Waste management is a major environmental problem in Indonesia. The presence of social media provides the public with more opportunities to raise awareness of this issue. This study aims to explore the role of the Sungai Watch account in the waste cleanup program and how it affects the recovery of environmental awareness. This study uses a qualitative analysis method, involving a case study of Sungai Watch's activities and interactions on its social media accounts. The results show that Sungai Watch's effective use of social media increases community participation and raises public awareness of the importance of maintaining a clean environment. Waste cleanup programs promoted through social media can change community behavior in the short term and build the foundation for greater change in the long term.

This research aims to explore the marketing communication strategies applied by Marjan MSMEs in increasing the sales income of Bima woven fabrics in Ntobo Village. The type of research conducted is qualitative descriptive research using the theory of Integrated Marketing Communication (IMC). The place where this research was carried out was at MSMEs Marjan Rt 01, Rw 01, Ntobo Village, Raba District, Bima City. The study involved four informants, consisting of two key informants who are owners or managers of Marjan MSMEs, and two additional informants who are consumers or customers of Bima woven fabrics from Marjan MSMEs. The data collection techniques used include observation, interviews, and documentation. The results of this study are expected to provide a comprehensive overview of effective marketing communication strategies in increasing sales revenue of Bima woven fabrics, as well as provide recommendations that can help Marjan MSMEs in improving their marketing performance. As well as showing that Marjan MSMEs can increase sales of their products by planning marketing strategies through social media and direct media. The supporting factors in the marketing of Marjan MSMEs are the affordable price of products because they are direct producers, as well as the relatively small capital spent because they utilize social media and direct promotion. This conclusion provides an idea that an effective marketing communication strategy can be the key to improving MSME sales performance, by utilizing the potential of social media and direct promotion as the main means of reaching the market and increasing revenue.

This study aims to examine the partial and simultaneous effects of taste and word of mouth on purchasing decisions at Rumah Makan Dieng Prabumulih. The sample consisted of 100 respondents who are customers of Rumah Makan Dieng Prabumulih. This research employed a quantitative method with a descriptive approach using questionnaires as the primary data collection tool. The data were analyzed using multiple linear regression with SPSS version 26. The statistical test results indicate that the taste variable has a positive and significant partial effect on purchasing decisions, with a t-value of 4.265 greater than the t-table value of 1.661 and a significance level of 0.000 < 0.05. Similarly, the word of mouth variable has a positive and significant partial effect on purchasing decisions, with a t-value of 4.455 > 1.661 and a significance level of 0.000 < 0.05. Simultaneously, the taste and word of mouth variables have a positive and significant effect on purchasing decisions, with an F-value of 56.467 > 3.09 and a significance level of 0.000 < 0.05. The coefficient of determination (Adjusted R Square) is 0.528, indicating that 52.8% of purchasing decisions are influenced by taste and word of mouth, while the remaining 47.2% are influenced by other factors such as price, location, and so on.

This study aims to examine the influence of inflation, monetary policy, and market volatility on interest rate changes in state-owned banks in Indonesia during the 2019–2024 period. A quantitative associative approach was applied using secondary data collected from official financial reports. The analysis involved multiple linear regression, t-tests, and F-tests. The t-test results revealed that only inflation had a significant and negative impact on interest rates, while monetary policy and market volatility did not show significant effects. Simultaneously, the F-test indicated that the three variables did not significantly influence interest rates, supported by a low Adjusted R² value of only 13.4%. These findings suggest that other external factors outside the model play a more dominant role in determining interest rate fluctuations. The results emphasize the critical importance of inflation control and the need for a more comprehensive approach in shaping interest rate policy within state-owned banking institutions.

 
The textile and textile products (TPT) industry is one of the strategic sectors in the Indonesian economy with a significant contribution to Gross Domestic Product (GDP), employment, and national exports. In the first quarter of 2024, the manufacturing industry sector contributed 19.28% to national GDP, with the textile and apparel sub-sectors showing growth of 5.90% and 2.64% respectively year-on-year (yoy). However, this sector faces challenges in the form of global competition, illegal imports, and declining export volumes, which in 2023 reached their lowest point in the last nine years with a decline of 2.43%. In response, the government has tightened import policies, provided incentives, and reformed investment policies to attract more domestic and foreign investment. With these efforts, the TPT industry remains an important pillar of the national economy, although it requires further strategies to face challenges and ensure its sustainability. The type of data used in this study is secondary data that is quantitative in nature. The data needed is the annual financial report of PT ABC Tekstil Tbk from 2020-2024. The model used in this study is the Altman Z-Score model. This method is used to predict the risk of bankruptcy in a company. From the results of this study, it can be concluded that the analysis using the Altman Z-Score method at PT Sri Rejeki Isman Tbk, for the period 2020-2024 is in an unhealthy condition or in a Distress Zone condition and has quite serious financial problems.

This study aims to analyze the influence of influencer marketing on consumer loyalty of generation Z in Indonesia. Along with the development of technology and the dominance of social media, the marketing approach through influencer figures has become a strategy widely used by companies. Generation Z, which is a consumer group with high exposure to the digital world, tends to be more responsive to authentic and personal content than conventional advertising. This study uses a quantitative method with a survey approach to 150 respondents aged 18–24 years who actively use Instagram and TikTok. The results of the study indicate that influencer credibility, brand suitability, and content engagement levels have a significant influence on consumer loyalty of generation Z. This study provides theoretical and practical contributions to the development of digital marketing strategies based on emotional relationships and social trust.
 

Marketing of local culinary products in the post-pandemic era is necessitated by adaptation to significant changes in consumers’ habits and behavior. Arak Gwan Gwan Hoo, a traditional Balinese beverage of significant historical and cultural importance, is produced by Arak Gwan Gwan Hoo (GGH) Company, the oldest rice arak manufacturer in Singaraja, established in 1920. Therefore, this study aimed to analyze the marketing strategy carried out by Arak Gwan Hoo Bali in the New Normal era. A qualitative method was adopted with a focus on data collection through interviews and observations, which was then analyzed using SWOT (Strength, Weakness, Opportunity, Threat). The results show that the applicable marketing strategy to increase sales of Arak Gwan Gwan Hoo includes several main steps, namely business restructuring, product diversification, and expanding market access. Optimization of the main strategy was carried out through a retrenchment method by reducing assets and costs to increase operational efficiency. Furthermore, the implementation of a diversification strategy, both concentric, horizontal, and conglomerate, enables the company to expand its product line and adjust the offerings to market needs. Other strategic steps include divestment or reduction of unproductive assets and liquidation of less profitable parts of the business.
 
 

Environmental, Social, and Governance (ESG) performance is seen as a key factor in creating long-term corporate value and influencing investor perceptions of sustainability. Meanwhile, financial slack serves as a reserve that offers flexibility to support sustainability strategies. This study aims to examine the effect of ESG performance on corporate financial performance (CFP), with financial slack acting as a moderating variable. The research focuses on energy and basic materials companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample consists of 18 companies with 83 total observations, selected using purposive sampling. ESG data were obtained from Bloomberg. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA). The results show that ESG has a significant positive effect on CFP, while financial slack does not significantly moderate the relationship. These findings indicate that financial reserves have not been used strategically to support sustainability initiatives. ESG practices in Indonesia tend to be symbolic or merely window dressing and have yet to be fully integrated into long-term and substantive corporate strategies.

This study aims to examine the implementation of compliance audit in addressing non performing loan risk at PT Bank Perekonomian Rakyat Bina Usaha Dana in East Flores Regency. The research method used in this study is descriptive qualitative with data collection techniques using observation, interviews, documentation, and literature review. The research informants were the compliance director, internal audit executive officer, compliance and risk management executive officer, credit department head, and two debtors. The research results indicate that the implementation of compliance audit has not been optimal because it does not use tools such as C2R for detecting credit applications and the application of the 7P principle has not been maximized in the prospect, payment, and profitability, so there are still non performing loans in quite large amounts.

Garuda Indonesia, as the national airline, has a strategic role in supporting connectivity and economic growth in Indonesia. In recent years, the company has experienced significant financial pressure due to the pandemic, high operational costs, and dependence on external financing. This study evaluates Garuda Indonesia's financial performance through an analysis of its 2022 and 2023 financial statements, focusing on liquidity, profitability, and solvency indicators. Using a quantitative descriptive approach, data is analyzed through financial ratios and trend comparisons. The results of the study show that although the company recorded a net profit in 2023, most of the profit came from non-operational items, while cash flow and equity actually decreased further. These findings indicate that the financial recovery process is still fragile and highly dependent on temporary adjustments. This study emphasizes the importance of a more comprehensive restructuring strategy and provides practical implications for managerial decision-making, as well as being a relevant reference for academic studies in the field of aviation sector financial management.

Dynamic business markets require Micro, Small and Medium Enterprises (MSMEs) to continuously innovate in order to maintain competitiveness and increase business growth. This article discusses the product and service innovation strategies implemented by Bakso Simas Business in facing the challenges of a rapidly changing market. This research uses a qualitative method with a case study approach, where data is collected through interviews, observation, and documentation analysis. The results show that innovation in product variants, improving service quality, and utilizing digital technology are the main factors in increasing customer attractiveness and loyalty. In addition, differentiation strategies and adaptation to consumer trends play an important role in maintaining business sustainability. This study provides insights for MSME players in developing effective innovation strategies to face competition in a dynamic business market.
 
 

This study aims to analyze the factors that affect the profitability of banks that go public on the Indonesia stock exchange for the period 2020-2024. The population of this study were 57 banks listed on the Indonesia Stock Exchange and the total sample collected from the purposive sampling method was 10 banks for the 2020-2024 period, obtaining 50 observation data. The data used is secondary data in the form of financial statements with the analysis carried out including inferential statistics, classical assumption tests, panel data regression tests and hypothesis tests (t test, F test, coefficient of determination) which are analyzed using the Eviews version 12 application. The results of the research conducted explain that the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) has no partial effect on Return On Asset (ROA), while Operating Costs and Operating Income (BOPO) and Net Performing Loan (NPL) have a partial effect on Return On Asset (ROA). The F test results explain that the Capital Adequacy Ratio (CAR), Operating Costs and Operating Income (BOPO), Net Performing Loan (NPL), and Net Interest Margin (NIM) simultaneously affect Return On Asset (ROA).

The distribution of goods and services is a vital component of the Islamic economic system, emphasizing the principles of justice, transparency, and divine blessings. In Islamic thought, distribution is not merely an economic activity but also a means to ensure social welfare and equitable asset ownership. This article explores the concept of distribution from an Islamic economic perspective based on sharia principles such as justice (`adl), trustworthiness (amanah), and the prohibition of usury (riba) and hoarding (ihtikar). Using a descriptive qualitative approach, this study analyzes relevant scholarly literature to understand the role of Islamic distribution channels in building an inclusive and fair economic system. It also highlights the influence of Islamic business ethics, maqasid al-shariah, and the concept of khalifah (stewardship) in promoting a distribution process that is just, transparent, and accountable. The findings reveal that Islamic distribution systems are not only economically efficient but also enriched with spiritual and social values rooted in justice and solidarity.

Break Even Point (BEP) analysis is a method to determine the point where total revenue equals total costs, which is the basis for business decision making. This study examines BEP at PT Maju Bersama, a palm oil plantation company. The definition of BEP includes fixed costs and variable costs associated with production. Assumptions in determining BEP include stability of selling price per unit, consistency of production costs, and no significant changes in market demand. The calculation results show that PT Maju Bersama needs to produce a certain number of units to reach the break-even point. Thus, this analysis provides valuable insight for management in planning production strategies and cost control, as well as increasing the company's profitability in the future.

This article aims to conduct a systematic literature review of empirical and theoretical studies of the last five years (2020–2024) that discuss the relationship between financial performance and company value in various countries. The study summarizes the most commonly used financial performance indicators, such as ROA, ROE, EPS, and NPM, and evaluates their contribution to a company's value. In addition, this article analyzes the consistency and variation of research results based on methodology, geographic location, industry type, and theoretical approaches such as signal theory, agency, and stakeholders. The literature selection process is carried out through reputable databases (Scopus, Web of Science, ProQuest) with certain inclusion criteria. The results of the review show that internal factors such as CSR, ESG, green innovation, and risk management generally have a positive effect on the company's performance and value, depending on the context of implementation. This article is expected to be a critical and useful reference for future researchers in developing similar studies.

A company's human resource potential is basically one of the important capital and plays the most important role in achieving company goals. In producing good performance, leadership style, work environment and work motivation are a big influence for PT. Sentral Bra Makmur. The purpose of this study was to determine the effect of leadership style, work environment and motivation on the performance of employees of PT Sentral Bra Makmur in Bogor. This research is in the form of quantitative and qualitative research with data sources from primary data. The technique of sampling used accendintal sampling method with a sample of 100 respondents. The data analysis technique used is multiple regression analysis, t test, F test and coefficient of determination (R2) test. The results showed that leadership style had a significant effect on the performance of employees of PT Sentral Bra Makmur, the work environment had an insignificant effect on the performance of employees of PT Sentral Bra Makmur and work motivation had an insignificant effect on the performance of employees of PT Sentral Bra Makmur.
 
 

Financial statements serve as a crucial communication tool to convey a company's financial performance to investors and other stakeholders. One of the primary analytical tools used in evaluating financial performance is the profitability ratio. This ratio reflects a company’s ability to generate profit from its operational activities, indicating the efficiency of asset and capital management. The types of profitability ratios include Gross Profit Margin, Net Profit Margin, Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Operating Profit Margin, and Operating Ratio. Each ratio offers unique insights into a company's financial strength. This research uses a library research method and identifies various factors influencing profitability levels, such as capital structure, sales growth, company size, working capital, Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). The study concludes that profitability ratios are key indicators in assessing financial performance and play a vital role in investment decision-making.

This research focuses on analyzing the factors influencing the business development of Ayam Kampus Cimahi, a take-away culinary business that serves crispy chicken fillet rice with various sambal and sauce options. The study aims to identify and evaluate internal and external factors affecting business growth, enabling the formulation of more effective development strategies. The research employs a quantitative approach by collecting data through surveys and interviews with customers, as well as direct business operational analysis. The collected data is then analyzed to understand the relationship between variables influencing business performance. The findings indicate that digital marketing strategies, product quality, and competitive pricing significantly impact customer satisfaction and loyalty. Additionally, operational efficiency and responsiveness to changing trends are crucial factors in business sustainability. The conclusion of this study emphasizes that effective business management, product innovation, and the utilization of digital marketing strategies can enhance the competitiveness of Ayam Kampus Cimahi in the local culinary market. The recommendations provided include expanding menu variations, optimizing marketing strategies, and improving operational management to ensure sustainable business growth.

This study aims to determine the effect of Green Product on Repurchase Intention mediated by Brand Image at Fore Coffee in Makassar. The type of research used is explanatory research, which tests causal relationships between variables through hypothesis testing. The sampling technique employed is non-probability sampling using the purposive sampling method. The sample consists of 106 respondents. Data were collected through questionnaires, and data analysis was conducted using Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of the study indicate that (1) Green Product has a positive but not significant effect on Repurchase Intention, (2) Green Product has a positive and significant effect on Brand Image, (3) Brand Image has a positive and significant effect on Repurchase Intention, and (4) Green Product has a positive and significant effect on Repurchase Intention through Brand Image.
 
 

This study aims to evaluate the role of green accounting in supporting environmental sustainability at PT Dharma Satya Nusantara Tbk (DSNG). Using a qualitative case study approach, the research analyzes the company's sustainability reports. The results indicate that DSNG systematically records environmental costs and investments, including the conservation of 8,733 hectares of forest, the use of renewable energy, and the implementation of the NDPE (No Deforestation, No Peat, No Exploitation) policy. DSNG also engages local communities through training and sustainable forestry programs. The implementation of green accounting enhances the company’s transparency, accountability, and reputation, while also contributing to the achievement of the Sustainable Development Goals (SDGs). Green accounting has proven to be a strategic tool for promoting comprehensive and long-term sustainable performance in the agribusiness sector.

This study aims to analyze the effect of inflation rate, pawnshop income and gold price on the distribution of KREASI credit of PT. Pegadaian Kupang (Period 2016-2023). The type of research used is a case study method with a quantitative approach. This study uses secondary data in the form of inflation rate data, pawnshop income, gold price, and distribution of KREASI credit in the period from the first quarter of 2016 to the fourth quarter of 2023 in PT. Pegadaian Kupang. The data analysis technique used is multiple linear regression analysis, classical assumption test, and hypothesis test with the help of SPSS software. The results of the study indicate that simultaneously the inflation rate, pawnshop income and gold price have a positive effect on the distribution of KREASI credit. The inflation rate and income partially have a negative effect on the distribution of KREASI credit. The price of gold partially has a positive effect on the distribution of KREASI credit

Struktur modal merupakan susunan modal kerja yang digunakan perusahaan dalam pembiayaan yang dilihat dari perbandingan jumlah hutang dengan modal sendiri. Pemilihan pendanaan yang tepat akan mengoptimalkan struktur modal. Semakin optimal struktur modal yang disusun oleh manajemen, maka akan semakin baik pula kinerja keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh struktur modal terhadap kinerja keuangan pada CV. Yakin Baru Sibolga. Jenis penelitian yang digunakan adalah penelitian deskriptif asosiatif kausal dengan sumber data sekunder berupa laporan keuangan CV.Yakin Baru Sibolga selama periode 4 tahun terakhir dari tahun 2018-2021. Hasil penelitian diperoleh koefisien korelasi sebesar 0,985 apabila diinterprestasikan dalam skala nilai dikategorikan sangat kuat. Koefisien determinasi diperoleh (R Square) sebesar 0,970 yang mengandung pengertian bahwa pengaruh struktur modal terhadap kinerja keuangan sebesar 97%, dan sisanya sebesar 3% dipengaruhi oleh faktor yang tidak diteliti. Persamaan regresi linear sederhana diperoleh Y = 2,165 + 0,296X yang menunjukkan apabila ditambahkan satu satuan variabel struktur modal atau nilai ditentukan, maka akan menambah peningkatan variabel kinerja keuangan sebesar 0,296. Berdasarkan hasil uji-t hipotesis diperoleh nilai thitung 8,101 > ttabel 2,919 dan nilai signifikansi 0,015 < 0,05. Karena nilai thitung lebih besar dari nilai ttabel dengan tingkat signifikansi dibawah 5%, maka hipotesis yang diajukan diterima yang menyatakan bahwa ada pengaruh struktur modal terhadap kinerja keuangan pada CV. Yakin Baru Sibolga.

This study aims to analyze the effect of work stress and work environment on the performance of employees of the University of Al - Ersyad Cilacap. The object of this research is the University of Al - Ersyad Cilacap, while the subjects are employees of the University of Al - Ershad Cilacap. This research uses sampling with purposive sampling technique. The number of samples in this study were 169 respondents. Data were obtained through questionnaires which were distributed directly to employees of Al-Irsyad University, Cilacap. The data analysis technique uses SPSS version 22. Based on the results of the analysis performed, it shows that work stress affects employee performance and the work environment affects employee performance.

 
                The effect of Beauty Vlogger's video on the buyer's interest in buying a beauty product is significant. It means that in this case it's certainly becoming new as one of the innovations in advertising. That is why the Author is interested in discussing the material regarding these conditions. The purpose of writing articles on this issue is to compare and test the validity of Beauty Vlogger's influence as a form of innovation itself as the digital world continues to grow, especially in advertising or endorsement. The author uses quantitative methods in writing this article. Where in this case the author not only presents actual facts, but also in his writing provides accurate data. Research has shown that Beauty Vlogger's significance, personality, appearance, and popularity greatly influenced the public in making decisions about which beauty products to choose.

This research aims to determine the partial and simultaneous effects of profitability, financial leverage and dividend payout ratio on earnings smoothing. This type of research is classified as quantitative research. The population are manufacturing companies that focus on the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2019-2022 period with a total of 91 companies. The purposive sampling method as a sampling was obtained as many as 72 companies. Using multiple linear regression analysis as analytical techniques assisted with SPSS version 25. The test results from the research show that partially the profitability (as measured by NPM) had no effect on income smoothing, financial leverage (as measured by DPR) had a negative and significant effect on income smoothing and the dividend payout ratio had a significant effect on income smoothing. While simultaneously the variables of profitability, financial leverage and dividend payout ratio have a significant effect on income smoothing.

Penelitian ini merupakan studi empiris pada hari perdagangan dan return saham dengan metode komparatif yang bertujuan untuk mengetahui perbedaan transaksi pergerakan saham LQ45 pada hari senin dan hari jumat perdagangan bursa efek indonesia pada periode agustus 2021 – januari 2022. Monday Effect merupakan fenomena dimana return saham akan relatif lebih rendah dibandingkan dengan Weekend Effect. Penelitian ini menggunakan sampel sebanyak 45 perusahaan yang masuk dalam perusahaan LQ45. Teknik analisis data yang digunakan adalah regresi berganda, Hasil penelitian menunjukkan Terdapat pengaruh yang signifikan antara return Monday dan Weekend Effect pada perdagangan saham di Bursa Efek Indonesia.
 
Kata Kunci: Monday Effect, Friday Effect, Return Saham

This study used a questionnaire distributed to employees at Kopi Salu Sopai, North Toraja Regency with a total sample of 16 respondents. Sampling using purposive sampling. The data analysis technique used is multiple linear regression analysis. From the test results it is known that raw material costs have a significant effect on sales turnover. Labor costs have a significant effect on sales turnover. Factory overhead costs have a significant effect on sales turnover. Simultaneously show so that raw material costs, labor costs and factory overhead costs simultaneously affect sales turnover.

Upaya peningkatan pajak sendiri juga banyak menghadapi kendala, dimana tingkat kepatuhan perpajakan masih rendah sehingga wajib pajak berusaha untuk membayar pajak lebih sedikit dari yang seharusnya dan masih banyak wajib pajak yang tidak menyatakan dan membayar pajak. Oleh karena itu, pemerintah memberlakukan peraturan Integrasi NIK menjadi NPWP dengan sistem Single Identity Number (SIN) guna meningkatkan kepatuhan wajib pajak yang telah diatur dalam peraturan menteri keuangan Nomor 112/PMK.03/2022 tentang Nomor Pokok Pajak Bagi Wajib Pajak orang pribadi, wajib pajak badan, dan wajib pajak instansi pemerintah. Penelitian ini
menggunakan metode kualitatif, dengan menggunakan studi literatur. Didalam penelitian ini juga menggunakan data sekunder, yaitu data yang diambil dari website Kementerian Keuangan tentang penerimaan pajak bulan januari hingga agustus dari tahun 2019 hingga 2022. Kebijakan satu data integrasi NIK menjadi NPWP, dinamakan sistem Single Identity Number (SIN). Dengan adanya kebijakan ini, para wajib pajak tidak perlu memiliki berbagai nomor identitas yang berbeda untuk keperluan berbeda sehingga memudahkan bagi wajib pajak sehingga nantinya bisa dapat meningkatkan kepatuhan wajib pajak.

This study aims to determine the effect of stock trading volume, exchange rates, BI rates and inflasi on stock prices in pharmacy companies listed on the BEI during the pandemic. The object studied in this study are 9 pharmacy companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The population in this study is the pharmacy of companies listed on the Indonesia Stock Exchange for the period 2020-2022. The research sample was selected using purposive sampling. This study uses secondary data obtained through the website of the Indonesia Stock Exchange and Bank Indonesia. The data analysis technique in this research is panel data regression analysis. The results showed that the variables of exchange rate, BI Rate had no effect on stock prices, while the inflation and stock trading volume variables had an effect on stock prices.
 

Yang menjadi permasalahan penelitian ini adalah persentasi peningkatan pendapatan dari pengembalian pinjaman. Penelitian ini bertujuan untuk mengetahui dan menganalisis tingkat pengembalian pinjaman terhadap pendapatan usaha pada Koperasi Simpan Pinjam (KSP) Satahi Suga-Suga. Dimana naik atau turun setiap tahunnya. Penelitian menggunakan data kuantitatif sedangkan teknik analisis data menggunakan perhitungan presentase pengembalian pinjaman terhadap pendapatan usaha. Hasil penelitian menunjukkan besaran tingkat pengembalian pinjaman pada tahun 2017, 2018, 2019, 2020 dan 2021 adalah 52%, 25%, 43%, 39% dan 38%. Pada Koperasi Simpan Pinjam (KSP) Satahi Suga-Suga pendapatan koperasi cukup berpengaruh walaupun tingkat pengembalian pinjaman naik turun.

Struktur modal perusahaan merupakan salah satu faktor fundamental dalam operasi perusahaan. Keputusan pencarian sumber pendanaan dalam hal memperkuat struktur modal mejadi keputusan penting bagi perusahaan serta berbagai dampak pengaruh yang mungkin terjadi dimasa yang akan datang. Keadaan struktur modal akan berakibat langsung pada posisi keuangan perusahaan sehingga mempengaruhi kinerja keuangan. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh struktur modal terhadap kinerja keuangan perusahaan pada PT. Hobin Nauli Multimedia Sibolga. Populasi yang digunakan yaitu data laporan keuangan tahun 2021, sampel yang digunakan data keuangan selama 12 bulan pada tahun 2021. Hasil Penelitian menunjukkan bahwa adanya pengaruh positif antara struktur modal dengan kinerja keuangan perusahaan pada PT. Hobin Nauli Multimedia Sibolga. Untuk metode yang digunakan dalam penelitian ini, yaitu menggunakan uji asumsi klasik normalita, regresi linier sederhana, determinasi uji-t(hipotesis). uji koefisien determinasi diketahui bahwa (R Square) adalah 0,552 yang mengandung pengertian bahwa pengaruh variabel bebas yaitu struktur modal terhadap variabel terikat yaitu kinerja keuangan adalah sebesar 55%, dan sisanya sebesar 45% dipengaruhi oleh faktor diluar variabel yang tidak diikutkan dalam variabel penelitian ini. Persamaan regresi yang diperoleh       Y = 1.167,050 + 0,209X dengan tingkat signifikansi sebesar 0,006 < 0,05 yang menunjukkan apabila ditambahkan satu satuan variabel X (Struktur Modal) atau nilai yang ditentukan maka akan menambah peningkatan variabel Y (Kinerja Keuangan) koefisien regresi sebesar 0,209. Berdasarkan uji-t hipotesis maka didapatkan hasil bahwa nilai tHitung sebesar 3,511 dan nilai tTabel sebesar 2,228 maka nilai 3,511 > 2,228 dan nilai signifikansi 0,006 < 0,05. Karena nilai tHitung lebih besar dari nilai tTabel  maka ada pengaruh struktur modal yang signifikan terhadap kinerja keuangan perusahaan pada PT. Hobin Nauli Multimedia Sibolga dan hipotesis alternatif  (Ha) yang diajukan, diterima.

This study discusses the financial accounting system to achieve good governance of the Makassar City Government. The formulation of the problem in this research is how to apply accrual-based accounting standards in the local government of Makassar City and how to implement the public sector financial accounting system in achieving good governance in the Makassar City government. This study aims to determine the extent to which the application of accounting standards and the implementation of the public sector financial accounting system in achieving good governance in the local government of Makassar City. The benefits of research are the benefits of theory and practice. This type of research is qualitative research. Sources of data used in this study are primary data and secondary data. Methods of data collection using interviews, documentation and library research. The results showed that the financial accounting system in the Makassar city government, especially at the Makassar City Regional Development Planning Agency (BAPPEDA) was in accordance with the rules set by the government and also the financial reporting was in accordance with the principles of good governance (transparency and accountability).

The sample in this study is the employees who are in the Dinas Pengendalian Penduduk dan Keluarga Berencana Kota Sibolga.The method used in this research is descriptive kuntitatif method by conducting multiple linear regression analysis test.
            This research is done by quantitative method. Data collection techniques used were questionnaires. Data analysis techniques used in this study is multiple linear regression using SPSS version 25 for windows.
            Style Leadership and Motivation simultaneously affect the performance of employees. Leadership style partially significant effect on employee performance, Motivation partially also have a significant effect on employee performance. Furthermore, the variable that has the most significant influence is the Leadership Style

Pembangunan sektor pertanian diarahkan untuk meningkatkan produktivitas hasil pertanian untuk memenuhi kebutuhan pangan masyarakat, kebutuhan industri dalam negeri, meningkatkan ekspor, meningkatkan pendapatan petani. Tujuan dari penelitan ini adalah untuk mengetahui pengaruh secara parsial dan simultan antara variable luas lahan, modal, tenaga kerja dan teknologi terhadap pendapatan petani padi di Desa Johar. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh petani yang ada di Desa Johar yang berjumlah 43 orang, sedangkan sampel dalam penelitian ini adalah 43 petani, diambil menggunakan teknik total sampling dimana seluruh populasi dapat dijadikan sampel. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan mengunakan uji t (parsial) dan uji f (simultan). Hasil penelitian  secara parsial menunjukkan variabel luas lahan memiliki nilai yang positif signifikan terhadap pendapatan dengan nilai signifikansi sebesar 0,009 < alpha 0,05. Variabel modal memiliki nilai yang positif dan signifikan terhadap pendapatan dengan nilai signifikansi 0,046 < 0,05. Variabel tenaga kerja memiliki nilai yang positif dan signifikan terhadap pendapatan dengan nilai signifikansi 0,013< 0,000. Variabel teknologi memiliki nilai yang positif dan signifikan terhadap pendapatan dengan nilai signifikansi 0,031< 0,05. Hasil penelitian secara simultan menunjukkan bahwa variabel luas lahan (X1), modal  (X2), tenaga kerja  (X3) dan teknologi (X4) memiliki pengaruh yang positif dan signifukan terhadap pendapatan (Y) dengan nilai signifikansi 0.000.
 
Kata kunci : luas lahan. Modal, tenaga kerja, Teknologi dan Pendapatan

Tax compliance is an obedient and obedient attitude carried out by taxpayers in carrying out tax obligations. Therefore compliance has always been an important factor in increasing tax revenues as the country's main source of national development. This study aims to analyze the effect of taxpayer knowledge, quality of tax authorities and tax sanctions on individual taxpayer compliance in DKI Jakarta Province. This study uses primary data obtained from respondents' answers to the statements given in the form of a questionnaire. The population of this study is individual taxpayers who have a NPWP and are registered at the KPP DKI Jakarta Administrative City Region. Sampling in this study used a convenience sampling technique which then obtained 100 respondents. The data analysis used in this research is validity and reliability test, descriptive statistical analysis, classic assumption test, and multiple linear regression analysis. Based on the results of the analysis with the help of SPSS software, it shows that taxpayer knowledge has a significant effect on taxpayer compliance, while the quality of tax authorities and tax sanctions do not have a significant effect on taxpayer compliance.

Researchers conducting this research are aiming to analyze the influence of financing that dominates BPRS,
namely Murabahah and Musyarakah, as well as transaction costs incurred on BPRS Profitability. Islamic Rural Banks are Islamic Banks which in their activities do not provide services in payment traffic. BPRS prioritizes providing financing to micro, small and medium enterprises. Broadly speaking, BPRS is a bank that adheres to sharia principles and does not provide services in payment activity traffic. This type of bank, such as a BPRS, is different from rural banks (BPR), which were first known to customers in Indonesia. This research is a quantitative research using secondary data. The data collection method used is the study of literature and documentation. The research data is taken from monthly Islamic banking statistical reports for 2018 - 2021 which can be accessed through the official websites of the Financial Services Authority and Bank Indonesia. This research method is using Descriptive Statistics, Classical Assumption Test (multicollinearity, heteroscedasticity, normality, and autocorrelation), Multiple Linear Regression Analysis, and Hypothesis Testing. With the help of IBM SPSS Statistics Version 22 software. The estimation results show that Murabahah, Musyarakah, and Transaction Cost financing have a significant effect on profitability (ROA), but NPF does not have a significant effect on profitability (ROA) of Bank Rakyat Syariah Financing Banks.

This study aims to determine whether there is an influence of democratic leadership and communication on performance in national unity and politics in the city of Sibolga. The type of research used in this research is descriptive quantitative. The sample in this study were employees at the Office of National Unity and Politics in the City of Sibolga with a total of 32 respondents distributing questionnaires.
                    Based on the results of the study, it showed that there was a positive relationship between democratic leadership and performance at the Office of National Unity and Politics in the City of Sibolga, which was 0.093, while communication with employee performance was 0.123 so that when interpreted on a value scale it could be categorized as sufficient and good. The regression equation obtained is Y = 39.446 + 0.037X1 + 0.161X2 which shows leadership and communication on performance. The t test shows that the proposed hypothesis is rejected, where t count is -0.111 <2.04227 which means that employee performance will decrease by the regression coefficient (0.100) if the democratic leadership variable is added to one unit and other variables are considered constant. While communication has a significant effect on employee performance where t count < t table, namely -0.111 <2.04227.
                    While the coefficient of determination is known that free-control democratic leadership only plays a role of 0.100% of the performance at the Office of National Unity and Politics in Sibolga City and the rest is influenced by factors not examined.

The purpose of this SLR is to analyze the application of human resource development in the work environment. The method used in this research is the PRISMA (Preferred Reporting Items for Systematic Review) method. Data sources obtained from Science Direct and Google Scholar for the 2019-2023 period. The results obtained were 236 journals, then data reduction was carried out using inclusion and exclusion criteria, resulting in 11 journals that would be reviewed. The results of this study literature review show the priority of the role and tasks of human resource development in increasing productivity. So that human resource development has a good impact on the company and the employees themselves.

Tujuan dari penelitian ini adalah untuk mengetahui pemanfaatan dada desa untuk mendongkrak kesejahteraan masyarakat serta mengetahui faktor-faktor yang menyebabkan pembangunan dan pemanfaatan potensi Desa Pertapan maduretno tidak mengalami kemajuan, dan mengetahui strategi pengelolaan dana desa yang mampu mendongkrak kesejahteraan masyarakat. Pada penelitian ini, metode kualitatif yang digunakan untuk menganalisis fenomena dalam penelitian ini yaitu ketidakseimbangan antara dana desa dan pembangunan desa. Dimana data-datanya diperoleh  dari berbagai sumber yang didapat oleh peneliti dengan memanfaatkan beberapa metode ilmiah yaitu mengumpulkan data, kemudian dipaparkan secara deskriptif dalam bentuk kalimat. Dimana dalam penelitian ini dapat diketahui bahwa pemanfaatan dana desa dikategorikan menjadi dua yaitu pemanfaatan dana desa fisik dan pemanfaatan dana desa non fisik. Faktor-faktor yang mempengaruhi pembangunan desa Pertapan Maduretno tidak mengalami kemajuan yaitu: sedikitnya jumlah SDM pemerintah desa yang memahami IT dalam mengelola keuangan desa, kurang transparannya pemerintahan desa dalam mengelola keuangan desa, dan kurangnya kegiatan dalam hal memberdayakan masyarakat desa yang berpengaruh terhadap kemajuan desa

In writing this aims to examine the hadith regarding the agreement in realizing peace on Multijasa Ijarah Financing at KSSU Harum Dhaha Kediri. By using a qualitative approach with thematic and interpretive data analysis to gain a comprehensive understanding. The results of the writing show that the Agreement on multiservice ijarah financing at KSSU Harum Dhaha Kediri has an important role in creating peace and justice. With clear, transparent, and fair agreements, the parties involved can carry out their business activities safely and smoothlyIn addition, the agreement refers to the hadith of the Prophet as a source of law governing peace in transactions. The agreement also functions as a risk control instrument and provides a dispute resolution mechanism. Thus, multiservice ijarah financing at KSSU Harum Dhaha Kediri can contribute positively to economic growth based on Sharia values.
 

UPT SMP NEGERI 4 is one of the educational units with a junior high school level which is addressed at Kel. Kranggan, Kec. Kranggan, Mojokerto City, East Java. In carrying out its activities, UPT SMP NEGERI 4 is under the auspices of the Ministry of Education and Culture. This study aims to analyze the extent to which accountability information systems are implemented in the management of school operational assistance funds at SMP Negeri 4 Mojokerto City. The method used is a qualitative method with a descriptive approach. Data collection techniques used are interviews and observation. The data analysis techniques used are: 1) data collection, 2) data reduction, 3) data display, 4) inference and verification. The results showed that the school's accounting information system and division of tasks had not been effective. Accountability for the management of BOS funds is good enough. Although some RKAS budgets have not been allocated properly. However, the procedure for reporting BOS funds complies with the Technical Instructions

Penelitian ini bertujuan untuk mengukur kinerja keuangan komersial syariah perbankan di Indonesia dengan Maqashid Syariah Index dan Comparative Performance Index. Rancangan penelitian menggunakan data kuantitatif dengan menggunakan data numerik. Data diperoleh dari 5 bank umum syariah dengan menggunakan metode purposive sampling dari tahun 2016-2019. Analisis data menggunakan Maqashid Syariah Index dan Comparative Performance Index. Penelitian ini menemukan bahwa Bank Rakyat Indonesia Syariah (BRIS) dengan pencapaian Indeks Maqashid Syariah tertinggi adalah 1,0881. Kemudian Bank Syariah Mandiri (BSM) memiliki pencapaian terendah dengan nilai 0,9238. Berdasarkan pengukuran CAMEL, bank dengan pencapaian tertinggi adalah Bank Negara Indonesia Syariah (BNIS) sebesar 144,87%. Sedangkan pencapaian terendah adalah Bank Muamalat Indonesia (BMI) sebesar 55,61%. Oleh karena itu, penggabungan BSM, BNIS, dan BRIS, diharapkan dapat meningkatkan kinerja indeks maqashid syariah dan Indeks Kinerja Komparatif. Begitu pula dengan Bank Muamalat sebagai bank syariah murni pertama yang mampu bangkit dan meningkatkan kinerja indeks maqashid syariah dan CAMEL.

This article discusses the development of Islamic banking in Muslim-majority countries, namely Malaysia. Malaysia was one of the first countries in Southeast Asia to establish an Islamic bank. The marketing management of Islamic banks in Malaysia is an interesting subject to study, this study uses a qualitative descriptive method, by taking several literature studies that are in accordance with the theme in accordance with the writing of this article.
The existence of Islamic banks in Malaysia is strongly supported by the Malaysian government so that Islamic bank funds in Malaysia come from the government, namely 90 percent of government funds, while funds originating from the public are only around 10 percent. In general, the performance of Islamic banking continues to grow with a market share of 29% which can be seen from three indicators, namely the number of assets collected, the amount of financing disbursed by banks (PYD), and third party funds (DPK). In 2018, asset growth was 12.57%, PYD 12.17%, DPK 11.14%, 2019 asset growth 9.93%, PYD 10.89%, DPK 11.93%, and in 2020 asset growth 13 .11%, PYD 8.08%, and DPK 11.88% with total assets of 608.9 trillion, pyd 394.6, and dpk 475.8.

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok, Variabel yang diteliti dalam penelitian ini yaitu Kompetensi dan Disiplin Kerja. Populasi dalam penelitian ini adalah Dinas Tenaga Kerja Kota Depok dengan Teknik pengambilan sampel yang digunaka dengan metode sensus sampling atau sampel jenuh, dimana keseluruhan populasi dijadikan sampel dan merupakan pegawai pada Dinas Tenaga Kerja Kota Depok. Kuesioner merupakan Teknik pengumpulan data yang dilakukan dengan cara memberi seperangakat pernyataan atau pertanyaan tertulis kepada responden. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisi regresi linier berganda pada taraf signifikan 5% dengan bantuan software SPSS versi 25.
Hasil kesimpulan dari penelitian ini menunjukan bahwa secara parsial Pengaruh Kompetensi terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok berdasarkan pengujian hasil uji t menunjukan bahwa Kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai, sedangkan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok berdasarkan hasil uji t menunjukan bahwa disiplin kerja berpengaruh positif namun tidak signifikan terhadap Kinerja Pegawai.
Kata Kunci:  Pengaruh Kompetensi, Disiplin Kerja dan Kinerja Pegawai
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ABSTRAK
 
This study aims to determine the effect of Competence and Work Discipline on Employee Performance at the Depok City Manpower Office. The variables studied in this study are Competency and Work Discipline. The population in this study was the Depok City Manpower Office with the sampling technique used by the census sampling method or saturated sample, where the entire population was sampled and were employees at the Depok City Manpower Office. The questionnaire is a data collection technique that is carried out by giving a set of written statements or questions to the respondents. Testing the hypothesis in this study used multiple linear regression analysis techniques at a significant level of 5% with the help of SPSS version 25 software.
The results of this study show that partially the effect of competence on employee performance at the Depok City Manpower Office based on the t-test results shows that competence has a positive and significant effect on employee performance, while Work Discipline on Employee Performance at the Depok City Manpower Office based on the results t test shows that work discipline has a positive but not significant effect on employee performance.
Keywords: The Influence of Competence, Work Discipline and Employee Performance

This study aims to find out whether there is an Effect of Service Quality on Customer Satisfaction. The population in this study is all customers of PT. Indah Logistics Cargo, of which 60 people were respondents in this study. This research uses primary data obtained by distributing questionnaires. The data analysis method in this research uses multiple linear regression, which is operated through the SPSS 26 program. The results showed that the t test for the service quality variable (X) affects customer satisfaction (Y). This can be seen from the calculation of 16,905 with a significance level of 0.000 < 0.05. Thus the hypothesis (H1) is accepted. For customer satisfaction variable (Y). This can be seen from the calculation of 1,391 with a singnificance rate of 0.000 < 0.05. Thus (Y) is accepted. Based on the F test, it is known that the singnification value is 0.000 or < 0.05. This shows that simultaneously the independent variable of servicequality (X) if applied together has a significant effect on customer satisfaction(Y). Based on the coefficient of determination test (R2), the value of the coefficient of determination in this study was 0.831 or 83.1%. This shows that 83.1% of customer satisfaction is influenced by the independent variables of service quality (X) and customer satisfaction (Y), while the remaining 16.9% is influenced by other variables that are not included in this research model.

Rumah sakit selaku penyedia layanan kesehatan memuat berbagai pekerjaan dan tugas yang berlainan. Tergantung pada jenis kelas rumahsakit tersebut. Profesi ini mencakup pelayanan kesehatan umum, spesialis, dan sub spesialis. Jumlah karyawan di Rumah Sakit disesuaikan dengan jenisnya. Karakteristik, semangat kerja dan loyalitassumber daya manusia mencerminan citra yang khas bagi rumah sakit agar dapat terus berkembang dan memperbaiki diri. Tujuan dari Literatur review ini adalah menganalisis pengaruh budaya organisasiterhadap kinerja karyawan yang bekerja di RumahSakit. Metode penelitian ini adalah literature review memanfaatkan mesin pencari yaitu Google Scholar,Researchgate dan Course hero. Kriteria penelusuran artikel meliputi rentang waktu antara 2013 hingga2023 dan hanya terbatas di rumah sakit. Hasil dari penelitian ini menunjukkan adanya hubungan positif dan pengaruh signifikan antara budaya organisasi sebagai variable bebas dan kinerja karyawan sebagaivariable terikat. Dengan demikian, kesimpulan dari penelitian ini adalah bahwa budaya organisasiberpengaruh terhadap kinerja karyawan.

Business with everything that happens in people's lives every day in general. The large number of businesses and the variety of business motives and orientations as well as the increasing complexity of business problems, sometimes makes business people fixated on trying anything to achieve their goals, especially if the goal is only to seek profit and profit. So that negative actions often occur, which eventually become habits in business behavior. If so, it is not uncommon for business actors to be identified with dirty deeds, because there are behaviors such as lying, betrayal, breaking promises, deceiving and defrauding others. This article describes business in an Islamic approach which includes Islamic business concepts, Islamic business principles and normative foundations of Islamic business by using a review of literature studies by examining interpretations of the Qur'an regarding the relationship between verses and existing ethical rules. Islamic business must be based on Islamic ethics which originate from the Al-Qur'an and the Sunnah of the Prophet Muhammad SAW. Generally, business ethics is a normative discipline, whereby certain ethical standards are formulated and then applied. It makes specific judgments about what is right or wrong, that is to say, makes claims about what to do or what not to do.

Kabupaten Pacitan merupakan salah satu daerah di provinsi Jawa Timur. Kabupaten Pacitan memiliki banyak potensi dan daya tarik wisata. Salah satunya berada di Pantai Siwil, Desa Sidomulyo, Kecamatan Ngadirojo, Pacitan. Potensi dan daya tarik Pantai Siwil yaitu ekosistem mangrove yang ada di pesisir pantai. Ekosistem mangrove di Pantai Siwil sangat potensial jika dijadikan eco-tourism. Namun, masih kurangnya perhatian dari masyarakat lokal dan pemerintah daerah membuat pengelolaan potensi eco-tourism mangrove tidak tidak dapat berkembang dengan maksimal. Di sini lah pentingnya kesadaran masyarakat lokal dan pemerintah daerah agar lebih perhatian terhadap potensi pembangunan eco-tourism mangrove ini. eco-tourism mangrove memerlukan strategi pengembangan yang terencana dan sistematis agar potensi yang dimiliki bisa dikembangkan secara optimal.  Strategi tersebut bertujuan agar pengembangan dan pengelolaan ekosistem mangrove menjadi eco-tourism dapat berjalan sesuai prinsip pembangunan berkelanjutan serta memberikan dampak sosial ekonomi. Metode penelitian yang digunakan analisis deskriptif dengan pendekatan kualitatif serta menggunakan analisis sistematis dari penulis. Selain itu metode penelitian ini juga bersifat teoritis dan kopseptual. Sumber data yang digunakan adalah data sekunder dan teknik penelitian observasi non partisipan. Hasil dari pembahasan penelitian bertujuan agar para pembaca memahami dan mengetahui potensi eco-tourism mangrove di Pantai Siwil serta memberikan strategi pengembangan yang dapat dilakuhkan oleh masyarakat lokal dan pemerintah daerah. Selain itu juga sebagai sarana mempromosikan potensi pariwisata yang nantinya akan mengangkat taraf hidup masyarakat lokal yang tinggal sekitar Pantai Siwil, Pacitan.

The Pasuruan area is one of the districts in East Java Province. This area has potential in its natural resources which we know is close to the mountains, beaches, and also the city center. The author analyzes what sectors have the potential in this area for the economy as a reference for further directed development and aims to prosper the community. The research method used is descriptive quantitative method with two calculations, namely the Location Quetiont method and the Shiftshare method with reference data for the GRDP of the business field according to 2010 constant prices in 2014-2018. The industrial sector as well as wholesale trade, restaurants, hotels and financial services has a positive value which means it has great potential as a contributor to GRDP in East Java and is also a form of empowering the community to achieve a prosperous society. With the hope that further development can be more focused and on target.

The objectives of this study are (1) Analyzing the channels and functions of purebred chicken egg trading (2) Analyzing tataniaga margins, farmer's share and the ratio of profits and costs of purebred chicken egg trading (3) Analyzing the cost efficiency of purebred chicken egg trading at PT. Light Mario Brother's Group Sidrap, Mario Village, Kulo District, Sidrap Regency. This research was conducted at PT. Light Mario Brother Group Sidrap, Mario Village, Kulo District, Sidrap Regency. The data used in this study are primary data and skunder. There are three institutions in the purebred chicken egg trading system at PT. Light Mario Brother's Group Sidrap, a manufacturer/breeder, wholesaler and retailer. Each commercial institution performs different administrative functions. There are three channels formed in the egg trading system, namely commerce channel 1 (producer - consumer); Commerce channel 2 (manufacturer - merchant, retailer - consumer); and Commerce channel 3 ( producer - wholesaler - retailer - consumer). Producers should distribute purebred chicken egg commodities efficiently and need to cooperate or partner with parties who are willing to accommodate producer products (end consumers) at high and relatively stable prices

In this study, the impact of the following factors will be assessed: (1) taxpayer awareness of motor vehicle taxpayer compliance in Sukoharjo regency; (2) Tax sanctions on motor vehicle taxpayer compliance in Sukoharjo regency; (3) taxation socialization of motor vehicle taxpayer compliance in Sukoharjo regency; and (4) taxpayer service quality on motor vehicle taxpayer compliance in Sukoharjo regency. 541,604 people made up the study population, and 100 taxpayers made up the sample. Data collection techniques through surveys and to analyze data using validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity Test), T test, F test, and R Test. Significance value of 0.25 obtained from the analysis of the T test indicates that the taxpayer awareness variables significantly affect taxpayer compliance. Significance score of 0.04 indicates that the variable tax sanctions have a considerable impact on taxpayer compliance. Significance score of 1,000 indicates that the tax socialization variable has no significant effect on taxpayer compliance. Significance value of 0.046 indicates that the quality of tax services that vary significantly affect taxpayer compliance.

Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi, biaya promosi, dan volume penjualan terhadap laba bersih perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Sampel yang digunakan pada penelitian ini sebanyak 14 perusahaan, dimana metode pengambilan sampel menggunakan metode purpose sampling. Sumber data diperoleh dari data sekunder Annual report  masing-masing perusahaan yang dipublish melalui laman web www.idx.co.id. Teknik analisis data pada penelitian ini mengunakan aplikasi program SPSS Versi 22.0 dengan  berbagai macam uji yaitu uji regresi linear berganda, uji asumsi klasik serta uji hipotesis secara parsial (uji t) dan secara simultan (uji f).  Berdasarkan hasil pengujian  hipotesis  menunjukan bahwa  secara parsial biaya produksi tidak berpengaruh signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. sebesar 0,934>0,05 dan nilai thitung -0,083<2,024 ttabel  yang berarti bahwa H1 ditolak.  Biaya promosi secara parsial juga tidak berpengaruh signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. 0,490>0,05 dan nilai thitung < ttabel = -0,697>2,024 yang berarti bahwa H2 ditolak. Untuk variabel volume penjualan, hasil analisis data  menunjukan adanya pengaruh yang signifikan antara volume dengan laba bersih. Hal ini ditunjukkan dari hasil uji t dimana nilai Sig. 0,001<0,05 dan nilai thitung > ttabel = 3,514>2,024 maka dapat disimpulkan bahwa H3 diterima.  Untuk hasil analisis data secara simultan biaya produksi, biaya promosi dan volume penjualan berpengaruh positif signifikan terhadap laba bersih. Hal ini ditunjukkan dari hasil uji f dimana fhitung (23,195)>ftabel (3,24) dan nilai signifikan (0,000)<(0,05) maka dapat disimpulkan bahwa H4 diterima.

Chicken noodles are one of the micro, small and medium enterprises in Batang Regency, Pak Daryoto's chicken noodles are one of the chicken noodle traders who sell or hang out in front of the Nurul Hikmah mosque, Bandung Village, Pecalungan District, Batang Regency, this chicken noodle has been around since 2013 and still survives today. The price offered by Moro Seneng chicken noodles is very affordable, making Moro Seneng chicken noodles popular with all circles, the purpose of this study was to determine the feasibility of Moro Seneng chicken noodle business based on market and marketing aspects, technical aspects, human resource aspects and financial aspects. This research uses qualitative methods used to describe non-financial aspects, namely legal aspects, technical and technological aspects, market and marketing aspects, human resource aspects, management aspects and economic aspects. The results of this study state that after analyzing the aspects of a business feasibility study from legal, human resources, management, technical and technological, marketing and financial aspects, the results show that this business is feasible to run. By utilizing technological developments, Moro Seneng Chicken Noodle uses Facebook media to conduct promotions and can deliver messages with WhatsApp media. That way Moro Seneng chicken noodle has a wide market share not only within the scope of the village. Market and marketing analysis shows that the prospects for the chicken noodle business are very good, this can be seen from the increase in demand every year. The price is affordable, and the strategy related to the marketing mix is very good.

Dalam penelitian yang dilakukan bertujuan dalam menguji adanya pengaruh terhadap tingkat pendidikan, ukuran usaha, lama usaha, dan dalam memberikan sebuah informasi serta bersosialisasi dalam kualitas laporan keuangan UMKM di Pasar Klewer Surakarta. Penelitian yang dijalankan menggunkan populasi yang banyaknya 515 UMKM yang ada di Pasar Klewer Surakarta dan ditentukannya sampel penelitian dengan menerapkan persamaan slovin yang dihasilkan sebanyak 84 UMKM. Proses penentuan sampel penelitian dilakukannya secara acak yangmanan digunakan Teknik random sampling. Penelitian ini juga memebutuhkan data primer sebagai proses pengumpulan data dari penyebaran kuesioner dengan total 32 pertanyaan. Masing-masing pertanyaan dilakukan pengukuran menggunakan lima skala likert. Pada penelitian yang dilakukan menggunakan teknik analisis regresi linier berganda untuk menjelaskan keseluruhan data yang dipeoleh dari proses pengumpulan data penelitian. Sehingga dalam penelitian yang dilakukan dihasilkan sebuah Analisa mengenai variabel tingkat pendidikan tidak terdapat pengaruh pada kualitas laporan keuangan, lain halnya dengan variabel ukuran usaha, variabel lama usaha, dan variabel informasi & sosialisasi memberikan sebuah pengaruh pada kualitas laporan keuangan.

Batraja Makmur Wiretama, Semarang merupakan perusahaan  yang  bergerak  di  bidang industri  paku dan kawat potong  yang  berlokasi  di  Jalan  Raya  Kaligawe Semarang - Demak  Km  6.5, ( Pangkalan Truk Genuk Blok A khusus 4 Semarang). Pada  awalnya  hasil  produksi  PT. Batraja Makmur Wiretama, Semarang  digunakan untuk memenuhi kebutuhan distributor dan toko – toko kecil bahan bangunan.

Perkembangan ilmu pengetahuan dan teknologi yang saat ini berkembang dengan begitu pesatnya. Semua itu dikembangkan dengan tujuan untuk memberikan kemudahan bagi manusia dalam melaksanakan tugas dan kepentingannya
                Inventaris barang pada PT. Batraja Makmur Wiretama, saat ini masih dalam cara konvensional dengan mencatat pada buku inventaris kemudian direkap hasilnya secara manual.Untuk memudahkan pengelolaan inventaris barang maka dibutuhkan suatu aplikasi dengan menggunakan Visual Basic 6.0.
Laporan  tersebut  digunakan  sebagai  tanggung  jawab  kepada  pihak  atasan dan dapat digunakan sebagai informasi data inventaris yang ada di perusahaan. Hasil  pembuatan Sistem  Informasi  Inventarisasi  pada  Perusahaan PT. Batraja Makmur Wiretama, Semarang  diharapkan  dapat  mengurangi  permasalahan  pengelolaan  dan penyimpanan data inventaris yang ada pada perusahaan tersebut.
 
 

This research is a study that aims to stay afloat during the Covid 19 pandemic by doing business online. even MSMEs have been diverted to online businesses so that productivity can develop online businesses and also the government's efforts towards MSMEs in current conditions. Because of the enthusiasm of people who use gadgets as something useful and beneficial for the economy. Then for the data writers using secondary data and for the approach with a juridical-normative approach with a library research approach. And for the analytical method, the author uses qualitative methods by analyzing data, searching, and collecting references from various literatures, articles, research journals and on websites about the importance of productivity development during the Covid 19 pandemic for online business which is widely discussed in the economic sector for people's lives. even the millennial generation has turned to online business and is also related to the role of the government during the pandemic against MSMEs. With this online business being able to survive the pandemic. By actively selling, consistently and frequently visiting various social media such as Instagram, Tik tok, Facebook, whatsapp, telegram, Twiter and can also be developed in Shopee, Lazada, Tokopedia, Blibli etc. buying and selling applications. In addition, the role of the government that has been carried out with programming policies to provide incentives for increasing working capital costs, placing the Ministry of SOEs and local governments to support MSMEs has also been efficient.

Abstract
 
One of the most promising businesses in the service sector is the hospitality sector. To attract potential customers, the management must strive to create a good, effective and efficient marketing strategy. The purpose of the study is to analyze the marketing strategy carried out by Mami Hotel to face competitors. The research is descriptive qualitative. The population is the management and customers, in this case guests who have stayed at the Mami Hotel. The samples are Sales Executive, Senior Human Resource Office, and visitors. observation and interview techniques are data collection techniques using SWOT analysis as an analytical tool to formulate strategies based on internal and external factors
The results obtained are the position on the Cartecius Mami Hotel diagram in the cell I position by using an aggressive strategy, namely the strategy of superiority (low) tariffs can increase the number of visits. This means that Mami Hotel has the opportunity and has the power to seize the opportunities that exist. Mami Hotel's position is seen from the internal external matrix in cell I, which is in a developing position or vertical integration means a very strong moment in facing competitive market share and having competitiveness
Keywords : Marketing Strategy, SWOT Analysis, Hotel
ABSTRAK
 
Bisnis dibidang jasa salah satu yang menjanjikan adalah bidang perhotelan. Untuk menarik minat calon pelanggan pihak manajemen harus berupaya keras menciptakan strategi pemasaran yang baik, efektif dan efisien. Tujuan penelitian  menganalisis strategi pemasaran yang dilakukan oleh Mami Hotel untuk menghadapi competitor. Penelitian bersifat kuanlitatif deskriptif. Populasi adalah pihak-pihak manajemen dan pelanggan dalam hal ini tamu yang pernah menginap di Mami Hotel. Sampel adalah yaitu Sales Executive, Senior Human Resource Office, dan pengunjung.  teknik observasi dan wawancara merupakan teknik pengumpulan data menggunakan analisis SWOT merupaka  alat analisis untuk merumuskan strategi berdasarkan faktor internal maupun eksternal
Hasil yang diperoleh posisi pada Diagram Cartecius Mami Hotelpada posisi sel I dengan menggunakan strategi agresif, yaitu dengan strategi keunggulan tarif (rendah) dapat meningkatkan jumlah kunjungan.  Artinya Mami Hotel memperoleh peluang serta memiliki kekuatan untuk mendapatkan peluang yang ada. Posisi Mami Hotel dilihat  matrik internal eksternal pada sel I yaitu pada posisi sedang berkembang atau  integrasi vertikal berarti saat yang sangat kuat dalam menghadapi kompetitif pangsa pasar dan memiliki daya saing
Kata kunci : Strategi Pemasaran, Analisis SWOT, Hotel

The primary objective of this research is to explore the relationship between audit quality, profitability, firm size, and the issuance of going-concern audit opinions. To achieve this goal, a sample of 13 technology firms listed on the Indonesian Stock Exchange between 2019 to 2021 was collected using purposive sampling. The collected data was then analyzed using the logistic regression analysis method with the help of the SPSS application. The study found that neither audit quality nor profitability has a significant effect on the issuance of going-concern audit opinions. However, the research indicates that firm size plays a crucial role in determining the likelihood of receiving a going-concern audit opinion. In other words, larger companies are more likely to receive such opinions than smaller firms.

The company need an audit opinion to be able to validate the accountability of the company's financial statements to users, so as to be able to produce the right decisions. Therefore, this research aimed to determine the effect of the previous year's audit opinion and the company's growth on the receipt of this year's audit opinion. This research used quantitative data taken from the financial reports of companies listed on the IDX for 2020-2021. It was found that there were 35 companies as a population that entered the trade, service and investment sectors, especially in the tourism, hotel and restaurant sub-sectors. The data collection process founded that there were 27 companies in 2020 that could be processed as samples, while in 2021 there were 29 sample companies. This study used descriptive analysis techniques and correlational inferential statistics. The results of the observations shown that the previous audit opinion had a significant effect on this year's audit opinion. The findings on the company's growth illustrated the absence of a significant influence on the receipt of audit opinions this year. The conclusion that could be drawn from this study was that the auditor in providing an opinion was influenced by the opinion of the previous year, but not influenced by the growth of the company.

Secara umum kemajuan suatu daerah dapat terwujud apabila adanya sinergi antara pemerintah dan masyarakat. Dimana pemerintah memiliki peran sebagai pembuat kebijakan, strategi dan program-program sedangkan masyarakat berperan sebagai subyek yang turut serta mendukung, melaksanakan kebijakan dan program yang disusun oleh pemerintah daerah serta mematuhi aturan perundangundangan yang berlaku. Kemajuan dan pembangunan suatu daerah bertujuan untuk menciptakan masyarakat yang sejahtera. Salah satu indikator yang menyebabkan suatu daerah dapat dikatakan berhasil melaksanakan otonomi daerah dengan baik adalah ketika pemerintah daerah memiliki kemampuan dalam keuangan. Dimana suatu daerah harus memiliki kemampuan dalam menggali atau mendapatkan sumber-sumber keuangan daerah yang ada. Selain itu pemerintah daerah juga harus memiliki kemampuan dalam pengalokasian seperti pengelolaan dan penggunaan keuangan daerah untuk kepentingan pembangunan daerah yang akan memiliki dampak pada kesejahteraan masyarakat. Kota Surabaya merupakan kota metropolitan yang menyimpan banyak potensin dan keunggulan di dibidang industri dan perdagangan. Secara tidak langsung banyak sekali penerimaan dana yang diterima oleh pemerintah dari mulai dari Pendapatan Asli Daerah, Pajak, Pajak Bumi dan Bangunan (PBB) dan penerimaan lainnya. Pendapatan daerah yang besar tidak dapat menjadi tolak ukur laju kemajuan pembangunan suatu daerah apabila pemerintah daerah tidak memiliki kemampuan dalam pengalokasian dana daerah yang baik dan tepat sasaran. Penyusunan jurnal ini bertujuan untuk mengetahui aliran sumber penerimaan dana daerah di Kota Surabaya dan pengalokasian dari dana daerah yang diterima. Kemudian dampak yang diterima masyarakat yang dilihat dari tingkat kesejahteraan masyarakat di Kota Surabaya.

Financial performance in the company is needed because it is to find out the goals that have been achieved and evaluate the level of success of the company. Financial performance appraisal is a way to meet the needs of users of financial statements in achieving the targets that have been set which are used in making management decisions related to the effectiveness of the use of equity and the efficiency of company activities. This study analyzes the financial ratios on the financial performance of the company PT Waskiton Beton Precast Tbk for the 2017-2021 period and is analyzed by SPSS 25. The sample used in this study is data from the financial statements of the company PT Waskita Beton Precast Tbk published in the last 5 years from 2017 to 2021 with 50 data. This study uses a regression model equation analysis tool. The results showed that (1) the solvency ratio, activity ratio, profitability ratio to financial performance partially had a positive and significant impact. (2) the liquidity ratio to financial performance partially does not have a significant impact, because financial performance is not always influenced by the good or the negative value of liquidity. Although the company's ability to pay its short-term debt increases, it does not mean that investors will respond well.

Tax avoidance can be defined as a strategy taken by a company to minimize the company's tax expense by taking legal action through exploiting loopholes in tax regulations. The existence of the implementation of a self-assessment system in fulfilling tax obligations is a gap for taxpayers to take tax avoidance actions. This study aims to examine and analyze the effect of political connections through government involvement in corporate boards and political connections through state ownership on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The research sample was obtained using a purposive sampling method with a total sample of 49 samples with 245 observations. Data were analyzed using multiple regression analysis. The results of the study show that political connections through government involvement in company boards are able to minimize corporate tax avoidance actions, while political connections through government share ownership do not affect corporate tax avoidance actions

The purpose of this study is to determine the determinants of corporate value such as corporate governance and social responsibility mediated by company size. This study utilizes information taken from the financial reports of the coal subsector listed on the IDX using a purposive sampling test method that meets the exploration steps. The research period was taken for 3 years with the amount of information used, namely 57 data from 21 entities in the coal subsector. The research method uses Partial Least Square (PLS) with secondary data types. The results of the study show that corporate governance is able to positively influence firm value. But the existence of company size can’t mediate the correlation between firm value and corporate governance. Whereas, corporate social responsibility is not able to influence company value but the existence of company size as a mediation is able to positively influence the correlation between corporate social responsibility and company value.

Measuring service quality is essential for restaurants. This study determines the quality of service and service attributes that need attention at Hygge Social Café. The research was conducted using the Important Performance Analysis and servequal methods. The sample was thirty people who were taken randomly from Hygge Social Cafe customers. The results showed that the Service Gap has an average of -0.02 with an average service quality value (Q) of 0.995, this indicates that the quality of service has not met consumer expectations adequately, furthermore by the Importance Performance Analysis (IPA) based on the dimension of the level of satisfaction and the level of expectations, data is obtained in quadrant A there were 4 attributes, quadrant B were 6 attributes, quadrant C were 7 attributes and quadrant D were 6 attributes. Notably the four existing quadrants, it is recommended that Hygge Social Café pay attention to quadrant A with 4 existing attributes.

Bank Sulselbar is a bank owned by the regional government of South Sulawesi and West Sulawesi. Apart from being part of a BUMN that supports local government programs, it is also a regional autonomy tool that helps the regional economy. One of the missions carried out by Bank Sulselbar is as a Regional Development Bank that can provide support for regional development and support business development. One type of credit that is still in demand and needed by the community is KPR (House Ownership Credit). Mortgages by banks are further divided into two types, namely subsidized mortgages and non-subsidized mortgages. As a financial institution, the role of the Bank in the economy is very dominant. Therefore, this research will focus on: (1) Mechanisms of financing subsidized housing ownership at Bank Sulselbar sharia services Parepare Branch. (2) Islamic economic analysis of the mechanism for financing subsidized housing ownership at Bank Sulselbar sharia services Parepare Branch.
In this study, the authors made direct observations of the object to be studied by seeing firsthand how the financing process for the financing mechanism for subsidized housing at the Bank Sulselbar sharia services Parepare Branch and the author will conduct direct interviews with employees of the Parepare Branch Sulselbar Bank.
The results of the study show that the mechanism for financing mortgages at Bank Sulselbar Parepare branch is customer determination, analysis stages and the use of contracts which must also be in accordance with syar'i without violating the value of justice. Islamic Economic Analysis of the Mechanism of Financing for Subsidized Home Ownership at the Parepare Branch of Sulselbar Sharia Bank that if based on Q.S Al-Maidah, the murabahah mortgage financing carried out by the Parepare Branch of SulselBar Bank has carried out mutual assistance activities. Mutual assistance activities by helping to realize the customer's desire to be able to own a house even though the income is low

The most important part that will be the handle of the Automotive company is to maximize its financial performance. The most important part to improve and achieve the goals of a company is to improve financial performance. The type of research data used is quantitative data using data that collects samples because it uses the approach explanatory reseach method to analyze and test the relationship to two variables, namely CEO behavior, Company Size being an independent variable and Company Performance being a dependent variable. The subject of this study data is to take a sample population of the automotive sub-sector & its components collected through the company's website and IDX from 2019 to 2021. Company performance is measured by ROE. The behavior of the CEO of Narcissism can be seen and assessed through the annual report of a company by posting photos. While the size of the company is calculated by natural logarithm multiplied by total sales (LnTotalSale). The conclusion was obtained that there is no influence of CEO Narcissism on company performance and Company Size on the Company Performance of the Automotive sub-sector and its components in 2019 – 2021.
Keywords: CEO Narcissism, Company Size, Company Performance, Ln(total sales), ROE.   
 

The thesis entitled “The Influence of Work Motivation and Teamwork on Employee Performance of the Bogor City Veterinary Research Center was written by Hafid Rachmat Febriansyah, NPM 181104010600, Under the guidance of: Dr.M.Aziz Firdaus, S.E.,M.M and Hj. Rachamatullaily, S.E., M.M Bogor City Veterinary Research Center (BB Litvet) is a technical implementation unit within the scope of a research agency under the coordination of the Center for Research and Development of Animal Husbandry (Puslitbangnak). The Bogor City Veterinary Research Center is established based on the regulation of the Minister of Agriculture number 34/permentan/OT.140/2013 concerning the organization and working procedures of the Veterinary Research Center with echelon II/b level and has the main task of carrying out veterinary research tasks. The choice of work motivation and teamwork at the Center for Veterinary Research as research subjects to determine the existence of work motivation and teamwork within the company, because work motivation has an effect as the most vital driving force in achieving performance. This study aims to determine the effect of work motivation on employee performance at the Bogor City Veterinary Research Center, to determine the effect of Teamwork on Employee Performance at the Bogor City Veterinary Research Center. The tests used in this study include Validity Test, Reality Test, Linearity Test, Homogeneity Test, Normality Test and t Test and f Test. Based on a discussion of the results of a study titled ``Effect of work motivation and teamwork on employee performance'' at the Bogor City Veterinary Research Center, we found that work motivation (X1) and teamwork (X2) It was concluded that it affects performance.

This study aims to determine the determinants of a company's capital structure (debt ratio) such as asset structure, profitability, agency costs, innovation and technology, and company size. The population in this study uses technology companies and are listed on the Indonesia Stock Exchange in the period 2019 – 2021 using a purposive sampling method that meets the research criteria with panel data analysis. The determination of the research sample was based on a purposive sampling method with a total sample of 36.The data used is secondary data derived from the company's financial reports which have been accessed via www.idx.co.id. Secondary data processing using eviews analysis techniques. The results of this study indicate that asset structure has a positive influence on capital structure; however, profitability, agency costs, innovation and technology, and company size do not affect the capital structure. For Technology Companies listed on the IDX, based on the results of this research, it is hoped that they can provide broad insight to company management to oversee the company's capital structure in a good, effective and efficient manner, thus enabling companies to take advantage of the capital structure. For investors and potential investors, if they want to invest, it is advisable to look at the financial condition of the company which can describe the company's value every year in the form of annual income and dividends distributed by the company and consider the company's cash flow before making a decision to invest in a technology sector company listed on IDX so that investors can provide capital to the right companies and have good value

A conducive work environment is able to create a spirit of performance and encourage discipline in work. Every person in an organization always wants a conducive, safe and comfortable work environment. Work discipline can run well if it is supported by good environmental conditions. With the creation of discipline at work, it will certainly encourage productivity and enthusiasm at work. This study focuses on the effect of the work environment and work discipline on the performance of the teaching staf of SDITA eL Ma'mur Bogor. This type of research is quantitative. The population in this study was the teaching staff of SDITA eL Ma'Mur Bogor, amounting to 64 people. The data collection technique used a questionnaire which was distributed to 64 people using a saturated sample. The research method uses path analysis by examining the direct and indirect effects of the independent variable (exogenous variable) on the dependent variable (endogenous variable). The results showed that the work environment and work discipline together had an effect of 66.8% on performance with a significance probability of 0.000. The work environment has an influence on work discipline by 41% with a significance probability of 0.000. The work discipline variable is capable of being a mediating variable or an intermediate variable that links the indirect effect of the work environment on performance with a t-value of 2.289, which is greater than the t-table value

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, rekrutmen karyawan dan keterlibatan karyawan terhadap kinerja PT. Karyawan Damases Sejahtera Klaten. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan metode survei dan wawancara. Pengambilan sampel menggunakan metode purposive sampling dimana teknik penentuan sampel dilakukan dengan pertimbangan atau kriteria tertentu. Penelitian ini melibatkan 65 responden, data dianalisis dengan menggunakan model regresi linier berganda. Dari hasil penelitian ini dapat disimpulkan bahwa gaya kepemimpinan, rekrutmen karyawan dan keterlibatan karyawan secara parsial dan simultan berpengaruh terhadap kinerja PT. Damase Sejahtera Klaten

In the current era of globalization, information technology is one of the technologies that is currently developing rapidly. Information technology has now played a very important role in the world of business or business. Besides, the presentation of a good information system is very helpful in making decisions by the management appropriately and is very helpful in improving information systems within an institution.
UPTD Pegandon Public Health Center as one of the public service institutions requires the existence of an information system that is fast, accurate, effective and efficient, to improve its services to patients and the related environment in it. With such a wide scope of services, of course, there are many complex problems that occur in the service process. The number of variables also determines the speed of information flow needed by users and the Puskesmas environment. The registration process, recording payment transactions, searching for patient data and patient payment reporting systems that still use manual methods, are of course also very prone to errors.
To improve patient services, it is necessary to implement an Administrative Information System and the Pegandon Public Health Center UPTD is also expected to take on a role as a facilitator in developing patient services to improve and facilitate serving and providing information through Information Technology. With the Web-Based Administrative Information System, it is hoped that the performance of the Pegandon Health Center UPTD can be improved, so that the quality and quality of service increases.
 

Analisis ini ditujukan melihat konstruksi perkembanhan dan perubahan struktural yang mempengaruhi di sektor ekonomi serta menganalisis kinerja sektor ekonomi dan dampak sosial ekonomi “Lumpur Lapindo” diwilayah Sidoarjo. Analisis untuk mengidentifikasi pola pertumbuhan dan kontribusi sektor ekonomi dan kinerja sektor ekonomi, yaitu: Location Qoution, Analisis Rasio Model Pertumbuhan, dan Analisis Overley. Berdasarkan hasil analisis basis, potensiadan kinerja sektor ekonomi sebelum dan selama “Lumpur Lapindo” terjadi, yang menunjukkan bahwa jumlah sektor basis dan sektor potensial di Kabupaten Porong, Tanggulangin, dan Jabonamengalamiapenurunanadi acara “Lumpur Lapindo”. Berdasarkan hasil kerugian yang telah di analisis pada sosialaekonomiadariasemburan lumpur lapindo terdapat hasil yaitu sebagai berikut: adapula peristiwa semburan lumpur lapindo yang menyebabkan kerusakan harta dan benda di area sekitar ledakan. Aset yang rusak yaitu: 1) bangunan dan tanah 2). tanaman yang bisa dipanen meliputi padi dan palawija 3). Perlengkapan bangunan 4). Jaringanaair,ajaringan listrik, jaringanapipa dengan kisaran kerugian Rp 33,27 triliun.

Penelitian ini bertujuan untuk menjelaskan pengaruh karakteristik dewan direksi yang terdiri dari diversitas gender, ukuran dewan direksi dan latar belakang pendidikan direksi terhadap kinerja perusahaan yang diproksikan ROA. Objek penelitian ini adalah perusahaan  sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020 – 2021 dan dipilih secara purposive sampling sehingga melibatkan sebanyak 34 perusahaan. Metode analisis dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menyatakan variabel diversitas gender dan latar belakang pendidikan direksi tidak berpengaruh secara signifikan terhadap kinerja keuangan dan variabel ukuran dewan direksi berpengaruh signifikan terhadap kinerja keuangan.

Praktik penghindaran pajak pada tahun 2020 banyak dilakukan oleh beberapa perusahan di Indonesia khususnya perusahaan yang kegiatan bisnisnya lintas negara seperti perusahaan sektor batu bara, sehingga penulis melakukan penelitian yang bertujuan untuk mengetahui apakah terdapat pengaruh transfer pricing, earning management dan capital intensity  terhadap tax avoidance. Tax avoidance merupakan praktik penghindaran pajak dengan memanfaatkan kelemahan- kelemahan – kelemahan (loophole) ketentuan – ketentuan perpajakan suatu Negara. Penelitian ini dilakukan untuk mengetahui seberapa besar  pengaruh transfer pricing terdapap tax avoidance, untuk mengetahui seberapa besar pengaruh earning management terhadap tax avoidance dan untuk mengetahui seberapa besar capital intensity terhadap tax avoidance. Sampel yang digunakan adalah laporan keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun tahun 2017-2020 sebanyak 64 data. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif signifikan transfer pricing terhadap tax avoidance, terdapat pengaruh positif signifikan earning management terhadap tax avoidance serta terdapat pengaruh positif signifikan capital intensity  terhadap tax avoidance.

Abstrak
Penelitian ini bertujuan untuk menganalisis terkait pembangunan hunian vertikal serta hal yang menjadi pro dan kontra dalam kebijakan tata kota terkait pengembangan hunian vertikal di kota Surabaya. Penelitian ini menggunakan metode kualitatif deskriptif yaitu berusaha menjelaskan dan memaparkan data dengan menggunakan kalimat-kalimat secara deskriptif. Metode pencarian data dalam penelitian ini adalah studi literasi yaitu dengan mencari sumber-sumber penelitian yang sudah dilakukan sebelumnya seperti jurnal, tesis, karya ilmiah lainnya serta berita maupun informasi terbaru yang sesuai dengan pokok pembahasan. Dalam hal ini peneliti berusaha memaparkan laju pertumbuhan penduduk yang meningkat dengan pesat dengan kondisi luas lahan yang tersedia di Kota Surabaya. Laju pertumbuhan penduduk meningkat pesat seiring dengan berjalannya waktu. Berbanding terbalik dengan kondisi lahan yang semakin lama akan semakin berkurang dn menyempit.  Mengingat Surabaya memiliki banyak potensi yang menarik bagi imigran untuk melakukan migrasi di Kota Surabaya maka perlu adanya strategi dalam mengatasi permasalahan kepadatan penduduk dan ketidaktersediaan lahan. Lahan memiliki peran penting dalam pemenuhan kebutuhan pokok masyarakat yakni tempat tinggal. Kebijakan pembangunan dengan konsep hunian vertikal merupakan salah strategi yang tepat dalam mengatasi masalah tersebut. Hunian vertikal merupakan hunian dengan bentuk memanjang ke atas sehingga dapat meminimalisir penggunaan lahan. Oleh karena itu, hingga saat ini perkembangan pembangunan hunian vertikal berupa rumah susun dan apartemen terus dikembangkan. Selain itu, peneliti juga menganalisis hal-hal yang menjadi pro dan kontra terhadap kebijakan tata kota terkait pengembangan hunian vertikal di kota Surabaya. Peneliti memaparkan pro dan kontra melalui tinjauan dampak akibat adanya pengembangan hunian vertikal di Surabaya

Permukiman kumuh ialah kawasan yang secara tidak langsung terabaikan dari pembangunan kota, hal ini menyebabkan permukiman tersebut mengalami penurunan secara fisik, sosial ekonomi serta budaya, tak hanya itu pemukiman penduduk pun menjadi lebih padat dengan prasarana yang sangat minim. Sedangkan pemukiman di perkotaan tumbuh secara pesat dan  pertumbuhan penduduk maupun urbanisasi, inilah alasan yang menyebabkan timbulnya kawasan pemukiman padat penduduk yang kumuh. Seperti salah satu contoh pemukiman kumuh padat penduduk yang ada di Kota Surabaya dan tidak banyak masyarakat tau terletak di Kelurahan Dupak, Kecamatan Krembangan, Surabaya Utara. Penduduk setempat hidup dengan berkelompok dan membangun sebuah tempat tinggal tanpa memperhatikan ruang untuk fasilitas yang digunakan sebagai penunjang pemukiman. Tempat tinggal/hunian di pemukiman ini bentuknya semi permanen dan permanen serta dengan sarana prasarana yang sangat terbatas seperti kurangnya air bersih, akses jalan yang sangat sempit, serta banyak air limbah dari pabrik dan banyak sampah menumpuk. Tujuan dari penelitian ini ialah teridentifikasi pemukiman padat penduduk yang kumuh di Kelurahan Dupak, Kecamatan Krembangan, Kota Surabaya Utara. Sedangkan untuk manfaat dari penelitian ini sebagai masukan bagi pemerintah daerah atau komunitas lokal dari sekelompok mahasiswa atau masyarakat untuk membantu program dari pemerintah untuk meningkatkan kualitas pemukiman kumuh dengan cara menyusun strategi penataan pemukiman dalam jangka pendek maupun panjang.

The purpose of this study was to examine and determine the effect of service quality, accountability and religiosity on muzakki loyalty with trust as an intervening variable at the Amil Zakat Institution in Magelang City. The method used in this research is a quantitative method with primary data, namely by collecting questionnaires (questionnaires). With a convenience sampling technique with a number of 100 respondents became the sample in this study. Furthermore, SPSS 25 application is used for data processing. Simultaneously service quality, accountability and  religiosi have a positive and significant effect on muzakki loyalty. The results showed that partially service quality had a significant effect on muzakki loyalty. Accountability has no significant effect on muzakki loyalty. Religiosity has a significant effect on muzakki loyalty. Service quality has no effect on muzakki loyalty with trust as an intervening variable. Accountability has a significant effect on muzakki loyalty with trust as an intervening variable. Religiosity has no significant effect on muzakki loyalty with trust as an intervening variable.

Dengan jumlah penduduk 2.082.801 jiwa menurut BPS Sidoarjo dari data hasil Sensus Penduduk tahun 2020. Hal ini menjadikan Sidoarjo tidak jauh dengan permasalahan kemacetan di setiap titik jalannyaSidoarjo sebagai wilayah suburban yang menjadikan daya Tarik tersendiri untuk membangun pemukiman, membuka usaha, dan mencari pekerjaan. Hal inilah yang menyebabkan kemacetan di beberapa titik jalan Kabupaten Sidoarjo. Salah satu titik yang menjadi langganan macet di Kabupaten Sidoarjo adalah sepanjang jalan raya Aloha hingga Gedangan. Metode penelitian yang digunakan adalah deskriptif kualitatif. Dengan mengandalkan data sekunder seperti artikel jurnal serta laporan yang terkait dengan analisis keefektifan pembangunan jalan frontage di Sidoarjo. Pembangunan jalan frontage ini dinilai sangat efektif untuk mengatasi kemacetan di Kabupaten Sidoarjo. Hal ini karena sistem pada jalan frontage akan mencegah para pengendara yang berpindah jalur secara mendadak. Dengan adanya batas antar jalur, nantinya angkutan umum harus berjalan di jalur yang lambat mengingat kendaraan ini kerap berhenti dan berjalan dengan kecepatan yang lambat. Sedangkan kendaraan pribadi nanti akan melintasi jalur yang cepat.
Kata Kunci: Kemacetan, Jalan Frontage, Sidoarjo
 

This study aims to determine the effect of money ethics on tax evasion, with intrinsic religiosity, materialism and gender as moderating variables. This study uses a survey method and the population is an individual taxpayer who has a NPWP and who is domiciled in Central Java. The data used consists of primary data, which comes from distributing questionnaires to individual taxpayers who have a NPWP and who are domiciled in Central Java and use a 1-7 linkert scale. The data analysis used is stepwise regression analysis. The results of this study are that there is a significant positive effect between money ethics on tax evasion. Materialism is able to weaken the relationship between money ethics and tax evasion. Likewise, gender is able to strengthen the relationship between money ethics and tax evasion. Meanwhile, intrinsic religiosity is not able to moderate the relationship between money ethics and tax evasion.

The purpose of this study was to examine and analyze the effect of the application of e-SPT, Tax Knowledge, Tax Socialization, Taxpayer Awareness and Tax Sanctions on Tax Reporting Compliance (Case Study on MSMEs in Semarang City). This study uses a survey method with quantitative data obtained by distributing research questionnaires directly and indirectly to 250 respondents as MSME taxpayers and using a Likert scale of 1-7. The data analysis technique used multiple linear regression analysis technique. The results of this study indicate that the application of e-SPT has a positive effect on tax reporting compliance and Tax knowledge has no effect on tax reporting compliance. Tax socialization has no effect on tax reporting compliance, Taxpayer awareness has a positive effect on tax reporting compliance and Tax Sanctions have a positive effect on tax reporting compliance.
 

This study aims to analyze the effect of profitability, leverage and audit committee on audit delay. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in this study was obtained by using a purposive sampling method, namely the sampling technique based on certain criteria. The results of this study conclude that (1) profitability has a negative effect on audit delay, (2) leverage has a positive effect on audit delay, while (3) audit committee has a negative effect on audit delay.

Perkembangan perusahaan semakin pesat dan berkembang. Era saat ini mendorong banyak perusahaan dagang atau jasa semakin memperluas usahanya dengan meraih pangsa pasar. Sistem informasi akuntansi dalam suatu perusahaan mempunyai manfaat dan peranan yang penting dalam tercapainya tujuan perusahaan. Penyusunan sistem informasi akuntansi disesuaikan dengan situasi, kondisi dan kebutuhan perusahaan. Untuk mengetahui sistem informasi akuntansi pengeluaran kas yang sesuai dengan standar sistem pengendalian intern yang telah ditetapkan maka penulis menganalisis tata cara pengeluaran kas kedalam sistem informasi akuntansi pengeluaran kas pada CV. Budi Karya Teknologi dan menggambarkan sistem tersebut dengan menggunakan bagan alir dokumen (flowchart). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana sistem informasi akuntansi pengeluaran kas yang diterapkan oleh CV. Budi Karya Teknologi dan apakah sistem informasi akuntansi pengeluaran kas tersebut sudah memenuhi unsur-unsur pengendalian intern yang efektif dan efesien.
Dalam jurnal ini, penulis menggunakan metode primer yaitu  dengan cara mewawancarai langsung staff perusahaan untuk mendapat data yang dibuthkan oleh penulis. Sedangkan jenis data yang digunakan adalah data kualitatif dimana hasil yang diperoleh dianalisis dalam bentuk teori. Pada proses pengeluaran kasnya belum dinyatakan sesuai dengan sistem pengendalian intern yang baik yaitu karena kekurangan bagian akuntansi, kekurangan dokumen purchase order, terjadinya kerangkapan tugas atau double job, dari segi sistem otorisasi dan pencatatan perusahaan ini belum melaksanakan pengotorisasian dan pencatatan secara tepat sehingga dapat menimbulkan penyalahgunaan dokumen dikemudian hari

The development of information technology is currently growing rapidly, where almost all have used and developed information systems in such a way that they are able to advance and develop their business well. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in an institution or agency is the Accounting Information System. Along with the increasingly rapid development, the use of computers plays an important role in various fields that support each other in aspects of life. This includes financial data and information processing systems that cannot be separated from everyday life. Because without a financial data and information processing system, activities within an organization, company or agency will not run smoothly as expected, both in terms of time and accuracy and speed of the resulting performance. This becomes an obstacle to the activities and implementation of existing activities in an organization, company or agency. Recording cash flows using books is considered less effective in terms of time and accuracy. Recording that must be done many times sometimes causes some errors so that there is often a difference between the real balance and the cash book.
 
Keywords: System, Information, Accounting, Cash Flow

This study aims to examine the effect of environmental performance, environmental disclosure, cash turnover, and inventory turnover on profitability. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method of this study used purposive sampling which resulted in 99 samples. The data analysis technique used is panel data regression. The results of this study are environmental performance has a positive effect on profitability, while environmental disclosure, cash turnover, and inventory turnover has no effect on profitability.

ABSTRACT
The development of technology today has become something that is universal and can be used in various human lives. One of them is in business. In today's era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality in service. In this case, Toko Maju Jaya is used as a place of research, because in this place the system that is carried out is still manual and has not been managed properly, so errors often occur in making reports and in processing stock items. The purpose of this study is to provide convenience during the processing of sales, purchase transactions, goods data, supplier data and customer data, minimizing errors in recording.
The research method used in this research is using the R&D (Research and Development) method. This method is used to produce a certain product that is analytical and can be tested for effectiveness so that it can be used in the wider community. In designing the system the tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observations, interviews, and literature studies. The database application development tool uses MySQL and the programming language uses Visual Basic 6.0. With this information system transaction data processing can be done computerized so as to reduce errors in reporting.

This study aims to analyze the factors that influence the decision to use the online motorcycle taxi application, which in this study takes a case study on the Grab application in the city of Semarang. The technique for determining data collection in this research is using a questionnaire that is distributed to 100 people (users) or users of the Grab online motorcycle taxi application with objects in the city of Semarang. The method of collecting respondents was using the accidental sampling method, namely collecting data from consumers who happened to use Grab's services in Semarang. This research uses quantitative data analysis techniques using multiple linear regression. Based on the study and processing of statistical data, it was found that the price had a positive effect on the decisions of online motorcycle taxi users. Promotion also has a positive and significant effect on the decisions of online motorcycle taxi application users. And other findings obtained that the quality of service has a positive and significant effect on the decisions of online motorcycle taxi application users. The suggestion from this research is that the Grab tariff needs to be considered so that the tariff is cheap, in accordance with the benefits and adjusted to the tariff for other online motorcycle taxi services. Promotional indicators that need to be considered are the reach of information and promotions that need to be expanded, attractive advertising stars, online motorcycle taxi services are easy to remember and the quality of the messages conveyed and advertising messages are easy to understand. Service quality indicators that need to be considered include: the appearance of Gojek partners is neat, Gojek partners work according to work schedules, responsive in hearing consumer complaints, able to serve consumers well and pay attention and communicate in a friendly manner.
 
Keywords: price, promotion, service quality, and decision to use online motorcycle taxi applications

Ijarah fee is a rental fee that must be paid by customers in conducting gold pawn transactions. The amount of the ijarah fee is determined based on the results of the estimated value of gold, so that the relatively low cost of ijarah for customers will make it easier for customers to do financing. The cost of ijarah (rent) according to Muhammad Ngasifudin is the cost of renting a place provided by the pawnshop for goods that have been pawned by the customer.27 So, the cost of ijarah at a sharia pawnshop is the rental fee for the goods that are pawned as a place to store the goods as long as the goods have not been redeemed. by the owner. Judging from the above phenomenon, the Ijarah Fee can be taken into consideration for customer decision making to pawn gold at a sharia pawnshop. The purpose of this study was to determine how the influence of Ijarah Fees on the customer's decision to pawn gold at the Sharia Pawnshop. The number of samples in this study was 88 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained were then processed using the SPSS 25 application. The results of this study indicate that the value of tcount (3.085) > ttable (1.988) and a significance value of 0.003 <0.05, which means that partially the ijarah fee variable has a positive and significant effect on the customer's decision variable in pawning gold at Pegadaian Syariah.

This study aims to determine the potential for parking taxes and levies in the city of Kendari. The research method used is descriptive method with content analysis or content analysis. Broadly speaking, this writing systematic is more of a narrative nature which collects secondary data from BPS, opinions of experts, journals, books and articles published on the internet related to potential taxes and parking levies in the city of Kendari. The results showed that the revenue from parking, both in the form of taxes and levies, was still very low, although mathematically there was a huge potential for revenue from this sector. The implication of this is that the government must be fast in building its supporting infrastructure so that it can collect taxes and parking fees to the maximum and there is no more illegal parking which sometimes disturbs the public and reduces local revenue.

The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data analysis techniques used are data reduction or data simplification, data exposure or presentation, and drawing conclusions. The results of the study are 1) Auditors are expected to be able to detect fraud better because so far the ability of the Arta Niaga Makassar Savings and Loans Cooperative (KSP) has not been maximized in overcoming fictitious credit fraud. 2) The Arta Niaga Makassar Savings and Loans Cooperative (KSP) must be able to control fraud in detecting fictitious credit by maximizing fictitious credit.