This study is about digital ethics among Generation Z in the city of Surabaya, facing the era of digitalization and society 5.0 with various challenges on various social media platforms, so that it is expected to be more ethical, optimal and safe. One of the objectives of this study is to determine the response of Generation Z toward hoax information by using generation z digital literacy skills and digital ethics owned by generation z in the city of Surabaya. The problem being faced in this study is the amount of hoax news on social media that can affect the mindset and digital ethics of Generation Z. The method used is quantitative with data collection techniques by distributing data through a Google Form questionnaire and using information from previous literature, journals, online media and books. The results of the study reveal that the use of social media by Generation Z is in accordance with good digital ethics such as using social media to upload photos, send messages and for school and lecture activities. Generation Z also uses social media to see the latest information. However, if there is hoax news, Generation Z tends to check the truth. As a theoretical perspective a theory of uses and gratifications on digital media use to reveal this phenomenon.

Awal mula riset ini didasarkan pada desain busana yang dipakai penari tarian Sparkling Surabaya.  Busana yang digunakan oleh para penari seakan memberikan ciri khas yang unik jika dibandingkan dengan tarian daerah lain. Dengan adanya hal tersebut, peneliti tertarik dalam meneliti sebuah interpretasi serta mencari tahu busana tarian Sparkling Surabaya. Tujuan riset ini yaitu untuk mendeskripsikan busana, makna yang tekandung, aksesoris dan pengaruh perubahan tata busana Tarian Suramadu. Metode deskriptif kualitatif dengan pendekatan estetika fungsional digunakan dalam riset ini. Riset ini dilakukan di Kota Surabaya dengan teknik pengumpulan data yaitu observasi, wawancara serta dokumentasi. Berdasarkan hasil penelitian dan pembahasan menjelaskan keunikan busana tari Sparkling Surabaya yaitu pada busana yang khas menggunakan sayap, sampur, mahkota dan aksesoris lain yang disertakan. Sedangkan kaitannya dengan estetika busana yang digunakan pada penari Sparkling Surabaya yaitu ada pada penciptaannya melalui eksresi gerak dan karakter dari masyarakat kota Surabaya.

Studi ini menjawab pertanyaan tentang pajak, sumber pendapatan terbesar di Indonesia. Penelitian ini menguji pengaruh leverage dan profitabilitas terhadap agresivitas pajak yang dimoderasi oleh tanggung jawab sosial perusahaan. Tujuan dari survei ini adalah untuk mengetahui apakah ada perusahaan yang melakukan penghindaran pajak. Penelitian ini menggunakan data sekunder. Populasinya mencakup seluruh perusahaan manufaktur yang terdaftar di BEI antara tahun 2018 hingga 2020. Analisis data dilakukan berdasarkan SmartPLS, dan ditemukan sebanyak 147 sampel penelitian. Implikasi teoritis dari penelitian ini gagal membuktikan teori stakeholder, legitimacy, dan agency dalam menjelaskan agresivitas pajak. Hasil penelitian ini menunjukkan bahwa leverage dan tanggung jawab sosial perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak. Profitabilitas berpengaruh negatif signifikan terhadap agresivitas pajak. Tanggung jawab sosial perusahaan kemudian tidak mampu memperkuat leverage dan profitabilitas pada agresivitas pajak.

The research objective is to examine the effect of liquidity, leverage and profitability on firm value through the intervening dividend policy variable. The sampling method used is purposive sampling method. The data analysis method in this research uses path analysis. The results of the research reveal that liquidity and profitability do not have a positive and significant effect on dividend policy. Leverage has a positive and significant effect on dividend policy. Liquidity and profitability do not have a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value. Dividend policy has no positive and significant effect on firm value. Liquidity and leverage indirectly have no positive and significant effect on firm value through dividend policy dividend. While profitability indirect but significant positive effect on firm value through dividend policy.

This research aims to analyze each of the operational and financial factors that can be used as variables influencing decisions and the intensity of hedging. There are two test analysis model used in this study, the first to test the company decision to hedge as a measured by using dummy variables and the second model is used to test the intensity of the company in hedging as measured by the ratio of derivative and natural logarithm of derivative. By using Probit and Tobit regression, the results of the logistic regression test show that financial factors such as financial distress, and leverage, and so operational factors such as foreign sales variables did not influence the firm's decisions and intensity in carrying out hedging activities. Foreign debt variables, profitability, and firm size that include financial factors have a positive influence on company decisions and intensity in carrying out hedging decisions, while the last part of financial factors such as growth opportunity variables only has a positive effect on company decisions in carrying out hedging activities and have no effect on the intensity of firms in hedging activities. The liquidity variable has a negative influence on the decisions and intensity of the company in conducting hedging activities. The originality of this study lies in the intensity factor of the use of hedging on the company's operations and finances in hedging, whereas in previous studies only focused on the influence of factors that can influence hedging decisions.