This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly  Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.
 
 

This researc aims to find out whether the price,brand image and product quality influence the level of consumer satisfaction. This type of research was chousen because the aim of this research is to identify factors that influence the level of consumer satisfaction in consuming Ambaidiru coffe in the regency Yapen Islands.The population in this study was a total of 80 consumers and 40 people were taken as sample. The data in this research was obtained through a questionnaire method given to respondents selected as research samples. The questionnaire is prepared based on research variables that had been identified. Based on the results of the F test,namely 20.660. Meanwhile,the significance value is 0.00, which is smaller than 0.05. It can be concluded that product qualiti price and brand image have a simultaneous influance on consumer satifaction.

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.

This research aims to determine the effect of TPAK and inflation on economic growth in Jambi Province in 2013 - 2022. The object of this research is TPAK and inflation as well as economic growth in Jambi Province. The analytical method used in the research is descriptive quantitative and the analytical tools used in this research are hypothesis testing (f test, t test), multiple linear analysis, R square coefficient of determination test, all data is processed using SPSS. The results of this research reveal the R-square value or coefficient of determination 0.247, which means that the influence of TPAK and inflation in Jambi Province can have an ability of 24.7% in explaining economic growth in Jambi Province, while (100% - 24.7% = 75.3%) is influenced by other factors outside the research variables. The significant test carried out on the TPAK (X1) table is seen from the t-count and t-table values. From the results of the regression carried out, it was obtained that the t-count value was -0.205 and the t-table value was 2.365, so the t-count value < t-table ( -0.205 < 2.365) with a probability sig value of 0.843 > 0.05. So Ho is accepted and Ha is rejected. This means that TPAK has no influence and is not significant on economic growth in Jambi Province. The significant test carried out on the Inflation variable (X2) can be seen from the t-count and t-table values. From the results of the regression carried out, it was obtained that the t-count value was 927 and the t-table value was 2.365, so the t-count value < t-table (927 < 2.365) with a probability value of Sig 0.385 > 0.05. So Ho is accepted and Ha is rejected. This means that inflation has no influence and is not significant on economic growth (Y) in Jambi Province.

This research is a survey of skincare purchases. The purpose of this research is to find out how influential quality and price are on purchases. This research was analyzed using quantitative descriptive methods. Data from the Indonesian Beauty Industry Association shows that demand for skincare products continues to increase every year. Skintific's popularity continues to increase due to its focus on product quality. Prices and promotional activities also play an important role in helping consumers make better purchasing decisions. Skintific, as an international skin care brand, offers quality products without harmful ingredients that can cause irritation. With continuous innovation and use of natural ingredients, Skintific has succeeded in becoming a favorite skincare brand in Indonesia in a short time.

Analysis of digital marketing in increasing brand awareness has been carried out very often. However, there has not been much analysis that specifically carries out marketing content analysis to increase brand awareness. This research aims to conduct content marketing analysis to increase brand awareness of skincare products. The research was conducted using a qualitative descriptive approach. Research data comes from the results of reviews of official publications and data searches in various digital databases. The research results show that there are several main content marketing strategies carried out by brands by paying attention to several factors, namely collaborating with influencer marketing through creative marketing campaigns, providing attractive discounts and promotions on certain dates in the form of flash sales, and giveaways to get audience engagement which ultimately resulting in increased sales. This is related to design factors, current events, reading experience, time and also the tone of the content marketing strategy carried out by skintific. Apart from that, Skintific also provides platforms on various social media as a reference source of information and increases marketing sales in various marketplaces such as Shopee, TikTok and Lazada. In this research, general strategies are explained so that for further research it is recommended to be more specific, for example a strategy by utilizing influencer marketing to produce a deeper understanding and be easier to understand

This research aims to find out: (1) Perceptions of Benefits of Interest in Using BRI Mobile Banking Among Students of the Economic Education Study Program for the 2022/2023 Academic Year (2) Trust Interest in the Use of BRI Mobile Banking Among Students of the Economics Education Study Program for the 2022/2023 Academic Year.The type of research used in this research is quantitative with a quantitative descriptive approach. The data collection technique used in this study is; (1) questionnaire, (2) observation and (3) documentation. The data analysis technique used is to use statistical data analysis with multiple linear regression formulas.The results of this study indicate that (1) there is a significant influence between the Variables of Perceived Benefits (X1) on interest in using Mobile Banking BRI among students wa Economics Education Study Program for the 2022/2023 Academic Year. With the results of the analysis showing that the value of tcount > ttable is 4.482 > 2.17881 and a significant value of 0.001 < ? (0.05). (2) there is a significant effect between v Trust Variable (X2) on Interest in Using Mobile Banking for Students of Economic Education Study Program Year Academic2022/2023 . The results of the analysis show that the tcount > ttable is 2.253 > 2.17881 and a significant value is 0.044 <? (0.05).Therefore, it is recommended to the parties as follows: (1) For BRI Bank to optimize and improve the server in mobile banking services against out-of-pocket users. (2) When the researcher is continued, the researchers will not be used for the use of the mobiles and the mobile will be the user of mobile bare, in the future, the to participate in conducting research.Students of the Flores University economics education study program who use Mobile Banking services must remain careful when making transactions, because not everyone is the bank's responsibility. (4) For economic education study programs, it is hoped that the results of this research will provide references and experience for educators in using Mobile Banking.

Abstract One of the government organizations tasked with managing affairs in its operational area in order to protect, be responsive, resolve, and rescue protected from fire is the Padangsidimpuan City Fire and Rescue Service. Performance is a term used to describe how well the implementation efforts in fulfilling the vision and mission of the organization. This research is in order to evaluate the effectiveness of the expenditure budget, namely from 2018 to 2022. The purpose of this budget capability evaluation is to assess the absorption of expenditure during the budget period. This study used a qualitative methodology combined with quantitative data collection and documentation methods. Descriptive analysis methods were used using efficiency ratios, expenditure growth analysis, operating expenditure and capital expenditure compatibility analysis, expenditure variance analysis. Based on the results of research using expenditure variance analysis, budget performance can be said to be good because there are no expenditures that exceed the budget. Analysis of expenditure growth between 2018-2022 shows positive growth. The findings of the expenditure conformity analysis show that operational costs use more of the expenditure budget than capital expenditure. In addition, with an average of 92.05%, the efficiency ratio of budget realization indicates that the use of the 2018-2022 budget is less efficient.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.