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                <text> PROFITABILITAS MERUPAKAN SINYAL PENTING YANG MENJELASKAN NILAI PERUSAHAAN</text>
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                <text>This research expands previous research which has examined the factors that influence company value on the Indonesian Stock Exchange. Purpose: This research wants to show that the elements of financial reports provide signals for investors in making investment decisions. This research aims to examine the influence of profitability, solvency and &#13;
liquidity on company value. Method: This research used 120 samples from 40 companies listed in the LQ45 company category during 2020- 2022. Profitability is measured by the ROA ratio, solvency is measured by the Debt Ratio (DR), and liquidity is measured by the Current Ratio (CR). Analysis: the research model was tested using multiple linear&#13;
regression. Results and Discussion: Profitability has a positive and significant effect on company value, while the solvency and liquidity variables have an insignificant effect on company value. The results of this research imply that company profitability is an important signal for investors in managing investments in the capital market and for&#13;
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                <text>Sri Wahyuni</text>
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                <text>ANALISIS EFISIENSI PENGANGGARAN BIAYA PADA PROYEK ABC TAHUN 2023</text>
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                <text>The interest in this research arises from the contradiction between the increasing need for tissue use in modern society based on data from the Food and Agriculture Organization (FAO) and the threat it poses to environmental sustainability through deforestation for tissue raw materials and tissue waste disposal. One of the companies that actively promotes the production of environmentally friendly tissue is Tessa tissue manufacturer. This research utilizes a purposive sampling technique, selecting members of the green community who consume various Tessa tissue products. The data processing in this study &#13;
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                <text>Conny Tjandra Rahardja, Da’isya Arumanda Chitta Fataya</text>
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                <text>PERAN MEDIASI SIKAP HEDONIS DAN UTILITARIAN DALAM MEMPENGARUHI HUBUNGAN KETERLIBATAN AFEKTIF DAN KOGNITIF TERHADAP NIAT BELI PRODUK APPLE</text>
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                <text>This study aims to examine the effect of affective and cognitive engagement on purchase intentions on Apple-branded products with Hedonic and utilitarian attitudes as mediating factors. The data source applied to this research is primary data. The sample for this research is men and women aged 18 to 50 years who buy Apple-branded products on Java. The number of samples applied was 131 respondents who were selected through actual &#13;
purposive sampling based on certain criteria. Data collection was carried out by distributing questionnaires online using the Google Form platform. The collected data were analyzed using multiple linear regression methods with the help of SPSS software. Research findings show that affective involvement correlates with Hedonis attitudes of a consumer of Apple products, cognitive involvement influences utilitarian attitudes of consumers of Apple products, Hedonic and utilitarian attitudes influence purchase &#13;
intentions of consumers of Apple products, Hedonic attitude mediates the relationship between affective involvement and purchase intentions of Apple products, utilitarian attitudes mediate the relationship between cognitive engagement and purchase intentions of Apple product</text>
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                <text>Heni Kusumawati, Anisa Triska Sari</text>
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                <text>Sri Wahyuni</text>
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                <text>ISSN 2621-7880 (Online) /1978-3116 (Cetak)</text>
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                  <text>JAM Vol 34 No 2 Agustus 2023</text>
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          <element elementId="50">
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                <text>UJI BEDA KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH ANTARA SAAT PPKM DIPERKETAT DAN SETELAH PPKM DIPERLONGGAR</text>
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                <text>Regional Tax, Regional Levy, Covid-19.</text>
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                <text>This study aims to determine the impact of the Covid-19 pandemic on Regional Tax and Regional Levy revenues. More precisely, to test and analyze whether there is a difference in contribution between Regional Tax and Regional Levy between when PPKM rules are tightened and after PPKM rules is relaxed. The sample selection in this study used the judgment sampling method. The data used as an analysis tool is data on the realization of &#13;
regional tax revenues and regional levies in Surakarta City from 2020 to 2022 obtained from &#13;
the BPKAD Surakarta City. The results of this study show that there is a difference in regional tax contributions in Surakarta City between when PPKM is tightened and after PPKM is relaxed, and there is no difference in regional levy contributions in Surakarta City between when PPKM is tightened and after PPKM is relaxed.</text>
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                <text>Hana Nur Sahari, Rudy Badrudin</text>
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                <text>Sri Wahyuni</text>
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                <text>ISSN 2621-7880 (Online) /1978-3116 (Cetak)</text>
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