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Previous research or relevant research has a very important role in a scientific work. Through previous or related research, theories and relationships or influences between variables can be strengthened. This article reviews the factors that influence how employee performance is influenced by the work environment, job satisfaction, and commitment to the organization in a literature review in the field of Human Resource Management. The findings from this research literature are that: 1) the work environment influences employee performance; 2) job satisfaction influences employee performance; 3) and commitment to the organization influences employee performance.

This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and methodologies in completing audits, evaluating the impact of subsequent events, the role and process of preparing auditor reports and management letters, as well as finding relevant facts in the audit process. This research not only provides an overview of current practices in the world of auditing, but also identifies knowledge gaps that may provide a basis for future research. By understanding in depth the key aspects of the auditing process, this article makes an important contribution to the development of audit science and facilitates a better understanding of future challenges and opportunities.  

The aim of entrepreneurship education is to develop attitudes, enthusiasm and the ability to create something of value for oneself and others. Creative, innovative, independent, leadership, good money management and never giving up are entrepreneurial attitudes that must be instilled in children from an early age. As followers of the Prophet Muhammad SAW we need to learn from his figure as an entrepreneur. Where in his journey as an entrepreneur, Rasulullah successfully proved that to start a business one does not have to have money first, there are other elements that are more important than that, namely that one must have the right entrepreneurial mentality. The purpose of this article is to analyze the importance of entrepreneurship education instilled from elementary school age in an Islamic perspective. This research uses a qualitative method with a literature-based approach. Qualitative research relies on the collection and analysis of non-numerical data (such as text, video, or audio) to understand concepts, opinions, or results. Entrepreneurship education taught at elementary school level is believed to be able to reduce children's consumption habits, train them to create something of value and give birth to the next generation to create jobs in the future.

This research aims to see the influence of the director's policy on a company contained in a literary work. The literary work used in this research is entitled Tuan Direktur by Hamka. The problem identified in this study is how the character's policy affects the performance of his company and the importance of coworkers. The descriptive qualitative method is used to describe and analyze the policies and strategies taken by the character Tuan Direktur in leading his company. Stakeholder theory becomes the theoretical basis to understand how the director's policies can affect various parties involved or interested in the company. The analysis was conducted by considering the perspectives and interests of various stakeholders, including employees, shareholders, customers, and the surrounding community. The results show that the director's policies in the novel include factors that make the policies appropriate or inappropriate. Each policy has a different impact on company performance and affects the interests of stakeholders differently. The implication of this study is the importance of the director's role in forming policies that consider the interests and perspectives of various stakeholders. By understanding the implications of directors' policies, organizations can improve corporate strategy and management to achieve better and sustainable performance.

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.

This research was conducted with the aim of identifying and analyzing the impact and influence of entrepreneurial characteristics on business success. The data analysis method used is a qualitative research method based on library research. The data analysis technique used analyzes the content of information collected and taken from various sources and references related to the research title.  The personality traits of an entrepreneur have a significant influence on the success of the company.  Entrepreneurial qualities are an important and inseparable part of becoming an entrepreneur. Because a positive personality makes it easier to face and overcome any situation.

This research aims to find out how vital information security compliance is in reducing the risk of Data Breach. The method used in this research is Library Research (Library) which is the method used in this writing, and in its use, this method uses books, and journals both in written form and online. Based on the results obtained from this research, it can be concluded that a Data Breach is an incident where sensitive data or important information becomes vulnerable or is accessed by unauthorized parties. To prevent a Data Breach, organizations need to take various security measures, policies, and practices, such as encryption, access management, physical security, network security, security training and awareness, security policies, and monitoring and auditing. Sensitive data protection helps maintain the confidentiality, integrity, and availability of data and protects the reputation and trust of customers and business partners. By implementing good sensitive data protection, organizations can reduce the risk of data breaches which can be financially detrimental and damage the company's image.  

This research aims to determine the effect of the use of digital money on the amount of money circulating in Indonesia. The method used is Library Research (Library) in this writing, this method uses books, and journals, both written and online. Based on this research, it can be concluded that the use of digital money brings efficiency in transactions, reduces operational costs, allows fast payments, and allows better transaction tracking. It changes the way we interact with finance, providing benefits to individuals, businesses, and the economy as a whole. However, it should be noted that security, regulation, and consumer protection are also important concerns in the development of this financial technology.

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.

The aim of this research is to determine the influence of entrepreneurship courses on students' interest in becoming entrepreneurs in the Fashion Design Vocational Education study program. This research is important because research on the influence of entrepreneurship courses on students' interest in entrepreneurship in the Fashion Design Vocational Education study program is the first to be conducted. Entrepreneurship courses are one of the courses that students must take. The respondents selected and used in this research were students of the Fashion Design Vocational Education study program. This research was conducted using a survey method using a list of questions (questionnaire) as the main instrument in collecting primary data. From the results of the research and discussion, it can be concluded that entrepreneurship courses have an influence on interest in entrepreneurship among students in the Fashion Design Vocational Education study program at Ngudi Waluyo University, because by taking entrepreneurship courses students gain insight into the concept of entrepreneurship and train entrepreneurial skills which include entrepreneurial characteristics, motivation, business plan, human resources, production and marketing which can increase interest in entrepreneurship and gain experience which can change students' mindset and behavior so that they have an interest in entrepreneurship

Analysis of financial performance is the most important thing for business people because financial performance is an indicator to find out whether the business being run will continue to run well in the future or not. All companies will analyze the company's financial performance so that the company can get an overview of the company's financial condition. One of them is a State-Owned Enterprise (BUMN) in Indonesia, namely PT Hutama Karya which is engaged in construction, as well as property and infrastructure development. The purpose of this study was to determine the condition of PT Hutama Karya's financial performance as measured using a liquidity ratio based on data, information, and records from the financial statements of PT Hutama Karya in 2020 to 2022. The results of the study show that PT Hutama Karya's financial performance in 2020 to 2022 can be said to be quite good because the company is able to pay its short-term debt. This is because the company's current assets are managed properly by the company's financial management which makes it increase significantly and there is a decrease in its current debt.

This study aims to determine the effect of price, service quality, consumer trust on usage decisions with customer satisfaction as a moderation for online transportation services, in this case Go Car. The population in this study are all customers who have used Go Car online transportation services. The sampling technique in this study was accidental sampling or accidental sampling so that there were 95 respondents. This study uses statistical tools, namely SmartPLS and Microsoft Excel as tabulation data processing. The results showed that during a pandemic, people chose to stay at home, and would only travel in very important conditions. So that consumer trust is one of the factors that can influence the decision to use Go Car online transportation services

In the current era of digitalization and globalization, information and communication technology has become an integral part of human life. The rapidly growing use of technology has also influenced almost all aspects of life, including the world of work. Technology has made work easier, increased productivity, and opened up new opportunities for companies to develop faster. Information and communication technology has now become an important factor in changing the way companies operate. Companies that are successful in facing technological changes and can utilize them effectively will have a competitive advantage in the market. Therefore, Human Resource Management (HRM) has experienced many changes since the start of the digital era. The digital era has had a significant impact on the way companies recruit, train and motivate their employees. In the digital era, companies not only need to understand technology, but also need to understand how technology can help in their human resource management.

The more stringent developments in business life, the more difficult it is for any company to maintain customer satisfaction from its competitors. For this reason, service quality is needed to retain consumers, not only service quality, price and promotion are also the most important things in retaining consumers. This study aims to identify the effect of service quality, price, and promotions significantly on customer satisfaction at Muliamart. The sample used was 100 respondents. The method used uses quantitative methods. The sampling technique used in this study was purposive sampling technique, namely sampling with certain criteria. The analysis model used is multiple linear regression analysis processed using SPSS 2022. The results of this study indicate that Service Quality has a partial effect (3.636 > 1.988), Service Price has a partial effect (2.427 > 1.988), and Service Promotion has a partial effect of (3.422 > 1.988) t-count > t-table on Satisfaction. Meanwhile, service quality, price, and promotion have a simultaneous effect of (46,765 > 2,700) f-count > f-table on consumer satisfaction. the magnitude of the coefficient of determination (R Square) is 0.594 or equal to 59.4%. And the rest is influenced by other variables.      

In this era, all companies are competing to develop their respective businesses so they can compete. The most effective way of developing a business is by maximizing the management of existing resources, and the resource that has the most important role, namely human resources. Companies can maximize the management of their human resources so that they can produce a maximum performance. There are several things that can affect performance, namely the work environment, work discipline and work motivation. The purpose of this research is to determine the effect of the work environment and work discipline on employee performance with work motivation as an intervening variable at UD. Eko Plastik. This research was conducted by distributing questionnaires to UD. Eko Plastik employees. The population in this study are all employees of UD. Eko Plastik. The sample of this research was 250 people using saturated sample technique. The data analysis technique uses SEMPLS with the help of the SmartPLS program. The results of this reseacrh are that the work environment has a direct positive and significant effect on work motivation, work discipline has a direct positive and significant effect on work motivation, the work environment has a direct positive and significant effect on employee performance, work discipline has a direct positive and significant effect on employee performance, work motivation has a direct positive and significant effect on employee performance, the work environment has a positive and significant indirect effect on employee performance through work motivation, work discipline has an indirect positive and significant effect on employee performance through work motivation.    

The growing subsector of the food and beverage industry, including the highly competitive restaurant industry, highlights the importance of research in maintaining businesses and increasing customer loyalty in this sector. The purpose of this research is to investigate the influence of service quality on customer loyalty through customer satisfaction as a mediator in Fun House Resto. The method used is the Partial Least Squares - Structural Equation Modeling (PLS-SEM) analysis technique with descriptive and quantitative analysis. The sample used was 100 respondents using purposive sampling method in determining the respondents. The results of the study indicate that service quality has a direct positive effect on customer loyalty, service quality has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on customer loyalty, and service quality has a positive and significant effect on customer loyalty through mediation of customer satisfaction. These results indicate that Fun House Resto should consider maintaining service quality and customer satisfaction in ensuring customer loyalty. Furthermore, as part of their efforts to maintain customer loyalty, they should also consider other factors such as product quality, facilities, prices, and others.

The purpose of this study is to identify the procedure for budgeting direct labor wages of the convection division at PT Wijaya Tirta Makmur. This type of research uses qualitative research. This study used primary data and secondary data. From the observations that have been made, it can be seen that all staff, both office and production, both have an important role in the production process.The results of this study show that the wage system used by PT Wijaya Tirta Makmur for convection division is a wage system based on the number of units of output which can certainly increase company productivity.    

Baggage handling has a very important role in supporting the safety and comfort of passengers while traveling by airplane, then processing the baggage according to existing procedures until the baggage arrives at its destination using the same aircraft as the passenger. To find out the handling of BHS in improving passenger baggage security, as well as solutions in handling BHS operational operations so as to improve passenger baggage security, baggage handling at Operations (BHS) at Sultan Muhammad Kaharuddin Airport, Sumbawa. It is carried out through a system that has several gradual processes. The process begins when passengers check-in and hand over their baggage to the check-in officer, then the baggage is given a special coded label as baggage identity. Then the baggage will enter the system with the conveyor belt as the path, then the baggage will go through several stages or levels of security and several stages of automatic sorting. After all stages of the process, both at the security level check and at the baggage sorting stage, are deemed safe, the baggage will go to the make up area of each airline or to the destination on the baggage identity tag which the system has read during the sorting process. Each stage of operations (BHS) is able to guarantee the safety and movement of the baggage is always maintained and monitored through a system that is connected to one another. The existence of a connection from the system guarantees that the baggage is in a safe condition, both the contents and physical condition of the baggage and the baggage handling process becomes faster and more efficient in terms of time and effort.