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Employee performance appraisal is an important process in human resource management that aims to evaluate individual work achievements based on certain criteria set by the organization. This process not only serves to assess the extent to which an employee meets work standards, but also serves as a basis for strategic decision-making, such as job promotions, bonus awards, and career development planning. However, in practice, CV. Surya Perkasa Makassar faces serious obstacles in the form of subjectivity in the assessment process, because the benchmarks used still tend to be based on the likes or dislikes of superiors. This causes the evaluation results to be less objective, inconsistent, and potentially reduce employee work motivation. To overcome these problems, this study aims to develop a decision support system for employee performance appraisal using the Tsukamoto Fuzzy Logic method. This method was chosen because it is able to accommodate uncertainty in the assessment, resulting in more objective, measurable, and consistent decisions. This study uses a Research and Development (R&D) approach with a Black Box Testing method to ensure system functionality. The assessment criteria used include five main aspects, namely work quality, work quantity, discipline, responsibility, and cooperation. Data from these criteria is processed through fuzzification, inference, and defuzzification stages to obtain the final employee performance score. Test results indicate that all system features function as expected. The system is able to prevent data duplication, validate input, and produce accurate final performance scores. The implementation of the Tsukamoto Fuzzy Logic method has proven effective in reducing the level of subjectivity that typically occurs in manual assessments. Therefore, this system can be used as a reliable tool in managerial decision-making, both regarding promotions, bonus awards, and planning employee future career development.  

This study aims to analyze the role of the compensation system in improving team performance in a competitive work environment, with a focus on the Public Company of the Kahyangan Jember Plantation Region. In this context, the research used a qualitative approach through semi-structured interviews, group discussions and direct observation to explore the views of employees and managers regarding the existing compensation system. The results of the study show that most employees feel that the compensation system implemented is fair and transparent enough which contributes to improved morale and team performance. Team achievement-based incentives have been proven to encourage collaboration and responsibility among team members. Nonetheless, there is still room for improvement, such as adding bonuses for teams that reach certain targets. The study concludes that the design of an effective compensation system is essential to achieve a productive and harmonious work environment, and provides recommendations for organizations to continuously evaluate and refine existing compensation structures.

This study aims to describe and analyze the implementation of Deming Model-based performance management (PDCA) in PT. Bintan Jaya Samudra.  The research uses a type of descriptive research with a qualitative approach. Data collection was carried out through observation and interviews. The sample used was purposive sampling. The informant in this study is Mr. Ruslan Jumas as the president director of PT. Bintan Jaya Samudera. The data analysis used in this study uses descriptive analysis using triangulation techniques and sources. The company plans by emphasizing discipline and carrying out internal training for each employee which has then been carried out and will later be evaluated periodically and followed up.  The results of the study show that the implementation of the Deming Model in PT. Bintan Jaya Samudra is not applied perfectly, especially in the follow-up section (Act) because this company only gives bonuses to employees who manage to achieve the target but there is no punishment for employees who do not reach the target.

This research aims to analyze the performance management cycle at Seafood Restaurant Teluk Bakau Bay View, Bintan Regency. Using a qualitative research method, data were collected through in-depth interviews and observations. The sample used was purposive sampling with 2 informants, namely the restaurant owner Mr. Gunawan and an employee named Kelvin. The data analysis used is descriptive analysis. The research results show that the management cycle implemented at Seafood Restaurant Teluk Bakau Bay View has been carried out well. This can be seen from the planning that sets goals for the consistency of employee performance. Monitoring is conducted daily in terms of revenue, employee performance, customer feedback, and achievement of sales targets. Employee reviews at Seafood Restaurant Teluk Bakau Bay View are conducted by re-evaluating the results of daily employee performance monitoring, and assessments are made from these monitoring results to determine rewards or sanctions for employees. The awards given to employees are based on the review conducted from the evaluation results, where these awards are in the form of cash bonuses added to the basic salary.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

Instead of being in good condition when experiencing a demographic bonus, it turns out that Indonesia has not been able to maximize this factor and is still hampered by unemployment and the government is always encouraging the formation of new entrepreneurs. This research examines the factors that can influence entrepreneurial intentions among students in Soloraya, namely parental support, income expectations, entrepreneurial education and entrepreneurial motivation which have a dual role as direct influences and mediation. The current research aims to harmonize the theory of planned behavior to explain the role of parental support, income expectations and entrepreneurial motivation in current conditions. This research involved 250 students spread across several universities in Solo and analyzed the data using smart PLS. The results found in this research were that all the variables studied were able to influence students' entrepreneurial intentions in Solo Raya.

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan menggunakan rasio remunerasi terhadap laba bersih tahun berjalan karena pengukuran ini masih sedikit digunakan pada penelitian sebelumnya. Hasil pengujian dalam penelitian ini menunjukkan bahwa bonus plan tidak berpengaruh terhadap income smoothing, sedangkan hasil pengujian kepemilikan manajerial menunjukkan pengaruh positif terhadap income smoothing, dan hasil pengujian ukuran perusahaan menunjukkan pengaruh negatif terhadap income smoothing.

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax

Balanced Scorecard is a company performance measurement tool thatmeasures the performance of the company as a whole, both financially andnon-financial by using four perspectives, financial perspective, customerperspective, internal business perspective, and growth and learningperspective. Balance Scorecard assessment will be done at CV JADI JAYAMAKMUR Semarang.The first action plan that must be done by CV. So Jaya Makmur is toimprove service to consumers and provide the best service to maintaincustomer loyalty. With the highest gap value of -80% and relatively lowperformance, then the company really need to improve the best service tocustomer to maintain loyalty, such as bonus in the form of purchase discount,after sales service or hold gathering for special customers. The highest gaplies in the level of customer complaints, the percentage of purchases, the levelof machine efficiency per day, the timeliness of delivery and satisfactionsurvey and employee motivation. Therefore, our action plan is to improve thequality control of the production of goods, perform better productionplanning and make the delivery schedule more efficient.