This research aims to find out: (1) Online Customer Reviews, Trust, and Purchasing Decisions at the Lazada Marketplace in the city of Tasikmalaya. (2) The relationship between Online Customer Reviews through Trust. (3) The influence of partial online customer reviews and trust on purchasing decisions for Erigo products at the Lazada Marketplace in Tasikmalaya city. (4) Simultaneous influence of Online Customer Review and Trust on purchasing decisions for Erigo products at the Lazada Marketplace in Tasikmalaya city. The research method used is a quantitative method with a survey approach. The data analysis technique used is Path Analysis with an interval measurement scale. Partial and simultaneous hypothesis testing with a significant level (?= 0.05). The research results show that: (1) Online Customer Reviews, Trust, and purchasing decisions for Erigo products on the Lazada Marketplace are included in the very good category. (2) Online Customer Review has a relationship with Trust in Erigo Marketplace Lazada products. (3) Online Customer Reviews and Trust have a positive and significant effect on Partial Purchase Decisions for Erigo products on the Lazada Marketplace. (4) Online Customer Reviews and Trust have a positive and significant effect on Simultaneous Purchasing Decisions for Erigo products on the Lazada Marketplace.
 

Human Development Index or HDI and Economic Growth in the Regency/City of Banten Province needsto be studied whether the Human Development Index and Economic Growth have influence or not. the studied variable are Independent Variable HDI and Dependent Variable Economic Growth . The research methods used is quantitative method using document data from Central Statistics Agency (CSA) with some literature review. The result showed that HDI had no significant effect on Economic Growth. Where if there is a decrease in the Human Development Index, it can’t be confirmed that it will reduce Economic Growth in Banten Province.
 
Keywords: HDI, Economic Growth, Banten

Flight delays represent a significant challenge in the aviation industry, affecting passenger satisfaction and trust in airlines. Minister of Transportation Regulation No. 89 of 2015 mandates airlines to provide compensation to passengers experiencing flight delays. Lion Air, as one of the largest airline networks in Indonesia, is expected to effectively implement this policy, particularly at Weda Bay Nickel Airport. This study employs a qualitative approach to gain an in-depth understanding of how Lion Air fulfills its responsibility in compensating passengers. Data were collected through interviews with Lion Air personnel, including check-in staff, technicians, and flight attendants, as well as direct field observations. The research was conducted over a specific period to ensure the collected data is relevant and accurately reflects on-ground conditions. The analysis results indicate that Lion Air has implemented compensation policies in accordance with PM 89 of 2015, providing compensation in the form of beverages, snacks, full meals, and cash payments of up to IDR 300,000, depending on the delay duration. Although the policy has been executed, several key challenges remain, including limited communication with passengers and suboptimal internal division coordination. Passengers often feel inadequately informed during delays, reducing their satisfaction levels. Furthermore, operational constraints such as spare part delays and weather factors also pose challenges in minimizing delay durations.

Based on the fundamental aspects of people's living standards, the measure of progress in human development is called the Human Development Index. As the basis for the development structure of a region, the Human Development Index (HDI) is the most significant benchmark or parameter. The purpose of this study is undoubtedly to ascertain whether poverty in DKI Jakarta Province is influenced by the Human Development Index (IPM) variable. To achieve the research objectives, tests were conducted using simple regression analysis and quantitative techniques. The test results show that poverty in DKI Jakarta Province is significantly affected by the Human Development Index (HDI) because the significance value is less than 0.05. Because the value of determination, or R2, is close to 1, and some of the other influence values are influenced by other variables that have not been analyzed or researched, the value of the results of the Variable Human Development Index (HDI) test has a strong positive influence on poverty in DKI Jakarta Province.
 

Pandemi covid-19 telah menghadirkan berbagai tantangan khususnya bagi pelaku UMKM. Pergeseran cara melakukan pemasaran offline ke online nampaknya memaksa UMKM untuk dapat mengikuti perubahan tersebut. Saat ini, berdasarkan data Kementerian Koperasi dan UKM baru sekitar delapan juta pelaku usaha atau 13% dari seluruh UMKM yang mampu memanfaatkan teknologi informasi dalam bisnisnya. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan digital marketing yang dilakukan oleh Bakmi Tando 07 dan apa kendala yang dihadapi saat menerapkan digital marketing. Penelitian ini menggunakan metode kualitatif dengan menggunakan wawancara terstruktur, wawancara mendalam, dan observasi terhadap pelaku usaha. Hasil penelitian menunjukkan bahwa pemanfaatan digital marketing dilakukan dengan memposting produk di media sosial seperti Facebook, Instagram, dan status Whatsaap. Selain itu juga membangun kemitraan dengan Go-Food, Grab-Food, dan Shopee-Food untuk menambah platform pemasaran produk secara digital dan kemudahan dalam pesan-antar makanan. Kendala yang dihadapi dalam menerapkan digital marketing adalah koneksi internet yang tidak stabil, keterlambatan dalam pengiriman, serta masalah internal karena kurangnya SDM akibat pesanan yang banyak karena promosi di media sosial.

The current problems of income inequality, slow economic growth, and other interrelated complexities are all directly linked to poverty. Finally, all nations must fight poverty in order to provide a recognized and prosperous life for their citizens. Therefore, the aim of this study is to ascertain how poverty will change in Central Java Province between 2017 and 2021 as a result of inequality in income distribution and economic growth. Using quantitative research techniques, this research. Inequality of Income Distribution, Economic Growth, and Poverty The Central Statistics Agency (BPS) of Central Java Province in 2017–2021 is a secondary data source with time series data. In addition, other methods were used to collect and analyze the data. and processed using SPSS 25.0 software. The results of this study indicate that the partial and simultaneous test results show that the Inequality of Income Distribution and Economic Growth does not have an insignificant effect on the Poverty Level. But secondly, when the correlation and determination tests were carried out, the results showed that the two independent variables had a relationship of 64.1% and an influence of 41.1% on the Poverty Level in Central Java Province for the 2017-2021 period.
 

Abstract. National economic development and regional economic development are two very closely related matters. This study aims to analyze the economic structure and specialization of the economic sector so that it can determine the main sectors, groups that are classified as advanced and sectors that are classified as slow and analyze the competitiveness of each sector in North Sumatra Province. This study uses the Shift Share analysis method. The data used in this study is secondary data in the 2017-2021 interval. The data used is secondary data, namely data obtained from records, books and journals in the form of financial reports for company publications, government reports, articles, books such as theories, journals, etc. The results of this study are expected to be an academic foundation for development in the North Sumatra area.

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.

Abstract. This study aims to find out and analyze whether there are differences in financial performance before and after Covid-19 at Primkop Kartika Wira Yudha Mechanical Brigif 16/Wira Yudha in the 2018-2021 period.
The sampling technique in this research is to use the technique of collecting financial report data documentation. Sampling in this study is the financial statements of Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data obtained through interviews and documentation. The data analysis technique used is quantitative descriptive analysis, difference test and Wilcoxon test. The financial ratios used are Current Ratio, Quick Ratio, Cash Ratio, ROA and ROE.
The results of the study indicate that there is no significant difference between the Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5) before and during the Covid-19 pandemic. This is because the company is still effective in managing company assets during the Covid-19 period and can still generate net profit for the cooperative
 
Keywords: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5)
 
Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan kinerja keuangan sebelum dan setelah adanya Covid-19 pada Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha pada periode 2018-2021.
Teknik pengambilan sample dalam penelitian ini adalah menggunakan teknik pengumpulan dokumentasi data laporan keuangan. Pengambilan sample dalam penelitian adalah laporan keuangan Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data diperoleh melalui wawancara beserta dokumentasi. Teknik analisis data yang digunakan adalah Analisis Deskriptif Kuantitatif, Uji Beda dan Uji Wilcoxon. Rasio keuangan yang digunakan adalah Current Ratio, Quick Ratio, Cash Ratio, ROA dan ROE.
Dari hasil penelitian menunjukkan bahwa tidak ada perbedaan secara seignifikan antara Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5) sebelum dan saat pandemi Covid-19. Hal ini disebabkan karena perusaahan masi efektif dalam mengelola aset perusaahan di masa Covid-19 dan juga masih dapat menghasilkan laba bersih pada koperasi.
Kata kunci: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5)

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.