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This research explores the impact of implementing incentives at the Bu Ira basic food agency in Krian, Sidoarjo on employee performance, with a focus on sales bonuses and non-financial incentives. The research results show that sales bonuses related to target achievement provide additional motivation for employees to increase sales, especially when bonuses are linked to certain products that have higher profits. Additionally, non-financial incentives such as recognition for good performance have proven effective in building team spirit and increasing job satisfaction. The discussion involved understanding that incentive design must be tailored to the grocery store context, taking into account the unique characteristics of this industry. Sales bonuses, when tied to specific types of products, can provide a greater motivational boost for employees. Recognition of good performance can be realized in the form of promotion or additional training, providing added value in employee career development. Flexibility in incentive design, effective communication, and continuous evaluation of the effectiveness of incentive programs are the keys to success. The results of this research provide insight for business owners and managers in the grocery agency industry to design incentive programs that suit employee needs and business goals, as well as accommodate changes in the industrial environment.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

Indonesia merupakan negara produsen dan pengekspor biji dan fuli pala terbesar dunia, dengan pangsa pasar dunia sebesar 75 persen. Produksi pala di Papua Barat pada tahun 2021 yaitu 1,857 ton. Hal ini meningkat dari tahun sebelumnya, pada tahun 2020 produksi pala yaitu 1,658 ton.produk  olahan pala merupakan salah satu bentuk untuk peningkatan perekonomian masyrakat dengan memanfaatkan sumber daya daging pala yang melimpah. Penelitian ini bertujuan untuk mengembangkan usaha Business Model Canva pada UMKM Kembang Empat di Kabupaten Fakfak. Metode  analisis  data yang  digunakan  dalam  penelitian  ini menggunakan business  model  canvas. Pengambilan  sampel  daerah  penelitian  dilakukan  secara  sengaja  ( purposive sampling).  Lokasi  yang  dipilih  adalah  UMKM Kembang Empat di Kabupaten Fakfak. Hasil penelitian ini adalah UMKM Kembang Empat menerapkan business model canvas belum maksimal, dan adanya tambahan  yang perlu diperhatikan kembali seperti key  activities memberi  brosur  umkm kembang empat  bagi  pengunjung  tempat produksi, cost structur biaya pemasaran dan biaya lainnya, customer relationships memberikan  gift/bonus   kepada   pelanggan   ataupun reseller, channel   online (Shopee, Bukalapak, Tokopedia, Lazada) dan offline (brosur). Selain itu, strategi bisnis yang tepat untuk diterapkan oleh UMKM Kembang Empat  berdasarkan analisis SWOT yaitu strategi SO (strenght opportunities) atau disebut strategi agresif adalah dengan meningkatkan kualitas produk dan menjadikan produk tersebut sebagai ole-ole khas fakfak. Sehingga penting bagi UMKM kembang empat memperhatikan kedua hal jika ingin berhasil mengembangkan usahanya.

Executive Information Systems (ISE) have become an integral part of modern corporate management, providing executives with relevant and immediate information to support decision making. This journal discusses the implementation of the Executive Information System in the employee payroll process using the Microsoft Visual Studio 2010 development environment and SQL Server database. This research includes the design, development and implementation of an Executive Information System application for the employee payroll department. The system development methodology focuses on requirements analysis, application design, coding, testing, and implementation. Microsoft Visual Studio 2010 is used as the primary development environment, providing powerful tools for building intuitive and efficient user interfaces. SQL Server database is used as an integrated and secure data storage. This application is designed to manage payroll information, including employee personal data, salary history, salary deductions and bonuses. The advantages of this system include the ability to provide real-time information to executives, increase the efficiency of human resource management, and support faster and more accurate decision making in the context of employee payroll.

The COVID-19 pandemic and the imposition of Community Activity Restrictions (PPKM) in Jambi City had a direct impact on street vendors (PKL) at Tugu Keris Park, Jambi City. Therefore, traders must think of the right strategy in order to survive during the COVID-19 pandemic. The trader's strategy is a form of effort made during the face of the pandemic problem This study aims to analyze the impact of the pandemic on the income of street vendors in Taman Tugu Keris, Kota Baru District, Jambi City and to analyze the adaptation strategies applied by street vendors. five in Tugu Keris Park, Kota Baru District, Jambi City in dealing with COVID 19. This research approach uses a qualitative approach based on the philosophy of postpositivism. Data were collected using interviews and field observations. The results showed that there were three impacts of the COVID-19 pandemic by traders; first, the impact of declining income; second, the impact of disrupted economic activities of traders; third, the impact of financial expenditures that are not proportional to income. Meanwhile, the adaptation strategies found in the research on traders include; first is the corporate strategy by not increasing the selling price; both business unit strategies by providing bonuses; the three functional strategies with the use of social media for promotion. This research is expected to become knowledge and input for traders, government, and consumers when facing similar problems in the future.

One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

Indonesia is expected to enter the Demographic Bonus era, a condition where the population of productive age is greater than that of non-productive age. This dominant generation of productive age can also be called the Millennial Generation. According to data held by BPS regarding the increase in Indonesia's population in 2015, the percentage of the working age population was around 70%. The Demographic Bonus has the potential to spur Indonesia's economic growth. However, this condition has requirements, namely the need to provide housing facilities that can accommodate the percentage of the working age population in the range of 70%. The Demographic Bonus has the potential to spur Indonesia's economic growth so that it is hoped that it can improve the welfare of the Indonesian people. However, this condition has requirements, namely the need to provide housing facilities that can accommodate these millennials. Moreover, the current urbanization trend is encouraging the millennial generation to work in big cities in Indonesia. Providing housing facilities in areas supported by adequate transportation facilities or transit/TOD-based housing development can increase the work productivity of millennials. However, the challenges faced in housing services in TOD areas are land issues and ownership status owned by private parties because strategic locations have higher value from an economic perspective. If this happens, then residences in TOD areas will become typical residences intended for people with high incomes. On the other hand, not all millennials are high-income people. In terms of age, most millennials are still in the middle and lower category because they are still at the stage of starting their careers, so providing housing facilities for millennials does not only pay attention to location, but also to economic aspects. In this article, we discuss affordable housing in TOD areas as fulfilling housing needs for millennials along with concepts from an architectural perspective that have been implemented in Indonesia and in several countries in the world as a comparison so that they can be input for special development of affordable housing in TOD areas for millennials in Indonesia.

Purpose − In the ever-evolving digital era, the paradigm of employee compensation and rewards is also undergoing a fundamental transformation. Digital Compensation and Rewards concepts have emerged as a response to these changes, with a focus on building adaptive performance systems, innovative bonus approaches, and flexibility in employee rewards. Overall, the Digital Compensation and Rewards paradigm brings modern concepts to human resource management. In the digital era, employee compensation and reward systems are experiencing fundamental changes. The use of technology allows for more efficient implementation of performance-based systems. Findings- The results of the literature review show that technology has a significant positive impact on the employee recruitment stage. Apart from that, the implementation of digital compensation and rewards is also an integral part of employee performance. Design/methodology/approach- By using data-based performance assessments with digital platforms, companies can collect and analyze employee performance data in more detail. This allows for more objective and accurate assessments, as well as providing opportunities for appropriate recognition of individual contributions. Practical implications- Involves improving the recruitment process through the use of digital technology and social media, adjusting the compensation system to include digital performance bonuses and application-based incentives, flexibility in providing rewards tailored to individual preferences, the use of data and analysis to measure employee performance accurately, as well as development of HR skills in integrating digital technology in human resource management. By paying attention to these practical implications, companies can improve their human resource management strategies to face the challenges and opportunities in the digital era, which can support organizational growth and success. Originality/value- This research presents an innovative view of how organizations can use digital technology and more flexible bonus systems to increase employee motivation and productivity. With a focus on the digital era, this paper provides insight into the importance of adapting to technological changes in human resource management. The value of this paper is that it provides practical guidance for companies seeking to improve their human resource management strategies to optimize employee performance and rewards in the ever-changing digital era.

PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOPSIS method is different from before the TOPSIS method was used. With this, the Take Home Pay that employees receive before implementing TOPSIS is very different from after implementing the TOPSIS method.

Kinerja keuangan adalah suatu prestasi yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melakukan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Tujuan penelitian ini adalah untuk mengukur dan menilai kinerja keuangan Perusahaan Daerah Air Minum (PDAM) Kabupaten Lembata berdasarkan alat ukur rasio keuangan yang mengacu pada Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999.  Penelitian ini menggunakan metode pendekatan dekriptif kuantitatif yang dilakukan dengan meneliti laporan keuangan pertahun. Peneliti menggunakan alat analisis yaitu indikator penilaian kinerja aspek keuangan yang tertuang dalam Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999 terdiri dari sepuluh rasio keuangan dari setiap aspek ditambah dua nilai bonus rasio (Rasio Laba terhadap Aktiva Produktif dan Rasio Laba terhadap Penjualan). Berdasarkan hasil perhitungan rasio keuangan pada Perusahaan Daerah Air Minum Kabupaten Lembata berdasarkan Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999 memperoleh kategori kinerja keuangan dari tahun 2018, 2020-2022 adalah “Cukup”, sedangkan untuk tahun 2019 memperoleh kategori “Kurang”. Dari hasil penelitian ini dapat dikemukakan bahwa perhitungan rasio keuangan sangat bermanfaat bagi perusahaan untuk menilai hasil kinerja keuangannya sebagai acuan untuk mengambil keputusan di masa sekarang dan masa yang akan datang. Kinerja keuangan adalah suatu prestasi yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melakukan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Tujuan penelitian ini adalah untuk mengukur dan menilai kinerja keuangan Perusahaan Daerah Air Minum (PDAM) Kabupaten Lembata berdasarkan alat ukur rasio keuangan yang mengacu pada Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999.  Penelitian ini menggunakan metode pendekatan dekriptif kuantitatif yang dilakukan dengan meneliti laporan keuangan pertahun. Peneliti menggunakan alat analisis yaitu indikator penilaian kinerja aspek keuangan yang tertuang dalam Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999 terdiri dari sepuluh rasio keuangan dari setiap aspek ditambah dua nilai bonus rasio (Rasio Laba terhadap Aktiva Produktif dan Rasio Laba terhadap Penjualan). Berdasarkan hasil perhitungan rasio keuangan pada Perusahaan Daerah Air Minum Kabupaten Lembata berdasarkan Surat Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999 memperoleh kategori kinerja keuangan dari tahun 2018, 2020-2022 adalah “Cukup”, sedangkan untuk tahun 2019 memperoleh kategori “Kurang”. Dari hasil penelitian ini dapat dikemukakan bahwa perhitungan rasio keuangan sangat bermanfaat bagi perusahaan untuk menilai hasil kinerja keuangannya sebagai acuan untuk mengambil keputusan di masa sekarang dan masa yang akan datang.  

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.

The welfare program provided by the company to employees should be beneficial for both the company and the employees, so that it can encourage the achievement of effective company goals. Employee welfare programs should be in accordance with the provisions set by the company and do not violate government regulations. The main objective of this study was to determine the level of Welfare of Unilever Distributor Human Resources at CV Ambassador Zulias, Sengkang Regency. This study uses qualitative research methods, with data collection techniques through interviews, observation, and document review. The results of this study indicate that the Welfare of Unilever Distributor Human Resources at CV Ambasador Zulias Sengkang Regency is classified as good in terms of economic welfare, facility welfare and service welfare. However, there are some things that need to be improved, such as the provision of official clothing for employees and facilities for worship in the office. Welfare of employees at CV Ambasador Zulias Sengkan Regency has been assessed as good in terms of income standards that come from various sources such as pensions, salaries, holiday allowances, bonuses whose aim is for the welfare of its employees    

This article aims to explore the relationship between bonuses given to employees and their performance in a kebab business. Its main focus is to determine whether fair and profitable bonuses can motivate employees to work harder and increase their productivity. In this case, it will involve the role of the leader in distributing bonuses to employees in a transparent and objective manner.

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.

The discovery of various efficient technologies has become a benchmark in development in all sectors. Artificial Intelligence (AI) and the Internet of Things (IoT) are growing rapidly. This study aims to determine the analysis of the technological adaptability of countries in the world and its comparison to readiness in Indonesia. This is because the ability to adapt technology has a close relationship to the economy in a country, both in terms of economic contribution and the labor market sector. This research uses data with parameters such as Gross Market Value (GMV), Global Connectivity Index (GCI), and GDP. As well as data on industry development in Indonesia. This research was conducted with a descriptive analysis method that uses content analysis steps to interpret the results of existing statistical exposure. The results of the research analysis show that a very significant government policy today is an investment in technology and communication infrastructure. Then to boost the economy, financing is the most needed factor today. Readiness to meet the demographic bonus can be done by developing the digital skills of the workforce in all sectors. Therefore, infrastructure, financing, and scientific integration of technology are the most crucial policies today.

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.