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Every company or agency that employs more than 100 people is required to implement an Occupational Safety and Health Management System (SMK3). This research aims to determine and analyze the implementation of SMK3 in the Engineering Sector of Perum Airnav Indonesia Pontianak Branch, and employee awareness in implementing an occupational health and safety management system.This study used qualitative research methods. Data collection techniques use observation, interviews, and documentation. Researchers directly made observations in the field and carried out documentation. Interviews were conducted with 3 sources, namely the Junior Manager for Safety and K3 Engineering, the Engineering Manager, and Employees in the Safety Sector. The data analysis techniques used are data reduction, data presentation, and concluding. The results of the research that has been carried out show that Perum LPPNPI Airnav Pontianak Branch in the engineering sector has implemented SMK3 Implementation in accordance with PP No. 50 of 2012 which includes: 1) Determination of K3 Policy, 2) K3 Planning, 3) Implementation of K3 Plan/Implementation, 4) Monitoring K3 Evaluation and Performance, 5) Reviewing and Improving SMK3. Employee awareness in implementing SMK3 in general is very good but there needs to be increased awareness of the importance of K3 and SMK3 among employees which must be carried out on an ongoing basis.    

This research aims to determine the effect of service quality and customer satisfaction on customer loyalty and also aims to increase customer loyalty. This research used customers of Bank Syariah Indonesia KCP Medan Iskandar Muda 1 in Medan City as respondents in filling out the questionnaire as many as 170 customers. The tests used in this research are data quality tests, classical assumption tests, influence tests and hypothesis tests. From the results of this research, it was found that the influence of service quality on customer loyalty is a significant influence where the significance value is 0.001 < 0.05 and tcount is greater than ttable (3.245 > 1.653), the influence of customer satisfaction on customer loyalty also has a significant influence where the significance value is 0.000 < 0.05 and tcount is greater than the table (3.742 > 1.653) and simultaneously service quality and customer satisfaction have a significant effect on customer loyalty where the significance value is 0.000 < 0.05 and fcount is greater than ftable (23.982 > 3.05). Meanwhile, the R2 value of 22.3% of this research is influenced by service quality and customer satisfaction variables, while the remaining 77.7% is influenced by service quality and customer satisfaction variables. influenced by other variables not examined in this study.

This research aims to partially and simultaneously explain the influence of price discounts and business communication on customer loyalty in purchasing Tofu Sticks at the Aqia Kediri Store. This type of research uses quantitative research. Data sources use primary data and secondary data. The sample in the research was 87 customers who purchased Toko Aqia Kediri's Tofu Stick using purposive sampling technique. The analysis techniques used are validity test, reliability test, normality test, linearity test, multicollinearity test, heteroscedasticity test, t test, F test, multiple linear regression analysis, t test, F test and coefficient of determination (R2) test using the SPSS program version 25. The results of this research are that partially the price discount variables and business communication have a positive and significant effect on customer loyalty in buying tofu sticks at the Aqia Kediri Store. Simultaneously, the variables of price discounts and business communication have a significant effect on customer loyalty in purchasing tofu sticks at the Aqia Kediri Store.

This research aims to analyze the influence of word of mouth, price and product quality on product purchasing decisions at Abadi Digital Printing, Kediri City. This type of research is quantitative research. The sampling technique in this research was using the Accidental Sampling method. This research uses analytical techniques of validity test, reliability test, correlation coefficient test (R), multiple linear regression test, T test, and F test. The results of the research show that there is an influence of word of mouth, price, and product quality on product purchasing decisions in eternal digital printing in the city of Kediri.

 In an era full of technological developments, various daily activities are connected with the help of the internet, making operations easier and faster. One use of this technology, for example, is massive marketing activities carried out via social media, one of which is WhatsApp. This application introduces WhatsApp Business features specifically designed to facilitate the marketing of their products to consumers. This increase in the number of WhatsApp users opens up more opportunities for businesses to maximize the application's potential as a digital marketing tool. The aim of this research is to determine the effect of promotions and services via WhatsApp on sales. This type of research is quantitative research. The sample used in this research was 37 people using the questionnaire distribution method as a data collection tool. The analysis technique used in this research is multiple linear regression analysis using the SPSS software application. The research results show that variable X1 (promotion) and variable X2 (service) each influence variable Y (sales) in a positive direction. Besides that, variables X1 (Promotion) and X2 (Service) in the model together are able to explain 40.3% of the influence on variable Y (Sales).

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

This research aims to determine the influence of the physical work environment, work discipline and work stress on employee performance at the UD Bunga Mas brown sugar factory. The variables used in this research are Physical Work Environment (X1), Work Discipline (X2), Work Stress (X3), and Employee Performance (Y). The research location is the UD Bunga Mas Brown Sugar Factory which is located in Karanglo Hamlet, Tales Village RT 01 RW 04 Ngadiluwih District, Kediri Regency. By using data collection techniques in the form of interviews, questionnaires and observations.Meanwhile, the analysis used uses quantitative methods with multiple linear regression tools using the SPSS version 25.0 software program. Based on tests carried out by partial linear regression analysis, it shows that the Physical Work Environment (X1) has a negative and insignificant effect on Employee Performance (Y) and Work Discipline (X2) has a positive and insignificant effect on Employee Performance (Y). Meanwhile, the Job Stress variable (X3) has a negative and significant influence on Employee Performance (Y). This shows a significant value for variable X1 0.116 > 0.05, variable X2 0.538 > 0.05, and X3 0.000 < 0.05. Partially, the Physical Work Environment (X1), Work Discipline (X2), and Work Stress (X3) have a positive and significant effect on Employee Performance (Y) at the UD Bunga Mas Brown Sugar Factory.

The purpose of this study was to determine the effect of regional original income, general allocation funds, special allocation funds, profit sharing funds, and local government spending on poverty alleviation in provinces in Indonesia. The research method uses quantitative methods. The research data source is secondary data in the form of panel data, namely provincial data in Indonesia for the period 2017-2021 obtained from the Indonesian Central Bureau of Statistics. Analysis of research data using panel data regression analysis. The results of the partial hypothesis test with the t test, it is known that the variables of local revenue, profit sharing and local government spending have a partially significant effect on poverty alleviation. Meanwhile, the general allocation fund and special allocation fund do not have a partial significant effect on poverty alleviation. The results of the F test show that regional original income, general allocation funds and special allocation funds, profit-sharing funds and local government spending have a significant simultaneous effect on poverty alleviation in provinces in Indonesia in 2017-2021.

This research aims to determine the influence of customer value and product variety on Soehendar Coffee customer satisfaction. Data collection techniques use observation, questionnaires and literature study. The sample in this study was 30 respondents with the sampling technique being purposive sampling, namely customers who had purchased Soehendar Coffee products at least once. The data analysis technique uses multiple linear regression analysis. The research results show that partially, neither customer value nor product variety have a significant influence on Soehendar Coffee customer satisfaction. Simultaneously, customer value and product variety have a significant influence on Soehendar Coffee customer satisfaction.

This research aims to describe the application of the precautionary principle in dealing with bad credit and to determine the assessment in providing financing to PT. BSM Kcp Script. This type of research is descriptive qualitative, data collection techniques use interviews and documentation, data analysis uses qualitative data analysis techniques using inductive thinking, and this research data uses primary data sources obtained from supporting sources, namely books, the internet and literature. other. PT. BSM Kcp Aksara has applied the precautionary principle in bad credit using the 5C principle analysis, which includes Character, Capacity, Capital, Condition and Colliteral as well as producers that customers must go through in submitting financing applications, providing financing, paying financing installments and obstacles to bad credit. . The results of this research, PT. BSM Kcp Aksara in implementing the principle of prudence in the financing that has been carried out is not good enough, BSM provides financing by emphasizing the 5C principle which includes Character, Capacity, Capital, Condition and Collateral. The important thing in providing financing to customers is Collateral (Guarantee). Judging from the results of customer data, the 5C principle has not been able to completely prevent bad credit due to the Account Office (AO) being less careful in analyzing financing. However, BSM's consistency in handling problematic financing customers has been carried out according to producers by collecting them periodically and providing warning letters I, II and III in stages.  

Although Indonesia occupies the third position as a food-producing country in the world, almost every year it faces repeated problems with production, especially rice food production. As a result, Indonesia has to import rice from other food-producing countries. The purpose of this study is to find out what factors affect rice imports in Indonesia. The method used in this study was multiple linear regression analysis. This study concludes that there is simultaneously a significant influence between Rice Production, Rice Price, Population, and Exchange Rate on Rice Imports in Indonesia. Meanwhile, partially Rice Production and Exchange Rate have an insignificant influence, Rice Price and the Population have a significant influence on Rice Imports in Indonesia.

This research aims to identify and explain the role of leadership in improving employee discipline at PT. Perkebunan Nusantara III Medan. In carrying out this research, researchers used a qualitative descriptive research type. This research uses a special method that aims to explain specific phenomena in depth and data collection techniques are carried out by observation or observation so that researchers immediately go into the field to obtain data that can really be trusted. The results of the study show that the role of leadership has a major influence in increasing employee discipline. Because the leader becomes the most dominant person and has authority, power in all efforts to create employee work discipline.

Companies must recognise the culture of the country where the business is targeted. This is because culture is the main element that is very important and has been attached to the community as the intended consumer, so that it can influence his decision to buy a product or use a service that is not in accordance with his culture. This study aims to find out how the role of local community culture in global marketing. The research method used in this study is literature-based research, which is conducting a literature study by collecting data and previous research from various scientific journals, books and current news issues. This research shows that the culture of local people influences purchasing decisions and consumer behavior in the global market, so marketers need to set global marketing strategies.

The aim of this research is to understand the relationship between teacher communication and students’ emotional intelligence in PAI subjects at SMAN 1 Rao Utara. This research was motivated by the low emotional intelligence of students. As a type of research, the author uses correlation research, which is a way to determine the closeness of a relationship between two or more variables which is explained by the magnitude of the correlation coefficient. The population of this research is all students of SMAN 1 Rao Utara, totaling 196 students and a sample of 49 students. The data collection technique for this research is a questionnaire. The results of research condected at SMAN 1 Rao Utara show that there is a relationship between teacher communication and students’ emotional intelligence in PAI subjects of 76.2% 23.8% the influence of other factors, so it can be concluded that there is a relationship between teachers. Communication and emotional intelligence of students. Emotional intelligence of students majoring in PAI at SMAN 1 Rao Utara. Improving teacher communication, namely the ability to perfect teacher communication skills by making changes suvh as attending seminars, reading lots of magazines, studying independently, researching one’s own potential and abilities, participating in various trainings to develop skills, abilities and attitudes related to a teacher’s career and educating students. For ein and to intelligence, namely by knowing their own emotions, controlling their own emotions, encouranging themselves, knowing other people’s emotions and building good relationships.

This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.

Motivasi dalam suatu organisasi pada Kantor Dinas Sosial di maksudkan sebagai kemauan untuk berjuang atau berusaha ke tingkat yang lebih tinggi menuju tercapainya tujuan dari Kantor Dinas Sosial, dengan syarat tidak mengabaikan kemampuan seseorang untuk memperoleh kepuasan dalam pemenuhan kebutuhan-kebutuhan pribadi. Tujuan penelitian untuk mengetahui apakah motivasi intrinsik dan motivasi ekstrinsik berpegaruh  signifikan secara simultan dan parsial terhadap kinerja pegawai Pada Kantor Dinas Sosial Kabupaten Bima.  Jenis penelitian adalah penelitian asosiatif. Populasi sebanyak 71 orang pegawai dengan sampel sebanyak 40 responden Teknik pengambilan sampel yang digunakan adalah  purposive sampling. Hasil analisis yang telah dilakukan dengan menggunakan uji F dan uji T menunjukkan bahwa secara simultan motivasi intrinsik dan motivasi ekstrinsik berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Dinas Sosial Kabupaten Bima, dan secara parsial motivasi intrinsik dan motivasi ekstrinsik berpengaruh signifikan terhadap kinerja pegawai pada Kantor Dinas Sosial Kabupaten Bima.

This thesis is entitled Analysis of the Application of Islamic Business Ethics in Business Success (Study on Ilham's rempeyek business in Jambi City). This study aims to determine the application of Islamic business ethics in accordance with the principles of Islamic business ethics according to Faisal Badroen and the indicators of business success are capital, income, sales volume, production output and labor. The method used in this research is descriptive qualitative, where in collecting data the researcher uses observation, interview and documentation methods. The results showed that Ilham's peanut brittle business had implemented Islamic business ethics well in running his business and had a positive impact on the success of his business. Obstacles in applying Islamic business ethics to Ilham's peanut brittle business in Jambi city are keeping promises caused by a lack of manpower in the production sector causing delays in product delivery to consumers and inaccuracy in delivering products to consumers. The solution in applying Islamic business ethics to Ilham's peanut brittle business in the city of Jambi is to recruit workers, especially in the production sector so that production results can meet consumer demands and be more careful and thorough when delivering products to consumers.

This study aims to determine the application of accounting principles that have been carried out by mosques with mosques that still do not apply accounting principles so that the accountability of their financial statements can be relied upon. This study uses the type of Qualitative Research and Descriptive Approach method, namely analyzing and describing the Application of Accounting Principles and Financial Management in Mosques in Kotanopan District, Mandailing Natal Regency. The data used in this study are primary data and secondary data. The data collection technique is field research with the form of observation interviews, documentation, and content analysis. From this research it is known that the application of accounting principles has a very large influence on the accountability or accountability of the mosque's financial statements. Based on data collected from various sources, it can be seen that the principles that are less considered in making mosque financial reports are the principle of full disclosure and the principle of realization, so that the accountability of mosque financial reports becomes less transparent. Then to account for the mosque's financial statements, the mosque manager has similarities in providing information to the public and interested parties in the mosque's financial statements, but differs in making financial reports.

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

This research aims to analyze the calculation of cost of goods sold and profit determination at UD Han Petshop Lamongan. The approach used in this research is a case study in accordance with the problem formulation and research objectives. The data collection techniques used were observation, interviews and documentation. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions, using data validity techniques used, namely source triangulation and method triangulation. The results of this research show that UD Han Petshop Lamongan in calculating the cost of goods sold has complied with the calculation procedure by entering initial inventory data plus net purchases then minus ending inventory. In determining profit, the company has included all the data required in the profit and loss financial report. The data used in determining net profit before tax is net sales minus the cost of goods sold and operating costs.