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Gen-Z is a generation that is highly influenced by the importance of appearance regarding beauty and fashion. The beauty and personal care business in Indonesia is estimated to reach 154 T with a growth rate of 4.3% per year. This is a big business opportunity, especially for Gen Z, which is predicted to become a demographic bonus in the next few years. This beauty class training aims to train young women's life skills by taking advantage of opportunities from the beauty sector and Gen-Z consumption behavior to become something of economic value or beautypreneur. The methods used in this training activity are lectures, discussions and practice. The result of this training activity is that participants have knowledge about the beauty business prospects which can be a source of income for them and have mastered basic make-up techniques.

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

Technological developments and increasingly high business competition make MSME actors must have a good marketing strategy to be able to compete with their competitors. This research was conducted to determine the marketing strategy carried out by Ledys Cake SMEs in facing competition in the digital era. The research method in this study uses a qualitative approach through structured interviews with business actors. The results of the study show that MSMEs provide added value and differentiation to the products and services provided, while in terms of price, they apply competitive prices. The application of technology is more widely used in culinary businesses through websites and social media to establish good relationships and communicate with consumers. The researcher concludes that there are several discussions, namely Strategy, Constraints and Solutions. The strategy carried out by MSMEs is that there is a 4P (Product, Promotion, Price, Place) mix. Product strategy in the form of innovation, promotion strategy in the form of price discounts, price strategy for every purchase of cake will get a bonus, and place strategy in the form of flexibility in sending cake orders, so as to maintain and improve the quality of the taste of the cake. Although there are financial constraints and product raw materials, we can still find solutions and alternatives, namely by managing finances and using raw materials efficiently. Then, MSME solutions by maintaining cash flow, product innovation, maximizing social media and delivery services

This research was conducted at PT. Bangun Makmur Medan. Work productivity that has not reached the company's target because there are still shortcomings that occur to employees when viewed with data in the last 5 years, not all employees can achieve work productivity targets that have not reached the company's target because there are still shortages that occur when viewed with data in 5 years Finally, not all employees can reach the target. Compensation is still very low due to the bonuses made by companies that have not been maximal for employees who have worked optimally. Employees are not satisfied with what they receive from their co-workers who cannot work together and the lack of opportunities for employees to get promotion opportunities and the amount of bonuses received is not yet in line with expectations because the bonuses made by the company are not maximized with employees who have worked optimally. The population is 129 employees and the sample in this study was 98 employees. The sampling technique used is sample random sampling. The technique of collecting data is by pembainigain kueisoner, interviews and documentation studies. Data analysis uses validity and reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient and hypothesis testing.Conclusions in the study that simultaneous Compensation and Job Satisfaction influence the Work Productivity of PT. Bangun Makmur Medan. Partially Compensation and Job Satisfaction influence the Work Productivity of PT. Bangun Makmur Medan. Partially Job Satisfaction influences the Work Productivity of PT. Bangun Makmur Medan. The magnitude of the coefficient of determination that value .10 means compensation and job satisfaction can explain employee work productivity by 31% and the remaining 69% (100-31) is influenced by other variables outside of this study such as: work motivation, career development, work environment and so on

Rumusan masalah dalam penelitian ini adalah, sebagai berikut:1) Bagaimana kehidupan sosial ekonomi pedagang kerupuk kulit ikan di Desa Sriwulan Kecamatan Sayung kabupaten Demak? 2) Bagaimana Strategi pedagang kerupuk kulit ikan di Desa Sriwulan Kecamatan Sayung Kabupaten Demak dalam peningkatankehidupan sosial ekonomi? 3) Bagaimana faktor pendorong dan penghambat pedagang kerupuk kulit ikan di Desa Sriwulan Kecamatan Sayung kabupaten Demak dalam menjalankan Strateginya? Berdasarkan hasil analisis dan pembahasan maka 1). Kehidupan sosial ekonomi merupakan dua hal yang berbeda. Kehidupan sosial pedagang kerupuk kulit ikan meliputi: pendidikan pedagang kerupuk kulit ikan, dimana pendidikan tertinggi pedagang kerupuk kulit ikan hanya sampai pada jenjang Sekolah Dasar (SD) saja. Kerjasama dalam berdagang kerupuk kulit ikan. Kegiatan rutin seperti pengajian dan arisan. Sedangkan kehidupan ekonomi pedagang kerupuk kulit ikan meliputi: pendapatan sehari-hari pedagang kerupuk kulit ikan berbeda-beda, tergantung dengan kisaran jumlah dagangannya. Kepemilikan harta benda pedagang kerupuk kulit ikan masih dibantu oleh anak-anaknya yang sudah bekerja, karena hasil pendapatan dari berdagang kerupuk kulit ikan hanya mencukupi untuk makan saja. 2) Strategi pedagang kerupuk kulit ikan dalam peningkatankehidupan sosial ekonomi adalah dengan peningkatanpendidikan bagi anak, bergantian berjualan dalam satu los, memberikan harga khusus kepada pelanggan, memberikan hadiah atau bonus kepada pelanggan, modal dari tabungan sendiri, menabungkan hasil pendapatannya, dan sistem penetapan harga. Ternyata antara pedagang kerupuk kulit ikan yang memiliki tingkat ekonomi paling tinggi, pedagang kerupuk kulit ikan yang memiliki masa kerja paling lama, dan pedagang kerupuk kulit ikan yang paling muda memiliki Strategi yang berbeda dalam peningkatankehidupan sosial ekonomi. Peran ketua pengelola Pedagang kecil tidak mempengaruhi pada Strategi para pedagang kerupuk kulit ikan, karena para pedagang kerupuk kulit ikan memiliki Strategi dalam peningkatankehidupan sosial ekonomi secara individual. 3) Faktor pendorong dan penghambat pedagang kerupuk kulit ikan dalam menjalankan Strateginya yaitu dari faktor pendorong meliputi: bantuan dari pemerintah yang berupa peralatan berdagang untuk kelangsungan usaha, membuka mata pencaharian bagi masyarakat, serta adanya faktor turun-temurun yang mempermudah berdagang kerupuk kulit ikan. Sedangkan dari faktor penghambat meliputi: ketergantungan terhadap cuaca yang menimbulkan omzet atau pendapatan menurun karena berkurangnya jumlah pengunjung dan berkurangnya frekuensi konsumen di Pasar, serta sistem pembayaran yang lambat yang dilakukan oleh konsumen akan menimbulkan berkurangnya pendapatan pedagang.

Penelitian ini dilatar belakangi pilihan Pasar tradisional Kendala yang dihadapi pada pasar tradisional mengalami kesulitan dalam memenuhi kontinuitas barang, lemah dalam penguasaan teknologi dan manajemen sehingga melemahkan daya saing. Penelitian ini dilakukan untuk  menganalisa Faktor- Faktor Yang Mempengaruhi Keputusan Pembelian (Studi Pada Pasar Tradisional Semarang).. Dalam penelitian ini menggunakan atribut   indikator faktor kualitas produk, harga, lokasi, promosi, pelayanan.sebagai variabel independen yang akan diteliti dalam pengambilan keputusan. Penelitian ini dilakukan dengan menyebarkan kuesioner pada 100  konsumen. Sampel penelitian ini ditentukan dengan teknik accidental sampling. Analisa terhadap data analisa kuantitatif meliputi uji validitas, reliabilitas dan analisa Faktor. Hasil analisa tehadap 13 komponen indikator menghasilkan empat meliputi faktor 1: Harga terjangkau, Lokasi strategis, Potongan harga dan Hadiah atau bonus, faktor2: Kesesuaian harga, Lokas Mudah diketahui, Lokasi terjangkau, dan Iklan, faktor 3: Layanan ramah, Layanan cepat dan Memberi informasi dan faktor 4: Durabel dan Tampilan

This research is motivated by the achievement of work targets for employees of PT. MAS Silueta Indonesia Semarang which has not been maximized. This study aims to analyze leadership style (X1), work discipline (X2), and work environment (X3) on employee performance (Y) in the Office of Supervision and Service of Customs and Excise Middle Type Tanjung Emas Customs. The analytical method in this study is Multiple Linear Regression. Samples were taken using saturated sampling techniques, namely a number of 130 respondents. The results showed that leadership style has a positive effect on the performance of employees at PT. MAS Silhouette Semarang. Work discipline has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. The work environment has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. Based on the results of the research, suggestions can be given to improve the work leadership style at PT. MAS Silueta Semarang by frequently providing stimulus in the form of bonuses for those who excel and awards or promotions. Improving employee work discipline by evaluating employee discipline periodically. Give rewards to disciplined employees and threaten those who are not disciplined Improve the quality of the work environment because based on research the work environment does not affect employee performance. If the quality of the work environment has been improved, it is likely that employee performance will also increase.

Negara Indonesia mulai memasuki suatu masa emas berupa era bonus demografi yang mana    perlu ditindaklanjuti melalui serangkaian aksi-aksi kebijakan yang  mampu membawa manfaat yang optimal. Dari hasil proyeksi jumlah penduduk Kota Tegal bonus demografi berada pada tahun 2020 dengan rasio ketergantungan sebesar 50.42 %.dan tahun 2021 denan rasio ketergantungan sebesar 52.06 %. Kebijakan dan program yang dilakukan melalui pendidikan berkualitas, Program Generasi Berencana, pendidikan  kependudukan    untuk  mengubah  pola  pikir  masyarakat  dan  meningkatnya  kesadaran mengenai isu kependudukan, serta pendidikan keterampilan  sebagai jalur meningkatkan kualitas SDM unggul dan siap bekerja. Kebijakan ketenagakerjaan dikelola melalui pemberdayaan tenaga kerja dengan melatih wirausaha, akses permodalan dan pelatihan UMKM. Pengembangan usaha sektor informal lokal daerah, seperti pengembangan usaha-usaha kerajinan dan UMKM di Kota Tegal