This research aims to analyze the influence of price, product quality and service quality on purchasing decisions. The population in this study was 400 people. The sample in this study was 80 using the Slovin formula. The sampling method used in this research was accidental sampling. The analysis method used is multiple linear. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. Hypothesis testing showed that price (X1) had a significant positive effect on purchasing decisions(Y), so hypothesis 1 was accepted. Product quality(X2) has a significant positive effect on purchasing decisions(Y), so hypothesis 2 is accepted. Service quality(X3) has a significant positive effect on purchasing decisions(Y), so hypothesis 3 is accepted.

The purpose of this paper is to study how the management process sign on in the ship seaman’s book PT. Putra Anambas Shipping Batam. The process begins with an order from the owner that there will be a crew change, and then proceeds to the KSOP Khusus Batam Office. As for the problem, the problem faced in the sign on crew book process is the late information from the owner to sign on the ship's seaman’s book. As a result, when the ship is to depart, the crew's book has not been signed, which results when the boat is to leave and the sailor's books have not been sign on thus hindering the clereance process. Cooperation and good coordination between the shipping company and the relevant authorities in the sign on book activities of the seafarers is imperative for the smooth handling of crew documents.

This study aims to examine the influence of Internal Control Effectiveness and Accounting Practices on the level of Fraudulent Activities within companies. The data analysis reveals that both independent variables have a significant impact on the dependent variable. The Internal Control Effectiveness shows a positive and significant correlation with Fraudulent Activities, while Accounting Practices exhibit a negative and significant correlation. Partial T-tests confirm that each variable individually affects Fraudulent Activities. Additionally, the simultaneous F-test indicates that Internal Control Effectiveness and Accounting Practices together have a significant impact on Fraudulent Activities. Multicollinearity and heteroscedasticity tests show no serious issues related to classical assumptions, and the autocorrelation test indicates no autocorrelation in the model residuals. These findings suggest that improving internal controls and accounting practices can significantly reduce the risk of fraud within companies.

The purpose of this study was to determine the effect of fee audit, audit tenure, audit rotation, and KAP reputation on audit quality. The research population is all manufacturing companies listed on the Indonesia Stock Exchange. The sample consisted of 22 manufacturing companies that met the predetermined criteria to be sampled throughout the study period. The sampling methodology used in this study is purposive sampling. The methodology used for data analysis in this study is logistic regression analysis. Secondary data in the form of the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX) and each sample company were used for this study. The data collection process includes documenting information and analysis using the SPSS 25 application program. The research results show that audit fees have a positive but not significant effect on audit quality, audit tenure has a statistically insignificant negative impact on audit quality, audit rotation has a statistically significant positive impact on audit quality, and KAP reputation has a statistically significant positive impact on audit quality, according to the research findings.

Transfer pricing is a pricing policy for transactions between parties with a special relationship. However, multinational companies often use transfer pricing to reduce the overall taxation of the multinational group. The purpose of this study is to review the literature using the systematic literature review (SLR) method, considering various aspects such as the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies discussed in previous studies. 60 journals from different sources were used in this study. The method used in this study is the SLR method (Systematic Literature Review Method). This study was conducted over several years to provide a performance evaluation. Therefore, this paper conducted a systematic literature review to find out which methods were used to analyze the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies.
 
 

Generation Z is a generation that was born and developed along with the development of digital technology. Generation Z has unique preferences in online shopping with a tendency to choose convenience and affordability. This creates challenges and opportunities for e-commerce players. This research aims to analyze Generation Z's satisfaction with e-commerce services. The research was conducted using a qualitative descriptive approach. Data comes from search results on various digital bases and related official publications. The research results show that Generation Z pays attention to affordable prices as well as high ease of access, product quality, lots of discounts, varied payment method choices, guarantees and speed of delivery. Apart from that, satisfaction with service for a product for Generation Z from e-commerce is obtained because of the efficiency and practicality when shopping offered by e-commerce. With all the convenience provided, as well as efficiency and time effectiveness, e-commerce is considered the right solution in finding needs for Generation Z. Therefore, it is not surprising that more and more platforms are emerging that are used to facilitate the purchase and sale of products or services via the internet. This e-commerce trend has also caused several shops to lose competition and close. This shows that e-commerce is an option for Generation Z, and they are satisfied with the service and convenience provided.

The aim of this research is to determine the status of the implementation of the 1945 Constitution (UUD 1945) and Trade Law Number 21 of 2019 in the implementation of commercial transportation for oil and gas export activities in Indonesia based on national values. This research was carried out using analyzes the contents of the 1945 Constitution and Minister of Trade Regulations. A review of relevant literature is included. The national values ??contained in the 1945 Constitution are an important basis for implementing commercial transportation policies, especially in Indonesia's oil and gas export activities. National values ??such as unity, sovereignty, justice, democracy and people's welfare are the basis for regulating and supervising these commercial activities. Minister of Trade Regulation Number 21 of 2019 also plays an important role in regulating the transportation of Indonesia's oil and gas export trade. This law contains provisions regarding permits, authorization and safety standards that must be complied with by economic actors in carrying out export activities. The enactment of this law aims to protect national interests, protect the environment, and ensure the safety of oil and gas trade and transportation. This research discusses the analysis of the implementation of the 1945 Constitution and the Minister of Trade Law no. 21 of 2019 which is based on national values ??in the implementation of commercial transportation for oil and gas export activities in Indonesia. (This analysis includes a review of the policies, procedures and practices implemented in oil and gas export activities. The results of this research are expected to provide a better understanding of the importance of practices based on national values ??in the implementation of commercial transportation, especially oil and gas export activities, in Indonesia. It is hoped that the implications of this research can become the basis for improving trade policies and practices that are more sustainable, safe, and prioritize national interests and human welfare.
 
 

Penelitian ini bertujuan untuk mengekplorasi hubungan antara penerapan green accounting, kinerja lingkungan, kinerja keuangan, profitabilitas dengan mempertimbangkan peran tata kelola Perusahaan sebagai variable moderasi. Populasi penelitian terdiri dari Perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2022. Metode purposive sampling digunakan untuk memilih 32 perusahaan yang di anggap representative dari populasi, dan analisis berganda dilakukan menggunakan perangkat lunak SPSS 25 untuk menghasilkan data. Hasil penelitian menunjukan bahwa penerapan green accounting,kinerja lingkungan, dan profitabilitas secara positif dapat mempengaruhi kinerja keuangan Perusahaan. Implikasi dari penelitian ini adalah untuk memberi wawasan lebih kepada para pemangku kepentingan, serta memberikan panduan kepada Perusahaan dan investor tentang manfaat penerpan green accounting dan memperbaiki kinerja lingkuangan dengan memperhatikan tata Kelola Perusahaan.

Organizational citizenship behavior is an important factor for company progress, because it is voluntary behavior outside the official job description and can increase company effectiveness and efficiency. This study aims to analyze the influence of Work Environment, Organizational Commitment, and Emotional intelligence on Organizational citizenship behavior at PT Berau Karetindo Lestari South Jakarta. This research is a quantitative study with a sample size of 110 respondents. The sampling method uses probability sampling with simple random sampling technique. Data was collected through a questionnaire with a Likert scale which was processed using Microsoft Excel 2007 software and SPSS Version 26 software. The data analysis used is correlation and multiple linear regression analysis. The results of this study indicate that Work Environment has a positive and significant effect on Organizational citizenship behavior, Organizational Commitment has a positive and significant effect on Organizational citizenship behavior, Emotional intelligence has a positive and significant effect on Organizational citizenship behavior, and Work Environment, Organizational Commitment, and Emotional intelligence simultaneously have a positive and significant effect on Organizational citizenship behavior.

The aim of this research is to find out the strategies used to increase sales of broom sticks from palm fronds based on the SWOT method. To find out what indicators were studied in the research on marketing strategies for broom sticks from palm fronds using the SWOT method. This research uses a quantitative method where in When data collection is carried out using the Quantitative method, a questionnaire will be distributed containing indicators related to the SWOT method. Meanwhile, in data processing, data analysis will be carried out using quantitative methods, namely in the form of calculating the weight of the values ??obtained in the questionnaire distributed to the marketing department in the MSME Business Partners. From the results of data processing, it was found that the Internal Factor Analysis Summary (IFAS) of strength and weakness factors had a score of 2.99 and the External Factor Analysis Summary (EFAS) above obtained a score of 2.79. From the matrix above, it is known that IFAS is in cell II and EFAS is in cell IV, which means that the strategy will refer to growth or development.