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Regional autonomy can indeed bring about positive changes in the regions in terms of regional authority to self-regulate. Tax is a source of state or regional revenue that is paid by the community as a collection fee that can be imposed by the government based on applicable regulations. The aims of the research are a) to find out how effective the revenue from the restaurant tax sector, hotel tax, and street lighting tax are Regional Own Revenue in Langsa City, b) to find out what factors are inhibiting the revenue from the restaurant, hotel, and street lighting tax sector as income. Original area and government efforts to overcome obstacles in the restaurant tax revenue sector, this study uses a qualitative approach. The effectiveness of tax revenue from the restaurant sector, hotel sector, and the tourism sector from 2016-2020 from the results of the data that the researchers obtained, there were still achievements in accordance with the targets set by the government, such as from the tourism sector, this was due to the constraints of the Covid-19 virus outbreak so that there is implementation on a large scale so that the tourism sector does not get a nominal amount as Regional Original Income. In its application, there are inhibiting factors, including the names of restaurants and hotels that have not been recorded by the Regional Original Revenue Service, so that the effectiveness in receiving both types of taxes is not fully maximized.

Penelitian ini membahas pengaruh perkembangan industri esports terhadap pertumbuhan ekonomi di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi literatur. Hasil penelitian menunjukkan bahwa perkembangan industri esports berkontribusi positif terhadap pertumbuhan ekonomi Indonesia melalui beberapa aspek seperti peningkatan pendapatan, terbukanya lapangan pekerjaan baru, peningkatan penerimaan pajak, dan peningkatan pariwisata. Namun, terdapat pula beberapa tantangan yang dihadapi dalam pengembangan industri esports seperti kurangnya regulasi yang jelas, minimnya dukungan pemerintah, dan kurangnya infrastruktur yang memadai. Oleh karena itu, penelitian ini merekomendasikan agar pemerintah meningkatkan regulasi dan dukungan dalam pengembangan industri esports serta meningkatkan investasi dalam infrastruktur yang dapat mendukung perkembangan industri ini.

Manajemen keuangan yang baik sangat penting bagi perusahaan untuk mencapai tujuan keuangan jangka panjang.[1] Tujuan manajemen keuangan adalah memaksimalkan nilai perusahaan dan memastikan kelangsungan bisnis dengan mengelola sumber daya finansial secara efektif dan efisien. Artikel ini akan membahas pentingnya manajemen keuangan bagi perusahaan, termasuk kebutuhan untuk mengelola anggaran, mengidentifikasi sumber daya finansial, mengelola risiko, dan melakukan analisis keuangan yang baik. Kesimpulannya, manajemen keuangan yang baik dapat membantu perusahaan mencapai kesuksesan finansial jangka panjang dan memaksimalkan nilai perusahaan. 

Technology that is increasingly becoming more developed and advanced makes people's activities easier. Internet technology that is increasingly sophisticated gives birth to social media that at this time cannot be separated from our lives. Social media has a positive impact on society, especially for those who have businesses. Social media is currently widely used by business people to market the products they sell. Derr Cosmetics is one of the sales businesses in the field of skincare and cosmetics located in Palangka Raya, Central Kalimantan which participates in utilizing social media to market its products. By utilizing social media in marketing its products, Derr Cosmetics managed to increase its sales volume to be larger and have many customers.

Pasar Ramadhan is an MSME business that sells various kinds of culinary or snacks that are very popular with the community. Food and drinks are sold such as fried meatballs, chips, cakes, boba, lemon tea, chicken noodles, grilled chicken, satay, and so on. This journal article was created to discuss SWOT analysis in an effort to develop a culinary business in the Ramadan market. This study aims to identify internal and external factors that influence culinary business development in the Ramadan market and provide recommendations for appropriate business development strategies. The research method used is descriptive analysis by collecting data through interviews with traders and visitors to the Ramadan market as well as through literature study. The results of the study show that internal factors such as product quality, price and promotion influence the culinary business development in the Ramadan market, while external factors such as market conditions, competition and regulations also play an important role in the culinary business development in the Ramadan market. Recommendations for the right business development strategy include improving product quality, price adjustments, and increasing promotions to increase the attractiveness of the culinary business in the Ramadan market. In addition, traders are also advised to pay attention to market conditions and existing competition and comply with applicable regulations to optimize culinary business development in the Ramadan market.

Pengabdian kepada masyarakat merupakan pelaksanaan pengamalan ilmu pengetahuan mahasiswa yang terlibat langsung dengan masyarakat. Kegiatan pengabdian masyarakat ini dilakukan pada UMKM Kacandipa Teratai di Desa sunju Kecamatan Marawola Kabupaten Sigi, bertujuan untuk memberikan edukasi mengenai pengendalian persedian bahan baku bagi pelaku UMKM. Memberikan pemahaman tentang perencanaan persediaan bahan baku yang optimal sehingga biaya yang dikeluarkan lebih efisien, dengan kata lain tujuan utama dari pengendalian persedian adalah kelancaran proses produksi dan penjualan dengan menggunakan biaya yang sehemat dan seoptimal mungkin. Metode yang dipakai adalah pendampingan kepada ibu-ibu pelaku usaha Kacandipa Teratai. Hasil dari kegiatan pendampingan bersama ibu-ibu tersebut berhasil meminimalisir pengeluaran, dengan adanya pengendalian persedian bahan baku maka diharapkan sebuah usaha dapat melakukan proses produksi untuk menghasilkan barang jadi yang kemudian dijual atau dipasarkan sesuai kebutuhan atau permintaan konsumen agar perusahaan mendapatkan laba dari penjualan tersebut, sehingga pengendalian persedian dimaksudkan untuk mengoptimalisasi biaya dan menjaga barang yang disimpan. Kegiatan pengabdian masyarakat dilakukan agar meningkatkan kepedulian mahasiswa terhadap lingkungan sosialnya.

In order to investigate the impact of digital marketing, service quality, and product on purchasing decisions at PT. Alunicorn, 249 people were questioned. Customer satisfaction was used as an intermediary variable. retrieval method based on the sample's evaluation of the target population. The analytical technique used in this work was SEM AMOS 23. The hypothesis states that whereas service quality has no impact on purchasing decisions through satisfaction, digital marketing and product quality have a positive impact on consumer satisfaction and purchasing decisions.    

This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.    

This article aims to review and attempt to confirm the concept of development of resource management and performance management in improving the quality function of human resources. The research method used is qualitative and literature studies or library research. Based on the results and discussion, it can be concluded that for the development of human resources and performance management in improving the quality function of human resources based on the concept, it can be done through: (a) Management training and development, (b) Identification of training and development needs, (c) Benefits, Training and development objectives, (d) Training Methods, (e) Benefits of performance management and (f) Performance measurement,(g) Performance management objectives. 

Etika memiliki peran yang penting dalam kehidupan manusia, terutama dalam konteks kehidupan kontemporer yang semakin kompleks dan dinamis.  Etika juga berhubungan erat dengan konsep moralitas, yang merupakan seperangkat norma, nilai, dan keyakinan yang mengatur perilaku manusia. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif berupa tinjauan literatur terbaru. Metode penelitian ini dilakukan dengan cara mengumpulkan dan menganalisis data dari sumber-sumber tertulis seperti jurnal ilmiah, buku, artikel, dan dokumen lainnya yang terkait dengan topik penelitian. Berdasarkan hasil kajian literatur, terdapat berbagai macam prinsip etika yang berkembang dalam kehidupan kontemporer, seperti utilitarianisme, deontologi, etika hak asasi manusia, etika lingkungan, dan etika profesional. Konflik moral sering terjadi dalam kehidupan kontemporer, baik dalam lingkungan kerja, kehidupan pribadi, maupun dalam konteks sosial dan politik. Konflik moral dapat disebabkan oleh perbedaan nilai atau prinsip etika yang berbeda antara individu atau kelompok, serta situasi yang kompleks dan sulit dipahami. Tantangan dalam kehidupan kontemporer menuntut individu untuk memiliki pemahaman yang mendalam tentang prinsip-prinsip etika dan kemampuan untuk menerapkannya dalam situasi yang kompleks.

In the world of banking in Indonesia, Islamic banking is a type of activity based on sharia principles that is free from usury. Unlike conventional banks which use interest in collecting and channeling funds, Islamic banks use financing as a contract. In conventional and Islamic banking there are differences in terms of banking operations. Therefore, this study aims to analyze the effect of knowledge, reference groups, and consumer motivation on customers' reasons for saving at Bank Syariah Indonesia, South Jakarta. The approach used in this research is a quantitative approach. The quantitative approach aims to determine the magnitude of the analyzed variables. The results of the study show that the knowledge variable and the consumer motivation variable do not have a significant influence on a person's decision to save at Bank Syariah Indonesia. Meanwhile, the reference group variable has a significant influence on a person's decision to save at Bank Syariah Indonesia, so that simultaneously high and low knowledge, reference group, and motivation if simultaneously have an influence on customers to save at Bank Syariah Indonesia.

The purpose of this study is to understand the restructuring mechanism in solving problematic murabahah financing at Bank Sumut Syariah KC Medan Katamso. This research uses descriptive qualitative method. The source of the data obtained and used in this study was obtained directly at the research location at PT Bank Sumut Syariah KC Medan Katamso. This study uses primary data. In addition, in this study, raw data was also collected in the form of secondary data, such as evidence, documents or historical reports, documents, archives, whether published or not. The data collection that the writer did was through observation, interviews and document studies. Observations were made through direct observation at PT Bank Sumut Syariah KC Medan Katamso. Interviews were addressed directly to the Business or Marketing division of PT. Bank Sumut Syariah KC Medan Katamso according to the information needs by answering the questions raised by the author. Document research conducted by the author is in the form of written data or other documents needed by the author. After doing the research, it can be concluded that the North Sumatra Sharia KC Medan Katamso Bank in implementing the restructuring mechanism there are principles that must be followed in resolving problem financing contained in Bank Indonesia Regulations and can be said to be good. The principles applied by Bank Sumut Syariah KC Medan Katamso are in accordance with Bank Indonesia Regulation No. 13/9/PBI/2011 concerning amendments to Bank Indonesia Regulation Number 10/1/PBI/2008 concerning Financing Restructuring for Sharia Banks and UUS. Namely, rescheduling, reconditioning, and restructuring.

Kembar mayang dan janur kuning adalah simbol tradisional yang digunakan dalam pernikahan adat Jawa sebagai simbol keperawanan pengantin wanita. Penelitian ini bertujuan untuk mengeksplorasi persepsi masyarakat terhadap penggunaan kembar mayang dan janur kuning sebagai simbol keperawanan pengantin wanita Jawa. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui wawancara mendalam pada masyarakat Jawa yang memiliki pengalaman mengikuti pernikahan adat. Hasil penelitian menunjukkan bahwa penggunaan kembar mayang dan janur kuning masih dipandang penting sebagai simbol keperawanan pengantin wanita Jawa. Namun, terdapat perbedaan persepsi masyarakat dalam penggunaan kedua simbol tersebut. Kembar mayang dipandang lebih penting sebagai simbol keperawanan, sementara janur kuning lebih dipandang sebagai simbol keindahan dalam pernikahan adat Jawa. Persepsi masyarakat terhadap penggunaan kedua simbol tersebut dipengaruhi oleh faktor budaya dan agama yang kuat dalam masyarakat Jawa. Penelitian ini dapat memberikan informasi yang berguna bagi para pelaku pernikahan adat Jawa untuk memahami pentingnya simbol-simbol tradisional dalam upacara pernikahan adat serta membantu mempertahankan dan mengembangkan budaya Jawa yang kaya dan unik.

This research aims to explore how people in the Islamic economy feel about the Shopee app's PayLater feature. And to get a breakdown of how Shopee PayLater is being utilised. The methodology of this study is qualitative. This research uses observation, interviews, and documentation to gather information. While data visualisation and reduction are used for analysis. According to the findings of this research, Shopee users can benefit from the convenience of Shopee PayLater's on-time payment options by taking advantage of the company's bailout funds. Shopee PayLater continues to impose unnecessary costs on its customers by charging interest on past due balances and other fees with every purchase. The Qardh and Prohibition of Transactions in the Islamic economy state that Shopee PayLater is not permitted because it contains elements that are detrimental to the user, so the app's use is prohibited if it is banned in the Islamic economy.

The Ciptaker Law functions to increase investment and create new jobs, but is controversial because of workers' rights. Analysis of the relationship between the Ciptaker Law and employee welfare needs to pay attention to the concept of Competency-Based Employment, which allows companies to appoint and terminate employment based on employee capabilities and performance. However, this threatens the rights of employees, especially regarding termination and wages. The Ciptaker Law also expands the types of work for foreign workers in Indonesia. Even though it can increase investment and create jobs, the Ciptaker Law has the potential to reduce employee wages and make it easier for companies to terminate employment. The implementation of the Ciptaker Law needs to be closely monitored and evaluate especially in terms of protecting employee rights so that this Law can improve welfare and decent employment opportunities. Sorry, please add the text you want shortened. Thank You.

KSPPS BMT NU of East Java, which is a non-bank financial institution, has the task of gathering and channeling the financing, especially in Lenteng sub-district. As one of the institutions that has an important role in funding, the employees of KSPPS BMT NU East Java, Lenteng branch have duties and responsibilities, as well as the goal of each period to be able to gather or give funding to the community. Of course, it is not easy. Therefore, the leadership factor is very necessary to motivate the employees to carry out the tasks and responsibilities has been given. The purpose of this research is to analyze the styles of Islamic leadership applied and also to find out how the styles of leadership can improve the motivation of the employees of KSPP BMT NU East Java, Lenteng branch. This research used qualitative research methods. Data collection techniques used observation methods, interviews, and documentation. Based on the results of the research, the Islamic leadership style applied in KSPPS BMT NU East Java, Lenteng branch is a typology of the democratic leadership style. The style is quite good in improving the motivation of employees. It can be proved by the presence of a harmonious, open working environment as well as by giving good motivation and appreciation to the employees.

 Performance appraisal is a way of determining the work results of employees and work groups that are useful if used the right methods on target and produce the desired conclusions according to output targets and performance standards. This research method is qualitative, namely observing performance appraisals that are already in effect with a combination of quantitative and qualitative methods. Quantitative by comparing work standards and output targets. Qualitative is assessed from skills (competence, physical abilities, coordination and teamwork); character (discipline, ability to make decisions and speed of response); and accuracy (supervision, control and the presence of work solutions).  Assessment data from January to April 2019. The time limit was chosen because the performance appraisal had stopped starting in August 2019, and required a remedial analysis. The results of the study show that performance appraisal provides an efficiency of 14% and makes assessments more noticed by all production employees. Methods collaborate in generating a more complete and mature assessment, as well as other suggestions for improvement. And prove that performance appraisal is useful for efficiency and effectiveness, controlling and monitoring performance, and being able to motivate employees to work even better.  

This research investigates the interplay between job satisfaction, leadership, human capital, corporate governance, tax awareness, and firm performance. The study aims to understand the intricate relationships among these factors in organizational success. Employing a qualitative research design, this study utilizes purposive sampling to gather data from participants representing various organizational levels. Data analysis involves thematic analysis to uncover patterns, themes, and relationships within the data. Results reveal nuanced insights into the influence of leadership styles, employee satisfaction, governance structures, and tax consciousness on firm performance. The findings underscore the significance of effective leadership, robust human capital management, sound corporate governance practices, and tax awareness in enhancing organizational outcomes. This study contributes to a deeper understanding of the multifaceted dynamics shaping organizational success in contemporary business environments.

This research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future.

This research investigates the interplay between tax compliance and various factors including tax incentives, tax justice, profitability, and ethical leadership. The study aims to discern the nuanced relationships among these variables in the context of compliance behavior. Employing a qualitative research design, semi-structured interviews are conducted with key stakeholders from diverse organizational settings. Sampling techniques involve purposive sampling to ensure representation across sectors and organizational sizes. Data analysis utilizes thematic analysis techniques to identify patterns and themes emerging from the interviews. Preliminary findings suggest complex interactions between tax incentives, perceptions of justice, financial performance, and leadership ethics, shedding light on the multifaceted nature of tax compliance determinants. This research contributes to a deeper understanding of factors influencing tax compliance behaviors and informs policy and organizational strategies aimed at enhancing tax compliance.