Purpose: To analyze the affect of digital marketing strategies on increasing sales of Gringsing weaving products and the obstacles faced by business actors in implementing digital marketing are also identified so that the implementation of the strategy can run optimally. Method: The research methodology used was descriptive with a qualitative approach. The type of data used primary data from which researchers collected data through interviews. Result: The results of the discussion is that the attempt of applicating digital marketing has apositive impact on the sales of Gringsing weaving products. Digital marketing strategies, including the use of social media, online stores, and creative content, can increase brand visibility, reach global markets, and attract consumers. However, Gringsing weaving business actors need to overcome several obstacles, including lack of knowledge and skills in managing digital platforms, and limited human resources. Contribution: over all this research was in strengthen the brand image of Gringsing Weave in Bali. Limiation: The limitation of this research is focus on digital marketing, need more deep research with regard to digital marketing.

Purpose: This research aims to photograph accounting practices of boarding house entrepreneurs based on local cultural values. Methodology/Approach: This study uses a spiritual paradigm with an Islamic ethno-methodology approach. There are five stages of data analysis: charity, knowledge, faith, revealed information, and ihsan. Qualitative methods were used. Data collection techniques consisted of passive participant observation and structured interviews. Purposive sampling was used to determine informants. The participants were three boarding-house entrepreneurs. Results: The research results show capital accounting practices and simple capital-recording methods. In addition, boarding-house entrepreneurs practice accounting based on the value of worship. This is reflected in the actions of boarding house entrepreneurs, who use profits from boarding house businesses not only for worldly interests but also for the interests of the afterlife, such as sharing with people in need and carrying out the Umrah pilgrimage. Incorporating worship in all activities is one of the local communities’ local cultural values, which is often expressed through lumadu "diila o'onto, bo wolu-woluwo, " meaning invisible but present. This expression teaches that in life, do not just chase what is visible, but also look for something that is invisible but exists. Limitations: The limitation of this study is that the information collected was limited to boarding house entrepreneurs and did not explore information from boarding house facility users. Contribution: This study contributes to the literature by presenting the concept of accounting by boarding house entrepreneurs, which is not limited to the material level, but is full of local culture and religiosity.

Purpose: This study aims to determine the effect of using Paylater and Cash on the Impulse Buying behavior of e-commerce shopee users in Kupang City. The population in this study is the people of Kupang city who use Paylater and Cash on delivery e-commerce shopee, the data used in this study were obtained through a questionnaire. Method: The data analysis technique in this study used descriptive analysis, instrument test, classical assumption test, multiple regression analysis, and hypothesis testing using SPSS version 26. The method used in this study is quantitative. Result: The results of this study show that the paylater variable has a partially significant effect on the impulse buying behavior of e-commerce shop users in the city of Kupang. Limitation: Determining the sample using the Slovin method resulted from the calculations of 100 residents of Kupang City. Contribution: The cash on delivery variable has a significant effect on the impulse buying behavior of Shopee e-commerce users in the city of Kupang. Simultaneously, paylater and cash on delivery have a significant effect on the impulse buying behavior of e-commerce shop users in the city of Kupang.