Purpose: Purpose of this research is to find out what factors affect the production performance of CV Delta Power Listrindo so that later it can solve the challenges that exist in its production performance. Methods:. Production performance can be measured through various indicators, such as product efficiency, product quality, production time, and costs incurred. To achieve optimal production performance, companies need to implement various strategies and conduct analysis to find out what factors affect their production performance. CV Delta Power Listrindo finds challenges in its production performance, which requires a more in-depth analysis to find out what factors affect its production performance, this is what motivates researchers to conduct this research. Results: The results of the study describe, the number of requests is positive and significant on production performance, found in the t column section, the variable number of requests has a t value (2.337)> t table (1.703) and a significant 0.028 <0.05. Limitations: Of course, this research has limitations, namely as follows, this research only focuses on certain manufacturing industries, so the results in this study cannot be extended to all industrial sectors, and the data used in this study comes from a certain period of time, so it cannot capture long-term fluctuations that may affect production performance. Contribution : Based on the findings and results of research that shows the number of requests is positive and significant to production performance, variable demand is positive and significant to operational performance, and working hours are positive and significant to production performance. It is hoped that CV Delta Power Listrindo will pay more attention to the amount of demand, material inventory and working hours because these three factors have a positive and significant value on production performance. And it is hoped that further research can examine various factors, in order to find out what factors can affect the production performance of CV Delta Power Listrindo besides demand factors, material inventory, and working hours.

Purpose: This research aims to determine the influence of perceived convenience, social environment and financial literacy on interest in using QRIS among MSMEs in Pekanbaru City, moderated by education level. Research methodology: This study is a quantitative research, the data in this research have been acquired form the distribution of questionnaires and use Partial Least Square app technique which data processing was assisted by Smart PLS 3.0. In this research, a sample of 100 people was used. Results: Perception of convenience, social environment and financial literacy have a direct influence on interest in using QRIS among MSMEs in Pekanbaru City. Meanwhile, based on the moderation test, it was concluded that the level of education did not moderate the influence of perceived convenience and social environment on interest in using QRIS among Pekanbaru City MSMEs. However, the level of education is able to moderate the influence of financial literacy on interest in using QRIS among Pekanbaru City MSMEs.. Limitations: The research was conducted with a limited sample, both in terms of sample size and population diversity. This could affect the appropriate representation of the MSME population in Pekanbaru City and may limit the conclusions that can be drawn. Contribution: This research is expected to provide deeper insight into the factors that influence the adoption of QRIS payment technology, as well as the potential role of education level in this process.

Purpose: This study aims to determine the effect of foreign direct investment (FDI) and debt stock on tax revenue, which is moderated by government governance variables. Methodology/approach: This research is quantitative research that uses a purposive sampling method to take samples. The samples taken were all from the population in South Asia, namely India, Sri Lanka, Nepal, Afghanistan, Maldives, Bangladesh, Bhutan, and Pakistan, resulting in 76 observations. The data analyzed were in the form of panel data in the form of secondary data obtained from the World Bank database. Panel data have the advantage of allowing a cross-sectional analysis of data on the same units over several time periods. Results: The research results show that variable foreign direct investment has a significant positive influence on tax revenue, while the debt stock variable has a significant negative influence. After adding the government governance moderation variable, the results are found that the foreign direct investment and debt stock variables have a significant positive influence Limitations: The limitation of this research is that it uses a small population of research objects, so that it can be added to the number of countries used as research objects. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.

Purpose: This study aims to determine the factors related to competitive advantage, especially in Micro, Small and Medium Enterprises (MSMEs), and to gain an in-depth understanding of the field of Competitive Advantage by classifying, defining, and analyzing the latest scientific literature. Research Methodology: This research uses the systematic mapping study (SMS) method to examine scientific publications on the field of competitive advantage published from time to time based on focus and type of research. Results: The results of this study also provide a summary of current research topics and trends related to Competitive Advantage. Micro, Small and Medium Enterprises (MSMEs) can gain a Competitive Advantage through planned strategies. The goal of this strategy is to generate greater profits than competitors. To gain Competitive Advantage, many factors are equally important. Some of these are challenges, artificial intelligence, adoption, industry, covid, application, technology, data, performance, green innovation, capability, role, supply chain, innovation, and image classification factors. This factor creates and maintains a competitive advantage over competitors. Limitation: Limited number of variables in determining factors related to the development of micro, small, and medium enterprise (MSME) governance, such as MSME performance, Market Orientation, Innovation, Marketing, Dynamic Capabilities. Contribution: This research provides a practical way to learn which topics are appropriate for research and which areas require additional research and help researchers plan future discovery gap (gap) research.

Purpose: This research aims to analyze the influence of halal attributes, such as halal social environment, halal facilities, halal food and beverages, and services and staff of hotels or guesthouses, which are grouped into one variable, namely cognitive assessment, on consumer intention to visit, consumer willingness to pay, and WOM through Affective Assessment. Methods: This was a quantitative descriptive study. The data were processed using the Structural Equation Modeling (SEM) method through the partial least squares (PLS) or SEM-PLS approach. The data for this study were divided into two types: primary data obtained from questionnaires distributed online to 150 respondents in the Jakarta, Medan, and Kuala Lumpur areas. The testing consisted of two tests, namely the measurement test of the model (outer model) and the structural model test (inner model) using the SmartPLS3 tool. Results: Cognitive Assessment influences Intention to Visit, WOM, and Consumer Willingness to Pay through Affective Assessment by 90.6%, while the remaining 9.4% is explained by other constituent variables that are not explained in this study. Contribution: Adds variety to research on digital platforms and the diversity of culture, religion, and beliefs in the context of technology use. Limitations: At times, this research may face data limitations, especially if the data available from Airbnb or respondents are not sufficiently representative or complete.