The consumer goods industry, including the tobacco sector, plays a critical role in Indonesia's economy. Despite facing intense competition and regulatory challenges, this sector contributes significantly to national revenue through taxes and duties. Indonesia, with one of the highest smoking rates globally, saw substantial revenue from Tobacco Excise Duties (CHT), amounting to IDR 198.02 trillion in 2022. The COVID-19 pandemic exacerbated challenges by causing significant tax hikes, leading to reduced purchasing power and increased demand for illegal cigarettes. This study focuses on PT HM Sampoerna Tbk, a major player in the Indonesian tobacco industry, evaluating its financial performance using the Du Pont System for the years 2020-2022. The analysis reveals fluctuating Return On Equity (ROE), a declining Net Profit Margin (NPM), and Return On Assets (ROA), despite stable Total Assets Turnover (TATO) and Equity Multiplier (EM). The findings highlight the impact of external economic pressures and regulatory changes on the company's profitability and operational efficiency. This study provides insights into how financial performance metrics reflect the broader economic context and the effectiveness of management strategies.

This research targets to determine: The affect of the bodily work environment and non-bodily work surroundings on paintings motivation. The data in this have a look at have been received From statistics From Forestry Police employees on the Environmental And Forestry carrier in the UPT place Of The Jeneberang woodland management Unit In Gowa district who were inclined to be respondents. This research uses a quantitative form of studies. The facts supply Used Is primary facts acquired thru dispensing Questionnaires at the Environmental And Forestry carrier within the UPT region Of The Jeneberang forest management Unit In Gowa District. using the Roscoe sampling approach with a pattern of 60 forestry police personnel. The facts analysis technique uses a couple of linear regression the usage of the SPSS 22 software. The outcomes of this research imply that the bodily work surroundings and non-physical paintings surroundings together have a advantageous have an impact on on paintings motivation. which means that that the higher the working surroundings is felt, the more paintings motivation of forestry police employees will boom.

Penelitian ini dilakukan untuk mengetahui apakah reward dan komitmen organisasi mempengaruhi disiplin kerja karyawan. Sampel yang digunakan dalam penelitian ini berjumlah 68 karyawan di PT. PLN (Persero) UP3 Makassar Utara. Kemudian Teknik pengumpulan data yang dilakukan dalam penelitian ini menggunakan metode observasi, wawancara dan angket. Teknik analisis data yang digunakan adalah regresi linear berganda dengan menggunakan Statistical Product and Servise Solution (SPSS) V.25.
 Hasil penelitian ini menunjukkan bahwa secara parsial variabel reward (X1) dan komitmen organisasi (X2) memiliki pengaruh positif dan signifikan terhadap disiplin kerja dan variabel reward (X1)memiliki pengaruh positif dan signifikan yang lebih besar dibandingkan dengan komitmen organisasi (X2). Secara simultan kedua variabel bebas reward (X1) dan komitmen organisasi (X2) berpengaruh positif dan signifikan terhadap variabel terikat yakni disiplin kerja(Y).