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Sistem penggajian merupakan faktor yang penting dalam mencapai  tujuan suatu perusahaan, dimana sistem penggajian terdiri dari suatu  kerangka kerja yang saling berhubungan dalam suatu perusahaan yang  berfungsi menginformasikan data biaya tenaga kerja yang dibutuhkan oleh pihak-pihak yang berkepentingan pada perusahaan dan mengatur proses pembayaran atas jasa yang dilakukan oleh karyawan. Pembayaran gaji dan upah yang adil sesuai dengan kinerja dan prestasinya, maka akan berperngaruh positif terhadap bertambahnya nilai dan produktivitas perusahaan. Selain itu sistem akuntansi penggajian yang baik diharapkan mampu mengefektifkan dan mengefesiensikan dalam proses pelaksanaan penggajian, sehingga kendala ataupun permasalahan yang mungkin terjadi dapat dihindari.

This study examines the genealogical transformation of the Neosufi order in Indonesia, focusing on the shift from a private-ritual institution to an active and open social movement in the public space. Through a qualitative approach based on literature study and hermeneutic analysis, this paper highlights how the Qadiriyah Naqsyabandiyah Order (TQN) Suryalaya represents a new form of Sufism that combines spiritual depth with collective social action. This transformation is seen in various fields, ranging from drug rehabilitation, Islamic boarding school education, to spirituality-based economic empowerment. The order is no longer just a space for contemplation, but also plays a role in the process of social reconciliation, moral advocacy, and expansion into the public space through digital media. However, this dynamic also raises genealogical problems in the form of spiritual symbolization by the state, co-optation of power, and ambiguity in the interpretation of modernity. Indonesian Neosufism is a contextual response to spiritual and social crises, as well as a field of negotiation between the legacy of tradition, the demands of modernity, and the structure of state power. This study is a development of the author's dissertation and academic book manuscript that is being prepared for publication, thus presenting theoretical and practical contributions to the study of Sufism and social development.  

The incentive is a reward or retribution provided the company to employees who perform as a form of reward. Incentives as a means of motivation that encourages employees to work with optimal ability, which was intended as an extra income outside of salary or wages have been determined. The incentive is a driving factor for the employees to work better so that the employee's performance can be increased. The granting of incentives are intended to meet the needs of the employees. This research using qualitative research methods. As for the independent variable Incentive (X) and the dependent variable (Y) Performance. The population in this research is the Production Department glass manufacturing company. The sample used in this dipenelitian is saturated sample in which every Member of the population serve as samples. In this study, data gathering is carried out using a questionnaire. Based on the results of the determination of the calculation can be seen that the value of R2 is 0.907 Adusted. This can indicate the magnitude of the role or contribution that independent variable (X1), namely incentive can explain or influence the dependent variable (Y) the performance of employees amounted to 95.2%, while the rest is affected by other factors that do not researched. And based on the results of testing linearity obtained value p value of 0.05 0.00 < Sig. This indicates acceptance of the H1 so that the relationship can be inferred variable x with y Linear.

This research aims to determine the influence either together or partially between CSR (Corporate Social Responsibility) to corporate image in PT. Hadji Kalla Cabang Sultan Alaudin, Makassar area, that being measured from CSR variables which is Profit, People, and Planet. Expectedly the information obtained from this research can be used by companies to increase CSR activities and quality of CSR programs so that more can enhance the company image in the future. This study uses quantitative methods with explanatory research type with primary and secondary data. Population in this study is the customer PT. Hadji Kalla Cabang Sultan Alauddin, in Makassar and from the population the researcher take 100 adult people as research sample. As for the data analysis technique the researcher uses linear multiple regression and partial with SPSS 17 software. The result of this study found that variables within CSR concept which is Profit (Xi), People (X2), Planet (X3) simultaneously have a significant influence to the corporate image (Y). People (X2) became the most dominant variables that influence the corporate image with regression coefficient values 0,342.

The aim of this research is to determine the influence of payment administration service efficiency factors on customer satisfaction at the State Electricity Company in Makassar, South Sulawesi Province. To find out which payment administration service efficiency variables have a more dominant influence on customer satisfaction at the State Electricity Company in Makassar, South Sulawesi Province. The research method used is a quantitative research method. Research results on the influence of Payment Administration service efficiency on customer satisfaction at the State Electricity Company in Makassar. In this research, results have been obtained that the hypothesis proposed is acceptable, because the results show that the efficiency of payment administration services has an effect on customer satisfaction at the State Electricity Company in Makassar. The research results also explain that the most dominant variable influencing customer satisfaction is the efficiency of payment administration service funds, where the results show that in general customers experience satisfaction because their expectations are the same as the implementation results (reality).

This study aims to dietierminie thie ieffiect of disciplinie, motivation and work ienvironmient on work pierformancie at PT JS CiORP BiOYiOLALI, thie riesiearch miethiod usied is quantitativie with a tiotal samplie iofsamplie 100 iemplioyieies at PT JS CiORP BiOYiOLALI. Thie data ciolliectiion tiechniquie usied is a quiestiionnairie. Thie sampling miethiod usied ispriobability sampling with simplie randiom sampling tiechniquie. Thie data analysis miethiod ismultiplie liniear riegriessiion analysis with thie hielp iof SPSS 22 sioftwarie. Thie riesult iof this study shiow that simultanieiously thie indiepiendient variablies iof wiork disciplinie, wiork miotivatiion,and wiork ienvirionmient havie a significant ieffiect ion thie diepiendient variablie, namiely iemplioyieie wiork pierfiormancie.

This article analyzes the effects of tariffs and trade agreements on global trade dynamics and international business operations. By reviewing recent trade policies and their implications for various industries, the study highlights how tariffs influence supply chain decisions and market entry strategies. The findings provide recommendations for businesses navigating the complexities of international trade in a protectionist environment.

This paper examines the transformative impact of e-commerce on traditional retail business models. By analyzing case studies of retailers that have successfully adapted to the digital marketplace, the study identifies key challenges, such as logistics and customer engagement, as well as opportunities for growth and innovation. The findings underscore the necessity for retailers to embrace digital strategies to remain competitive in the evolving market landscape.

Blockchain technology has emerged as a transformative solution for enhancing transparency and traceability in global supply chains. This paper explores the applications of blockchain in improving data accuracy and accountability, particularly in sectors such as agriculture, manufacturing, and pharmaceuticals. Through detailed case studies, the research demonstrates blockchain's effectiveness in reducing fraud, enhancing trust among stakeholders, and ensuring a more resilient supply chain framework. The findings suggest that implementing blockchain can significantly improve operational efficiencies and foster collaborative relationships across various industries.

Behavioral economics has emerged as a significant field in understanding consumer behavior, particularly in advertising. This paper examines the application of behavioral economics principles, such as scarcity, social proof, and emotional appeal, in influencing consumer decision-making. Through an in-depth analysis of advertising techniques across various industries, the study assesses their effectiveness and ethical implications, particularly in terms of consumer welfare. Results reveal that while these psychological triggers can effectively drive sales, they also present ethical concerns regarding consumer autonomy and well-being.

The financial sector is undergoing rapid digital transformation, driven by innovations in digital banking, fintech, and AI-driven solutions. This transformation has significant implications for consumer trust and data security. This paper explores the impact of these technological advancements on customer confidence in financial institutions, especially in light of recent data breaches and cybersecurity threats. By analyzing regulatory responses and cybersecurity frameworks, the study emphasizes the critical need for robust protections to build and maintain consumer trust in digital finance. Findings indicate that enhanced security measures and regulatory oversight are essential in safeguarding data and supporting the sustainable growth of digital finance.

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.

Penelitian ini dilakukan untuk mengetahui pengaruh pelayanan kantor Pos terhadap kepuasan penerima bantuan langsung tunai di Kota Langsa. Dalam Penelitian ini penulis mengambil data dari Gampong Batee Puteh sebagai salah satu gampong yang menerima bantuan langsung tunai dari pemerintah. Data yang diperoleh berasal dari  responden yaitu masyarakat gampong Batee Puteh. Alat analisis yang digunakan yaitu statistik deskriptif. Adapun pengaruh pelayanan pelayanan kantor Pos terhadap kepuasan masyarakat penerima bantuan langsung tunai di Kota Langsa peneliti memperoleh hasil Dari hasil analisis Dari hasil uji T, menunjukkan bahwa variabel tangibel tidak memiliki pengaruh yang signifikan terhadap kepuasan penerima bantuan langsung tunai di  Kantor POS Langsa Cabang Langsa. Sedangkan variabel Reliability (X2), responsivines (X3), dan Assurance (X4)  Emphaty (X5) memiliki pengaruh yang signifikan terhadap kepuasan penerima bantuan BLT Kantor POS Langsa Cabang Langsa. Dari ketiga variabel yang signifikan tersebut, variabel Assurance mempunyai pengaruh dominan terhadap kepuasan penerima bantuan BLT Kantor POS Langsa Cabang Langsa.uji F terdapat pengaruh yang positif dan signifikan secara serempak antara variabel tangible (X1), Reliability (X2), responsivines (X3), Assurance (X4) dan Emphaty (X5) sebagai dimensi kualitas pelayanan terhadap kepuasan penerima bantuan langsung tunai Kantor POS Langsa Cabang Langsa.    

Penelitian ini bertujuan untuk menghasilkan media pembelajaran aplikasi dompet pintar berbasis strategi saintifik learning untuk meningkatkan kemampuan komunikasi matematis pada materi relasi dan fungsi  yang mencapai tingkat kevalidan, kepraktisan, dan keefektifan. Penelitian ini menggunakan model rancangan pengembangan 4D, yang dimodifikasi menjadi 3D, yaitu define (definisi), design (perancangan), development (pengembangan), tanpa menggunakan tahap keempat yaitu disseminate (penyebaran), karena hal ini merujuk kepada tujuan awal dari penelitian ini ialah untuk mengembangkan media yang valid, praktis dan efektif yang terdapat pada langkah  ketiga pengembangan  model ini yaitu development. Subjek dalam penelitian ini adalah siswa kelas VIII SMPN 8 Sengah Temila dengan jumlah siswa sebanyak 20 siswa. Instrumen yang digunakan dalam penelitian ini adalah lembar validasi, angket, dan soal pre-test post test. Berdasarkan hasil penelitian yang pertama adalah validasi aplikasi dompet pintar berbasis strategi saintifik learning yaitu dengan nilai rata-rata dari ketiga ahli sebesar 85,416% dalam kriteria sangat valid dengan kategori sangat baik. Yang kedua adalah nilai kepraktisan, dilihat dari nilai angket yang diisi guru dam siswa diperoleh persentase sebesar 83,93% dengan kriteria sangat praktis. Selanjutnya keefektifan, dilihat dari nilai rata-rata siswa dengan merujuk pada skala likert. Artinya, terdapat peningkatan nilai hasil belajar siswa dalam kemampuan komunikasi matematis, sehingga aplikasi dompet pintar dikatogerikan efektif. Berdasarkan hasil tersebut disimpulkan bahwa pengembangan aplikasi dompet pintar berbasis strategi saintifik learning terhadap kemampuan komunikasi matematis pada materi relasi dan fungsi di SMPN 8 Sengah Temila tergolong valid, praktis, dan efektif untuk digunakan.    

The purchase decision is the root of the achievement of a sale which on the purchase decision has an impact on turnover and sustainability of each organization. The purchase decision is one of the form of consumer behavior in using a product. In using a product to make a buying decision, consumers will go through a process that is a description of consumer behavior analyze various options to make decisions in make a purchase. The purchase target will be achieved if the attributes Purchasing drivers are met by the company, one of these attributes is: Quality of service, promotion, location.The method used in this research is a quantitative method with the number of samples set as many as 97 respondents. The analysis used includes the test validity, reliability test, classical assumption test, and multiple linear analysis test and coefficient of determination. The results of this study indicate that partially. Service quality affects satisfaction, however for the promotion variable has no positive and significant effect partially to customer satisfaction. And location has a positive and significant effect on customer satisfaction. For the simultaneous test, the quality of service, promotion and location has an effect on customer satisfaction.

In general, every company or agency prioritizes the good performance of its employees. Good performance can advance the company in terms of time and completeness of work. The problem faced is that some employees are not disciplined in carrying out their duties and obligations. Given the performance of employees who are still far from expected because there are still some employee expectations that have not been met. The problem that occurs is that supervision is not carried out routinely and is not attentive. Given that supervision is still far from what was expected because there are still some expectations of supervision that have not been fulfilled. So this can affect employee performance. The problem at issue is that the reward does not meet employee satisfaction. Considering that the reward is still far from what was expected because there are still several expectations for the reward that have not been fulfilled. So that this can affect the performance of employees. This research is a quantitative research with associative method. Based on the results of the SPSS test on Anova data in column R Square = 0.921, all variables affect the Employee Performance Variable by 92.1% and the remaining 7.9% is influenced by other variables outside this regression equation or variables not examined. So it can be concluded that the specified variable is very influential on employee performance.

The main objective of this research is to analyze the relationship between current ratio and return on asset in pharmaceutical companies that are traded on the Indonesia Stock Exchange during the period of 2018-2021. Fristly, throughout the years 2018-2021, the researcher will analyze the correlation between debt to asset ratio and ROA in the pharmaceutical industry segment of the Indonesia Stock Exchange. The purpose of this study includes three main goals: (2) to determine the effect of total asset turnover on return on asset of pharmaceutical companies on the Indonesia Stock Exchange from 2018 to 2021; and (3) to determine the effect of current ratio, debt to assets ratio, and total asset turnover on return on assets of pharmaceutical companies on the Indonesia Stock Exchange from 2019 to 2021. This research employs a quantitative approach, and 12 different businesses are presented as the sample. Tools used to describe and analyze data include multiple linear regression analysis. Based on the data, the results show that current ratio does not have a significant effect on Return On Assets (Sig = 0.554), Debt To Assets Ratio does not have a significant effect on Return On Assets (Sig = 0.097), Total Asset Turnover does not have a positive and significant effect on Return On Assets (Sig = 0.566), and the combination of all three factors has a positive and significant effect on Return On Assets.

Indonesia sedang berupaya membangun kapabilitas pertahanan dengan menetapkan Minimum Essential Force (MEF) untuk membangun kemandirian industri pertahanan. Dengan demikian industri pertahanan domestik masih melakukan kerjasama dengan industri sejenis di luar negeri yang memiliki kemajuan industri lebih mumpuni dari Indonesia. Salah satunya ialah PT. Pindad Persero yang masih melakukan impor bahan baku material untuk setiap produk yang mereka keluarkan. Tantangan dan Strategi PT. Pindad dalam mewujudkan kemandirian industri pertahanan,  masih memiliki banyak ketertinggalan dalam teknologi, inovasi, diplomasi dan langkah kebijakan yang diambil dalam mewujudkan kemandirian Industri Pertahanan di Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif karena adanya data-data yang diperoleh adalah data kualitatif, yakni menggambarkan adanya kondisi riil di lapangan. Tujuan penelitian ini untuk mengetahui strategi PT Pindad dalam mewujudkan kemandirian industri pertahanan. Hasil Penelitian menunjukan perwujudan kemandirian industri pertahanan PT.Pindad didorong upaya alih teknologi, ataupun pendanaan dalam bentuk offset dan juga imbal dagang untuk produk alat peralatan pertahanan dan keamanan yang didatangkan dari luar negeri.

Loyalty is someone's allegiance that indicates dedication to something, it can be a person or a group of people, ideals, tasks or goals that are given constantly. This study aims to determine whether leadership style, motivation and work environment have a partial and simultaneous influence on employee loyalty in the Department of Industry and Trade, and also among the three variables, which variable has the most dominant effect on the dependent variable. This type of research is quantitative research. This study uses secondary data, namely data on the number of employees for the last 5 years from the 2017-2021 period. The results of the analysis through the T test show that leadership style has no significant effect on employee loyalty, motivation has a significant effect on employee loyalty and work environment has a significant effect on employee loyalty. While the results of the analysis through the F test show that leadership style, motivation and work environment affect employee loyalty in the Department of Industry and Trade of North Sumatra Province.

The purpose of this study was to determine and analyze the effect of work discipline, leadership style and work motivation on employee performance, to determine and analyze the effect of work discipline, leadership style and work motivation on employee performance at the Department of Industry and Trade of North Sumatra Province. The approach used in this study were all employees of the Department of Industry and Trade of North Sumatra Province, totaling 160 employees. While the samples that meet the sampling criteria for observations made are 62 respondents using the Slovin formula. The data collection technique in this study uses a questionnaire technique and technical data analysis in this study uses the SPSS version 25.00 software program. Partially it is known that work discipline has no positive and significant effect on the performance of the employees of the North Sumatra Province Industry and Trade Office. Partially it is known that motivation has a positive and significant influence on the performance of the employees of the Department of Industry and Trade of North Sumatra Province. Simultaneously it is known that work discipline, leadership style and work motivation have a significant influence on the performance of the employees of the Department of Industry and Trade of North Sumatra Province.