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Penelitian ini dilakukan untuk melihat tren komparatif studi behavioral financial di negara-negara Asia Tenggara dan Timur. Selain itu, tujuan lain dari penelitian ini adalah untuk melihat kesenjangan studi Perilaku Keuangan di negara-negara Asia Tenggara dan Timur. Ada beberapa alasan yang mendasari penelitian ini. Pertama, mempelajari perilaku keuangan di negara-negara Asia mempunyai karakteristik unik dimana perilaku keuangan masyarakat perkotaan dan pedesaan berbeda. Kedua, perilaku keuangan di Asia masih belum sepenuhnya diterapkan oleh masyarakat. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan analisis bibliometrik. Data akan dikumpulkan melalui database Scopus, yang kemudian diolah dengan software paket R. Pengolahan data menggunakan software paket R selanjutnya akan dianalisis menggunakan analisis bibliometrik., This research was conducted to see the comparative trend of behavioral financial studies in Southeast and East Asian countries. Another aim of this research is to examine the gaps in studying financial behavior in Southeast and East Asian countries. There are several reasons behind this research. First, studying financial behavior in Asian countries has unique characteristics, such as the different financial behavior of urban and rural communities. Second, society still has not fully implemented financial behavior in Asia. The research method used in this research is descriptive qualitative with bibliometric analysis. Data will be collected through the Scopus database, which is processed with R package software. Data processing using R package software will then be analyzed using bibliometric analysis.

Penelitian ini dilakukan untuk melihat tren komparatif studi behavioral financial di negara-negara Asia Tenggara dan Timur. Selain itu, tujuan lain dari penelitian ini adalah untuk melihat kesenjangan studi Perilaku Keuangan di negara-negara Asia Tenggara dan Timur. Ada beberapa alasan yang mendasari penelitian ini. Pertama, mempelajari perilaku keuangan di negara-negara Asia mempunyai karakteristik unik dimana perilaku keuangan masyarakat perkotaan dan pedesaan berbeda. Kedua, perilaku keuangan di Asia masih belum sepenuhnya diterapkan oleh masyarakat. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan analisis bibliometrik. Data akan dikumpulkan melalui database Scopus, yang kemudian diolah dengan software paket R. Pengolahan data menggunakan software paket R selanjutnya akan dianalisis menggunakan analisis bibliometrik., This research was conducted to see the comparative trend of behavioral financial studies in Southeast and East Asian countries. Another aim of this research is to examine the gaps in studying financial behavior in Southeast and East Asian countries. There are several reasons behind this research. First, studying financial behavior in Asian countries has unique characteristics, such as the different financial behavior of urban and rural communities. Second, society still has not fully implemented financial behavior in Asia. The research method used in this research is descriptive qualitative with bibliometric analysis. Data will be collected through the Scopus database, which is processed with R package software. Data processing using R package software will then be analyzed using bibliometric analysis.

The success story of a PIA entrepreneur in Kejapanan Village, Gempol District, Pasuruan Regency. And became famous until he became one of the Pasuruan Icons. PIA Cake Entrepreneur RB Warurejo Gang Nangka, Kejapanan has been established for 11 years. The price of PIA RB being sold consists of several types of variants as follows: 1) PIA RB cakes with green bean, pineapple and strawberry variants costing Rp. 5000/box of 6 pia cakes. 2) Chocolate, Cheese and other PIA RB cakes for Rp. 7000/box of 6 pia cakes. The PIA RB production system that is implemented is: 1) based on orders or by order. 2) done conventionally. And 3) done with an open layout. The marketing strategies carried out: 1) conversational marketing is a marketing strategy that builds on conversations or conversations. 2) through marketplaces such as shopee, Tokopedia, and others. MSME Assistance Strategies Needed in the Digital Age Through Financial Records, Calculation of Cost of Production, and Improved Marketing Management. The PIA RB Cake Entrepreneur has a workforce of 13 people and is still carried out conventionally and assisted by several workers. The solution offered by this service is to provide MSME strategy training in the Digital Age by providing production management, financial management and marketing management training. The benefits obtained can educate PIA RB entrepreneurs in Warurejo Gang Nangka, Warurejo, Kejapanan, to be able to work according to standards, think creatively and innovatively and be able to apply operational management, financial management and marketing management properly.

There are two problems with partners, they do not yet have a teaching factory program that must exist in vocational schools or Vocational High Schools and networks with the Business World and the Industrial World (DUDI), which are still limited. Solution from the community services team namely training and assistance for establishing a teaching factory program. This is also the implementation of SDGs Number 4: the quality of education. The implementation method is observation, socialization, training, mentoring, and initiation to build networks for partners. Observations are carried out to obtain existing information. Teaching factory socialization and training is carried out by giving pre-tests and post-tests to participants. The result is increased participants' understanding of the teaching factory training material. Assistance has been carried out since the establishment of the teaching factory theme, namely taxation and computer accounting, determining the location of the internship at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo, and the launching of the teaching factory program. To increase the partnership with the Business World and the Industrial World, the community service team coordinated with KADIN Sidoarjo, and as a result, SMKN 2 Buduran Sidoarjo was invited to a meeting and met with KADIN Sidoarjo management. The output of this community service is that SMKN 2 Buduran already has a teaching factory program, "Taxation and Accounting Computers," and partnerships with member companies of the KADIN Sidoarjo and also a place for fieldwork practice of taxation, namely at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo.

The success story of a PIA entrepreneur in Kejapanan Village, Gempol District, Pasuruan Regency. And became famous until he became one of the Pasuruan Icons. PIA Cake Entrepreneur RB Warurejo Gang Nangka, Kejapanan has been established for 11 years. The price of PIA RB being sold consists of several types of variants as follows: 1) PIA RB cakes with green bean, pineapple and strawberry variants costing Rp. 5000/box of 6 pia cakes. 2) Chocolate, Cheese and other PIA RB cakes for Rp. 7000/box of 6 pia cakes. The PIA RB production system that is implemented is: 1) based on orders or by order. 2) done conventionally. And 3) done with an open layout. The marketing strategies carried out: 1) conversational marketing is a marketing strategy that builds on conversations or conversations. 2) through marketplaces such as shopee, Tokopedia, and others. MSME Assistance Strategies Needed in the Digital Age Through Financial Records, Calculation of Cost of Production, and Improved Marketing Management. The PIA RB Cake Entrepreneur has a workforce of 13 people and is still carried out conventionally and assisted by several workers. The solution offered by this service is to provide MSME strategy training in the Digital Age by providing production management, financial management and marketing management training. The benefits obtained can educate PIA RB entrepreneurs in Warurejo Gang Nangka, Warurejo, Kejapanan, to be able to work according to standards, think creatively and innovatively and be able to apply operational management, financial management and marketing management properly.

There are two problems with partners, they do not yet have a teaching factory program that must exist in vocational schools or Vocational High Schools and networks with the Business World and the Industrial World (DUDI), which are still limited. Solution from the community services team namely training and assistance for establishing a teaching factory program. This is also the implementation of SDGs Number 4: the quality of education. The implementation method is observation, socialization, training, mentoring, and initiation to build networks for partners. Observations are carried out to obtain existing information. Teaching factory socialization and training is carried out by giving pre-tests and post-tests to participants. The result is increased participants' understanding of the teaching factory training material. Assistance has been carried out since the establishment of the teaching factory theme, namely taxation and computer accounting, determining the location of the internship at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo, and the launching of the teaching factory program. To increase the partnership with the Business World and the Industrial World, the community service team coordinated with KADIN Sidoarjo, and as a result, SMKN 2 Buduran Sidoarjo was invited to a meeting and met with KADIN Sidoarjo management. The output of this community service is that SMKN 2 Buduran already has a teaching factory program, "Taxation and Accounting Computers," and partnerships with member companies of the KADIN Sidoarjo and also a place for fieldwork practice of taxation, namely at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo.

Purpose: This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique of Village Owned Enterprises in Indonesia. Theoretical framework: Information on management accounting strategies has a positive impact on company performance. BUMDes is one of the public agencies that must account toward the public for such performance. Design/methodology/approach: A quantitative approach with questionnaire as a data collection tool was created. This study identify the endogenous variables such as SMA Strategic Costing Techniques of Village Owned Enterprises in Indonesia. Besides, the exogenous variables are Deliberate Strategy, Market Orientation, and Organizational Size. Findings: The implementation of SMA Strategic Costing Techniques in Village-Owned Enterprises in Indonesia is influenced by the type of Deliberate Strategy and Market Orientation, while Organizational Size has no significant effect. Research, Practical & Social implications: This study provides empirical evidence that the SMA Strategic Costing Technique has been implemented in Village-Owned Enterprises in Indonesia. Implications for Practice, SMA Development in Village-Owned Enterprises in Indonesia that consider contingency factors (Deliberate Strategy, and Market Orientation). The results of this study indicate that there is support for the contingency theory. Originality/value: These findings can be used as a reference for Village Owned Enterprise managers in the development and planning of SMA practices in order to promote the achievement of organizational goals and objectives.

Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be important information for company management for creating integrated financialstatements. The purpose of this study isto determine whether earningsmanagementcanbecomeaninterveningvariabletowardsanintegratedreportthroughthecomponents of good corporate governance. This type of research is quantitative research, thepopulationusedismanufacturingcompanieslistedontheIndonesiaStockExchange.Thesampling technique used is purposive sampling. The data analysis technique used is to test theclassicalassumptionsfirst,thentesttheestimationofthepaneldataregressionmodelandthentestthe hypothesis analysis with the t-test. The analysis results found a relationship between severalcomponents of good corporate governance that can affect the integrity of financial statements,including institutional ownership, managerial ownership, and independent commissioners andearnings management. The conclusion obtained is that the Earning management variable is not able tomediate thestrengtheningof theintegrityof financial statements report

Kehidupan para nelayan memiliki kesejahteraan yang sangat kurang, hal ini disebaban karena pendapatan yang diperoleh sangat kecil. Penelitian tingkat kesejahteraan nelyan kupang sangat penting dilakukan dalam rangka untuk pemerataan kesejahteran msyarakat. Tujuan dalam penelitian ini adalah bagaimna cara meningkatkan kesejahteraan nelayan kupang yang berda di Kabupaten Sidoarjo. Metode penelitian yang digunakan adalah kualitatif, melalui metode ini dapat di ketahui secara mendalam dan jelas masalah yang dihadapi oleh para nelayan dalam rangkan untuk meningkatkan kesejahteraan mereka. Informan kunci dalam penelitian ini adalah msyarakat nelayan yang ada di 6 kecamatan di Kabupaten Sidoarjo, yang akan diwakili oleh 6 (satu) orang sesuai dengan jumlah lokasi di 6 Kecamatan di kabupaten Sidoarjo. Penentuan dari informan kunci ini menggunakan informan utama dan informan penunjang. Berdasarkan hasil wawancara yang dilakukan secara mendalam dan beberapa studi literatur maka ditemukan bahwa selain kurangnya modal untuk mengembangkan usaha laian juga masalah skill yang dimiliki oleh para nelayan sangat kurang sehingga mereka tidak mampu untuk melakukan usaha lain. Kata kunci: Kesejahteraan, pembiayaan inklusif, Al Mudharobah

The purpose of this study is to influence of Return on Equity (ROE), Current Ratio (CR), Net Profit Margin (NPM) and Debt To Equity Ratio (DER) to Earning Per Share (EPS) are partially and simultaneously. The research methode is Quantitative with sample research methods are food and beverage manufacturing companies period 2012 to 2016 with a total of 12 companies. Data from the IDX Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is carried out by tracking financial statements, annual reports (annual reports) and continuous reports or social information of the companies selected as samples. The results showed that simultaneously (Test F) Return on Equity, Current Ratio, Net Profit Margin, and Debt to Equity Ratio, is significant effect on the company's Earning Per Share. Partially (t test) the variable Current Ratio (CR) has a negative effect on Earning Per Share. While the variable Return On Equity (ROE), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) is not Significant effect on Earning Per Share.

Generally, monetary policy was a policy to achieve macroeconomic stability, as price stability, economic growth and the availability of employment. All target was difficult be executed because the tradeoff between variables. Indonesia after the monetary crisis changes its strategy of monetary policy by using the framework of targeting inflation. During the implementation of the policy strategy, the level of success was not satisfying so it needed to be reviewed whether the strategy used appropriate according to economic conditions in Indonesia.