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This study aims to determine how influential the store atmosphere variables and service quality are on customer satisfaction in silkygirl beauty products at Matahari Department Store Thamrin Medan. This research method uses quantitative methods with data collection techniques used in this study are interviews and questionnaires. The population used is employees who are consumers of slkyygirl beauty products, with the number of samples taken using the slovin formula, the sample obtained is 94 respondents with α = 0.5 . Data processing using SPSS Version 25 software, with descriptive analysis, multiple regression analysis and hypothesis testing. Based on the results of partial testing, the product has a positive and significant influence on customer satisfaction. Then based on the partial results it can be concluded that H2 is rejected which means that partially service quality does not have a positive and significant effect on customer satisfaction. In testing the F test that has been carried out by the author, it is known that the store atmosphere variable (X1) and service quality (X2) together have a positive and significant effect on customer satisfaction at the Silkygirl store in Matahari Department Store, Medan.

Pembelajaran berdiferensiasi merupakan salah satu strategi pembelajaran yang berorientasi kepada kebutuhan belajar peserta didik. Arti dari diferensiasi adalah proses belajar mengajar untuk memenuhi kebutuhan belajar peserta didik dalam memahami materi pembelajaran berdasarkan karakteristik, kemampuan, minat, gaya belajar, dan kekuatan mereka sehingga sukses dalam proses pembelajarannya. Guru diharapkan mampu menanggapi atau merespon kebutuhan belajar tiap peserta didik, menciptakan lingkungan belajar, manajemen kelas yang efektif, dan penilaian berkelanjutan sesuai dengan profil belajar mereka. Dalam pembelajaran berdiferensiasi terdapat empat aspek yang dapat dikendalikan oleh guru yaitu konten, proses, produk, dan lingkungan atau iklim pembelajaran di kelas. Guru dapat mengkategorikan kebutuhan belajar peserta didik berdasarkan tiga aspek yaitu kesiapan belajar, minat, dan profil belajar peserta didik. Peserta didik akan menunjukkan kinerja yang lebih baik apabila penugasan yang diberikan guru sesuai dengan keterampilan dan pemahaman yang mereka miliki sebelumnya dan memicu keingintahuan atau hasrat dalam diri mereka serta memberikan kesempatan bagi mereka untuk bekerja dengan cara yang mereka sukai.

Penelitian ini menggunakan pendekatan penelitian kuantitatif dan bertujuan untuk: (1) Menguji kesadaran wajib pajak terhadap kepatuhan wajib pajak; (2) Menguji sanksi pajak terhadap kepatuhan wajib pajak; (3) Menguji pelayanan fiskus terhadap kepatuhan wajib pajak; (4) Menguji religiusitas dapat memoderasi pengaruh antara kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Menguji religiusitas dapat memoderasi pengaruh antara sanksi pajak terhadap kepatuhan wajib pajak; (6) Menguji religiusitas dapat memoderasi pengaruh antara pelayanan fiskus terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan : (1) Kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (2) Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (3) Pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (4) Religiusitas memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Religiusitas memperkuat pengaruh sanksi pajak terhadap kepatuhan wajib pajak; (6) Religiusitas memperkuat pengaruh pelayanan fiskus terhadap kepatuhan wajib pajak.

Penelitian ini menggunakan metode kuantitatif dan tujuan penelitian ini adalah: (1) Menguji aset pajak tangguhan terhadap manajemen laba akrual; (2) Menguji beban pajak tangguhan terhadap manajemen laba akrual; (3) Menguji financial distress memoderasi pengaruh aset pajak tangguhan terhadap manajemen laba akrual; (4) Menguji financial distress memoderasi pengaruh beban pajak tangguhan terhadap manajemen laba akrual. Hasil penelitian menunjukkan: (1) Aset pajak tangguhan berpengaruh positif dan signifikan terhadap manajemen laba akrual; (2) Beban pajak tangguhan berpengaruh positif dan signifikan terhadap manajemen laba akrual; (3) Financial distress memperkuat pengaruh aset pajak tangguhan terhadap manajemen laba akrual; (4) Financial distress memperkuat pengaruh beban pajak tangguhan terhadap manajemen laba akrual.

In order to investigate the effects of transformational leadership and self-efficacy on employee performance in Auto 2000 By Pass Padang, job satisfaction will be used as an intermediary variable. All 50 employees of Auto 2000 By Pass Padang received questionnaires as part of the data collection process. The analytical method used in this study was structural equation modeling (SEM) with partial least squares (PLS). The study's findings are as follows: (1) Leadership has a small but positive impact on employee performance. (2) Reward has a favorable and significant impact on employee performance. (3) Punishment has a significant and favorable impact on an employee's performance.

The world of education today must be treated and managed professionally, because of the increasingly fierce competition. Madrasah with good assessment in the eyes of the community will have a good impact on the madrasa. This requires a strategy carried out by the Head of madrasah so that the madrasah he leads becomes a favorite. The purpose of this study is to explain the strategies used and the constraints faced in the strategy of Madrasah Ibtidaiyah Mathlaul Anwar Tegal Waru Ciampea Bogor to increase the number of students. This research is a research using qualitative methods. This qualitative research method was chosen because the researcher intends to describe and analyze certain phenomena in depth and detail. Data collection methods used by observation, interviews and documentation. The results of research on the strategy carried out by MI Mathlaul Anwar Ciampea Bogor by applying two strategies. First, the intern strategy with two steps, 1) Improving the quality of students, 2) Improving infrastructure. Second, the external strategy is, 1) Brochure distribution, 2 Openings for Marawis and Tahfiz extracurricular activities. The obstacles faced by madrasah are; 1) the location of the madrasa is far from the city center 2) There is intense competition between educational institutions, 3) The Covid-19 pandemic situation forces online learning.

The research method used in this study is the research and development method or also called Research and Development. The research design that will be developed in this study uses the development model presented by Borgan Gall. The product produced in this study is an Arduino Nano-Based Distance Measuring Tool with a Display on the LCD on the Flat Side Room Building Material for Class VIII at SMP Negeri 5 Sepauk. The test subjects of this study included two subjects. The first subject is the validator and the second is class VIII students of SMP Negeri 5 Sepauk. The analysis technique used is to determine the effectiveness, practicality, and validity. The percentage of effectiveness from the average of the two analyzes obtained a percentage value of 94.06% with Very Effective criteria used in learning mathematics. The results of the combined teacher and student response questionnaires - the average percentage obtained was 89.55% with very practical criteria. The combined results of the average percentage obtained from the percentage of experts and the results of the measurement trials obtained a percentage of 76,36% with very valid criteria.    

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

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

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

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

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

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

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

Corporate social responsibility (CSR) merupakan konsep bahwa organisasi khususnya perusahaan memiliki tanggung jawab kepada konsumen, karyawan, pemegang saham, masyarakat dan lingkungan dalam segala aspek operasional perusahaan seperti terhadap permasalahan yang berdampak pada lingkungan seperti pencemaran, limbah, produk dan keselamatan tenaga kerja. Tulisan ini merupakan evaluasi terhadap program pelaksanaan tanggung jawab sosial perusahaan PT Jasa Marga. Pada bagian awal pembahasan konsep CSR, dasar pemahaman CSR bagi perusahaan dilanjutkan dengan alasan pentingnya tanggung jawab sosial dalam mewujudkan kelangsungan hidup dan perkembangan masyarakat Bagian selanjutnya membahas pro dan kontra CSR, pendekatan pelaksanaan CSR, kegiatan CSR perusahaan di Indonesia dan terakhir membahas dampak program penghijauan terhadap PT Jasa Marga. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Sugiyono (2014) mengatakan bahwa metode analisis deskriptif adalah statistik yang digunakan untuk menganalisis data dengan mendeskripsikan atau mendeskripsikan data yang telah dikumpulkan apa adanya tanpa bermaksud membuat kesimpulan yang berlaku bagi masyarakat umum atau generalisasi. Data yang digunakan dalam penelitian ini adalah Laporan Keberlanjutan PT Jasa Marga tahun 2017.

Corporate Social Responsibility (CSR) PT.ANTAM Tbk memiliki komitmen terhadap pengembangan masyarakat, memiliki pendekatan yang berbeda tergantung pada kondisi dan kebutuhan. Fokus PT. ANTAM  Tbkdalam menjalankan kegiatan Tanggung Jawab Sosial dan Lingkungan (TJSL) adalah mendorong potensi yang ada di tengah-tengah masyarakat agar mampu mewujudkan terciptanya masyarakat yang sejahtera dan mandiri secara berkelanjutan.Kemudian dilakukan evaluasi terhadap capaian keberhasilan Program Pelaksanaan Tanggung Jawab Sosial dan Lingkungan (TJSL) PT. ANTAM Tbk, dalam program Pendanaan Usaha Mikro dan Kecil (PUMK) Khususnya pada Provinsi Kalimantan Barat tahun 2021. Metode yang digunakan adalah metode analisis deskriptif, digunakan untuk menganalisis data dengan cara mendeskripsikan atau menggambarkan data yang telah terkumpul. Berdasarakan hasil laporan berkelanjutan PUMK PT. ANTAM Tbk pada tahun 2021 memiliki rencana penyaluran dana sebesar Rp3.500.000.000 sedangkan yang terealisasi adalah sebesar Rp2.950.000.000. Serta memiliki jumlah rencana unit binaan sebanyak 51 unit sedangkan yang terealisasi adalah sebesar 31 unit.

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

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

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

Abstract: Foreign Direct Investment (FDI) plays a pivotal role in the economic development of many countries, especially in emerging markets. This paper explores the relationship between FDI and sustainable development goals (SDGs), with a focus on sectors like renewable energy, infrastructure, and education. By analyzing case studies from Latin America and Asia, the study highlights the contributions of FDI to sustainable development, such as job creation, technology transfer, and economic growth. Additionally, it examines the limitations, including dependency risks and environmental challenges. Findings suggest that targeted FDI policies are essential for maximizing FDI's positive impacts on sustainable growth.