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Disiya Intan Setiyawati

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Cindi Ida Febrianti; Lathifatul Fikriyah; Rafika Meila Sari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Dinah Arifah; Isyana Emita

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

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.

Aziz Fajar Saputro; Redika Fajar Cahyono; Farhan As Sidiq; Rizal Fakihan; Muhammad Aditya Juliyanto

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

A company budget is a structured and logical plan. In business management, a budget serves as a planning, control, and decision-making tool, enabling the company to achieve effective and efficient goals. Furthermore, a company budget aims to regulate cash flow, preventing waste. This article discusses the budgeting process in the culinary business "Seblak" and the importance of proper budgeting for culinary businesses. Budgeting enables companies to effectively manage their businesses and achieve their financial goals. Seblak is a traditional Indonesian dish originating from West Java, particularly the Bandung area. Initially, seblak was a simple dish made from raw crackers, boiled until soft, mixed with spices, and topped with various toppings such as sausage, chicken, and frozen food. Seblak is derived from the word "segak" and "nyegak," two Sundanese words meaning "pungent" or "invigorating." The name is quite synonymous with seblak, which is characterized by its spicy flavor and the use of galangal (galangal) for its strong aroma.

Shofa Salzabilla; Maulina Fransiska; Gunawan Aji

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.  

Wahyu Arif Hardianto; Hertiana Ikasari

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze and test the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty at BPR Agung Sejahtera. This study used a quantitative methodology to collect primary data from 90 employees of BPR Agung Sejahtera through questionnaires. Partial Least Squares (PLS) with Structural Equation Modeling (SEM) was used to test the relationship between latent variables. Data testing included validity, reliability, bootstrapping , Adjusted R-Square, Path Coefficient, and Specific Indirect Effects . The results showed that career development had a positive and significant effect on job satisfaction. Conversely, job stress was found to have a negative and significant effect on job satisfaction. Career development also had a positive and significant effect on employee loyalty. Job stress had a negative and significant effect on employee loyalty. Job satisfaction had a positive and significant effect on employee loyalty. However, the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty proved to be insignificant. This finding indicates that employee loyalty is more influenced by good career development and low levels of job stress than the mediating role of job satisfaction. Overall, these findings conclude that managing career development and work stress through job satisfaction is crucial for increasing employee loyalty. It is hoped that these research findings will help BPR Agung Sejahtera's management better manage its human resources to achieve the company's goals.

Elga Bayu Santoso; Bambang Suwarsono; Brahma Wahyu Kurniawan

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The company must be able to make the right policies so that the company can maintain its survival, so that the company can compete with competing companies and gain the trust of consumers. One of the important factors in achieving goals is HR (Human Resources) which has a very important role in determining the success of a company. This research aims to analyze the effect of work-life balance on job satisfaction and employee performance. This type of research uses quantitative research with a questionnaire instrument. The results of descriptive analysis show that all indicators of work-life balance, job satisfaction, and employee performance are in the “Good Enough” category, indicating that respondents' perceptions of work-life balance, job satisfaction, and employee performance still need to be improved. Validity and reliability tests show that the instruments used are valid and reliable. The results of structural model testing show that work-life balance has a significant and strong effect on employee performance (O=0.822; p<0.001) and job satisfaction (O=0.677; p<0.001), while job satisfaction also affects performance (O=0.367; p=0.006). In addition to the direct effect, there is also a significant indirect effect of work-life balance on performance through job satisfaction (O=0.249; p=0.011). Work-life balance improves employee performance, both directly and through increased job satisfaction, so companies are advised to create policies that support work-life balance in order to create a productive and sustainable work environment.

Mohammad Fathoni; Elis Anita Farida

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

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.

Aditya Dwi Christanto; Haryani Haryani

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.

Arraya Akhsa Putra Priyadizah; Bowo Santoso

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Nowadays, the success of a company in achieving its goals certainly cannot be separated from employee performance. From this, companies should be able to understand the importance of Human Resources (HR) in the company because they all work together to achieve the goals the company wants to achieve. On this basis, this research aims to determine the influence of training, laissez-faire leadership style, and work discipline on employee performance in the Accounting and Finance Division at the Surabaya Main Branch of the Indonesian Post Office. This research uses quantitative methods. The population is all employees at the Surabaya Main Branch Post Office in the Accounting and Finance division, totaling 55 people. Sampling is saturated sampling by making the entire population as respondents. The scale used in this research is an ordinal scale with the Likert method. Data collection techniques are interviews and questionnaires by distributing statements directly to respondents. Then for data analysis techniques using Partial Least Square (PLS) measurements of the outer model and inner model. The research results show that training, laissez-faire leadership style, and work discipline support increased employee performance. This shows that the better and more effective the training, laissez-faire leadership style, and work discipline implemented, the better the employee performance at the Surabaya Main Branch Post Office will be.

Sartika Novita Sari; Natal Indra; Mega Harti

Jurnal Pemimpin Bisnis Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study was conducted to determine the effect of reward and punishment on employee performance at PT Cakra Sanjaya AC. In this company, employee performance determines the smooth running of daily operations, including inventory management, customer service, and product delivery. Therefore, the reward and punishment system is used as an effort to increase employee motivation, discipline, and productivity.Despite the implementation of the reward and punishment system, there was a significant difference in employee responses. Employees who received rewards showed a 15% increase in performance, while those who received punishments experienced a decrease in motivation and work enthusiasm. This research uses quantitative methods with descriptive and verification approaches. The sampling technique used was saturated sampling, with a total of 36 employees as respondents.The results showed that reward has a positive and significant effect on employee performance. Punishment also has a positive and significant effect. Simultaneously, reward and punishment together contribute significantly to improving employee performance. Therefore, the application of rewards and punishments in a proportional, targeted, and sustainable manner is very important to create a productive, disciplined, and highly competitive work environment. In addition, companies need to conduct periodic evaluations of the effectiveness of the two systems in order to adjust HR management strategies according to the needs and dynamics of the organization, so that company goals can be achieved optimally.

Benita Apta Nadia; Taat Kuspriyanto; Yunidyawati Azlina

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Employee performance is one of the most important factors that determine the achievement of company goals. In the modern world of work, workload and work environment are two factors that are most often considered in influencing employee performance. As a company engaged in the service sector. As a company engaged in the field of supporting services for the oil and gas industry, PT Supraco Indonesia requires high-performing employees to provide the best service to its clients. This study aims to determine how much influence motivation and service levels have on customer satisfaction in participating in computer training. The research method used is a quantitative approach with data collection techniques using random sampling or purposive sampling, where the entire population of 56 respondents was used as a sample. The data collection instrument used a questionnaire with a Likert scale. Data analysis was carried out using SPSS 27 software with multiple linear regression techniques. The results of the study show that the company size variable in particular, Workload (X1) has a significant effect on Employee Performance with a significant t-value on the level of work environment (X2) also has a significant effect with a significant t-value simultaneously, both have a significant effect on employee performance with a calculated F-value. Meanwhile, the coefficient of determination value shows that the influence of workload and work environment on employee performance is significant.

Seno Rahmad Kartiko; Brahma Wahyu; Erwin Syahputra

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

A company's productivity is greatly influenced by the quality of employee performance, which makes employees an important asset in achieving organizational goals. This study aims to analyze the influence of job skills, work experience, and work commitment on employee performance on CV Medali Mas. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data were collected through questionnaires that had been tested for validity and reliability, and classical assumption tests were carried out including normality, multicollinearity, heteroscedasticity, and linearity tests. The results of the analysis showed that simultaneously, the three independent variables, namely work skills, work experience, and work commitment, had a significant effect on employee performance (F count = 6.788; Sig. < 0.001). However, only work experience showed a significant effect on employee performance (t count = 2.765; Sig. = 0.009), while work skills (Sig. = 0.072) and work commitment (Sig. = 0.531) had no significant effect. These findings confirm that work experience is a dominant factor in improving employee performance at CV Medali Mas. The implications of this study suggest that companies pay more attention to the track record of work experience in the recruitment and human resource development process to increase productivity optimally.

Muhammad Harun Al-Rossyid; Deden Kurniawan

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of remuneration, work environment, and work-life balance on employee performance at PT Duta Utama Mustika. The background of this research lies in the importance of improving employee performance to achieve optimal company goals. Factors such as a fair remuneration system, a comfortable work environment, and maintaining a balance between work and personal life are believed to significantly impact employee productivity and performance. This research employed a quantitative approach with a sample of 80 employees selected using a specific sampling technique. Data were collected through questionnaires using a five-point Likert scale to measure variables including remuneration, work environment, work-life balance, and employee performance. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results of the study indicate that remuneration has a significant effect on employee performance, meaning that providing appropriate and fair compensation can enhance motivation and work performance. Similarly, the work environment significantly influences performance, suggesting that a safe, comfortable, and supportive workplace contributes to employee productivity. In addition, work-life balance was also found to have a significant effect on performance, demonstrating that balancing job demands with personal life is essential for employees to remain focused and perform effectively. Based on these findings, the company is recommended to improve its remuneration system, create a more conducive work environment, and implement policies that promote work-life balance in order to enhance overall employee performance sustainably.

Dimas Firmansyah

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is motivated by the importance of employee performance as a key factor in achieving organizational goals. Optimal performance is significantly influenced by various factors, one of which is workload and the working environment. An unbalanced workload can hinder productivity, while a non-conducive working environment can reduce comfort and work enthusiasm. Therefore, this study aims to analyze the impact of workload and the working environment on employee performance at PT Kampung Bali Indah Jakarta Pusat, both partially and simultaneously. This study uses a quantitative approach with a saturated sample of 52 respondents. Data collection was conducted using questionnaires, and the data were analyzed using SPSS version 25. The analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that workload has no significant partial effect on employee performance. This indicates that, although excessive workload can affect performance, other factors play a more dominant role in influencing employee performance. In contrast, the working environment has a positive and significant impact on employee performance. A conducive work environment provides comfort for employees to work more effectively and efficiently. Simultaneously, both workload and the working environment significantly affect employee performance, contributing 73.5%. This means that more than 70% of employee performance is influenced by these two factors, while the remaining performance is influenced by other factors not covered in this study. These findings suggest that to improve employee performance, the company should enhance the working environment to better support employee comfort and productivity. On the other hand, workload management should also be adjusted to remain optimal without adding excessive pressure on employees.

Erlina, Eka Kartikasari; Purwatiningsih Purwatiningsih

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Human resources (HR) play a crucial role in determining the success of an organization. PT Indomarco Prismatama is a leading company in the modern retail sector, operating the Indomaret minimarket network that provides essential daily needs for the community. Within this context, employee performance becomes a critical factor that directly influences business continuity and service quality. However, several issues remain, such as high absenteeism, low motivation, and disharmonious workplace relationships. These conditions highlight the importance of effective leadership styles and a strong organizational culture in enhancing employee performance. This study aims to analyze the influence of leadership style and organizational culture, both partially and simultaneously, on employee performance at PT Indomarco Prismatama, Kelapa Gading Branch. The research employed a quantitative approach with an associative design. The population consisted of 102 employees, with a sample of 81 respondents determined using Slovin’s formula. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests to examine the relationships among variables. The findings reveal that leadership style significantly influences employee performance, while organizational culture also has a positive and measurable effect. Furthermore, the simultaneous influence of both variables shows a significant impact on improving performance. These results indicate that a combination of effective leadership and a supportive organizational culture plays a vital role in enhancing productivity and achieving organizational goals at PT Indomarco Prismatama, Kelapa Gading Branch.

Muhammad Fahri Ramadhan Harahap; Elmira Siska

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is motivated by the decline in employee performance at PT Tracon Industri which is allegedly caused by weak teamwork and low work motivation. The main objective of this study is to analyze the influence of teamwork and work motivation on employee work performance, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. A total of 53 respondents from the operational division were involved through saturated sample techniques. Data collection was carried out using a questionnaire, then analyzed through validity, reliability, classical assumptions, multiple linear regression, as well as t-test and F-test with the help of SPSS software version 25. The results of the study show that teamwork and work motivation have a positive and significant influence on employee work performance. Partially, teamwork had a tcal value of 4.337 and work motivation of 5.511, both greater than the ttable of 1.674, with a significance value of 0.000 < 0.05. Simultaneously, the two variables contributed 84.3% to work performance. These findings indicate that increased team synergy and work motivation are key factors in driving productivity and achieving organizational goals. Based on these results, companies are advised to strengthen the culture of cooperation and create an effective motivation system to continuously improve work performance and support the company's operational success.

Asj’ari, Fachrudy; Alfa Rizki, Rayhan Ahmad; Andy Andreawan; Aristyanto, Erwan

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Nurul Rizka Arumsari; Anindya Putri Utami; Budhi Cahyono

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.