Tujuan dari penelitian ini adalah, untuk mengetahui strategi pemasaran digital dan ragam produk yang cocok terhadap minat beli pada keputusan pembelian konsumen pada UMKM Gendzo Garment. Gendzo Garment merupakan salah satu UMKM yang bergerak dan melayani di bidang produksi tangan pertama dan beragam kebutuhan aksesoris yang berlokasi di Desa Kludan Kecamatan Tanggulangin. Metode penelitian yang digunakan yaitu kuantitatif dengan Teknik analisis data yang digunakan dalam penelitian ini adalah PLS-SEM yang diolah menggunakan SmartPLS 3.0. Kriteria dari sampel penelitian ini adalah konsumen yang telah membeli produk di Gendzo Garment sebanyak dua kali dan pelanggan setia Gendzo Garment sejak dua tahun lalu atau lebih. Instrumen penelitian ini yaitu kuesioner. Hasil dan pembahasan penelitian akan dibahas lebih lanjut.

Unilever Indonesia, Tbk is one of the largest companies listed on the Indonesia Stock Exchange (BEI). The problem in this research is how the financial performance of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. The purpose of this research is to analyze the performance conditions of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. This research is a type of case study research at PT. Unilever Indonesia, Tbk for the 2019-2023 period. The type of data used is quantitative data. The data source used is secondary data, in the form of PT's balance sheet and profit and loss report. Unilever Indonesia, Tbk. The results of the liquidity ratio, an average current ratio of 61.75%, indicate quite good conditions. The average quick ratio is 41.86%, indicating unfavorable conditions. The average cash ratio is 5.37%, indicating unfavorable conditions. The results of the solvency ratio, the average debt to asset ratio is 77.11%, indicating very good conditions. The average debt to capital ratio is 3.39%, indicating unfavorable conditions. The activity ratio results show that the average fixed asset turnover ratio is 4.06 times, indicating unfavorable conditions. The average total asset turnover ratio is 2.14 times, indicating unfavorable conditions. The results of the profitability ratio, an average return on assets of 31.80%, indicate very good conditions. The average return on equity was 138.96%, indicating very good conditions. The average gross profit margin was 49.83%, indicating very good conditions. The average net profit margin is 14.78%, indicating good conditions.

This study aims to determine the effect of availability, effectiveness and ease of use of Qris on purchasing decisions. The method in this study uses a quantitative approach with descriptive analysis. The data used is primary data and analyzed using the SemPLS 4 method. The object used is members of the GMNI (Indonesian National Student Movement) organization. The results of this study are partially the availability, effectiveness and ease of use of Qris have an effect on purchasing decisions for members of the GMNI organization.

The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.
 
 
 

The use of technology has become the main key in increasing efficiency in the oil and gas marketing and trading industry. This research investigates the implementation of Pancasila values ??in the context of acculturation of technological innovation to increase efficiency in oil and gas marketing and trading activities in Indonesia. Through literature analysis, this research identifies Pancasila values ??as a moral and ethical foundation that can guide positive transformation in business practices. This research also explores how technological innovations, such as digitalization and automation, can be combined with Pancasila values ??to create a more efficient and sustainable system in the oil and gas industry. It is hoped that the results of this research will provide a better understanding of how technology influences efficiency in oil and gas marketing and trading, as well as provide useful recommendations for the oil and gas industry to utilize technology in accordance with the reference value of "Social Justice for All Indonesian People" in order to create fair distribution. and equitable distribution of oil and gas resources for the benefit of all Indonesian people. In this context, implementing the 5th principle means ensuring that the economic and social benefits of the oil and gas industry are not only enjoyed by a few people or regions, but are distributed fairly to all levels of society. This could include sharing income from oil and gas activities, environmental protection, and creation equal employment opportunities.

The purpose of this study was to examine the effect of supply chain management on company performance with competitive advantage as a mediating variable in Micro, Small and Medium Enterprises (MSMEs). The sample in this study used culinary SMEs as the object of research. While the method used in sampling is purposive sampling. Samples were taken as many as 344 respondents with the criteria of culinary SMEs in Magelang Regency which had a minimum workforce of 5 people and the business was over 2 years old. The analytical tool used is path analysis using SmartPLS 3.0 software. The results show that supply chain management and competitive advantage partially have a positive effect on company performance, supply chain management has a positive effect on competitive advantage, and competitive advantage has an effect on company performance, and competitive advantage can mediate supply chain management relationships on company performance.

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.
 

This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.

This study aims to determine how the accountability of mosque financial management. The mosques that became the researchers' objectives were the Al-Arif Mosque, the Sabilal Muhtadin Mosque, the Nurul Huda Mosque, the Al-Istiqomah Mosque in Binjai City. This research uses a qualitative approach method. The subjects in this study were BKM and mosque administrators and the object in this study was the mosque's financial statements. Data collection techniques are interviews, observation, and documentation. The data analysis technique used in this research is data reduction, data presentation, and conclusion drawing. From the results of research conducted by researchers, none of the mosques used PSAK 45 in the process of managing mosque finances, on average they were still manual and simple. Even though if you use accounting standards in management, the results obtained will be clearer and more detailed. Researchers suggest that the takmir of the Al-Arif Mosque, Sabilal Muhtadi Mosque, Nurul Huda Mosque and Al-Istiqamah Mosque should use PSAK 45 to be a guideline for accounting standards that have been implemented by the Indonesian accounting association contained in PSAK 45 so that the information presented is more relevant and has high comparability so that financial management in the future becomes better and more transparent in carrying out the mandate of the community.