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Field Experience Practice (PPL) or internship is a practical course carried out directly in a company according to the student's field of study, with the aim of integrating lecture theory and real work practice. PPL is worth 6 credits and is a mandatory part of the curriculum for undergraduate students at the Putera Bangsa Tegal Islamic Economics College. Students who have not participated in PPL are not considered to have met the academic qualifications as graduates. This program aims to produce competent graduates as academics, researchers, consultants, accounting practitioners, and creative, innovative, and professional Muslim entrepreneurs. Through PPL, students are expected to improve their personal qualities, work experience, and understanding of the business world and development policies. The PPL implementation took place from September 14, 2025 to January 15, 2026 at PT Masanda Jaya. The Sharia Business Management Study Program views PPL as a strategic tool to understand management practices, SWOT analysis, governance, and company strategies in achieving organizational goals. The PPL report compiled by the author has the theme of the FAJAR internship.

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

As a manufacturing company engaged in the processing of copper and wire products, PT Tembaga Mulia Semanan, Tbk requires human resources with optimal performance to support the achievement of organizational goals. This study aims to examine the effect of work motivation and work environment on employee performance at PT Tembaga Mulia Semanan, Tbk. This research employed a quantitative approach with data collection conducted through questionnaire distribution. The research population consisted of all employees of the South Continuous Rod (SCR) Division, totaling 65 employees, with a sample of 42 respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results of the t-test indicate that work motivation partially has a positive and significant effect on employee performance, as shown by a t-value of 4.265 which is greater than the t-table value of 2.022, with a significance level of 0.000 < 0.05. The work environment also partially has a positive and significant effect on employee performance, indicated by a t-value of 6.080 which is greater than the t-table value of 2.022 and a significance value of 0.000 < 0.05. Furthermore, the F-test results show that work motivation and work environment simultaneously have a positive and significant effect on employee performance. The coefficient of determination (R²) of 63.52% indicates that variations in employee performance can be explained by work motivation and work environment, while the remaining percentage is influenced by other factors outside this study.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

This study aims to analyze the influence of work motivation on the performance of employees at PT BPR Sentral Arta Asia (SAA) in Lumajang City, East Java. In the context of an increasingly competitive banking industry, companies require human resources who are not only competent but also possess strong internal and external drive to achieve organizational goals. This research employed a quantitative approach with a sample of 45 employees selected randomly. Data were collected through observation and questionnaires, then analyzed using validity tests, reliability tests, and simple linear regression. The findings reveal that work motivation has a significant positive effect on employee performance. This demonstrates that enhancing both intrinsic and extrinsic motivation can improve productivity and service quality, thereby supporting the company's long-term objectives. The determination coefficient (R²) of 45.2% indicates that motivation contributes significantly to performance, while the remaining 54.8% is influenced by other factors not examined in this study.

This study aims to analyze the influence of the work environment, training, and incentives on employee performance at PT. Erela Semarang. The research population includes 877 production employees working at the company. A random sampling technique was applied to ensure representative data, resulting in a sample of 100 production employees. The study adopts a quantitative approach, with data analyzed using multiple linear regression to examine the relationship between the independent variables and employee performance as the dependent variable. The findings reveal that the work environment has a positive and significant effect on employee performance, indicating that comfortable and supportive workplace conditions can improve productivity and job outcomes. In addition, training is proven to have a positive impact on employee performance, showing that skill development and knowledge improvement contribute to better work effectiveness. Furthermore, incentives also demonstrate a positive influence on employee performance, suggesting that financial or non-financial rewards can motivate employees to achieve higher performance levels and support organizational goals.

This research falls under the category of Human Resources, which includes planning, organizing, managing, and controlling individuals who are considered valuable assets by companies. The goal is to achieve the goals that the company has set. The focus of the research to be carried out is to test how spiritual leadership influences innovative work behavior, by paying attention to the role of employee interpersonal justice at PT. Multi Spunindo Jaya, Tbk which is located in Sidoarjo. The type is quantitative with data analysis techniques collected through statements in the form of questionnaires and analyzed using SEM_PLS techniques with the SmartPLS 4.0 tool. This population is 780 employees taken from PT. Multi Spunindo Jaya, Tbk in Sidoarjo. The sample in this study was taken from 62 employees through the Issac and Michael formula with purposive sampling technique. The research aims to analyze how spiritual leadership and interpersonal justice play a role in optimizing the innovative work behavior of employees of PT. Multi Spunindo Jaya, Tbk in Sidoarjo. This research is useful for developing knowledge about MSDM. The results of the research that has been conducted show that spiritual leadership and interpersonal justice have a significant and positive effect on innovative work bahevior, and also spiritual leadership has a significant and positive effect on interpersonal justice.

The concept of market orientation is an important cornerstone in modern marketing strategies, where companies not only focus on a deep understanding of customer needs, but also actively monitor competitors and maintain internal coordination between departments. Jaworski and Kohli (1993) emphasized that market orientation is one of the key factors that can affect a company's performance. Through the use of market information, companies can adjust their business strategies to meet current customer needs while anticipating future needs. A strong market orientation is believed to be able to make a significant contribution to increasing the company's competitiveness in the long term. However, if market orientation is based solely on materialistic goals and worldly gains, then the value of sustainability and societal well-being is often overlooked. From an Islamic perspective, market orientation needs to be based on sharia values, especially the principle of maslahah. This concept emphasizes that every business activity must bring benefits, avoid harm, and be in harmony with maqasid al-shariah, which is to protect religion, soul, intellect, descent, and property. Thus, market orientation is not only directed at the fulfillment of customer satisfaction and competitive advantage, but also at the achievement of blessings and social welfare. The integration of maslahah values in market orientation gives birth to the concept of Maslahah Market Responsiveness, which is the ability of companies to respond quickly and appropriately to market dynamics while still being based on ethics and social responsibility. This is an advantage in itself because it not only improves marketing performance, but also strengthens the company's image as a trustworthy and ethical entity. By combining conventional market orientation and sharia values, companies can build a sustainable competitive advantage, increase customer satisfaction, and make a positive contribution to society at large.

Business planning and business development are crucial steps to maintain business continuity and progress in a highly competitive market environment. Business planning refers to the systematic formulation of strategies to achieve a company's long-term growth goals. This includes identifying opportunities and challenges in the market, designing strategies for marketing and sales, human resource development, and innovation and technology analysis, and environmental sustainability management. The purpose of this planning is to produce clear and organized guidelines so that the company can achieve its long-term vision and objectives. The methodology used in this study is qualitative descriptive which aims to describe the phenomena surrounding business planning and development. This planning process is also important for detecting risks, improving operational efficiency, and ensuring business continuity in the future. 

Internal performance evaluation is an essential process within strategic management, aimed at assessing a company's internal capabilities to achieve its strategic goals. This evaluation involves a comprehensive analysis of key internal components, including human resources, finance, operations, and marketing. The primary objective is to identify internal strengths and weaknesses, along with external opportunities and threats that may influence organizational performance. This study employs a qualitative research method to explore how internal evaluations contribute to strategic decision-making. The findings suggest that regular and systematic internal performance evaluations can serve as a strong foundation for formulating effective strategies, improving operational efficiency, and enhancing competitive advantage in the market. Thus, internal performance evaluation plays a vital role in supporting the strategic development and long-term sustainability of a company.

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.

Managing human resources and entrepreneurship are two crucial components of any successful organization. Human resources management focuses on recruiting, training, and retaining employees to ensure they can perform their job duties effectively. On the other hand, entrepreneurship involves the creation and development of new business ventures, products, or services. Both areas play a significant role in the overall success and growth of a company. In this paper, we will explore the intersection of human resources management and entrepreneurship, examining how these two disciplines can work together to drive innovation and organizational success. By leveraging the expertise and creativity of both HR professionals and entrepreneurs, companies can cultivate a culture of innovation and adaptability. This collaboration can lead to the development of cutting-edge products and services, as well as the implementation of forward-thinking HR practices that attract and retain top talent. However, integrating HR and entrepreneurship may also present challenges, such as balancing risk-taking with employee well-being and ensuring that organizational goals align with individual aspirations. Despite these obstacles, the potential benefits of combining these disciplines are vast, offering companies a strategic advantage in today's competitive business landscape.

This research explores the combined effects of content marketing and brand experience on customer response, a relationship that has not been extensively studied in previous research. The study highlights the significance of customer service as a key determinant of business success, emphasizing that when customers feel valued and receive prompt responses from a company, their satisfaction, loyalty, and willingness to engage with the brand increase. The research was conducted on a sample of customers from the General Company for Southern Cement, specifically the Kufa Cement Factory. The study focused on Ordinary Portland Cement and sulfate-resistant cement. A total of 85 questionnaire forms were distributed, with 80 valid responses collected for statistical analysis.The findings indicate that both content marketing and brand experience play a crucial role in enhancing customer communication and service quality. Effective content marketing strategies contribute to better training for customer support teams, ensuring a more responsive and engaging interaction with customers. Furthermore, improving communication channels and response speed positively impacts customer satisfaction. By adopting content marketing strategies and leveraging brand experience, businesses can enhance customer engagement, strengthen relationships, and ultimately achieve their organizational goals.The research recommends integrating content marketing into business operations to build long-term customer relationships and improve brand reputation. Additionally, companies should establish a dedicated internal department for marketing, ensuring that content marketing efforts are credible, relevant, and engaging. By creating meaningful and interactive content, businesses can attract and retain customers, fostering brand loyalty and trust over time.

Green Management has become an important strategy for companies to face environmental challenges while increasing competitiveness in the global market. This study aims to analyze the implementation of Green Management as a strategic approach in increasing the company's competitive advantage. The research method used is a literature review of various relevant previous studies, including the concept of Green Management, its impact on operational efficiency, product innovation, and corporate image. The results of the analysis show that the adoption of Green Management contributes significantly to reducing operational costs through energy efficiency and waste management. In addition, companies that implement sustainable practices succeed in creating added value for consumers, increasing customer loyalty, and strengthening market positions. This study also identifies several challenges, including initial implementation costs and organizational resistance, which can be overcome through government policy support and increasing environmental awareness among stakeholders. Thus, Green Management not only supports environmental sustainability goals but also provides strategic advantages for companies in the long term.

Human Resource Management (HRM) plays a crucial role in achieving company strategic goals, especially amidst the challenges of globalization and increasingly fierce competition. This journal discusses the importance of effective HR management in creating competitive advantages and improving organizational performance. With a focus on talent development, employee welfare, and good relationships between management and employees, this research shows that good HRM practices can increase employee motivation, productivity, and loyalty. In addition, this journal highlights the need for strategies that are aligned with business goals to ensure that every individual in the organization contributes optimally. Through analysis of various challenges faced by HR management, including work-life balance and global skills development, this journal provides recommendations for increasing the effectiveness of HR management. It is hoped that the results of this research can become a reference for companies in formulating adaptive and innovative HR strategies, so that they can survive and develop in an era full of uncertainty.

In the era of globalization, companies are increasingly competitive and are required to have a good business strategy so that companies can remain competitive and develop. Innovation and improving product quality are needed by companies in the face of increasingly fierce competition. Strategy is an important thing in a business. To achieve its goals or objectives effectively and efficiently, the company must be able to deal with any problems or obstacles that arise. The focus of this research refers to PT Indofood Sukses Makmur Tbk. The purpose of this study is to discuss the strategy and analysis of PT Indofood in facing industry competition. The research method used is descriptive qualitative to analyze the competitive strategy used by PT Indofood. Data collection using literature review related to this research. The results of the discussion show that PT Indofood implements various strategies, such as product diversification, increasing operational efficiency, and market expansion through international market penetration. The main finding of this study is the success of PT Indofood in utilizing its competitive advantage to compete in the global market.

Every company, whether public or corporate, is established to achieve certain goals. To achieve success, the foundation of competence needs to be considered. Factors are useful to help organizations improve performance. To support the performance of an employee, employees are needed who have performance factors in accordance with the needs needed in a company. This study aims to determine the factors of employee performance seen from indicators of performance knowledge, motivation, organizational culture of the performance of employees of the advanced palm oil plantation cooperative Pirbun West Pasaman in carrying out their duties or work. The research motede used is a qualitative method, data collection techniques are interviews, observations, and document studies. The results of this study obtained the conclusion that the performance factors of employees in the advanced palm oil plantation cooperative (KPS) advanced pirbun pasaman barat are adequate. This can be seen based on indicators put forward by Spencer, namely performance knowledge, motivation, employee performance organizational culture. each of these indicators has been fulfilled in the employees of the advanced palm oil plantation cooperative (KPS) pirbun west pasaman.

In building a company, each company will maximise its performance to achieve its goals. Because each company has a goal to obtain profit or profit from the production activities carried out and to increase the value of the company. The purpose of this study was to determine the effect of tax planning, profitability, company size and leverage on firm value. This research was conducted on the Indonesia Stock Exchange (IDX) taking data through the website www.idx.co.id to obtain annual report data that has been published and audited by the company in the 2020-2022 period. While the research time was conducted in 2024, the observation period carried out by researchers was in the order of time from 2020 to 2022. The type of approach in this study is to use a quantitative approach. With this type of research relationship using associative methodology where this method is used to determine the interaction or impact between several variables. The results of this study indicate that tax planning has a significant positive effect on firm value The results of this study indicate that profitability has a significant positive effect on firm value The results of this study indicate that company size has no significant effect on firm value. The results of this study indicate that leverage has a significant positive effect on firm value.

The current research collected and studied the three variables that the previous researches are not gathered together.The research aims to find out the effect of marketing and market knowledge in achieving sustainable marketing performance through stated and procedural knowledge represented by marketing thinking to help reach marketing goals by relying on marketing data and information obtained from the market to provide new capabilities and distinct competitive capabilities. The research was applied to a sample of individuals working in Iraqi industrial companies, including the managers, as well as heads of departments and directors of divisions and units.. The focus was on the General Company for Batteries Manufacturing with its two factories, namely the Babel Factory (1) and the Babel Factory (2). A questionnaire was designed to be consistent with purposes of research and its hypothesis. Questionnaires were distributed (122), and (120) Questionnaires were retrieved from them for statistical analysis, i.e. with rate of (98.3%). The research touched a set of deductions, the most significant of which was that marketing and marketing knowledge helps in achieving sustainable marketing performance by carrying out distinct activities, searching for information and knowledge related to customers and competitors, and surveying the market in the long term, it has become an important element in achieving success for contemporary organizations. The research recommends the need to increase companies' interest in market knowledge, and to take the necessary measures to enable them to benefit from this knowledge in creating marketing human capital capable of raising the efficiency of sustainable marketing performance of these companies in short and long term.