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This study examines the ef ectiveness of the Provincial Minimum Wage (UMP) and Regency/City Minimum Wage (UMR) policies in alleviating poverty in Indonesia, using an in-depth literature study approach. Indonesia, as the fourth most populous country in the world and the largest economy in Southeast Asia, faces major challenges in reducing income inequality and poverty, especially after the economic impact of the COVID-19 pandemic. The UMP and UMR policies are designed to provide a decent standard of living for workers, but their impacts vary widely across provinces and economic sectors. This study finds that while the minimum wage policy can provide benefits for formal sector workers, its ef ectiveness in reducing poverty in the informal sector is limited, given that around 60% of Indonesia's workforce works in the informal sector that is not covered by this policy. In addition, this policy also has the potential to cause economic dislocation in areas with significant income inequality. Economic sectors that rely on cheap labor, such as manufacturing and agriculture, are vulnerable to the negative impacts of this policy. This study suggests adjusting the minimum wage policy to be more flexible and based on local economic conditions to maximize the impact of poverty alleviation.

The background of this employee's performance of Perumda Wair Pu'an Water Supply Sikka Regency has not been maximized. This research aims to (1) determine the description of employee performance, work motivation, and job satisfaction; (2) analyze the influence of work motivation and job statistics on employee performance both partially and simultaneously. The population in this research were employees of Perumda Wair Pu'an Water Supply Sikka Regency, totaling 50 people. This research was carried out through a census or saturated sampling due to limited population. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing was done through the F-test and t-test. The descriptive analysis results showed that the variables of employee. Performance, work motivation, and job satisfaction were categorized as good enough. The statistical results of the F test showed that simultaneously the variables Work Motivation and Job Satisfaction had a significant influence on employee performance. The results of the t-test statistic showed that partially the variables of work motivation and job satisfaction had a significant influence on employee performance. The results of the Determination analysis showed that the two independent variables in this research can explain the fluctuation of employee performance by 30.5%.

This research is grounded on the issue of employee performance seen from quality aspects of employees at the Public Works and Spatial Planning Office of Sikka Regency has not been maximized. This research aimed to: (1) determine the description of employee performance, human resource empowerment, and competence (2) analyze the influence of human resource empowerment and competency on employee performance either partially or simultaneously. The population in this research was 56 employees of the Public Works and Spatial Planning Office of Sikka Regency. Due to limited population, this research was conducted through census or saturated sampling. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing was done through the F-test and t-test. The results of descriptive statistical analysis showed that the response perception and employee performance variables, human resources empowerment, and competency were categorized as good. The results of the t-test showed that partially the human resource empowerment variable had a positive and significant influence on employee performance. The results of the F test showed that the variables of human resource empowerment and competency simultaneously significantly affected employee performance. The results of the determination analysis showed that the two independent variables in this research were able to explain the fluctuation of employee performance at the Public Works and Spatial Planning Office of Sikka Regency by 31.2% .  

Electric vehicles use a power source from electrical energy to be converted into kinetic energy. The electrical energy source is stored in the battery. The battery charging process can be done using power sources from Solar Panels and PLN. Based on the analysis of the measurement results, it can be concluded that (1) recharging the battery using Solar Panels from minimum to maximum conditions takes 4 hours 38 minutes, and (2) recharging the battery using PLN from minimum to maximum conditions takes 2 hours.

In the midst of increasingly complex globalization, organizations must continue to innovate and maximize the potential of existing resources to achieve competitive advantage. Human Resource Management (HRM) plays a strategic role in managing employees as important organizational assets. This research uses a Systematic Literature Review (SLR) approach to review various literatures that discuss the relationship between HRM strategies and achieving competitive advantage. The results of the literature analysis show that effective HRM strategies, including competency-based recruitment, employee development through training and education, fair reward systems, and the use of technology such as Human Resource Information System (HRIS), can improve organizational performance and competitiveness. In addition, transparent performance management and good internal communication are also important supporting factors. Nonetheless, challenges in implementing HRM strategies remain, such as changes in organizational culture and budget constraints, which require an adaptive approach. This research provides insights into how the right HRM strategy can contribute to the achievement of competitive advantage in the face of fast-changing global market dynamics.

In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

Modern  companies  in  the  digital  era  face  challenges  in  maximizing  the  utilization  of  information  systems  (IS)  to  enhance  business  efficiency  and  competitiveness.  PT  Indomarco  Prismatama,  one  of  Indonesia's  largest  retail  companies,  requires  an  integrated  IS  strategic  plan  to  strengthen  business  processes  and  optimize  information  management.  This  study  aims  to  develop  an  IS  strategic  plan  for  PT  Indomarco  Prismatama  using  the  Ward  and  Peppard  method,  which  combines  SWOT  analysis,  PEST  analysis,  Value  Chain  analysis,  and  McFarlan  Strategic  Grid  mapping  to  identify  and  assess  the  company's  IS  needs  and  opportunities.  Through  internal  and  external  environmental  analysis,  it  was  found  that  several  business  areas  require  further  IS  development,  including  inventory  management,  customer  relations,  and  supply  chain  integration.  The  IS  recommendations  provided  in  this  study  are  expected  to  serve  as  a  foundation  for  more  effective  IS  development  that  aligns  with  the  company's  business  strategies,  thereby  supporting  sustainable  growth  and  increased  competitiveness  in  the  retail  market.    

This study aims to analyze the effect of e-wallet usage on the financial management behavior of Pamulang University students, South Tangerang. With the increasing development of technology, e-wallets have become one of the payment instruments widely used by the public, especially the younger generation. This study uses a quantitative approach with a survey method by distributing questionnaires to Pamulang University students. The results of the study indicate that there is a significant relationship between e-wallet usage and students' financial management behavior, especially in terms of budget management, recording expenses, and financial discipline. This study provides recommendations for improving financial literacy among students in order to maximize the benefits of using e-wallets.

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.  

This study aims to determine the effectiveness of the performance of the Internal Supervisory Apparatus of the Banyuwangi Regency Government in utilizing e-audit and to determine user expectations in utilizing e-audit in the internal supervision process in Banyuwangi Regency. This study is an exploratory study using a mixed qualitative and quantitative approach. The data collection method used in this study is the triangulation method, namely data collection through interviews while testing the validity of the data to parties related to the use of e-audit. Interviews were conducted on December 2, 3, 4 and 6, 2024, which showed that the effectiveness of APIP performance in utilizing e-audit was quite effective or obtained a value of 55 out of a maximum value of 100. So that four of the five components that are indicators of effectiveness assessment still need a lot of development to be able to meet the needs and expectations of users in achieving supervisory objectives, including the preparation of PKPT, implementation, reporting and monitoring of follow-up supervision results.

Abstract. Human Resource Management (HRM) is essential in today’s digital era to ensure that HR strategies meet the demands of the times. Business transformation driven by digital technology requires an understanding of how HRM responds to these changes and how it impacts employee dynamics. To create strategic initiatives that maximize the integration of technology and HRM, it is essential to understand the implications of technology integration on employee engagement and performance. In the context of the HRM paradigm, this study attempts to unravel the relationship between employee happiness, leadership competencies, and technology adoption. This study aims to explore the dynamics of digital transformation of Human Resource Management (HRM) in startups and examine its impact on employee engagement and performance. This study highlights the significant influence of technology on leadership skills development and the need for adaptive leadership in the digital era. The foundation of engagement is employee satisfaction, and higher levels of engagement are associated with improved organizational performance. These observations underscore the value of developing leadership skills, driving employee satisfaction, and leveraging technology, and provide useful suggestions for HRM practitioners in startups in Indonesia. This study serves as a basis for future research and improvement of HRM methods in different startup ecosystems in Indonesia, which prioritize employee welfare and organizational success in facing challenges in the digital era.

This research aims to analyze women's empowerment strategies to improve the quality of female journalists within the DKI Jakarta Indonesian Journalists Association (PWI). Even though the role of women in journalism has increased, significant challenges are still faced in efforts to improve the quality and competence of female journalists. This research uses a qualitative method with a case study approach, which involves in-depth interviews with female journalists, Head of PWI DKI Jakarta, and women's empowerment experts and document analysis related to existing training and development programs. The research results show that empowering women through technical training programs, seminars, and mentoring has proven effective in improving the journalistic skills of female journalists. In addition, support from PWI DKI Jakarta in the form of professional networks, publication opportunities, and access to information resources greatly contributes to the career development of female journalists. However, gender stereotypes and lack of representation in managerial positions remain significant obstacles. The research recommends developing empowerment programs that are more focused on specific aspects such as leadership and media management and expanding the range of support to overcome existing obstacles. With a more comprehensive approach, it is hoped that the quality of female journalists can continue to be improved so that their contribution to the world of journalism can be maximized and positively impact society.

This article analyzes the role of Islamic banks in supporting monetary policy in Indonesia and its impact on national economic stability. Using library research methods, this research examines relevant literature regarding the development of the sharia banking sector and sharia-based monetary instruments. The research results show that Islamic banks make a significant contribution to stabilizing inflation, increasing financial access, and managing liquidity through instruments such as the Bank Indonesia Sharia Certificate (SBIS) and the sharia interbank money market. In addition, Islamic banks play a role in providing financing for micro, small and medium enterprises (MSMEs), which is important for inclusive economic growth. Nevertheless, challenges such as low sharia financial literacy and limited policy instruments need to be overcome to maximize the contribution of sharia banks to monetary policy. This research is expected to provide in-depth insight into the potential and challenges faced by Islamic banks in supporting the stability of the Indonesian economy.

The implementation of this community service involves one MSME, namely 'Mask and Furniture Wholesale Shop'. Located in Jayamukti Village, Central Cikarang District, Bekasi Regency or about 4.0 km from Pelita Bangsa University. MSMEs wholesale masks and furniture play a strategic role in meeting community needs, especially during the pandemic and changes in people's lifestyles that lead to online shopping. This service aims to examine the effect of training and e-commerce utilization in improving the competitiveness and operational efficiency of wholesale stores in this sector. Through training that focuses on the use of e-commerce platforms and internet-based marketing strategies, it is hoped that this training can evaluate the impact of digital transformation on the business growth of mask and furniture wholesale stores. The method used is a qualitative method, namely through a case study approach and in-depth interviews with MSME players, with the aim of analyzing the effectiveness of training that focuses on the use of ecommerce platforms and online marketing strategies. The results of the service showed that ecommerce training improved the ability of MSMEs to access a wider market, optimize business management, and increase sales. In addition, MSME players also face challenges such as technology adaptation and logistics management. This study provides recommendations on the importance of continuous training, technological infrastructure support, and collaboration between the government and e-commerce platforms to maximize the potential of wholesale MSMEs in the digital era..  .

The capital market plays a significant role in modern economies by providing a platform for individuals and companies to raise funds and invest. This study explores the dynamics of capital market investments, focusing on managing risks and maximizing returns. The objective is to understand the types of risks involved in capital market investments and identify strategies for effective risk management. The research uses qualitative methods, reviewing literature and analyzing case studies of successful capital market investments. The findings suggest that diversification, hedging, and portfolio management are key strategies in minimizing risks, while long-term investments and active trading offer significant profit potential. The study concludes that a deep understanding of market conditions, coupled with risk management techniques, is essential for investors to achieve sustainable profits. The implications of this research highlight the importance of financial education in making informed investment decisions and the role of the capital market in economic growth.

MSMEs (Enterprises, Micro, Small and Medium Enterprises) play a crucial role in the economy in Indonesia, but many MSME owners (Micro, Small and Medium Enterprises) have not maximized digital technology in their business activities, so they cannot develop and explore technological advances. Seblak MSMEs in Kedung Waringin are one of the businesses that have great potential to compete and promote in digital technology. This community service activity aims to provide digital content creation training to Seblak MSME actors in Kedung Waringin. This training includes creating attractive product photos, creating simple promotional videos, as well as marketing techniques through social media such as Instagram and Tiktok. The methods used in the training include discussions, and content creation practices. The results of this activity showed an increase in participants' understanding of the importance of digital content in supporting promotions and abilities in creating relevant and interesting Seblak content in Kedung Waringin. With this training, it is hoped that MSMEs will carry out more effective digital promotions so that they can increase their competitiveness through this training. The number of participants is expected to be approximately 20 participants of Seblak MSMEs in Kedung Waringin so that they can create maximum results

Concern for the environment is the responsibility of all parties, both the community, government and related parties. Greening activities are activities to maintain a good environment and provide a good impression of health, beauty and prosperity. Greening activities are carried out using participatory methods involving students and the school. The results of this activity illustrate that this program is not only successful in utilizing abandoned land or making the environment more beautiful, but also successfully increasing the ties of friendship between students and all important elements in the school. The design of the program activities and efforts that have been made by students are expected to provide maximum benefits to the community in the school environment.