Purpose: Capital structure is an important factor for the company because it will be directly related to the financial condition of the company. This study aims to determine the effect of asset structure, earning volatility, and financial flexibility on capital structure.Design/methodology/approach: The population in this study was 52 companies in the consumer goods industry sector on the Indonesia stock exchange (IDX) and a sample of 39 companies obtained by purposive sampling method. The research method used in this study is multiple linear regression analysis using Eviews software.Findings: The test results in the study show that asset structure and financial flexibility have a positive effect on capital structure, while earning volatility does not affect capital structure in companies in the consumer goods industry sector on the IDX.Research limitations/implications: The results of this research can contribute to the addition of knowledge in the field of accounting, especially regarding the capital structure. Company management can use the results of this research as a reference and consideration to find out the factors that affect the capital structure so that company management can still maintain the company's survival and improve company performance.Practical implications: The results of this study can contribute to the addition of knowledge in the field of accounting, especially regarding capital structure. Company management can use the results of this research as a reference and consideration to determine the factors that affect the capital structure so that company management can still maintain the survival of the company and improve company performance.Social implications: This study only uses the variables of asset structure, financial flexibility and earning volatility as independent variables. Further research is recommended to consider the use of other variables that can affect capital structure and if using the same variable is expected to use research objects that have stable or increasing asset and income values, so that asset structure variables and profit volatility can show significant results and influences.Originality/value: This study is one of the few studies that examines how the effect of asset structure, profit volatility and financial flexibility on capital structure in companies in the consumer goods industry sector on the IDX. Company management must pay attention to the composition of the capital structure as well as possible and make careful planning and the right decisions so as to produce a capital structure that can provide profits.

This research aims to analyze the effect of online business on economic growth in Java Island, segment and optimize aspects that support the development of internet business in the locus of Java Island, especially East Java Province, and complement it with a The existence of social.The method used is a combination of 5 techniques, namely regression analysis, thematic map visualization, clustering, spatial analysis, and text mining. This research has major implications for the development of MSMEs because MSMEs have succeeded in implementing e-commers in their sales and this greatly affects economic growth. Through the support of other analyses, it will also be known that the factors that support economic growth are more complete. The results show that online business affects the economic growth of provinces in Java. Online business businesses need to continue to be optimized by improving the quality of HDI and web networks, especially in the development priority areas of East Java Province. Programs related to the advanced economy need to be encouraged to align changes in the order of society with MSME activities in adapting to the e-digitalization period. This research has major implications for the development of MSMEs because MSMEs have succeeded in implementing e-commers in their sales and this greatly affects economic growth. Through the support of other analyses, it will also be known that the factors that support economic growth are more complete. This condition is more specific to developing countries and Covid-19 Pandemi.

Purpose: The surface characteristics of wood such as surface roughness, surface free energy (SFE) and wettability are important properties influencing further manufacturing processes such as gluing and coating. The purpose of this study is to determine the influence of surface roughness of ten tropical woods on their SFE, wettability and bonding quality for water-based acrylic and solvent-based alkyd varnishes. Design/methodology/approach: The woods tested in this study were fast-growing teak, afrika, sungkai, mindi, merbau, durian, lamtoro, pulai, acacia and kempas. Wood surfaces were prepared in unsanded and sanded using an abrasive paper of 120 grits. SFE values were calculated based on the Rabel method. Wettability values were measured based on the contact angle between varnish liquids and wood surfaces using the sessile drop method, and the S/G model was used to evaluate the wettability of the varnishes on the woods surface. The bonding quality of the varnishes was measured using a cross-cut test based on the ASTM 3359-02 standard. Findings: The results show that unsanded kempas wood had the roughest surface with a Ra value of 16.24 µm, whereas sanded lamtoro wood has the smoothest surface with a Ra value of 6.86 µm. The unsanded afrika wood had the highest SFE value of 53.61 mJ/m², whereas sanded fast-growing teak had the lowest SFE value of 36.17 mJ/m². Sanded merbau woods had the lowest K value of 0.022 for the water-based acrylic varnish, whereas unsanded afrika wood had the highest K value of 9.253 for the alkyd varnish. Afrika wood with the highest K values (highest wettability) for both acrylic and alkyd varnishes produced the highest bonding quality (grade 4-5). Compared to the water-based acrylic varnish, the solvent-based alkyd varnish was more wettable and generated better bonding quality. Research limitations/implications: Improving the quality of fast-growing wood from plantation by painting could be considered to increase their use for higher value wood products. Practical implications: Compared to water-based acrylic varnish, solvent-based alkyd varnish was more wettable and generated better bonding quality. Originality/value: The originality of this research is to evaluate the values of surface free energy. SFE could be used to quantitatively determined the wettability of paints liquid in the surface of wood

The prolonged duration of the Covid epidemic has contributed to the challenging situation faced by land-based Micro, Small, and Medium Enterprises (MSMEs), leading to difficulties in meeting tax obligations. This study aims to identify the factors causing low tax compliance among micro, small, and medium-sized businesses. Employing quantitative methods, the research relies on primary sources and specifically focuses on small and medium-sized companies in Sidoarjo Regency. Purposive sampling was employed, resulting in the inclusion of 164 micro, small, and medium-sized firms meeting the specified criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Square. The study reveals that supply chain sustainability significantly and positively influences taxpayer compliance. Additionally, supply chain sustainability, quality of staff tax services, financial attitudes, and tax comprehension all demonstrate substantial and positive impacts on taxpayer compliance. Indirectly, Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding exert a significant influence on Development Sustainability in Sidoarjo Regency, East Java Province, Indonesia, through Taxpayer Compliance as an intervening variable for MSMEs. This research contributes to the existing literature by confirming that taxpayer compliance is influenced by Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding. Furthermore, the study validates the application of the theory of planned behavior in exploring the moderating effect of tax compliance between Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding on development sustainability, particularly in the context of developing countries.

All countries affected by COVID-19 are facing difficult problems in overcoming the outbreak and the socio-economic impacts it has caused. The aim of this research was to determine the effect of a green economy and low carbon development on green growth and multilateral issues. This research is a descriptive research that uses a literature study type or approach. The results of the study reveal that the application of a green economy is able to encourage national economic growth and problems in the multilateral field, as well as improve social welfare. In order for a green economy to be realized for the country, various parties must support policy makers so that a sustainable green economy can be created. The green economy also contributes to maintaining environmental sustainability and forming ecosystems that can be enjoyed by present and future generations.