This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.



 


 
 

This study aims to analyze the feasibility of the direct compensation system applied to teaching staff at the ABD Private Kindergarten in Jakarta. The main focus is to assess whether the compensation system meets the principles of fairness, transparency, and alignment with teachers' workloads and responsibilities. A qualitative case study approach was employed, involving data collection through in-depth interviews with four educators, direct observations, and analysis of internal school documents. The findings reveal that the current compensation system fails to reflect teachers’ actual contributions and workload proportionately. The lack of objective performance evaluations and the absence of a structured salary increment mechanism were identified as key factors affecting work motivation. These results highlight the urgent need to reform compensation policies within early childhood education institutions. The study recommends the implementation of a more structured and transparent salary framework that considers years of service, educational background, and involvement in school activities. This research provides practical insights for private education stakeholders aiming to develop a more effective and sustainable compensation system that enhances both teacher welfare and educational quality.

This study unit is configured to execute an analysis of the influence of service quality, promotion, and price parameters in correlation with the customer satisfaction variable within the modern retail system, with the test object focused on Indomaret, Demak City. The data acquisition and processing procedures are implemented through a quantitative survey mechanism involving 100 respondent entities, utilizing a multiple linear regression algorithm as an analytical instrument to map the relationship between independent variables (service quality, promotion, price) and the dependent variable (customer satisfaction). The calculation results indicate that the service quality, promotion, and price components collectively generate a significant impact on the customer satisfaction variable.

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.

Perusahaan merupakan suatu organisasi ekonomi yang menghasilkan barang atau jasa dengan tujuan untuk memperoleh laba dan menciptakan nilai tambah bagi pemilik, karyawan, dan masyarakat. Mengingat persaingan pasar yang semakin ketat, perusahaan harus mampu mengelola operasional dan keuangannya secara efisien agar dapat bertahan dan berkembang. Salah satu aspek penting dalam manajemen bisnis adalah menganalisis hubungan antara biaya, volume penjualan, dan laba. Analisa tersebut dapat dilakukan dengan menghitung contribution margin, break even point (BEP), dan margin of safety (MoS). Ketiga indikator tersebut membantu perusahaan dalam menentukan titik impas, batas aman penurunan penjualan, dan potensi laba, sehingga dapat dijadikan sebagai dasar pengambilan keputusan bisnis. Penelitian yang dilakukan di PT Agrindo Cahaya Mandiri menunjukkan hasil yang positif pada periode Januari hingga Maret. Rasio contribution margin meningkat, nilai break even point menurun, dan margin of safety meningkat setiap bulannya. Kondisi tersebut menunjukkan bahwa perusahaan berada pada posisi keuangan yang stabil, terlindungi dari risiko penurunan penjualan, dan berpotensi meningkatkan profitabilitasnya di masa mendatang.

Penelitian ini bertujuan untuk menganalisis pendekatan multidimensional yang diterapkan oleh Inspektorat dalam melakukan riviu laporan keuangan pemerintah daerah, dengan fokus pada integrasi perspektif risiko sistematik dan kepatuhan terhadap standar akuntansi global. Melalui metode kualitatif deskriptif dengan studi kasus pada beberapa pemerintah daerah, penelitian ini menemukan bahwa pendekatan tersebut mampu meningkatkan efektivitas pengawasan internal, mendorong transparansi, serta memperkuat akuntabilitas pengelolaan keuangan publik. Integrasi antara pemetaan risiko dan kepatuhan standar akuntansi memungkinkan Inspektorat untuk mengidentifikasi potensi penyimpangan secara lebih dini dan memberikan rekomendasi yang strategis. Hasil penelitian ini menunjukkan bahwa pendekatan multidimensional dapat menjadi strategi adaptif yang relevan dalam merespons kompleksitas pengelolaan keuangan di era modern, sekaligus mendukung reformasi birokrasi dan tata kelola pemerintahan yang baik.

The integration of social media into digital education has transformed how communities engage in collaborative learning. While social media platforms were initially designed for communication, they have evolved into micro-ecosystems that support community-based e-learning. This study conducts a Systematic Literature Review (SLR) to examine the role of social media as a micro-ecosystem in enhancing collaborative learning environments. Using the PRISMA protocol, 450 articles were initially identified from Scopus, Web of Science, IEEE Xplore, and Google Scholar. After multiple screening stages, 80 articles met the inclusion criteria and were analyzed in-depth. The findings indicate that platforms such as WhatsApp, Facebook, YouTube, and Edmodo significantly enhance learning engagement, collaboration, and knowledge sharing. Specifically, student engagement increased by up to 40% compared to traditional LMS-based methods, with satisfaction rates exceeding 80% among Edmodo users. Moreover, WhatsApp communities achieved a message open rate of 98%, demonstrating high responsiveness and interaction quality. However, challenges such as low digital literacy, data privacy concerns, and distractions from non-academic content were also identified. This research contributes a comprehensive synthesis of how social media can function as a micro-ecosystem to foster inclusive, flexible, and community-driven learning. It also offers strategic recommendations for educators and policymakers to optimize the use of social platforms for education in the digital era.

Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK  harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.

This study aims to analyze the entrepreneurial potential of Silayung coffee farmers in Karyamukti Village, Garut Regency, with a focus on financial management and coffee-based business practices. Using a qualitative approach involving interviews, observations, and financial document analysis, the study identifies opportunities, challenges, and strategies for coffee-based economic empowerment that can sustainably increase community income. The results show that although farmers possess significant potential in post-harvest processing and the marketing of value-added products, their primary constraint lies in limited financial management skills, including budgeting, cost control, and inadequate financial record-keeping. It is recommended that a comprehensive training program on business financial management be implemented, covering budgeting, tracking fixed and variable costs, and conducting profit and loss analyses. This would support business sustainability and significantly improve farmers' incomes. These findings highlight the importance of integrating financial management into coffee-based business empowerment strategies to enhance local economic competitiveness and long-term sustainability.

The poverty rate in Batang Regency remains high. One of the government's strategies to address this issue is through the implementation of the One Village One Product (OVOP) program, which aims to develop and promote distinctive products from each MSME across regions. However, a major weakness identified in the OVOP program is the limited access to capital among MSME owners, which constitutes a significant responsibility for the government. Strengthening MSME business capital can be achieved through loan facilitation and improved financial management practices, particularly by enhancing financial literacy. This study, based on a literature review with a qualitative approach, utilizes primary and secondary data from various sources. The findings reveal that OVOP-based MSMEs in Batang Regency demonstrate financial literacy rates as follows: (1) 50–70% possess knowledge of financial recording and management, and (2) a portion has systematically recorded business income and expenses. While these two aspects of financial literacy are relatively well adopted, knowledge related to financial access remains under 60%. The government's role in promoting financial literacy has so far been limited to educational and socialization activities, which have not been conducted consistently or sustainably