Di era modern, konsumen semakin memperhatikan aspek etis dan lingkungan dari produk yang mereka beli, terutama konsumen Muslim yang mematuhi prinsip-prinsip Islam seperti sertifikasi halal. Sertifikasi halal dan label ramah lingkungan menjadi faktor penting yang mempengaruhi perilaku pembelian konsumen, khususnya di Indonesia. Penelitian ini bertujuan untuk menilai pengaruh halal label, eco label, pengetahuan lingkungan, dan religiositas terhadap niat pembelian produk makanan dan minuman Starbucks melalui kesadaran halal hijau dan sikap, terutama dalam konteks boikot di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal, mengumpulkan data melalui skala likert dari 385 konsumen Starbucks di Indonesia menggunakan metode non-probability sampling dan analisis SEM-PLS dengan SmartPLS 4.0. Hasil penelitian menunjukkan adanya hubungan langsung antara halal label, pengetahuan lingkungan, dan religiositas dengan kesadaran halal hijau, serta antara religiositas dengan sikap, dan antara kesadaran halal hijau dan sikap dengan niat pembelian. Namun, tidak ada pengaruh langsung eco label dan pengetahuan lingkungan terhadap kesadaran halal hijau.

Globalisasi telah mendorong integrasi ekonomi internasional yang semakin dalam, mendorong negara-negara untuk menyesuaikan standar akuntansi mereka. Studi ini membandingkan praktik akuntansi negara Iran dan Indonesia melalui analisis kualitatif terhadap literatur akademis, peraturan akuntansi, dan laporan keuangan perusahaan mengingat konteks budaya, ekonomi, dan hukum yang berbeda di kedua negara tersebut. Hasil penelitian menunjukkan bahwa Indonesia mengadopsi Standar Akuntansi Keuangan (SAK) yang didasarkan pada IFRS sementara Iran menggunakan Standar Akuntansi Nasional yang diadaptasi dari IFRS dengan modifikasi sesuai konteks lokal. Pengadopsian IFRS di Indonesia dikatakan lebih maju dan dekat dibandingkan Iran karena Iran sedang menghadapi tantangan yang mempengaruhi perekonomian negara, seperti sanksi internasional AS. Perbedaan ini juga dipengaruhi oleh faktor seperti hukum, budaya, dan sosial. Meskipun terdapat perbedaan, kedua negara tersebut menunjukkan upaya serius dalam menyesuaikan praktik akuntansi dengan standar internasional. Secara keseluruhan, studi ini memberikan wawasan penting bagi praktisi akuntansi, regulator, dan pengambil kebijakan untuk mengembangkan praktik akuntansi yang lebih baik sesuai dengan kebutuhan masing-masing negara dalam konteks global yang terus berkembang.

Strategy is an effort to develop a company's competitive position amidst business competition. A business development strategy is an effort to conduct an analysis of regional market conditions, both internal which includes strengths and weaknesses, external conditions which include opportunities and threats that will be faced, then alternatives are taken to determine the strategy that must be implemented. The aim of this research is to determine the strategy for developing the Idol Batik House business in Pemusiran Village, East Tanjung Jabung Regency. In this research, the method used is qualitative, the data analysis method used is SWOT analysis and the data collection method uses observation and interviews. Based on research results, Batik Idola utilizes its strengths to gain opportunities by using strategies including maintaining the quality of its batik, maximizing communication technology for marketing and technology in the production sector such as electric canting to maximize production and carry out business development. And the strategy used by Batik Idola to minimize existing weaknesses and to avoid threats that come, namely by increasing promotions by utilizing promotional media according to existing funds, and also adding distribution channels such as agents, resellers or sales.

Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana kinerja trend kinerja keuangan PT Adaro Energy Tbk dalam hal solvabilitas, profitabilitas, dan likuiditas. dalam engukur kinerja keuangan, laporan keuangan PT Adaro Energy Tbk dari tahun 2017 hingga 2022. Digunakan sebagai sumber, dan rasio yang digunakan adalah rasio solvabilitas, profitabilitas, dan likuiditas. Studi tersebut menemukan bahwa selama empat tahun, rasio profitabilitas perusahaan menunjukkan tren penurunan. Ini ditunjukkan oleh penurunan GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), dan rasio likuiditas, seperti yang ditunjukkan oleh penurunan rasio proxy CR (Current Ratio). Hanya rasio solvabilitas keuangan yang menunjukkan kemajuan yang ditunjukkan oleh tingkat solvabilitas proxy yang menurun.

This research aims to analyze inventory control at UMKM Keripik Silada Gurih using forecasting and Economic Order Quantity (EOQ) methods. The research method employed is a quantitative method with a descriptive approach, using numerial data to analyze to the total minimum inventory costs. The result indicate that the 3-month Moving Average forcasting accuracy and reducing total inventory costs. The EOQ method also shows potential for optimizing order quantity and frequency, with the calculation results showing an optimal order quantity of 294 kg and an ordering frequency of 73 times per year. The combination of these two methods significantly enhances inventory control efficiency compared to the conventional methods previously used.

This research aims to identify strategies and implementation results
carried out by the Indonesian government to restore economic conditions during and especially after the pandemic. This type of research is included in quantitative-qualitative research with the qualitative variables in this research being the level of achievement of economic growth and economic recovery strategies, respectively. Primary data is data from interviews and secondary data is existing publication sources. The results show that the strategy implemented by the government, namely protecting, implementing PEN, capital participation, placing funds, and guarantee schemes has succeeded in restoring the condition of the Indonesian economy, especially entering the digitalization of the post-pandemic economy.
 
 
 

Asy-Syifa Regional General Hospital in West Sumbawa Regency, as a public health service institution, should have employees who are enthusiastic and motivated to work effectively and efficiently. The salaries and wages given need to be adjusted to the profession, education, and length of service of employees so that they are able to demonstrate high productivity in order to achieve the mission and goals that have been set. However, there are problems at Asy-Syifa Hospital related to the inconsistency in determining employee salaries, incentives, and work motivation. This happens because the salary given is not balanced with the expertise, education, or skills possessed by employees, thus reducing their response and interest in the tasks given by their superiors. The suboptimality in providing incentives and work motivation can be seen from the lack of employee enthusiasm in working, as well as low interest and positive attitudes towards work due to inappropriate rewards, which ultimately have an impact on suboptimal performance.
This study aims to determine the effect of Salary, Incentives, and Work Motivation on Employee Performance. The focus of the study was Non-Permanent Employees at Asy-Syifa Hospital, West Sumbawa Regency, with 100 respondents as a sample taken using the Slovin formula. The data were analyzed using multiple linear regression with SPSS Version 27. The results of the study showed that Salary, Incentives, and Work Motivation partially and simultaneously had a significant effect on Employee Performance at Asy-Syifa Hospital, West Sumbawa Regency.  

Fenomena dalam penelitian ini terletak pada nilai Hutang Lancar maupun Total Hutang pada PT. Hanjaya Mandala Sampoerna Tbk yang terus mengalami peningkatan sejak tahun 2016 sampai dengan 2022 fenomena kenaikan Hutang ini berpotensi mengurangi Profitabilitas (Return On Equity) perusahaan. Hal ini menjadi landasan dan tujuan dari penelitian ini, untuk melihat apakah terdapat pengaruh  Current Ratio Dan Debt to Equity Ratio terhadap Return On Equity pada perusahaan PT. Hanjaya Mandala Sampoerna Tbk, baik secara parsial maupun simultan. Penelitian ini menggunakan purposive sampling pada pemilihan sampel, dan penelitian ini juga menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Current Ratio berpengaruh signifikan terhadap Return On Equity, dan Debt to Equity Ratio berpengaruh signifikan terhadap Return On Equity. Sedangkan secara simultan Current Ratio dan Debt to Equity Ratio berpengaruh signifikan terhadap Return On Equity

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.

MSMEs have a large contribution to regional income and state income, play a role in reducing the unemployment rate because of their labor-intensive nature, this business can absorb a lot of workers. Micro, Small and Medium Enterprises (MSMEs) can improve the standard of living of many people. The research aims to determine and analyze the influence of financial literacy and risk mitigation on the sustainability of MSMEs. Using quantitative methods of data analysis, Determinant Coefficient Test. The sample taken was 96 respondents who were MSMEs in Jambi City. Financial Literacy and Risk Mitigation together have a significant effect on sustainability. It is proven that the adjusted R square value (coefficient of determination) is 0.443 or 44%. Shows that the influence of Financial Literacy and Risk Mitigation on the Sustainability of MSMEs has an influence of 44% and the remaining 56% is influenced by other variables outside this research.