The objective of this research is to explore resource consumption accounting within the economic unitunder study. Additionally, the research aims to analyze competitive advantage as a process ofuniqueness for an organization or a specific superiority when compared to its competitors. Based onthis, the researcher posits that sustainable competitive advantage refers to the organization's objectiveability to adapt to changes in the market environment and to thoroughly examine the industryenvironment.
The research problem stems from the fact that many companies in today's world strive for leadershipand excellence in production through the recognition of the importance of modern systems, particularlyresource consumption accounting, in achieving competitive advantage. However, the challenges andexternal factors that accompany production processes may hinder this achievement. The studyinvestigates whether resource consumption accounting has an impact on competitive advantage.
The research is based on the hypothesis that there is a significant correlation between resourceconsumption accounting and sustainable competitive advantage. The importance of the research lies inhighlighting the role of resource consumption accounting in achieving sustainable competitiveadvantage, and in assessing the impact of resource consumption accounting on the realization of suchan advantage.

This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.

This research aims to determine the behavior that arises from MSME actors regarding the existence of accounting science and its application, this is because there are still many MSMEs who do not understand what accounting is and what accounting is like. This research was conducted in Kota Baru Subdistrict by examining several MSME actors in Kota Baru Subdistrict who are members of it. Researchers use a qualitative approach with the type of research, namely descriptive. Qualitative research is research that produces written or verbal data from a person or observed behavior, and the technique for collecting the data is using observation, interviews and documentation. The results of this research show that the behavior given by MSME actors in response to the existence of accounting knowledge and its application in the business world results in MSME actors already knowing the existence of accounting science, but there are still MSMEs who do not understand what accounting is.

This study was aimed on analyze the competitiveness of the food industry sector, and showed the level of industrial and competitive performance of these industries, and the possibility of supporting and enhancing their competitiveness in the Iraqi economy for the period 2003-2020. Competitiveness is considered one of the most important indicators of the efficiency of the food industry tool in local and foreign markets, as competitiveness represents the ability of productive sectors of different types to distribute their products and increase their sales level. Therefore, the food industry in Iraq is considered one of the most important sectors of the manufacturing industries that suffer from problems and obstacles including a decrease in the level of competitive and industrial performance. It is believed that the problem of the research is the weak competitiveness of the food industry in Iraq due to the decline in the quality of manufactured products and the weak level of competitiveness of these products compared to imported products. The results of the study showed a decrease and fluctuation in the contribution of the manufacturing sector to the gross domestic product (GDP) in Iraq. The economic policy was not providing the possibility of an investment climate to support and enhance the private sector in industrial investment. The indicators of production requirements such as labor productivity, worker productivity, and the value added index of the food industries sector began to fluctuate between decrease and increase, and to measure the extent of the reciprocal effects between all parts of the standard model and the extent of its contribution to developing the competitive capacity of this sector.

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews.  The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

Musyarakah mutanaqishah is musyarakah or syirkah ownership the assets (goods) or capital of one of the parties (shariq) are reduced due to gradual purchase by other parties. As well as a musyarakah agreement mutanaqishah is a combined contract between a musyarakah contract and a contract ijarah. Sharia syndicated financing is financing provided by two/more Islamic banks or financial institutions, with the same terms and conditions, using the same documents and administered by one bank. Regarding information on syndicated financing using a musyarakah agreement Mutanaqishah is still not widely known by the wider community until now This. So this research will focus on discussing contracts musyarakah mutanaqisah used in syndicated financing. Because This contract is a contract that needs to be socialized and more publicized the banking sector, because its existence is not widely known by the public common among other contracts which are also used for syndicated financing in sharia banking in Indonesia, after previously using contracts murabahah and ijarah mun tahiya bit tamlik.

The purpose of the study was to determine the role of compensation and healthy work environment in encouraging teacher work loyalty. Case study at RA H. Achmad Ali, Surabaya. The analysis technique used is qualitative descriptive analysis technique, with data collection techniques conducted through interviews and observations. This research method uses a qualitative descriptive approach. The results of the analysis obtained that the compensation obtained by RA H. Achmad Ali teachers is in the form of salaries, allowances, and transportation given once a month. Although with a relatively low nominal compensation does not have a significant impact as a driver of teacher work loyalty, because their commitment is grown from healthy work environment factors that they experience while working. This is evidenced by the running of the learning process in accordance with the rules and objectives, and proven by the length of service of teachers at RA H. Achmad Ali, Surabaya. So it can be concluded that the role of compensation is not significant in encouraging teacher work loyalty, while the role of a healthy work environment is significant and influential in encouraging teacher work loyalty at RA H. Ach Ali, Surabaya.

This research aims to analyze the relationship between foreign relations and capital inflow on a country's economic growth. These factors play a crucial role in determining a country's economic performance. The study utilizes macroeconomic data from the period 2010 to 2020 to test the proposed hypotheses. The analysis results indicate a significant positive relationship between foreign relations and economic growth, as well as a strong correlation between capital inflow and economic growth. Furthermore, the research reveals that foreign relations and capital inflow have a significant synergistic impact on economic growth. Policy implications of these findings are discussed in the context of a country's economic development and foreign relations.