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Superior companies need good management, including supply chain management which must also run well to prevent things that have a negative impact on the company. Good supply chain management provides advantages for companies, one of which is for AirAsia so that valuable resources are needed. This research discusses what the ERP system looks like at AirAsia and how this ERP system can maximize supply chain performance that is currently running. This research uses a type of qualitative research and data analysis was carried out using a qualitative descriptive technique. The conclusion drawn from the results of this research analysis is that the ERP system has succeeded in improving the performance of supply chain management at AirAsia so that it is effective in increasing efficiency in AirAsia's own operations as a low-cost airline with the best quality in the world.

Cyberloafing behavior is a form of withdrawal deviance in the workplace which is increasingly surfacing along with technological developments. Cyberloafing behavior not only has a positive impact but also has a negative impact on the company. To maximize the positive impact and minimize the negative impact, this research has an urgency to examine predictors that can explain the occurrence of cyberloafing behavior. The study was conducted using employees from various companies in various industries as research samples. The results of this study indicate that cyberloafing behavior is explained by role ambiguity, role conflict and role overload.

This writing discusses Homstay Batam, an inn located in Batam City, Riau Islands. The author chose Homstay Batam as a case study because the lodging business as a service company has a different resource supply chain flow than a product company. Enterprise Resource Planning and Supply Chain Management are the main focus in this paper, where supply chain is the management of various activities to obtain raw materials that are transformed into a product in a process and continued with delivery to consumers through distribution. The stages in supply chain management include planning, process, production, storage, delivery, and return of goods. Enterprise Resource Planning is implemented with the help of social media. It is concluded that Homstay Batam has done the right division and distribution of resource planning so that the business can run optimally and generate maximum profit.

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.

At this time, business is very easy to do because there are already systems that help the development of a business. There are several examples of business development systems, one of which is an ERP (Enterprise Resource Planning) system. With this system, it can help entrepreneurs to make a business plan so that it can run more effectively and efficiently. In addition to making business more effective and efficient, this system can also be combined with SCM (Supply Chain Management) so that these businesses can maximize the company's performance. There are lots of companies that use this ERP system, for example, CV Sumber Cipta Agung, which is engaged in producing food and beverages. CV Sumber Cipta Agung is a company engaged in the field of beverage manufacturers in the city of Batam which uses this system in developing its company to improve supply chain management (SCM) performance. The method used in this study is the method of interviews and literature review. CV Sumber Cipta Agung conducts its resource planning using SAP software and manages its supply chain system using the cross docking method.

This study aims to find out about the application of the maslahah concept in public consumption in the Lasi district to achieving maximum utility. This research uses a descriptive qualitative approach using interview data collection techniques. The informants in this study were the people in the Lasi district with a total of 30 informants. The selection of informants was carried out by accidental sampling technique. From the results of the research conducted, it was found that maslahah can only be obtained when consumption is carried out on goods in accordance with Islamic law, not exaggerating in fulfilling consumption goods and in terms of achieving maximum utility, society prioritizes the principle of spiritualism in achieving happiness both in this world and in the hereafter by means of zakat, infaq and alms.

Efforts to increase income, provide employment, contribute to the availability of animal protein and increase production activities are part of food security in the aquaculture sector. Based on data reported from the DGT KKP Statistics, (2021) aquaculture can increase production activities, where in 2020 the third quarter of fish farming production reached 11.5 million tons and increased to 12.25 million tons in 2021 in the third quarter.  Alternative techniques that can be done as an effort to increase fish farming production results are optimizing the use of biofloc system technology (Pramono et al., 2018; Faridah et al., 2019 and Permana et al., 2021). This biofloc system is a union of living organic substances into the form of blobs, where this biofloc is composed of the word bio which means life while floc means blob. For example, in tilapia farming, to increase production results so that they can ... Meeting market demand can implement a biofloc system. Tilapia is classified as a type of freshwater fish that is in great demand in the market. The advantages of implementing a biofloc system in tilapia farming are environmentally friendly so that it is easy to carry out advanced cultivation, there is efficiency in water utilization, short maintenance period, and maximizing stocking density. In addition to the advantages, there are also obstacles faced, fish farming with a biofloc system such as lack of understanding of fish farming with the biofloc method, directly providing feed without paying attention and lack of water quality control. Furthermore, the research conducted implemented the observational descriptive method. 

This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.

Divorce is an act that is lawful, but hated by Allah SWT. The consequences of divorce between husband and wife are among them hadhanah (child rearing). Each husband and wife fight over who is most entitled to have a role in the hadhanah. In particular, the status of the child is still not mumayyiz, so the mother has an important role in the right to care according to the as-Syafi'i school. This type of research uses library research (library research) which is qualitative analytic in nature. The data analysis technique is by analyzing the opinion of the as-Shafi'i school of thought regarding the right to hadhanah along with its legal analysis. The results of this thesis research are first, hadhanah rights are given to mothers before the age of 7 or 8 years, after that the child is given the right to choose between father and mother as long as the mother has not married another man. Setting the age of 7 or 8 is not the final limit for hadhanah, but it is the right for children to determine who to have hadhin. Second, the analysis of the as-Shafi'i school uses the argument from al-Quran sura at-Tahrim verse 6, which contains the general basis of hadhanah, then sura al-Baqarah verse 233, which contains the role of the mother in caring for her child, such as breastfeeding, caring. So the father's role in this case provides a living for the mother for breastfeeding. Third, the analysis of the opinion of the as-Shafi'i school is very relevant to the current family phenomenon. Where is the function of the father to make a living and the mother is at home. If parenting is given to the father, it is feared that the hadhanah will not be maximized.

Abstract: Foreign Direct Investment (FDI) plays a pivotal role in the economic development of many countries, especially in emerging markets. This paper explores the relationship between FDI and sustainable development goals (SDGs), with a focus on sectors like renewable energy, infrastructure, and education. By analyzing case studies from Latin America and Asia, the study highlights the contributions of FDI to sustainable development, such as job creation, technology transfer, and economic growth. Additionally, it examines the limitations, including dependency risks and environmental challenges. Findings suggest that targeted FDI policies are essential for maximizing FDI's positive impacts on sustainable growth.

This research is motivated by several problems as follows: Employee work discipline is still not optimal, judging from the aspect of employee attendance is still lacking. There are still many employees who go home before the specified time. The level of employee discipline is still minimal because employees have double jobs such as having work practices at home, so they are required to come to another workplace before the end of work hours. The non-implementation of the sanctions made made employees of the Gandrungmangu II Health Center often come to work late, do not come to the health center without providing information, do not participate in morning and evening apples and abuse working hours for other purposes. Employee discipline in complying with work regulations has also not been maximized. Thus, the purpose of this study is to find out and analyze the influence of incentives and organizational commitment on the work discipline of employees of the Gandrungmangu 2 Health Center in Cilacap Regency. The method used is quantitative descriptive. The results of the study show that the provision of incentives has a positive and significant effect on employee work discipline. If the provision of incentives is carried out in accordance with the provisions, then work discipline will increase. Organizational commitment has a positive and significant effect on employee work discipline. If the organization's commitment increases, then work discipline will increase. The provision of incentives and organizational commitment has a positive and significant effect on employee work discipline. If the provision of incentives and organizational commitment increases, then work discipline will increase.

A company definitely aims to make a profit. The company also has a purpose to prosper the owners by maximizing the value of the company. The higher the value of a company will reflect that it has high prosperity for stock owners. This study was conducted with the aim of providing empirical evidence of the influence of debt and profitability policies on corporate value in agricultural sector companies listed on the IDX for the 2019-2021 period. This study uses the population of agricultural sector companies recorded on the IDX in 2019-2021. Then the use of samples obtained by adopting purposive sampling method.  Descriptive statistical test method and multiple linear regression test into data analysis techniques in this study.  This study gives the result that the debt policy and profitability have no influence on the variable value of the company.

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

This research is a quantitative research type. Aims to determine the effect of employee discipline and supervision on employee performance at the Maluku Province Community and Village Empowerment Office against the background of problems regarding employee performance that have not been maximized. The sample in this study amounted to 41 respondents. The data collection techniques used were observation, questionnaires using multiple linear regression analysis models, and classical assumption tests. The results of this study indicated that the effect of employee discipline on employee performance partially provided an effective contribution of 75.3%. The effect of supervision on employee performance partially provided an effective contribution of 75.5%. Simultaneously, employee discipline and supervision made an effective contribution of 71% to employee performance, and 29% was influenced by other variables not examined by researchers. This is seen based on the value obtained from data processing using the SPSS version 26 application, which showed that the significance value (sig) of the T test and F test is smaller than the probability value of 0.05. In improving employee performance, of course, other variables are needed to encourage better employe performance.

Traditional family medicinal plants or herbs or often abbreviated as Toga, are very beneficial for health and when planted around the house create a beautiful environment. Currently, people prefer to use chemical-based medicines for several reasons, including: the first is the lack of knowledge about medicinal plants, the second is the limited land for growing family medicinal plants, third, the lack of information dissemination about family medicinal plants on easily accessible media. or informative to citizens.From some of the problems above, we can draw the main points of the problems that are discussed and this writing tries to find ways to provide education to the community in terms of the types of family medicinal plants, as well as the design and implementation of the construction of the toga garden.The scope of this paper is related to the author's discipline, namely in the architectural realm and takes a case study on an empty land next to a security post located in RT 08, RW V, Sumurboto Village, Banyumanik District, Semarang.The purpose of writing related to knowledge of the types of family medicinal plants, toga garden designs and their implementation are: first so that people know about the types and benefits of family medicinal plants, second so that people understand the importance of family medicinal plants for health, third so that people maximize and utilize the land. that exist in their respective environments.

Consumer behavior is the study of how individuals, groups, and organizations select, purchase, use, and use goods, services, ideas, or experiences to satisfy their needs and wants. In Islamic economics, the goal of consumption is to maximize maslahah. Maslahah includes the integration of physical benefits and elements of blessing. In consumption, Islam positions it as part of economic activity that aims to collect rewards towards falah (happiness in the world and the hereafter). The motive for consumption in Islam is basically maslahah (public interest or general human good) for needs and obligations. In Islam, consumption cannot be separated from the role of faith. The role of faith is an important benchmark because faith provides a perspective that tends to influence human behavior and personality. Therefore, consumption is important because it fulfills the needs of human life. Without consumption, humans will not survive. What's more, consumption during the COVID-19 pandemic is in violation of the rules and other consumer rights.

The capital market is an investment vehicle for those who have excess funds. People invest in the capital market with the aim of earning income or return on investment. Investment can be defined as an activity of placing funds in one or more assets during a certain period in the hope of obtaining income and or increasing the value of the investment. The main purpose of the company to invest is the rate of return. The main purpose of investors investing their funds in securities is, among others, to get the maximum rate of return through policies, for example, dividends at a certain risk will get certain results with minimal risk. From the results of the research, it is found that there is a negative influence of Ownership Structure, a positive influence of Dispersion of Ownership, and a negative influence of Capital Structure on the Dividend Policy of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2007-2011.

This research was conducted at PT. Bangun Makmur Medan. Work productivity that has not reached the company's target because there are still shortcomings that occur to employees when viewed with data in the last 5 years, not all employees can achieve work productivity targets that have not reached the company's target because there are still shortages that occur when viewed with data in 5 years Finally, not all employees can reach the target. Compensation is still very low due to the bonuses made by companies that have not been maximal for employees who have worked optimally. Employees are not satisfied with what they receive from their co-workers who cannot work together and the lack of opportunities for employees to get promotion opportunities and the amount of bonuses received is not yet in line with expectations because the bonuses made by the company are not maximized with employees who have worked optimally. The population is 129 employees and the sample in this study was 98 employees. The sampling technique used is sample random sampling. The technique of collecting data is by pembainigain kueisoner, interviews and documentation studies. Data analysis uses validity and reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient and hypothesis testing.Conclusions in the study that simultaneous Compensation and Job Satisfaction influence the Work Productivity of PT. Bangun Makmur Medan. Partially Compensation and Job Satisfaction influence the Work Productivity of PT. Bangun Makmur Medan. Partially Job Satisfaction influences the Work Productivity of PT. Bangun Makmur Medan. The magnitude of the coefficient of determination that value .10 means compensation and job satisfaction can explain employee work productivity by 31% and the remaining 69% (100-31) is influenced by other variables outside of this study such as: work motivation, career development, work environment and so on

Since the increase of Covid 19 cases, the government has affirmed the implementation of online learning for all students, including university students. Online learning is a learning process conducted in a network that utilizes the internet, without face-to-faceinteractions. In practice, online learning has many obstacles which affect the success of students in the courses. Creating a sense of place in online learning can be done by improving communication between lecturers and students: humanization of students, the socialization process related to online learning, the importance of the role of lecturers in online learning, the contribution of students in online learning, learning media, guidelines and learning targets. With a conducive learning atmosphere, optimizing the role of lecturers and student contributions, can meet the desired learning targets.Efforts are made to achieve effective communication. The success of learning depends on the lecturers and students, each of which has a role that cannot be ruled out. The role of technology has a significant effect on the online learning process, such as internet access, communication media, and learning media.In the end, this effective communication effort is expected to be able to encouragestudents to play a maximum role in online learning, especially in situations where face-to-face learning is not possible, such as during a pandemic.