The problem in this study is the lack of communication between superiors and employees. There are still employees who are not disciplined in company regulations, the physical work environment at CV. Asia Mega Mas is inadequate and employee performance appraisal data has decreased from 2021-2023. The purpose of this study is to determine the effect of communication, work discipline and work environment on employee performance at CV. Asia Mega Mas.  The type of research is quantitative. The population in this study is employees of CV. Asia Mega Mas totaling 48 samples while the sampling technique uses the saturated sampling method. The sources in this study come from primary data and secondary data. The data collection method uses observation, interviews, questionnaires and documentation. The data analysis technique used is multiple linear regression. Data processing is assisted by the SPSS version 25 tool.  The results of the (t) test or partial test show that the communication variable (0.001) is greater than the alpha 5% (0.05) or t count = 3.561> t table 2.015. The work discipline variable (0.000) is greater than the alpha 5% (0.05) or t count = 4.168> t table 2.015. And the environmental variable (0.009) is greater than the alpha 5% (0.05) or t count = (-2.728)> t table 2.015. Then simultaneously the (F) test significant value F is smaller than 5% or 0.05 or the f count value = 36.243> F table 2.82. The results of the determination coefficient (R2) The adjusted R Square value is 0.692 (69.2%). So it can be said that 69.2% of the variation in communication, work discipline and environment variables in the model can explain employee performance variables, while the remaining 31.8% is influenced by other variables outside the model.

This study aims to determine the effect of job rotation, career development and motivation on employee performance at PT. Kemuning Group Medan Branch II. The population in this study are employees at PT. Kemuning Group Branch Medan II, amounting to 56 people, while the determination technique using the saturated sampling method. The data sources in this study are primary and secondary data. And the data analysis technique used is quantitative analysis and multiple linear regression. The results of the multiple linear regression analysis are: Y = 21,162 + 0,496X1 + -0,146X2 + 0,543X3+e. The results of the t-test (partial): 1) job rotation, with a tcount value of 7.148 > ttable 1.674, so that compensation (X1) has a significant effect on employee performance (Y) partially. 2) career development with tcount 1.538 < ttable 1.674, so career development (X2) does not have a significant effect on employee performance (Y) partially. 3) motivation with a value of tcount 6.213 > ttable 1.674 so that motivation (X3) has a significant effect on employee performance (Y) partially. F count = 35.706 > F table 2.78. Then the coefficient of determination (R2) is 0.673 (67.3%). So that it can be said that 67.3% of the variation of the independent variables, namely job rotation, career development and motivation in the model can explain the variables of employee performance at PT. Kemuning Group Branch Medan II while the remaining 32.7% is influenced by other variables outside the model.

The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services

This study aims to determine the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income in Medan Deli District. This study uses primary data, primary data obtained from answers to a series of statements in the form of questionnaires to MSMEs in Medan Deli District totaling 80 respondents. The research sample uses purposive sampling technique and also in this study is determined by the slovin method in MSMEs in Medan Deli District. The method of distributing questionnaires through several questionnaire sheets is divided into employees, and also through google form. This study uses multiple linear regression analysis techniques. Based on the results of partial testing, it shows that there is a positive and significant influence between Working Capital on MSME Income. Based on the results of partial testing, it shows that there is a positive and significant influence between E-Commerce User Empowerment on MSME Income, Internal control systems have a positive and significant effect on MSME Income. Based on the results of simultaneous testing, there is a relationship between the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income.

The Dayak Sanggau community practices a number of cultural traditions during pregnancy, childbirth, and the postpartum period, reflecting a blend of spiritual beliefs and medical needs. This study employed a qualitative method with a literature review (library research) approach to explore pregnancy, childbirth, and postpartum practices among the Dayak Sanggau people. The findings identified supportive practices such as spousal involvement and basic check-ups by traditional midwives, as well as potentially harmful practices including non-sterile vaginal examinations, childbirth in the kitchen area, and the use of alcoholic herbal concoctions for infants. The conclusion emphasizes the importance of understanding local culture and integrating medical education so that positive traditional practices can be preserved, while risky ones are minimized through culturally sensitive interventions.

Technological developments and globalization encourage people to develop in the transaction process. Now, conventional technology is starting to be abandoned and switched to a digitalization system, thus strengthening the balance of trade on an international scale. As one of the global e-wallets, PayPal offers convenience in cross-border transactions, but there are not many studies that specifically evaluate the level of satisfaction of Indonesian users in the application of this service. This research focuses on analyzing the level of satisfaction of using PayPal in Indonesia in cross-border transactions and examining technology acceptance factors with the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) method. Data were collected through distributing questionnaires to active PayPal users in Indonesia and analyzed quantitatively using structural regression methods (SEM/PLS). The results showed that perceived ease of use, usefulness, and trust have a significant influence on user satisfaction. In addition, UTAUT 2 variables such as performance expectations, effort expectations, social influence, and hedonic value also contribute to forming positive perceptions of using PayPal. The findings are expected to contribute to the development of an international digital payment system that is more responsive to the needs of users in Indonesia.

This study aimed to analyze the influence of price and brand image on Mixue consumer loyalty in Yogyakarta.  Employing a quantitative approach with 50 respondents, data were collected through questionnaires and analyzed using multiple linear regression.  Validity and reliability tests demonstrated a robust research instrument. Classical assumptions were met.  The F-test indicated a significant simultaneous effect of price and brand image on consumer loyalty (p < 0.05).  However, the t-test showed that only brand image had a significant partial effect (p < 0.05), while the effect of price was insignificant (p > 0.05).  This finding has implications for Mixue's marketing strategy in Yogyakarta, emphasizing the importance of a strong brand image.

This paper examines the influence of financial education on personal financial management practices of Generation Z. A quantitative method with a survey approach was used, involving 30 Generation Z respondents (aged 17-25 years) through questionnaires and simple linear regression analysis. The results of the study indicate a significant influence of financial education on wise financial management practices. Generation Z with adequate financial education tends to be more able to budget, save, invest, and avoid impulsive debt. Conversely, the lack of financial education makes them vulnerable to unwise financial decisions. This paper highlights the importance of integrating financial education into the curriculum and self-development programs to improve literacy and healthy financial practices among Generation Z. This study also discusses the challenges faced by Generation Z in managing finances in the digital era, such as a consumptive lifestyle influenced by social media and e-commerce.

This research examines the relationship between stock returns and the financial performance of State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) before, during, and after the Covid-19 epidemic (2018–2019, 2020–2021, and 2022–2023). Financial performance indicators are the return on invested capital (ROIC), earnings per share (EPS), working capital turnover, total asset turnover, cash ratio, debt-to-equity Ratio, debt-to-asset Ratio, Current Ratio, and cash ratio. The study's primary sources are BUMN's annual financial reports and stock price data. A multiple linear regression model examined the connection between stock returns and financial performance. According to the findings, the variables influencing stock returns varied throughout time. Before the pandemic, cash ratio and earnings per share (EPS) significantly enhanced stock returns, reflecting investor attention to liquidity and profitability during economic stability. During the pandemic, total asset turnover emerged as the key variable impacting stock returns, emphasizing the necessity for efficient asset management amidst economic uncertainty. After the pandemic, earnings per share (EPS) and return on invested capital (ROIC) became the most influential factors, indicating investors' focus on profitability and the ability to generate investment returns. The study concludes that the COVID-19 epidemic has significantly impacted the correlation between stock returns and financial performance. These results provide corporate management and investors with important information for creating flexible financial plans that adjust to shifting market conditions.

This study examines the role of homeless people in the Indonesian Independence Revolution in Semarang City in the period 1945–1950. The main focus of the study includes the socio-economic background of the emergence of homeless people, their contribution in the physical struggle against the Japanese and Dutch troops, and their involvement in struggle organizations such as Laskar Kere and Laskar Jembel. Using historical research methods—including heuristics, source criticism, interpretation, and historiography—this study highlights how homeless people, despite being socially marginalized, actively participated as fighters and spies in the struggle for independence. The study also reveals the passive side of some homeless people who remained mired in poverty and were not involved in the revolution. The findings show that homeless people have a complex role, both as active actors in the revolution and as symbols of the social impact of war and colonialism. This study enriches the understanding of urban social dynamics in the history of the nation's struggle.