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One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

Indonesia is expected to enter the Demographic Bonus era, a condition where the population of productive age is greater than that of non-productive age. This dominant generation of productive age can also be called the Millennial Generation. According to data held by BPS regarding the increase in Indonesia's population in 2015, the percentage of the working age population was around 70%. The Demographic Bonus has the potential to spur Indonesia's economic growth. However, this condition has requirements, namely the need to provide housing facilities that can accommodate the percentage of the working age population in the range of 70%. The Demographic Bonus has the potential to spur Indonesia's economic growth so that it is hoped that it can improve the welfare of the Indonesian people. However, this condition has requirements, namely the need to provide housing facilities that can accommodate these millennials. Moreover, the current urbanization trend is encouraging the millennial generation to work in big cities in Indonesia. Providing housing facilities in areas supported by adequate transportation facilities or transit/TOD-based housing development can increase the work productivity of millennials. However, the challenges faced in housing services in TOD areas are land issues and ownership status owned by private parties because strategic locations have higher value from an economic perspective. If this happens, then residences in TOD areas will become typical residences intended for people with high incomes. On the other hand, not all millennials are high-income people. In terms of age, most millennials are still in the middle and lower category because they are still at the stage of starting their careers, so providing housing facilities for millennials does not only pay attention to location, but also to economic aspects. In this article, we discuss affordable housing in TOD areas as fulfilling housing needs for millennials along with concepts from an architectural perspective that have been implemented in Indonesia and in several countries in the world as a comparison so that they can be input for special development of affordable housing in TOD areas for millennials in Indonesia.

Purpose − In the ever-evolving digital era, the paradigm of employee compensation and rewards is also undergoing a fundamental transformation. Digital Compensation and Rewards concepts have emerged as a response to these changes, with a focus on building adaptive performance systems, innovative bonus approaches, and flexibility in employee rewards. Overall, the Digital Compensation and Rewards paradigm brings modern concepts to human resource management. In the digital era, employee compensation and reward systems are experiencing fundamental changes. The use of technology allows for more efficient implementation of performance-based systems. Findings- The results of the literature review show that technology has a significant positive impact on the employee recruitment stage. Apart from that, the implementation of digital compensation and rewards is also an integral part of employee performance. Design/methodology/approach- By using data-based performance assessments with digital platforms, companies can collect and analyze employee performance data in more detail. This allows for more objective and accurate assessments, as well as providing opportunities for appropriate recognition of individual contributions. Practical implications- Involves improving the recruitment process through the use of digital technology and social media, adjusting the compensation system to include digital performance bonuses and application-based incentives, flexibility in providing rewards tailored to individual preferences, the use of data and analysis to measure employee performance accurately, as well as development of HR skills in integrating digital technology in human resource management. By paying attention to these practical implications, companies can improve their human resource management strategies to face the challenges and opportunities in the digital era, which can support organizational growth and success. Originality/value- This research presents an innovative view of how organizations can use digital technology and more flexible bonus systems to increase employee motivation and productivity. With a focus on the digital era, this paper provides insight into the importance of adapting to technological changes in human resource management. The value of this paper is that it provides practical guidance for companies seeking to improve their human resource management strategies to optimize employee performance and rewards in the ever-changing digital era.

PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOPSIS method is different from before the TOPSIS method was used. With this, the Take Home Pay that employees receive before implementing TOPSIS is very different from after implementing the TOPSIS method.

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

The welfare program provided by the company to employees should be beneficial for both the company and the employees, so that it can encourage the achievement of effective company goals. Employee welfare programs should be in accordance with the provisions set by the company and do not violate government regulations. The main objective of this study was to determine the level of Welfare of Unilever Distributor Human Resources at CV Ambassador Zulias, Sengkang Regency. This study uses qualitative research methods, with data collection techniques through interviews, observation, and document review. The results of this study indicate that the Welfare of Unilever Distributor Human Resources at CV Ambasador Zulias Sengkang Regency is classified as good in terms of economic welfare, facility welfare and service welfare. However, there are some things that need to be improved, such as the provision of official clothing for employees and facilities for worship in the office. Welfare of employees at CV Ambasador Zulias Sengkan Regency has been assessed as good in terms of income standards that come from various sources such as pensions, salaries, holiday allowances, bonuses whose aim is for the welfare of its employees    

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.

The discovery of various efficient technologies has become a benchmark in development in all sectors. Artificial Intelligence (AI) and the Internet of Things (IoT) are growing rapidly. This study aims to determine the analysis of the technological adaptability of countries in the world and its comparison to readiness in Indonesia. This is because the ability to adapt technology has a close relationship to the economy in a country, both in terms of economic contribution and the labor market sector. This research uses data with parameters such as Gross Market Value (GMV), Global Connectivity Index (GCI), and GDP. As well as data on industry development in Indonesia. This research was conducted with a descriptive analysis method that uses content analysis steps to interpret the results of existing statistical exposure. The results of the research analysis show that a very significant government policy today is an investment in technology and communication infrastructure. Then to boost the economy, financing is the most needed factor today. Readiness to meet the demographic bonus can be done by developing the digital skills of the workforce in all sectors. Therefore, infrastructure, financing, and scientific integration of technology are the most crucial policies today.

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan menggunakan rasio remunerasi terhadap laba bersih tahun berjalan karena pengukuran ini masih sedikit digunakan pada penelitian sebelumnya. Hasil pengujian dalam penelitian ini menunjukkan bahwa bonus plan tidak berpengaruh terhadap income smoothing, sedangkan hasil pengujian kepemilikan manajerial menunjukkan pengaruh positif terhadap income smoothing, dan hasil pengujian ukuran perusahaan menunjukkan pengaruh negatif terhadap income smoothing.

Gen-Z is a generation that is highly influenced by the importance of appearance regarding beauty and fashion. The beauty and personal care business in Indonesia is estimated to reach 154 T with a growth rate of 4.3% per year. This is a big business opportunity, especially for Gen Z, which is predicted to become a demographic bonus in the next few years. This beauty class training aims to train young women's life skills by taking advantage of opportunities from the beauty sector and Gen-Z consumption behavior to become something of economic value or beautypreneur. The methods used in this training activity are lectures, discussions and practice. The result of this training activity is that participants have knowledge about the beauty business prospects which can be a source of income for them and have mastered basic make-up techniques.

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

Technological developments and increasingly high business competition make MSME actors must have a good marketing strategy to be able to compete with their competitors. This research was conducted to determine the marketing strategy carried out by Ledys Cake SMEs in facing competition in the digital era. The research method in this study uses a qualitative approach through structured interviews with business actors. The results of the study show that MSMEs provide added value and differentiation to the products and services provided, while in terms of price, they apply competitive prices. The application of technology is more widely used in culinary businesses through websites and social media to establish good relationships and communicate with consumers. The researcher concludes that there are several discussions, namely Strategy, Constraints and Solutions. The strategy carried out by MSMEs is that there is a 4P (Product, Promotion, Price, Place) mix. Product strategy in the form of innovation, promotion strategy in the form of price discounts, price strategy for every purchase of cake will get a bonus, and place strategy in the form of flexibility in sending cake orders, so as to maintain and improve the quality of the taste of the cake. Although there are financial constraints and product raw materials, we can still find solutions and alternatives, namely by managing finances and using raw materials efficiently. Then, MSME solutions by maintaining cash flow, product innovation, maximizing social media and delivery services

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

Rumusan masalah dalam penelitian ini adalah, sebagai berikut:1) Bagaimana kehidupan sosial ekonomi pedagang kerupuk kulit ikan di Desa Sriwulan Kecamatan Sayung kabupaten Demak? 2) Bagaimana Strategi pedagang kerupuk kulit ikan di Desa Sriwulan Kecamatan Sayung Kabupaten Demak dalam peningkatankehidupan sosial ekonomi? 3) Bagaimana faktor pendorong dan penghambat pedagang kerupuk kulit ikan di Desa Sriwulan Kecamatan Sayung kabupaten Demak dalam menjalankan Strateginya? Berdasarkan hasil analisis dan pembahasan maka 1). Kehidupan sosial ekonomi merupakan dua hal yang berbeda. Kehidupan sosial pedagang kerupuk kulit ikan meliputi: pendidikan pedagang kerupuk kulit ikan, dimana pendidikan tertinggi pedagang kerupuk kulit ikan hanya sampai pada jenjang Sekolah Dasar (SD) saja. Kerjasama dalam berdagang kerupuk kulit ikan. Kegiatan rutin seperti pengajian dan arisan. Sedangkan kehidupan ekonomi pedagang kerupuk kulit ikan meliputi: pendapatan sehari-hari pedagang kerupuk kulit ikan berbeda-beda, tergantung dengan kisaran jumlah dagangannya. Kepemilikan harta benda pedagang kerupuk kulit ikan masih dibantu oleh anak-anaknya yang sudah bekerja, karena hasil pendapatan dari berdagang kerupuk kulit ikan hanya mencukupi untuk makan saja. 2) Strategi pedagang kerupuk kulit ikan dalam peningkatankehidupan sosial ekonomi adalah dengan peningkatanpendidikan bagi anak, bergantian berjualan dalam satu los, memberikan harga khusus kepada pelanggan, memberikan hadiah atau bonus kepada pelanggan, modal dari tabungan sendiri, menabungkan hasil pendapatannya, dan sistem penetapan harga. Ternyata antara pedagang kerupuk kulit ikan yang memiliki tingkat ekonomi paling tinggi, pedagang kerupuk kulit ikan yang memiliki masa kerja paling lama, dan pedagang kerupuk kulit ikan yang paling muda memiliki Strategi yang berbeda dalam peningkatankehidupan sosial ekonomi. Peran ketua pengelola Pedagang kecil tidak mempengaruhi pada Strategi para pedagang kerupuk kulit ikan, karena para pedagang kerupuk kulit ikan memiliki Strategi dalam peningkatankehidupan sosial ekonomi secara individual. 3) Faktor pendorong dan penghambat pedagang kerupuk kulit ikan dalam menjalankan Strateginya yaitu dari faktor pendorong meliputi: bantuan dari pemerintah yang berupa peralatan berdagang untuk kelangsungan usaha, membuka mata pencaharian bagi masyarakat, serta adanya faktor turun-temurun yang mempermudah berdagang kerupuk kulit ikan. Sedangkan dari faktor penghambat meliputi: ketergantungan terhadap cuaca yang menimbulkan omzet atau pendapatan menurun karena berkurangnya jumlah pengunjung dan berkurangnya frekuensi konsumen di Pasar, serta sistem pembayaran yang lambat yang dilakukan oleh konsumen akan menimbulkan berkurangnya pendapatan pedagang.

Penelitian ini dilatar belakangi pilihan Pasar tradisional Kendala yang dihadapi pada pasar tradisional mengalami kesulitan dalam memenuhi kontinuitas barang, lemah dalam penguasaan teknologi dan manajemen sehingga melemahkan daya saing. Penelitian ini dilakukan untuk  menganalisa Faktor- Faktor Yang Mempengaruhi Keputusan Pembelian (Studi Pada Pasar Tradisional Semarang).. Dalam penelitian ini menggunakan atribut   indikator faktor kualitas produk, harga, lokasi, promosi, pelayanan.sebagai variabel independen yang akan diteliti dalam pengambilan keputusan. Penelitian ini dilakukan dengan menyebarkan kuesioner pada 100  konsumen. Sampel penelitian ini ditentukan dengan teknik accidental sampling. Analisa terhadap data analisa kuantitatif meliputi uji validitas, reliabilitas dan analisa Faktor. Hasil analisa tehadap 13 komponen indikator menghasilkan empat meliputi faktor 1: Harga terjangkau, Lokasi strategis, Potongan harga dan Hadiah atau bonus, faktor2: Kesesuaian harga, Lokas Mudah diketahui, Lokasi terjangkau, dan Iklan, faktor 3: Layanan ramah, Layanan cepat dan Memberi informasi dan faktor 4: Durabel dan Tampilan

This research is motivated by the achievement of work targets for employees of PT. MAS Silueta Indonesia Semarang which has not been maximized. This study aims to analyze leadership style (X1), work discipline (X2), and work environment (X3) on employee performance (Y) in the Office of Supervision and Service of Customs and Excise Middle Type Tanjung Emas Customs. The analytical method in this study is Multiple Linear Regression. Samples were taken using saturated sampling techniques, namely a number of 130 respondents. The results showed that leadership style has a positive effect on the performance of employees at PT. MAS Silhouette Semarang. Work discipline has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. The work environment has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. Based on the results of the research, suggestions can be given to improve the work leadership style at PT. MAS Silueta Semarang by frequently providing stimulus in the form of bonuses for those who excel and awards or promotions. Improving employee work discipline by evaluating employee discipline periodically. Give rewards to disciplined employees and threaten those who are not disciplined Improve the quality of the work environment because based on research the work environment does not affect employee performance. If the quality of the work environment has been improved, it is likely that employee performance will also increase.

Negara Indonesia mulai memasuki suatu masa emas berupa era bonus demografi yang mana    perlu ditindaklanjuti melalui serangkaian aksi-aksi kebijakan yang  mampu membawa manfaat yang optimal. Dari hasil proyeksi jumlah penduduk Kota Tegal bonus demografi berada pada tahun 2020 dengan rasio ketergantungan sebesar 50.42 %.dan tahun 2021 denan rasio ketergantungan sebesar 52.06 %. Kebijakan dan program yang dilakukan melalui pendidikan berkualitas, Program Generasi Berencana, pendidikan  kependudukan    untuk  mengubah  pola  pikir  masyarakat  dan  meningkatnya  kesadaran mengenai isu kependudukan, serta pendidikan keterampilan  sebagai jalur meningkatkan kualitas SDM unggul dan siap bekerja. Kebijakan ketenagakerjaan dikelola melalui pemberdayaan tenaga kerja dengan melatih wirausaha, akses permodalan dan pelatihan UMKM. Pengembangan usaha sektor informal lokal daerah, seperti pengembangan usaha-usaha kerajinan dan UMKM di Kota Tegal

One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.    

Nu Skin Enterprises is a direct selling America and multilevelmarketingcompany that develops and sells personal care products and dietarysupplements (under the Pharmanex brand). Issuesthat form the basis of thisresearch is that Nu Skin has not been included in the 10best MLM dIndonesia by number of members and the members clarity andwebsite addressbased on MLMStars.net in 2012. The purpose of this study was to analyzetheeffect of the ability of the sales force, sales training and orientationaccuracy ofthe customer to the performance of agents multilevel marketingdistributors of NuSkin in Semarang . The population in this study is the distributor of Nu Skin multilevelmarketing agency in Semarang with a sample of 35 respondents wasobtained by purposive sampling technique, the distributor who has joined for3 months and have a monthly income and the amount of the bonus >Rp.1.000.000. Primary data was collected through questionnaires andanalyzed with multiple linear regression analysis . The results showed that the ability of the sales force and accuracy ofsalestraining has a positive effect on the performance of distributors agents.Whilecustomer orientation negatively affect the performance of distributorsagents.Variable accuracy of sales training (b2 = 0 , 534) became the largestfactoraffecting the performance of distributors agents. While the sales force'sabilityvariables (b3 = 0.419) became the lowest factor affecting theperformance ofdistributors agents .