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A company is one of the types of business entities protected by law as the place where the production process of a good or service is used to meet the needs of society. To the company’s goals, it requires the contribution of good employees. Cultivating a high working spirit should be considered by the company’s managers as an obligation whose nature is constant. Especially with regard to the workload that can cause work stress, communication between employees that can lead to an increase or decrease in working spirit. The aim of this survey is to know the impact of workload, work stress, and communication on employee work spirit. This research population is the entire staff of PT Iron Steel Metalindo of Mojokerto district. The sample was 78 using saturated sampling techniques. Data analysis techniques use double linear regression analysis with the help of the SPSS 25 program. Research findings show that workload variables have a negative and significant influence on the work spirit, work stress has a negative, significant impact on the working spirit, and communication has a positive and significant effect on the job spirit.      

This study aims to determine the relationship of the User Generated Content and E-WOM variables to Purchase intention and Purchase Decision on Nyrtea's Instagram Followers. The sample of this study was 100 respondents who were Nyrtea Instagram followers, had respondents' criteria from the age of 17 and had made purchases through Instagram social media. Sampling techniques using the questionnaire distribution method through Google Forms. The analysis tool used in the form of SmartPLS 4.0. The results show that UGC has a positive and significant effect on purchase intention, E-WOM has a positive and significant effect on Purchase intention, UGC has no positive and significant effect on Purchase Decision, E-WOM has a positive and significant effect on Purchase Decision, Purchase intention is positive and has a positive effect significant to Purchase Decision.

The purpose of this study was to determine the effect of tourist facilities and service quality partially on customer satisfaction for travel services C.V Gass Adventure, Sidoarjo.  As well as to find out between the Tourism Facilities and Service Quality significantly influence Customer Satisfaction of C.V Gass Adventure Travel Services, Sidoarjo.  This research was conducted using a questionnaire method using a sampling technique on 100 customers who are or have used C.V Gass Adventure travel services, Sidoarjo.  The results of this study indicate that tourist facilities (X1) have a positive effect on customer satisfaction with a significance value of 0.02 which is smaller than the significance value of α of 0.05.  Service Quality (X2) has a positive effect on customer satisfaction with a significance value of 0.04 which is smaller than the significance value of α of 0.05.  

Entrepreneurship in the digital era has become a fundamental cornerstone in facing rapid global changes. The purpose of this study visit program is to fortify students' mindsets in cultivating an entrepreneurial spirit. Moreover, this program prepares the emerging young generation to be self-reliant, possessing the mental readiness and cognitive framework necessary to skillfully merge entrepreneurial competencies with technology insights in the digital age. Research outcomes indicate that through the study visit program, students can broaden their perspectives on entrepreneurship in the digital era. Additionally, from these activities, students can correlate theoretical concepts with real-world practices in the realm of digital business, thereby enabling educational institutions to enhance their graduates into relevant entrepreneurs aligned with the demands of the time.

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

Melikan Village area is part of Pegunungan Sewu area. This area is included in a national protected area and has been part of UNESCO's Global Geopark Network since 2015. As a karst areas, this area has potential natural resources, human resources, and socio-economic-culture. This research has mapped all of these potentials to become the basis for designing the Taman Budaya Banglipuran which is the focus of the development of the Melikan Village area. The approach used in this study is action research which is carried out in three stages. The research phase are: mapping, planning and development. The mapping is digital using Quantum GIS. Planning is carried out with FGD. And development includes area planning with 3D visuals. This research aims to assist the community in developing the Banglipuran area by producing area designs.  

In this era of globalization, business organizations must continue to improve the level of professional services in their respective fields. The use of PLN Mobile in the customer service department at PLN ULP Medan Baru has the potential to provide significant benefits in improving service quality and customer satisfaction. This application is expected to bring positive changes by providing easy access to information for customers regarding billing, blackouts, and other important information. The purpose of this research is to analyze the customer service and benefits of PLN Mobile at PLN ULP Medan Baru. This study uses a qualitative approach to explore an in-depth understanding of the benefits of using PLN Mobile in the customer service department at PLN ULP Medan Baru. A qualitative approach allows researchers to understand customer perspectives, views, and experiences in depth and contextually. Based on the results of the research and discussion conducted by the researchers, it can be obtained that the customer service and benefits of PLN Mobile at PLN ULP Medan Baru are quite good and very useful for customers at PLN ULP Medan Baru, Medan City to meet their electricity needs, complaints and complaints, however, socialization that has not been evenly distributed has resulted in there being PLN ULP Medan Baru customers who have not used the PLN Mobile application. The five dimensions of customer service used by researchers according to Tjiptono (2014: 18), namely the Tangibility, Reliability, Responsiveness, Assurance, and Empathy dimensions at PLN ULP Medan Baru are quite good.  

Currently, the MSME financial reporting standard uses SAK EMKM (Standard for Financial Accounting for Micro, Small and Medium Entities). MSME accounting is expected to make and create more structured financial reports. The purpose of this research is to find out how SAK EMKM is applied in preparing financial reports for MSMEs, and to find out what are the obstacles encountered in preparing SAK EMKM-based financial reports. The design used is literature review, articles are collected using search engines such as Google Scholar and Garuda. Based on the research results collected and the author's analysis, it was found that there are still many MSMEs in Indonesia that do not make or use accounting information to run their business. Therefore, when asked about the amount of their assets, they could not provide any information. Small business owners lack accounting knowledge and many of them do not understand the importance of accounting for business continuity and business success.

The purpose of this study wasto identify and analyze the role of product image to inform product quality and purchasing decisions for aqua 600ml mineral water in Sukabumi District. The survey wan conducted amon 97 respondents using purposive sampling technique based on the following criteria:1) consumers who purchased at least on aqua 600ml product and 2) product choice. Customers must be at least 17 years old andold enough tocompletethe survey. The questionnaire was tested with validity, realibilty andclassical acceptance tests.the analitysis method used in this research is descritivemethod and validation through quantitative method. Data analysis techniques were carriedout by path analysis and sobeltest using SPSS for windows.thus, product quality has a positive and significant effect on brand image, price has a positive and significant effet on brand image, product quality has no and insignificant effect on purchasing decisions and price has a positive effect and significant on purchasing decisions. Brand image affects product quality on purchasing decisions. Brand image can influence price in purchasing decisions.    

This research was carried out based on data saying that Elzatta in the period from year to year experienced an increase in percentage as the brand with the best quality, it's just that in 2019 it experienced a slight decrease in numbers, this might have been due to the Covid-19 pandemic that hit the Indonesian nation at that time and of course slightly affected the brand process at Elzatta. Thus, based on the results of the initial observations and analysis above, which found a uniqueness in Elzatta using a sharia marketing strategy for their products, the researcher was compelled to describe this phenomenon, namely related to the Islamic marketing strategy implemented by the Elzatta store so that it continues to exist in the face of real world business competition This research uses a type of qualitative research by using data collection methods in the form of observations, interviews, and documentation. The technique of analyzing the data is by filtering the data, presenting the data, and cross-checking the data. While testing the validity of the data is done using triangulation techniques. The results of this study found that: 1. Elzatta's product sharia marketing strategy was carried out with three main strategies, namely: (1) Market segmentation; (2) Targeting and Positioning; and (3) combination strategy which includes: strategy in maintaining the product; price range strategy; strategy in choosing a point of sale; strategy in the field of product promotion; strategy in HR management; strategy in the easy shopping process; strategy in the marketing process through social media. 2. Supporting factors for the sharia marketing strategy for Elzatta products are due to several factors, namely: Maintaining service quality; Understanding customer needs and company needs through SWOT analysis; Neat employee appearance; Responsiveness in helping customers online/offline; Providing supplies/training to employees/SPG; Sensitivity to the development of global business competition. 3. The inhibiting factors for Elzatta's sharia marketing strategy are internal and external factors. Internal reasons, including: capital, promotion constraints in the field. Meanwhile, these external factors include: price competition and the promotion strategy of Elzatta Jambi's competitors.

This study aims to determine the effect of leadership, workload, and compensation on employee turnover intention. This type of research is quantitative, and the analysis used involves associations with a quantitative approach. Research conducted at PT. Natura Laboratoria Prima. The study results show that leadership has a detrimental and important impact on the intention to change jobs. The superior leadership proportionally reduces the intention to change jobs. The workload level positively and significantly impacts the intention to change jobs. The greater the workload, the higher the intention to change jobs. Compensation has an adverse and important impact on the intention to change jobs employees of PT. Natura Laboratoria Prima, meaning that the higher the compensation, the lower the turnover intention.

This study to determine the effect of organizational commitment on employee performance at PT. Senyum Sehat Sejahtera. This study uses quantitative research with an descriptive approach. In this study saturated sampling was used as a sampling technique, as many as 20 employees at the company as samples in this study. Data collection techniques were in the form of observation and questionnaires. The results of this study indicate that Organizational Commitment (X1) has a partially positive and significant effect on Employee Performance.

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.

Developments in the business world are currently increasing rapidly, as seen from the many companies that have sprung up with various fields of development in the current business world. In carrying out its business activities, a company certainly requires various resources. Human resources are one of the resources that exist in a company in addition to other resources such as capital, materials and machines. Companies also need human resources, namely employees. Employees are an important resource for the company, because they have talent, energy and creativity that are needed to achieve company goals (Erwina & Mira, 2019).

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data.    This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form.    The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.    

The purpose of this study is to determine the financial condition of PT. Hero Supermarket Tbk using the Altman Z-Score, Springate, Zmijewski, and Grover methods for the 2019-2022 period. This type of research is quantitative descriptive research. The sample used in this study was PT. Hero Supermarket Tbk with simple random sampling as its sampling technique. The data used in this study is secondary data, namely financial statements obtained from the Indonesia Stock Exchange. The results of this study show that PT Hero Supermarket Tbk's Altman Z-Score, Springate, and Grover methods for four years on average have the same results, namely in 2019 the company was in good health. Meanwhile, in 2020-2022, PT Hero Supermarket Tbk went bankrupt. Unlike the three methods above, Zmijewski's method in 2019 and 2020 the company was in bankruptcy. But in 2021 and 2022 the company was in good health    

This study aims to examine the effect of firm size, profitability, leverage and institutional ownership on the timely submission of financial reports. This research uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. The samples obtained in this study were 13 companies during the 2019-2022 period with a total sample of 52 annual financial reports selected through purposive sampling. The data analysis method used in this study is logistic regression using SPSS. The results of the study show that company size, profitability and institutional ownership have no effect on the timeliness of submission of financial statements. While Leverage has a positive effect on the Timeliness of Submission of Financial Statements.  

Indonesia is one of the most densely populated countries in the world. As a country with the largest population, it means that the government must prepare jobs. Along with the increasing population and changes in the era of industrialization, Indonesia is experiencing problems, namely the depletion of jobs with an increase in the number of job seekers, most of whom are university graduates, causing unemployment. This condition certainly threatens university graduates who are in the productive age group and are focused on becoming a workforce. Preparing graduates who are adaptive and capable of opening jobs needs to be given more attention at this time. This research aims to. This study aims to understand the conditions of learning and entrepreneurial activities at Islamic University of Majapahit. The method used in this research is qualitative method. Data collection techniques used in this study were interviews, observation, and documentation. This study produced a description of the learning conditions which were divided into three discussions, namely, learning systems, learning processes, and entrepreneurial activities with found to be a lack of educational capacity to form graduates with entrepreneurial profiles. These results can be a reference for other tertiary institutions in finding solutions by mapping the problems that occur. Other contributions of this research complement previous research related to entrepreneurship.    

This study aims to determine differences in company performance seen from the ratio of profitability, liquidity and activities before the merger and to find out the differences in company performance seen from the ratios of profitability, liquidity and activities after the merger. the population consists of Sharia Banking companies listed on the Indonesia Stock Exchange. The total number of companies in this population is 13 entities. The sampling technique uses the purposive sampling method and obtains the results of Islamic banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of companies in this study was 4 before the merger and 1 after the merger. Data analysis used comparative analysis and descriptive statistical analysis using SPSS as a testing tool. The results of the study show that there are differences in the average ratio of liquidity and profitability ratios in ROI before the merger. Then there are differences in the profitability ratios on NPM, ROA, and ROE after the merger. Meanwhile, the activity ratio shows no significant difference either before or after the merger.