Insights on accounting, management, digital business, and technology from the STIE YKPN academic community.
Marketing
A marketing funnel is a framework that describes a prospective customer’s journey, from getting to know a brand to becoming a loyal customer who recommends the product to others.In practice, the consumer journey does not always run in a straight line. However, a marketing funnel helps businesses und...
Accounting
Depreciation and amortization are two terms that come up very often in accounting, yet many students still mix them up. Put simply, depreciation is used to allocate the acquisition cost of tangible assets, such as vehicles, machinery, computers, and buildings, over their useful lives. Meanwhile, amo...
Marketing
When Apple launches a new generation of iPhone, consumers’ attention usually turns to the camera, performance, design, and latest features. However, there is one simple element that also plays an important role in Apple’s marketing strategy: color.For several iPhone generations, Apple has introduced...
Accounting
When may a company recognize revenue? Is it when the goods are shipped, when the customer pays, or when the company receives an advance payment? This question is one of the key concepts in financial accounting. In practice, revenue is not always the same as the cash a company receives. For transacti...
Accounting
Since 1 October 2026, the latest amended return has become the basis for tax rights and obligations. Taxpayers need to review their history of payments, refunds, and carried-forward overpayments before correcting a return.Checking documents and reconciling payments helps ensure that tax return amend...
Technology
Artificial Intelligence (AI) is becoming ever closer to everyday life. We use it to search for information, create content, analyze data, and even support business work.However, there is one side of AI that is rarely seen: the water needed behind the technology.Why does a digital technology that see...
Marketing
In marketing, every consumer has a different level of knowledge about a problem, its solutions, and the products available. Effective marketing messages therefore need to be tailored to the consumer’s level of awareness.Eugene Schwartz’s 5 Stages of Awareness concept helps marketers understand this...
Technology
Generative artificial intelligence helps businesses summarize data and identify patterns more quickly.
Technology
Cloud-based financial recording makes things easier for MSMEs, but it requires attention to data security.
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