This research focuses on understanding how gender equality impacts per capita income in Gorontalo Regency. A quantitative method was used, relying on secondary data for analysis. To explore the connection between gender equality and per capita income, simple linear regression was applied. The results indicate that gender equality positively and significantly influences per capita income in this area. The analysis showed a determination coefficient, which reveals that 81. 3 percent of the change in per capita income is accounted for by gender equality, while the remaining 18. 7 percent is affected by other factors that are not considered in this study. This implies that enhancing gender equality plays a crucial role in boosting per capita income within Gorontalo Regency..

The shifting investment orientation that increasingly emphasizes sustainability and social responsibility demands an evaluation of non-financial factors in institutional investors' decision-making processes. This study aims to analyze the influence of Corporate Social Responsibility (CSR) and firm size on institutional investors' investment decisions among property sector issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a causal explanatory design was employed. The sample consisted of 35 companies selected through purposive sampling based on institutional ownership, availability of annual and sustainability reports. Data were collected from secondary documentation and analyzed using multiple linear regression to test the simultaneous and partial effects among variables. The results show that CSR and firm size significantly affect investment decisions, with CSR having a stronger influence. This indicates that companies committed to social sustainability and possessing larger asset scales tend to be more trusted by institutional investors. The integration of CSR practices and company size growth serves as an effective strategy to attract investment. This study enriches the theoretical literature by reinforcing the application of signaling theory and stakeholder theory in the context of emerging capital markets, while also providing practical recommendations for companies and regulators to pay greater attention to sustainability aspects in corporate management and disclosure.

This research seeks to examine the impact of brand image and brand ambassadors on the purchasing decisions of Wardah cosmetics consumers at Sashop Gorontalo. Data were gathered using questionnaires distributed to Wardah customers at Sashop Gorontalo. The independent variables in this study are brand image and brand ambassador, while the dependent variable is purchasing decision. The research population consists of 97 respondents selected through a purposive sampling method. Instrument testing involved assessments of validity and reliability. The data were analyzed using multiple linear regression with the assistance of SPSS 25 software. The results of the t-test reveal that brand image and brand ambassador each have a significant individual effect on purchasing decisions. Additionally, the F-test results demonstrate that both variables together significantly influence purchasing decisions

This study empirically examines the effect of earnings management on stock price as a basis for investment decisions in agricutural sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2023. Earnings management is measured using the Modified Jones Model, and stock prices are based on year-end closing prices. A quantitative approach with secondary data and purposive sampling was applied to 15 companies (120 observations). The results show that earnings management has a significant effect on stock prices. These findings suggest that such practices influence investor perceptions and investment decisions, highlighting the importance of transparency and accounting information quality in maintaining market efficiency.

With the increasing number of business players in the coffee shop industry, brand image has become a crucial element in shaping customer perception and loyalty. This study aims to analyze the contribution of digital promotion and human resource quality in shaping the brand image of Kopi Titik Koma in Surabaya. Employing a quantitative approach, the research collected data through a survey involving a total of 60 respondents. The data were analyzed using multiple linear regression with SPSS 25. The findings indicate that both variables have a positive and significant influence on brand image, both partially and simultaneously. The regression model obtained is Y = 2.909 + 0.286X1 + 0.538X2 + e, indicating that the quality of human resources contributes more substantially (0.538) compared to digital promotion (0.286). These results highlight the strategic importance of digital efforts and human resource development in enhancing brand image. Future studies are recommended to focus on more specific geographical areas to gain deeper insights.

The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.

This study aims to examine the effect of affectiviness the application of cost and expense emphasis on revenue levels at the Mercure Jakarta Sabang Hotel (2019-2022). The type of data used is qualitative data. The research method used is quantitative research. The data analysis technique used multiple regression analysis which was preceded by normality, multicollinearity, and heteroscedasticity tests. From the calculation results that partially there is a significant effect of cost on revenue. Expenses have a significant effect on revenue. The results simultaneously show that costs and expenses have a significant effect on revenue.
 

Piutang Usaha adalah aset usaha atau sejumlah tagihan perusahaan yang terjadi karena adanya penjualan barang atau jasa dengan sistem penjualan tertunda dijangka waktu tertentu sesuai dengan kesepakatan. Sedangkan Utang Usaha adalah kewajiban perusahaan yang muncul akibat transaksi pembelian barang atau jasa dimasa lalu dan harus segera dibayar degan jangka waktu yang sudah ditentukan. Sedangkan Arus Kas Operasi adalah laporan yang mununjakan arus kas masuk dan keluar yang terkait dengan operasional perusahaan pada periode tertentu, beserta penjelasan-penjelasan sumber penerimaan dan pengeluaran kas tersebut. Penelitian yang dilakukan bertujuan untuk menganalisis Piutang Usaha dan Utang Usaha terhadap Arus Kas Operasi pada PT. Capitalinc Finance tahun 2015-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengujiannya dilakukan dengan menganalisis  antara Piutang Usaha dan Utang Usaha, apakah berpengaruh terhadap Arus Kas Operasi dengan cara menghitung dengan persentase. Hasil dari penelitian ini adalah bahwa pengaruh peningkatan Piutang usaha terhadap arus kas berbanding terbalik dengan peningkatan utang usaha terhadap arus kas.

The strategically placed Surabaya Kriya Gallery (SKG) Siola Tunjungan in the city center is one batik MSME that is gaining attention. Through the use of original designs, coloring methods, and marketing strategies, SKG Siola Tunjungan has worked to develop batik with a dash of originality and creativity. Nonetheless, a thorough feasibility study must be carried out to guarantee the company's survival and expansion.
The purpose of this study is to evaluate the SKG Siola Tunjungan Batik UMKM company's viability in Surabaya. Qualitative descriptive research is part of this study design. Interviews, documentation, and questionnaires are the methods used in this study to collect data.
Based on financial analysis using the feasibility Benefit Cost Ratio (B/C) which divides income by total costs. The highest value obtained was 0,89 and the lowest was 0,38, so the Batik UMKM business run by batik entrepreneurs in Surabaya Kriya Gallery (SKG) Siola Tunjungan was considered suitable to operate. Financial aspects are analyzed using Revenue Cost Ratio (R/C) feasibility analysis which divides income by total costs. The highest value obtained was 1,89, while the lowest was 1,38. The financial aspect was also analyzed using Return On Investment (ROI) feasibility analysis, namely dividing the income by investment costs multiplied by 100. The highest value obtained was 0,85%, while the lowest was 0,66%.

This study aims to identify (1) the effect of financial literacy on the interest in investment of students in the UNS Economics Education Study Program, (2) the effect of financial behavior on the interest in investment of students in the UNS Economics Education Study Program, (3) the effect of financial literacy and financial behavior on the interest in investment of students in the UNS Economics Education study program. This research is a quantitative research method with a population of 165 students in the UNS Economics Education Study Program batches of 2019 and 2020. The sampling technique used was proportionate random sampling with the data collection method using a questionnaires and the data analysis used was multiple linear regression analysis. The results of this study indicate that (1) there is a positive and significant influence of financial literacy on the interest in investment of students in the UNS Economic Education study program. (2) there is a positive and significant influence of financial behavior on the interest in investment of students in the UNS Economic Education study program. (3) there is a positive and significant influence of financial literacy and financial behavior on the interest in investment of students in the UNS Economic Education study program.