This study intends to evaluate the effect of Green Accounting, Company Size, and Leverage on Financial Performance. Companies engaged in manufacturing have an important role in the Indonesian economy and are one of the largest contributors to non-oil and gas GDP. The population in this study is from manufacturing companies engaged in food and beverages listed on the IDX for the 2019-2023 period. Green accounting focuses on environmental costs, company size uses the natural lagorithm of total assets and leverage using DER, while financial performance uses ROA. The research method applied is quantitative. The sampling procedure is “purposive sampling”, which is the selection of ten companies based on predetermined criteria. The analysis methods used in this study include descriptive statistical tests, classical assumption tests, and multiple linear regression. This study uses secondary data sourced from financial statements. The results show green accounting affects the company's financial performance with a significant value of 0.012 and a regression coefficient of -88.769, company size does not affect the company's financial performance with a significant value of 0.471 and a regression coefficient of 0.378, and leverage has an influence on the company's financial performance with a significant value of 0.034 and a regression coefficient of -4.273. Green accounting, company size, and leverage simultaneously affect the company's financial performance with a significant value of 0.001.

Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.

This research aims to analyze the transparency of financial reports at PR. IPNU Desa Pepe Sidoarjo. Using a descriptive qualitative method, data was collected through semi-structured interviews, observation, and documentation. The results of this study indicate that PR. IPNU has implemented regular financial records, both manually through cash books and digitally with spreadsheets. All transactions are also supported by complete evidence that shows their commitment to the transparency of their financial reports.

This study aims to determine the effect of leverage, profitability, sales growth on tax avoidance of Food and Beverage companies listed on the IDX in 2017-2021. The type of research used in this research is comparative causal research. The calculated F value is 4.963 and a significant probability value of 0.003 is less than 5%, so it can be concluded that leverage, profitability, and sales growth simultaneously affect tax avoidance in Food and Beverage companies listed on the IDX in 2019- 2023. The results of the study show that partially leverage and profitability have a significant positive effect on tax evasion in food and beverage companies listed on the IDX in 2019 - 2023, while sales growth has no effect on tax evasion in food and beverage companies listed on the IDX in 2017 – 2021.

This research aims to identify the impact of service quality and promotion on customer satisfaction at Alfamart in Semarang Regency. The research entity group includes residents in the West Ungaran area of Semarang Regency. The participant selection method uses a non-probability approach, specifically a directed selective method. Participants include West Ungaran residents who have passed the age threshold of 17 years and have previously conducted transactions at Alfamart in Semarang Regency. The information collection mechanism is carried out through the distribution of survey instruments using a multi-level assessment scale. Data is processed through multiple regression testing. The investigative findings reveal that service quality exerts a significant influence on customer satisfaction, based on statistical test results demonstrating the significance value of service quality at 0.000, which falls below 0.05 (0.000 < 0.05), with a test statistic of 5.727 surpassing the critical threshold of 1.986 (5.727 > 1.986). Promotional efforts similarly contribute meaningfully to customer satisfaction, reflected through testing that generated a significance value of 0.002 beneath the 0.05 threshold (0.002 < 0.05) and a test statistic of 3.211 exceeding the critical limit of 1.986 (3.211 > 1.986). Subsequently, customer satisfaction is simultaneously influenced by service quality and promotional strategies, evident from the analysis with a significance value of 0.000 < 0.05 in the simultaneous test and a statistic of 153.608 transcending the critical value of 3.09 in Semarang Regency at Alfamart.

This research is designed to investigate how the use of email marketing techniques can enhance customer loyalty at Company B. In the current digital landscape, email marketing is seen as a powerful tool for fostering connections with customers while promoting sustained engagement over time. By utilizing this approach, businesses can deliver valuable information, promotions, and content to customers in a more tailored and relevant fashion. To achieve these goals, this research adopts a descriptive analytic approach with a qualitative focus, where information is gathered through on-site observations, comprehensive interviews, and distributing surveys to staff directly engaged in the email marketing efforts at Company B. The results of the study indicate that the execution of email marketing strategies is being performed effectively and strategically, with the backing of sufficient internal resources, such as a digital marketing team and a campaign automation system. Many participants believe that personalizing content, effective communication, and the regularity of email dispatches are functioning well. Furthermore, most employees indicated that this strategy has played a pivotal role in bolstering customer loyalty and aiding in the development of stronger connections between the company and its customers. Therefore, it can be concluded that the application of email marketing strategies within Company B has a beneficial effect on enhancing customer relationships and should be regarded as a primary tactic for maintaining customer loyalty over the long term.

The formulation of the problem in this study is to analyze the influence of organizational climate, leadership, motivation on employee performance at PT Delta Merlin Dunia Textile VII. The population in this study were all employees of PT Delta Sukses Makmur totaling 30 staff. In this study using a saturated sample, which is a sampling technique when all members of the population are used as samples. The analytical method in this study uses instrument testing, classical assumption test, multiple linear analysis, t-test, F test, and R2 test.
The results of the study on multiple linear regression analysis showed that leadership and motivation variables had a positive and significant effect on employee performance, while organizational climate had a positive but not significant effect on employee performance at PT Delta Sukses Makmur. The results of the Adjusted R Square coefficient of determination obtained the Adjusted R Square coefficient of determination the Adjusted R Square coefficient of determination of 0.979 means it is known that the influence given by leadership, organizational climate, motivation on employee performance is 97.9% while the remaining 2.1% is influenced by other variables not included in this study, such as compensation, work environment, discipline

This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.

This study aims to analyze the influence of promotional differentiation, attractiveness, and location on purchasing decisions at Susan Spa Bandungan. The population and sample of this study were done by purposive sampling technique on Susan Spa Bandungan consumers who were at least 17 years old and a maximum of 24 years old. In this study using a sample based on the formula N = (5 × number of indicators) = 5 × 18 = 90 respondents, but the researcher decided to use all the results obtained as many as 103 respondents to increase accuracy and anticipate invalid data. The research method applied is a quantitative approach and multiple linear regression analysis used to test the hypothesis with the IBM SPSS Statistic application. This study shows that promotion, attractiveness, and location have a positive and significant impact on purchasing decisions. These results are supported by data analysis which shows a strong relationship between these three factors and consumer decisions in choosing a product or service.

This research investigates the influence of governance structures specifically board composition, audit committee presence, and the ratio of independent commissioners on the likelihood of financial distress within Indonesia's agribusiness sector, incorporating profitability as a moderating factor. The central concern of this study is the persistent threat of financial instability that may culminate in bankruptcy, thus underlining the necessity for robust organizational oversight. A quantitative method was applied, utilizing secondary data sourced from financial reports of agribusiness firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Analytical techniques employed include multiple linear regression and moderated regression analysis (MRA) to evaluate the interaction between profitability and governance elements. The findings reveal that both board size and audit committee activity exhibit a significant inverse relationship with financial distress, whereas independent commissioner representation lacks statistical impact. Moreover, profitability enhances the mitigating role of governance mechanisms against financial vulnerability. These insights affirm the relevance of strengthening internal governance and financial health as preventive measures against financial crises in the agribusiness industry