The aim of the research is to study the impact of sustainability disclosure on financial performance transparency by applying it to a sample of Iraqi banks listed on the Iraq Stock Exchange (Al-Ahli Bank of Iraq, Gulf Commercial Bank, Mansour Investment Bank, Baghdad Bank), and sustainability disclosure was measured through the index (social disclosures, environmental disclosures, economic disclosures), and to achieve the objectives and hypothesis of the research, (178) questionnaires were distributed to bank employees, while the multiple regression method was used to test the impact of sustainability disclosure on financial performance transparency, and the research results reached the existence of banks' disclosure of sustainability aspects in their reports, which increases the awareness, perception and confidence of users of these reports, and increases the transparency of their financial performance and efficiency, in addition to the fact that banks with high profitability are more likely to apply the sustainability report in order to increase the transparency of their financial performance, in addition to the bank's economic and financial capabilities and size, confirming its need to prepare sustainability disclosure reports in order to increase investor confidence, which in turn leads to increasing the transparency of sustainability disclosure and improving its financial performance.

This study aims to analyze the influence of financial literacy and lifestyle on the financial management behavior of accounting students at the University of 17 August 1945 Surabaya. The research uses a qualitative approach, collecting data through open-ended questionnaires distributed to five students. The results show that financial literacy plays a significant role in helping students manage their finances, such as prioritizing academic needs and saving. However, a consumptive lifestyle influenced by social media can pose challenges in financial management, especially when students are more influenced by trends than the financial knowledge they possess. This study concludes that the development of financial literacy programs among students is necessary to promote healthy financial habits and achieve better financial well-being.
 

Increasingly advanced developments and increasingly sophisticated technology have made the coffee business a promising business. This can be seen from the widespread sale of quality local coffee which is now everywhere, from roadside areas, business areas, to shopping centers. The goal of a company is definitely to make a profit. The aim of this research is to determine the minimum sales limit, sales planning, sales targets and sales safety limits using break even point (BEP) and margin of safety (MOS) analysis tools as profit planning decisions. The research method used in this research is quantitative descriptive type. The research was conducted at Kedai Kopicab which is located at Bandar Lor, Kec. Mojoroto, Kediri City, East Java. The sample in this research is all the costs incurred by Kedai Kopicab in selling Vietnam Drip products. Research data was obtained through the interview stage and financial reports held by Kedai Kopicab.  The results of the research are that Kedai Kopicab wants an increase for the next three years of 10% each year and obtains a BEP value in 2024 of IDR 68,734,132, in 2025 of IDR 71,461,209, and in 2026 of IDR 74,738,514. However, even though the BEP value increases each year, the percentage obtained by Kedai Kopicab tends to decrease each year. This requires anticipating risks such as controlling costs, increasing sales, and adjusting selling prices.

In this article, the conceptual basis of educational supervision programme evaluation management will be explained. To improve the quality of education, management of educational supervision programme evaluation is important. It will provide a unique evaluation of education. In this explanation, the reasons why education supervision programme evaluation management is essential, the objectives of programme evaluation, the principles underlying evaluation and the procedures used to conduct evaluation are discussed. To improve evaluation management, a conceptual foundation is needed to understand education supervision programme evaluation on a micro and macro scale to improve the quality of education.

The 1945 Constitution as the national constitution is the highest source of law that serves as a benchmark and guideline for other legal regulations. The 1945 Constitution as a written constitution has the highest authority in the Indonesian government system. Amendments to the 1945 Constitution occurred 4 (four) times, where the first change occurred in 1999, 2000, then 2001 and finally 2002. This research uses normative juridical research and library research (literature) which focuses on libraries to obtain data without conducting research in the field. Generation Z tends to be more interested in practical and visual things, so understanding the 1945 Constitution requires a flexible and adaptive strategy by using interactive and multimedia e-learning platforms such as animated videos, infographics, and educational applications to explain the articles of the 1945 Constitution. Integrating the 1945 Constitution in everyday life for generation Z can be done through various approaches that are relevant to their characteristics and needs in several effective ways. So that generation Z is able to understand and integrate the 1945 Constitution into their daily lives, making it a guideline in interacting and contributing to society.

This study aims to analyze the role of accounting lecturers in helping Diploma 3 Accounting students at Politeknik Negeri Medan to understand Financial Accounting courses. The research focuses on the various teaching methods and strategies applied by the lecturers and how these influence students' understanding. Data was collected through interviews with lecturers and questionnaires distributed to students. The results show that practical teaching approaches, including case studies and feedback, significantly enhance students' comprehension of the course materials. Lecturers play a crucial role not only as educators but also as facilitators who bridge the gap between theory and practice in financial accounting. The study concludes that lecturers should continue to innovate their teaching methods to improve learning outcomes.

At the junior high school level (SMP), students begin to recognize the importance of values ??of togetherness in diversity. However, this understanding does not always run smoothly because of cultural and background differences that can affect the way students interact with each other. This study uses a descriptive approach. The purpose of this study is to analyze students' attitudes towards ethnic diversity in class VIII of a private junior high school. Data collected through questionnaires will be analyzed to obtain an overview of students' attitudes towards diversity related to the topic and objectives of the research applied. The results of the study showed that there were no significant differences in attitudes between students with different ethnic backgrounds. This means that positive attitudes towards ethnic diversity are evenly distributed among various ethnic backgrounds, indicating that ethnic factors are not a barrier to social interaction in the classroom, where most students have similar views on the importance of respecting differences and working together with friends from different ethnic groups.

This study aims to analyze how Social Media Marketing (SMM) influences Brand Awareness, Brand Image, Customer Engagement, and Purchase Decision. Using Signal Processing and Information Processing theories, this research identifies gaps in the literature regarding the relationship between SMM, Brand Awareness, Brand Image, Customer Engagement, and Purchase Decision. This research employs a quantitative approach with a survey method to collect data from 105 respondents. The sampling technique used is purposive sampling, which means selecting samples based on specific criteria relevant to the research. The criteria used are consumers who have seen or interacted with SilverQueen's social media marketing content. The collected data was analyzed using Smart PLS (Partial Least Squares) to test the structural model and measurement model. This study shows that Social Media Marketing plays a crucial role in enhancing Brand Awareness, Brand Image, Customer Engagement, and Purchase Decision for SilverQueen chocolate. The findings underscore the importance of effective social media marketing strategies for achieving better business outcomes.

Accounting conservatism is a cautious reaction to dealing with uncertain matters in the Company. This research aims to determine the influence of company size, capital intensity, litigation risk, and managerial ownership on accounting conservatism. This research is quantitative descriptive research that uses multiple linear regression analysis. The population in this study is manufacturing companies registered on the BEI in 2020-2022, and the sampling method used in this research is purposive sampling, where it is known that the research sample is 94 companies registered on the BEI. The research results show that the variables of company size, litigation risk, and managerial ownership have a positive and significant effect on accounting conservatism. Meanwhile, the capital intensity variable has an insignificant positive effect on accounting conservatism. Investors, potential investors and creditors are advised to be more careful with the information presented in financial reports and to be able to pay attention to published annual financial reports to determine the quality of company profits when making decisions. Referring to the low value of the coefficient of determination, it is hoped that further research can add variables or use other variables outside the model

In a rapidly evolving technological landscape, industries, including those distributing essential goods such as fuel oil (BBM), must adapt to maintain efficiency, BBM is essential for daily mobility and industrial activities. This study examines the influence of price perception, product quality, and service quality on fuel purchasing decisions. Competitive market dynamics require companies to understand and strategically respond to competitors' tactics to improve their market position. PT Widya Waskita Wijaya's recovery from declining revenue in 2022 to high revenue in 2023, although still lagging behind competitors such as PT AKR and PT Shell, underscores the importance of consumer perceptions of fuel prices and product quality. Compliance with international and national standards ensures fuel quality and prevents vehicle damage, while service quality at gas stations affects consumer satisfaction. This study uses a quantitative approach, analyzing secondary data from 2020-2022 and consumer surveys, using multiple linear regression to test the relationship between price perception, product quality, service quality, and purchasing decisions. The results show that price perception affects purchasing decisions, product quality affects purchasing decisions, and service quality affects purchasing decisions. Simultaneously, perceptions of price, product quality and service quality influence purchasing decisions, indicating high consumer trust and satisfaction with PT Widya Waskita Wijaya's BBM products and services