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Unemployment remains a serious challenge in Aceh, with an Open Unemployment Rate (OUR) of 8.24% (2025) in Lhokseumawe City and 6.54% (2025) in Banda Aceh City. This study compares the implementation and effectiveness of unemployment alleviation policies in the two cities using Van Meter and Van Horn's policy implementation framework with four effectiveness indicators: training absorption, job placement rate, corporate compliance, and community participation. A descriptive qualitative method with a literature study approach was employed, utilizing secondary data from journals, theses, and official documents. The findings show that Banda Aceh focuses on competency-based training through the Job Training Center (BLK) with certification and third-party partnerships. Lhokseumawe prioritizes Qanun Number 1 of 2020 on local labor priority (minimum 40%). Based on the indicators, Banda Aceh is more effective (55% of graduates employed) compared to Lhokseumawe, where local labor priority implementation is weak due to the absence of sanctions and non-existent coordination with PT. PAG. The novelty of this study lies in its systematic comparison of two Acehnese cities using a policy implementation model that integrates demographic bonus and local context. Specific recommendations: Banda Aceh needs to expand BLK capacity, extend training duration (9–12 months with internships), and mandate graduate absorption reports. Lhokseumawe needs to revise the qanun by adding administrative sanctions, recruit permanent instructors, establish a tripartite supervisory team, and establish an energy-sector BLK in the Arun area in collaboration with PT PAG.

This study aims to analyze the influence of digital marketing through Instagram on purchasing decisions at UMKM Jamu Bu Bekti in Karawang Regency. The research uses a quantitative approach, with data collected through questionnaires distributed to consumers who have seen or purchased the products. The data analysis technique applied is regression analysis to examine the relationship between marketing content and promotional variables on consumer purchasing decisions.The results show that marketing content shared on Instagram does not have a significant effect on purchasing decisions. However, the content is considered quite attractive, informative, and helpful in providing product information to consumers. On the other hand, promotion has a positive and significant impact on increasing consumer interest and encouraging purchasing decisions. This indicates that consumers are more responsive to promotional strategies such as discounts, bonuses, or special offers rather than relying solely on content quality.These findings suggest that promotional strategies play a crucial role in digital marketing, especially for small and medium enterprises (SMEs). Therefore, business owners are advised to focus more on creating attractive, creative, and targeted promotional activities on social media to boost sales. This study is expected to contribute to the development of more effective, efficient, and sustainable digital marketing strategies for SMEs in the future.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

Indonesia’s projected demographic bonus around 2045 must be harnessed as an advantage rather than becoming a burden. This potential benefit is highly dependent on the quality of human resources prepared from the present time. One of the key national programs in this regard is embodied in the vision of Indonesia Emas 2045. An interesting phenomenon can be observed in Cibeber District, Cilegon City, where the prevalence of stunting was once relatively high. This issue warrants serious attention as it directly affects children’s physical growth and cognitive development.This study analyzes strategies for ensuring adequate nutritional fulfillment as an effort to improve the quality of the golden generation. By employing SWOT analysis, several strategic alternatives were identified, including SO (strength–opportunity), WO (weakness–opportunity), ST (strength–threat), and WT (weakness–threat) strategies. The most critical recommendation highlights the importance of cross-sectoral collaboration and participatory involvement of all stakeholders.

This study aims to analyze the effectiveness of the reward program in improving employee loyalty and work discipline at Bank Mandiri. The research employs a qualitative descriptive approach using the literature study method, through the collection and analysis of secondary data obtained from official Bank Mandiri reports, academic journals, labor regulations, and media articles related to human resource management policies. The findings reveal that the implementation of both financial rewards (competitive salaries, performance-based bonuses, and welfare benefits) and non-financial rewards (recognition, promotions, and career development programs) has a positive impact on enhancing employee loyalty and work discipline. A fair, transparent, and sustainable reward system fosters a sense of belonging, strengthens affective commitment, and cultivates a productive and professional work culture. Moreover, the data indicate a decline in disciplinary violations over the past three years, demonstrating the effectiveness of the reward system as a form of positive reinforcement. This study highlights the importance of reward policies as a strategic instrument in human resource management and recommends that companies continuously adapt their reward systems to align with employee needs and the evolving work environment.

Religious Holiday Allowance is a mandatory worker's right that companies in Indonesia must fulfill as part of their legal responsibilities, which should also extend to online motorcycle taxi  drivers. The platform worker status of online motorcycles taxi, who are typically bound only by work agreements, raises questions regarding their entitlement to this Religious Holiday Allowance. This paper aims to highlight the Circular Letter from the Ministry of Manpower Number M/3/HK.04.00/III/2025, which regulates the provision of Religious Holiday Allowance for online motorcycles taxi in the form of a religious holiday bonus. Using a socio-legal research method, this writing emphasizes the correlation between prevailing laws and regulations concerning the Religious Holiday Allowance for online motorcycles taxi drivers. The research findings indicate that online motorcycle taxi drivers have not comprehensively received their Religious Holiday Allowance rights due to their legal status as partners not being formally recognized within prevailing labor regulations. Furthermore, Circular Letter Number M/3/HK.04.00/III/2025 is non-binding, making the implementation of religious holiday bonus provisions contingent upon the individual policies of each platform company.

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 determine the effect of compensation and benefits on employee job satisfaction. Fair, adequate, and transparent compensation is considered a crucial factor influencing employee morale, loyalty, and retention. The study identifies seven key indicators to measure the impact of compensation on job satisfaction: salary adequacy, compensation fairness, punctuality of payments, compensation system transparency, incentives and bonuses, overall compensation satisfaction, and employee retention. The analysis results show that compensation has a significant influence on job satisfaction. Additionally, compensation effectiveness is affected by economic conditions, compensation system structure, and the relevance of compensation to employee needs. The study concludes that well-designed compensation can be a strategic tool for improving performance and reducing employee turnover.

This research aims to analyze the calculation of PPh Article 21 on bonuses in determining the PPh payable to employees. In determining bonuses, this often causes dissatisfaction among employees because the bonus amounts are unequal. So a method is needed to determine the bonus, the SAW method is the approach used because this approach ranks employees based on their assessment and weighting of criteria with the results in the form of a ranking. The results of this ranking will later determine the employee's bonus. The sampling technique used purposive sampling, and research data was collected through documentation and interviews. The results show that the use of the SAW method provides employee assessments for calculating bonuses in accordance with existing assessments and criteria, and the results are different from before. so that the tax income owed by employees will depend on the amount of bonus received by each employee after using the SAW method and the applicable PPh Article 21 rates.

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.

Penelitian ini bertujuan untuk menganalisis pencatatan akuntansi produk simpanan wadiah oleh BMT dan kesesuaiannya dengan PSAK 459 serta PAPSI, serta mengidentifikasi kendala-kendala yang dihadapi dalam penerapannya. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa: 1) KSPPS BMT Nusa Ummat Sejahtera Cabang Cileunyi Bandung menggunakan software IBSS dalam pencatatan akuntansi simpanan wadiah, sehingga pencatatannya menjadi lebih efektif; 2) Pencatatan akuntansi simpanan wadiah belum sepenuhnya sesuai dengan PSAK 459, terutama dalam pengakuan penerimaan, pendapatan, dan beban yang seharusnya diakui pada saat terjadinya, serta pendapatan atas pengelolaan dana yang seharusnya bukan merupakan keuntungan untuk dipublikasikan, dan pemberian bonus yang seharusnya tidak diperjanjikan sebelumnya; 3) Pencatatan juga belum sepenuhnya sesuai dengan PAPSI, khususnya dalam pengakuan beban dan pengungkapan fasilitas isimewa kepada penyimpan; 4) Kendala utama terletak pada transaksi BMT yang masih sederhana dan software IBSS yang belum terintegrasi, sehingga laporan keuangan akhir tidak lengkap dan memuat atas transaksi wadiah, terutama terkait fasilitas istimewa, belum diterapkan secara maksimal.

The purpose of this study is to determine the effect of gender diversity, stock bonus compensation, and financial expertise of independent commissioners on earnings management in manufacturing companies in Indonesia for the period 2018-2022. This study uses secondary data obtained through the annual financial reports of manufacturing companies listed on the IDX for the period 2018-2022. This study is a quantitative study with sampling using the purposive sampling method and obtaining 135 research sample data. The analysis method used is multiple linear regression analysis using SPSS software version 27. The results of this study indicate that the Board of Directors Gender Diversity variable has a significant positive effect on earnings management. The Stock Bonus Compensation variable has a significant negative effect on earnings management. Meanwhile, the Independent Commissioner Financial Expertise variable has a positive but insignificant effect on earnings management.

This study aims to analyze the potential of the region in utilizing the demographic bonus in Aceh Tamiang Regency. The data used in this study is the PDRB data of Aceh Tamiang Regency and Aceh Province in 2019-2023. The data analysis method uses location question (LQ) and shift share analysis. Based on the results of the LQ analysis, it is known that there are 4 (four) business fields that can become leading sectors in Aceh Tamiang Regency and at the same time are the economic base for further development, namely the agriculture, forestry, and fisheries sectors; mining and quarrying; processing industry; and other services. Meanwhile, based on the shift share analysis, it can be seen that the sectors that have a positive impact on the utilization of the demographic bonus in Aceh Tamiang Regency are the wholesale and retail trade sector, car and motorcycle repairs. In addition to providing a good contribution to the utilization of the demographic bonus in Aceh Tamiang Regency and can increase the PDRB of Aceh Province.

Indonesia has the advantage of a demographic bonus. Demographic bonus can have a negative impact if not managed properly. One of them is unemployment. Jobs not proportional to the number of workers are the leading cause of unemployment. Entrepreneurship is a solution to increase employment. This study aimed to determine the effect of entrepreneurship education and creativity on entrepreneurial intentions, with the moderating variable of self-efficacy. This study uses quantitative methods with a sample of 55 students. The data obtained were tested using multiple linear regression and moderated regression analysis. The findings of this study indicate that entrepreneurship education and creativity have a significant influence on entrepreneurial intentions. Then, self-efficacy can moderate the effect of entrepreneurship education and creativity on entrepreneurial intentions.

This study aims to explore the implementation of the Balanced Scorecard (BSC) through the digital system "MyCore" in measuring and improving employee performance at Bank BRI Unit Sokaraja Tengah. Using a descriptive qualitative approach, data were collected through semi-structured interviews with key informants, observations of work practices, and analysis of internal documents (performance reports, SOPs). Data analysis was carried out through data reduction, data presentation, and drawing conclusions with verification through source triangulation. The research findings indicate that the "MyCore" system integrates four BSC perspectives (finance, customer, internal business process, learning & growth) with specific performance indicators that affect incentives and career development. The financial and customer perspectives appear to have a strong emphasis, reflected in the direct impact on incentives and bonuses. The implementation of internal business processes is supported by standardization through MyCore and technology adoption. The importance of the learning and growth perspective is realized through regular training programs and bootcamp interventions for low-performing employees, which have proven effective in improving subsequent evaluation scores. In general, the implementation of the BSC via MyCore creates a structured, transparent, and adaptive assessment mechanism, encouraging productivity and professionalism. The implications of this study emphasize the importance of a transparent performance evaluation system that has a direct impact on career development and incentives, while also demonstrating the effectiveness of structured interventions in improving employee performance at the micro banking unit level.

This study aims to analyze the implementation of the 4P marketing mix strategy (Product, Price, Place, Promotion) at Firdaus Farm, a tilapia farming business in Tasikmalaya, and its effectiveness in enhancing the business's competitiveness and profitability. The method used is qualitative descriptive with a case study through observations, interviews, and direct documentation at the business location. The research findings indicate that the product strategy, which emphasizes tilapia quality—such as freshness, uniform size, clean packaging, and quality certification—constitutes the primary factor in attracting consumer interest. The flexible and competitive pricing strategy, adjusted according to market conditions and consumer purchasing power, along with bonuses for loyal customers, proved to increase customer loyalty and sales. Product distribution is carried out through traditional channels and has begun utilizing digital platforms to expand market reach, with the strategic location of the business supporting distribution efficiency. Promotion, still mainly traditional, is starting to develop into digital promotion through social media, which effectively increases product visibility and appeal. This study concludes that the consistent and adaptive application of the 4P marketing mix can enhance Firdaus Farm’s competitiveness in the tilapia market. It is recommended that business practitioners continue to develop product innovations, evaluate pricing, expand digital distribution, and optimize digital promotion in order to face increasingly intense market competition.

Indonesia is predicted to have the threat of demographic bonus while also having the opportunity to take advantage of this threat through the Prakerja program. Since 2020 the Prakerja program has been running and there are still many numerical achievements that need to be realized to avoid the threat of demographic bonus and in line with the vision of Indonesia emas 2025. PT Generasi Anak Muda Berkarya with HiColleagues brand is a startup moving in the field of Education Technology and IT Service in sustainable digital transformation that is committed to realizing the vision of Indonesia emas 2045 through implementation of the Prakerja program. Learning Management System (LMS) platform according to the Prakerja standard is a mandatory requirement that the training institution must have to become the Prakerja partner. This research aims to produce the Learning Management System (LMS) prototype design according to the Prakerja standard, giving a good experience to participants in completing a series of training class mechanisms, support the participant graduation ratio, and increase brand positioning of HiColleagues as the Prakerja partner. Designing a Learning Management System (LMS) prototype applies the Design Thinking method through the 5 phases, namely Empathize, Define, Ideate, Prototype, & Test. As well as using Figma as a design tool and Maze as a Usability Testing. This Learning Management System (LMS) prototype design succeeded in getting good feedback from users with 100% succession rate although there are minor improvisations on the user interface as a form of alignment. 

Digital bureaucracy is a new bureaucratic system that arises because of globalization, as well as a substitute for the classic bureaucratic concept, namely paper-based bureaucracy. Digital bureaucracy has a role in improving the good governance system, by increasing the four indicators of good governance principles, namely transparency, accountability, efficiency and effectiveness. Indonesia can take advantage of the existing demographic bonus. Human resource management as the foundation for running the digital governance wheel is an important key. Adoption of technology in various public service sectors and supported by human resources with high digital adaptability is expected to increase the competitiveness of our governance. The state has a goal in realizing the welfare of its people. So that the state needs to do various things in meeting the needs of the community through the implementation of public services. In order to meet the needs of the community to run well, the urgency related to the quality of public services is very large. As for what affects the quality of public services, one of them is internal factors, namely discretionary authority,actions determined, carried out by government officials to overcome concrete problems faced in the administration of government in terms of laws and regulations that provide choices, do not regulate, are incomplete or unclear,there is government stagnation. Discretion is used by the government for and on behalf of positions, carried out within the formal environment of the authority of government officials, its implementation is directed at effectiveness and efficiency, and must be in accordance with AUPB, and based on the principle of rationality. Any use of government officials' discretion is aimed at facilitating government administration, filling legal voids.

The purpose of this study is to determine the relationship between human resource management, training, and motivation in increasing sales in the retail sector. This study uses a qualitative approach with a Case Study method in 5 Retail Stores in West Nabire District, Nabire Regency, Central Papua Province. The research location is in Nabire District, Nabire Regency, Central Papua Province which was conducted for 1 month, namely from February to March 2025. The method of collecting informants was carried out using the Snowball method and obtained informants as many as 72 store employees from 5 retail stores. The data collection technique was carried out using the Triangulation method, namely Observation, Interviews, and Documentation. Data analysis was carried out by organizing data, sorting into one manageable data, synthesizing, searching and finding patterns, finding important things that can be learned, and systematically compiling data obtained from interviews, field notes, and research documentation conducted. The results of the study show that: (a). The average level of employee education is high school. (b). Employee motivation in increasing sales in the retail business is not always influenced by training factors. (c). Employee motivation to increase sales depends on employee comfort in the workplace (environment, bonuses, incentives, and fairness in employee performance appraisals).

Employees are one of the resources used as a driving force in advancing a company. Employees are one of the main factors in the smooth running, progress and success of a company. In every company, agency, organization or business entity will provide a salary as compensation for the performance of an employee. In addition, there are many companies that reward employees by giving bonuses based on employee performance that is considered satisfactory to the Company with the aim of motivating employees to work even harder. Therefore, an application is made using a decision support system that can determine the provision of annual bonuses to employees using the Analytical Hierarchy Process method. This application is expected to be able to help determine employees who are entitled to an annual bonus.