The aim of this study is to examine the impact caused by Good Corporate Governance, Leverage, and Firm Size as independent variables on Financial Distress as a dependent variable in manufacturing enterprises. This study employs a linear method using several linear regression analysis models in the form of panel data for a total of 579 observations from 193 organizations from 2019 to 2021. SPSS software version 25 was utilized in this investigation. The findings of this research reveal that the variables of board independence and block holder ownership have no effect on the potential of financial trouble in the company, however, leverage and firm size have an effect.
Keywords: Board independence, blockholder ownership, leverage, firm size, financial distress.

Each company has its strategy to generate as much profit as possible to prosper its members. The parties involved as a source of company funds come from outside and inside the company, so they need company information that can be accounted for. This study aims to examine the effect of earnings persistence, accounting conservatism, earning management, multiple large shareholder structures, and intellectual capital on earnings quality. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020. Determination of research samples a using purposive sampling method. The sample that met the criteria in this study amounted to 46 companies with 92 data, data outliers were carried out so that 85 data were used. The results of the study can be seen that earnings persistence, earning management, value-added capital employed have an effect on earnings quality, while the variables of accounting conservatism, multiple large shareholder structures, value-added human capital, and structural capital value-added have no effect on earnings quality.
Keywords: Earnings Quality, Earnings Persistence, Accounting Conservatism, Earning Management, Multiple Large Shareholder Structure, Intellectual Capital.

In an effort to maintain company performance, profit is an inseparable part. At every year, of course, the company will not get the same profit, therefore profit smoothing needs to be done to reduce profit fluctuations. Therefore, the author is interested in testing and knowing what factors affect income smoothing. So this study aims to determine the effect of Firm Size, Profitability, Financial Leverage, and Stock Value. This research is a type of quantitative research that uses secondary data. The object of this study is a manufacturing company in the Industrial and Consumer Goods subsector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique uses the purposive sampling method and obtained 25 companies that have met the criteria. The data analysis method uses descriptive statistical analysis and uses logistic regression. The results of this study show that Firm Size affects income smoothing, while Profitability, Financial Leverage and Stock Value do not affect income smoothing.
Keywords: Income Smoothing, Firm Size, Profitability, Financial Leverage and Stock Value.

This study aims to determine the effect of financial ratios consisting of Current Ratio, Return On Assets, Debt to Equity Ratio, Total Asset Turnover on the Stock Price of Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. The sampling technique used was purposive sampling, with a total of75 samples from 2017 – 2021. The analysis technique used was multiple linear regression with the SPSS version 26 program. The results of the analysis in this study showed that the variable Debt to Equity Ratio (DER), Return On Assets (ROA) and Total Asset Turnover (TATO) have an effect on stock prices while the Current Ratio (CR) has no effect on stock prices. CR, ROA, DER and TATO simultaneously or jointly affect stock prices.
Keywords: Current Ratio, Return On Assets, Debt to Equity Ratio, Total Assets Turnover, Stock Prices

Conservatism is a cautious reaction to uncertainties that occur in economic and business activities, so companies are required to be careful in financial reporting where companies are not in a hurry to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of debt covenants, growth opportunities, political costs, bonus plans and litigation risk on accounting conservatism. The sample for this research is manufacturing companies in Indonesia during the 2019-2021 period which are listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that debt covenants, growth opportunities, political costs, and litigation risk have no effect on accounting conservatism. While the bonus plan has an influence on accounting conservatism.
Keywords: Debt covenants, growth opportunities, political costs, bonus plans, litigation risk and accounting conservatism.

This study aims to empirically prove and analyze the significance of capital structure and agency costs on the performance of companies with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample collection method uses purposive sampling, which is in accordance with predetermined criteria. The number of research samples is 220 populations. Based on the research criteria, there were 88 companies that passed as samples. This study uses quantitative methods with multiple linear regression analysis and Moderated Regression Analysis (MRA). Data collection was carried out using the documentation method in the form of the company's financial statements which became the research sample.
Keywords: Capital Structure, Agency Cost, Company Performance, Managerial Ownership.

This article is based on a literature search that uses crowdfunding criteria and keywords, Islamic Crowdfunding, Giving, Social Media, Malaysia, Indonesia, Islamic Country. Based on these criteria, 56 publications and several official websites can be accounted for the validity of their contents. Then we analyze the literature to find out how Indonesian and Malaysian people behave in participating in donation-based crowdfunding. In addition, we also highlight the practice of Islamic law regarding crowdfunding-based donations in the two countries. Analysis of Islamic shari'ah compliance is also our goal. The results of this literature study are expected to be useful for increasing donations based on Islamic crowdfunding, especially in countries with Muslim populations.
Keywords: Indonesia, Malaysia, Islamic Crowdfunding, Social Media

This study aims to determine the effect of investment knowledge, minimum capital, motivation, information technology, and financial literacy on students' interest in investing in the capital market . This type of research uses quantitative methods. The population in this study were active students at the Muhammadiyah University of Surakarta, class of 2017-2022. The data analysis technique used in this study is multiple linear regression analysis with the help of the SmartPLS version 3.0 program . Collecting data in this study using primary data.The sample in this study were 123 respondents who were obtained through distributing questionnaires . Data collection technique using purposive sampling . The research results show that minimum capital has a significant effect on students' interest in investing in the capital market . Meanwhile, investment knowledge, motivation, information technology, and financial literacy have no effect on students' interest in investing in the capital market.
Keywords: Investment knowledge, minimum capital, motivation, information technology, financial literacy, investment interest .

Every year many companies are late or have not submitted financial statements and independent auditors' reports. The length of time to complete the audit causes the company not to be on time to submit financial statements. This is called Audit Delay. This study was conducted to determine the effect of auditor fees, audit opinions, audit tenure, profitability and company size on audit delay. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. The data used in this study was processed using SPSS application version 25. The data analysis methods used are classical assumption test and multiple regression test. The sample collection method used is purposive sampling. The results of this study show that auditor fees, audit tenure, and company size do not affect audit delay, while audit opinion and profitability affect audit delay.
Keywords: Auditor Fee, Audit Opinion, Audit Tenure, Profitability, Company Size, Audit Delay

The purpose of this study is to determine and analyze the effect of the bank health ratio measured by CAR, FDR, BOPO, and NPF on the profitability of the Islamic Bank industry in Indonesia. The data used in this study are secondary in the form of financial statements and annual reports of Islamic commercial banks registered in the Indonesia Banking Directory for the 2017-2021 period. The analysis was conducted on 12 banks selected by purposive sampling method to obtain 53 data from 60 financial statement data. To analyze it, researchers used a multiple linear regression model with SPSS 25. From the results of observations and data analysis that has been done, the conclusion in this study is that CAR, BOPO and NPF influence ROA.FDR did not have a significant influence on ROA.
Keywords: CAR, FDR, BOPO, NPF, ROA dan Bank Syariah

The occurrence of inflation in Indonesia is increasing rapidly in many corporate sectors, especially in the transportation logistics and industrial sectors which have a major impact on the company's financial performance. Since the beginning of Indonesia's economic growth, the logistics and industrial transportation sector has become the sector that is most constrained in the event of a decline in financial performance. Financial performance is needed by companies to know and evaluate the company's success rate based on financial activities that have been implemented. The capital structure is able to maximize the company's share price so that the capital structure can be considered optimal. The value of the company's shares has a negative relationship with business risk but is able to increase as a means of signaling a response to anticipated earnings. This research was conducted with the aim of knowing the effect of profitability, growth opportunity, operating leverage and liquidity on the capital structure of industrial and logistics transportation companies listed on the Indonesia Stock Exchange during the 2017-2022 period. The data collection technique used in this study was carried out using purposive sampling, as many as 237 samples. Data analysis used multiple linear regression to test and prove the research hypothesis with the help of SPSS version 25. The results of this study indicate that profitability, operating leverage, and liquidity have an effect on capital structure and growth opportunities have no effect on capital structure.
Keywords: Profitability, Growth Opportunity, Operating Leverage, Liquidity, Capital Structure.

The share price is formed from the results of offers and requests that appear on the securities market for the shares concerned. Stock prices constantly fluctuate from time to time. Companies are often faced with several factors that can affect changes in stock prices, such as earnings per share, sales growth, and firm size. This study aimed to determine the effect of earnings per share, sales growth, and firm size on the company's stock price. This research was conducted on food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2021 period. The number of samples used in this study was 14 companies with a total of 65 observations, and it used a purposive sampling method. The data analysis used in this study is multiple regression. The result of this study is that earnings per share affect the company's stock price. Sales growth and firm size do not affect the company's stock price.
Keywords: Earning Per Share, Sales Growth, Firm Size, Stock Price, Capital Market.

Student well being can provide a sense of comfort and pleasure both for oneself and relationships with others. The purpose of the study was to explain the influence of teacher learning in shaping student well being. However, in reality, the implementation of teacher learning still has obstacles such as students having difficulty learning due to post-pandemic learning loss, obstacles in teaching aspects, and lack of student abilities and skills. This study was quantitative by survey design. The population in this study was all students of SMA Negeri 1 Colomadu. The sample used in this study amounted to 252 students. The sampling technique used in this study is random sampling technique. Data collection instruments using questionnaires. Data collection techniques using google forms.This study found that the results of data analysis showed the hypothesis was accepted because the calculated t value was more than the table t value and the significance value was less than the expected significance level. So that there is an influence of teacher learning in shaping student well being. Teacher learning affects student well-being by 37.4% in students. While the rest (100%-37.4%) = 62.6% student well being is influenced by variables that were not studied in the study.
Keywords: Effectiveness, Teacher Learning, Student Well-Being, Reinforcement

The characterization of climate change and variability is of great importance in the management and planning of water resources. The present study concerns the analysis of rainfall variability of the Srou wadi, the first tributary of the Oum Er Rbia wadi in the Middle Atlas, and the characterization of their impact on the flows. To show this variability, we applied the reduced centered NICHOLSON index and to eliminate the seasonal variations of the rainfall and hydrometric series we applied the HANNING low-pass filter of order 2. The data used come from the hydrological services of the Oum Er Rbia hydrological basin agency. The results obtained show significant rainfall variability. Long periods of droughts are installed on the whole basin broken by short wet periods. These periods of drought have caused a reduction in surface and groundwater resources in the area. This work constitutes an important basis for the characterization of the impact of climate change on water resources in North African basins.
Keywords: Climate change, Oued Srou, Oued Oum Er Rbia, hydro climatic variability, NICHOLSON index, HANNING low-pass filter of order 2.

This study aims to examine the effect of Company Size, Leverage, Company Age and Audit Opinion on Audit Report Lag in food and beverage subsector manufacturing companieslisted on the Indonesia Stock Exchange in 2018-2021. The data used is a secondary dat. The sampling technique was carried out using the purposive sampling method, obtained the results of 23 companies and received as many as 92 samples. The test carried out in this study was a multiple linear regression test with SPSS test equipment. The results showed that simultaneously company size, leverage, company age, and audit opinion affect audit report lag. Partially, the variables of company size and leverage have no effect on audit report lag. While the company's age variables and audit opinion affect the audit report lag.
Keywords: Company Size, Leverage, Company Age, Audit Opinion, Audit Report Lag.

The Tassaout basin is located in the Central High Atlas of Morocco. It belongs to a semi-arid climatic context, is characterized by a low rainfall. The region is suffered from an increasing demand of water despite its scarcity and its unequal distribution due to the climate change effect observed at global scale. The purpose of this contribution is to release a monthly quantification of the hydrological balance basing on the hydrometric gauging stations of Tamsemat and AitTamlil. This latter considers the anthropogenic factors in order to quantify the irrigation water abstraction by adopting the Hydrological model Orchy II which considers the most important variables that could influence the hydrological functioning of the basin, namely precipitation, evapotranspiration, flow and above all anthropogenic impact. The model has proven its effectiveness in term of the analysis of the elements of the hydrological balance sheet and in showing the anthropic impact on the hydrological functioning of the basin, where water samplings represent 14% of the annual module.
Keywords: Tassaout basin (upstream of the dam Moulay Youssef), Hydrological model, Hydrological balance, Anthropogenic impact.

Indications that companies are doing tax avoidance can be seen in the leverage and sales growth policies by adding company size as a moderating variable. The research population is mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling in this study used purposive sampling and obtained 24 company data samples. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). This study shows that the leverage variable has no effect on tax avoidance while sales growth has an effect on tax avoidance. The moderating variable of firm size is able to moderate the effect of leverage and sales growth on tax avoidance.
Keywords: Leverage, Sales Growth, Tax Avoidance, Company Size, MRA.

The development of the accounting profession in Indonesia has received a lot of recognition from various groups, such as the business world, the government, and the wider community. This is due to the increasing public awareness of the importance of accounting services. Even so, the public has not fully placed their trust in the accounting profession. Many problems occur in various field cases involving the accounting profession. The aim of this study to determine the effect of understanding the ethical code of the accounting profession and student intelligence on the ethical behavior of accounting students at universities in Surakarta. This research is a type of survey research and the sampling technique used is proportional random sampling. The population used in this study were undergraduate students of Accounting Faculty of Business Economics Muhammadiyah University of Surakarta and Sebelas Maret University batches of 2019-2020. The study population totaled 470 students. The implication of this research is that the ethical behavior of accounting students in Surakarta can be improved by paying attention to several influencing factors such as understanding the ethical code of the accounting profession by improving the quality of accounting students by deepening ethics education.
Keywords: Student Ethical Behavior, Accountant Profession, Proportional Random Sampling, Professional Code of Ethics.

This study aims to analyze and examine the effect of Media Exposure, Leverage, and Company Size on CSR Disclosure. The population in this study are government mining companies listed on the IDX for the 2018-2020 period. This research is in the form of quantitative research using secondary data by looking at financial reports. The research sample was taken using a purposive sampling method and obtained 47 mining companies listed on the IDX, with observations for 3 years from 2018 to 2020. There were 13 samples in this study. This study uses multiple linear regression as a data analysis tool. The chosen method is descriptive statistics. The data used in this research is secondary data.
Keywords: Effect of Media Exposure, Leverage, and Company Size on CSR Disclosure

This study aims to determine and analyze the effect of liquidity, solvency, activity, profitability and dividend policy on stock returns in companies that are members of the LQ-45 index on the Indonesia Stock Exchange in the 2016-2020 period. Sampling was carried out using a purposive sampling technique based on the criteria determined by the researcher, so the number of samples in this study were 94 companies. The data analysis technique used is multiple regression analysis, classical assumption test, and hypothesis testing using SPSS version 23. The research results provide empirical evidence that solvency has an effect on stock returns, while liquidity, activity, profitability, and dividend policy have no effect on stock returns.
Keywords: liquidity, solvency, activity, profitability, dividend policy, stock returns

Indonesia Corruption Watch (ICW) mentioned that there had been several corrupt practices regarding village officials. At some stage in 2021, ICW located that the maximum instances of prosecution of corruption by cops (APH) have been inside the village fund budget quarter, specifically 154 cases with an ability country loss of IDR 233 billion. The belief of village economic control duty is inseparable from the elements that impact it. The type of research used is quantitative studies. The survey technique was selected as the primary facts source. Using the records era and the government's internal control system has a nice and giant effect on the accountability of dealing with village finances. The effects of this observation contribute to the knowledge of the factors that affect the responsibility of handling village finances.
Keywords: Apparatus Competency, Transparency, Community Participation, Information Technology, Government Internal Control System

In this paper, we aim to develop a framework for scanning job offers displayed on recruitment websites and analyzing their descriptions by comparing them to the ESCO classification. Specifically, we are focusing on two occupational profiles: software developers and web developers, whose appearances we have monitored on the ejobs.ro website. Our goal is to identify to what extent employers use ESCO formulations in describing the required skills and competencies for these occupations. The framework is flexible and allows for the inclusion of other occupations, as well as the scanning of other websites containing job offers.
Keywords: ESCO, web scraping, NoSQL – MongoDB, Python, MS Power BI

Profit, or income smoothing, is profit management by increasing or decreasing the reported profit. Profit smoothing is an effort made by Management to deliberately minimize fluctuations in profit levels that are considered normal for a company. This study aimed to test and provide evidence of the influence of profitability, financial leverage, company size and the winner or loser stock on profit-levelling practices. The practice of profit grading is calculated using the Eckel index. The type of research used is quantitative research. Sampling technique using purposive sampling technique with sample selection type. This research Data is secondary data from the Indonesia Stock Exchange in 2019-2021. Data analysis techniques using logistic regression analysis. The results showed that profitability did not affect the practice of profit levelling. At the same time, financial leverage, company size and the winner or loser stock significantly affected the practice of profit levelling.
Keywords: Profitability, Financial Leverage, company size and Winner or loser Stock, and profit smoothing practices

Company value isinvestors' assessment of the success and performance of the company, which is reflected in its share price. This study aims to analyze the effect of profitability, liquidity, solvency, and stock prices on company value with profit growth as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used in this study was purposive sampling. A total of 26 companies have met the criteria as a unit of observation. The analytical method used is multiple linear regression analysis and moderated regression analysis. The results of the study provide empirical evidence that solvency and stock prices have an effect on firm value, and profit growth can moderate profitability on firm value.
Keywords: Profitability, liquidity, solvency, share price, company value, profit growth.

Financial performance can affect the value of the company. The company's value will also be good if the financial performance is good. Profitability, liquidity, and solvency are parts of financial performance that affect company value. This study aims to determine the effect of profitability proxied by return on equity (ROE), liquidity proxied by debt to equity ratio (DER), and solvency proxied by a current ratio (CR) on firm value with dividend policy as an intervening variable. The population in this study were 87 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The data is secondary for annual financial reports obtained from the company's official website and the IDX. The sample was selected using a purposive sampling method, and obtained 25 sample companies that met the criteria. The techniques used are descriptive analysis, classical assumption test, and path analysis. The study's results show that profitability and dividend policy affect firm value simultaneously in the first test. In contrast, liquidity and solvency do not affect company value. In the second test, dividend policy can mediate solvency on firm value but cannot mediate profitability and liquidity on firm Value.
Keywords: Return on Equity, Debt to Equity Ratio, Current Ratio, Dividend Policy, Firm Value

This paper explores the role of language textbooks in promoting cultural consciousness in foreign language education. A semiotic framework is proposed that considers texts, images, and tasks as agents that create specific meanings in the process of semiosis. The analysis utilizes examples from two Chinese culture coursebooks to illustrate how semiotic analysis can shed light on how learners interact with cultural materials. The results highlight the heavy influence of the classroom on learners' interpretation of material and the primary focus on linguistic proficiency in images and texts, including those with cultural significance. The author argues for a more deliberate utilization of images and texts to cultivate critical and reflective appreciation of culture, self, and others. The findings contribute to ongoing research on the ideological practice of language education and underscore the importance of ongoing scrutiny of language textbooks.
Keywords: Textbook; Chinese Culture Teaching; Semiosis; Cultural Appreciation

This study aims to prove and empirically analyse the significance of good corporate governance (GCG) and corporate social responsibility (CSR) on company performance with intellectual capital as a moderation variable in banking companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample collection method uses purposive sampling, which conforms to predetermined criteria. The number of research samples was 105population. Based on the research criteria, there were 70 research samples. This study used quantitative methods with Multiple Linear Regression Analysis and Moderate Regression Analysis (MRA). Data collection was carried out using quantitative documentation methods in the form of financial statements of banking companies that were sampled in this study. The results prove that good corporate governance (GCG) does not affect company performance, corporate social responsibility (CSR)negatively affects company performance, intellectual capital (IC) does not moderate the relationship between good corporate governance (GCG) on company performance, and intellectual capital (IC) can moderate the relationship between corporate social responsibility (CSR) on company performance. in other words, intellectual capital (IC) can strengthen the relationship between corporate social responsibility (CSR) and company performance.
Keywords: Good Corporate Governance, Corporate Social Responsibility, Company Performance, Intellectual Capital

This study aims to determine the effect of disclosure of carbon emissions, environmental performance and environmental costs on firm value. This study uses secondary data in the form of information taken from the company's financial statements or annual reports. This study uses 18 companies in the coal mining sector listed on the IDX in 2019-2021. The sampling technique used purposive sampling based on certain criteria so that 18 companies were selected as research samples. Hypothesis testing in this study used multiple regression analysis using SPSS software. The results of this study indicate that the variables of carbon emissions and environmental performance have no effect on firm value. While environmental costs have a significant effect on firm value.
Keywords: Carbon Emissions, Environmental Performance, Environmental Costs, Firm Value

The disappearance in 1898 of Ivane Machabeli, a versatile figure of the 19th century Georgia, writer, incomparable translator and publicist, journalist, theatre actor, one of the founders of the new Georgian literary language, active participant of the national liberation movement, director of the Bank of Nobles – shook Georgia. Contemporaries pointed out that the conscience of the Georgian people would be calmed only when this crime would be solved and the guilty would be punished. Even today, this issue worries the society, but it still remains an open question.
This disappearance was shrouded in mystery, the topic was taboo, and censorship was vigilant. Many of the contemporary writers knew the reason for the disappearance of Ivane Machabeli, but remained silent. This sad story was also related to one of the best poets - Akaki Tsereteli, who, as a close friend and frequent guest of the family, was there on the night of the writer‟s disappearance. It was no secret that the poet loved his friend‟s wife and dedicated his poems to her.
There were other considerations as well. The agents of the Gendarmerie of the Russian Empire blamed Ilia Chavchavadze, an all-time outstanding figure of Georgia, for Machabeli‟s disappearance due to the scandalous polemic related to the local bank. There were legends that he was hiding in Canada with the Doukhobors or in a monastery with monks. The secret of almost a century and a half has not been revealed until today. Many letters were printed, books were published about the writer's life, but Ivane Machabeli still remains missing.
Innovative digital technologies introduced in recent years have allowed us to search for comprehensive information and shed more or less light on the story of the disappearance of a great figure. The research considers the analysis of the correspondence about Ivane Machabeli and the memories of contemporaries preserved in the Museum of Literature of Georgia, the Center of Manuscripts and the National Archive around this issue. Among the tracked materials, the most significant were the newly arrived and still unknown letters to the author of the monograph on Ivane Machabeli. Readers scold him for hiding the truth and reveal the identity of the culprit.
This research is relevant, because the interest in the mysterious disappearance of the multifaceted creator, which made many feel guilty and has not been erased from the nation‟s memory to this day, has not faded away.
Keywords: Georgian literature, archival studies,textual scholarship,Ivane Machabeli

In Côte d’Ivoire, the private higher education sector has developed with the emergence of several universities and colleges which are trying to position themeselves on the training market through their advertising messages. This study aims to identtify the dominant values of the slogans and signatures used in the advertising messages of private universities and colleges in the context where the market for private training offers and services is highly competitive in Côte d’Ivoire. A qualitative survey including a field phase and a prospection of some webites and posters stuck on the main streets of the big city of Abidjan, make it possible to collecte a corpus composed of eighty (80) advertising supports of private higher education institutions. Lasswell's model of advertising communication (1948), presents the messages that universities and private colleges use to communicate in order to attract customers for the purpose of accepting their training offers and services. In this context, the simplified content analysis (N'Goran-Poamé, 2006) of the messages used on the media and in the advertising actions of these establishments made it possible to see the meaning of the slogans and signatures used. The results show that the advertising message of private universities and colleges, designed and produced in the various means, formats and media of commercial communication, constitutes a tool of attraction whose quintessential advertising slogans and signatures revolve around key words which are dominant values in the market of private higher education in Côte d'Ivoire. However, some universities and private colleges in Côte d'Ivoire do not communicate with advertising slogans and signatures, others operate without a website, let alone advertising media.
Keywords: slogan, signature, advertising, advertising message, private universities and colleges

The purpose of this study is to investigate the impact of brand image and brand awareness on customer purchase decisions mediated by brand loyalty. Customers of HonkyTonkPizzabar were interviewed for this study. This is a quantitative study using a research population of 100 HonkyTonkPizzabar patrons. The sample approach used is non-probability sampling. Techniques for collecting data include the dissemination of surveys. According to the results of data processing with the SPSS version 26 tool, the brand image variable has a strong positive influence on brand loyalty. The variable brand awareness has a considerable beneficial influence on brand loyalty. Brand image influences purchase decisions significantly. The variable of brand awareness has a strong favorable influence on purchase decisions. Furthermore, brand loyalty has a strong favorable influence on purchase decisions.
Keywords: Brand Image, Brand Awareness, Brand Loyalty, Consumer Trust.

The company's financial statements are prepared using a basic concept. One of the basic concepts in preparing financial statements is accounting conservatism. Accounting conservatism as a precautionary principle in financial reporting to recognize and measure assets and profits and recognize losses and debts Watts (2003). This study aims to determine the factors that influence accounting conservatism. In this study accounting conservatism is proxied as leverage, managerial ownership, institutional ownership, company size and board of commissioners size. The data used in this study is secondary data obtained from the company's annual financial statements. The population used is a financial industry classification company listed on the Indonesia Stock Exchange in 2019-2021 and determined by the purposive sampling method with a sample of 75 companies that meet the criteria. The results show that leverage and company size have a significant effect on accounting conservatism. While managerial ownership, institutional ownership, and the size of the board of commissioners do not have a significant effect on accounting conservatism.
Keywords: Accounting Conservatism, Board Size, Company Size, Institutional Ownership, Leverage, Managerial Ownership.

Financial statement fraud is the act of manipulating several items in the financial statements, which can negatively impact the company. This study aims to identify financial statement fraud using the hexagon fraud theory model proposed by Georgios L. Vousinas (2019). This theory has six elements: pressure that can be seen from financial stability, personal financial need, external pressure, and financial target factors; opportunities seen from the nature of the industry and ineffective monitoring factors; capability; rationalization; arrogance; and collusion. The sample in this study is manufacturing companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2019–2021period.There are 159 company samples selected using the purposive sampling method. Logistic regression analysis methods are selected to test the research hypothesis. The results of this study show that financial stability and the nature of the industry affect fraudulent financial reporting. While personal financial need, external pressure, financial target, capability, ineffective monitoring, rationalization, arrogance, and collusion do not affect fraudulent financial reporting.
Keywords: B eneish M-score, fraud hexagon model, fraudulent financial reporting.

This study aims to determine and analyze the effect of firm size, profitability, leverage, liquidity and independent commissioner on islamic social reporting in companies that are members of the Jakarta Islamic Index in the 2016-2020 period. Sampling was carried out using a purposive sampling technique based on the criteria determined by the researcher, so the number of samples in this study were 134 companies. The data analysis technique used is multiple regression analysis, classical assumption test, and hypothesis testing using SPSS version 25. The research results provide empirical evidence that firm size has an effect on islamic social reporting, while profitability, leverage, liquidity and independent commissioner have no effect on islamic social reporting.
Keywords: Firm size, profitability, leverage, liquidity, independent commissioner, islamic social reporting

This work presents an excerpt from a survey answered by 66 English teachers (6th grade) on the need to apply a different assessment to those students from 6th grade. So, we analyzed the answers by samplings from question number 6. The analyses of the teachers‟ answers took place based on the theoretical constructs of formative assessment (HUERTA-MACÍAS, 1994; BROWN, HUDON, 1998; BROWN, 2000; McKAY, 2008; BLACK, WILLIAM, 2009; SCARAMUCCI, 1999), which we anchor on the view of assessing to promote the learning and the conceptions of a different assessment (HANCOCK, 1994; CHIRIMBU, 2013) as well. In this sense, we ponder the factors of the students‟ heterogeneity and the focus given to assessment as promotion (LUCKESI, 2013). It is worth considering the aspects of students‟ transition from 5th to 6th grade and biological, psychological, social, and emotional transformations (BRASIL, 2010, 2017) and age characteristics. Therefore, these students are considered children (BRASIL, 1990). First, we observed the survey participants‟ ponderings stating that it is necessary to apply a differentiated assessment for 6th-grade students (79%) and exemplified through excerpts from the responses. Next, we studied the negative responses to the survey question, which represented 11% of the total. We noticed that most teachers follow paths to diversify the English language assessment of 6th-grade students. This work did not intend to judge any teachers‟ position but rather to analyze the conceptions behind the professors‟ speeches. We support Black and Willian‟s (1998) idea that alternative assessment is not the solution to all problems in language assessment, nor that traditional assessment has only negative aspects. We converged on the position that English teachers should be aware of all types of assessment (BROWN; HUDSON, 1998) and their positive and negative aspects and use those that best promote learning in different contexts.
Keywords: Different assessment; English teachers‟ perceptions; 6th grade.

This research is associative in nature, carried out by bridging one varying to another in so that know, describe and forecast the level of dependence of the independent variable and the dependent variable. In its application, data was collected by means of a questionnaire survey. The unit of analysis studied is corporate customers at insurance companies in Jakarta.
This study has 4 variables where quality of service acts as an external or exogenous variable while customer satisfaction, trust and customer loyalty act as internal or endogenous variables. Service quality as an exogenous variable because insurance companies sell their products in the form of services, so it is suspected that service quality can have a direct positive effect on customer satisfaction, trust and customer loyalty. Service quality is also thought to be able to indirectly influence loyalty through customer satisfaction and trust.
This study uses Partial Least Square, PLS is an alternative method of analysis with Structural Equation Modeling based on variance. The use of PLS-SEM analysis in this study is to analyze causal relationships or causal relationships. The use of PLS-SEM can also measure a relationship that cannot be measured directly.
The seven hypotheses generated by this research model are known that there are four positive and significant relationships between several relationships, namely quality of servicewith satisfaction of customer, quality of service with trust, quality of servicewith customer loyalty, and satisfaction of customer with customer loyalty. has a positive but not significant relationship, namely between trust and customer loyalty.
Keywords: Service quality, satisfaction of customer, trust, loyalty of customer, (PLS-SEM).

Positive Behavior Intervention Support (PBIS) programmes are a tiered framework that provides a continuum of support to meet the behavioral and academic needs of students.
Studies indicate that PBIS effectively promotes positive student outcomes and improves school climate. However, almost all empirical studies on the effect of PBIS do not use the adequate statistical methods that can give a robust estimate of the effect of PBIS. We conducted a literature review to summarize the current literature. In this paper, we present evaluation methods that can be used in future research initiatives in this field of study.
Keywords: Difference-in-Difference, School climate, School performance, , PBIS, Support and positive behavior.

The majority of technical skills performed by volleyball players during a volleyball match are jump actions, such as serving, attacking, blocking, all of which require significant lower-limb explosive power. Plyometric exercises (PE) such as drop jumps (DJs) are used to develop muscle strength, lower extremity stiffness and RSI. The purpose of the study was to compare the effect of 4-week plyometric training on jump height (JH), reactive strength index (RSI), and stiffness of the lower limbs, in female volleyball. Twenty-eight volleyball players aged 17 to 25 years volunteered to participate in the present study and were randomly divided into two equal groups (experimental group [EG] and control group [CG]). The EG trained bared by performing a specific plyometric training program lasting 4 weeks with a frequency of twice a week, while the CG performed the same program but wearing their athletics shoes. The evaluation was done with the application "MyJump2" one day before the start of the intervention program and one day after the end of the intervention program. The results showed no statistically significant interaction between time and group in none of the examined variables on shoes and bared. However, a significant main effect was found for time on shod (p = .001) and barefoot group (p = .001) on jump height (JH), reactive strength index (RSI), and stiffness. Conclusively, plyometric training produced significant improvement in stiffness, RSI and Tc after 7 weeks of intervention either in shod either in barefoot group. However, EG revealed further improvement in JH in shod condition.
Keywords: Plyometric training, reactive strength index, barefoot, stiffness, volleyball

Cherán, principal municipio, ubicado en territorio de Michoacán de Ocampo, situada en los Estados Unidos Mexicanos [1], su población es netamente purépecha [2], la principal actividad económica radica en la agricultura y la Explotación Forestal. El 15 de abril del 2011, se produce un levantamiento indígena, liderado por mujeres como un acto anárquico para despojarse de corrupción, política, administración Estatal, narcoestado, violencia, delincuencia, deforestación de bosques y contaminación de sus aguas. Su particularidad radica en el impacto político – social, de carácter trascendental, para la autodeterminación de los pueblos latinoamericanos indígenas, precedente fundamental, que en la disciplina de las RELACIONES INTERNACIONALES se enfoca en los Estudios de Seguridad y Conflicto. El derecho de autodeterminación y libre determinación de los pueblos aparece en el año de 1945, mismo año que se elabora la carta de las Naciones Unidas y como piedra angular del concepto [3], incorporando este concepto al nuevo orden internacional. El objetivo radica en igualdad de los Estados soberanos, con enfoque a la problemática de un derecho colectivo, sino más bien lo inserta a un tema de ámbito internacional. A partir de 1960, la Asamblea General de la ONU, emite ya una Resolución [4]; sin embargo, un 14 de diciembre de 2010, en su cincuentenario, se celebra una reunión conmemorativa, donde se hace hincapié de este concepto, en sustento de la dignidad y el valor de la persona humana. El marco normativo internacional y de Derechos Humanos a nivel internacional se reconoce el impulso de estas influencias, en contextos de superación paradigmática integracionista de los propios ordenamientos constitucionales que fortifican mediante otros convenios adjuntos y la jurisprudencia latinoamericana, que determinan la libre forma de vida, la autonomía como prioridad del desarrollo y los usos y costumbres de cada una de las culturas de los pueblos y nacionalidades indígenas en Latinoamérica.
Keywords: Autodeterminación de los pueblos, Estructuralismo Latinoamericano, Relaciones Internacionales, Estudios de Seguridad y Conflicto, Derecho Indígena

The purpose of writing this research is to find out Judge's considerations in assessing the Defendant's rebuttal are in accordance with the Criminal Procedure Code in Decision Number 160/Pid.B/2020/PnLMG. This research uses normative legal research which is prescriptive in nature. The research approach used is the case approach (case approach). The research sources used include primary legal materials and secondary legal materials. The legal material collection technique used is library research. The analysis technique used is a deductive syllogism which originates from the major premise and minor premise so that conclusions can be drawn. Based on the results of the study it can be concluded that Judge in assessing the Defendant's objection is in accordance with the Criminal Procedure Code
Keywords: Criminal Procedure Code, Crime of Premeditated Murder, Denial Right, Judge’s Legal Construction

The performance and sustainability of a company is not only economic in nature, but also includes other dimensions: organizational, commercial, social, environmental and human. Today, other factors must be integrated, in particular quality and customer satisfaction. These magnitudes better reflect the economic conditions and growth prospects of a company. Since the 1980s, several marketing researchers have been interested in customer satisfaction (Dufer J. and Moulins J-L (1989), Labarbera P.A and Mazursky D. (1983), Ngobo P.V (1997), Oliver R.L (1997)). Recently, a financial perspective of customer satisfaction is emerging. Satisfaction is thus designated as one of the pillars of the company's financial sustainability. This article aims to address the determinants of customer satisfaction in the fast food sector, in a tourist city in southern Morocco. Its main contribution lies in two horizons; the first in academic terms, where researchers will understand and analyze various perspectives to consider when studying consumers; and on the other hand, at the management level, it provides a tool for problem solving and its pragmatic application in an increasingly competitive environment.
Keywords: satisfaction; quality of service, fast food

This study aims to analyze and examine Funding Decisions, Dividend Policy, Profitability, and Corporate Social Responsibility on Company Value. This research is quantitative research by processing research data using statistics. Quantitative data is obtained by using secondary data in the form of financial reports and company annual reports. This research is proven by testing the hypothesis using statistical analysis methods with multiple linear regression analysis assisted by using the SPSS application. The population in this study are companies in the food and beverage industry that are listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The sampling technique in this study used a purposive sampling method,
Keywords: Funding Decisions, Dividend Policy, Profitability, Corporate Social Responsibility, Company Value

Objective: to associate satisfaction with health services and health-related quality of life (HRQoL). We conducted a cross-sectional descriptive study with 300 adult patients in 2023. We conducted a survey on: socio-demographic variables, health services (affiliation, type and satisfaction) and HRQoL (WHOQOL-BREF questionnaire). Data were analyzed from proportions and association by OR and nominal logistic regression. Results: 90% of the sample correspond to adults over 40, 51.6% men, 94.2% have health services, 66.7% public and only 12.5% have multi-risk plans , 64.6% feel satisfied with their health services but being over 40 and less than 10 years of education has a negative impact on HRQOL (OR: 1.68; p= 0.04, OR: 2 .7, p= 0.001 respectively); During the multivariate analysis, the level of patient satisfaction was influenced largely by factors such as: the level of education, the respect of previous appointments and the satisfaction with life in general. Since patients are more susceptible to the ease of making appointments, the behavior of health personnel, the delays in waiting times, it would be more judicious to assess patient satisfaction more frequently in order to improve these aspects and the image of the health facility
Keywords: health services, quality of life, public health, patient satisfaction.

Tourism is a source of income par excellence that offers growth opportunities to geographical areas with high tourism potential. The aim of this article was to determine the relationship between the quality of service in tourist accommodation, catering and transport enterprises with customer satisfaction in two rural communes in southern Morocco. Due to the nature of the variables, it is a subjective, non-experimental, cross-sectional study, at a correlational level and due to the way of processing the information, it is quantitative. The instrument used has a coherence and Cronbach's alpha coherence indicator of 0.920 for the part of the questionnaire corresponding to dwellings; 0.902 in restaurants and 0.914 for means of transport. To determine the quality of service, the dimensions of the ServQual model were used and to determine the level of satisfaction, the unidimensional approach was used. The results show that the quality of accommodation services is significantly related (Sig. < 0.05) to tourist satisfaction. It is concluded that the services provided by the tourist accommodation are of high quality, while the restaurants present favorable and unfavorable aspects, and that the means of transport provide a deficient service.
Keywords: Quality of service; tourist satisfaction; accommodation; Catering; means of transportation.

The ability of SMEs to innovate is generally recognized as a guarantee of their competitiveness. In our article, innovation is studied as a source of performance in the context of Small and Medium-Sized Enterprises (SMEs), by analyzing in particular the impact of innovation support. This article shows that (i) the two concepts refer to different contents; (ii) performance is mainly measured by distant (financial) indicators; (iii) the nature of the interdependence between innovation and performance is not unequivocal. Given the weight of contextual variables, we show the interest of adopting a broader view of innovation and performance in small firms, taking advantage of the diversity of performance and innovation characterizations, and by adopting an agnostic approach that will not establish a priori any relationship between them. This article proposes an extension of the concept of innovation and performance through the mobilization of specific indicators for small businesses and describes a methodology to measure and weigh and equip the researcher to better understand the interactions between these variables. In this way, we contribute to a critical denaturalization approach to empowering small businesses and, in general, public and regulatory authorities, of narrow performative standards.
Keywords: Innovation, Performance, Indicator, SME

The paper describes an empirical analysis of the effectiveness of monetary policy in the West African Economic and Monetary Union (WAEMU). The data were subjected to a stationarity test to determine the time series trend. The results showed that the consumer price index is integrated of order 1, while the Gap and MMR data series have a constant trend. The results of the panel VAR model estimation showed that the policy interest rate does not significantly influence inflation or economic activity. The response functions also showed that monetary policy does not have a direct impact on economic activity in the WAEMU. These results can be explained by the weak connection between the banking sector and the real sector, the low level of financial development, the excess liquidity of banks and the lack of competition in the banking market.
Keywords: WAEMU, monetary policy, panel VAR model, stationarity test, effectiveness of monetary policy.

This study aims to measure company size, profitability, audit opinion, public accounting firm size, and operating complexity on audit delay. This type of research is explanatory research with a quantitative approach. This study chose companies listed on the Jakarta Islamic Index for the 2019-2021 period as the population. This study took 61 samples from public companies using purposive sampling method. The data was analyzed using Multiple Regression Analysis which includes descriptive statistics, classical assumption tests, and hypothesis testing (multiple linear regression, simultaneous test, partial test, and coefficient of determination test). The results of this study prove to be useful and efficient. Based on the test results in this study, it can be concluded that operating complexity affects audit delay. Meanwhile, company size, profitability, audit opinion, and public accounting firm size have no effect on audit delay.
Keywords: audit delay, company size, profitability, audit opinion, public accounting firm size, operating complexity

MSMEs (Micro, Small and Medium Enterprises) are the drivers of Indonesia's economy because most of these business actors come from family industries or home industries. The customers come from all walks of life , especially the lower middle class. This study aims to determine and analyze the influence of perceptions on the presentation of financial statements, accounting knowledge, and tax compliance of MSME actors on the preparation of financial reports according to SAK EMKM. This type of research is quantitative research using primary data. The population in this study were micro, small and medium enterprises (UMKM) trading clusters in Surakarta City. Determination of the number of samples using the slovin formula in order to obtain a total sample of 100 people. Data collection was carried out through the simple random sampling method by distributing questionnaires. The data analysis technique used is multiple regression analysis technique. The results of this study indicate that the variable perception of the presentation of financial statements has an effect on the preparation of financial reports according to SAK EMKM for MSME trade clusters in Surakarta City , while the accounting knowledge and tax compliance variables for MSME actors influence the preparation of financial reports according to SAK EMKM for MSME trading clusters in the City. Surakarta.
Keywords: Perceptions of preparing financial statements, knowledge of accounting, tax compliance, preparation of financial reports, MSMEs

The purpose of this study is to study the impact of service quality on customer satisfaction. And since customer satisfaction is recognized as one of the most important quality dimensions and key indicators of success in any business activity, this article reports the results of a research carried out in a company dedicated to the installation, l maintenance and repair of lifts in the city of Casablanca, Morocco. Its objective was to assess the impact of service quality on customer satisfaction using an instrument based on the SERQUAL model which considers service quality, the ACSI index which assesses customer satisfaction and the KANO model. which determines what requires the service. We chose a sample of 160 customers who had already benefited from the services of a company operating in the field. After determining the adequacy of the sample, four dimensions were identified by factor analysis: responsiveness, security, trustworthiness and empathy, and general aspects. Similarly, the impact of service quality on customer satisfaction was assessed in the case studied.
Keywords: Quality of service, customer satisfaction, SERVQUAL model, KANO model and ACS

This research was conducted to examine the relationship between learning culture and learning agility. The study utilized a quantitative method, and 128 respondents were obtained from various organizations in Semarang. The analysis method used was Spearman's correlation, which is employed to measure the relationship between two ordinal or nominal variables. The measurement tools used were the Learning Agility Questionnaire with 17 items (α = 0.917) and Organizational Learning Culture (OLC) with 8 items (α = 0.842). The results of the study showed a significant relationship between learning culture and learning agility (p = 0.637, p > 0.005). Further research should consider using a larger sample size to draw more conclusive findings regarding the broader population of companies in Indonesia.
Keywords: Learning agility, learning culture

Basically, purchasing decisions are an individual behavior (customers) to make a purchase or transaction, the number of consumers in making purchasing decisions is one of the benchmarks for achieving producer goals. Customers are often faced with several problems in buying an item that causes consumers to be smart in considering before making decisions in purchasing. This study aims to analyze the influence of gender diversity, shopping motivation, discounts, electronic word of mouth (E-WOM), and lifestyle considerations. Researchers use quantitative methods by distributing questionnaires to respondents using Google Form. Researchers use quantitative methods by distributing questionnaires to respondents using Google Form. The respondents in this study were active students of the Class of 2019 majoring in Accounting, Faculty of Economics and Business at universities in Solo. The data analysis method in this study uses multiple linear analysis methods. The results of the study proved that shopping is motivation. discounts, E-WOM, and lifestyle considerations influence online purchasing decisions through e-commerce. While gender diversity does not affect online purchasing decisions through e-commerce.
Keywords: Online purchasing decisions, shopping motivations, discounts, E-WOM, lifestyle considerations

The knowledge, diagnosis and treatment of clinical anxiety in people considered within the autism spectrum is a challenge since most of the instruments are designed based on research variables for people outside the autism spectrum. A total of 91 parents of children between 6 and 18 years of age, diagnosed with ASD in Metropolitan Lima participated in this study. In this sense, the general objective of this study is the validation of the anxiety scale: ANXIETY SCALE FOR CHILDREN WITH ASD (ASC ASD-P) in relation to anxious behaviors in people with ASD. The results show a significant validity of the Scale content; however, there are discrepancies in the allocation of reagents to the corresponding dimensions. The Exploratory Factor Analysis and the Alpha Values of Anxiety present the following data: 1) Anxiety due to Uncertainty (McDonald’s: .86 and Cronbach's Alpha: .85); 2) Performance Anxiety (McDonald’s: .81 and Cronbach's Alpha: .81); 3) Anxious Arousal (0.86 McDonald’s: .86 and Cronbach's Alpha: .8). Separation anxiety is excluded from the analysis due to its low factor value. These data allow us to affirm that the scale to evaluate the presence of ASC-ASD clinical anxiety, parent version, has adequate psychometric properties for the predictive measurement of anxiety in people with Autism Spectrum Disorder (ASD).
Keywords: Autism Spectrum Disorder, Clinical Anxiety, Anxiety Scale Validation.

The spiral of economic losses felt around the world from the coronavirus continues to deepen. From a health crisis to an economic pandemic affecting billions of people, the coronavirus has brought the global economy to a screeching halt by disrupting supply chains, declining investment and consumption, causing damage colossal to VSEs and SMEs, not to mention the spectacular increase in the unemployment rate due to the slowdown in economic activity.
Deemed to be low risk and based on the sharing of benefits but also losses in the event of a crisis, Islamic finance could have a determining role in countering the power of the pandemic in order to minimize its socio-economic impact on households and small and medium-sized companies thanks to a range of well-adapted financing instruments.
The objective of our article is to highlight the pioneering role that Islamic finance can play in combating the pandemic power COVID 19 for the case of Morocco. In this regard, the present work explores the potential of Islamic finance instruments in mitigating the economic and social effects of the pandemic on both businesses and households.
Keywords: COVID-19, Islamic finance, Financing instruments, pandemic, economic conditions.

The purpose of this study was to explain the urgency and implementation of tax incentives and stimulus policies during the Covid-19 pandemic. Using an empirical approach, this study come into the following conclusions: 1) The urgency of Government determining tax incentives and stimulus policies for national economic recovery during the Covid-19 global pandemic is one of the concrete steps for allocation, distribution, stabilization, and increment economic growth to ensure distribution level of income and welfare of the people affected by the pandemic; 2) Tax incentives and stimulus policies implementation for national economic recovery includes various policies, measures, and concrete Government actions as an effort form to save national health system and economy, especially focus on spending upon health, social safety nets, national economy recovery, and communities affected by the global Covid-19 pandemic. Research recommendations: 1) The implementation of tax incentives and stimulus policies for national economic recovery must be supported by an accurate, transparent, and accountable database; 2) The implementation of tax incentives and stimulus policies as an allocation and distribution system of welfare for the community must always be monitored and evaluated by public; 3) Government facilitation to communities affected by the global Covid-19 pandemic in accessing tax incentives and stimulus policies should be done in a professional manner.
Keywords: tax incentives and stimulus, national economic recovery policy, covid-19 pandemic

As part of its role in serving the nation, the University of the Philippines Open University (UPOU) has collaborated with various institutions in implementing projects that support community development. One of which is the PLDT Infoteach Outreach Program. To enable the participants to acquire the essential digital skills for 21st century teaching, learning, and working is the program’s goal while changing the lives of Filipino teachers and students is the program’s aspiration. This study focused on the third phase of the PLDT Infoteach Outreach Program and sought to present the participants’ perceptions of the PLDT Infoteach Outreach Program. Applying a case study method, this research made use of various available data that were gathered from messages, focused group discussions, and participant observations. Data were analyzed using thematic analysis. The results of this study showed that the participants have positive perceptions of the project; they feel grateful for the knowledge gained and the extended assistance. A complete list of the participants’ comments and recommendations on improving the modules, training, schedule, quiz, and program were included in this paper. Constant communication among partner institutions, conduct of FGDs, and cascading the training were the best practices identified by the participants.