This study aims to determine and analyze the potential and challenges of culinary businesses, the implementation of digitalization and halal certification, and the development of an effective and sustainable model for the "Resto Apung" culinary business to support food economic independence in coastal villages. The research was conducted at "Resto Apung" using a qualitative descriptive method with data collection techniques such as interviews, observations, and focus group discussions. The findings show that the "Resto Apung" business holds significant potential as a culinary destination with a strong attraction due to its unique location and menu offerings based on local marine products. However, several challenges hinder its development, including low digital literacy among business managers, lack of structured and professional management systems, and the absence of halal certification which is crucial in targeting broader Muslim consumer segments. Currently, digitalization has only been applied in the marketing aspect, primarily through social media, while other aspects such as financial management, customer service, and operational processes are still managed conventionally. Nevertheless, the managers have shown awareness and initiatives to improve, especially in recognizing halal certification as a strategic competitive advantage. The proposed development model integrates digitalization into all aspects of business management, enhances human resource capacity through technical and managerial training, and includes efforts to obtain halal certification. This holistic approach is expected to increase the competitiveness of the culinary business, optimize local potential, and ultimately contribute to the achievement of food economic independence in coastal areas.

Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.

Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City have a strategic role in the regional economy, particularly through job creation and contributions to local income. Despite their potential, many MSMEs still encounter challenges in financial management, which can hinder their development and sustainability. The emergence of information technology offers solutions, including cloud-based accounting systems that provide convenience, efficiency, flexibility, and accessibility—features that are especially beneficial for small business actors. This study aims to explore the factors that influence MSMEs’ interest in adopting cloud accounting systems in Denpasar City. The research uses a quantitative method with a survey approach involving MSME actors who currently use or have the potential to use cloud accounting. The independent variables in this study include personal ability, perceived ease of use, perceived usefulness, and perceived data security risk, while the dependent variable is the interest in using cloud accounting systems. The data were analyzed using multiple linear regression to determine the effect of each factor on the dependent variable. The results show that personal ability, perceived ease of use, and perceived usefulness have a positive and significant influence on MSMEs’ interest in adopting cloud accounting systems. In contrast, perceived security risk has a negative and significant effect, indicating that concerns about data privacy and cyber threats may hinder the adoption of this technology. The findings of this study contribute to the understanding of technology acceptance among MSMEs and highlight the importance of strengthening digital competencies, improving user-friendly system design, and enhancing cybersecurity measures. These insights are expected to support government and developers in formulating appropriate strategies to accelerate digital transformation within the MSME sector, especially in the context of financial technology. The implementation of such strategies can improve business performance and competitiveness among MSMEs in Denpasar and beyond.

This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.

Profitability is one of the key indicators in assessing a company's ability to generate profits and plays a crucial role in financial decision-making. According to the pecking order theory, companies with high profitability tend to prefer using internal funds and reduce reliance on debt. This study aims to analyze the effect of profitability on debt policy, as well as to examine the role of dividend policy as a moderating variable in this relationship. The study employed Slovin’s formula for sample selection and analyzed 263 non-financial publicly listed companies on the Indonesia Stock Exchange (IDX) in 2023. The data used in this research were secondary data obtained from annual financial reports published on the official website of the IDX or the respective company websites. Profitability was measured using return on assets (ROA), debt policy was measured by the debt-to-equity ratio (DER), and dividend policy was measured by the dividend payout ratio (DPR). The analytical method used in this study was multiple linear regression analysis with the help of the SPSS software. The results indicate that profitability has a negative effect on debt policy, meaning that the more profitable a company is, the less likely it is to depend on debt financing. Additionally, the findings suggest that dividend policy does not significantly moderate the relationship between profitability and debt policy. This implies that whether a company distributes dividends or not does not meaningfully influence how profitability affects its debt decisions. These results are in line with the pecking order theory and provide insight for corporate financial managers in planning funding structures. It also emphasizes the importance of internally generated funds for companies with strong earnings performance.

This research investigates how e-service quality and customer experience influence customer satisfaction among GoRide users in Bandar Lampung. The study is motivated by the growing reliance on online transportation services in Indonesia and the crucial role of customer satisfaction in fostering user loyalty. Employing a quantitative method with a survey design, data were gathered through questionnaires from 125 purposively selected respondents. The data were analyzed using multiple linear regression via SPSS. Findings indicate that both e-service quality and customer experience positively and significantly affect customer satisfaction, both individually and collectively. Key elements such as the app’s efficiency, security, and reliability, along with user experience factors like accessibility, promise fulfillment, and personalized service, are shown to be major contributors to the satisfaction of GoRide users in the area.

This study aims to analyze the impact of workload and work environment on reducing medication error through the use of technology as an intervening variable in the Inpatient Pharmacy Depot of RSUD Kota Bogor. Medication error refers to errors in the medication process that can endanger patients, and this research examines how workload, work environment, and technology influence such errors. The research method employed is quantitative, using a survey approach with questionnaires distributed to 30 pharmaceutical staff at the Inpatient Pharmacy Depot of RSUD Kota Bogor. Data analysis was conducted using the Partial Least Square (PLS) method. The results show that workload has a significant effect on medication error. The higher the workload, the greater the risk of medication errors. However, workload does not have a significant impact on the use of technology. On the other hand, the work environment does not significantly affect medication error, but it does have a significant influence on the use of technology. Technology, in turn, does not significantly reduce medication error and does not mediate the relationship between workload or work environment and medication error.Based on these findings, it is recommended that the management of RSUD Kota Bogor improves workload management and optimizes the use of technology by providing better training to pharmaceutical staff. Additionally, efforts should be made to enhance the work environment to better support the implementation of technology in reducing medication errors and improving patient safety.

The purpose of this study was to determine and analyze the effect of Price on Purchasing Decisions. To determine and analyze Promotion on Purchasing Decisions. To determine and analyze the Location on Purchasing Decisions. To determine and analyze the effect of Price, Promotion and Location on Purchasing Decisions for Subsidized KPR Houses at PT ABGI PUTRA PERKASA. In this study, an associative approach was used to determine the relationship between each variable. The data presented in the form of quantitative data, namely testing and analyzing data with numerical calculations and then drawing conclusions and testing. In this study, the object studied was a Subsidized KPR House at PT ABGI PUTRA PERKASA with an unknown population and a sample of 61 people with a sample draw using the Lemeshow formula.The results of this study are Price has a significant effect on Purchasing Decisions. Promotion has a significant effect on Purchasing Decisions. Location has a significant effect on Purchasing Decisions. And Price, Promotion and Location have a significant effect on Purchasing Decisions for Subsidized KPR Houses at PT ABGI PUTRA PERKASA.

This research aims to find out whether communication, Leader Member Exchange, and Work Environment influence job satisfaction of the State Civil Apparatus in Purwakarta District, Cilegon City. This research was conducted using quantitative research methods. The sample selection technique taken was the Slovin method with an error rate of 10%. Respondents came from Purwakarta District, Cilegon City with a total of 62 respondents. Data was collected using a questionnaire distributed directly to respondents, and analyzed using SPSS version 25. The statistical methods used were normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, hypothesis test, coefficient of determination test. The research results show that there is a significant influence between communication, Leader Member Exchange (LMX), work environment on job satisfaction partially, and there is a significant influence on communication, leader members exchange and work environment simultaneously on job satisfaction. The limitations of this research are also influenced by factors from other variables outside the research model such as compensation and work life balance, work motivation and others. It is hoped that future research will discuss beyond these variables and different locations.

This study aims to determine the effect of the store atmosphere and taste of consumer repurchase interest in bofet mas nur solo lohong pariaman city, so that this study can run the author distributed questionnaires to 60 consumers who bought and became customers at Mas Nur Solo Lohong. This study used 2 methods, namely descriptive analysis method and st atistic analysis method with the help of SPSS version 23. The descriptive analysis method in this study is a description of the data results that have been obtained by the author, while the statistical analysis method, which is used to conduct multiple linear analysis and test research hypotheses.The results of this study store atmosphere and taste on consumer repurchase interest have a significant effect. Store atmosphere has a regression coefficient value of 0.442 with a count t value of 3.480 > t table of 1.672 and a significant value of 0.0 01 smaller than the level of significant of 0.05, then taste has a regression coefficient value of 0.518 with a value of t count 3.348 > ttable 1.672 and a significant value of 0.0 01 smaller than the level of significant, and simultaneously a calculated F value = 32.255 with sig = 0.000 < 0.05.Store atmosphere and taste have a significant influence on consumer repurchase interest in bofet mas nur solo lohong pariaman city, the result of the coefficient of determination is known that the coefficient of determination is R = 0.729 with an R2 = 0.531, this means 53.1,% repurchase interest Consumers can be explained by variables of store atmosphere and taste while the remaining 46.9% is influenced by other variables that are not included in this study.