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This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

Geopolitical tensions have evolved from peripheral risks to central drivers of global capital flows, disproportionately affecting Emerging Markets (EMs). This study provides a comprehensive bibliometric mapping of the academic landscape linking geopolitical dynamics, international finance, and investment in EMs. This study uses a dataset of 1,039 documents extracted from high-impact databases to analyze performance and conduct science mapping with R-Bibliometrix. The analysis covers publication trends, citation structures, and conceptual evolution over the last century, with a focus on the surge in literature post-2018. Results indicate an exponential growth in scientific production, peaking in 2024. The thematic structure reveals a shift from traditional debt crisis narratives (1990s) to contemporary concerns regarding sanctions, protectionism, and trade policy (2020s). Network analysis identifies three distinct clusters: (1) International finance and market mechanisms, (2) Political economy and development in the Global South, and (3) Institutional governance (IMF/World Bank). This paper bridges the gap between political science and financial economics by visualizing how international finance serves as the dominant anchor connecting developed economies (the USA and the UK) with key emerging markets (China and Indonesia) amid rising global fragmentation.

This research was conducted to analyze the implementation of human relations at PT Federal International Finance. The approach in this study is qualitative with data collection techniques of interviews, observation and documentation. The purpose of this study was to determine the implementation of human relations at PT Federal International Finance and to find out the obstacles in developing the implementation of human relations at PT Federal International Finance. This research refers to Effendy's implementation theory (2020), which has five dimensions. The first is communication which aims to build cooperation within the company. The second is directives to tell the tasks that must be carried out by employees so that employees can find out what the instructions from the leadership are. The third is openness to build harmonization between leaders and employees for the sake of creating openness so that there is no social jealousy. The fourth is mutual respect with the aim that employees and leaders can respect each other. The fifth is loyalty, the important role of a company is having employees who are able to survive in any condition for the sake of building a company. The inhibiting factor for the implementation of human relations is the lack of smooth communication between leaders and employees. In addition, there are barriers to direction, openness, mutual respect, and loyalty which hamper the implementation of human relations.

The research for this thesis is entitled: "Customer Satisfaction Analysis of PT Service Quality. Federal International Finance East Surabaya Branch Using the Servqual Method.” The purpose of this research is to determine the quality of services provided at PT. Federal International Finance East Surabaya Branch towards all customers seen from the 5 dimensions of service and to find out the efforts made to improve service quality at PT. Federal International Finance East Surabaya Branch to retain customers. The analytical tool used in this research uses the Servqual method. From the research results, it is known that the gap for the Physical Evidence dimension has a gap value in the third item of -0.08, namely that employees look neat & professional. The reliability dimension has a gap value in the first, fourth and fifth items, namely if an employee promises to do something within a certain time period, then they actually carry it out at -0.06, employees provide services according to the promised time at -0.46 , and FIFGROUP keeps its data error-free by -0.40. The responsiveness dimension has a gap value in the first and third items, namely that employees will tell customers exactly when service will be provided at -0.04, and employees are always willing to help customers who come at -0.12. The guarantee dimension has a gap value in the second item, namely that customers will feel safe when making transactions of -0.04.    

Sustainability Development is one of the target to be achieved in order to maintain the sustainability of future generations without reducing the needs of present. One form of sustainable development that is implemented is green building certification to assess the level of efficiency savings that have been made. This study aiming to analyze the application of green building concept in office buildings. Application analysis was carried on on energy, water, and material efficiency aspects using EDGE program issued by IFC (International Finance Coporation) which is ne of the poviders green building certification. The scope used in this study is that this assessment is carried out with the aim of certifiying exsisting building and post construction. Based on the analysis results, it is known that the value of green building implemtation in office building is 16,63% energy savingi, 34,79% water savings  dan 92% material savings

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.