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This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

This research aims to investigate the role of leadership style in increasing employee performance effectiveness in the context of modern organizations. The main focus of this research is to analyze how different leadership styles, including transformational, transactional, and democratic leadership, influence employee motivation, engagement, and performance. Qualitative analysis methods are used to gain an in-depth understanding of employee perceptions of the leadership style applied in the workplace. This research involved in-depth interviews with a number of employees from various hierarchical levels in the organization. The data obtained was analyzed using a thematic approach, where the main patterns and themes surrounding employee experiences of leadership styles were explored and analyzed. The Donggala Regency Central Statistics Agency applies a democratic leadership style, where decision making involves deliberation to reach agreement. Leaders appreciate employee potential through research, while employees show responsibility in completing their tasks.

PT EQY is a textile company, especially yarn spinning. The activities of the staffing/packing department at PT EQY are packing, lifting, and moving cardboard boxes. This activity still relies on human power or manual material handling. This work is carried out repeatedly and continuously, causing complaints of pain in several parts of the body during work. This raises the risk of work postures such as Musculoskeletal disorders (MSDs). This research aims to produce a design for work aids that can reduce the risk of Musculoskeletal disorders (MSDs) using the Ovako Work Analysis System (OWAS) method. Based on the problem, work posture analysis was carried out using the OWAS method to find out whether the work posture of staffing/packing employees falls into the risky posture category or not. Based on the results of the Ovako Work Analysis System (OWAS) analysis research, it shows that the posture of staffing/packing workers is included in the high risk category and needs immediate improvement. This improvement involves designing work facilities, namely a handlift and packing table with an ergonomics approach, resulting in a handlift design with a height of 200 cm (2000 mm) and a packing table with a width of 200 cm (2000 mm) and a packing table with a length of 60 cm (600mm), width 60 cm(600mm), and height 104 cm(1040mm).      

The hotel's goal in running its business is of course to provide the best service to guests who stay overnight at the hotel or guests who only use the facilities or services available at the hotel. If a hotel can provide good service then the hotel has achieved success in accordance with its objectives. Success in achieving a goal is something that can be measured as the success of a company or agency. a leader is needed who is able to bring the hotel to its goals. Democratic leadership is a leadership style in which the leader involves team or group members in the decision-making process. This leadership style creates an environment where team members feel they have a voice and their contributions are valued. Democratic leaders support participation, cooperation, and shared leadership to achieve common goals. This research uses a qualitative approach. Secondary data is obtained externally through references from articles, journals and books. The sampling technique uses a non-probability sampling method with a purposive sampling method. The purpose of this research is to find out how the leadership of the food and beverage department of XY Jakarta Hotel involves employees in decision making to obtain wise decision results.

This research aims to test and analyze the effects of workload, work environment, and work conflict on work stress among employees. The analysis unit in this study consists of 36 employees. Samples were taken using saturated sampling techniques. Data analysis was conducted using statistics with the help of SPSS version 22. Based on the results of the data analysis using the t-test, it is known that partially, workload has a significant effect on work stress, the work environment has a positive and significant effect on work stress, and work conflict has a positive and significant effect on work stress. Meanwhile, based on the results of the data analysis using the F-test, it is known that simultaneously, workload, work environment, and work conflict significantly affect work stress. Therefore, it is recommended for companies to pay attention to the work environment conditions in order to reduce employees' work stress.

The following study aims to analyze and find out (1) The impact of incentives on the work results of PT employees. Amanah Safari Internasional Tour Travel, which has been running, (2) This research uses a qualitative approach to look for incentives to improve the performance of PT employees. Amanah Safari International Travel. Data mining methods encompass observation, documentation, and direct interviews with management and relevant staff. The results of this study show (1) the incentive system that the company has to provide material and non-material incentives to its employees, such as bonuses and social security, religious and non-religious awards and joint holidays. Employee quality, employee quantity, and employee attendance or discipline drive employee performance and motivation. This research shows that incentives can increase work morale and increase achievement, loyalty, discipline, and accountability towards positions. These valuable results can have an impact on improving employee performance. (2) According to the analysis results, PT. Amanah Safari Internasional Tour Travel has an incentive program that suits the needs of its employees, but further research is needed to improve the efficiency of this program. As a result, companies are expected to be able to maintain and improve their incentive policies to improve employee performance.

This study investigates the impact of digital gamification on employee motivation, engagement, and productivity in technology companies. Gamification, which integrates game design elements such as rewards, badges, and leaderboards into non-game environments, has gained popularity as a tool for enhancing employee performance in workplaces. The research employs a quantitative survey methodology to gather data from employees in technology firms that have implemented gamified systems. The findings reveal that gamification significantly increases employee motivation by tapping into intrinsic motivators such as autonomy, competence, and relatedness. Employees reported higher levels of engagement, with many attributing their increased participation to the fun and competitive nature of gamified tasks. Additionally, productivity improvements were observed, particularly among employees in roles that require individual performance, such as software engineers, where autonomy and goal-setting were key factors. The study also identifies variations in the effectiveness of gamification based on factors such as job role and organizational culture, emphasizing the need for customization to suit different employee needs. Despite these positive outcomes, challenges such as employee resistance, poorly designed systems, and resource constraints were noted as barriers to successful gamification implementation. These findings suggest that gamification is an effective strategy for improving motivation and engagement in technology companies but requires thoughtful design and alignment with company culture to maximize its impact. Future research should explore the long-term effects of gamification and examine how specific elements, such as leaderboards and rewards, influence employee behavior across different demographics.

XYZ is a multi-disciplinary company operating in the fields of mining contracts, engineering, procurement and construction as well as oil and gas services. This business entity, which has been established since 1972, has a strong commitment to Occupational Safety and Health (K3) which has become a culture in every element of the company. Basically, K3 is an effort to prevent/avoid/reduce accidents by stopping/removing/eliminating risks (risks). K3 is one of the requirements for increasing employee work productivity, this is closely related to achieving work or production targets. This research was conducted at the company PT. XYZ in the Balikpapan area. The aim of this research is to measure the level of employee concern for K3, with the efforts that the company has made through the rewards system, digitalization and audio-visual campaign methods. The research population is employees of PT. XYZ in the Balikpapan area. Sampling was carried out using a two-stage multi-stage cluster random sampling technique. The first stage is separated based on department cluster; Asset Management, SHE, SCM, HCBS, and Finance. The second stage is PT employees. XYZ is separated based on work environment stratification; office and field. Respondent data was analyzed with SEM-PLS using Smart PLS 3.0 software. The model developed illustrates that the rewards system, digitalization and audio-visual campaigns have a positive influence on worker safety motivation and indirectly influence worker safety behavior through worker safety motivation which acts as a mediating variable. Meanwhile, work safety motivation has a positive effect on work safety behavior.    

Human resources are very valuable assets and are a major investment that can determine the progress of an organization. Human resources who have knowledge, skills and attitudes that are in accordance with the needs of the organization will encourage creativity and new innovations so that they become a source of unique competitive advantage that is difficult to imitate. Thus, human resources as an asset in an organization must be managed effectively so that they are useful and effective in realizing organizational goals. Employee performance can be used as a benchmark to assess the progress of an organization. Performance measures can be seen from the number and quality of certain aspects according to the standards set by the organization or company, the form can be tangible (the measuring instrument or standard can be determined) or intangible (the measuring instrument or standard cannot be determined), depending on the form and process of implementing the work. This study aims to determine the level of work competence and work motivation as an effort to improve the performance of employees of the Archives and Library Service of Banjar City. This study uses a descriptive survey method, namely research that seeks to collect data, critically analyze the data and conclude it based on facts during the research period. The population in this study were employees of the Archives and Library Service of Banjar City, both civil servants and non-civil servants. Data processing used SPSS version 20. The results of the study were obtained from the results of testing with multiple linear regression tests showing that competence had an effect of 48.3%, and work motivation had an effect of 44.5% on performance partially, overall both variables had an effect of 78.9% and the remaining 21.1% was influenced by other factors.

JNE is the largest logistics company in Indonesia, this company is a freight forwarding company both domestically and abroad. In its business process JNE has an Outbound unit which is responsible for receiving goods from Sales Counter Official (SCO) agents and branch offices, processing, checking, packaging, and transporting goods to the appropriate destination. The purpose of this study is to determine the effect of Standard Operating Procedures (SOP), supervision, and Information Technology on Employee Performance in the operational management of the JNE Main Branch Medan Outbound unit. This research uses Descriptive Qualitative method in identifying problems. The results in this study state that SOP has a significant effect on Employee Performance because it is an important part of the smooth work process for employees, Supervision and Information Technology also have a significant effect on Employee Performance. Supervision ensures employees work in accordance with SOPs and achieve previously set work targets, and the use of Information Technology in the work process will increase the efficiency and effectiveness of employee work.

This study aims to determine the effect of self-control, work stress on cayberloafing in improving the performance of employees of the Food Security and Agriculture Office of Jepara Regency. The population of researchers is all civil servants at the Food Security and Agriculture Office of Jepara Regency as many as 100 people, in addition to the head of service, the sample that has been determined in this study is civil servants at the Food Security and Agriculture Office of Jepara Regency. Determination of the sample size using the Non Probability Sampling method with saturated sample technique. Data analysis in this study used the SmartPLS version 3 program. The data analysis technique used the Structural Equation Modeling (SEM) equation model. The results of the analysis and discussion show that self-control has a negative effect on cyberloafing, work stress has a positive and significant effect on cyberloafing, cyberloafing behavior has a negative effect on performance, self-control behavior has a positive and significant effect on performance, work stress has a negative effect on performance, self-control has a positive effect on Employee Performance through Cyberloafing, work stress has a negative effect on Employee Performance through Cyberloafing in Employees of the Food Security and Agriculture Office of Jepara Regency.

More time can be identified by applying AI to Big Data analysis in order to automate business processes on the platform. With the advent of AI and machine learning technologies, businesses can now interact with customers automatically because these technologies can provide honest feedback directly from customers. Many businesses currently use chatbots, which enable employees to communicate with customers around-the-clock. In business, machine learning can help determine the status of goods shipment. Data-data is time-based information that is analyzed to make it suitable for determining the status of the transaction. In addition, the use of machine learning can provide information about often purchased goods and assist consumers in examining goods that are highly valued

The silent way English language training was carried out at the Nurul Hasanah Kutacane Hospital. This silent way English language training aims to improve basic English skills for hospital employees. This English training method uses the silent way method. English language training using the silent method is used so that hospital employees can practice English language skills in medical sciences that will be used in the world of work. This English language training using the silent method was carried out thanks to collaboration between Nurul Hasanah Kutacane University and Nurul Hasanah Kutacane Hospital. This English language training is to assess evaluation using Quasy-Experiment (pre-experimental designs) with a design using one group pretest-posttest, where in this design there is no comparison group (control), but the first observation (pretest) has been carried out which allows the team to examine changes that occur after an experiment or posttest. The results obtained by the community service team showed significant changes in English language training through the silent way method to increase nurses' vocabulary in speaking English in hospitals.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

This study aims to conduct a literature review on previous research related to factors influencing employee turnover intention in human resource management. This research falls under the category of library research,. The analysis of theory and relationships between variables is carried out through journals obtained from sources such as Publish or Perish, Mendeley, Google Scholar, and e-books. The findings of the research indicate that employee competency levels have a positive impact on turnover intention, indicating that despite possessing high skills, factors such as employee motivation, salary satisfaction, and organizational climate also play a significant role in influencing turnover intention. Furthermore, work stress, organizational commitment, and job satisfaction were identified as factors having a negative impact on turnover intention. The study also underscores that a positive organizational culture can diminish turnover intention, emphasizing the need to consider other variables such as work environment, leadership style, and organizational commitment. Additionally, the research highlights emotional labor and burnout as significant factors, wherein heightened emotional exhaustion can amplify employees' inclination to leave their jobs. Subsequent research endeavors could explore contextual factors that may moderate or alter the relationship between the identified variables (such as competence, motivation, job satisfaction) and turnover intention.

The purpose of this research is to find out how much influence the implementation of recruitment outsourcing has on employee performance loyalty at Bank Syariah Mandiri Padangsidimpuan. This research uses a descriptive method with a quantitative approach. The results obtained in this research are (1) there is a significant relationship between the implementation of recruitment outsourcing and employee performance loyalty at Bank Syariah Mandiri Padangsidimpuan; (2) means that the level of relationship between the recruitment outsourcing implementation variable and the employee performance loyalty variable is strong; (3) there is a significant relationship between the variable implementing recruitment outsourcing and the employee performance loyalty variable at Bank Syariah Mandiri Padangsidimpuan; and (4) the application of recruitment outsourcing to employee performance loyalty at Bank Syariah Mandiri Padangsidimpuan based on calculations using the determination test formula obtained a value of 52.42% while the remaining 47.58% was influenced by other factors which were not examined by the research.  

Islamic business ethics are ethical norms based on the Koran and Hadith which must be used as a reference by anyone in business activities. This research aims to find out how to analyze Islamic business ethics in the laundry service industry in Alam Barajo District, Jambi City. The research method used is qualitative with a descriptive approach. Primary data was obtained from laundry business owners, employees and consumers from the laundry service industry in Alam Barajo sub-district, while secondary data came from observations and archives. The findings show that the application of Islamic business ethics in the laundry service industry in Alam Barajo District, Jambi has been implemented. The majority of the laundry service industry in Alam Barajo sub-district understands Islamic business ethics as exemplified by Rasululullah in trading. For example, trusting consumer goods, maintaining quality and service to customer satisfaction so that business development can run well.

The Pekalongan Regency Regional Secretariat Office is a very vital government agency because it has the task of assisting the Regent in formulating policies and administrative coordination for the implementation of regional apparatus duties and administrative services. With this task, SETDA is the "Qibla" for other regional apparatus organizations in the Pekalongan Regency Government. However, what happened was that several employees at the Regional Secretariat Office actually committed violations that today are called bureaucratic pathologies. This research uses a qualitative descriptive research type. Descriptive understanding is a discussion in the form of exposure to words and language, in a special natural context and by utilizing various natural methods. Qualitative research is research that intends to understand the phenomenon of what is experienced by research subjects. The purpose of this study was to find out about the procedures for providing grants and social assistance sourced from the Regional Revenue and Expenditure Budget of Pekalongan Regency, namely to find out the procedures or stages of applying for grants and social assistance, knowing local government policies and regulations and their implementation The results of this study indicate the existence of bureaucratic pathology in the activities of grant services and social assistance in the welfare division of the Pekalongan regional secretariat. Guidelines for the management of grants and social assistance sourced from the regional income and expenditure budget as outlined in the district head's regulations seem to have been ignored. In this study, the types of pathology that occur are explained. Most types of pathology that occur are caused by the bureaucracy itself. Bureaucratic culture since ancient times has not been able to be changed by the bureaucracy itself. In carrying out daily tasks, many of the bureaucracy have not been maximal in carrying it out, especially bureaucracy related to service. A paradigm shift is still very much needed within the bureaucracy itself. Efforts to overcome it are still not optimal, the support and commitment of the leadership is the main thing to change the existing bureaucratic paradigm.

In improving the quality and satisfaction of cadets,each Politeknik Bumi Akpelni must bi serious about paying attention to the needs and axpectations of the cadets and correcting all existing deficiencies. This improving academic administration service and administrative staff services. Politeknik Bumi Akpelni must be able to accept suggetions and constructive criticism internal parties, especially from cadets. From this background the problem that arises is : providing services regarding the level of satisfaction of cadets ad Politeknik Bumi Akpelni Semarang. The aim is to find out The level of satisfacation with academic services towards the level of satisfaction of cadet at Politeknik Bumi Akpelni Semarang.Based on the problem, the reserch method used is descriptive verification.The research results show that the services provided by academics are very important, the performance of the services provided to cadets ad Politeknik Bumi Akpelni Semarang can meet the expectations of cadets. Thus, academics must pay attention to and respond to complaints submitted by cadets ad Politeknik Bumi Akpelni Semarang. The Academi is expected to regularly is expected training and development to employees who directly deal with student.

DAZ Woven Sarong UKM in Gresik is a company which operates in the textile sector in the form of sarong clothing produced using traditional looms which to this day still maintains the quality and cultivates traditional crafts in the form of woven sarongs. The aim of this research is to determine the influence of Green Human Resource Management and Organizational Identification to improve Green Innovative Work Behavior of DAZ Sarong Tenun UKM employees in Gresik. The population of this study is 46 employees of DAZ Woven Sarong UKM in the production department. Sampling in this research the author used a saturated sample where all members of the population were used as research samples. This research is quantitative research to determine the relationship between the independent variable and the dependent variable. The results of this research show that the Green Human Resource Management variable has a significant influence on Organizational Identification, the Green Human Resource Management variable has a significant influence on Green Innovative Work Behavior and the Organizational Identification variable has a significant influence on Green Innovative Work Behavior. And the mediating variable Z can be said to be successful in mediating and being significant between variables X and Y. Based on the results of the t test on the variable , Based on the results of the t test on the variable Based on the results of the t test on the Z-Y variable, it was obtained that the t count was 11.150 which was greater than the t table of 2.016 with a significant value of 0.000 < 0.05, so H0 was rejected and H1 was accepted, which means that the Organizational Identification variable had a positive and significant influence on the Green Innovative Work Behavior variable.