This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.

The growth of the Islamic economy in Indonesia requires financing instruments that are not only in line with Islamic principles but also capable of driving the real sector productively. Istisna' contracts, which involve the sale of goods by order, offer a promising solution for financing construction projects, manufacturing, and micro-businesses. This study aims to explore the definition, role, and implementation of istisna' contracts in supporting the growth of the Islamic economy. Using a descriptive qualitative method based on literature review and normative-economic approaches, the study finds that istisna' contracts can enhance productivity, create employment opportunities, and support sustainable economic development. However, their implementation still faces challenges such as limited public understanding, financing risks, and a lack of education for business actors. Therefore, efforts to optimize the use of istisna' in Islamic financial institutions are essential

This research aims to identifi and analyze the quality control of wardrobe products at Meubel Pesona Jepara in Penfui, Kupang City. This research is a case study which focuses on quality control carried out by the company to minimize defects in cabinet products in Pesona Jepara Furniture in Penfui, Kupang City. The date Collection techniques used in this research are observation, interviews, documentation and questionnaieres, while the analysis techinque used in this research is the Pareto diagram as atool to find the most dominant product at Pesona Jepara Furniture in Penfui, Kupang City. The results of this research show that quality control of cupboards in 2023 with 3 types of product defects, namely 9 cupboards not conforming to order specifications (39%), 8 Cupboards had rotten wood (35%), and 6 cupboards had broken wood (26%). From the analysis of the cause and effect diagram, it can be seen that the factors causing damage or damage in production orginate from human/ employee factors, work methods and materials/ raw materials.

The research entitled Production Planning of Tenun Ikat Petra Cilik in Kupang City aims to find out and explain the production planning of Tenun Ikat Petra Cilik in Kupang City.
Data collection techniques in this study are observation, interviews, documentation and questionnaires. While data analysis techniques use forecasting and Break Event Point (BEP).The results showed that the amount of sales forecast for sarongs at Tenun Ikat Petra Cilik in 2024 was 174 sheets, in 2025 as many as 202 sheets and 2026 as many as 219 sheets. For blankets in 2024 as many as 107 pieces, in 2025 as many as 110 pieces and in 2026 as many as 113 pieces. For sashes on Tenun Ikat Petra Cilik shows that in 2024 there were 199 sheets, in 2025 there were 201 sheets and in 2026 there were 204 sheets. The results of the Break Event Point (BEP) analysis show that if Tenun Ikat Petra Cilik in Kupang City produces 101 pieces of sarong or Rp.152,000,000, for blankets producing 162 pieces or Rp. 162,857,142 and sling producing 1,380 pieces or Rp.411.940.298, then Tenun Ikat Petra Cilik will not make a profit or not suffer a loss because at that point Tenun Ikat Petra Cilik is in a state of basic return. And if the company produces below the BEP point, the company will experience a loss, and vice versa if the company produces above the BEP point, the company will experience a profit. Based on the results of the study, it is recommended that it be taken into consideration for the company in relation to making decisions on determining the number of orders and good planning for the supply of woven raw materials in order to smooth the production process in the company. And for the company, Tenun Ikat Petra Cilik needs to make a production plan or the amount of production to be produced appropriately in order to provide maximum profit.
Produksi Keywords :Planning,Production
 
 

This study aims to determine the effect of Advertising attractiveness, Onlie costumer review, Influencer marketing, on purchase decision throught costumer trust (Case Study on SKINTIFIC in Yogyakarta). This research uses quantitative methods. The population in this study were SKINTIFIC skincare costumers in Yogyakarta who were obtained from distributing questionnaires with samples taken using nonprobabilitu sampling method, namly sampling techniques with a census so that the sample used in study was 100 responden. The results of this study indicate that: (1) Advertsing attractiveness has a positive and significant effecr on costumer trust, (2) Online costumer reviews has a positive and significant effect on costumer trust, (3) Influencer marketing has no positive and significant effect on costumer trust, (4) Advertsing attractiveness has a positive and significant effect on purchase decision, (5) Online costumer review has a positive and significant effect on purchase decision, (6) Influencer marketing has a positive and significant effect on purchase decision, (7) Costumer trust has a positive and significant effect on purchase decision, (8) Advertising attractiveness, purchase decision, and customer trust have a positive and significant effect on each other so that they can mediate between the three, (9) Online Costumer Review, purchase decision, and customer trust do not have a positive and significant effect on each other so that they cannot mediate between the three, (10) Influencer marketing, purchase decision, and customer trust do not have a positive and significant effect on each other so that they cannot mediate between the three.

This research aims to know and analyze both the partial and simultaneous effects of online customer review and online customer rating on the purchase decision on e-commerce Shopee among students of the business administration program of Nusa Cendana University. The number of samples in this research was 100 respondents, with using the Purposive Sampling technique. The data analysis techniques used are quantitative descriptive analysis, multiple linear regression analysis, and hypothesis testing and analysis of the coefficient of determination (R2) using the SPSS V26 application. From the results of Multiple Linear Regression Analysis, the equation is obtained: Y = 2.301 + 0.302X1 + 0.705X2 + 2.699. The results of both the t test and the F test show that partially online customer review and online customer rating have a positive and significant effect on purchasing decision. Based on the Adjusted R² value, the contribution of the perceived usefulness and trust variables to intention to use is 61,1%, while the remaining 38.9% of purchase decision variables were influenced by other variables not discussed in this study. For this reason, it is suggested that further researchers can examine variables outside of this study that can affect purchasing decisions, as well as not only Shopee e-commerce but also other types of e-commerce.

This study aims to analyze the effect of price on purchasing decisions with consumer satisfaction as a mediating variable on Nestlé Pure Life drinking water products. The type of research used in this study uses a quantitative study by distributing questionnaires via google form which are distributed online.  The sample in this study were consumers who had bought nestle pure life drinking water in the Yogyakarta area. The number of samples used in this study were 100 respondents. The analysis technique used in this study uses the SmartPls version 3 program with Convergent Validity, Factor Loading, Average Variane Extraked (AVE), Discriminant Validity, Fornel Larcker, Cross Loading, Reliability, Cronbach Alpha, Composite Reliability, R Square, and Hypothesis Testing tests. The results of this study indicate that price has a significant effect on customer satisfaction, price has a significant effect on purchasing decisions, customer satisfaction has a significant effect on purchasing decisions and the effect of price on purchasing decisions mediated by customer satisfaction.

This study aims to analyze the effect of tax knowledge, tax sanctions, and tax socialization on individual taxpayer compliance. The research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Wonogiri using a quantitative approach. Primary data were collected through questionnaires, and secondary data were obtained from relevant sources. A sample of 100 respondents was selected using a random sampling method. Data analysis was conducted using multiple linear regression techniques processed through SPSS 30. The results indicate that tax knowledge, tax sanctions, and tax socialization have a positive and significant effect on individual taxpayer compliance. These findings suggest that a higher understanding of tax regulations, stricter enforcement of sanctions, and more effective tax socialization efforts lead to greater taxpayer compliance.

This study aims to analyze the influence of live streaming and content quality on purchase intention for Credifox products on TikTok Shop, both partially and simultaneously. The research employs a quantitative method with a non-probability sampling technique, involving 100 respondents. Data analysis was conducted using statistical quantitative methods and multiple linear regression with the aid of SPSS 25 software. The findings indicate that, partially, live streaming significantly influences purchase intention, with a t-value of 4.571 > t-table 1.985 and a significance level of 0.000 < 0.05. Similarly, content quality also has a significant influence on purchase intention, as shown by a t-value of 3.152 > t-table 1.985 and a significance level of 0.002 < 0.05. Simultaneously, live streaming and content quality have a positive and significant influence on purchase intention for Credifox products on TikTok Shop, with an F-value of 74.834 > F-table 3.100 and a significance level of 0.000 < 0.05.