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This research uses a qualitative descriptive approach, namely by analyzing and describing the problems found. This research is based on primary data and secondary data. Primary data in this research was obtained using data collection techniques in the form of observation, interviews and documentation. Secondary data was obtained from books, previous research, and articles related to research related to employee job satisfaction. Researchers also used a data collection method in the form of a survey sent to 20 employees. The purpose of this research is to determine employee job satisfaction at PT. XYZ from various departments and also knows the factors that trigger job satisfaction for employees at PT. XYZ. The results of this research show that the majority of employees express a fairly high level of job satisfaction with their work, but there are still some employees who do not feel job satisfaction with their work or work environment. This research provides insight for company management which can enable the company to identify ways that can be implemented in an effort to increase employee job satisfaction at PT. XYZ. Thus, there will be an increase in overall company performance.

In the era of digitalization and rapid technological development, payment systems have undergone significant transformation. One innovation in payments is the Quick Response Code Indonesian Standard (QRIS), which has become increasingly common in various sectors. An in-depth understanding of the implementation of QRIS in the new canteen environment of Jakarta State University will provide valuable insight into how this new technology impacts the transaction process. This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Data collection techniques are based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to research. The purpose of this research is to evaluate the extent to which the implementation of QRIS in the New Canteen at Jakarta State University has succeeded in achieving the initial goal of improving the payment process, understand the positive impacts that have been generated by the use of QRIS, including increased efficiency, transaction security and convenience for users, and identify obstacles. that may arise in implementing QRIS, such as network problems or additional costs, which may affect its effectiveness. From the results of this research, it can be seen that the implementation of QRIS in the New Canteen at Jakarta State University has gone well even though several obstacles need to be corrected, such as a lack of consistency in payment rules and a lack of socialization about QRIS. The Policy and Use of QRIS in the new canteen at Jakarta State University has succeeded in achieving order, efficiency, and security in the payment process, simplifying transactions, reducing dependence on cash, reducing the risk of errors, and increasing sales in the canteen. Although there are challenges such as network problems, inadequate smartphones, and administration costs. It is highly recommended that sellers and managers of the New Jakarta State University Canteen continue to implement quality improvements properly. It is necessary to carry out intensive outreach to students and canteen staff regarding QRIS and how to use it, and it is important to ensure that the QRIS system runs smoothly and safely. Thus, the implementation of QRIS in the New Canteen at Jakarta State University provides significant benefits and has the potential to continue to be improved.

The aim of this research is to find out whether work discipline influences staff performance at the Sauan Sibarrung credit union (CU) cooperative, Tana Toraja Regency. The data collection procedure in this research was to distribute questionnaires distributed to 35 respondents taken from permanent staff at the Sauan Sibarrung Credit Union (CU) Cooperative, Tana Toraja Regency. Quantitative analysis of data with simple linear regression. Based on the results of the T test calculation on the work discipline variable, the calculated T result is (2.841) > (2.035). The results of this research indicate that the work discipline variable influences the performance of staff at the Sauan Sibarrung Credit Union (CU) cooperative, Tana Toraja Regency.  

Zakat Management Details the Management of Zakat Given from an Institution to Prospective Zakat Recipients Required in Distributing Zakat. To ensure that the practice of zakat is in accordance with sharia principles, the management of zakat distribution is carried out. In this research, the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of where one lives and the family. , and education. The results of this study will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a leading organization for distributing ZIS (zakat, infaq, and shadaqoh) in the PT PLN (Persero) environment in order to make mustahik become muzaki.

The preparation of financial reports for UMKM Mulia Maju Panlong is in accordance with SAK EMKM and to identify any obstacles in preparing financial reports based on SAK EMKM for UMKM Mulia Maju Panglong. This research was conducted using qualitative methods with a descriptive approach and preparing financial reports based on SAK EMKM using primary and secondary data taken from Mulia Maju Panglong. Data collection techniques in this research used observation, interview and documentation techniques. Based on data analysis, the research results show that the preparation of financial reports made by Mulia Maju Panglong is not fully in accordance with the Financial Accounting Standards for Small and Medium Entities (SAK EMKM) and only adapts to the needs of the business without understanding the applicable standards. Mulia Maju Panglong in presenting incomplete financial reports according to those in SAK EMKM by only making two financial reports in the form of a financial position report and a simple profit and loss report. There are several obstacles faced by Mulia Maju Panglong MSMEs in preparing financial reports in accordance with the provisions of SAK EMKM, namely the lack of knowledge of MSME owners regarding SAK EMKM which applies in preparing financial reports, the lack of understanding of MSME owners regarding technology and information and the absence of an obligation for MSMEs to prepare financial reports according to SAK EMKM standards.

This purpose of this research is to analyse the influence thin capitalization, assets mix, and independent commissioner against tax avoidance. This population in this study are consumer goods sector companies being listed in Indonesian Stock Exchange during period 2016 – 2021 with total 30 observation used as sample consisting of 5 companies with research period of 6 years selected by purposive sampling method. The data used on this study are secondary data based on IDX and company official website. The method used in this study are mixing documentation and literature study. The methodology used in this research is the multiple regressions by dated panel regression. The result of this study show that simultaneously thin capitalization, assets mix, and independent commissioner are influence tax avoidance. The other result of this study show that partially thin capitalization, assets mix, and commissioner independent are influence tax avoidance.

Ministerial Regulations are regulations set by the minister depending on how the regulations will be used to carry out certain government affairs. DPMPTSP has the task of assisting regional heads in carrying out government affairs in the field of investment and one-stop integrated services, in accordance with Chapter III Article 4 of the Minister of Home Affairs Regulation (Permendagri) Number 25 of 2021. This research aims to examine the implementation of employee performance in the Provincial DPMPTSP North Sumatra is in accordance with Minister of Home Affairs Regulation Number 25 of 2021 which focuses on Chapter III Article 4. Data collection is carried out using the observation method. The findings of this study emphasize the importance of performance quality.

. Digital transformation has emerged as the primary driver in modernizing public services, altering the way governments interact with citizens. A key component of this transformation is the implementation of electronic archiving, enabling more efficient and structured information management. This research aims to examine the vital role of electronic archiving in strengthening digital transformation in public services, with a specific focus on the General Bureau of the North Sumatra Governor's Office. The research methodology employed is a qualitative approach, with a case study analysis of the General Bureau of the North Sumatra Governor's Office as the main focal point. Data was gathered through in-depth interviews, observations, and analysis of relevant documents. The research findings indicate that electronic archiving has significantly contributed to accelerating information access and enhancing the efficiency of public service processes within this institution. These findings offer recommendations for enhancing the implementation of electronic archiving in the General Bureau of the North Sumatra Governor's Office, while also contributing to a deeper understanding of the pivotal role of electronic archiving in the era of digital transformation in public services.

In distributing zakat, zakat management is required which details the management of zakat given from an institution to prospective zakat recipients. Management of zakat distribution is carried out to make it easier for Amil to be directed in terms of zakat distribution in accordance with sharia principles. In this research the author tries to make research and analysis regarding the management of zakat distribution at the North Sumatra Regional Unit PLN Baitul Mall Foundation which includes planning, organizing, distributing zakat, as well as monitoring the validity of muzaki when receiving zakat, such as the validity of muzaki in terms of residence and family. , and education. The results of this research will show that the North Sumatra Regional Unit PLN Baitul Mall Foundation has become a superior ZIS (zakat, infaq, shadaqoh) management institution that is trustworthy, professional and transparent within PT PLN (Persero) in empowering mustahik to become muzaki.

Community service activities are carried out at Bintang Timur Kindergarten in Pematang Siantar in order to help children at an early age understand android educational games that are suitable for consumption by the child himself. Educational games as a support for children's cognitive development so that parents must understand various types of educational game applications, how to choose the right educational games, and how to install on cellphones. The implementation method used is presentation, demonstration, practice, brainstorming, and sharing about educational games to the Principal at Bintang Timur Kindergarten, Pematang Siantar.  This activity was carried out through three stages, namely 1) socialization, 2) mentoring, 3) monitoring and evaluation. The results of the implementation of this activity are:  1) understanding of android educational games as a support for children's cognitive development in the very good category.  This is indicated by the percentage of indicators of achievement of recognizing educational games (96%), choosing educational games (89%), installing educational games (93%), and implementing educational games (86%); 2) obtained a positive response as seen from the attendance indicator of participants reaching 93% of the target and enthusiastic participants during the activity from the beginning to the end of the activity. The ultimate goal of introducing educational games is that parents are IT literate so that they are able to monitor their children in using cellphones, especially when playing games.

The research aims to analyze the impact of implementing Islamic Business Ethics on enchancing employee perfomance at CV. Citra Medan Printing. The researcj methodology employed is descriptive qualitative research. Data ware gathered through the researcher’s field observations during an internship at the company and through interviews with the owner of CV. Citra Medan. The result of this studi demonstrate that the implementation of Islamic Business Ethics at CV. Citra Medan Printing has a positive impact on employee perfomance. Employees engaged in business practices aligned with islamic values tend to be more motivated, exhibit higher commitment levels and show improvements is productivity. This study provides recommendations for similar companies to consider implementing Islamic Business Ethics aas a strategy to boost employee perfomance and fortify the company’s image. Furthermore, this research contributes to a deeper understanding of how Islamic Business Ethics can be applied in the context of modern business.

Online Single Submission is an electronically integrated business permit issued by the OSS institution in order to accelerate the business permit process. In Indonesia, licensing is actually the main obstacle for business actors. Too much bureaucracy, a lot of time, costs and the addition of many unofficial fees, make business people think about registering their business. These problems make the licensing system unhealthy and continue to recur from year to year. The implementation of licensing services through the Online Single Submission (OSS) system at the DPMPPTSP of North Sumatra Province can be considered less than satisfactory, as it still encounters issues. Specifically, business operators may not fully comprehend or utilize internet-based services. This research aims to assess the quality of public services provided through the Online Single Submission (OSS) system at DPMPTSP North Sumatra Province. The research employs a descriptive method with a qualitative approach. The findings indicate that the quality of public services through the Online Single Submission (OSS) system at the DPMPPTSP of North Sumatra Province is generally good but not yet optimal. It is recommended that the DPMPPTSP of North Sumatra Province should actively engage in outreach efforts to educate the public about the utilization of the Online Single Submission (OSS) system, allowing individuals to register their permits independently, without reliance on intermediaries or third parties.

In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.

The habit of storing the harvest in the form of nutmeg is something that has become a culture among the people of Morela village, Leihitu District, Central Maluku Regency. This research will examine theoretically the economic variables that influence the storage of dry nutmeg seeds by farming households. To analyze the relationship between variables that cause savings choices, an inter-time model is used. The choice is based on the meaning of the present and future times. If the present time is more meaningful then farmers will sell the nutmeg seeds they have and conversely if the future time is more meaningful it will increase the amount of nutmeg savings. The variables included in this research are relative price variables, current income and future income. This research uses primary data through interviews and questionnaires. The samples taken based on the purposive random sampling method were 75 farmers in Morela village. To analyze the magnitude of the influence of the independent variable on the dependent variable, cross-section regression was used using the Eviews tool. The results of the research show that the price variables at harvest, the estimated future price of cloves, and future consumption influence the clove savings of farmer households.

Women's empowerment is one indication of rising welfare. When women become educated, have property rights, and have the freedom to work outside and earn an independent income, this is a sign of improved household welfare. One of the steps in empowering women in Indonesia is done through PKK activities. Empowering PKK mothers as members of the community and who are also classified as productive labour is vital. The purpose of this empowerment is to develop awareness and independence in business, as well as to expand employment opportunities and increase the knowledge of mothers in Panjunan Village. This alternative was chosen because PKK women in the Panjunan area really need knowledge and skills that can be used as provisions and hone the skills of each individual. This training is expected to complement the knowledge and skills of PKK women in various aspects, and can provide benefits in showing their existence in skills, while equipping themselves to do business which in turn can encourage increased income in the family.

The development of puemla learning media on the material of practicing the Pancasila precepts of Pancasila learning subjects in grade 2 elementary schools is intended to facilitate understanding of the material, obtain meaningful learning and increase motivation in learning. Learning media is a learning tool that helps students improve their thinking, attention, and abilities or skills. the method used is 4D which consists of define, design, develop, and dessiminate. (1) the defining stage of define is to conduct a needs analysis on students, which aims to find out the basic problems needed in the development of learning media and to find out about the advantages and disadvantages of learning media used by teachers so far, media analysis, and analysis of students, (2) the design stage of design that is done first is to choose material that suits the characteristics of students, (3) the development stage of develop is the process of creating it into reality, (4) the spread of dessiminate is a real rarity whether the learning system that is built is successful, in accordance with expectations or not. The results showed that puemla learning media can increase the motivation of students and in accordance with the characteristics of students who can be used as a means of supporting the learning process as evidenced by the evaluation of the board of teachers at SDN Klagen, Wilayut village, Sukodono District and the enthusiasm of students in grade 2.

The research aim to measure the community satisfaction index as service users and improve the quality of public services. The data was obtained by observing and distributing questionarires to the public using birth certificate processing services with asample of 65 respondents. The types of data used in this research are promary anf secondary data. Data analysys techniques is descriptive quantitative method by calculating the percentage of aech category of answers based on PEMENPAN No 14 of 2017. The result of the research show that the community satisfaction index at the Lembang Nononga Selatan, which can be seen from the 9 indicators in accordance with PERMENPAN No 14of 2017 with the average service quality at the conversion value of the community satisfaction index of 85,475

Analysis of Village Fund Management in Lembang Rinding Kila’ Buntao’ District, Toraja Utara Regency. Supervised by Dra Dina Ramba, MM and Jens Batara Marewa, MM. This study aims to find out how the use of the Village Fund is carried out by the Government and whether it is in accordance with existing procedures and has a clear direction towards village development. The mothed used is an interview, documentation, and observation with the head of Lembang Rinding Kila’ about the Management of Village Funds in 2020 and 2021 which includes the annual village income and what income comes In.The result achieved is that the Village Fund Management in Lembang Rinding Kila’ is already effective, because Lembang Lembang’s inventory fund, so it has complied with Permendagri Regulation Number 113 of 2014 concering Village Fund Management.

The Effect of Work Motivation and Work Ability on Employee Performance at Hotel Lembang Rantepao, North Toraja Regency. The aims to determine the results of the influence of work motivation and work ability on employee performance at the Lembang Rantepao Hotel in 2022. The method used in this study was a survey and used data collection methods through filling out questionnaires and implement and develop data to be processed using SPSS. The type of research used in this research is quantitative research. The type of data used is primary data in the form of information from the object of research through the distribution of research questionnaires at the Lembang Hotel. The conclusion of this study shows that there is an influence of work motivation variable on employee performance but there is no effect of work ability on employee performance at Lembang Hotel.

This research investigates the interplay between tax compliance and various factors including tax incentives, tax justice, profitability, and ethical leadership. The study aims to discern the nuanced relationships among these variables in the context of compliance behavior. Employing a qualitative research design, semi-structured interviews are conducted with key stakeholders from diverse organizational settings. Sampling techniques involve purposive sampling to ensure representation across sectors and organizational sizes. Data analysis utilizes thematic analysis techniques to identify patterns and themes emerging from the interviews. Preliminary findings suggest complex interactions between tax incentives, perceptions of justice, financial performance, and leadership ethics, shedding light on the multifaceted nature of tax compliance determinants. This research contributes to a deeper understanding of factors influencing tax compliance behaviors and informs policy and organizational strategies aimed at enhancing tax compliance.