This study aims to obtain data and find out the influence of convenience, benefits, security and trust on the interest in using financial technology in OVO applications as a digital payment study in the case of accounting students at the Faculty of Economics, Prima Indonesia University. The data collection method in this study used a questionnaire. This sampling technique data collection is using accidental sampling and a total of 102 respondents at the Prima Indonesia University. The results obtained in this study show that convenience and benefits do not have a significant partial influence on the interest in using financial technology in OVO applications as a digital payment, whereas security and trust have a significant partial influence on the interest in using financial technology in OVO applications as a digital payment. Simultaneously, convenience, benefits, security and trust have a significant influence on the interest in using financial technology in OVO applications as a digital payment.

This research on Street Vendors PKL aims to explain the policies of the Mataram City Government in structuring street vendors while at the same time identifying whether the arrangement of street vendors can contribute to Mataram Citys Original Regional Income PAD. This type of research is a descriptive quantitative evaluative research that uses field data as primary data through a regulatory approach and the legal basis in force in the Mataram City Government. The results of the study show that the arrangement of street vendors in the city of Mataram still cannot run effectively because there is still no regulation that should be followed up on by Regional Regulation Number 5 of 2010 along with the Mayor of Mataram Regulation Number 56 of 2017 concerning Instructions for the Implementation of Regional Regulation of Mataram City Number 10 of 2015 about street vendors, namely the zoning arrangement of street vendors. From a simple calculation carried out by the researcher, the potential PAD that is likely to be obtained from the business activities of street vendors is Rp. 4,026,000,000 (Four Billion Twenty-Six Million) collected on the basis of a business service levy due to the use of government-owned land in accordance with the Mataram City Regional Regulation Number 4 of 2017 concerning Amendments to Regional Regulation Number 16 of 2011 concerning Business Service Retribution. This value, if measured by its contribution to the percentage of the realization value of regional retribution in 2019, can be categorized in the Medium criteria, while when viewed from its contribution to the percentage of business service levies, it can increase up to 392.92% or the Very High category. So the researchers suggest accelerating the determination of the legality of determining the Mataram Mayors Decree regarding the zoning of street vendors so that the potential for retribution on street vendors activities on government land can be collected and can contribute to increasing Mataram City PAD.

This study examined the relationship between money supply and stock prices, using E-view version 10. The empirical results of the Augmented Dickey Fuller (ADF) unit root test at 5 percent critical levels indicates that all the variables (M2 and MCAP) were not stationary at levels. However, all the variables became stationary after first differencing. Hence, the variables are of the same order of integration I (1). A cointegration test tells us that there exists a long run relationship between or among the variables and that they will not wander far apart away even though on the short run they exhibit random walk behavior. The Vector Error Correction test shows that Money supply (M2) has a significant relationship with market capitalization of the Nigerian stock exchange. The value of the Adjusted R-Squared of 0.726710 implies that Money supply (M2) explained about 72.67% systematic variations in the dependent variable (MCAP) over the observed years while the remaining 27.33% variations are explained by other determining variables outside the model. In order to further establish the relationship between money supply and stock market price, a granger causality test was carried out and it was established that there is a bi-directional causality between money supply and stock prices. The researcher therefore recommends that there should be collaboration among agencies of government in charge of money supply and stock exchange in order to make sure that sound policies are made to achieve the objective of government. Furthermore, that there should be a deliberate and concerted policy and effort to improve the Nigerian stock exchange market in line with other stock exchanges of the world, since stock prices cause money supply and vice versa.

The purpose of this study was to determine the effect of leadership and competence on employee motivation and performance at the Indonesian Employee Cooperative Center (PKP-RI) Jember Regency.. This research is a quantitative research with a survey approach and uses a measuring instrument in the form of a questionnaire. The population is all employees of PKP-RI Jember Regency, totaling 130 people, all of which are used as research samples, so they are called saturated samples. Instrument testing using validity and reliability tests. The analytical technique used in this research is the Structural Equation Model (SEM) using WarpPLS. The results of the analysis show that leadership and competence have an effect on work motivation. Competence has no effect on employee performance, while work motivation and leadership affect the performance of PKP-RI employees in Jember Regency.

The latest Vietnamese health system is being steadily renewed and strengthened in the direction of equality- efficiency-development and social security. Over past years, the health sector has been involved in investing in the construction of central-to-local medical examination and treatment facilities with state budget money, government bonds, ODA and other sources. The main purpose of this study is to empirically test the Public investment for health in Vietnam. The author collected secondary data from previous studies and the reports of Ministry of Health, Ministry of Planning and Investment, Ministry of Finance. The results of the research show that the public investment plan for the period 2016-2020 is focused on the ability to collect the state budget; State budget expenditure on health is not consistent every year, but tends to increase; the demand for investment in health in the period 2016-2020 is very large and is surely to increase in the future. Based on the findings, some conclusions are given.

The honorary teacher competence in Indonesia was an issue for their workplace (school). This statement was supported by the result of competency test for civil servants and non-civil servants (honor) at the junior high school level in the City of East Java Province organized by the Ministry of Education and Culture, Kediri become such of the got the lower score than the other cities with average score about 63.78. Therefore, this research was aimed examine the effects of competence and organizational commitment on honorary teacher performance which was moderated by the motivation (a study was conducted at junior high school in Kediri). The research location was at National and Private Junior High School in Kediri. This research result showed the effects of competence on honorary teacher performance, and in this case, the motivation moderated a relation between competence and honorary teacher performance. Furthermore, this research also found the effects of motivation and organizational commitment on honorary teacher performance, and motivation moderated the relation between organizational commitment and honorary teacher performance.

This study aims to examine and analyze the effect of functional values and emotional values on satisfaction and their implications for the intention to repurchase halal herbal products. This study involved 200 consumers of halal herbal products in Yogyakarta, Indonesia. Respondents were selected by purposive sampling with the criteria of having consumed halal herbal products for at least the last one year. The analytical tool used is Warp PLS to test the effect between variables. The results showed that functional values had a significant effect on satisfaction, emotional values had a significant effect on satisfaction, functional values had a significant effect on intention to repurchase, emotional values had a significant effect on intention to repurchase, functional values had a significant effect on intention to repurchase, and satisfaction had a significant effect on intention to repurchase.

Bancassurance is one of the new distribution channels and is currently a particularly effective insurance distribution channel in the world and in Vietnam. From the general overview of bancassurance, benefits of bancassurance to insurance companies, the article assesses MICs current situation of bancassurance distribution channel development in commercial banks in Vietnam. The bancassurance channels sharp increase of revenue and commission showed that MICs bancassurance distribution channel grew year by year from 2016 to 2020. Along with that, MIC has signed bancassurance cooperation agreements with 5 banking partners such as MB, VP Bank… and some other banks. However, MICs growth rate of bancassurance distribution channel is still slow compared to other insurance enterprises. Recognizing those shortcomings, the research team has proposed a number of solutions to develop bancassurance distribution channel such as establishing a specialized bancassurance department, strengthening coordination between parties and investing in dedicated technology for bancassurance, strengthen training, developing human resources and building a mechanism to promote bancassurance distribution channel operations.

The returns of ASE companies and share trading have significantly weakened. Numerous companies have been liquidated due to bankruptcy. Investors appear to be less able to find desired investments under these critical conditions. In addition, the investors in Amman Stock Exchange face challenges in determining the accounting and market indicators that affect the stock return. Therefore, this study investigates the effect of twelve accounting and market indicators on the stock return. A yearly data of indicators and company stock price are collected from the ASE website. Panel generalised least squares regression analysis (GLS) has been conducted to accomplish the research objective. Out of twelve accounting and market indicators, the study revealed the TOA had the highest significantly positive effect on stock return. ROA, EPS, STR, and PBV also had a significant positive influence on stock return. In addition, DR had a significantly negative impact on stock return, while the effect of BPS was marginally negative. Besides, MC, ROE, NPM, CR, and PER did not affect the stock return. This study could help investors and portfolio managers to identify the indicators that affect stock returns of ASE Index companies. Further studies in other emerging markets will support the results that came out in this study.

This study aims to determine the participation of KPRI members on the development of cooperatives in Mataram City, the responses of members after interviews. This study uses a descriptive qualitative method with a case study approach. This study uses a descriptive qualitative method with a case study approach. Data collection techniques are interviews, observation and documentation. The results of the study generally show that the participation of members in saving their capital is very good, it is shown that they always pay principal savings, mandatory savings and voluntary savings. With the high participation of members in saving their capital, it shows that members have confidence in the cooperative as a members money saving institution. Meanwhile, the results of the research on the participation of members in attending the annual members meeting were very good, as indicated by the results of interviews and data processing conducted by researchers. although there are still members who do not attend the annual member meeting because they are sick, have permission and some are out of town on duty. It is very good for members participation in participating in this members meeting because the management disseminates invitation letters regarding the implementation of the RAT, and the management gives prizes or door prizes to members who attend the RAT. As for the participation of members in utilizing the cooperatives business services, it is considered good, members always use the business unit and they have become loyal customers to shop and transact at the KPRI Multipurpose, Kencana and Lentera business units. However, some of the business units in KPRI Serbaguna experienced a decrease in income, but according to the head of the cooperative, this decline did not have an impact on the loss of the cooperatives business. The good participation of members in utilizing this business unit is because the services provided by the management are very good and the management works honestly and openly.

Pawnshop is one of the non-bank financial institutions that is an alternative for the community in meeting short-term needs. In this pawnshop business, there are many products that can be offered, one of which is gold investment. This study has five objectives, namely the first: to determine the effect of promotion on customer satisfaction, Second, to determine the effect of service quality on customer satisfaction, Third, to determine the effect of promotion on customer loyalty, Fourth, to determine the effect of service quality on customer loyalty, Fifth , to determine the effect of customer satisfaction on customer loyalty. This research was conducted at the pawnshop PT. Pegadaian (Persero) Bondowoso Branch Office. The research sample was determined by 100 respondents using purposive sampling technique. Data analysis to achieve research objectives using Structural Equation Model using WarpPLS 5.0. The results of the study after calculating with WarpPLS 5.0. shows that (1) promotion and service quality have a significant effect on customer satisfaction, (2) promotion has a significant effect on customer loyalty, (3) service quality has no significant effect on customer loyalty, (4) customer satisfaction has an impact on customer loyalty. effect.

This study aims to determine the effect of income and expense on tax with profit before tax as intervening variable, empirical study on Banking Companies Listed on the Indonesia Stock Exchange. The research method used in this research is quantitative research with descriptive research type. The technique of collecting data is done with documents. The population in this study were 27 companies consisting of 3 years of data. Sample selection using purposive sampling method with certain criteria so that the number of samples taken is 39 samples. Method of data analysis using multiple linear regression analysis method. The results showed that income did not significantly effect tax, expense did not significantly effect tax, profit before tax did significantly effect tax. Profit before tax is a variable that mediates the relationship between income and expense on tax.

Recently, the tourism industry is one of the largest industries and a services sector with the most rapid growth rates in the world. The purpose of this research is to understand what factors determine tourists when choosing a tourist destination in Lembang, Bandung. Qualitative methodology was chosen and analyzed with case study. In this research, a destination place which becomes popular rapidly selected as a case study because many photos that taking in that destination going viral. The data is collected by conducted interviews with tourist that visiting an attractive destination in Lembang. In order to decrease the data bias, interview was conducted in that destination. The findings in this research, current tourists, especially tourists who visit Bandung, prefer a destination place that can provide uniqueness which is they can not acquired in other destinations. Uniqueness will help them to get interesting photos for their next upload on their own social media.

Recently, the tourism industry is one of the largest industries and a services sector with the most rapid growth rates in the world. The purpose of this research is to understand what factors determine tourists when choosing a tourist destination in Lembang, Bandung. Qualitative methodology was chosen and analyzed with case study. In this research, a destination place which becomes popular rapidly selected as a case study because many photos that taking in that destination going viral. The data is collected by conducted interviews with tourist that visiting an attractive destination in Lembang. In order to decrease the data bias, interview was conducted in that destination. The findings in this research, current tourists, especially tourists who visit Bandung, prefer a destination place that can provide uniqueness which is they can not acquired in other destinations. Uniqueness will help them to get interesting photos for their next upload on their own social media.

This paper investigated the effect of non-interest Income on the performance of 6 selected deposit money banks in Nigeria, between 2015 to 2019. A panel regression model was used to determine the effect of non-interest income of the DMBs’ profitability. The variables used are: fee income, commission income, e-income, and foreign transaction income which also influence the profitability of banks were considered in the model for the study using Tobin-Q as the independent variable. The analyses was done using a panel regression model on the EViews 10+ software. The coefficients reveal that with fee income as a ratio of total non-interest income (F-IN/TINC) has a positive effect on bank financial performance with slope coefficient of 6.0995 and significant at 5% (p=0.000), while that of E-income as a ratio of total non-interest income (E-IN/TINC) has a positive effect on bank financial performance with slope coefficient of 6.6879 with p value of 0.0002). Similarly, foreign transaction income as a ratio of total non-interest income (F-IN/TINC) has a positive effect on bank financial performance with slope coefficient of 6.0995 p-value of 0.000. This implies that increases in Fee based -income, E-based income and foreign transactions-based income will result in an improvement in bank financial performance. However, the operating income as a ratio of total non-interest income (OP-IN/TINC) has a negative effect on bank financial performance with slope coefficient of - 2.6035 with p-value of 0.000 at 5% critical value. The study therefore recommends among others that deposit money banks should be actively involved in customer analysis and market research in order to develop those products and services that will continually satisfy majority of their customers so as to generate high non-interest income from such service.

This study aims to: 1) analyze the influence of leadership and work environment on motivation 2) analyze the influence of leadership and work environment on job satisfaction, 3) analyze the influence of motivation on job satisfaction, 4) analyze the influence of leadership and work environment on job satisfaction through motivation. The research was conducted at PT CIPTA TPI (MNCTV) with a sample of 92 employees. The sampling technique used simple random sampling technique. Methods of data analysis using descriptive analysis and path analysis. The results show that: 1) there is an influence of leadership and work environment on motivation, 2) there is an influence of leadership and work environment on job satisfaction, 3) there is an effect of motivation on job satisfaction, 4) motivation does not play a role in improving leadership and work environment on job satisfaction at PT CIPTA TPI (MNCTV).

The Algerian insurance market remains under-exploited. In 2019, it generated a turnover of 152,148billion DA, of which 14.118MDA (9.27%) in life insurance. The insurance penetration (turnover / GDP) is about 0.68% against 2.14% in Tunisia and 3.88% in Morocco and a world average of 6.09%. Also, about the density (CA / Population), in Algeria, it is about 28 $ / head against 75$/ head in Tunisia and 127$ / head in Morocco and a world average of 682 $ / head. The purpose of this study is to show the impact of the life insurance tax system on the development of the latter. For that, we started by presenting the Algerian market insurance, its organization, its structure, its world ranking, this is to detect the difficulties and weaknesses of the latter, particularly the insurance branch of people and the reasons for his delay. Next, we have presented the efforts made by the public authorities in tax breaks to promote the latter, and the shortcomings related to the application of these measures, of which we have cited the Tunisian example, finally, we tried to give recommendations to better exploit these reliefs.

This study identifies, categorizes and examines the factors influencing customers in their decision to engage in financial transaction with commercial banks. Primary data were elicited from bank customers across Six States in Southwest, Nigeria. The data collected from the randomly sampled respondents were analysed using descriptive statistics and Kruskal-Wallis H ranking test. The findings from non-parametric analysis of the factors using Kruskal-Wallis ranking technique show that, respectively, timeliness of operations, internet service and safety of transactions are of great values to bank customers. It is important for banks to internalize the identified factors in order to increase patronage and efficiency of fund mobilization.

This is document gives formatting instructions for authors preparing papers for publication in the Recent Science Journals. The authors must follow the instructions given in the document for the papers to be published. You can use this document as both an instruction set and as a template into which you can type your own text. In this study, it is about assessing how the influencer or impact of an auditors quality, liquidity, profitability, and solvency either partially or partially or simultaneously or simultaneously, on the audit opinions of property and real estate companies that are already on the IDX list between 2016 and 2020 Changes in the audit report indicates that the auditor believes there is a possibility that the auditor may be able to leave the company. Various variables, both financial and non-financial, can affect the assessment of a companys capacity to continue its operations. This research involved 65 real estate building companies that can be listed on the IDX from 2016 to 2020, with a total of 195 units of analysis. Multiple linear regression analysis methods are used in the research procedure. Based on the findings, auditor quality, liquidity and profitability have little effect on the audit view of a property and real estate company listed on the IDX between 2016 and 2020. Between 2016 and 2020, the solvency variable has minimal impact. Immobility and a property company have been listed on the IDX. Variables such as the ability to audit, liquidity, profitability, and solvency have an impact on the audit opinion so that property and real estate companies can be listed on the IDX in 2016-2020.

This paper is conducted to investigate the influence levels of internal factors of the enterprise on the performance- based pay for employees in State-owned enterprises in Hanoi. Data were collected from getting 120 questionnaires from board of manager, head of Human Resources (HR) administration and HR administrative staff in State-owned enterprises in Hanoi. Based on the data collected, the author use descriptive statistics analysis, cronbach Alpha analysis and Indepentdent T-Test for knowing the influence levels of each independent variable on dependent variable of the performance-based pay for employees. The results show that five internal factors of the enterprise including: production and business characteristics of enterprises; business development strategy; employees; the companys salary payment perspective; and personnel in payroll department have relationships with the performance-based pay for employees. Based on the findings, some recommendations are given for improving wages of employees to ensure the sustainable development of enterprises.

Supply chain management strategies will help the prawn and crab growers mitigate and adapt to the impact of various disruptions such as typhoons, water-borne diseases, and climate change. The study was conducted to determine the production and disruptions and prawn and crab basis for supply chain management strategies of the growers. The study employed a descriptive research design using quantitative data. The study used secondary data for performance and disaster history. A content analysis was used in processing the data. The researchers validated the findings and results of the study, and a random interview was conducted. Findings revealed that disruptions affect the production of prawn and crab, growers have their fishing technique and management practices, supply chain management strategies were not prioritized for value-adding and technology accessibility. A supply chain management strategy may be employed to operate and produce prawns and crabs in the Province of Capiz to achieve profitability and sustainability. It should be noted that the data is from 2011 to 2017. The data coverage is the Province of Capiz and focuses on the volume and value of prawns and crab (tiger prawn, endeavor prawn, and mud crab). Supply Chain Management (SCM) of the growers in the Province of Capiz is not given priority in improving its competitive performance of the entire network through the application of an integrated approach to the planning and control of material, information, and cash streams. Also, it has less priority on the practice of the business in breaking changes in sustainable fishing practices to improve business performance. No network is present in the province solely on the same industry of production of prawns and crabs. It is expected that the proposed SCM strategies are all contextualized based on the present needs of the growers. These strategies can be used to become proactive and agile in decision-making and facing possible disruptions.

The purpose of this study is to examine the impact of the capital structure on the profitability of the companies under the FMCG sector listed in the National Stock Exchange (NSE) of India. The sample of 10 companies over 14 years from 2007 to 2020 is considered in this study. To examine the impact of capital structure on the profitability, Total Debt to Total Assets (TDTA) Debt- Equity (DE), Interest Coverage Ratio (ICR) consider as the independent variables, Price to Book Value Ratio (PBVR) and Growth (GROW) considered as the control variables and Return on Capital Employed (ROCE) considered as dependent variable (profitability). To fulfil the objective of the study Pearsons Correlation has been conducted for testing the Collinearity, Shapiro- Wilk test has been run for normality test of the variables, to test the Stationary Hadri LM test, Kao and Pedroni test for cointegration test and to choose the appropriate model Hausman test and finally, for the result, I run Fixed Effect Model. The result of the Regression analysis showed that Total Debt to Total Assets (TDTA), Debt- Equity (DE), Interest Coverage Ratio (ICR), and Price to Book Value are the factors that have an impact on the Profitability (ROCE) of the company. The empirical result also suggests that total debt to Total Assets (TDTA), Interest Coverage Ratio (ICR), and Price to Book Value of the company have a positive impact but Debt -Equity has a negative impact on the ROCE

Organizational performance plays an important role as a measure of the success of an organization or company. To achieve this success, organizational performance is influenced by many factors, including environmental uncertainty and business strategy that has been implemented by the organization. The airline industry in Indonesia is in a high competitive condition and faces environmental uncertainty challenge with the gain of tight margin. The researches on the most suitable business strategy choice for airline in the midst of environmental uncertainty condition in order to obtain organizational performance have not been many examined in Indonesia. This study aims to determine the effect of environmental uncertainty and business strategy on organizational performance of Garuda Indonesia. Based on the research finding, it was known that the environmental uncertainty could affect positively on business strategy that has been implemented by the organization, for strategy choices of cost leadership, focus orientation, or differentiation. But, it turned that only the differentiation strategy which was able to affect positively the organizational performance. The conclusion of test result referred that the Indonesian airline in the midst of a very dynamic environment was demanded to be able to offer a unique and different product and service from other competitors and deliver the higher value to the customers, so it could achieve a good organizational performance.

This article discusses the importance and relevance of staff motivation in the food industry, as well as the types of motivation provided by the author and the tools they use in practice. As a result of the study, it was recommended to use non-traditional methods of staff motivation in our country.

The government has attempted to target specific macroeconomic factors in order to stimulate economic growth in Kenya through monetary and fiscal policies. Despite these efforts, Kenyas GDP growth is hampered by high interest rates and high interest rate volatility. Kenyas ability to address macroeconomic instability hinges on its ability to increase economic growth. Auxiliary evidence shows that perspectives on the relationship between ICT and economic growth are segmented. The goal of this study was to determine the impact of ICT on economic growth in Kenya, as well as the moderating effect of political instability on the relationship. The research was based on Solows theory of growth. An explanatory research design was used, with data spanning from 1990-2020 obtained from Kenya Bureau of Statistics. In the empirical analysis, the study used the bound test to test for a long-run relationship and the Autoregressive Distributed Lag model (ARDL) to evaluate the relationship between the variables. The data was subjected to an Augmented Dickey Fuller (ADF) test to determine stationarity. The long run ARDL results indicated that the coefficients of; ICT rate were insignificant. However with the introduction of political instability as the moderator ICT was significant and positively affected economic growth. Political instability moderated the relationship between ICT ( and economic growth. As a result, promoting effective governance should help to improve political stability. The findings of this study will help the government figure out how to address the problem of low economic growth. According to the study, the government should invest in the ICT sector to improve its accessibility and affordability. Additionally, the government should work to improve political stability and good governance by gradually establishing institutions that uphold the rule of law and provide security.

Inventories are one of the most important financial reporting items in the determination of income subject to income tax. In this article we analyse the various cases in which the inventories present in the company do not correspond to the inventories recorded in the books. In particular we focus on the hypothesis of inventories not found in the company. In the following pages, the potential causes of this hypothesis and the consequences of such a situation will be explained.

The main purpose of this study is to empirically test current assets structure of Aquaculture firms listed on Vietnam’s stock market. For this purpose, in this study we used qualitative method and quantitative method; and evaluate current assets structure of Aquaculture firms listed on Vietnam’s stock market via six (6) indicators, including (i) current assets / total assets (CA); (ii) cash / current assets (C), (iii) Short-term financial investments / current assets (STFI); (iv) Short-term receivables / current assets (STR); (v) Inventories / current assets (I); and (vi) other current assets / current assets (OCA). The results of the research show that current assets structure of Aquaculture firms listed on Vietnam’s stock market have many significant differences. Firms with 7.5% or more foreign ownership account for a relatively low proportion of these enterprises.

This study will look at how debt ratio, profit ratio, audit opinion, and size affect audit delay. Since 2016, this study has utilized quantitative methods to identify dependent factors. Sampling with intent. This study use multiple linear regression. The results indicate that size matters in state-owned companies, while debt ratios, profit ratios, and audit opinions have minimal effect.

The concept of corporate sustainability is widely discussed by academics and practitioners. The company sustainability can be achieved if there is a balance between environmental, social and profit. The halal industry deserves attention because the largest Muslim population is in Indonesia, large Islamic Economy Market Size, knowledge and beliefs that influence consumption actions. The role of MSMEs is very significant, so that the Provincial Government sets the direction of the East Java development strategy as a MSME-based Industrial Province. This study aims in general to improve the capability of MSMEs regarding business management through halalan thayyiban industry in achieving sustainability.

Agrotourism is a tourism activity that combines plantation or agricultural activities by offering unique experiences to visitors. Indonesia, which has natural resources in the plantation and agricultural sectors, provides great opportunities for the community, one of which is implemented by the Mulia Asih Farmer Group in Humbang Raya Village, Central Kalimantan. Agricultural and plantation activities require fertilizer as an important component in increasing crop production, and there are even demands for environmentally friendly use of organic fertilizer or compost as an advantage so that people innovate to create organic fertilizer processing machines from the surrounding environment. This article uses a qualitative approach to discuss the findings of local communities and analyze them with the copyright law which regulates the copyright of photographic works and portraits taken without permission. Article 12 paragraph (1) of the Copyright Law regulates economic rights to portraits, there must be written consent from the person being photographed or their heirs for reproduction, distribution, announcements, commercial use, and/or communications used for billboards, advertisements, banners, pamphlets and more. The results of this study show that the public has not realized unintentional errors due to limited information so that the innovations made are claimed to be their own work even though they have previously been discovered by other communities.

This study discusses the effect of auditor independence and ethics on audit quality with audit fees as a moderating variable. This analysis used two independent variables: independence and auditor ethics. Audit quality was the dependent variable, while audit fees were the moderating variable. This research was conducted in 4 Public Accounting Firms (KAP) in the Medan City area, using 70 auditors from 21 Public Accounting Firms (KAP). A quantitative method was employed in this research. The sampling technique used was simple random sampling. In this study, data was collected by surveys or the distribution of questionnaires. Primary data was used as a source. The statistical method employed Partial Least Square Analysis with partial statistical test hypothesis testing (t) in the coefficient of determination (R2 ). SmartPls program was used in this research. The results of this study indicate that independence has a significant effect on audit quality, partially. Meanwhile, auditor ethics has no significant effect on audit quality, and audit fees cannot be a moderating variable on the effect of independence and auditor ethics on audit quality.

The purpose of this analysis is to demonstrate the effect of company size and liquidity on dividend policy in basic industry and chemicals companies listed on the Indonesian stock exchange, with free cash flow as a moderating variable. The phenomenon of increased company size and liquidity without a dividend policy piques researchers interest in digging deeper into the effect of the independent variable on the dependent variable, which is bolstered by the influence of the moderating variable in the influence of the independent variable on the dependent variable. This research implemented quantitative and enlightening exploration. A total of 75 research data were collected based on the current populations intentional examination procedure. Company size was measured by the natural logarithm of the companys total assets, liquidity was measured using the current ratio by dividing total current assets by total current liabilities, and dividend policy was measured by the dividend payout ratio. Data analysis using smartPls programming with the least-squares information investigation technique reveals that company size and liquidity have no impact on dividend policy. In addition, free cash flow cannot be a moderating variable in the influence of company size and liquidity on dividend policy.