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This study aims to determine and analyze the influence of product development, service quality, and pricing on sales volume at PT Indoqurma Sejahtera, East Jakarta. The background of this study is based on increasingly fierce business competition, especially in the trading industry, so companies need to identify factors that influence sales volume. This study uses a quantitative approach with data collection techniques through distributing questionnaires to 50 employees directly involved in marketing and sales activities, using a saturated sampling technique. The research instrument was tested for validity and reliability before use. Data analysis was carried out using multiple linear regression using SPSS software version 19, which includes the classical assumption test, t-test, F-test, and coefficient of determination. The results show that the variables of product development and service quality do not have a significant influence on sales volume. This indicates that the company's product development efforts have not been fully able to increase market appeal or have not been in accordance with consumer needs. Similarly, the implemented improvements in service quality have not had a significant impact on increasing sales volume. In contrast, pricing has been shown to have a significant influence on sales volume. These findings indicate that consumers in PT Indoqurma Sejahtera's target market are highly price-sensitive, thus a competitive pricing strategy can be a key factor in driving sales. Based on these results, managerial implications include the need to reevaluate product development strategies and improve service quality to be more relevant to consumer needs and preferences. Furthermore, the company is advised to maintain and optimize its competitive pricing strategy to increase competitiveness and expand market share.  

This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of industrial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all industrial sector companies listed on the ISSI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of industrial sector companies in the ISSI.  

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

This study aims to (1) determine the level of learning motivation among students at MTs Muhammadiyah 1 Singkawang, (2) identify the physics learning achievement of students at MTs Muhammadiyah 1 Singkawang, and (3) examine the influence of learning motivation on students’ physics learning achievement. The research employed a survey method with simple linear regression analysis, which is used to model the relationship between one dependent variable and one independent variable. The population consisted of all students at MTs Muhammadiyah 1 Singkawang, and the sampling technique applied was total sampling. Data were collected through a student learning motivation questionnaire and documentation of students’ physics grades.Descriptive analysis results indicated that the learning motivation variable had an average score of 85, which, based on the categorization criteria, falls into the very high category. In terms of physics learning achievement, data analysis revealed that the highest frequency was within the score interval of 30 < X ≤ 70. Specifically, 39 students (34%) were categorized as medium achievers, while 35 students (30%) were categorized as low achievers. These findings indicate that overall, students’ physics learning achievement can still be considered high, although a significant proportion remains in the medium and low categories.The results of simple linear regression analysis demonstrated a positive influence of learning motivation on physics learning achievement. This suggests that higher levels of learning motivation are associated with better physics performance among students. The findings highlight the importance of fostering and maintaining high learning motivation levels to enhance academic achievement. Therefore, educators are encouraged to design and implement learning strategies that not only improve students’ understanding of physics concepts but also stimulate and sustain their motivation to learn.

This study aims to analyze the influence of domestic wastewater management and space utilization control on pests in river-equivalent areas in Lalat Regency. The main problem raised is the low effectiveness of environmental management in the corresponding area due to the increase in domestic activities and its weakness in spatial planning. The approach used is quantitative with multiple linear regression methods. Primary data were obtained through questionnaires to 200 respondents, and secondary data were obtained through documentation studies and field observations. The results of the analysis showed that simultaneously, the five independent variables (environmental management, space availability, community participation, government supervision, and environmental infrastructure) had a significant effect on the habitat in the corresponding area (p = 0.046). Partially, only waste management (p = 0.016) and community participation (p = 0.042) had a significant effect. A determination coefficient (R²) value of 7.5% indicates that the desires of a region are also influenced by other external factors. Based on these findings, it is recommended that the need to improve the household waste management system through the construction of communal WWTP and improve the quality of household septic tanks, as well as community empowerment through the establishment of environmental forums and sustainable sanitation education to support spatial control and poverty in commensurate areas.

The development of digital technology has brought about significant changes in marketing strategies, particularly in the increasingly competitive e-commerce sector. Shopee, as one of the largest marketplaces in Southeast Asia, utilizes digital marketing strategies intensively, including the use of various social media channels, paid advertising, and creative campaigns. Furthermore, Shopee holds massive promotions on special dates such as 9.9, 11.11, and 12.12, packaged with discounts, free shipping, and limited-time offers. This strategy also triggers the Fear of Missing Out (FOMO) phenomenon, where consumers are encouraged to make purchases immediately for fear of missing out on the opportunity to get the best deals. This study aims to analyze the influence of digital marketing, Shopee promotions on special dates, and FOMO on the purchasing interest of students at UIN Datokarama Palu. The study used a quantitative approach with a survey method. The sample consisted of 100 respondents selected using a simple random sampling technique. The research instrument was a questionnaire with a Likert scale, while data analysis was carried out using multiple linear regression using the SPSS program. The results showed that the digital marketing variable (X1) did not have a significant effect on student purchasing interest. In contrast, Shopee's special date promo (X2) and FOMO (X3) proved to have a positive and significant impact. These findings indicate that direct promotional strategies that provide tangible benefits and an emotional, urgency-based approach are more effective in influencing consumer behavior than general digital marketing strategies. Therefore, for e-commerce players, strengthening promotional campaigns that capitalize on specific moments and emotional triggers can be key to increasing sales among young consumers.

Economic growth in Bali Province is predominantly driven by the tourism, service, and agricultural sectors, which play a vital role in the region’s development and income generation. Over the 2014–2024 period, however, the province has experienced a fluctuating and generally declining growth trend, influenced by both internal and external economic dynamics. This study aims to examine the influence of unemployment, district minimum wage (Upah Minimum Kabupaten/Kota—UMK), and education on economic growth across the nine regencies and cities in Bali Province. Employing a quantitative approach with an associative research design, the study utilizes panel data that combines cross-section data (9 regencies/cities) and time-series data spanning 2014–2024, yielding a total of 99 observations. To ensure robust estimation, panel data regression analysis was conducted, with the Random Effect Model (REM) selected as the most appropriate method based on the results of the Hausman test. The empirical findings reveal that, simultaneously, unemployment, UMK, and education have a significant influence on regional economic growth in Bali. Partially, education exerts a positive and significant effect, indicating that improvements in educational attainment and quality can drive higher productivity and foster sustainable economic development. Conversely, UMK demonstrates a negative and significant impact, suggesting that increases in the minimum wage, while beneficial for workers’ welfare, may impose financial burdens on businesses—particularly small and medium-sized enterprises—thus potentially slowing economic activity. Similarly, unemployment has a negative and significant effect, underscoring its detrimental role in limiting economic output and household income. These results emphasize the need for policymakers to strike a balance between enhancing workforce welfare through wage regulations and ensuring that such measures do not hinder economic competitiveness. Furthermore, strengthening education policies, improving access to quality learning, and aligning educational outcomes with labor market demands are crucial for supporting long-term economic growth in Bali.

The development of information technology has driven significant transformations in human resource (HR) management, including in the aspects of compensation and job description adjustments. Digitalization in HR management not only simplifies administrative processes but also has the potential to increase employee satisfaction and loyalty through transparency, speed, and ease of access to information. This study aims to analyze the effect of digital compensation and job description adaptation on employee loyalty at AK-Tekstil Solo, a labor-intensive company in the textile industry. The research method uses a quantitative approach with a survey design. Data were collected through questionnaires distributed to a number of employees as respondents, then analyzed using multiple regression analysis techniques to test the effect of independent variables on the dependent variable. Digital compensation in this study was measured by aspects of transparency, payment speed, and ease of access, while job description adaptation was assessed by role clarity, task flexibility, and communication between management and employees. The results show that digital compensation designed with a transparent, accurate, and easily accessible system contributes positively to job satisfaction, which in turn increases employee loyalty to the company. Similarly, job description adaptation carried out in a structured manner and accompanied by clear communication has been proven to strengthen employee commitment and attachment to the organization. These findings provide strategic implications for company management, particularly in labor-intensive industries, to develop digital-based compensation systems that are not only efficient but also foster trust and fairness. Furthermore, management needs to ensure job descriptions are adaptive to changes in the work environment so that employees continue to feel valued and relevant to the company's goals. Implementing this strategy is expected to create a stable, productive, and sustainable work environment.  

This study aims to analyze the influence of pocket money and Islamic financial literacy on student consumption behavior at SMAS AL-KAHFI Islamic Boarding School. The research background is based on the importance of students' understanding of personal financial management, especially in the context of pesantren based education that integrates sharia values. The research method used was quantitative with a multiple linear regression approach to test the relationship between free variables (sharia allowance and financial literacy) and bound variables (consumption behavior). The population in this study is all students of SMAS AL-KAHFI which is 675 people. A sample of 60 students was selected using the Hair et al. formula, with data collection techniques through questionnaires as primary data sources and literature studies as secondary data. Data analysis is carried out with the help of statistical software to test the validity, reliability, and significance of relationships between variables. The results of the study show that simultaneously, pocket money and Islamic financial literacy have a significant influence on students' consumption behavior. Partially, allowances have a positive and significant effect, showing that the larger the allowance received, the higher the tendency of students to consume. Meanwhile, Islamic financial literacy has a positive but insignificant effect, which indicates that understanding of Islamic finance principles has not fully affected students' consumption patterns in real terms. A determination coefficient of 85.5% indicates that both independent variables are able to explain most of the variation in students' consumption behavior, while the rest are influenced by other factors outside the model. This research contributes to the development of Islamic finance education in the pesantren based school environment and becomes the basis for wiser management of pocket money among students.

This study aims to determine the effect of promotion, price, and brand image on consumer purchasing decisions in the Cap Fajar Chips Home Industry. The study uses a quantitative approach with a survey method. The study population is consumers who have made purchases at the store, with a total of 150 respondents selected as a sample. The data collection method is carried out through distributing questionnaires, then the data is analyzed using multiple linear regression techniques to test the effect of each independent variable, both partially and simultaneously, on purchasing decisions. The results of the analysis show that the promotion variable (X1) does not have a partial significant effect on purchasing decisions, as evidenced by a significance value of 0.502 (> 0.05). This indicates that the intensity or form of promotion carried out is not enough to directly influence consumer purchasing decisions. In contrast to promotions, the price variable (X2) is proven to have a positive and significant effect on purchasing decisions. A significance value of 0.000 (< 0.05) indicates that competitive and affordable pricing is an important factor that encourages consumers to choose Cap Fajar chips products. Similarly, the brand image variable (X3) has a partial significant influence on purchasing decisions, with a significance value of 0.013 (<0.05). This indicates that consumers' positive perceptions of brand reputation and quality can strengthen the desire to purchase. Simultaneously, the three variables—promotion, price, and brand image—have a significant influence on consumer purchasing decisions. This finding is evidenced by a significance value of 0.001 (<0.05). Based on the results of the study, it can be concluded that price and brand image are the dominant elements that determine purchasing decisions for Cap Fajar chips, while promotions require a more effective strategy to provide a real impact.

This study aims to examine the effect of financial technology, fee-based income, and BOPO on the profitability of Islamic banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by the rapid development of digital financial services and the importance of operational efficiency in enhancing the financial performance of Islamic banks. This research employs a quantitative approach with purposive sampling. The data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the annual financial reports of Islamic banking institutions. The analysis technique used is multiple linear regression with the assistance of SPSS software. The results show that, partially, financial technology and fee-based income do not have a significant effect on profitability, while BOPO has a negative and significant effect. However, simultaneously, all three variables have a significant effect on profitability. Future studies are expected to include additional relevant variables and extend the observation period

The rapid growth of Micro and Small Enterprises (MSEs) in the culinary sector in Denpasar City has made a significant contribution to the regional economy and job creation. This sector has become one of the key drivers of local economic activity, attracting both residents and tourists. However, despite its potential, challenges persist. Fluctuations in the number of MSE actors and the suboptimal use of social media for marketing hinder sustainable income growth. Moreover, poor decisions regarding business location and inappropriate pricing strategies often become barriers to achieving business success. This study aims to analyze the simultaneous effects of business location, pricing, and social media usage on the income of culinary MSEs in Denpasar City. A quantitative approach was employed using a survey method, in which questionnaires were distributed to 99 culinary MSE actors. The collected data were analyzed using multiple linear regression to evaluate the influence of each variable both simultaneously and partially. The results reveal that business location, pricing, and social media usage together have a significant effect on MSE income. Partially, business location and pricing show a positive and significant influence, indicating that strategic location selection and competitive pricing play crucial roles in increasing income. In contrast, social media usage does not significantly affect income, suggesting that while digital platforms have potential as marketing tools, their benefits remain limited without effective content strategies and adequate digital literacy. These findings highlight the importance of strengthening fundamental business aspects, particularly location and pricing strategies, to improve MSE performance. Furthermore, policy support and targeted assistance programs focusing on enhancing digital literacy and managerial capacity among MSE actors are essential. By addressing these areas, the culinary sector in Denpasar City can achieve more sustainable growth and contribute even more effectively to the local economy.

Maintaining employee engagement presents a significant challenge for organizations, particularly when dealing with Generation Z, who possess unique characteristics, strong technological orientation, and high expectations regarding fairness in the workplace. One crucial factor believed to influence the level of employee engagement is organizational justice. This concept encompasses employees’ perceptions of fairness in the distribution of outcomes (distributive justice), the procedures applied (procedural justice), interpersonal treatment (interpersonal justice), and the clarity of information provided (informational justice). This study aims to examine the contribution of organizational justice to employee engagement among Gen Z employees at the Habepro Radionet Indonesia network. The research employed a quantitative approach with a simple linear regression method. The study population comprised all permanent Gen Z employees working within the network, with a sample size of 35 respondents. Data were collected using an organizational justice questionnaire covering its four dimensions and the Employee Engagement Scale (EES) to measure engagement levels. Data analysis was conducted using SPSS software through a simple linear regression test. The results revealed that organizational justice has a significant effect on employee engagement (p < 0.05), with a coefficient of determination of 0.528. This indicates that 52.8% of the variation in employee engagement can be explained by perceptions of organizational justice, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings highlight the strategic importance of implementing fairness principles within organizations to enhance employee engagement, especially among Gen Z employees who tend to be more sensitive to equitable treatment, transparency of information, and open communication. Therefore, organizations are encouraged to design policies, procedures, and workplace interactions that foster a sense of justice, thereby sustaining employee engagement and contributing positively to overall organizational performance.

This study aims to explain and prove the hypothesis regarding the influence of investment decisions, financing decisions, and dividend policies on firm value in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with a purposive sampling method, resulting in 10 companies as research samples. Data analysis was conducted through classical assumption tests to ensure the fulfillment of regression analysis requirements, followed by hypothesis testing using multiple regression analysis. Data processing was carried out using E-Views software version 13. The results showed that partially, investment decisions have a positive and significant effect on firm value, with a probability value of 0.0000, which is smaller than the 0.05 significance level. This finding indicates that the more appropriate a company's investment decisions are, the higher the company's value is reflected in its stock performance in the capital market. Conversely, the financing decision variable does not have a significant effect on firm value, with a probability value of 0.3796, which is greater than 0.05. This indicates that the funding structure, whether derived from equity or debt, did not directly affect firm value during the study period. Similarly, the dividend policy variable did not significantly influence firm value, with a probability value of 0.7493 > 0.05. This means that the amount of dividends distributed was not a determining factor in firm value in the sample studied. However, simultaneously, all three independent variables—investment decisions, financing decisions, and dividend policy—were shown to have a significant effect on firm value, with a probability value (F-statistic) of 0.0000 < 0.05. This confirms that the combination of these three factors collectively contributes to changes in firm value in the coal sub-sector.

This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial factors and governance mechanisms in efforts to control tax avoidance practices in strategic sectors like coal.

This study examines the influence of parental absenteeism and parenting styles on adolescent delinquent behavior, as well as the role of emotional intelligence as a moderator. The research uses a quantitative approach with a correlational design. Data were collected from 224 high school students using delinquency scales, parental absenteeism, parenting styles, and the TEIQue-SF. The data were analyzed using linear regression and moderation analysis with SPSS and the PROCESS model 1 macro. The results indicate that parental absenteeism has a significant positive effect on juvenile delinquency (β = 0.232, p < 0.01), which means that the more frequently parents are absent, the higher the likelihood of delinquent behavior in adolescents. Additionally, parenting styles also have a significant effect on delinquency (R² = 0.149, p < 0.01). Both authoritarian and permissive styles increase the risk of delinquency, while the authoritative style serves as a protective factor that can reduce juvenile delinquency. The authoritative style, combining discipline with affection, is shown to be effective in preventing negative behaviors in adolescents. Emotional intelligence plays a significant role as a moderator in the relationship between parental absenteeism and delinquency (β = -0.128, p < 0.05), suggesting that adolescents with higher emotional intelligence can mitigate the negative impact of parental absenteeism on their delinquent behavior. However, emotional intelligence does not significantly moderate the relationship between parenting styles and delinquency. These findings highlight the importance of active parental involvement in parenting and the development of adolescents' emotional intelligence to prevent delinquent behavior. Therefore, comprehensive and culturally-based intervention approaches involving families, schools, and communities are needed to support the prevention of adolescent delinquency and foster healthy, positive relationships for them.

This study investigates the influence of job satisfaction on teacher performance at Omba Tana Rara Public School, a rural educational institution located in a geographically remote area with distinct contextual challenges. Despite the crucial role of teachers in shaping educational outcomes, limited research has explored how job satisfaction contributes to teacher performance in such isolated settings. Employing a quantitative approach, the research surveyed 32 teachers using a validated Likert-scale questionnaire designed to measure key dimensions of job satisfaction, including recognition, professional development, remuneration, interpersonal relationships, and work environment. Data analysis was conducted using simple linear regression to determine the statistical relationship between job satisfaction and teacher performance. The results revealed that job satisfaction has a significant and positive impact on teacher performance (β = 0.67; p < 0.01), indicating that increases in satisfaction levels are associated with higher levels of effectiveness and engagement among teachers. Among the satisfaction factors examined, recognition from leadership, opportunities for professional growth, and supportive working conditions were identified as dominant contributors to improved performance. The findings of this study contribute to filling the research gap concerning human resource issues in remote schools and offer practical insights for stakeholders in education. In particular, the study emphasizes the importance of designing context-specific strategies that prioritize teacher welfare as a means of boosting instructional quality and learning outcomes. It recommends policy interventions focused on enhancing intrinsic and extrinsic satisfaction elements through improved school management practices. By highlighting the correlation between teacher satisfaction and performance, especially in rural and under-resourced areas, this research underscores the need for holistic human resource development in education. It advocates for a welfare-centered approach in managing and supporting teachers to ensure sustainable improvements in school effectiveness.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

Economic growth is a factor that influences the level of poverty, considering the increasing population which means that economic needs will also increase, so additional income is needed every year. The purpose of this thesis is to determine the effect of poverty and poverty on economic growth in Jambi Province in 2019-2023. The analysis method used is the Panel Data Regression Method. The results of the study obtained that poverty has a positive and significant effect on economic growth in Jambi Province in 2019-2023, so that the hypothesis (H1) proposed by the researcher is accepted with a significance value of 0.0308 <0.05 with a t-statistic value of 2.220545. Unemployment has a positive but not significant effect on economic growth in Jambi Province in 2019-2023 in Jambi Province, so that the hypothesis (H2) proposed by the researcher is rejected with a significance value of 0.4054> 0.05 with a t-statistic value of 0.838862. Poverty (X1) and Unemployment (X2) together influence economic growth in Jambi Province in 2019-2023 in Jambi Province (Y) with a calculated F value of 2.562611 and a significant value of 0.04680 <0.05 then Ho is rejected and Ha is accepted. For this reason, the government must increase employment opportunities and the government must pay more attention to the level of poverty as well as increase economic growth. Islam hates poverty and poverty because according to Islam, economic growth, wealth is a blessing and gift from Allah SWT that must be grateful for by mankind. Poverty, poverty and economic stagnation must be eliminated so as not to endanger faith, morals and morals, even divisions in society. Increasing quality employment opportunities and reducing poverty levels are important priorities to improve the quality of life of the community and create social stability.

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.