This research aims to determine the influence of digital financial literacy on Generation X's decision to use banking applications. The approach used is quantitative with a correlational type of research. The sample consisted of 30 respondents aged 45–60 years who had used digital banking applications for at least the last three months. Data was collected through a questionnaire with a Likert scale and analyzed using validity, reliability, normality, Pearson correlation and simple linear regression tests. The results of the analysis show that there is a positive and significant relationship between financial digital literacy and the decision to use banking applications, with a correlation coefficient of 0.672 and a significance value of 0.000. The regression equation obtained is Y = 1.584 + 0.628X, with an R² value of 0.395. This means that 39.5% of the decision variables to use banking applications are influenced by financial digital literacy. This research concludes that increasing financial digital literacy can significantly improve Generation X's decisions in utilizing digital banking services.

The secondhand pants thrift shop industry based on Facebook live streaming has experienced significant growth in line with the increasing consumer interest in preloved products and the convenience of digital technology. This study aims to analyze the determination of the Cost of Goods Sold (COGS) in the @sinsin thrift shop business, an online store specializing in selling secondhand pants through Facebook's live streaming feature. The research method used is a descriptive qualitative approach, with data collection techniques including in-depth interviews with the business owner, direct observation of live streaming sessions, and documentation of sales and purchase records. The results of the study show that the calculation of COGS at @sinsin thrift shop is based on direct variable cost components such as the purchase price of pants, laundry costs, packaging, and shipping. Meanwhile, digital operational costs such as internet data, streaming equipment, and advertising are not directly included in the COGS but are proportionally allocated per product unit to obtain a more accurate estimate of total costs. Live streaming has proven effective in increasing customer trust, expanding market reach. The conclusion of this study indicates that using the full costing method allows business owners to adjust selling prices.

This study aims to determine and analyze the use of budget costs as a management control tool at the Liyodu Village Office, Bongomeme District. The method used in this study is a qualitative method and uses efficiency and effectiveness ratios. The results of the study indicate the ineffectiveness of the budget costs in Liyodu Village in line with the results of previous studies that highlight the importance of more in-depth evaluation and supervision to improve the effectiveness of budget use as a management control tool.

This study aims to synthesize and describe a comprehensive view of the use of Artificial Intelligence (AI) in marketing strategies. This study is a descriptive exploratory study with thematic review techniques and practical exploration. This study uses the Systematic Literature Review (SLR) method which tries to summarize the use of AI in the stages of marketing strategies. Artificial intelligence is something very phenomenal in the current era of industry 5.0 digitalization. Marketing strategies must be able to adapt to the latest technological developments and also changes in consumer behavior in order to continue to exist in this increasingly tight business competition. Marketing strategies in the era of industry 5.0 based on technology and humanity are a guideline in managing the company's marketing strategy. Artificial intelligence is very important in helping marketers set targets and achieve their goals more effectively and efficiently. From the results of this study, it can be concluded that Artificial Intelligence can be used in implementing every stage of marketing strategy.

This study aims to analyze solvency rations in measuring the financial performance of PT Kimia Farma (Persero) Tbk. The solvency ratos examined include the Debt to equity ratio (DER) and Debt to asset ratio (DAR). The main focus of this research is to assets the extent to which the company is capable  of fulfilling its long-term obligations using its own capital and total assets. The research uses quantitative data derived from the company’s annual financial statements from 2019 to 2023. A desriptve approach is employed, using financial ratio analysis as the primary tool to evaluate the company’s solvency level over the study period. The result of the analysis indicate that both Debt to equity ratio and Debt to asset ratio of PT Kimia Farma (Persero) Tbk consistenly exceeded industry standars during the period under review. The high valuew of DER and DAR suggest that the company relies heavily on external financing through debt. This the dependency has led to a high financial burden with increasing obligations that the company must cover each year. So overall it shows that the financial condition of PT Kimia Farma (Persero) Tbk in terms of solvency ratio is in the unhealthy category. The company has not yet demonstrated an optimal and sustainable ability to cover its long-term liabilities, highlighting the need for improved financial strategies to balance its capital structure in the future.

Product innovation is a key factor in increasing business competitiveness amidst increasingly fierce global competition. This research analyzes the role of product innovation on a company's competitive advantage. This study highlights how new product development, feature differentiation, and quality improvement can strengthen a company's position in the market. The research results show that companies that consistently adopt innovation strategies are able to increase market share, customer loyalty and profitability. Apart from that, collaboration between departments, the use of cutting-edge technology, and response to consumer needs also play an important role in the success of innovation. The implications of this research emphasize the importance of a culture of innovation and sustainable investment in research and development as the key to winning business competition in various industries.

Selecting the right supplier is a crucial factor in supporting the smooth operation of a company, especially in the natural stone handicraft industry. CV Al-Mariah, located in West Bandung Regency, faces challenges in determining the best raw stone material supplier due to issues such as uncertain supply quantities and delayed deliveries, which disrupt production processes. This study aims to analyze and determine the best supplier using the Analytical Hierarchy Process (AHP) method, processed with Expert choice 11 software. Data were collected through questionnaires distributed to parties directly involved in the raw material procurement process. The results show that among the three supplier alternatives analyzed, Supplier B obtained the highest weight of 0.380, followed by Supplier A with 0.352, and Supplier C with 0.268. Therefore, Supplier B is recommended as the top choice to support the operations of CV Al-Mariah. The AHP method has proven effective in assisting complex decision-making processes by systematically considering multiple criteria.

This study analyzes the effect of board of directors size, board of commissioners size, and audit committee size on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2020–2023. The research highlights the importance of corporate governance in enhancing company performance and competitiveness, especially in sectors facing sustainability challenges and strict oversight. A quantitative method was employed using multiple linear regression with a purposive sample of 77 companies. The results show that the size of the board of directors and board of commissioners has a positive and significant effect on firm value, while audit committee size has no significant effect. These findings suggest that the decision-making capacity of directors and supervisory role of commissioners are key to increasing firm value. Conversely, the audit committee’s existence may not contribute meaningfully if it only meets minimum requirements without functional effectiveness. This study implies the need to strengthen governance structures, particularly by enhancing the capacity of boards, to improve firm value and competitiveness.

Perkembangan  zaman menghadirkan banyak inovasi dan kemudahan guna membantu aktivitas produksi para petani, salah satu contohnya ialah adanya kelompok atau individu yang menyediakan layanan kerjasama layaknya peminjam modal dan penerima modal. Proses seperti itu banyak dilakukan oleh petani dan pemilik modal, sehingga terkadang terjadi ketidakjelasan dan kerugian yang juga diterima oleh petani. Oleh karena banyaknya permasalahan yang terjadi dipicu oleh faktor biaya atau modal yang digunakan petani cukup tinggi dan harga jual yang tidak menentu sehingga kedua faktor tersebut secara tidak langsung akan mempengaruhi pendapatan petani. Hasil penelitian dari 34 responden menggunakan uji statistik analisis regresi berganda menunjukkan terdapat beberapa temuan yaitu biaya produksi dan harga jual berpengaruh secara signifikan dan simultan terhadap pendapatan petani dengan nilai signifikansi (Sig.) sebesar 0,001 dan nilai (F) 8,475. Pengaruh atau kontribusi yang ditimbulkan adalah 35,3%, ketentuan lain juga menjelaskan bahwa jika signifikansi Cronbach Alpha < 0,05 maka terdapat pengaruh secara positif dan signifikan antara variabel independent biaya produksi (X1) dan harga jual (X2) terhadap variabel dependent pendapatan petani jagung (Y) Desa Sei Tolang dengan kata lain Ha diterima sedangkan H0 ditolak. Angka kontribusi tersebut akan memberikan manfaat kepada petani guna meningkatkan pendapatannya.

This writing was conducted to examine the effect of the variables Earning Per Share (EPS), Dividend Per Share (DPS), and Return On Equity (ROE) on stock prices in mining companies listed on the Indonesian stock exchange for the 2017-2020 period. The data used in this paper were obtained from financial report data published by IDX, which was taken from the website www.idx.co.id. The population in this paper are 47 mining companies listed on the IDX. The sampling technique used was the purposive sampling technique so that there were 10 research samples.
The results show that Earning Per Share, Dividend Per Share, and Return On Equity simultaneously affect stock prices in mining companies listed on the IDX for the 2017-2020 period. Partially, the Earning Per Share variable has a significant effect on the stock price of mining companies, while the Dividend Per Share and Return On Equity variables have no significant effect on the stock price of mining companies listed on the IDX for the 2014-2020 period.