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The development of information technology brings significant changes in the business world, one of which is through the Shopee affiliate marketer program that provides opportunities for individuals to earn income through commissions from product sales. However, the tax practice of affiliate marketer income still requires in-depth study, especially in the perspective of tax law and Islamic law. The main problem in this research is how the Income Tax (PPh) payment mechanism for Shopee affiliate marketers and its compliance with the provisions of taxation law and the principles of Islamic law. This research aims to find out and analyze 1) To find out the percentage of PPh for shopee affiliate marketers in the perspective of tax law and Islamic law. 2) To know how to pay PPh for affiliate marker shopee in the perspective of tax law and Islamic law. The research method used is a legal sociology approach with a type of empirical legal research. Data is collected through observation, interview, and documentation of Shopee affiliates and sellers, and analyzed using data reduction techniques, data presentation, and drawing conclusions. The research results show that: 1) the percentage of PPh of shopee affiliate marketers is the commission received by Shopee affiliates, which is the object of PPh Article 21 and is subject to a progressive tax rate according to Government Regulation No. 58 Year 2023, based on the taxation of 50% of the total gross commission. The tax rate starts from 5% for income up to Rp60 million and increases according to the income layer. 2) The payment method of PPh affiliate marketer shopee is that Shopee deducts and deposits taxes automatically before the affiliate receives the commission, and requires the inclusion of NPWP so that the tax rate is lower. In the perspective of Islamic law, the obligation to pay taxes (dharibah) is recognized as long as it is managed fairly and used for public benefit, and does not burden the community. In conclusion, the practice of paying PPh affiliate marketer Shopee is in accordance with the provisions of the applicable tax law and can be accepted from the perspective of Islamic law as a form of contribution to the welfare of the community.

This study investigates the influence of sustainable leadership and customer-oriented culture on employee performance at PT Krakatau Sarana Properti (PT KSP), a subsidiary of PT Krakatau Steel operating in Indonesia’s commercial property sector. Amid rapid globalization and technological change, organizations are compelled to foster adaptive cultures and leadership approaches that ensure both operational excellence and long-term sustainability. Drawing on Organizational Behavior and the Resource-Based View, this research positions sustainable leadership as a strategic resource that not only directly enhances employee performance but also shapes a customer-oriented culture—an intangible asset vital for organizational competitiveness. Employing a quantitative, explanatory research design, data were collected from 95 employees using a structured questionnaire and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that sustainable leadership has a significant positive impact on employee performance and customer-oriented culture. Additionally, customer-oriented culture exerts a strong influence on employee performance and partially mediates the relationship between sustainable leadership and employee performance. These results underscore the importance of integrating sustainability principles into leadership practices and embedding customer-centric values throughout the organization. The study provides both theoretical and practical contributions, offering a more holistic understanding of how sustainable leadership and organizational culture jointly drive superior performance. For PT KSP and similar organizations, investing in sustainable leadership development and cultivating a customer-oriented culture are recommended strategies to enhance employee motivation, adaptability, and long-term competitive advantage in a dynamic business environment.

The development of digital technology has brought significant changes to the banking industry, particularly through the implementation of internet banking and mobile banking services that aim to support financial inclusion. In addition, corporate concern for social aspects through corporate social responsibility (CSR) spending has also become an essential factor in ensuring business sustainability and increasing public trust. This study aims to analyze the effect of internet banking, mobile banking, and CSR expenses on the financial performance of banking institutions. The research population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period, with a total sample of 55 companies that met the data completeness criteria. The analysis method employed was multiple linear regression to determine the relationship and influence of the independent variables on financial performance as the dependent variable. The results show that internet banking has a significant positive effect on financial performance, indicating that the more optimal the use of internet banking services, the better the financial performance of banks. Similarly, CSR expenses also have a positive effect on financial performance, suggesting that effective and efficient allocation of CSR funds provides benefits not only for society but also for the long-term sustainability of the banks. On the other hand, mobile banking does not have a significant effect on financial performance, implying the need for improving service quality, enhancing technological features, and strengthening digital literacy so that mobile banking can contribute more effectively to banking performance. Therefore, the findings highlight the importance of digital innovation and integrated socio-economic strategies to strengthen the sustainability and competitiveness of the banking sector in Indonesia.

The rapid development of information technology in the digital era has transformed the way organizations conduct their business activities. Information systems are now viewed not merely as operational support tools but as strategic elements capable of providing added value, increasing efficiency, and strengthening a company's competitiveness. In the context of PT XYZ, a company engaged in inspection and certification services, the use of information technology has become a crucial part of daily work processes. However, the implementation of information systems at the branch level still faces several obstacles. Data and process integration is not yet fully optimized, while alignment between the systems used and business needs has also not been achieved. This condition has the potential to hinder the company from providing fast, accurate, and innovative services. Therefore, appropriate and sustainable strategic planning of information systems is necessary. This study uses the Ward and Peppard framework enriched with Value Chain analysis to identify value-added activities, SWOT to identify strengths, weaknesses, opportunities, and threats, and PEST to map external factors affecting the business. In addition, the McFarlan Strategic Grid is used to prioritize the application portfolio that aligns with the company's long-term goals. The results of this research are expected to be able to produce an information system strategy design that not only supports operational efficiency, but also encourages service innovation and increases the competitiveness of PT XYZ in the inspection and certification services industry.

This community service activity was carried out with the primary objective of improving the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Pesawaran Regency. Financial literacy is considered a fundamental aspect in maintaining business continuity, as it is directly related to the ability of business actors to manage income, record transactions regularly, develop short-term and long-term financial plans, and utilize digital technology as a supporting tool. Low financial literacy is often an obstacle to the development of MSMEs, so interventions in the form of structured training and mentoring are essential. The activity method includes several stages, namely a pre-test to measure initial conditions, interactive delivery of training materials, direct practice using digital financial applications, and a post-test to disseminate learning outcomes. The evaluation results showed a significant increase in all measured indicators. Basic financial literacy increased by 10.16 points, financial recording skills increased by 14.47 points, the ability to prepare financial plans increased by 12.43 points, while financial digitalization experienced the highest performance with an increase of 18.12 points. These findings confirm that financial literacy training programs not only improve conceptual knowledge but also develop the practical skills essential for MSMEs to face the challenges of the modern economic era. This increased understanding and skills are expected to make Pesawaran MSMEs more independent, adaptable to digital technology developments, and more competitive.

This community service program aims to strengthen the competence of automotive workshop MSMEs in mastering microcontroller-based starter system technology, enabling them to adapt to the era of vehicle digitalization. The program was carried out through several stages: identification of training needs, delivery of basic theory on microcontrollers and starter systems, practical sessions in module assembly and programming, followed by mentoring and evaluation. The results of the evaluation showed an 85% increase in participants’ understanding of the digital starter system concept, an 80% improvement in module assembly and programming skills, and a 75% increase in readiness to apply innovative starter systems in workshop services. The novelty of this activity lies in the development of a more applicable digital starter system model tailored to the needs of small-scale workshops. The implementation emphasized a participatory, practice-based approach using learning by doing. Participants, mainly workshop owners and technicians, were guided step by step from component recognition, software operation with Arduino IDE, to the prototyping of functional microcontroller-based starter systems. To ensure sustainability, the program also provided training modules, video tutorials, and online mentoring, allowing participants to continue practicing independently after the training. Beyond improving technical competence, this activity also fostered an innovative mindset among participants, making them more confident to provide modern, technology-oriented services. In the long term, the program is expected to enhance the competitiveness of automotive MSMEs, strengthen customer trust, and build collaborative networks between higher education institutions and local workshops in supporting vocational education and digital transformation.

This community service program was designed to empower residents of RW 06 Kalibaru, North Jakarta, by transforming local organic waste—such as sawdust and seashells—into a high-value commodity: oyster mushrooms. The training began with a needs assessment to ensure the relevance of the materials, followed by the application of the Adult Education (POD) approach, integrating theoretical and practical learning. The theoretical sessions provided participants with insights into economic prospects, nutritional benefits, and business opportunities, while the practical sessions developed technical skills in substrate preparation, sterilization, inoculation, and mushroom maintenance. The program was reinforced through participatory discussions, demonstrations, and simulations to ensure effective skill transfer. Monitoring and evaluation were conducted via Focus Group Discussions, and continuous mentoring was carried out through field visits, online communication, and the formation of farmer groups as collaborative platforms. As a result, participants demonstrated a significant improvement in knowledge and technical skills, accompanied by greater awareness of the economic potential of previously discarded waste. This initiative not only serves as an innovative solution to environmental problems but also acts as a catalyst for the application of the circular economy, creating micro-enterprise opportunities and strengthening community economic independence. The synergy between universities, the local community, and industry partners is a key factor in sustaining the program, with recommendations for expanding training on product diversification, marketing strategies, and policy support to accelerate business development. Additionally, the success of the program has opened new avenues for sustainable entrepreneurship, particularly in communities with limited resources. The involvement of local stakeholders—such as community leaders and small businesses—has been instrumental in fostering a sense of ownership and shared responsibility for the program's success. The use of organic waste as a resource for mushroom cultivation also aligns with broader environmental goals, such as reducing waste and promoting sustainable practices.

The Community Service Program (KKN) of Universitas Sebelas Maret, Group 217, conducted in Tegalweru Village, Dau District, Malang Regency, was designed to strengthen local economic capacity through strategies of value-added product development and the consolidation of MSME identity based on village potential. The socio-cultural homogeneity of the community, which largely depends on traditional agriculture, creates a paradox between strong social solidarity and weak economic diversification. This condition poses challenges such as limited innovation, low competitiveness, and the underutilization of local resources, thereby necessitating empowerment interventions capable of transforming traditional economic practices into more adaptive and sustainable business models. This study employed a qualitative descriptive approach through participatory observation, semi-structured interviews, and documentation to explore community responses to training on product value addition, packaging, branding, and basic promotional strategies. The findings reveal increased awareness and enthusiasm among MSME actors and housewives to develop local products through simple processing, representative packaging, and distinctive brand identity. These results underscore that KKN not only serves as an implementation of the Higher Education Tri Dharma but also as a strategic empowerment instrument to reinforce the foundation of community-based economic independence. Practically, the program provides a transformative platform for local enterprises, laying the groundwork for sustainable economic development aligned with both global dynamics and the specific needs of rural communities.

This study aims to analyze the effect of service quality on customer satisfaction in the retail sector. The background of this study stems from the importance of service quality in improving customer satisfaction, which ultimately influences loyalty and purchasing decisions. In an increasingly competitive retail environment, customer satisfaction plays a pivotal role in shaping consumer behavior. The method used in this study is a survey with a quantitative approach, where data is collected through questionnaires distributed to 150 customer respondents across several retail stores. The collected data were analyzed using regression analysis techniques to test the relationship between service quality and customer satisfaction variables. The findings of this study indicate that service quality significantly influences customer satisfaction, with service speed and staff friendliness identified as the most dominant factors. These results highlight the essential role of service quality in driving customer satisfaction and suggest that retail businesses should prioritize enhancing these aspects of service to meet customer expectations. The implication of these findings is the importance for retail companies to continually improve service quality as a strategic approach to retain customers and increase their satisfaction. This study contributes to the development of service theory, providing insights into the dynamics between service quality and customer satisfaction. Additionally, it offers practical recommendations for managers in the retail sector, emphasizing the need for a customer-focused approach to enhance competitive advantage in the market.

Community Service Program (Kuliah Kerja Nyata/KKN) is a community service program integrated into the higher education curriculum, aiming for students to apply theoretical knowledge into real-world practice and contribute to community development and empowerment. This KKN activity was carried out in Dusun IV, Tuntungan II Village, Deli Serdang Regency, from July 1 to August 1, 2025. The main objective of this program was to address various local issues such as limited use of appropriate technology, low environmental awareness, and a lack of human resource development. The method used was field observation to ensure that the programs implemented were in line with the community's needs and potential. Various activities were carried out, including community clean-up (gotong royong), teaching at elementary schools, health counseling for mothers and the elderly, Qur'an recitation lessons for children, compost making, planting a "living pharmacy" (apotek hidup), and assisting with UMKM product marketing. The results of this program showed a positive impact, such as increased community knowledge of health, environmental cleanliness, and the use of organic fertilizer. Furthermore, UMKM assistance successfully improved business owners' understanding of digital marketing. Overall, this KKN activity successfully created synergy between the university, the village government, and the community, while also providing valuable experience for students in leadership and teamwork.

SQ Florist has been a flower board-making service provider since 2019. Currently, SQ Florist faces several obstacles, including ineffective social media promotions, limited staff training in digital marketing, and a suboptimal flower board production process. Furthermore, revenue recording is still manual, resulting in inefficient financial management. This study aims to expand market reach while improving service quality so that SQ Florist can compete better. The research method used is a qualitative approach with data collection techniques through observation, interviews, documentation, and literature studies. The analysis tool uses the Business Model Canvas, which describes nine business elements including customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures. The analysis results show that SQ Florist's business model is generally quite good, although there are areas for improvement, particularly in building relationships with customers, digital marketing, and product innovation. The use of social media such as Instagram and TikTok must be optimized by presenting promotional content in the form of attractive photos and videos to make online marketing more effective. Additionally, improving supplier relationships and offering differentiated products, such as flower bouquets or cash, can increase customer value. To facilitate decision-making, it is recommended to improve financial record-keeping through the use of digital applications. This step is expected to enable SQ Florist to improve its business sustainability, open more market opportunities, and compete more competitively in the creative services industry. By improving each element of the BMC, it is hoped that business sustainability and competitiveness can be further enhanced.

This community service program was carried out by students of Universitas Pelita Bangsa in Karangsetia Village, Karang Bahagia District, Bekasi Regency, as a concrete effort to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in facing the challenges of digitalization. MSMEs in this area still encounter various obstacles, such as the absence of formal business legality, limited understanding of branding strategies, and minimal utilization of digital technology for both marketing and payment systems. These conditions have weakened business competitiveness and hindered the growth of local enterprises. The program focused on three interrelated aspects: legal compliance, brand development, and digital adoption. Business legality was facilitated through the issuance of the Business Identification Number (NIB), which provides legal certainty while granting access to government programs and financial institutions. Branding was strengthened by designing logos, banners, and simple promotional media to enhance business identity, professionalism, and consumer appeal. Digitalization was promoted through business registration on Google Maps to improve visibility, and the adoption of the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method that is efficient, secure, and widely accepted. The methods employed included observation, socialization, mentoring, and participatory evaluation with business owners. The results demonstrated significant progress, as most MSMEs successfully obtained legal registration, adopted QRIS in daily transactions, registered their businesses on Google Maps, and developed clearer visual identities. This program had a positive impact by increasing entrepreneurial confidence, expanding market reach, and fostering awareness of the importance of digital transformation. Overall, the community service program contributed to strengthening the competitiveness, sustainability, and independence of MSMEs in Karangsetia Village, while supporting the development of the local economy.

This study aims to analyze the influence of business capital on the development of Micro, Small, and Medium Enterprises (MSMEs) at CV Kakarak Food located at Jl. Gunung Batu No. 117T, Sukaraja, Cicendo, Bandung, West Java. This study uses a quantitative method with an associative descriptive approach. Primary data were obtained through distributing questionnaires to 30 respondents who are employees at CV Kakarak Food, while secondary data were obtained from company documentation and relevant literature. The data analysis technique used was simple linear regression to test the partial effect of the independent variables on the dependent variable. The results of this study indicate that venture capital has a positive and significant influence on the development of MSMEs. The availability of venture capital helps streamline operational activities, strengthen production capacity, improve product quality, and support business expansion efforts to a wider market. Furthermore, venture capital also contributes to increasing company competitiveness in facing the dynamics of the food industry. Therefore, it can be concluded that increasing venture capital is a crucial aspect that must be considered in encouraging the growth and sustainability of MSMEs, particularly CV Kakarak Food and similar MSMEs in the food sector. This research is expected to provide input for business owners, the government, and related parties in designing MSME development strategies oriented towards capital strengthening, thus creating more stable, independent, and highly competitive businesses in the future. Furthermore, the results of this study can also serve as an academic reference for further research and as evaluation material for MSMEs in determining managerial policy priorities.

The K-Pop music industry has experienced tremendous growth and emerged as a global phenomenon, impacting other sectors, including the souvenir industry. The allegiance of devoted K-Pop enthusiasts significantly influences the purchase of memorabilia associated with their heroes. K-Pop memorabilia serves not merely as commodities, but also as emblems of cultural identity for enthusiasts. Consequently, SMEs involved in souvenir production possess significant potential to enhance the competitiveness of their products in both home and international markets. This study seeks to examine the influence of K-Pop fan devotion on the competitiveness of souvenir products and to identify business strategies that SMEs, like Zonnebloem Souvenir, can implement to compete in the worldwide market. Employing qualitative methodologies alongside the Business Model Canvas (BMC) and SWOT analysis to assess the business model of Zonnebloem Souvenir. Data was collected by observation, interviews, and documentation, then analyzed to formulate a business development strategy. The data indicates that Zonnebloem Souvenir has effectively leveraged K-Pop fan loyalty via product innovation and digital marketing, enabling international marketability. Zonnebloem enhances competitiveness by diversifying distribution channels, elevating product quality, and perpetually innovating in response to the burgeoning K-Pop trends in the global market.

The development of information technology has driven a significant transformation in business strategy, including in the automotive industry. This study aims to analyze the influence of digital marketing and service quality on the purchase decision of Honda motorcycles on the Honda Ciracas Ride. The shift from conventional to digital marketing and the high competition of the automotive industry in the East Jakarta area are important backgrounds for this study. The research method used is a quantitative approach with survey techniques through questionnaires distributed to 263 respondents who have made purchases. Data analysis was carried out using SPSS software with a series of statistical tests, including validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination. The results of the study showed that partially, digital marketing had a positive and significant effect on purchase decisions, with a t-count value of 2.355 > t-table of 1.970 and a significance of 0.019 < 0.05. The quality of service also showed a positive and significant influence, with a t-count value of 7.782 > t-table of 1.970 and a significance of 0.000 < 0.05. Simultaneously, these two variables have a significant effect on purchasing decisions, shown by the F-calculation value of 66.438 > F-table 3.030 and the significance of 0.000 < 0.05. These findings confirm the importance of optimizing digital marketing strategies and improving service quality in improving consumer purchasing decisions in the automotive sector.

The community service activity carried out with farmer groups in Kelungkung Village, Sumbawa Regency, aims to enhance farmers’ capacity and independence through an innovation-based business approach. The specific objectives of this activity include: (a) developing an innovation-oriented business model to support agricultural product enterprises, (b) strengthening marketing management for competitiveness, (c) improving skills in simple financial management analysis, and (d) providing an understanding of creative thinking methods capable of generating innovations by integrating community needs, technological potential, and business success factors. The methods applied involved training sessions, mentoring, and interactive discussions focusing on business model design, digital financial management practices, and modern marketing strategies. The results of the activity indicate that: (1) partners are able to understand and elaborate on key business components such as customer segments, value propositions, distribution channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures; (2) partners can evaluate their businesses, identify opportunities, and formulate solutions to existing challenges; (3) partners have acquired basic knowledge of digital-based financial management analysis that is simple yet applicable; and (4) partners have developed the capacity to expand their farming enterprises, particularly in the field of digital marketing. Overall, this program has successfully encouraged farmer groups to be more adaptive to technological developments and modern market demands.

This qualitative research investigates the critical factors inhibiting ship arrival efficiency and their impact on shipping agency performance at PT. Berkah Tata Baruna Banten Branch. Through comprehensive interviews with maritime professionals, port operators, and agency management, the study examines three primary variables: pilot tugboat services, cargo loading-unloading productivity, and document processing efficiency. Utilizing thematic analysis and narrative synthesis, findings reveal significant operational integration challenges that directly affect agency performance metrics. The research demonstrates that synchronized maritime service delivery substantially influences stakeholder satisfaction and business sustainability. Results indicate that technological integration barriers, communication gaps, and human resource development needs constitute primary obstacles to optimal port performance. Beyond identifying constraints, the study highlights how fragmented coordination between service providers creates inefficiencies that extend vessel turnaround times and increase operational costs. Respondents emphasized that transparent communication channels, standardized documentation procedures, and adequate training programs are essential to building resilient port systems. Moreover, the research shows that investment in digital platforms for real-time data sharing could accelerate clearance processes, while workforce development initiatives would ensure higher service reliability. The study contributes theoretically by developing frameworks of integrated maritime service performance and practically by offering policy-oriented recommendations to strengthen agency competitiveness. Overall, the findings provide valuable insights for stakeholders seeking to enhance Indonesia’s maritime logistics capacity, aligning operational improvements with the nation’s broader economic and global shipping ambitions.

This research employs a qualitative approach to investigate how corporate brand image shapes the quality of maritime services, using a comprehensive stakeholder perspective within the Indonesian shipping industry. The study adopts PT. Multi Jaya Samudra’s TB. Maiden Central operations as its focal case, gathering insights from maritime professionals, academic experts, and industry practitioners to better understand the interconnection between brand perception and service delivery. Data were collected through semi-structured interviews with 65 participants, followed by a thematic analysis to identify emerging patterns. The results highlight that corporate brand image plays a substantial role in influencing how service quality is perceived, with a positive correlation of 79.8% found between brand strength and customer satisfaction. Key themes emerging from the analysis include the enhancement of professional trust, the incorporation of educational elements into industry practices, and the promotion of operational excellence. A robust and reputable brand is shown to provide shipping companies with a distinct competitive edge, while also aligning with broader objectives such as sustainable maritime growth and the adoption of digital innovation. Beyond practical business value, the research enriches the field of maritime business management by presenting a stakeholder-driven framework for brand development, offering opportunities for the integration of industry-relevant curricula in maritime vocational education, and promoting sustainable transportation practices. These findings yield actionable implications for Indonesian shipping enterprises that aim to strengthen brand positioning, improve service performance, and remain competitive in an increasingly dynamic and environmentally conscious maritime sector.

This study examines the social, economic, and tourism impacts on the lives of the community in Penglipuran Tourism Village. The research highlights that the growth of tourism significantly increases local income by approximately 150–300%, fosters the creation of new business opportunities, and contributes to the preservation of Balinese culture and traditions. Tourism development not only strengthens the village’s cultural identity but also enhances social cohesion through community-based tourism initiatives. In addition, the adoption of digital technologies, such as cashless payment systems and electronic ticketing, has improved transaction efficiency, transparency, and market expansion, while also providing better services for visitors. Despite these benefits, several challenges have emerged, including growing environmental pressures, waste management issues, and the potential widening of economic inequality between residents directly involved in tourism and those who are not. These challenges indicate that tourism development can also create socio-economic gaps and place strains on the village’s natural resources if not managed carefully. Therefore, sustainable tourism management becomes crucial in balancing cultural preservation, economic equity, and environmental protection. This study suggests that policies integrating community participation, equitable economic distribution, and environmental sustainability are essential to ensure long-term positive impacts. Ultimately, Penglipuran Tourism Village can serve as a model for sustainable rural tourism development in Indonesia and beyond.

Capacity-building training for housekeeping staff in hotels and restaurants is a crucial aspect of maintaining service quality and enhancing customer satisfaction. Competent housekeeping personnel not only ensure physical cleanliness but also directly impact the reputation, image, and competitiveness of businesses in the hospitality and restaurant sectors. This community service program aims to develop the capacity of housekeeping staff through focused training on mastering cleaning techniques, effective waste management, and the proper and safe use of cleaning tools and materials. The training methodology is conducted directly using a participatory approach, allowing participants to actively engage in practical simulations, discussions, and case studies related to cleaning procedures, operational standards, and waste handling. Evaluation is conducted using pre-test and post-test assessments to measure improvements in participants’ knowledge, skills, and understanding of good cleaning practices. Results demonstrate significant improvements in mastering cleaning techniques, understanding waste management, and the ability to use cleaning tools and materials correctly. Additionally, participants reported increased awareness of the importance of consistently maintaining cleanliness standards, which is expected to be applied in daily workplace activities. The contribution of this community service provides tangible benefits in enhancing human resource quality in the hotel and restaurant sectors while supporting the achievement of professional, hygienic, and environmentally friendly service standards. This training is expected to serve as a sustainable model for the continuous development of housekeeping staff competencies in the broader hospitality and tourism industry.