Competition in the business world is getting tougher these days, requiring business people to make and implement the right business strategy, in order to maintain the viability of their business, especially in the difficult conditions when the Covid-19 pandemic hit. Increasing economic development in regions in Indonesia and increasing mobility of business people and the general public are tightening business competition in the transportation services business. The research objective is to determine the effect of liquidity and profitability on firm value with capital structure as an intervening variable in transportation companies listed on the Indonesian Stock Exchange. The type of research in this research is quantitative, with a descriptive and verification approach. The information in this study is secondary data, namely in the form of annual financial reports of companies that go public, which are listed on the Indonesia Stock Exchange from 2018 – 2021. The results of the analysis show that there is an effect of Liquidity, Profitability, on capital structure, Current Ratio has no effect on Debt to Equity Ratio; there is an effect of Profitability on Firm Value, there is an influence of liquidity on firm value through capital structure as an intervening variable; the effect of profitability on firm value through capital structure as an intervening variable; there is an effect of liquidity and profitability on company value through capital structure as an intervening variable in transportation companies on the Indonesia Stock Exchange before and during Covid-19.

Ins a businelss, thelrel is a neleld folr prolfelssiolnal elthics belcausel it grelatly affelcts elmplolyelel pelrfolrmancel, elspelcially in thel Custolmelr Selrvicel divisioln. Elmplolyelel pelrfolrmancel is solmelthing that nelelds tol bel colnsidelreld by an olrganizatioln in achielving golals, thelsel golals can bel achielveld by applying prolfelssiolnal elthics whilel wolrking. This relselarch is a qualitativel relselarch delscriptioln Thel relselarch melthold is nolt in thel folrm olf telsting a hypolthelsis, but relvelaling a phelnolmelnoln theln asselsseld and colnclusiolns drawn as an answelr. In qualitativel relselarch meltholds, it is mandatolry tol usel natural relselarch meltholds belcausel thel relselarch is carrield olut with natural colnditiolns. Thel solurcel olf data folr relselarch is using primary data by colnducting intelrvielws. Thel relsults olf this study sholw that thel elthical rellatiolnship olf Custolmellrvicel tol elmplolyelel pelrfolrmancel whilel selrving custolmelrs must usel elthics.

The purpose of this study is to find out whether there is an influence of self-efficacy, career development and self-esteem on the performance of Yamaha Panorama in Bengkulu City. The method used in this research is distributing questionnaires. This research is a quantitative approach research. The research population was Yamaha Panorama employees in Bengkulu City, 35 samples were selected to represent Yamaha Panorama in Bengkulu City. The analytical tool used in this study uses SPSS 23. The data analysis method used is multiple linear regression. The results showed that (1) Self Efficacy has a significant effect on Yamaha Panorama Employee Performance, (2) Career Development has no significant effect on Yamaha Panorama Employee Performance, (3) Self Esteem has a significant effect on Yamaha Panorama Employee Performance, (4) Self Efficacy, Career Development and Self Esteem have a simultaneous effect on Yamaha Panorama Employee Performance.

Penelitian ini bertujuan untuk mengembangkan Sistem Pendukung Keputusan (SPK) dalam memilih perguruan tinggi terbaik di Kabupaten Kotawaringin Timur menggunakan metode Simple Additive Weighting (SAW). Pemilihan perguruan tinggi terbaik merupakan proses yang kompleks karena terdapat berbagai faktor yang perlu dipertimbangkan, seperti kualitas pendidikan, biaya kuliah, dan fasilitas yang disediakan. Untuk mengatasi kompleksitas tersebut, metode SAW digunakan untuk memberikan bobot atau nilai penting pada setiap kriteria dan membandingkan perguruan tinggi di Kabupaten Kotawaringin Timur untuk menemukan yang paling sesuai dengan kebutuhan pengguna. SPK dirancang untuk membantu calon mahasiswa dalam memilih perguruan tinggi terbaik dengan cepat dan efektif, memberikan informasi yang akurat dan terpercaya. Penelitian ini menyimpulkan bahwa metode SAW dapat menjadi solusi yang efektif untuk masalah pengambilan keputusan dan SPK yang dikembangkan dapat membantu pengguna dalam memilih perguruan tinggi terbaik di Kabupaten Kotawaringin Timur

A Cafe is a place to eat and gather with a more comfortable atmosphere, there are many cafes that exist and are developing in Seruyan district, giving rise to an increase in the economy and the government is expected to be able to help cafes in the Seruyan area, most cafes are managed by young people so that it can have a positive impact if they are in provide support from the government.
Therefore the researcher created a decision support system to help related parties to choose the best cafe. This decision support system is designed to provide an objective picture of the cafes in Seruyan.
The method used in this study is the SAW (Simple Additive Weighting) method, which is an SPK method used to select various objects that are used as the best alternative from the many existing alternatives, with the criteria used namely location, atmosphere, menu, price, service and cleanliness.
With this decision-making system, it is hoped that it can help several parties, such as the tourism office and also the UMKM and industry cooperative services to become a source of reference if you want to develop SMEs and businesses in Seruyan District

This paper aims to provide an explanation of the contribution of Islamic banking in the framework of national economic development, considering that the Islamic industry has developed rapidly in the last few decades. The method used is a systematic literature review (SLR) by documenting several articles that have similar research. The findings show that economic development aims to improve the welfare of its people. The success of a country's development can be seen from a high and sustainable level of economic growth. This growth can be seen through the increase in the production of industrial goods, the number of schools, the increase in infrastructure, and the increase in the service sector. Economic development will have an impact on changes in the economic structure towards a better stage, so that socio-economic aspects in society can be seen in the form of reduced poverty, unemployment, and increased people's purchasing power. Unstable economic growth has resulted in Indonesia still being in the middle income zone, therefore the participation of all elements of the government, society and the banking sector is no exception. Banking has an important role in advancing the national economy, besides functioning as a collector and distributor of public funds, banking also aims to support the implementation of national development in the framework of increasing equity and economic stability towards increasing the welfare of the community at large. Especially in the Islamic economy, Islamic banking seeks to accelerate economic growth by carrying out financial, commercial and investment activities in accordance with Islamic teachings. Islamic banks are not only banks that eliminate the interest system in their operations but also carry out social welfare oriented roles. The Islamic banking industry has a strategic role in the development of the people's economy, contributing to transforming the economy into productive, value-added and inclusive economic activities.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

Kehidupan mengalami perkembangan sangat pesat secara terus menerus waktu demi waktu terlebih lagi dalam penampilan sehingga dianggap penting sebagai citra diri seseorang. Peningkatan penampilan dapat dimulai dari perawatan tubuh, yakni dengan menggunakan produk kesehatan kulit yang lazim dikenal dengan sebutan skin care dan body care yang marak digunakan oleh remaja sehingga minat beli pada product body care khususnya scarlett whitening meningkat. Minat beli dapat dipengaruhi oleh endorser selebriti pemasaran dari mulut ke mulut serta persepsi kualitas. Penelitian ini bertujuan untuk membuktikan adanya hubungan positif dan signifikan antara endorser selebriti, pemasaran dari mulut ke mulut, serta persepsi kualitas terhadap minat beli dengan melibatkan 100 remaja sebagai responden. Analisis data menggunakan regresi berganda dengan hasil penelitian membuktikan adanya hubungan positif dan signifikan antara endorser selebriti dan persepsi kualitas terhadap minat beli serta tidak adanya hubungan pemasaran dari mulut ke mulut terhadap minat beli.

This relselarch was condulcteld to deltelrminel thel elffelct of incelntivels on elmployelel pelrformancel at Bank BJB Majalelngka Branch. Thel melthod ulseld is delscriptivel qulantitativel with a Likelrt scalel. Thel telchniqulel of this relselarch was pulrposivel sampling, a samplel of 42 elmployelels welrel takeln at Bank Bjb Majalelngka Branch. Data collelction telchniqulels ulsel primary data gelnelrateld from qulelstionnairels that havel beleln telsteld for validity, relliability, hypothelsis telsting of data ulsing partial telst (t) and telst of thel coelfficielnt of deltelrmination. Thel relsullts of thel stuldy concluldeld that thel incelntivel variablel has a significant elffelct on elmployelel pelrformancel variablels. Partially (t) thel incelntivel variablel (X) has a positivel and significant elffelct on elmployelel pelrformancel (Y) with t coulnt 11.420 > t tablel 1.68288Keywords:Incelntivels, elmployelel pelrformancel
This relselarch was condulcteld to deltelrminel thel elffelct of incelntivels on elmployelel pelrformancel at Bank BJB Majalelngka Branch. Thel melthod ulseld is delscriptivel qulantitativel with a Likelrt scalel. Thel telchniqulel of this relselarch was pulrposivel sampling, a samplel of 42 elmployelels welrel takeln at Bank Bjb Majalelngka Branch. Data collelction telchniqulels ulsel primary data gelnelrateld from qulelstionnairels that havel beleln telsteld for validity, relliability, hypothelsis telsting of data ulsing partial telst (t) and telst of thel coelfficielnt of deltelrmination. Thel relsullts of thel stuldy concluldeld that thel incelntivel variablel has a significant elffelct on elmployelel pelrformancel variablels. Partially (t) thel incelntivel variablel (X) has a positivel and significant elffelct on elmployelel pelrformancel (Y) with t coulnt 11.420 > t tablel 1.68288.