With the development of increasingly widespread information technology, many opportunities are created in the business environment. Various companies have implemented information technology to process their business activities. The Bun House Malang is no exception, which uses Instagram to conductmarketing activities online. This study aims to determine the effect of social media marketing and electronic word of mouth on purchasing decisions at The Bun House Malang. This research is a quantitative research. Using purposive sampling technique, questionnaires were distributed online to 100 consumers of The Bun House Malang. Analysis of the data used is multiple linear regression and hypothesis testing. The results of multiple linear regression analysis and hypothesis testing indicate that social media marketing and electronic word of mouth have an effect on buying decision. The results showed that social media marketing and electronic word of mouth had an effect on purchasing decisions at The Bun House Malang. Purchasing decisions can be improved through engaging content that requires consumer engagement and increasing the intensity of positive consumer experience reviews shared on social media. It is hoped that the company can improve the quality ofcontent Instagram and services provided so that consumers share positive reviews on social media so that consumers become loyal.

This study aims to test the influence of Perceived Ease and Perceived Security on the Decision of OVO E-Wallet Users. The data collection method uses a survey with an instrument in the form of a questionnaire distributed online. The population used is Active Students of Jakarta State University (D3, D4, S1) with the criteria of Domiciled in Jabodetabek; aged 18 years and over; and have used the OVO E-wallet service as a payment transaction method in the last 2 weeks. This study involved 100 respondents, and the data was analyzed using SPSS Version 29 to manage data and analyze the results of the study using multiple linear regression equations. The results of the study indicate that 1) perceived ease has a positive and significant effect on user decisions, 2) perceived security has a positive and significant effect on user decisions, 3) perceived ease and perceived security simultaneously influence user decisions.

Plastic is a non-organic waste that has uses, especially in daily activities. Plastic is widely used by traders to package food and others. The widespread use of plastic by the community and its indiscriminate disposal after use can lead to the accumulation of waste. The problem can be solved with the 3R strategy, namely Reduce, Reuse, and Recycle. Not all locations have facilities to dispose of waste. Nowadays, landfills are a necessity, so it is necessary to provide these facilities. The solution is to make ecobrick products because they can be made easily. This research aims to increase public awareness in Pamarayan Village, Jiput Sub-district, Pandeglang Regency, Banten Province regarding ecobrick products as an invitation to care for the environment in order to create a healthy environment. The method used was the observation method and the approach was training in ecobricking. The result is that the community can understand the importance of maintaining environmental cleanliness and health through proper waste sorting, and are able to make ecobrick products in the form of trash cans from bottle waste for personal or community use.

This research analyzes the growth of electric bicycles and efforts to prevent traffic accidents in Indonesia. The method used is a literature study to collect and analyze data from various sources. The results show that stricter regulations, supportive infrastructure development, and traffic safety education are needed to reduce the risk of accidents. Consistent law enforcement is also key in reducing the number of accidents involving electric bicycles. With these steps, it is hoped that a safer driving environment can be created for electric bicycle users in Indonesia.

In an increasingly competitive era of globalization, the role of human capital has become the main focus of economic development in various countries, including Indonesia. Through descriptive qualitative analysis of various existing literature, this study is expected to provide a deeper understanding of the dynamics of the relationship between human capital and economic growth in Indonesia. The research shows that investment in education and health can drive economic growth, with high human capital going straight to the level of economic growth in Indonesia. Countries that align human capital development with labor market needs tend to benefit more.

This study evaluates the effectiveness of MonsoonSIM in enhancing the understanding of students in the International Trade Program for the ASEAN & China Region at Politeknik APP Jakarta regarding international trade concepts. A quantitative method was employed, using purposive sampling to select two student groups: Group A (semester 1), who had not used MonsoonSIM, and Group B (semester 3), who had experienced the use of MonsoonSIM. Data were collected through a quiz consisting of ten questions covering essential aspects of international trade, such as business management, supply chain, marketing, and demand forecasting. The results were analyzed using a paired t-test at a 5% significance level. The analysis revealed a t-value of 8.25, significantly exceeding the critical t-table value of 2.262, indicating a substantial improvement in students' understanding after using MonsoonSIM. Furthermore, semester 3 students demonstrated better comprehension compared to semester 1 students, confirming that MonsoonSIM effectively enhances not only theoretical understanding but also analytical and decision-making skills. This study concludes that MonsoonSIM is a superior simulation-based learning tool compared to traditional theoretical methods, making a vital contribution to the practical and applicable development of international trade education.

The purpose of this study is to analyze the influence of organizational culture and non-physical work environment on the work-life balance of Generation Z employees in Bekasi. Generation Z, born between 1997 and 2012, has unique characteristics and special needs that companies need to understand in the world of work. An integrative and collaborative organizational culture and a flexible, adaptable, and non-physical work environment are believed to play an important role in achieving work-life balance. The research method used is quantitative with data collection using a questionnaire of 50 respondents, then processing it using SmartPLS to test validation, reliability, and relationships between variables. The results show that organizational culture significantly affects work life balance, while the non-physical work environment has no significant effect on work life balance.

This research aims to explain and prove the hypothesis regarding the influence of compensation, physical work environment and work facilities on the work productivity employees of CV. Mukti Mulyo. Where this research uses a descriptive research model with a quantitative approach method with a non-probability sampling technique, namely a saturated sample method, with a population of 32 employees and a sample of 32 respondents or all employees used as samples. The analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression test, partial test (t test), simultaneous test (F test) and determination test (R2) which are processed using the SPSS version 25 data processing program. The research results obtained are that compensation has a partial and significant effect on employee work productivity with a significant t test value of 0.016 < 0.05. The physical work environment has a partial and significant effect on employee work productivity with a significant t test value of 0.001 < 0.05. Work facilities have a partial and significant effect on employee work productivity with a significant t test value of 0.022 <0.05. Compensation, physical work environment and work facilities have a simultaneous and significant effect on employee work productivity with a significant F test value of 0.000 <0.05.

 Performance appraisal is a way of determining the work results of employees and work groups that are useful if used the right methods on target and produce the desired conclusions according to output targets and performance standards. This research method is qualitative, namely observing performance appraisals that are already in effect with a combination of quantitative and qualitative methods. Quantitative by comparing work standards and output targets. Qualitative is assessed from skills (competence, physical abilities, coordination and teamwork); character (discipline, ability to make decisions and speed of response); and accuracy (supervision, control and the presence of work solutions).  Assessment data from January to April 2019. The time limit was chosen because the performance appraisal had stopped starting in August 2019, and required a remedial analysis. The results of the study show that performance appraisal provides an efficiency of 14% and makes assessments more noticed by all production employees. Methods collaborate in generating a more complete and mature assessment, as well as other suggestions for improvement. And prove that performance appraisal is useful for efficiency and effectiveness, controlling and monitoring performance, and being able to motivate employees to work even better.
 

Pengabdian kepada masyarakat merupakan pelaksanaan pengamalan ilmu pengetahuan mahasiswa yang terlibat langsung dengan masyarakat. Kegiatan pengabdian masyarakat ini dilakukan pada UMKM Kacandipa Teratai di Desa sunju Kecamatan Marawola Kabupaten Sigi, bertujuan untuk memberikan edukasi mengenai pengendalian persedian bahan baku bagi pelaku UMKM. Memberikan pemahaman tentang perencanaan persediaan bahan baku yang optimal sehingga biaya yang dikeluarkan lebih efisien, dengan kata lain tujuan utama dari pengendalian persedian adalah kelancaran proses produksi dan penjualan dengan menggunakan biaya yang sehemat dan seoptimal mungkin. Metode yang dipakai adalah pendampingan kepada ibu-ibu pelaku usaha Kacandipa Teratai. Hasil dari kegiatan pendampingan bersama ibu-ibu tersebut berhasil meminimalisir pengeluaran, dengan adanya pengendalian persedian bahan baku maka diharapkan sebuah usaha dapat melakukan proses produksi untuk menghasilkan barang jadi yang kemudian dijual atau dipasarkan sesuai kebutuhan atau permintaan konsumen agar perusahaan mendapatkan laba dari penjualan tersebut, sehingga pengendalian persedian dimaksudkan untuk mengoptimalisasi biaya dan menjaga barang yang disimpan. Kegiatan pengabdian masyarakat dilakukan agar meningkatkan kepedulian mahasiswa terhadap lingkungan sosialnya.

Riset ini bertujuan untuk menyelidiki pengaruh dari kepirbadian merek dan pengalaman yang dihasilkan merek pada pembentukan ikatan emosional merek pada merek Starbuck. Penyelenggaran survey dilakukan secara daring kepada 272 pelanggan Starbucks di kota Malang. Data hasil survey dianalisis menggunakan metode regresi linear ganda pada SPSS 2022. Hasil analisis memperlihatkan bahwa faktor kepribadian merek dan pengalaman merek secara parsial berpengaruh terhadap pembentukan ikatan emosional merek. Diantara keduanya, kepribadian merek ditemukan lebih dominan berdampak pada ikatan emosional merek. Namun, kedua variabel hanya memiliki dampak sebesar 29,8% terhadap ikatan emosional merek. Hal ini berarti faktor kepribadian merek lebih berperan pada pembentukan ikatan emosional merek pada pelanggan Starbuck di Malang. Hasil studi juga menyarankan agar Starbucks perlu lebih memahami kebutuhan pelanggan yang berusia 21-35 tahun. Adanya pergeseran generasi konsumen dari Milenial ke generasi Z dapat menghasilkan perbedaan kebutuhan dan persepektif terhadap kepribadian merek dan pengalaman merek, yang pada akhirnya akan dapat menciptakan peningkatan pada ikatan emosional merek.

The Ciptaker Law functions to increase investment and create new jobs, but is controversial because of workers' rights. Analysis of the relationship between the Ciptaker Law and employee welfare needs to pay attention to the concept of Competency-Based Employment, which allows companies to appoint and terminate employment based on employee capabilities and performance. However, this threatens the rights of employees, especially regarding termination and wages. The Ciptaker Law also expands the types of work for foreign workers in Indonesia. Even though it can increase investment and create jobs, the Ciptaker Law has the potential to reduce employee wages and make it easier for companies to terminate employment. The implementation of the Ciptaker Law needs to be closely monitored and evaluate especially in terms of protecting employee rights so that this Law can improve welfare and decent employment opportunities. Sorry, please add the text you want shortened. Thank You.

This article aims to review and attempt to confirm the concept of development of resource management and performance management in improving the quality function of human resources. The research method used is qualitative and literature studies or library research. Based on the results and discussion, it can be concluded that for the development of human resources and performance management in improving the quality function of human resources based on the concept, it can be done through: (a) Management training and development, (b) Identification of training and development needs, (c) Benefits, Training and development objectives, (d) Training Methods, (e) Benefits of performance management and (f) Performance measurement,(g) Performance management objectives. 

Seolah telah menjadi rahasia umum bahwa bangsa Indonesia sepertinya terlanjur menjadi “pemuja” produk-produk luar negeri. Kita cenderung lebih bangga terhadap produk orang lain daripada produk anak bangsa sendiri. Tujuan penulisan artikel ini untuk mengingatkan betapa pentingnya mencintai produk lokal untuk menunjang eksistensi UMKM. Penulisan artikel ini menggunakan metode studi literatur. (Kurang temuan dan implikasi)
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Profit Growth is the change in the growth rate of revenue generated by a company. Profit growth is basically to recognize how much progress the company's achievements have achieved in a certain period of time. This study aims to find out and analyze how much influence Return On Assets (ROA) and Company Size have. The population in this study were consumer goods companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2021 which were selected using the purposive sampling method and obtained 29 consumer goods companies over a period of 4 years so that 116 samples were observed. The data analysis method used in this study is the panel data regression method. Based on the results of hypothesis testing, that Return On Assets (ROA) has a positive effect on profit growth and firm size has a negative effect on profit growth.

Riset disini berguna menganalisa dampak profitabilitas, likuiditas, dan tingkat utang pada penghindaran pajak. Populasi riset disini mencakup entitas manufaktur sub sektor aneka industri tercatat diBursa Efek Indonesia periode 2016-2020. Metode penyusunan sampelnya memakai purposive sampling, maka didapat sampelnya riset ini sejumlah 55 data. Teknik riset memakai analisa regresi linier berganda, pengujian F serta pengujian t. Temuan pengujian F menginterpretasikan profitabilitas, likuiditas, dan tingkat utang berdampak simultan pada penghindaran pajak. Secara parsial profitabilitas tidak berdampak pada penghindaran pajak, likuiditas dan tingkat utang berdampak positif pada penghindaran pajak. Koefisien determinasi (R2) riset ini sebesar 16,5%. Temuan ini menunjukkan rata-ratanya entitas manufaktur sub sektor aneka industri menjalankan penghindaran pajak sebesar 26,4% yang dapat dilihat berdasarkan analisis deskriptifnya.

Motivasi dan disiplin pegawai pada Kantor Kesatuan Bangsa dan Politik  Kabupaten  Paser masih terbilang rendah, hal tersebut bisa dilihat dari absen untuk pegawai yang tidak masuk kerja tanpa ijin. Pendekatan penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai yang ada pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Populasi dalam penelitian ini adalah seluruh pegawai yang ada pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Responden yang dijadikan populasi dalam penelitian ini adalah 34 pegawai yang terdiri dari 25 orang pegawai negeri sipil dan 9 orang pegawai tidak tetap. Teknik yang digunakan dalam pengambilan sampel adalah dengan sampling jenuh, maka jumlah sampel dalam penelitian ini adalah sebanyak 34 pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Dengan nilai Adjusted R Square sebesar 0,302 yang berarti variabel yang diteliti memberikan pengaruh sebesar 30,2% terhadap kinerja pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser, sedangkan sisanya 69,8% dipengaruhi oleh faktor lain. Nilai Fhitung ˃ Ftabel atau 8,154 ˃ 3,3046 dan nilai probabilitas 0,001 ˂ 0,05. Menunjukkan bahwa motivasi dan disiplin berpengaruh secara simultan (bersama-sama) terhadap kinerja pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Diharapkan kepada Kantor Kesatuan Bangsa dan Politik untuk terus memberikan motivasi kepada setiap pegawainya sehingga mereka bekerja dengan lebih baik lagi di masa yang akan datang.
 
 

Penelitian ini bertujuan untuk mengetahui penyebab overlimit kas besar, penyebab overlimit kas besar adanya penyetoran dari cabang ke CCO (Cash and Clearing Operational) atau cabang pusatYang mengakibatkan penambahan limit kas besar di CCO. Kas besar atau cash on bank adalah jenis kas dan dana yang disiapkan untuk kontes non rutin atau kegiatan yang membutuhkan jumlah nominal yang lebih besar. Penelitian ini dilakukan pada PT Bank Mandiri (persero) Tbk Area Manado, dengan menggunakan metode penelitian kualitatif, metode pengumpulan data dilakukan dengan cara yaitu observasi, kemudian pengumpulan data dan selanjutnya yaitu melakukan wawancara, wawancara yang dilakukan yaitu peneliti menanyakan beberapa pertanyaan kepada narasumber. Terakhir pengumpulan data dokumentasi, data dan dokumentasi dibutuhkan sebagai bukti hasil dari penelitian. Hasil penelitian menunjukan bahwa adanya overlimit kas disebabkan oleh banyaknya cabang yang menyetorkan uang ke cabang pusat dan bagaimana cara pegawai CCO mengatasi overlimit kas tersebut.

Penelitian ini bertujuan untuk menguji pengaruh perputaran piutang terhadap return on equity (ROE) pada CV. Parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah. Penulis menggunakan metode penelitian dalam deskriptif kuantitatif untuk membahas permasalahan yang dihadapi oleh keuangan perusahaan. analisis data dijelaskan penggunaan hasil beberapa analisis sub-data yang linear mengenai perputaran piutang (rasio lancer) terhadap return on equity (ROE) (Y).
Hasil penelitian menunjukkan adanya hubungan yang positif antara perputaran piutang dan return on equity pada CV. Parulian sojuangon panggabean Group Kabupaten Tapanuli Tengah sebesar 0,322, sehimgga apabila diimterpretasikan dalam skala nilai dapat dikategorikan rendah. Persamaan regresi yang diperoleh Y= 0,143 + 0,134X  yang menunjukkan pengaruh perputaran piutang terhadap return on equity pada cv. Parulian sojuangon panggabean Group Kabupaten Tapanuli Tengah. Uji t menunjukkan bahwa hipotesis yang diajukan ditolak (tidak signifikan) kebenarannya, dimana t hitung 0,590>2,07387, yang berarti return on equity belum tentu bertanbah sebesar koefisien regresi/slop (0,319) apabila variable perputaran piutang ditambah dengan satu satuan. Sementara koefisien determinasi  diketahui bahwa perputaran piutang hanya berperan sebesar 10,4 % terhadap return on equity pada CV.parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah dan sisanya sebesar 89,6% dipengaruhi factor lain yang tidak dimasukkan dalam model.
 
 

Penelitian ini bertujuan untuk mengetahui penyebab kredit macet dan dampak penyelesaian kredit macet terhadap kinerja keuangan pada Koperasi Simpan Pinjam Zaitun Sipeapea Kecamatan Sorkam Barat. Penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh melalui wawancara kepada bagian lapangan dan manajer KSP Zaitun Sipeapea Kecamatan Sorkam Barat dan anggota yang pernah mengalami Kredit macet. Populasi yang diambil yaitu Kesuluruhan Nasabah yang mengalami kredit macet tahun 2021 dan sampel 4 anggota yang mengalami kredit macet,Teknik pengambilan sampel menggunakan metode purposive sampling.
Hasil penelitian ini menjelaskan bahwa sudah berbagai antisipasi dilakukan oleh pihak  KSP Zaitun Sipeapea kredit macet selalu ada setiap tahun. Faktor penyebab terjadinya macet meliputi karakter anggota, masalah ekonomi anggota. Oleh sebab itu, kredit macet harus dicegah sejak dini agar tidak menimbulkan kerugian. Salah satu bentuk strategi yang dilakukan oleh pihak KSP Zaitun Sipeapea, jika penyebabnya karena karakter debitur/anggota hal yang dilakukan adalah pengintensifan kunjungan ketempat tinggal dan usaha anggota/debitur, melakukan pendekatan persuasif, memberikan tenggang waktu kepada nasabah. Dan jika penyebabnya karena masalah ekonomi pihak KSP Zaitun Sipeapea  akan melakukan rescheduling (penjadwalan kembali) dengan dasar kesepakatan bersama, dan yang terakhir melakukan eksekusi jaminan.
Kinerja KSP Zaitun Sipeapea sebelum dan sesudah diterapkannya strategi dilihat dari rasio likuiditas, aktivitas dan profitabilitas berdasarkan ketetapan indikator adalah kurang efisien dan efektif, sehingga dapat dikatakan dampak terhadap kinerja keuangan kurang baik.

Penelitian ini bertujuan untuk mengetahui penyebab kredit macet dan dampak penyelesaiannya.Penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh melalui wawancara kepada bagian lapangan dan manajer Credit Union (CU) Tani Sehat Sipeapea dan Nasabah yang pernah mengalami Kredit macet. Populasi yang diambil yaitu Kesuluruhan Nasabah yang mengalami kredit macet tahun 2012 dan sampel 3 nasabah yang mengalami kredit macet,pada dengan teknik pengambilan sampel menggunakan metode purposive sampling.
Hasil penelitian ini menjelaskan bahwa sudah berbagai antisipasi dilakukan oleh pihak  Credit Union (CU) Tani Sehat Sipeapea kredit macet selalu ada setiap tahun. Faktor penyebab terjadinya macet meliputi karakter nasabah, masalah ekonomi nasabah. Oleh sebab itu, kredit macet harus dicegah sejak dini agar tidak menimbulkan kerugian. Salah satu bentuk strategi yang dilakukan oleh pihak Credit Union (CU) Tani Sehat Sipeapea 1) jika penyebabnya karena karakter debitur hal yang dilakukan adalah Pengintensifan kunjungan ketempat tinggal dan usaha debitur, melakukan pendekatan persuasif, memberikan tenggang waktu kepada nasabah. 2) jika penyebabnya karena masalah ekonomi pihak Credit Union (CU) Tani Sehat Sipeapea  akan melakukan rescheduling (penjadwalan kembali) dengan dasar kesepakatan bersama, dan yang terakhir melakukan eksekusi jaminan.
Kinerja Credit Union (CU) Tani Sehat Sipeapea sebelum dan sesudah diterapkannya strategi dilihat dari rasio likuiditas, aktivitas dan profitabilitas berdasarkan ketetapan indikator adalah kurang efisien dan efektif, sehingga dapat dikatakan dampak terhadap kinerja keuangan kurang baik.

Perkembangan cara kerja industri telah mengarah kepada sistem sharing economy. Kepemilikan asset tidak lagi berpusat pada kepemilikan satu orang. Siste berubah menjadi peer-to-peer economy menjadikan pola kerja dalam industri dikaitkan dengan pola kerja kemitraan. Kemitraan yang termasuk dalam ranah hukum perdata menyebabkan tidak adanya perlindungan hukum terkait dengan ketenagakerjaan yang melindungi tenaga kerja dalam hubungan kemitraan dalam hak dan kewajibannya. Saat ini, kemitraan yang dilaksanakan terjalin tanpa keseimbangan antara pihak-pihak yang berkepenitngan yang memberi kesan bahwa salah satu pihak dituntut lebih banyak disbanding pihak lainnya sehingga kerap kali menyebabkan perselisihan. Tujuan penelitian ini untuk mengetahui pola kerja kemitraan di era ekonomi berbagi yang ada di PT.X. Penelitian ini menggunakan pendekatan yuridis normatif dengan pendekatan perundang-undangan dan kontekstual. Data primer diperoleh dari wawancara dengan pihak manajemen perusahaan dalam hal ini divisi HR dan mitra kurir. Hasil penelitian menunjukkan hubungan kemitraan antara perusahaan e-commerce dengan mitra kurir belum memenuhi prinsip-prinsip kemitraan yaitu kesetaraan atau keseimbangan, transparan dan saling menguntungkan dan terdapat unsur-unsur dari hubungan kerja yang terjadi yang diindikasikan dari adanya perlakukan kepada mitra sebagai pekerja pada hubungan kerja.

Social Security employment is one of the government's programs to protect Indonesian workers because this is the mandate of Article 28H paragraph (3) of the 1945 Constitution, after which the government established Law No. 40 of 2004 concerning the National Social Security System and Law No. 24 of 2004 concerning the Social Security Organizing Agency. The regulations mentioned are an active form of the state to protect its people, one of which is from the labor sector. The authors took a study based on some of these rules by taking the title of the analysis of social security participation in employment for micro and small businesses. The formulation of this research problem is 1) what employment social security programs have been followed by job providers in micro and small businesses 2) What factors are the obstacles for job providers in micro and small businesses in participating in the employment social security program. This research is exploratory with a qualitative approach with research objects in small and small businesses, the use of data using primary and secondary data sources. The large number of participants who do not know and participate in BPJS Employment is an obstacle to the lack of participation of BPJS Employment.

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh layanan fitur berbagi Ziswaf terhadap preferensi nasabah dalam menyalurkan donasi di BSI Kotawaringin Timur. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Jenis data dalam penelitian ini adalah data primer dengan metode pengumpulan data menggunakan metode kuesioner. Sampel penelitian ini sebanyak 67 nasabah yang diambil dengan teknik Purposive Sampling. Penentuan jumlah sampel menggunakan rumus Lemeshow dengan batas toleransi 10%. Metode analisis data yang digunakan adalah metode Analisis Regresi Linier Sederhana dengan menggunakan program SPSS 22.0. Hasil penelitian ini menunjukkan bahwa variabel layanan fitur berbagi Ziswaf berpengaruh positif dan signifikan terhadap preferensi nasabah dalam menyalurkan donasi. Artinya semakin baik layanan fitur berbagi Ziswaf ditingkatkan, maka akan meningkatkan preferensi nasabah dalam menyalurkan donasi pada BSI Kotawaringin Timur.

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Semen Tonasa periode 2016 sampai dengan 2020 dengan menggunakan metode Du Pont. Populasi dalam penelitian ini yaitu laporan keuangan PT Semen Tonasa periode 2016-2020. Adapun sampel dalam penelitian yaitu laporan posisi keuangan dan laporan laba rugi PT Semen Tonasa tahun 2016-2020. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan teknik wawancara dan dokumentasi dimana jenis datanya yaitu kuantitatif. Teknik analisis data yang digunakan yaitu analisis Du Pont yang terdiri dari Return On Investment (ROI) yang mencakup rasio Net Profit Margin (NPM) dan Total Assets Turnover (TATO), serta Return On Equity (ROE) yang mencakup Return On Investment (ROI) dan Equity Multiplier.Berdasarkan hasil penelitian disimpulkan bahwa kinerja PT Semen Tonasa untuk periode 2016-2020 yang dinilai menggunakan standar rata-rata industri semen menunjukkan kinerja yang belum optimal pada tahun 2016 dan 2017, dan optimal pada tahun 2018-2020 yang dilihat dari nilai Return On Investment (ROI) dan nilai Return On Equity (ROE). Kinerja keuangan yang belum optimal yang dilihat dari nilai Return On Investment (ROI) ini disebabkan karena perusahaan kurang mampu dalam meminimalisir biaya beban usaha yang ada sehingga laba bersih yang diperoleh perusahaan masih rendah. Sedangkan dari sisi Return On Equity (ROE) disebabkan oleh hasil (return) atas jumlah aktiva yang digunakan dan kemampuan perusahaan dalam mendayagunakan ekuitas pemegang saham belum optimal. Kinerja keuangan yang telah optimal pada tahun 2018-2020 dari sisi Return On Investment (ROI) disebabkan oleh perusahaan telah mampu meminimalisir beban usaha yang ada sehingga perusahaan dapat memperoleh laba bersih yang tinggi. Sedangkan dari sisi Return On Equity (ROE) disebabkan oleh tingginya laba bersih yang diperoleh perusahaan akibat mampunya perusahaan dalam meminimalisir beban usaha yang digunakan dan perusahaan telah mampu meningkatkan ekuitas atau modal sendirinya untuk membiayai aset.
 
 
 

Penanaman Modal Asing (PMA) and Penanaman Modal Dalam Negeri (PMDN) are important sources of financing for developing regions and can make a significant contribution to development. As a component of capital flows, Foreign Direct Investment (FDI) is considered a relatively stable inflow compared to other capital flows, such as portfolio investment and foreign debt. A country's economy relies on investment to solve various problems, crises, and economic challenges. This is because investing in certain sectors of the economy can quickly change the various economic challenges facing a country. Both private and public investment bring many benefits, including job creation. The purpose of this study is to analyze the impact of domestic and foreign investment on economic growth. This type of research is quantitative research. The research instrument used is documentation of research instruments through books and scientific journals. Data analysis using multiple regression method. As a result, it can be seen that foreign investment has a large positive effect on economic growth. Foreign direct investment helps Indonesia achieve stable national development. But domestic investment has no effect on economic growth. The implementation of this research is the need for the government's role as a regulator to support increased domestic and international investment in order to encourage Indonesia's economic growth.

This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.  

This study aims to determine the effect of teacher professional competence and learning environment on learning motivation during the Covid-19 pandemic. The method used in this study is an analytical approach, namely a quantitative approach and descriptive and verification methods. The samples used in this study were all students of class XII one of the Senior High Schools in the city of Bandung, so the number of samples used in this study were 123 samples. The analytical tools used in this study are multiple linear regression analysis, classical assumption testing, namely normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, coefficient of determination analysis and hypothesis testing using the SPSS v25 a The results showed that the results of the T-Test of teachers' professional competence had a significant and significant effect on learning motivation, the learning environment had a significant and significant effect on learning motivation. In accordance with the results of the F test is a significant effect on learning motivation.

Para investor tentu saja mengharapkan tingkat pengembalian atas aset (return on aset), sehingga sangat dibutuhkan kajian mengenai faktor-faktor yang dapat mempengaruhi. Penelitian menggunakan variabel current ratio, debt to tequity ratio dan total aset turnover sebagai variabel independen dan variabel dependen return on aset. Populasi penelitian ini seluruh perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2016-2020 sebanyak 33 perusahaan. Berdasarkan purposive sampling, diperoleh sampel sebanyak 9 (sembilan) perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian membuktikan bahwa current ratio, debt to tequity ratio dan total aset turnover secara parsial berpengaruh positip dan signifikan terhadap return on aset.

Perusahaan perlu mengelola pegawai dengan baik, sehingga perusahaan tidak kehilangan pegawai, terutama pegawai yang kompeten. Salah satu caranya yaitu dengan mengembangkan strategi retensi yang tepat. Faktor utama keberhasilan strategi retensi pegawai yaitu employee engagement. Penelitian ini bertujuan untuk mengetahui strategi retensi pegawai PT Sinkona Indonesia Lestari (SIL) yang berhasil dalam meningkatkan employee engagement. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik pengumpulan data menggunakan metode wawancara, observasi, dan dokumentasi. Populasi pada penelitian ini melibatkan 7 informan yang terdiri dari 6 pegawai dan 1 dari pihak manajemen. Hasil penelitian menunjukkan bahwa terdapat 5 strategi retensi yang berhasil membuat pegawai bertahan di PT SIL hingga puluhan tahun, sehingga dapat meningkatkan employee engagement yang terdiri dari 1) lingkungan kerja, 2) kompensasi, 3) kesejahteraan pegawai, 4) kepemimpinan, dan 5) hubungan kerja. Namun terdapat hambatan dalam implementasikan strategi retensi di PT SIL yaitu karena adanya keberagaman generasi yang ada saat ini, serta adanya pergantian kepemimpinan, sehingga implementasi strategi retensi di PT SIL mengalami perbedaan dengan pemimpin sebelumnya.

Penelitian ini bertujuan untuk mengetahui adakah pengaruh work-family conflict (X1), family-work conflict (X2) dan work-life balance (X3) terhadap kinerja karyawan (Y) perempuan pada PT Merpati Mas Nusantara Kediri. Penelitian ini menggunakan pendekatan kuantitatif, dengan teknik purposive sampling karena sampel yang digunakan dengan kriteria tertentu yaitu sebesar 50 karyawan perempuan yang terdiri dari 46 sudah menikah dan 4 janda. Data penelitian ini diperoleh melalui wawancara, observasi dan kuesioner. Teknik analisis yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t (parsial), uji F (simultan) dan uji koefisien determinasi (R2), dengan menggunakan SPSS 25 for windows. Berdasarkan pengujian yang dilakukan menunjukkan bahwa uji t variabel work-family conflict (X1) berpengaruh positif dan sigiifikan terhadap kinerja karyawan (Y), variabel family-work conflict (X2) berpengaruh positif dan signifikan terhadap kinerja karyawan (Y), variabel work-life balance (X3) berpengaruh positif dan tidak signifikan terhadap kinerja karyawan (Y). Nilai F hitung sebesar 3,802 dengan sig. 0,016. Dari hasil analisis tersebut disimpulkan bahwa work-family conflict, family-work conflict dan work-life balance berpengaruh secara simultan terhadap kinerja karyawan perempuan PT Merpati Mas Nusantara Kediri.

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh EVA dan MVA terhadap harga saham. Penelitian menggunakan kuantitatif dengan menggunakan data sekunder berupa laporan keuangan. populasi yang digunakan adalah perusahaan sektor keuangan yang masuk dalam indeks LQ45 tahun 2018 sampai dengan 2020 dengan sampel perusahaan yang masuk dalam LQ45 adalah 5 perusahaan. Pengelolaan data menggunakan SPSS versi 22.0. Hasil penelitian menunjukkan EVA dan MVA berpengaruh positif terhadap harga saham.
 

This research was conducted at PT. Bangun Makmur Medan. Work productivity that has not reached the company's target because there are still shortcomings that occur to employees when viewed with data in the last 5 years, not all employees can achieve work productivity targets that have not reached the company's target because there are still shortages that occur when viewed with data in 5 years Finally, not all employees can reach the target. Compensation is still very low due to the bonuses made by companies that have not been maximal for employees who have worked optimally. Employees are not satisfied with what they receive from their co-workers who cannot work together and the lack of opportunities for employees to get promotion opportunities and the amount of bonuses received is not yet in line with expectations because the bonuses made by the company are not maximized with employees who have worked optimally. The population is 129 employees and the sample in this study was 98 employees. The sampling technique used is sample random sampling. The technique of collecting data is by pembainigain kueisoner, interviews and documentation studies. Data analysis uses validity and reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient and hypothesis testing.Conclusions in the study that simultaneous Compensation and Job Satisfaction influence the Work Productivity of PT. Bangun Makmur Medan. Partially Compensation and Job Satisfaction influence the Work Productivity of PT. Bangun Makmur Medan. Partially Job Satisfaction influences the Work Productivity of PT. Bangun Makmur Medan. The magnitude of the coefficient of determination that value .10 means compensation and job satisfaction can explain employee work productivity by 31% and the remaining 69% (100-31) is influenced by other variables outside of this study such as: work motivation, career development, work environment and so on

Penelitian ini bertujuan untuk mengetahui Kapasitas Sumber Daya Manusia (X1) terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y), Pengaruh Pemanfaatan Teknologi Informasi (X2)  terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y), dan Pengaruh Secara Simultan  Kapasitas Sumber Daya Manusia (X1) dan Pemanfaatan Teknologi Informasi (X2)  terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y).  Hasil penelitian menunjukkan bahwa Kapasitas Sumber Daya Manusia (X1) berpengaruh terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y). Hal ini dibuktikan, dengan nilai ketentuan  t_tabel = 1,661, yaitu thitung sebesar 8,668 > 1,661. Selain itu dapat dibuktikan dengan ketentuan nilai signifikasi sebesar 0,05, yaitu nilai signifikasi t sebesar 0,000 < 0,05. Sedangkan Pemanfaatan Teknologi Informasi (X2) berpengaruh terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y). Hal ini dibuktikan, dengan nilai ketentuan  t_tabel = 1,661, yaitu thitung sebesar 2,774 > 1,661. Selain itu dapat dibuktikan dengan ketentuan nilai signifikasi sebesar 0,05, yaitu nilai signifikasi t sebesar 0,007 < 0,05.  Setelah itu, Kapasitas Sumber Daya Manusia (X1) dan Pemanfaatan Teknologi Informasi (X2) berpengaruh secara simultan terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y). Hal ini dibuktikan dengan dengan Fhitung = 64,442 > Ftabel = 3,09 dengan tingkat signifikan 0,000 < 0,05.

This research aims to determine the degree to which liquidity, profitability, and leverage affect dividend policy in Food and Beverage Sub Companies listed on the IDX from 2017 to 2019. Purposive sampling is conducted in this kind of quantitative study, with up to 11 samples drawn from a total of 32 organizations. In this study, the following analytical tools were applied: the Validity Test, Reliability Test, Classic Assumption Test, Multiple Linear Regression Analysis, t Test, F Test, and Coefficient of Determination Test. To the study's findings based on the limited test, liquidity significantly affects dividend policy. Leverage has a low positive impact on dividend policy as well as a low positive impact on profitability.

Penelitian ini bertujuan mengetahui efektivitas pengelolaan dana bantuan operasional sekolah (BOS) pada SMA Katolik Rantepao. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dimana penelitian tersebut dianalisis, disimpulkan dan disajikan dalam bentuk perhitungan angka. Teknik pengumpulan data dilakukan dengan cara pengambilan data yang berkaitan dengan penelitian di lapangan serta melalui kepustakaan dimana pengumpulan data-datanya dilakukan dengan mempelajari buku-buku, skripi, jurnal yang berkaitan dengan judul penelitian. Teknik analisis data dalam penelitian ini adalah teknik dengan menggunakan rumus dan hasil penelitian ini diperoleh bahwa efektivitas realisasi pengelolaan dana BOS tahap I adalah 101,35 artinya pengelolan dana BOS pada SMA Katolik Rantepao sangat efektif dari anggaran tahap I sebesar 215.100.000, tahap II 100% dengan kriteria efektif dari anggaran Rp 286.800.000 dan tahap III persentasenya 72,51% dengan kriteria kurang efektif karena dari anggaran sebesar Rp 211.950.000 dan realisasinya pada tahap III adalah sebesar
Rp 211.950.000.
 

This research was conducted at PT Fajar Indah Anindya Medan. The level of work discipline that can be seen from the delay and absence of employees. Job promotion systems that are still based on seniority are not based on work performance and employee discipline. Punishment that has not been resolute to employees. The population and sample in this study were 42 employees. The sampling technique used is saturated samples Data collection techniques are pembainigain kueisoner, interviews and documentation studies. Data analysis uses validity and reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient and hypothesis testing.Conclusions in the study that simultaneous job promotion and punishment affect the work discipline of employees of PT Fajar Indah Anindya Medan. Partially, job promotion influences the work discipline of PT Fajar Indah Anindya Medan employees. Partially punishment affects the work discipline of PT Fajar Indah Anindya Medan employees. The magnitude of the determination coefficient that the adjusted R Square value is 0.502 means that promotion and punishment can explain employee discipline at 50.2% and the remaining 49.8% (100-50.2) influenced by other variables outside of this study such as: compensation, leadership and supervision of work and so on

PT.Senteral Inti Gas is a company engaged in the field of gas distributors. Problem that occur in the company is: a decrease in employee work performance which is characterized by frequent errors in work, employee attendance rates began to decline and the emergence of procrastination work. The population in this study were all employees in the company of 67 people. The sample is taken by a saturated sampling technique in which all members of the population are used as samples. Thus the sample in this study amounted to 67 people. The simultaneous hypothesis test results show that reward and punishment have an influence on the work performance of employees of PT.Senteral Inti Gas Medan. The results of the partial hypothesis test show that the reward variable has a more dominant influence on the work performance of PT .enteral Inti Gas Medan employees compared to the punishment variable.

Penelitian ini bertujuan untuk mengetahui pengaruh Good Governance (X1) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y), Pemahaman Akuntansi (X2) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y), Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y) serta pengaruh secara simultan Good Governance (X1), Pemahaman Akuntansi (X2) dan Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). penelitian ini merupakan penelitian kuantitatif dengan  pendekatan asosiatif. Jenis data yan digunakan pada penelitian ini adalah data primer. Data penelitian ini diperoleh dari penyebaran kuesioner.penelitian ini dilakukandengan menggunakan metode total sampling, dimana seluruh anggota populasi dijadikan sampel. Sampel dalam penelitianini adalah Kepala OPD, bendahara OPD dan Kepala Sub Bagian Keuangan OPD yang berada di Kabupaten Tanah Datar.
Hasil penelitian menunjukkan bahwa secara parsial Good Governance (X1) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 11,840 > ttabel sebesar 1,675 dan nilai signifikansinya 0,000 < 0,05. Pemahaman Akuntansi (X2) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,016 > ttabel sebesar 1,675 dan nilai signifikansinya sebesar 0,000 < 0,05. Kemudian, Pengendalian Akuntansi (X3) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 2,796 > ttabel sebesar 1,675 dan nilai signifikansinya sebesar 0,007 < 0,05. Serta Good Governance (X1), Pemahaman Akuntansi (X2) dan Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan Fhitung sebesar 134,300 > Ftabel sebesar  dan nilai signifikansinya sebesar 0,000 < 0,05.

Marinus Ronal,2021.”Analisis Produktivitas Pada UD.Fika Jaya Kabupaten Tana Toraja”. Pengukuran produktivitas merupakan suatu alat manajemen yang penting di semua tingkatan ekonomi.Setiap perusahaan pasti berupaya memaksimalkan output dan meminimalkan input dari perusahaan,dengan cara melakukan perbaikan-perbaikan didalam  perusahaan itu sendiri.Nilai Indeks Produktivitas tertinggi Produksi 150,136, Indeks Produktivitas  Organisasi 138,74, Indeks Produktivitas Penjualan 351,15, Indeks Produktivitas Produk 188,13, Indeks Produktivitas Tenaga Kerja 122,69, Indeks produktivitas Modal 143,75

A finance company is a company that provides loans to prospective borrowers with certain guarantees such as PT. Internusa Tribuana Citra Multi Finance Medan Branch. In this business, company funds are often embedded because of debtors who are in arrears. Therefore, the company has a field officer who functions to collect debtor's house and make a withdrawal of the financing unit that has exceeded the reasonable limit of the time of payment. The implementation of billing activities carried out is definitely related to the work safety of each field officer. Work safety issues such as beatings experienced by field officers have an impact on the implementation of billing. This resulted in the billing process becoming less than optimal because the officers were worried about their safety. In addition, the work environment also impacts on employee performance, such as lack of work space that makes employees not free to work, relationships that are not good affect the communication process in decision making and document filing that is not neat will affect the document search process. The purpose of this study was to determine the effect of work safety and work environment on the performance of employees. The analytical method used is quantitative descriptive analysis method. The population in this study were 51 people who were employees of PT. ITC Multi Finance Medan Branch and also as a respondent. The method of data collection is done by interviewing, distributing questionnaires, documentation and literature. Variables taken with a Likert scale. The data analysis model used to answer the hypothesis is multiple linear regression analysis.The results showed that simultaneously the work safety and work environment did not significantly influence the performance of PT. Medan Branch Internusa Tribuana Citra Multi Finance, and partially has no effect on performance.

Consumer behavior is the study of how individuals, groups, and organizations select, purchase, use, and use goods, services, ideas, or experiences to satisfy their needs and wants. In Islamic economics, the goal of consumption is to maximize maslahah. Maslahah includes the integration of physical benefits and elements of blessing. In consumption, Islam positions it as part of economic activity that aims to collect rewards towards falah (happiness in the world and the hereafter). The motive for consumption in Islam is basically maslahah (public interest or general human good) for needs and obligations. In Islam, consumption cannot be separated from the role of faith. The role of faith is an important benchmark because faith provides a perspective that tends to influence human behavior and personality. Therefore, consumption is important because it fulfills the needs of human life. Without consumption, humans will not survive. What's more, consumption during the COVID-19 pandemic is in violation of the rules and other consumer rights.

Penelitian ini bertujuan untuk mengetahui Pengaruh Partisipasi Masyarakat (X1) terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y), Pengaruh Akuntabilitas Pengelolaan Dana Desa (X2)  terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil penelitian menunjukkan bahwa Partisipasi Masyarakat (X1) berpengaruh terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan  thitung  sebesar 3,623 > 1,665 dan nilai signifikasi t sebesar 0,001 < 0,05. sedangkan Akuntabilitas Pengelolaan Dana Desa (X2) berpengaruh terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan thitung  sebesar 3,973 > 1,665 dan nilai signifikasi t sebesar 0,000 < 0,05. Setelah itu, Pengaruh Partisipasi Masyarakat (X1), Akuntabilitas Pengelolaan Dana Desa (X2) berpengaruh secara simultan terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan Fhitung sebesar 45,330 > 3,12. dan nilai signifikasi F sebesar 0,000 < 0,05.

Peneliti menilai bahwa penurunan prestasi kerja karyawan dapat disebabkan kurangnya kerjasama antar tim dan setiap individu cenderung menjatuhkan. Hal ini mungkin dapat disebabkan oleh penempatan kerja yang dilakukan oleh perusahaan saat ini yang tidak tepat dikarenakan perusahaan menerima orang-orang yang tidak berpengalaman untuk mengisi beberapa posisi. Akibatnya karyawan lama sering mengeluh karena karyawan baru tersebut sering bertanya kepada mereka. Dan juga pada hal kinerja, pimpinan sering memberikan instruksi yang tidak jelas serta penilaian kinerja yang tidak sesuai harapan karyawan. Penelitian ini dilaksanakan di PT Harini Mandiri Medan dengan jumlah sampel sebanyak 42 orang. Teknik sampling yang digunakan adalah sampel jenuh dan teknik pengumpulan data menggunakan wawancara, studi dokumentasi, dan hasil kuesioner yang telah dibagikan. Sedangkan untuk analisis data, peneliti menggunakan analisis regresi linear berganda. Kesimpulan dari penelitian ini bahwa penempatan kerja dan kinerja tidak berpengaruh terhadap prestasi kerja karyawan PT Harini Mandiri Medan. Secara parsial penempatan kerja tidak berpengaruh terhadap prestasi kerja PT Harini Mandiri Medan. Secara parsial kinerja tidak berpengaruh terhadap prestasi kerja PT Harini Mandiri Medan.

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh work-life balance, stres kerja, dan kompensasi Auto 2000 Kediri Hasanudin sangat penting untuk mengetahui seberapa besar pengaruhnya terhadap kinerja karyawan Auto 2000 Kediri Hasanudin. Dengan mengetahui hubungan tersebut, diharapkan perusahan Auto 2000
Kediri Hasanudin mampu mempertahankan bahkan meningkatkan dari variabel-variabel yang telah disebutkan sehinga kinerja karyawan Auto 2000 Kediri Hasanudin semakin meningkat. Teknik pengambilan sampel pada penelitian ini, menggunakan sampel jenuh, dimana  semua  populasi  bengkel  Auto  2000  Kediri  Hasanudin  digunakan  sebagai responden. Data pada penelitian ini diperoleh melalui observasi, wawancara, dan kuesioner.
 
 Serta Teknik analisis data dalam penelitian ini mengunakan uji statistic melalui uji validitas dan reabilitas, uji asumsi klasik, uji regresi linier berganda, uji hipotesis melalui uji t dan uji f dengan menggunkan SPSS 25 for windows. Berdasarkan hasil analisis yang digunakan, hasil penelitian menunjukan bahwa work-life balance dan stres kerja secara parsial berpengaruh signifikan terhadap kinerja karyawan, tetapi kompensasi secara parsial tidak berpengaruh signifikan terhadap kinerja karyawan Auto 2000 Kediri Hasanudin.

Tujuan dari penelitian ini : 1). Untuk mengetahui dan menjelaskan pengaruh kualitas pelayanan terhadap keputusan pembelian konsumen di CV Pesona Utama Semarang. 2). Untuk mengetahui dan menjelaskan pengaruh harga terhadap keputusan pembelian konsumen di CV Pesona Utama Semarang.
Responden dalam penelitian ini adalah konsumen di CV Pesona Utama Semarang, sebanyak 71 orang. Teknik pengambilan sampel dalam penelitian ini adalah sensus dimana semua populasi sebagai sampel. Jenis penelitian ini adalah kuantitatif dengan analisis yang digunakan regresi linier berganda dengan data deskriptif.
Hasil dari penelitian ini dapat disimpulkan bahwa : 1). Kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen di CV Pesona Utama Semarang. 2). Harga berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen di CV Pesona Utama Semarang.

This study aims to prove the effect of firm size, capital structure, and solvency either partially or simultaneously on firm value in the transportation sub-sector listed on the Indonesia Stock Exchange. The period used in this study is 6 years, starting from 2015-2020. This research uses a quantitative approach with an associative approach. And the sampling technique used in this research is the purposive sampling technique. The type of data used in this research is secondary data. So that the sample in this study amounted to 22 companies that are in the Transportation Sub-Sector listed on the Indonesia Stock Exchange in the 2015-2020 period. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that partially firm size has a positive and significant effect on firm value, partially capital structure has a negative and significant effect on firm value, then partially solvency has a positive and significant effect on firm value. The results of the study simultaneously show that firm size, capital structure, and solvency have an effect on firm value

In order to find out indications of the influence of store atmosphere, service quality, and customer experience on consumer satisfaction at Bhineka Muda Merdeka, a study using a population, namely all consumers from Bhineka Muda Merdeka Denpasar, took a sample of 120 people. Based on these results, it can be concluded that the indication of store atmosphere has a positive and significant impact on customer satisfaction with the results of t-count 3,425 > t-table value 1,7 and a significance value of 0,001 <0,05. Another indication is that the quality of service has a positive and significant impact on consumer satisfaction, with the results of t-count 2,699 > t-table value 1,7 and a significance value of 0,008 <0,05. The last indication is that customer experience has a positive and significant impact on consumer satisfaction, with the results of t-count 2,910 > t-table value 1,7 and a significance value of 0,004 <0,05. Broadly speaking, there are indications simultaneously between store atmosphere, service quality, and customer experience on customer satisfaction of 34,9%.

There has been a lot of rapid growth in Micro, Small and Medium-sized Enterprises (MSMEs) in Indonesia in recent years. MSMEs are critical to the overall health of the national economy. They are responsible for creating jobs and generating profits, which in turn helps support other parts of the economy. The development of MSMEs is hoped to reduce the unemployment rate, which will result in an increase in people's purchasing power and growth in the country's economy.
The purpose of the study is to see an overview of how business motivation and performance and the impact of business motivation on the performance of business actors. The population is 461 business actors. The sampling technique using the Slovin Formula was obtained by a sample of 81 people. The analysis method in this study uses descriptive and verificatif analysis consisting of regression analysis, correlation, coefficient of determination.
The results of the descriptive analysis show that business motivation has a score of 81.36 which means that business actors have excellent business motivation with the lowest score on the expectation indicator and the highest score on the intensive indicator. As for the Business Performance variable, it has a score of 69.52 which means that business actors already have good business performance with the lowest score on the indicator of increasing sales and the highest score on the indicator of increasing profits. The results of the verificative  analysis Business motivation has a significant effect on business performance in the Sukaregang Kulit Industry Center, Garut Regency. Good business motivation is needed to support business performance.

his study aims to determine the Effect of Transparency (X1) on Village Financial Management (Y), the Effect of Accountability (X2) on Village Financial Management (Y). The results showed that Transparency (X1) had an effect on Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 9,823 > t_table of 1,673 with a significance value of 0,000 < 0,05. While Accountability (X2) affects Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 5,729 > t_table of 1,673 with a significance value of 0,000 < 0,05. After that, Transparency (X1), Accountability (X2) have a simultaneous effect on Village Financial Management (Y). This result is proven by having a value of F_(count ) 101,905> F_(table ) 3,17, with a significant value of 0,000 < 0,05.

The occupational safety and occupational health program created by the company in an effort to reduce the number of work accidents that occur when employees work and have an impact on employee performance so that company goals cannot be achieved optimally. Therefore, researchers are interested in studying more deeply and aim to find out how much influence occupational safety and occupational health have on the performance of employees. PT. Primatexco Indonesia. The population of this study was 216 employees and a sample of 68 employees. This research uses a quantitative approach and its analytical techniques, namely double liniear regression analysis. The results of the research obtained occupational safety (X1) has an effect and is significant on employee performance and occupational health (X2) has an effect and is significant on employee performance.

The purpose of this study is to analyze the effect of operational costs and operational costs on sales volume. The research method used is quantitative research. The data used is in the form of secondary data, namely the financial statements of PT. XYZ on type C motorcycle products in 2016-2020. Based on multiple linear regression analysis tests, the results of (1) operational costs did not have a significant effect on sales volume, (2) promotional costs did not have a significant effect on sales volume, and (3) operational costs and promotional costs did not have a significant effect on sales volume.

Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas (X1) terhadap Kualitas Audit (Y), Kompetensi Auditor (X2) terhadap Kualitas Audit (Y) serta pengaruh secara simultan Akuntabiitas (X1) dan Kompetensi Auditor (X2) terhadap Kualitas Audit (Y). Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Jenis data yang digunakan pada penelitian ini adalah data primer. Data penelitian ini diperoleh dengan menyebarkan kuisioner.
Hasil penelitian menunjukkan bahwa Akuntabilitas (X1) berpengaruh terhadap Kualitas Audit (Y). hasil ini dibuktikan dengan thitung sebesar 3,577 > t tabel sebesar 1,674 dan nilai signifikannya sebesar 0,001 < 0,05. Lalu, Kompetensi Auditor (X2) berpengaruh terhadap Kualitas Audit (Y). Hasil ini dibuktikan dengan thitung sebesar 2,180 > ttabel sebesar 1,674 dan nilai signifikannya sebesar 0,034 < 0,05. Serta, Akuntabilitas(X1), dan Kompetensi Auditor (X2) secara simultan atau bersama-sama berpengaruh terhadap Kualitas Audit (Y). Hasil ini dibuktikan dengan fhitung sebesar 19,539 > ftabel sebesar 3,18. Dan nilai signifikansinya sebesar 0,000 < 0,05.
 

Penggunaan tenaga kerja yang efektif dan terarah merupakan kunci dari motivasi kerja karyawan sehingga dibutuhkan suatu kebijakan perusahaan untuk penggerak karyawan agar mau bekerja lebih produktif sesuai dengan rencana yang telah ditetapkan. Para karyawan mengharapkan bahwa hasil kerja akan berhubungan positif dengan tunjangan yang diberikan oleh perusahaan. Tujuan dari penelitian di PT. Dexa Konstruksindo Persada. Dalam melaksanakan penelitian ini, teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dan kuesioner, analisis dokumen dan kajian pustaka, serta pengumpulan data yang diambil dari buku-buku. Populasi pada penelitian ini adalah sebagian karyawan PT. Dexa Konstruksindo Persada sebanyak 58 orang. Responden yang dijadikan sampel dalam penelitian ini adalah 30 orang. Model analisis data yang digunakan untuk menjawab hipotesis adalah analisis linier berganda.Dari hasil penelitian dikemukakan bahwa hasil uji F atau secara simultan menunjukkan bahwa terdapat pengaruh yang signifikan antara pelatihan dan tunjangan terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada. Hasil uji t atau secara parsial menunjukkan bahwa pelatihan berpengaruh Persada parsial terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada dan tunjangan berpengaruh secara parsial terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada. Hasil uji koefisien determinasi menunjukkan bahwa besarnya pengaruh tunjangan dan pelatihan terhadap motivasi kerja adalah sebesar 0,381 atau 38,1% sedangkan sisanya sebesar 61,9% dipengaruhi oleh faktor-faktor lain di luar penelitian ini seperti : keselamatan kerja, komunikasi, pengembangan karir, kepuasan kerja, dan lain sebagainya.

Pada Agustus 2022 inflasi sudah mencapai angka 4,69, dengan adanya kenaikan BBM dan diikuti dengan kenaikan tarif transportasi bisa mengerek inflasi jauh lebih tinggi lagi. Indef telah menghitung jika kenaikan tarif ojek online bisa memicu kenaikan inflasi hingga 2%, maka secara makro akan mengurangi PDB hingga Rp1,76 triliun dan menyebabkan gaji atau upah tenaga kerja nasional secara riil turun 0,0094%. Keputusan kenaikan tarif ojek online tertuang dalam Keputusan Menteri Perhubungan (KM) Nomor KP 564 Tahun 2022 Tentang Pedoman Perhitungan Biaya Jasa Penggunaan Sepeda Motor yang Digunakan untuk Kepentingan Masyarakat yang Dilakukan dengan Aplikasi. Penyesuaian biaya jasa penggunaan sepeda motor yang berlaku mulai 10 September 2022 akan mendorong inflasi, selain itu kenaikan tarif ojek online juga akan mendorong masyarakat pengguna ojek online pindah ke moda transportasi lain atau bahkan kendaraan pribadi. Jika banyak masyarakat yang beralih menggunakan kendaraan pribadi akan menambah kemacetan dan kerugian ekonomi,
 

This study aims to determine and analyze what factors can influence a Purchase Decision (study at Elegant Soes Bukittinggi store). The population in this study are customers who have shopped at the Elegant Shoes store, especially those who live in the city of Bukittinggi with a total sample of 100 respondents who were taken using the Purposive Sampling technique. Primary data collection uses questionnaires distributed to customers who have shopped at the Elegant Shoes store and secondary data collection uses literature studies from reading sources such as books, journals, websites and articles related to research. The results of hypothesis testing in this study state that all hypotheses can be accepted, where the Consumer Behavior variable has a positive and significant effect on the Purchasing Decision variable. This Purchase Decision identifies that the higher the usefulness of the product and the suitability of the product to the consumer's purchase value, the higher the value of the purchase decision and the Online Promotion variable has a positive and significant effect on the Purchase Decision variable, this indicates that the higher the intensity of online promotions carried out by the Elegant Shoes store it can improve the purchasing decisions made by consumers.

The purpose of this study was to determine the effect of organizational culture (X1) and direct financial compensation (X2) on employee job satisfaction (Y). This research is a quantitative approach by performing parametric statistical analysis in the form of multiple linear regression analysis. The population in this study were 207 employees and a sample of 52 respondents using the Nonprobability Sampling technique. Data collection techniques using a questionnaire. The data was processed using SPSS (Statistics of Package for the Social Sciences) version 22 for window.
The results showed that partially variable X1 and Variable X2 had significant effect on variable Y. Meanwhile, simultaneously, organizational culture and financial compensation had a positive and significant effect on job satisfaction and the determinant coefficient was 69.6%.

This study aims to determine the effect of Talent Management, Knowledge Management, Performance Assessment, Personality, and Creativity on the Career Development of the Ministry of Religion's Office employees, Padang Pariaman Regency. The population in this study were all employees the Ministry of Religion, Padang Pariaman Regency, with as many as 62 people. By using the Multiple Linear Regression method. The results of this study indicate that talent management has a positive influence on employee career development at the Office of the Ministry of Religion of Padang Pariaman Regency, Knowledge management has a positive influence on the career development of employees of the Ministry of Religion Office of Padang Pariaman Regency, Performance appraisal has a positive influence on employee career development. Office of the Ministry of Religion of Padang Pariaman Regency, Personality has a positive influence on the career development of employees of the Office of the Ministry of Religion of Padang Pariaman Regency, Creativity has a positive influence on the career development of employees of the Office of the Ministry of Religion of Padang Pariaman Regency.
 

Excellent service is very important for companies to increase profits and competitive strategies with competitors. This study aims to determine the effect of service quality on customer satisfaction at PT Capella Daihatsu Pematangsiantar. This research is quantitative and  descriptive. The sample used was 94 people who were taken by purposive sampling technique. The analytical technique used is to test the validity, reliability test, normality test, t test, to determine the magnitude of the effect used a simple linear regression model. The results of this study indicate a significant positive effect between service quality and customer satisfaction. The magnitude of the effect of service quality is 36.4% on service satisfaction and the remaining 63.6% is influenced by other variables not examined such as customer relationship management and others.

This study is to test and analysis education influence and wages toproductivity work employee office Dinas Pasar Kota Padang. Independent variable used independently is education influence (X1) and wages (X2), variable dependentis productivity work employee (Y). Breedstudy methodused is causative method.
Data Used is data primer and sekunder. Data Primer obtained with method interview to sample as much ninety seventh people employee Dinas Pasar Kota Padang. As for instrument analysis which is Regresion Linear Multiple with Programe SPSS version 19.0.

Persaingan bisnis yang begitu kompetitif saat ini menuntut setiap perusahaan untuk mampu bersaing, agar perusahaan bisa bertahan hidup, berkembang dan mencapai tujuan yang diinginkan yaitu memperoleh laba yang optimal. Oleh karena itu peranan akuntansi manajemen dalam masalah pengendalian kualitas atas produk yang dihasilkan menjadi perhatian utama. Pelaksanaan pengendalian kualitas tidak lepas dari biaya kualitas yang harus dikeluarkan oleh perusahaan, karena untuk menghasilkan kualitas yang tinggi dibutuhkan biaya kualitas yang  terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan baik internal maupun eksternal. Kegiatan pengendalian tersebut diharapkan dapat meningkatkan kualitas sehingga diperoleh output yang benar-benar baik, sehingga akan menekan atau mengurangi jumlah produk yang rusak, karena apabila dalam proses produksi banyak terjadi produk rusak, maka perusahaan akan mengalami kerugian yang diakibatkan oleh banyaknya biaya, tenaga waktu yang dikeluarkan. Dengan dikeluarkannya biaya kualitas diharapkan dapat menekan kerugian yang disebabkan oleh produk rusak. Metode penelitian yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan alasan tidak menggunakan pengujian statistik  Ruang lingkup penelitian ini yaitu membahas pengendalian kualitas dan biaya kualitas   untuk produksi jenis square pile. Dari hasil penelitian  menunjukkan bahwa biaya kualitas yang telah dikeluarkan perusahaan sudah cukup efisien karena perbandingan total biaya kualitas terhadap penjualan masih dibawah standar yang ditetapkan yaitu 2,5 %  dimana pada tahun 2012 sebesar 1,39 %, tahun 2013 sebesar 1,58 % dan tahun 2014 sebesar 1,18 % dari penjualan.Dan tingkat kerusakan produk dari tiga tahun  tersebut menurun dan masih dibawah standar yang ditetapkan yaitu 1 %, dimana pada tahun 2012 sebesar 0,47 %, tahun 2013 sebesar 0,62 % dan tahun 2014 sebesar 0,45 %.
 
 
 

Culture has an important role in the company. One of the elements in corporate culture is values. Companies must ensure that the culture is acceptable and even practiced by employees. PR Sukun it self has problems related to employees' understanding of their cultural values. Internalization can be used as one of the company's strategies to ensure that cultural values ​​can be accepted and implemented. Of course, guidelines are needed as the basis for the implementation of internalization. Purpose of this study is to know the guidelines formulation process for the internalization of corporate cultural values. This research uses descriptive-qualitative. Data collected by triangulation method that are interviews, documentation, and observation. The results show that PR Sukun had espoused values “Sukun Kuat”, that are (contibutive, strong, original, and tados). Moreover, this research also got information about conditions and steps for internalizing the current PR Sukun values. The results are compared with the references obtained by the writer to make recommendation. The recommendations of this guideline contain the preparation of guide or internalization materials, the formation of agents of change and their duties, planning of internalization programs, and monitoring evaluations.

This study aims to determine the effect of organizational commitment, service quality, and employee performance on community satisfaction on employees of the Class IIA Padang Penitentiary. The method used in this research is quantitative research with a descriptive approach. The population in this study were employees of the Class IIA Penitentiary in Padang. The sample used was 144 people using a saturated sampling technique (census). The data analysis technique is multiple linear regression. The results showed that: (1) Organizational commitment has a positive and significant effect on community satisfaction. (2) Service quality has a positive and significant effect on community satisfaction. (3) Employee performance has a positive and significant effect on community satisfaction. (4) Organizational commitment, service quality, employee performance together have a positive and significant effect on community satisfaction in the Class IIA Padang Penitentiary.

Regional Water Company (It’s call PDAM) running the company well, especially the increase in the company's performance. PDAM performance as the Regional Owned Enterprises (enterprises) influenced by PDAM ability to pay debts of the company. It is known that the debts PDAM Semarang enough to affect the revenues and costs,  water treatment that requires no small cost that makes spending much of the income (profit) derived from the sale of water of PDAM Semarang city. Improvements continue dilalukan so that the performance of PDAM Semarang city increased through the classification level of success PDAM. The purpose of this study was to analyze the development of financial performance PDAM  of Semarang city  based Kepmendagri No. 47 of 1999 from the year 2011 up to 2012. Based on the assessment of performance has been analyzed, that the value obtained for the year 2011 and the year 2012 is 35 with a weighting of 27.25%.
Judging from the values obtained and the weight is known that the performance of financial performance PDAM Semarang is well in the year 2011 to the year 2012, but otherwise has not reached its maximum value and performance weight based Kepmendagri No. 47 of 1999 which is the value of 60.
 
 
 

Education, training and motivation greatly affect the performance of employees of an organization. The purpose of this study was to analyze the effect of education, training and motivation on the performance of the Fire and Rescue Service Sub-dept. of Sector 2, Palmerah District, West Jakarta. The research population was 80 people and the research sample, that is, all the population was used as the research sample (census). The analysis method uses correlation, determinant coefficient, multiple linear regression analysis, t test, F test (Anova) with SPSS software.
The results of the study were only education which had no significant effect, while training and motivation had a significant effect on employee performance, while simultaneously had a significant effect on the performance of the Fire Service Sub-dept. Linear Regression Analysis Y = 0.617 + 0.150 X1 + 0.222 X2 + 0.158 X3 and the determinant coefficient is 80.1%.

This research is to find out how the understanding of good governance in the DPRD of Fifty Cities Regency is in the context of Supervision of the formation of Regional Regulations. This study used a purposive sampling technique where the researcher selected 9 key informants from different fields and then this research was analyzed by quantitative descriptive. The results of the study show that good governance is basically a concept that refers to the process of achieving decisions and their implementation that can be accounted for together. The importance of understanding good governance is something that must be fulfilled by every member of the DPRD so that the optimization of the supervisory function can run effectively and efficiently. Unproductive in formulating regional regulations, it is necessary to have optimal monitoring and in-depth evaluation of the outputs of regional regulations which will be a reflection of the government in being responsible for the results of these regional regulations. For this reason, it is necessary to have the participation of all stakeholders, including the community.

Penelitian ini untuk menguji pengaruh Hubungan Kerja dan Beban Kerja Terhadap Kepuasan Kerja Pegawai pada Badan Pertanahan Nasional (BPN) Kota Cilegon. Metode yang digunakan adalah Metode Kuantitatif berjenis Deskriptif dan Asosiatif. Populasi sebanyak 90 pegawai dan sampel sebanyak 90 pegawai. Sampel yang digunakan teknik sampel jenuh (tidak sampai 100). Data dikumpulkan dengan menggunakan kuesioner dan wawancara. Untuk menguji model dan hipotesis, digunakan program SPSS Versi 22. Analisis yang digunakan adalah analisis linier berganda dengan menggunakan teknik analisis data yang telah memenuhi uji validitas, uji reliabilitas dan uji asumsi klasik. Berdasarkan hasil penelitian ini menunjukkan: Hubungan Kerja secara parsial berpengaruh positif dan signifikan terhadap Kepuasan Kerja Pegawai, hasil uji t menunjukan bahwa thitung 6,449 > 1,662 ttabel dengan tingkat signifikansinya sebesar 0,000 < 0,05. Beban Kerja secara parsial berpengaruh positif dan signifikan terhadap Kepuasan kerja Pegawai, hasil uji t menunjukan bahwa thitung 9,663 > 1,662 ttabel dengan tingkat signifikansinya sebesar 0,000 < 0,05. Hasil uji F menunjukan bawah Fhitung 112,897 > 3,10 Ftabel dengan tingkat signifikansinya sebesar 0,000 < 0,05 dapat disimpulkan bahwa variabel Hubungan Kerja dan Beban Kerja secara simultan berpengaruh positif dan signifikan terhadap Kepuasan Kerja.

Penelitian ini dilatar belakangi oleh fenonema Masalah Keagenan yang terjadi di dunia nyata. Dimana perusahaan memiliki pihak yang disebut Principal (pemilik perusahaan) dan Agent (Manajer perusahaan). Kedua pihak ini memiliki kepentingan yang berbeda. Kepentingan yang berbeda ini terkadang memicu agent untuk melakukan Earnings Management. Earnings Management adalah pilihan yang dibuat oleh manager terkait dengan kebijakan akuntansi, atau tindakan riil yang dapat mempengaruhi earnings  agar manajer yang bersangkutan dapat mencapai tujuan pelaporan earning tertentu. (Scott. 2011: 423). Riset ini bertujuan untuk mengetahui pengaruh struktur kepemilikan, ukuran kantor akuntan public, spesialisasi industry terhadap earnings management. Penelitian ini didasari oleh beberapa penelitian,  Pertama, penelitian Gerayli, Yanersari dan Ma’atoofi (2011) tentang dampak kualitas audit terhadap earning management. Hasil dari penelitian ini menyatakan bahwa ketika perusahaan di audit oleh kantor akuntan ternama maka kemungkinan diskresi akrual akan lebih kecil. Kedua, penelitian Bauhwede (2000) tentang dampak kualitas audit dan kepemilikan terhadap diskresi akrual manajemen. Dari penelitian ini ditemukan bahwa kualitas audit dan kepemilikan public berlaku sebagai konstrain pada income decreasing earning manajemen. Penelitian ketiga dilakukan pleh balsam. Krishnan dan yang (2003) tentang spesialisasi industry auditor terhadap kualitas earning. Dari penelitian ini ditemukan bahwa klien dari auditor yang memiliki spesialisasi industry memiliki DAC yang rendah dan ERC yang tinggi. Penelitian ini berbeda dengan penelitian terdahulu dalam hal  bahwa penelitian terdahulu hanya memfokuskan pada satu hal yang mempengaruhi earning manajemen sedangkan penelitian ini mencoba untuk mengelaborasi beberapa variable yang tidak tercantum dalam penelitian tersebut untuk mendapatkan jawaban yang lebih detail terkait dengan hal yang mempengaruhi earning manajemen. Data yang digunakan dalam penelitian ini adalah data sekunder dari Perusahaan yang go publik dan telah dipublikasikan dan hasil pemeringkatan penerapan Good Corporate Governance yang dilakukan oleh The  Indonesian  Institute  for Corporate Governance  (IICG). Metode yang digunakan dalam pengolahan data dalam penelitian ini adalah metode regresi. Hasil dari penelitian ini menemukan bahwa ternyata struktur kepemilikan yang terdiri dari kepemilikan institusional dan manajerial memiliki hubungan positif terhadap earnings manajemen sedangkan spesialisasi industry dan ukuran kantor akuntan public ternyata memiliki hubungan negative terhadap earnings manajemen
 
 

 
This study aims to determine simultaneously the influence of corporate culture on employee performance and motivation, knowing the partial effect of corporate culture and motivation on employee performance and determine the dominant variable affecting the performance of employees of PT. ADI DAYA.
This study uses a quantitative approach, the research is more emphasis on the objective measurement of the social phenomenon with a shot in the PT. ADI DAYA. Malang and the sample is determined by sampling a total of 61 employees. Variables in this research is Corporate Culture, Employee Motivation and Performance. The data analysis technique used is to use Regression Analysis, F test and t test.
Based on the calculation t test that has been done can be seen that the independent variables partially significant effect on the dependent variable. It is known from tcount independent variables that have a greater value than ttable. Regression coefficient of each independent variable is X1: 0.986; X2: 0.181 -1.749 constant. Corporate culture variables (X1) is a variable that dominant influence on employee performance with a beta value of 0.986. Meanwhile, the value of R2 is 0.927, which means that the independent variables affect significantly by 92.7% to the dependent variable, while the remaining 7.3% is influenced by other variables outside the research variables.
 
 

Customer satisfaction is very important to a company's services, because satisfied customers will come back, buy more, spread the experience to another friend, and is willing to pay more to do business with a trusted provider. Efforts to maintain customer satisfaction one of which is to monitor what they want from the services that are presented. This study aimed to measure the level of customer satisfaction in the business of outdoor education and training, in which customer satisfaction is measured on the dimensions of perceived service and expected service.
The population in this study is service users of the outdoor education and training at the Centre for Education and Training Managerial Behavior University of Wijaya Putra that training in January and June 2014, samples were taken by purposive random sampling technique amounts to 143 people. The variables of this study customer loyalty, service quality, perceived quality, perceived value, and customer expectation and customer complaints. Analysis of the data used is multiple linear regression analysis with hypothesis testing with the F test and t test.
The expected outcome of this research is the acquisition of the factors that affect customer satisfaction on service providers of outdoor education and training, in terms of quality of service indicators (tangibles, reliability, responsiveness, assurance and empathy). The results show that there is good agreement between the performance perceived by the user's expectations of the outdoor education and training services. These conditions can be considered satisfactory by management for the success of providing the best service to users of the service. Cartesian diagram determine the right strategy for the management to improve service quality are a top priority especially.
 
 

The capital market is an investment vehicle for those who have excess funds. People invest in the capital market with the aim of earning income or return on investment. Investment can be defined as an activity of placing funds in one or more assets during a certain period in the hope of obtaining income and or increasing the value of the investment. The main purpose of the company to invest is the rate of return. The main purpose of investors investing their funds in securities is, among others, to get the maximum rate of return through policies, for example, dividends at a certain risk will get certain results with minimal risk. From the results of the research, it is found that there is a negative influence of Ownership Structure, a positive influence of Dispersion of Ownership, and a negative influence of Capital Structure on the Dividend Policy of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2007-2011.

The company's performance can be seen from the profitability and sustainability in maintaining its business, especially retail companies. The purpose of this study was to examine the influence of factors that affect the performance of retail companies, such as DER, NPM and TATO. The population of this research is 25 companies and the research sample is 8 companies on the Indonesia Stock Exchange (IDX).The research method uses Normality Test, t test, Anova test, Coefficient of Determinants, Correlation and Multiple Linear Regression using SPSS software version 22.
The results of the research Net Profit Margin (NPM) and Total Asset Turnover (TATO) have a significant effect on Return on Assets (ROA), while the Debt Equity Ratio (DER) has no significant effect.
However, simultaneously the three independent variables (DER, NPM and TATO) have a significant effect on Return on Assets with the equation Y = -0.015 - 0.001X1 + 1.549X2 + 0.011X3.

This study aims to determine the effect of Return on Assets, Loan to Deposit Ratio, and Capital Adequacy Ratio on stock prices. In this study using stock prices as the dependent variable, and with three types of independent variables, namely Return on assets, Loan to Deposit Ratio, and Capital Adequacy. The population in this study are all conventional banking sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling, and as many as 24 companies were selected as samples. This research model uses a causal design and multiple linear regression analysis with secondary data types. The program used in this study uses the Statistical Program for Social Science (SPSS) 25 software in processing data. From these results it can be concluded that Return on Assets, Loan to Deposit Ratio, and Capital Adequacy simultaneously affect stock prices. Partially, Return on Assets (ROA) has a positive and significant effect on stock prices, Loan to Deposit Ratio (LDR) has a significant and negative effect on stock prices, and Capital Adequacy Ratio (CAR) has no effect on stock prices. Further researcher are expected to consider other variable related to stock prices or other sector and update research period for future period.

The platforms are usually owned by individuals, in the village of Pangkalan Dewa, West Kotawaringin Regency, there are 5 palm oil platforms, one of which is the CV Ibrahim Putra platform. Many farmers sell their oil palm harvests to the CV Ibrahim Putra platform, this can be seen from the farmer data in 2021 that there are 200-250 permanent farmers who sell their oil palm harvests to the CV Ibrahim Putra platform. on the other platforms there are less than 100 farmers. This type of research is field research. Subjects consist of employees and farmers who sell their crops to the CV Ibrahim Putra platform. The technique of determining the subject is purposive sampling. The data analysis is data collection, data reduction, data presentation, and conclusion drawing and verification. The buying and selling system of the CV Ibrahim Putra platform is to pick up the fruit to the farmer's land or the farmer delivers it directly to the CV Ibrahim Putra platform, then the fruit is weighed using a ram scale, the fruit that has been weighed will be paid by the platform in cash with a receipt of the sale. The buying and selling system of the CV Ibrahim Putra platform in terms of transactions and pricing is legal according to Islam because there are no violations of Islamic sharia provisions. The presence of the CV Ibrahim Putra platform has a positive value for farmers and can improve the economic welfare of oil palm farmers.