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The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

This study aims to examine and analyze the influence of financial literacy and financial planning on financial management with financial attitude as a mediating variable among production employees of PT. Yih Quan Footwear Indonesia. This research employs a quantitative approach. The population consists of production employees of PT. Yih Quan Footwear Indonesia located in the Batang Integrated Industrial Estate, with a total sample of 112 respondents. Data were collected through an online questionnaire distributed via Google Form. The data analysis technique includes the analysis of the structural model (Inner Model), measurement model (Outer Model), and hypothesis testing. Data processing was carried out using SmartPLS 4 software. The results indicate that financial literacy has no significant effect on financial management, while financial planning has a positive and significant effect on financial management. Furthermore, financial literacy positively and significantly influences financial attitude, whereas financial planning shows no significant effect on financial attitude. Financial attitude has a positive and significant impact on financial management and mediates the relationship between financial literacy and financial management. However, financial attitude does not fully mediate the relationship between financial planning and financial management. These findings highlight the importance of enhancing employees’ financial literacy and attitudes to enable more prudent, structured, and sustainable financial management.

This research aims to analyze the partial and simultaneous influence of Leadership (X₁), Work Motivation (X₂), Compensation (X₃), and Work Environment (X₄) on Employee Performance (Y) at PT. Kalisari Putra Semarang, a company in the transportation sector. Using a quantitative associative method, data were collected from a census of 85 permanent employees (N=85) through questionnaires and analyzed using multiple linear regression (SPSS). The results confirmed that all four independent variables significantly and positively influence employee performance (all tₕᵢᵗᵘⁿg > tₜₐᵦᵉᵡ 1.66). Leadership (X₁) was found to be the most dominant factor, with the highest regression coefficient (β = 0.373), followed by Compensation (β = 0.182), Work Environment (β = 0.145), and Work Motivation (β = 0.110). The model demonstrated a strong explanatory power, with the Coefficient of Determination (R²) reaching 0.898, indicating that 89.80% of the variation in employee performance is explained by these factors. The main managerial implication is that improving leadership quality and competency is the most critical factor for maximizing employee performance in this company.

This study examines the factors affecting Ship Agency Company Performance (Y) at Tanjung Emas Port, Semarang. The focus is on four independent variables: Waiting Time Perception (X1), Loading and Unloading Productivity (X2), Document Handling (X3), and Human Resources (X4). Using a quantitative approach and multiple linear regression analysis, data were collected from 100 employees across 27 agency companies. The results indicate that all four independent variables have a positive and significant partial effect on company performance. Waiting Time Perception (X1) was identified as the most dominant factor, with a coefficient of β=0.322\beta = 0.322β=0.322 and tcount=3.152t_{count} = 3.152tcount​=3.152, suggesting that docking time efficiency (influenced by pilot services and vessel intensity) is the key determinant of agency performance. The coefficient of determination (Adjusted R2R^2R2) is 0.370, indicating that 37% of the variation in performance is explained by the model, while the remaining 63% is influenced by external factors such as weather and macro policies. This study underscores the importance of managing port time effectively and improving Human Resources competencies to enhance agency performance in congested and digitized maritime environments, offering strategic recommendations for regulators and port managers.

This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. Among these variables, leadership style shows the most dominant influence in improving employee performance. The coefficient of determination (R²) value of 0.925 indicates that 92.5% of employee performance variation can be explained by these three variables, while the remaining 7.5% is influenced by other factors outside the research model. These findings highlight the crucial role of effective leadership, fair motivation systems, and a supportive work environment in enhancing employee performance and productivity within the agribusiness sector.

This study aims to analyze the influence of leadership style, work motivation, and the work environment on employee loyalty at Coffee Shop Lingkar in Semarang City. The background of this study stems from the phenomenon of fluctuating employee loyalty levels, characterized by staff turnover within a certain period. The research method used a quantitative approach with census sampling, with the entire population of 36 employees being sampled. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 application. The results show that leadership style has a positive and significant effect on employee loyalty. Work motivation also proved to have a positive and significant effect and was the dominant factor influencing loyalty. Furthermore, the work environment had a positive and significant effect, although its influence was less significant than the other variables. Overall, these three variables explained 82.4% of employee loyalty, with the remainder influenced by factors outside this study. This research provides a practical contribution to Coffee Shop Lingkar's management in improving employee loyalty through developing a participatory and transformational leadership style, providing continuous motivation, and creating a conducive work environment.

Digital transformation in public services is an absolute necessity in the era of the Industrial Revolution 4.0, including in local government personnel management. This research analyses the digital transformation of civil servants’ (ASN) promotion services through the implementation of the Promotion Management System (SIPEKAT) at the Regional Personnel Agency of Sidoarjo Regency. Employing a qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation study, this research explores the transformation process from a manual to a digital system, the implementation challenges, and its impact on service effectiveness and efficiency. The results indicate that the digital transformation via SIPEKAT successfully increased processing time efficiency by up to 60%, reduced the use of physical documents by up to 85%, and improved the transparency and accountability of the services. However, challenges were found, including a digital competence gap among employees, limitations in technological infrastructure in several Regional Government Work Units, and resistance to change from some stakeholders. The novelty of this research lies in the comprehensive analysis of the digital transformation ecosystem of personnel services, integrating technological, organisational, and user behaviour perspectives, whilst producing an e-government implementation model for personnel services that can be adopted by other local.

Employee performance is a crucial element in determining the success of the company's operations, especially in the logistics sector which demands efficiency and speed of service. This study aims to analyze the factors that affect the performance of employees of PT. Universal Tunggal Logistics which operates at the Port of Tanjung Emas Semarang. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to employees of the operational and administrative departments. The variables tested included work motivation, work environment, leadership style, and employee competence. Data analysis was conducted to identify the dominant factors that contribute to the performance improvement. The results of the research are expected to make an empirical contribution to the development of more effective managerial strategies in improving productivity and service quality. The novelty of this research lies in its focus on the EMKL (Sea Cargo Expedition) industry, which has unique operational characteristics compared to other service sectors, such as high dependence on cross-agency coordination, port dynamics, and tight time demands. The findings of this study are expected to be a reference for similar logistics companies in designing adaptive and evidence-based human resource policies, as well as strengthening competitiveness amid the challenges of globalization and digitalization of the logistics sector.

Social media has evolved into more than just a means of communication; It now plays an important role in shaping the image of the institution, providing recognition, and increasing employee motivation and involvement, especially in public service institutions. This study aims to determine the effect of the use of Instagram @dinkopukmperindagkotaserang accounts on employee self-actualization at UPT Pasar Kota Serang. The method used is a descriptive quantitative approach with survey techniques. The population and sample in this study amounted to 40 employees, which were taken using the total sampling technique. Data analysis was carried out with the help of SPSS software version 26, including validity tests, reliability tests, descriptive statistics, and simple linear regression. The results of the study show that the use of Instagram accounts has a significant influence on employee self-actualization. The determination coefficient value of 0.471 shows that 47.1% of the self-actualization variable is influenced by the use of Instagram accounts. These findings indicate that the better the content management and the higher the employee's involvement with the account, the higher the level of self-actualization achieved in carrying out their role as public servants. This study recommends optimizing institutional social media strategies as part of efforts to improve the quality of human resources and the effectiveness of public services.

This study examines the concept of women's leadership from an Islamic and Catholic perspective and how religious values ​​influence the acceptance and legitimacy of women's leadership in the public sphere. Using a qualitative approach using a desk study method, this study analyzes religious texts, scientific literature, and case studies of the leadership of two Southeast Asian women: Megawati Soekarnoputri in Indonesia and Corazon Aquino in the Philippines. The results show that both Islam and Catholicism have complex histories and interpretations of women's roles in leadership. While conservative and patriarchal readings exist within both traditions, there is also interpretive space that allows women to emerge as leaders. The leadership of Megawati and Aquino demonstrates that women are capable of leading with distinctive styles rooted in values ​​of spirituality, morality, and service. Both demonstrate a non-confrontational yet effective leadership approach, which simultaneously opens up space for reinterpreting women's roles in religion and politics. Thus, women's leadership is not a deviation from religious teachings, but rather part of the socio-religious dynamic that demands inclusivity and equality.

Employee performance is a key factor in the operational success of a business, including at Kalenan Cafe & Resto Sawahan Nganjuk, which is growing in the culinary sector. The low performance of some employees is suspected to be influenced by suboptimal leadership styles and a compensation system that is not transparent and fair. This study aims to examine the effect of leadership style on employee performance; the effect of compensation on employee performance; and the simultaneous effect of leadership style and compensation on employee performance. The study employed a quantitative survey approach with 65 employees selected using simple random sampling. Data were collected through questionnaires and documentation related to performance, leadership, and compensation, and analyzed using multiple linear regression. The results indicate that leadership style has a positive and significant effect on employee performance, while compensation has a negative yet significant effect. Simultaneously, leadership style and compensation significantly influence performance. Therefore, implementing a participative leadership style that supports two-way communication and a fair compensation system is essential to enhance employee motivation and performance, as well as to create a productive, harmonious work environment that supports business growth.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

Nowadays, the success of a company in achieving its goals certainly cannot be separated from employee performance. From this, companies should be able to understand the importance of Human Resources (HR) in the company because they all work together to achieve the goals the company wants to achieve. On this basis, this research aims to determine the influence of training, laissez-faire leadership style, and work discipline on employee performance in the Accounting and Finance Division at the Surabaya Main Branch of the Indonesian Post Office. This research uses quantitative methods. The population is all employees at the Surabaya Main Branch Post Office in the Accounting and Finance division, totaling 55 people. Sampling is saturated sampling by making the entire population as respondents. The scale used in this research is an ordinal scale with the Likert method. Data collection techniques are interviews and questionnaires by distributing statements directly to respondents. Then for data analysis techniques using Partial Least Square (PLS) measurements of the outer model and inner model. The research results show that training, laissez-faire leadership style, and work discipline support increased employee performance. This shows that the better and more effective the training, laissez-faire leadership style, and work discipline implemented, the better the employee performance at the Surabaya Main Branch Post Office will be.

This study explores key antecedents of turnover intention among employees in the warehouse industry, with a focus on workload, work stress, and job satisfaction. Conducted at CV. Sejati Pati, the research involved 102 respondents selected using a saturated sampling technique. The study applied a quantitative approach, using a structured questionnaire with a five-point Likert scale. Data were analyzed through multiple linear regression using IBM SPSS 27, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results showed that workload and work stress have a positive and significant effect on turnover intention, while job satisfaction has a negative and significant effect. In contrast, compensation and work environment were found to be statistically insignificant. Simultaneously, all variables jointly contribute to explaining 64.9% of the variation in turnover intention. These findings underscore the critical role of managing job demands and psychological pressure while enhancing employee satisfaction to reduce the likelihood of resignation. The research provides empirical insights for human resource management in high-pressure sectors, particularly warehouses, where operational continuity and labor stability are crucial. It also offers practical implications for developing targeted strategies to improve employee retention and foster a more resilient workforce in logistics operations.

This study aims to assess extent to which leadership, communication, and competence influence employee performance at Point Coffee Medan. The research was motivated by field findings that indicated a decline in work quality, such as delays in task completion, miscommunication among employees, and a lack of capability in carrying out tasks effectively. These issues highlight the need for improvements in human resource aspects, particularly in leadership style, communication effectiveness, and employee competence. A quantitative research method with a descriptive approach was employed. Data were collected through questionnaires distributed to 38 employees of Point Coffee Medan. The research instruments were tested for validity and reliability, and the data were analyzed using multiple linear regression. The goal of the study was to determine both the partial and simultaneous effects of the three independent variables on employee performance. The analysis results indicate that leadership, communication, and competence have a positive and significant impact on performance, both individually and collectively. Effective leadership helps guide and motivate employees in completing their tasks. Clear and open communication fosters collaboration and a harmonious work environment. Meanwhile, strong competence enables employees to work more efficiently, accurately, and productively. In conclusion, the improvement of employee performance is strongly influenced by the leader's ability to manage the team, the quality of internal communication, and the mastery of work-related competencies. Therefore, the company is advised to enhance these three aspects as part of its human resource management strategy

This study aims to analyze in more depth the influence of work-life balance and job stress on employee performance at PT Cipta Wahana Persada Surabaya. The study employed a quantitative method with a survey approach, enabling researchers to obtain objective data based on real-world conditions. The study sample consisted of 38 employees selected through a saturation sampling technique, as the entire population was used as respondents. Data processing was conducted using SPSS version 29.0, with a series of stages including instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing to determine the influence of each variable. The results indicate that work-life balance and job stress simultaneously have a significant effect on employee performance. Partially, work-life balance has been shown to have a positive and significant impact on performance, while job stress also has a significant effect, albeit with a negative effect on productivity. These findings emphasize the importance of maintaining a balance between work and personal life and managing stress effectively to enable employees to perform optimally. Therefore, companies need to pay attention to these two factors to improve organizational performance and productivity.

This study examines job satisfaction among outsourcing employees in the Pelayanan Teknis Timur (PTT) Division of PDAM Surya Sembada Surabaya, with particular attention to the effects of workload and work environment. PDAM Surya Sembada Surabaya, a company specializing in the processing and distribution of clean water in Surabaya, frequently encounters job dissatisfaction attributed to excessive workload and suboptimal work conditions. A quantitative research design was implemented, utilizing structural equation modeling (SEM) with SmartPLS software for data analysis. Saturated sampling was applied, resulting in a sample of 57 respondents. The findings indicate that increased workload tends to reduce job satisfaction, while improvements in the work environment are associated with higher job satisfaction.

This study aims to analyze the influence of digital transformation and work environment on employee performance at the Energy and Mineral Resources Office of East Kalimantan Province. Digital transformation is a crucial element in promoting bureaucratic efficiency and public service quality, while a conducive work environment plays a vital role in enhancing employee motivation and productivity. A quantitative approach was applied using a survey method with a census of 68 employees. The data were analyzed using multiple linear regression with SPSS version 22. The results show that both digital transformation (t = 4.401; sig. = 0.000) and work environment (t = 2.126; sig. = 0.037) have a positive and significant partial effect on employee performance. Simultaneously, the variables also have a significant influence (F = 114.254; sig. = 0.000). The coefficient of determination (R² = 0.780) indicates that 78% of the variation in employee performance is explained by these two factors. These findings emphasize the importance of implementing effective digital systems and creating a supportive work environment to optimize bureaucratic performance in the public sector

This study aims to determine the effect of training and work motivation on the performance of employees at the Jambi Province Public Works and Public Housing Agency. The background of this research is the decline in employee performance target achievements, which is influenced by budget constraints, limited training opportunities, and low work motivation due to a lack of recognition and organizational support. The research method used is a quantitative method with a descriptive approach and a case study, conducted on employees of the Public Works and Public Housing Agency of Jambi Province. The results show that training has a positive and significant effect on improving employee performance. Training not only serves as a means of instruction but also as a tool for developing employee skills and competencies. Conversely, work motivation has a negative and insignificant effect on employee performance, which is influenced by unmet needs for security, recognition, and encouragement to achieve goals. However, simultaneously, training and work motivation have a positive and significant effect on employee performance. This study concludes that effective training management and appropriate motivational strategies are crucial for improving the performance of employees at the Public Works and Public Housing Agency of Jambi Province.

This study aims to analyze the strategies used by business actors in facing local market competition through Porter's Five Forces Model approach, which includes: the threat of new entrants, the threat of substitute products, the bargaining power of suppliers, the bargaining power of consumers, and the intensity of competition between competitors. This research uses a qualitative method with a descriptive approach. Data collection techniques were conducted through in-depth interviews with three categories of informants, namely business owners, employees, and consumers. Data analysis was conducted by identifying patterns, differences, and linkages between the strategies applied and aspects of Porter's Five Forces Model. The results showed that the main strendgth in local competition lies in the high intensity of competitors and the increasing number of alternative products offered. The integration strategy between online and offline marketing is proven to help dealers reach consumers more widely and build customer loyalty. The use of social media, digital promotions, and direct-to-consumer services such as exhibitions and local community partnerships are key to adaptation in the digital era. By understanding Porter's five aspects in depth, businesses can formulate strategies that are more adaptive, innovative, and highly competitive in the local market.