This study aims to determine the application of SAK EMKM financial accounting standards to UMKM in the city of Tanjungbalai. This research uses primary and secondary data. In this study, the population is 5,360 UMKM owners and using the Slovin formula in determining informants to be 98 UMKM. While the data in this study were collected using structured interview techniques and questionnaires. The method used is qualitative with a descriptive approach. Based on the results of the analysis, it is known that the implementation of SAK EMKM in the city of Tanjungbalai has not yet fully occurred. Based on the data that has been collected, the obstacle in implementing SAK EMKM is that the preparation of financial reports based on SAK EMKM has a process that requires time, energy and sufficient accounting knowledge for UMKM to apply this standard. So from these obstacles, it is evident from the 98 UMKM studied, only 12 UMKM use these standards.

The increasingly rapid development of the business sector in the era of digitalization has an impact on increasingly tight business competition, especially in the city of Pekanbaru. This requires business actors to be able to compete and attract the attention of consumers to be interested in buying products so they are not left behind. One way that business actors can do to face the increasingly competitive competition is through the formation of a positive brand image and the utilization of social media Instagram as digital marketing which is expected to influence consumer buying interest. The aim of this study is to analyze the influence of brand image and social media Instagram on consumer buying interest. Simple random sampling was used as the sampling method of this research by taking data through questionnaires from 120 respondents. SEM (Structural Equation Model) in AMOS 26 was used to analyze the data. The analysis results show that brand image and social media Instagram significantly influenced consumer buying interest. In addition, it was also found that social media Instagram significantly influenced brand image.

Tujuan dari penelitian ini akan digunakan untuk menilai kinerja keuangan PT Wijaya Karya Beton Tbk. Metode penelitian deskriptif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Laporan keuangan empat tahun termasuk dalam sampel survei (2018-2021). Hasil dari penelitian ini didasarkan pada analisis rasio arus kas yang digunakan untuk mengevaluasi kinerja keuangan PT Wijaya Karya Beton Tbk. Dan entitas ini memiliki nilai total pengaruh yang minimum, terlihat jelas dalam dari beberapa rasio. Setiap tahun, jumlah dana yang tersisa menyusut. Beberapa rasio memiliki nilai negatif, sedangkan yang lain tidak.