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Investing in economic development is an important aspect because investment is one of the driving forces in the process of strengthening a country's economy. Several countries have made efforts to increase investment within the framework of their economic policies, as one way to encourage the process of strengthening the economy (Jati, 2012). Over the last decade, investment has not only become an important need for a country to advance its economic development but is also the most important means of developing industry. The research method used in this journal is qualitative. This research uses a qualitative approach to understand the factors influencing traditional markets and their impact on society and the economy. In this research, the author uses descriptive analysis to explain the conditions of traditional markets and the impact of changes in consumer preferences and the shift in people's shopping places to modern shopping centers. Indonesia has decided to become a member of both regional and world trade, such as: GATT (General Agreement on Tariffs and Trade), AFTA (Asean Free Trade Area), APEC (Asia-Pacific Economic Cooperation) and WTO (Word Trade Organization). Indonesia has become a member of regional and world trade, so at the same time, Indonesia has become part of the global community and trade liberalization. Basically, liberalization creates an era of global trade that is free of borders, protection and barriers. This also increases trade competition between economic actors. The challenges of traditional markets in facing the impact of globalization and trade liberalization are characterized by the flow of investment into Indonesia from one most profitable region to another in all investment sectors. This phenomenon makes capital investment or investment a demand to meet the needs of a country, company and society, for example by investing in the modern retail industry (modern markets), such as: supermarkets, hypermarkets, minimarkets.

In the Development of Building Activity Budgeting in the Central Government, the construction world has been marked by the construction of increasingly large and complex buildings and other facilities. This is a business opportunity as well as a challenge for the business community, especially the construction services business. The Mojokerto City Government, in this case the Public Works and Spatial Planning Service of Mojokerto City, can be said to be a construction service business actor because the Public Works and Spatial Planning Service is the owner of a project, one of which is the Mojokerto City DPRD Building Construction Project. Where the project is funded by the APBD for one budget year, namely 2020 for the implementation of the work, with an estimated budget of one year. The location for the construction of the building is former agricultural land and with the results of soil tests through sondir boring, there is soft soil with an average thickness of 1.5 m on the surface of the ground. The use of Floating floors can be used as an alternative in the construction of the lower structure of the Mojokerto City DPRD Building. By using the analysis with the Value Engineering method, the results of the initial design Budget Details obtained a total work price of Rp. 10,043,070,000.00 with 28,984 m3 of gravel fill at a cost of Rp. 6,750,501,695.00, with a time required of 99 days, while the alternative Budget Cost produces a total work price of Rp. 9,389,702,000.00 with the soil fill reduced by the concrete slab as wide as the building so that the gravel fill becomes 22,382 m3 at a cost of Rp. 5,212,802,735.00. Thus there is a cost difference of Rp. 1,537,698,960.00 or 21.8% with an implementation time of 77 calendar days and speeding up the work by 22 calendar days. The use of the Floating Floor Structure can be a substitute for soil fill in the construction of the lower structure of the Mojokerto City DPRD building which is more profitable in terms of both cost and time.

The definition of price is the value of goods which is determined or expressed in terms of money or the amount of money or other equivalent means of exchange, which must be paid for goods or services, at a certain time and in a certain market. The price level attached to the product describes the quality of the product. Meanwhile, price discrimination is a term used in international trade, referred to as a trade practice carried out by exporters by selling every commodity on the international market at a price that is less than the appropriate value or can be said to be lower than the price of the goods in their own country, which is considered unfair because can damage the market and harm competing producers in the importing country. Among the activities of entrepreneurs that usually do not favor competition is price discrimination. This situation describes a situation where sellers provide different prices for their products with the same quality and quantity to two or more sellers, or provide unequal prices to buyers or consumers in the form of inappropriate inventory, or take action by setting a pricing strategy. to gain advantages for more profitable consumers.

This study aims to determine and compare how the financial control of ice jelly potter and cassava chips in financial control and to find out the shortcomings if they do not use financial control. This study uses a qualitative approach. The data sources used are primary and secondary data sources. While the data collection techniques used in this study were observation, interviews, and documentation. The results of the study indicate that in terms of financial control, the ice jelly potter business has implemented financial control although it has not been maximized which includes financial management (budgeting, recording, reporting, and financial control). This is a plus for UMKM because they have implemented financial controls as well as future steps that will be taken to become more knowledgeable, and can assist in decision making in the future. The factors that become a shortage of cassava chips business in running a business if they do not use financial control (financial management) are not knowing the next steps to be taken, not being able to develop a business, not knowing whether the business is profitable or detrimental. Therefore, financial control is very important in running a business.

In 2023, the Indonesian government projects rice production of 54 million tons, while the need for rice is projected to be 32 million tons. This fact shows that the rice business is still profitable in Indonesia because rice remains the staple food that is most consumed by the community. Although wheat consumption continues to increase, rice remains the main choice. CV. Rahmat Jaya is a company that has long been engaged in the production and sale of rice. Despite facing fierce competition and market uncertainty, this company managed to manage the rice business well. CV. Rahmat Jaya is able to produce 40,000 kilograms of rice per month and sell 60,000 kilograms of rice per month. This research aims to analyze the marketing strategy carried out by CV. Rahmat Jaya in increasing sales. The research uses the SWOT Analysis approach to classify a company's position and determine marketing strategies that suit its environment. Data analysis is carried out with a SWOT matrix, which consists of strength, weakness, opportunity, and threat factors. From the results of the analysis, four alternative strategies were produced that can be considered by company management.

In a company or organization basically aims to maximize profits, and to be able to achieve these benefits employees must be able to carry out work tasks optimally both in goods and services companies, so that the end result of the income earned will be more profitable and can cover expenses. Work really requires good individual skills to be able to carry out the job well. Islam regulates all aspects of human life, especially in terms of work, because work is an obligation that must be carried out by humans to fulfill their needs.   Employee performance has a big influence on the development of the company. If the company has quality resources, it will create good performance and be able to develop to achieve goals. Factors that can affect employee performance are religiosity and job satisfaction. The purpose of this research is to find out whether religiosity and performance satisfaction affect the performance of CV Corien Center employees. The number of samples in this study was 30 people and used a saturated sampling technique where all members of the population were used as samples. Multiple regression analysis was used as a data analysis technique. The results showed that there was no influence between religiosity and job satisfaction on employee performance. The percentage of contribution is 10.6% and the remaining 89.4% is influenced by other variables outside of this study.

Competition in business is getting tougher, as evidenced by the variety of products released by business people to survive the competition. Increasingly tight business competition requires companies to have their own competitive advantages. Many consider competitive advantage to be a weapon used by companies in the hope of making the company win over its competitors. Raja Lele Lestari is a business that operates in the field of catfish cultivation in Kediri Regency. This research aims to analyze the Competitive Advantage Strategy of Raja Lele Lestari in increasing sales. This research uses descriptive qualitative methods and SWOT analysis along with the BCG matrix. Data collection was carried out by observation, interviews and documentation. The analysis results obtained in this research show that the analysis shows a very profitable correlation, BCG shows that the company's market share is still low and the SWOT analysis has a SO strategy solution to overcome this which can ultimately support Raja Lele Lestari to reach the peak of competitive advantage.

This research aims to first determine and analyze the Lake Toba Tourism development strategy by the Lake Toba Authority Implementing Body. Second, to find out the results of the SWOT analysis of employee performance improvement strategies using the IFAS and EFAS matrices, important factors can be identified from both the external environment and the internal environment which are strengths, weaknesses, opportunities and threats for improving performance. The research method used in this research is descriptive qualitative, the author also uses SWOT analysis. SWOT analysis is the systematic identification of various factors to formulate company strategy. From the results of the analysis, a growth strategy or growth oriented strategy is obtained. This strategy indicates that the company is strong and able to continue to develop by taking advantage of existing opportunities. This strategy was chosen because the calculation results were in quadrant I where the total weighted score of strengths-weaknesses was 3.36 while the total weighted score of opportunities-threats was 3.314. Positions in this quadrant are very profitable and can be implemented optimally.

Every day the fashion business is increasingly in demand by entrepreneurs, both new and experienced. When building a fashion store, you must think about consumer satisfaction and product quality because satisfied customers tend to create profitable relationships to create customer loyalty. Consumer satisfaction and good product quality are determining factors for the success of a business, especially the fashion business. Companies must think about product satisfaction and quality first so that the business they undertake becomes a success. Consumer satisfaction is defined as an effort to fulfill something or make something adequate. Basically, consumer satisfaction is a condition where consumer needs, desires and expectations can be met through the services or products consumed. According to Oliver (2019) satisfaction is the level of a person's feelings after comparing their perceived performance/results with expectations, so the level of satisfaction is a function of the difference between perceived performance and expectations, if it does not match expectations then the customer will be disappointed. If performance meets expectations, consumers will be very satisfied, whereas if performance exceeds expectations, customers will be very satisfied.

The banking industry is one of the businesses that relies on trust which is the main foundation of banking activities, namely confidence from the public as a Islamic banking service user, grows well for an Islamic banking can be seen from the financial performance itself. Today’s liquidity is very important for Islamic banks in carrying out activities, whether to overcome urgent needs, meet customer demand to financing, providing flexibility in achieving interesting and profitable investment opportunities so as not to inhibit sharia banking itself. In this study aims to determine the Effect of Third Party Fund (Dpk), Return On Asset (Roa), And Capital Adequacy Ratio (Car) On Liquidity (Fdr) At the Sharia Bank of General Sharia Year 2017-2022. This study used the type of Quantitative Research using secondary data acquired from the official www.ojk.go.id This study was carried out using a multiple linear regression analysis method that has the results of the study that Third Party Fund negatively affects Financing Deposit Ratio which is evidenced with -thitung> ttabel (-2,605> 1.720). The Return On Asset did not significantly affect Financing Deposit Ratio which was evidenced by thitung <ttabel (1.487 <1.720). Capital Adequacy Ratio has no significant effect to Financing Deposit Ratio which is evidenced by -thitung <ttabel (-1,315 <1.720). As well as Third Party Funds, Return On Asset, Capital Adequacy Ratio Has a simultaneous effect on Financing Deposit Ratio which is evidenced by Fstatistik <0.05 (0.000 <0.05) and Fhitung Ftabel (16.647> 39). With an effect of 0.714 or 71% on FDR at Bank Syariah Public and the remaining 29% are influenced by other variables not included in this study.

The background is financial reports have not complied with accounting standards and no digital-based financial system innovations. This will affect banking decisions to provide financing assistance and MSMEs difficulties in sustaining their business. This service aims to improve the quality of financial reports and digital-based financial innovation (fintech) then MSMEs can be highly competitive and continuously reduce banana stem waste in Cimenyan. The method used is training & mentoring so that more "bankable" to prospective borrowers from banks and a more updated financial application system is produced. The finding is the reduction of banana stem waste in Cimenyan. The implication, training program, that in the end the bank approves the application for funds. The output is partners have knowledge about financial reports that are according to standards, more practical in the fintech era. They can be highly competitive and profitable for the MSME industry on a national and international scale.  

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.

Tourism is a sector that can be considered profitable and also has the potential for an area to be developed into an asset that is used as a source of production for the region or the country itself. South Solok Regency is one of the regencies in West Sumatra Province, which is one of the prima donna of tourism in this province. Solok Selatan Regency itself is given a quite unique tagline, namely The Heart of Minangkabau. Giving the tagline really represents what the district has. Starting from a variety of tourist and cultural destinations in it. But there are not a few tours in South Solok Regency that have not been exposed by the Tourism Office, one of which is the Tangsi 3 Waterfall Tour. Tangsi 3 Waterfall is located in a tropical rain forest area which has a natural charm that is still beautiful. This waterfall is one of the hidden paradises that this district has.

Bananas are easily damaged so their durability is very limited. By processing bananas into sangcok it is quite profitable, so that it is used as a side business by the community as an additional income. This study aims to (1) analyze the characteristics of entrepreneurs and business profiles of sangcok (2) availability of raw materials, production technology, use of inputs, costs, income, efficiency and added value of the sangcok agro-industry. The raw material for making sangcok is kepok bananas. Entrepreneurs obtain raw materials for bananas by buying them directly at the market. The results of this study are the marketing plan implemented by the sangcok business, namely in terms of products, always maintain good product quality and the materials used are also halal, the prices applied are also affordable according to what was ordered, a less strategic place does not discourage culinary lovers from continuing to buy sangcok, and promotion strategies are carried out through online and offline media, promoting more through online media, although in doing promotions, honesty is emphasized and not badmouthing other businesses. The conclusion from this study is that the marketing plan carried out in the sangcok business is in accordance with an Islamic perspective. Related marketing plans such as product, price, promotion and place are also based on the Koran, hadith and the practice of the Prophet Muhammad in conducting marketing.    

Corn is one of the world's most important food crops besides wheat and rice. Aside from being a source of carbohydrates, corn is also grown as animal feed. Corn farming is a business developed by the community in Ntonggu Village, Palibelo District, Bima Regency, so that it becomes the main commodity when summer arrives. Scarcity of fertilizers and pesticide costs, seed costs and labor wages that often increase every year are obstacles for corn farmers. The purpose of this study was to determine the effect of production factors (land area, cost of fertilizer, cost of pesticides, cost of seeds, number of workers, output prices and labor wages) on the income of corn farming and to determine the feasibility of corn farming in Ntonggu Village, Palibelo District, Bima Regency. The data used were obtained from observations and interviews with 35 respondents, the sampling technique used was purposive sampling method. The method used in this study is multiple linear regression and using the B/C ratio. The results showed that the factors affecting the income of corn farming in Ntonggu Village, Palibelo District, Bima Regency were the Factors of Land Area (X1), Number of Labor (X5) and Labor Wages (X7) and Based on the results of the analysis of income and feasibility of corn farming in Ntonggu Village, Palibelo District, Bima Regency, the average income of respondents was Rp. 11,673,773 of the total cost of Rp. 4,747,286. The feasibility analysis shows that the B/C ratio is 1.5 so that corn farming in Ntonggu Village, Palibelo District, Bima Regency is profitable and feasible.

Outpatient services are an important part of health services provided by hospitals. However, some BPJS hospitals experience obstacles in providing efficient and quality outpatient services, such as long queues, long waiting times, and lack of a good management system. the application of Lean Management to the outpatient services of BPJS patients in hospitals can help hospitals improve operational performance, so as to increase public trust in BPJS Health. This study aims to analyze the application of Lean Management to the outpatient services of BPJS patients in hospitals. This research uses a literature study method or Systematic Literature Review using the Google Scholar search engine and journal databases, such as Researchgate. The results showed that most outpatient service activities for BPJS patients still have patient waiting times below the established service standards. In analyzing the flow that patients go through, each activity is identified into two groups, namely Value Added (VA) as an activity that is considered necessary and profitable and Non Value Added (NVA) as an activity that is considered unnecessary. Based on the percentage of waste in the form of the largest waiting time can be described, namely, 35.1% in the registration process, 30.2% in the poly examination process, and 20.7% in the process of receiving drugs in the pharmaceutical installation

This article aims to explore the relationship between bonuses given to employees and their performance in a kebab business. Its main focus is to determine whether fair and profitable bonuses can motivate employees to work harder and increase their productivity. In this case, it will involve the role of the leader in distributing bonuses to employees in a transparent and objective manner.

This study aims to find out and analyze the role of the police in tackling illegal drug trafficking and find out what obstacles the police face in dealing with illegal drug trafficking at the Gorontalo City Police, based on the title raised in this study, researchers see the weakness of Indonesia's defense From the invasion of things that endanger society, thousands of illegal drugs have been circulating throughout Indonesia. This study uses empirical methods. The data collection process examined by researchers in this study were primary data and secondary data. Data collection techniques that support and relate to this research are interviews, observation and literature studies..The results of this study indicate that the cause of people becoming perpetrators of illegal drug distribution is because they want to get rich quickly, perpetrators take advantage of the lack of public knowledge about illegal drugs and the correct distribution mechanism according to the rules. There are several factors that support perpetrators involved in illegal drug trafficking. , namely: Economic factors and environmental and social factors. Illegal drug distribution in Indonesia is regulated in Law no. 36 of 2009 concerning health. The free circulation of illegal drugs in Indonesia has turned out to be used by many elements to gain large profits. Some transactions also occur online. The opportunity to buy cheap drugs and sell them at high/profitable prices is the motive of several individuals who have been caught in illegal drug trafficking. This will not happen if people are educated about economics and law. This is a joint responsibility of the government, the community, BPOM and the Indonesian National Police.

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.

Financial reports are important for MSME actors because they allow them to know their business finances and understand whether their business is profitable or losing money. In addition, the problem with the Kiraha’s Grilled Fish Stalls shop is the lack of understanding in compiling financial reports. In this service, the methods are Surveys, Training and Assistance, and Outcomes. As a result of this dedication, the recording of the financial reports of Kiraha’s Grilled Fish Stalls is still manual and does not separate financial reporting between capital, income, expenses and personal interests, so that the financial reports of Kiraha’s Grilled Fish Stalls are still not optimal. every month, unknown profits and even losses obtained. Therefore the servant provides assistance in the form of training or direction on how to record financial reports correctly using Microsoft Excel to facilitate the recording of financial reports and ensure the continuity of the business of MSME actors Kiraha’s Grilled Fish Stalls.