimpinannya. Gaya seorang pemimpin dapat membantu kinerja karyawan untuk memberikan peran yang tinggi dalam perusahaan serta dapat terciptanya motivasi yg luar biasa bagi karyawan yang akan memberikan kemampuan terbaiknya dalam memanfaatkan kesempatan yang di berikan oleh lembaga.
Gaya Kepemimpinan adalah keahlian seseorang dalam mengarahkan, mempengaruhi dan mendorong orang lain untuk bisa melakukan suatu pekerjaan atas kesadaran dan sukarela dalam mencapai suatu tujuan tertentu.
Penulis melakukan penelitian gaya kepemimpinan yang kini telah di terapkan di Hotel Grande Valore Cikarang. Dengan adanya menerapkan gaya kepemimpinan ini sangat berpengaruh terhadap kinerja karyawan dan dapat mencapai tujuan lembaga  yang sudah di terapkan serta memberikan kesejahteraan bagi karyawanya