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This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

This study aims to analyze the effect of wages, workload, and work discipline on employee performance at Bakpia Latief MSME in Kediri. The research method employed is quantitative with a survey technique. The sample consists of 32 respondents selected through a saturated sampling technique. Primary data were collected using a Likert-scale questionnaire that had been tested for validity and reliability, while secondary data were obtained from documentation and literature review. Data analysis was conducted using multiple linear regression preceded by classical assumption tests. The results indicate that wages have a positive and significant effect on employee performance, while workload and work discipline do not have significant partial effects. However, simultaneously, the three independent variables significantly influence employee performance, with a coefficient of determination (R²) of 0.579, indicating that 57.9% of employee performance variation can be explained by wages, workload, and work discipline. This study highlights the importance of a fair wage policy in enhancing performance, although other factors such as workload and discipline still need to be managed proportionally.

Most agencies recognize the importance of work discipline as a foundation for shaping obedient and responsible employees. At KSP Semarak Dana Mojokerto, the implementation of work discipline, workload distribution, and motivation has been carried out to improve performance. However, issues such as low discipline, workload imbalance, and uneven motivation still persist, affecting employee performance. This study aims to examine the influence of work discipline and workload on employee performance, with work motivation as an intervening variable. The research was conducted through questionnaire distribution to employees. The population consisted of all active employees of KSP Semarak Dana Mojokerto. A total of 35 respondents were selected using non-probability sampling with the census or total sampling method. Data analysis was performed using path analysis with the SPSS 25 program. The results indicate that work discipline has a positive and significant effect on employee performance, while workload does not significantly affect performance. Work discipline also has a positive and significant effect on motivation, and workload has a positive and significant effect on motivation. However, motivation is not able to significantly mediate the relationship between work discipline or workload and employee performance at KSP Semarak Dana Mojokerto.

In the dynamic era of globalization, Human Resource Management (HRM) has become key to success for companies in the global market. Global HRM involves an approach that considers global factors such as culture, labor regulations, and market demands. Challenges include adapting to cultural diversity, varying labor regulations, and managing dispersed teams. However, global HRM also presents opportunities, including broader access to global talent. Through detailed analysis, this journal aims to provide valuable insights for HRM practitioners and company leaders in managing human resources in the globalization era. The research method used is qualitative and descriptive, with literature studies as the data source. The research results highlight the importance of global human resource management in achieving organizational goals in diverse global markets. Proposed solutions include flexibility, effective resource management, cultural awareness enhancement, and employee engagement. With the implementation of effective HRM policies, organizations can enhance their performance and achieve their business goals in the global business era