This research aims to determine the influence of digital financial literacy on Generation X's decision to use banking applications. The approach used is quantitative with a correlational type of research. The sample consisted of 30 respondents aged 45–60 years who had used digital banking applications for at least the last three months. Data was collected through a questionnaire with a Likert scale and analyzed using validity, reliability, normality, Pearson correlation and simple linear regression tests. The results of the analysis show that there is a positive and significant relationship between financial digital literacy and the decision to use banking applications, with a correlation coefficient of 0.672 and a significance value of 0.000. The regression equation obtained is Y = 1.584 + 0.628X, with an R² value of 0.395. This means that 39.5% of the decision variables to use banking applications are influenced by financial digital literacy. This research concludes that increasing financial digital literacy can significantly improve Generation X's decisions in utilizing digital banking services.

The secondhand pants thrift shop industry based on Facebook live streaming has experienced significant growth in line with the increasing consumer interest in preloved products and the convenience of digital technology. This study aims to analyze the determination of the Cost of Goods Sold (COGS) in the @sinsin thrift shop business, an online store specializing in selling secondhand pants through Facebook's live streaming feature. The research method used is a descriptive qualitative approach, with data collection techniques including in-depth interviews with the business owner, direct observation of live streaming sessions, and documentation of sales and purchase records. The results of the study show that the calculation of COGS at @sinsin thrift shop is based on direct variable cost components such as the purchase price of pants, laundry costs, packaging, and shipping. Meanwhile, digital operational costs such as internet data, streaming equipment, and advertising are not directly included in the COGS but are proportionally allocated per product unit to obtain a more accurate estimate of total costs. Live streaming has proven effective in increasing customer trust, expanding market reach. The conclusion of this study indicates that using the full costing method allows business owners to adjust selling prices.

This study aims to determine and analyze the use of budget costs as a management control tool at the Liyodu Village Office, Bongomeme District. The method used in this study is a qualitative method and uses efficiency and effectiveness ratios. The results of the study indicate the ineffectiveness of the budget costs in Liyodu Village in line with the results of previous studies that highlight the importance of more in-depth evaluation and supervision to improve the effectiveness of budget use as a management control tool.

This study aims to synthesize and describe a comprehensive view of the use of Artificial Intelligence (AI) in marketing strategies. This study is a descriptive exploratory study with thematic review techniques and practical exploration. This study uses the Systematic Literature Review (SLR) method which tries to summarize the use of AI in the stages of marketing strategies. Artificial intelligence is something very phenomenal in the current era of industry 5.0 digitalization. Marketing strategies must be able to adapt to the latest technological developments and also changes in consumer behavior in order to continue to exist in this increasingly tight business competition. Marketing strategies in the era of industry 5.0 based on technology and humanity are a guideline in managing the company's marketing strategy. Artificial intelligence is very important in helping marketers set targets and achieve their goals more effectively and efficiently. From the results of this study, it can be concluded that Artificial Intelligence can be used in implementing every stage of marketing strategy.

This study aims to analyze solvency rations in measuring the financial performance of PT Kimia Farma (Persero) Tbk. The solvency ratos examined include the Debt to equity ratio (DER) and Debt to asset ratio (DAR). The main focus of this research is to assets the extent to which the company is capable  of fulfilling its long-term obligations using its own capital and total assets. The research uses quantitative data derived from the company’s annual financial statements from 2019 to 2023. A desriptve approach is employed, using financial ratio analysis as the primary tool to evaluate the company’s solvency level over the study period. The result of the analysis indicate that both Debt to equity ratio and Debt to asset ratio of PT Kimia Farma (Persero) Tbk consistenly exceeded industry standars during the period under review. The high valuew of DER and DAR suggest that the company relies heavily on external financing through debt. This the dependency has led to a high financial burden with increasing obligations that the company must cover each year. So overall it shows that the financial condition of PT Kimia Farma (Persero) Tbk in terms of solvency ratio is in the unhealthy category. The company has not yet demonstrated an optimal and sustainable ability to cover its long-term liabilities, highlighting the need for improved financial strategies to balance its capital structure in the future.

Product innovation is a key factor in increasing business competitiveness amidst increasingly fierce global competition. This research analyzes the role of product innovation on a company's competitive advantage. This study highlights how new product development, feature differentiation, and quality improvement can strengthen a company's position in the market. The research results show that companies that consistently adopt innovation strategies are able to increase market share, customer loyalty and profitability. Apart from that, collaboration between departments, the use of cutting-edge technology, and response to consumer needs also play an important role in the success of innovation. The implications of this research emphasize the importance of a culture of innovation and sustainable investment in research and development as the key to winning business competition in various industries.

Selecting the right supplier is a crucial factor in supporting the smooth operation of a company, especially in the natural stone handicraft industry. CV Al-Mariah, located in West Bandung Regency, faces challenges in determining the best raw stone material supplier due to issues such as uncertain supply quantities and delayed deliveries, which disrupt production processes. This study aims to analyze and determine the best supplier using the Analytical Hierarchy Process (AHP) method, processed with Expert choice 11 software. Data were collected through questionnaires distributed to parties directly involved in the raw material procurement process. The results show that among the three supplier alternatives analyzed, Supplier B obtained the highest weight of 0.380, followed by Supplier A with 0.352, and Supplier C with 0.268. Therefore, Supplier B is recommended as the top choice to support the operations of CV Al-Mariah. The AHP method has proven effective in assisting complex decision-making processes by systematically considering multiple criteria.

This study analyzes the effect of board of directors size, board of commissioners size, and audit committee size on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2020–2023. The research highlights the importance of corporate governance in enhancing company performance and competitiveness, especially in sectors facing sustainability challenges and strict oversight. A quantitative method was employed using multiple linear regression with a purposive sample of 77 companies. The results show that the size of the board of directors and board of commissioners has a positive and significant effect on firm value, while audit committee size has no significant effect. These findings suggest that the decision-making capacity of directors and supervisory role of commissioners are key to increasing firm value. Conversely, the audit committee’s existence may not contribute meaningfully if it only meets minimum requirements without functional effectiveness. This study implies the need to strengthen governance structures, particularly by enhancing the capacity of boards, to improve firm value and competitiveness.

Dalam informasi laba perusahaan dapat digunakan untuk menilai kinerja manajemen, dan juga dapat memperkirakan risiko dalam berinvestasi pada suatu perusahaan. Investor yang sering memusatkan perhatiannya pada informasi laba tanpa melihat prosedur yang digunakan untuk menghasilkan informasi laba akan mendorong manajemen perusahaan untuk melakukan tindakan perataan laba. Semoga informasi yang disajikan dalam laporan keuangan merupakan informasi yang valid, relevan dan dapat diandalkan bagi pengguna laporan keuangan. Kenyataannya tidak dapat disangkal bahwa masih ada perusahaan yang terindikasi melakukan praktik perataan laba. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan ukuran perusahaan terhadap praktik perataan laba pada perusahaan perbankan yang telah Go Public yang terdaftar di Bursa Efek Indonesia Penelitian ini menggunakan sampel sebanyak 35 badan usaha yang telah Go Public periode 2018- 2020. Hipotesis penelitian menggunakan Analisis Regresi Panel menggunakan eviews 8. Hasil pengujian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap perataan laba. Dan ukuran perusahaan tidak berpengaruh terhadap perataan laba.

Motivasi Kerja dan Disiplin Kerja adalah  hal penting dalam perusahaan.karena melalui disiplin kerja karyawan akan merasa aman dan nyaman dalam bekerja. Karena kinerja karyawan dan produktivitas perusahaan di ukur dari kinerja karyawannya. Penelitian ini dilakukan pada PT. Primadaya Plastisindo. Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan. Menggunakan teknik pengambilan sampel menggunakan nonprobability sampling. Analisis yang digunakan meliputi: regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, uji pengaruh mediasi, uji R2 , Uji F dan Uji t.

Pengawasan Team Work dan Kedisiplinan Terhadap Produktivitas kerja adalah hal terpenting dalam perusahaan keterampilan untuk bisa bekerja sama dalam sebuah tim adalah salah satu soft skill yang harus dimiliki oleh setiap karyawan yang ada pada sebuah perusahaan . Hal ini sangat penting, mengingat untuk mencapai tujuan utama perusahaan diperlukan kerja sama yang kompak antar setiap individu. Kedisiplinan akan mampu mengerjakan tugas dengan cepat, karena konsisten mengerjakan tugas yang diberikan sesuai dengan rencana. Penelitian ini dilakukan pada PT. metode yang digunakan dalam penelitian ini adalah kuantitatif. Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Pengawasan Team Work dan Kedisiplinan Terhadap Produktivitas Kerja Karyawan. Teknik analisis data menggunakan analisis regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, uji pengaruh mediasi, uji R2 , Uji F dan Uji t.

This writing was conducted to examine the effect of the variables Earning Per Share (EPS), Dividend Per Share (DPS), and Return On Equity (ROE) on stock prices in mining companies listed on the Indonesian stock exchange for the 2017-2020 period. The data used in this paper were obtained from financial report data published by IDX, which was taken from the website www.idx.co.id. The population in this paper are 47 mining companies listed on the IDX. The sampling technique used was the purposive sampling technique so that there were 10 research samples.
The results show that Earning Per Share, Dividend Per Share, and Return On Equity simultaneously affect stock prices in mining companies listed on the IDX for the 2017-2020 period. Partially, the Earning Per Share variable has a significant effect on the stock price of mining companies, while the Dividend Per Share and Return On Equity variables have no significant effect on the stock price of mining companies listed on the IDX for the 2014-2020 period.
 
 

This research is motivated by the problems that occur in banks, namely bad loans, this is due to the lack of cooperative debtors in completing their installment obligations and mistakes made by the bank in conducting debtor surveys and credit analysis. The method used in this study is a qualitative approach, through interviews with employees of Bank X. The conclusion of the resolution of the problem of bad loans in this study is by intensive collection when the debtor is in arrears in installments. Bank X will also restructure or reschedule the debtor's credit (there is a change in the term and the amount of installments) this is intended so that debtors can have the ability to pay installments smoothly. When the debtor is really unable to make repayments or installment payments, the bank will sell the assets and collateral/collateral from the debtor.

Perkembangan  zaman menghadirkan banyak inovasi dan kemudahan guna membantu aktivitas produksi para petani, salah satu contohnya ialah adanya kelompok atau individu yang menyediakan layanan kerjasama layaknya peminjam modal dan penerima modal. Proses seperti itu banyak dilakukan oleh petani dan pemilik modal, sehingga terkadang terjadi ketidakjelasan dan kerugian yang juga diterima oleh petani. Oleh karena banyaknya permasalahan yang terjadi dipicu oleh faktor biaya atau modal yang digunakan petani cukup tinggi dan harga jual yang tidak menentu sehingga kedua faktor tersebut secara tidak langsung akan mempengaruhi pendapatan petani. Hasil penelitian dari 34 responden menggunakan uji statistik analisis regresi berganda menunjukkan terdapat beberapa temuan yaitu biaya produksi dan harga jual berpengaruh secara signifikan dan simultan terhadap pendapatan petani dengan nilai signifikansi (Sig.) sebesar 0,001 dan nilai (F) 8,475. Pengaruh atau kontribusi yang ditimbulkan adalah 35,3%, ketentuan lain juga menjelaskan bahwa jika signifikansi Cronbach Alpha < 0,05 maka terdapat pengaruh secara positif dan signifikan antara variabel independent biaya produksi (X1) dan harga jual (X2) terhadap variabel dependent pendapatan petani jagung (Y) Desa Sei Tolang dengan kata lain Ha diterima sedangkan H0 ditolak. Angka kontribusi tersebut akan memberikan manfaat kepada petani guna meningkatkan pendapatannya.

Penelitian ini mengungkapkan pokok permasalahan yang berkenaan dengan kinerja karyawan. Dengan demikian, penelitian ini bertujuan mengetahui pengaruh disiplin kerja terhadap kinerja pegawai pada dinas kesehatan kota palopo. Penelitian ini adalah korelasional dengan pendekatan kuantitatif yang diterapkan dengan menggunakan rumus statistik untuk membantu dalam menganalisa data dan fakta yang diperoleh. Populasi dalam penelitian ini adalah semua pegawai pada Dinas Kesehatan Kota Palopo sebanyak 150 orang. Sampel dalam penelitian ini yaitu pegawai yang berstatus PNS pada Dinas Kesehatan Kota Palopo sebanyak 30 orang yang diambil menggunakan teknik purposive. Pengumpulan data menggunakan kuesioner. Analisis data menggunakan analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara Disiplin Kerja terhadap kinerja pegawai pada Dinas Kesehatan Kota Palopo. Disiplin kerja memberikan kontribusi terhadap kinerja responden, sehingga dapat dijadikan tolak ukur dalam meningkatkan kinerja pegawai.

The aim of this study to provide the importance of the benefits of databases in schools today, because in this sophisticated era, database needs are needed to make it easier to make reports, retrieve and store data that was originally made manually which is time consuming and prone to data errors. . With the application of a database system, everything can be done easily and quickly, and the resulting data will be accurate. The research method used is a qualitative method by observing and recording reality through observation, interviews, and documentation. The results of the study show that the benefits of using databases in schools today are the quality of the data and information accessed according to what is input, and the most important benefit is classifying data and information so that it is easier for teachers to understand, anticipating the occurrence of data similarities or data instability. Helping the process of saving, accessing, editing, and deleting data, Protecting databases for schools to shorten processing time and get significant results

Product development is one of the marketing strategies that aims to increase the company's competitiveness. To realize product development, companies are required to provide a wide range of product choices to consumers by taking into account the dimensions of product development itself. The purpose of this research is to find out how the new product development strategy is an effort to increase the company's competitiveness. the research method used is a literature study of several models adopted and outlined in a descriptive form. The results of this study state that the product development strategy is through a product development process by generating ideas, developing and testing product concepts. Strategies to increase competitiveness include new products for the world, new product lines, improvement of existing products, repositioning, cost reduction.

This study aims to determine the sharia marketing mix strategy, inhibiting factors and efforts to increase sales of Kremes Arema Chicken Restaurant in Rimbo Bujang District. This study used qualitative methods and the sample of this study was the owner of Kremes Arema Chicken Restaurant. Data collection through observation, interviews, and documentation. The conclusions show that: (1) The sharia marketing mix strategy has not been carried out optimally (2) Production inhibiting factors include; the amount of money available for promotion, the nature of the market, the nature of the product and the product life cycle (3) The efforts made by Kremes Arema Chicken Restaurant in increasing sales include; Find new customers, respond quickly to customers, add new employees, and have special access for buyers to choose products safely and comfortably.

This study aims to determine the effect of Service Quality and Product Quality on Customer Satisfaction in the Sappo Drinks Business, Branch 5, Sengkang City. This study used 310 respondents from Puangrimaggalatung university students. The instrument used in this research is a questionnaire. Hypothesis testing was carried out using multiple linear regression analysis with the help of SPSS 26. The results of this study explain that there is a simultaneous effect of Service Quality and Product Quality on Customer Satisfaction in the Sappo Beverage Business Branch 5 Sengkang City.

The purpose of this study was to determine and analyze the effect of education level, business age, accounting knowledge, and accounting training on the use of accounting information in fashion SMEs in Surakarta. This research method uses quantitative methods. In this study, the data obtained was from distributing questionnaires to fashion SMEs in the city of Surakarta. The research sample collection method used the slovin method as many as 75 fashion MSME owners or managers in Surakarta City. The data used in this research is primary data. The analytical method was processed using the SPSS 25 software. The results showed that partially, education level and business age had a positive effect on the use of accounting information on fashion SMEs in Surakarta. The variables of accounting knowledge and accounting training have no effect on the use of information on fashion SMEs in the city of Surakarta.

This study aims to determine the effect of beef consumption and beef prices on the income of the Simpang Rimbo slaughterhouse. This research is a quantitative type. The samples used were 36 types of secondary data. Based on the results of the study, there was one variable that did not significantly influence the income of the Simpang Rimbo slaughterhouse, namely the price of beef, while the other variable, namely beef consumption, had a positive and significant effect on the income of the Simpang Rimbo slaughterhouse. Simultaneously there is a significant influence between beef consumption and beef price. The Adjusted R Square (R2) value is 0.411 or 41.1%, which means that the influence of the independent variable on the dependent variable has an effect of 41.1% and the remaining 58.9% is influenced by other variables outside this study

This study aims to determine the simultaneous and partial effect of Competence and Work Discipline on Employee Performance at PT. Commerce Redja Abadi Tasikmalaya City. The research method used in this study is a quantitative method with an associative (causality) and census analysis approach. The population in this study amounted to 50 employees of PT. Commerce Redja Abadi Tasikmalaya City. The type of data used in this study is primary data obtained through questionnaires. The data testing technique used in this study uses the validity test, reliability test and classic assumption test. Data analysis in this study used multiple regression analysis using SPSS software version 25. The results of this study indicate that competence and work discipline simultaneously have a significant effect on employee performance at PT. Commerce Redja Abadi Tasikmalaya City. Competence partially has a significant effect on Employee Performance at PT. Niaga Redja Abadi Tasikmalaya City and Work Discipline partially have a significant effect on Employee Performance at PT. Commerce Redja Abadi Tasikmalaya City.

Brand loyalty plays a crucial role in social media services for consumers. Marketing activities through social media can predict and focus on consumer values in brand selection and sharing information with other consumers through social media. Therefore, the purpose of this study is to investigate the impacts of Social Media Marketing, Social Interactivity, and Perceived Quality on Brand Loyalty among iPhone users. The research employed a survey method, and a set of questionnaires were administered to 117 iPhone users located in a specific area via Google Forms. Structural Equation Modelling (SEM) and SmartPLS 4 were utilized to analyze the collected data. The findings demonstrated that Social Media Marketing has a significant simultaneous effect on brand loyalty among iPhone users, although its partial effects were insignificant. Effective Social Media Marketing can enhance iPhone users' loyalty to the brand as they actively engage in marketing campaigns on social media. Social Interactivity also has a significant effect on brand loyalty among iPhone users. Social interactions between users and the brand on social media influence user engagement, relationship, and experience with the brand, which in turn affects iPhone users' loyalty. Perceived Quality also plays a crucial role in influencing brand loyalty among iPhone users. iPhone users who perceive the product as high-quality tend to be more loyal to the brand. There are interrelated relationships between Social Media Marketing, Social Interactivity, and Perceived Quality in shaping brand loyalty among iPhone users. Therefore, Marketers and brand managers should focus on developing effective social media strategies, good user interactions, and product quality enhancement to improve user loyalty to the iPhone brand.

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Aset, Pertumbuhan Aset dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Teknik pengambilan sampel yang digunakan adalah non probability sampling melalui metode purposive sampling dengan menetapkan 2 kriteria. Dari total 19 perusahaan, terdapat sebanyak 18 perusahaan yang dapat dijadikan sampel sesuai dengan kriteria yang telah ditentukan. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa Struktur Aset berpengaruh positif dan signifikan terhadap Struktur Modal dengan nilai t-hitung sebesar (5,685) lebih besar dari nilai t-tabel sebesar (1,988) dan tingkat signifikan sebesar (0,000) lebih kecil dari tingkat minimum signifikansi sebesar (0,05). Pertumbuhan Aset tidak berpengaruh signifikan terhadap Struktur Modal dengan nilai t-hitung sebesar (-0,067) lebih kecil dari nilai t-tabel sebesar (1,988) dan tingkat signifikan sebesar (0,947) lebih besar dari tingkat minimum signifikansi sebesar (0,05). Ukuran Perusahaan tidak berpengaruh signifikan terhadap Struktur Model dengan nilai t-hitung sebesar (-1,151) lebih kecil dari nilai t-tabel sebesar (1,988) dan tingkat signifikan sebesar (0,253) lebih besar dari tingkat minimum signifikansi sebesar (0,05).  

The government of Sibolga Kota District has not yet had maximum performance in terms of the services provided to the community that have not been maximized. The basic cause is the existence of interpersonal communication barriers among employees and low employee morale because motivation within employees is also low. This study aims to determine and analyze the effect of interpersonal communication and intrinsic motivation on employee performance in the District Government of Sibolga Kota. The type of research used is descriptive correlational with a population of 68 people and is used as an object of observation. Data collection used a questionnaire with a Likert measurement scale. The results showed that interpersonal communication and intrinsic motivation variables can affect employee performance variables by 54.7%. Interpersonal communication and intrinsic motivation together or simultaneously have a positive and significant effect on employee performance. Where the value of Fcount is greater than the value of Ftable (45.363 > 3.11) Partially interpersonal communication has a positive and significant effect on employee performance Where the value of tcount = (2.515) > ttable (1.992), Partially intrinsic motivation is the most dominant influence on employee performance, meaning that the intrinsic motivation variable determines more to improve employee performance compared to interpersonal communication. Where is tcount = (4.441) > ttable (1.992). It is recommended that the leadership is expected to maintain good relations with staff so that communication and good performance are maintained

The success of a company is determined by its marketing success, meaning that every company, before distributing its products, first thinks about access to marketing so that it can be distributed smoothly, because if this is not the case, it will certainly face difficulties when the products are marketed/distributed. This study aims to determine whether there is a smooth relationship between product distribution and consumer loyalty at PT. Putra Ali Sentosa (PAS) Pondok Batu, Central Tapanuli Regency.                    From the calculation of the research instrument, the results obtained between the variables X and Y for each item are declared valid and reliable because the total corrected item value is greater than the critical r value (0.30). And the Cronbach Alpha value is above 0.60. From the normality test, all of them show that the distribution of the data does not violate the normality assumption, namely the histogram diagram is in the shape of a bell and the data distribution is close to the diagonal line in the normal curve of the P-P Plot. There is a positive relationship between smooth distribution and consumer loyalty which can be proven by calculating the correlation coefficient with a strong correlation of = 0.764. From the calculation of the equation of the linear regression line, variable X and variable Y are: Y = 11.577 + 0.810 X. This means that the effect of the dependent variable (consumer loyalty) is determined by the independent variable (smoothness of distribution) with a regression coefficient of 0.810. From the calculation of the coefficient of determination, a figure of 58.4% is obtained, and the remaining 41.6% is determined by other variables not discussed in this study, such as product quality, service quality, product price and other variables. From the hypothesis testing carried out and by comparing the calculated t value with the t table value, it is found that the calculated t value is greater than t table (9.102 > 2.001) this means that the hypothesis accepted is the alternative hypothesis (Ha)  

This study aims to determine the effect of firm size leverage variable on audit delay. Leverage in this study is proxied by DER (debt to equity ratio) and the size of the company's natural asset logarithm, and audit delay is calculated from the audit report date minus the financial statement book closing date. The population in this study were mining companies for the 2018-2021 period, then 14 companies were selected as a sample. The analytical method used in this study is the panel data regression method using EVIews 9. The results of this study prove that the debt to equity ratio has a positive effect on audit delay and firm size has a positive effect on audit delay.
 

This research was conducted in order to measure the amount of sanctions, socialization, and income of taxpayers affecting taxpayer compliance in paying land and building taxes. Using a descriptive qualitative method and a Likert scale as a measurement, the research data was collected through questionnaires distributed. For data processing, the authors chose SPSS and 36 Pondok Suri housing residents as respondents. From the results of the study, the authors stated that only sanctions and income partially affected taxpayer compliance with a sanction t-test value of 4.747 and a significance of 0.000. Income t test is 2.347 with a significance of 0.026. While the socialization t test is only –2.342 with a significance of 0.025. In addition, the F test 17.147 > F table 2.86 with a significance of 0.000 indicates that the three independent variables affect taxpayer compliance simultaneously

This study aims to determine whether or not there is an influence of Work Motivation and Self Efficacy on Employee Performance at PT. Pelindo (Persero) Sibolga Branch. The hypothesis put forward is that there is an influence of work motivation and self-efficacy on employee performance at PT. Pelindo (Persero) Sibolga Branch. The author uses 46 respondents as a sample taken from 46 populations using the Sugiyono formula. The results of the study indicate that there is a positive relationship between work motivation and self-efficacy on employee performance at PT. Pelindo (Persero) Sibolga Branch and its correlation coefficient is 0.419, so when interpreted on a value scale it can be categorized as moderate. While the coefficient of determination is known that Work Motivation and Self Efficacy only contribute 33.3% to Employee Performance at PT. Pelindo (Persero) Sibolga Branch and the remaining 66.7% is influenced by other factors not examined. Regression equation obtained
Y = 15.032 + 0.22X1 + 0.45X2 which shows that if you add one unit of variables X1 and X2 (Work Motivation and Self Efficacy) or a certain value, the variable Y (Employee Performance) will increase by the regression coefficient of 0.22 and 0. 45. Based on the results of hypothesis testing conducted by Employee Performance by comparing the t-count value of Work Motivation and t-table, it is found that the t-count value is smaller than t-table, namely 1.748 <2.016, Self- Efficacy and t-table, it is found that the t-count value is greater than t-table, namely 3.188 <2.016 and a significance value of 0.000 below α 5%. Because t count is greater than t table, there is an influence of Work Motivation and Self Efficacy on Employee Performance at PT. Pelindo (Persero) Sibolga Branch and the hypothesis proposed is accepted.

Employee loyalty is a positive form or success of a company in managing its employess or human resources. When loyalty is high, the company’s goals will be easily achieved. This research seeks to understand the effect of workload and non-physical work environment on employee loyalty. To gain this understanding, this research uses a population of employees in Miski Aghnia Corporation. In this research, two types of variables were used, i.e. the independent variable which included workload and non-physical work environment, and the dependent variable, which is employee loyalty. To get valid results, this study uses a population of 95 employees. Regarding the sampling, this research used simple random sampling technique, with the framework for determining the sample using the Isaac and Michael table; meanwhile, to get an understanding of data collection, literature studies and questionnaires were used. After obtaining the required data, data analysis was carried out using descriptive statistics, validity and reliability instruments, classical assumption tests, simple linear regression, and hypothesis testing. In processing the obtained data, SPSS 25 for Windows research data processing tools are used. After an in-depth study, it was concluded that the workload had a positive and significant effect on employee loyalty. Besides, this research also concludes that the non-physical work environment has no positive and significant effect on employee loyalty.

Increasing local government PAD needs to pay attention to posts that are the main regional revenues. This is to increase Fiscal Capacity in realizing regional independence. This study aims to determine the effect of Regional Tax (PD), Regional Retribution (RD), Revenue Sharing Tax Revenue (DBHP) and Flypaper effect (FE) on Fiscal Capacity (KF). This study uses quantitative analysis techniques, and the population of this study is the Special Region of Yogyakarta while the sampling technique chosen is purposive sampling with a research sample of 5 districts/cities in the province of DIY. The data that has been collected was analyzed using data analysis which first tested the classical assumptions before testing the hypothesis. Hypothesis testing in this study using multiple regression analysis with t test, f test, and the coefficient of determination. The results of this study indicate that Local Tax (PD) has a significant negative effect, Regional Retribution (RD) has a significant positive effect, and the Flypaper effect (FE) has a significant negative effect on Fiscal Capacity (KF). Meanwhile, the Tax Revenue Sharing Fund (DBHP) has no significant effect on Fiscal Capacity (KF).

Tujuan dari penelitian ini adalah untuk menguji pengaruh celebrity endorser, citra merek, kepercayaan merek terhadap minat beli produk skincare Scarlett Whitening. Dalam penelitian ini menggunakan metode kuantitatif. Sample yang gunakan menggunakan Probability Sampling dan Nonprobability sebanyak 110. Hasil penelitian ini menunjukan bahwa celebrity endorser tidak memiliki pengaruh signifikan terhadap minat daya beli ulang scarlett, citra merek memiliki signifikan minat daya beli

Penelitian ini bertujuan untuk menganalisis apakah kompensasi berpengaruh signifikan atau tidak terhadap loyalitas karyawan, apakah kerjasama tim berpengaruh signifikan terhadap loyalitas karyawan. Jenis penelitian: jenis penelitian yang digunakan dalam penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan desain penelitian asosiatif. Jumlah sampel pada penelitian ini berjumlah 58 orang karyawan MNC Studios Departement Traffic 3TV. Hal ini dikarenakan peneliti menggunakan teknik pengambilan sampel dari tabel Isaac dan Michael dimana dengan populasi diketahui sebanyak 70 orang, dengan tingkat error 5%. Instrumen yang digunakan peneliti berupa kuisioner yang berjumlah 15 pernyataan. Pengujian instrumen menggunakan uji validitas dan uji reliabilitas. Analisis data menggunakan analisis korelasi, sedangkan untuk pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil: hasil dari penelitian menunjukkan bahwa terdapat hubunngan yang positif dan signifikan antara kompensasi dan kerjasama tim terhadap loyalitas karyawan dengan nilai R-Square sebesar 0,522. Implikasi: implikasi dari hasil penelitian ini adalah bahwa untuk meningkatkan loyalitas karyawan dapat melalui pemberian kompensasi yang sesuai seperti gaji, insentif, dan bonus yang sesuai dan juga dengan menciptakan kerjasama tim yang aktif dalam bekerja.

Penelitian ini bertujuan untuk menganalisis strategi pemasaran ikan lele yang dilaksanakn pelaku usaha di Desa Pekan Tanjung Beringin Kecamatan Tanjung Beringin Kabupaten Serdang Bedagai. Jenis penelitian yang digunakan yaitu  deskriptif kualitatif dengan teknik analisis data yaitu analisis SWOT. Objek penelitian ini adalah pengusaha ikan lele yang ada di Desa Pekan Tanjung Beringin. Adapun metode pengumpulan data yang digunakan yaitu observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa: (1) Strategi pemasaran yang dilakukan pelaku usaha telah menerapkan strategi bauran pemasaran 4P (marketing mix) dalam memasarkan produknya. (2) Berdasarkan hasil perhitungan terhadap matriks IE dan matriks SWOT, faktor strategi internal sebesar 2,79 dan faktor strategi eksternal sebesar 2,88.  Nilai ini menunjukkan posisi pemasaran usaha budidaya ikan lele di Desa Pekan Tanjung Beringin berada pada Kuadran V(ke-5), artinya berada pada posisi fase pertumbuhan dan stabilitas. Dalam hal ini implementasi pengembangan strategi terbaik yang dapat dilakukan meliputi penetrasi pasar, pengembangan pasar serta melakukan diversifikasi produk olahan ikan lele.

 
Tujuan penelitian ini mengkaji mengenai keterbukaan informasi publik yang dijalankan oleh Desa di Kecamatan Kedungwuni Kabupaten Pekalongan dalam meningkatkan pembangunan Desa. Metode penelitian yang digunakan pada penelitian ini adalah deskriptif kualiatif. Objek penelitian ini dilakukan pada pemerintah desa di kecamatan Kedungwunni Kabupaten Pekalongan yaitu pada bulan Mei sampai bulan Juni 2022. Adapun informan yang menjadi sumber dalam penelitian ini adalah keterbukaan informasi publik pemerintah desa diantaranya; kepala desa, staf desa, masyarakat, tokoh masyarakat, tokoh pemuda dan tokoh agama. Sumber data pada penelitian ini adalah data primer dan data sekunder. Keterbukaan informasi publik  desa di Kecamatan kedungwuni Kabupaten Pekalongan akan dipandang baik jika bisa terpenuhi berbagai aspek. Asas transparansi, asas partisipasi, asas akuntabilitas dan asas reponsibilitas berdasarkan peraturan perudang-undangan yang berlaku.
 

The selection of supplier is a strategic decision that must be taken by any business including MSMEs. Various efforts in finding the right supplier, one of which is by utilizing information and communication technology, must be taken to ensure business’ viability. In addition, nowadays the search for the best suppliers is not limited by geographical boundaries, but can also take into account the competitive advantages offered by potential suppliers elsewhere using technological help. This study aims to explain the criteria for digital suppliers in MSMEs with multi-criteria decision-making approaches, the best-worst method (BWM) and the simple multi-attribute rating technique (SMART). The attribute scoring the most according to best-worst method is responsiveness, followed by price, product quality, reputation, service, guarantee and lastly delivery.

This study aims to determine the partially significant effect of work from home (WHF) on workproductivity at the Bima City Transportation Service. To find out the partially significant effectof the work environment on work productivity at the Department of Transportation of the Cityof Bima. To find out (WHF) and the work environment have a significant simultaneous effecton the work productivity of employees at the Department of Transportation of the City of Bima.The instrument in this study used a questionnaire with a Likert scale. The population in thisstudy were 80 employees consisting of 34 civil servants and 46 honorary employees. Thesample in this study were 34 civil servants. The sampling technique used by the researcherwas purposive sampling. Data collection techniques using questionnaires, observation andliterature studies, data analysis techniques using validity tests, reliability tests, classicalassumptions test, multiple linear regression analysis, correlation analysis, coefficient ofdetermination, t test and f test with the help of SPSS. The results showed that Work FromHome (WFH) significantly affected employee productivity at the Department of Transportationof the City of Bima, the work environment significantly had an influence on the productivity ofemployees at the Department of Transportation of the City of Bima, simultaneously thevariables (X1) Work From Home (WFH) and the work environment (X2) at the Department ofTransportation of the City of Bima has a significant effect on employee work productivity (Y)

Pengorganisasian dalam manajemen pendidikan adalah sangat penting dilaksanakan dan dibutuhkan untuk mencapai suatu pendidikan yang lebih baik untuk masa depan anak bangsa, maka dari itu tujuan dari suatu pendidikan itu harus diutamakan. Lembaga pendidikan di bawah naungan pemerintah maupun dibawah naungan pihak swasta sudah semestinya memiliki pengorganisasian yang baik agar tujuan dari pendidikan yang sudah dibuat bias diwujudkan. Kegiatan menyusun berbagai elemen dalam sebuah lembaga pendidikan maupun instansi merupakan kegiatan manajemen yang secara khusus disebut sebagai pengorganisasian, hal ini makin memperjelas bahwa di antara fungsi manajemen adalah menyusun dan membentuk berbagai hubungan kerja dari berbagai unit untuk menjadi sebuah tim yang solid, dari tim yang solid akan memberi kekuatan. Apabila terjadi kesatuan kekuatan dari berbagai elemen sistem untuk mencapai tujuan dalam lembaga maupun organisasi maka manajemen dianggap berhasil.

Penelitian ini bertujuan untuk mengkaji pengaruh penggunaan aplikasi e-commerce,intensitas iklan dan potongan harga terhadap impulsive buying. Pada penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan jumlah 100 responden. Responden penelitian ini ada konsumen generasi milenial yang berusia 17-27 tahun yang pernah belanja online di aplikasi e-commerce. Instrumen yang digunakan berupa kuesioner yang berisi 20 pernyataan. Pengujian instrumen menggunakan uji validitas dan uji reliabilitas. Analisis data menggunakan analisis korelasi, sedangkan untuk pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa terdapat hubungan yang positif dan signifikan antara aplikasi e-commerce, intensitas iklan dan potongan harga terhadap impulsive buying dengan nilai R-Square sebesar 0,523. konsumen generasi milenial yang pernah memakai aplikasi e-commerce dan melakukan pembelian di aplikasi e-commerce yang dipengaruhi oleh iklan dan potongan harga. Masih ada variabel lain yang mempengaruhi impulsive buying yang tidak di bahas di penelitian ini.

This study aims to determine (1) whether there is an influence of product diversity on consumer decisions at Masita stalls (2) whether there is an influence of the influence of sales location on consumer decisions at Masita stalls (3) whether or not there is an influence of the influence of product diversity and sales location on consumer decisions. at Masita's shop. The type of research in this study is associative. This research was carried out at the Masita stall, which targeted consumers who had visited the Masita stall. The sampling technique used is purposive sampling with 60 respondents. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination analysis test, correlation coefficient, partial test and simultaneous test. Based on the results of the study, it is shown that (1) the product diversity variable has an effect on consumer satisfaction at the Masita stall. (2) the sales location variable has no effect on consumer satisfaction at the Masita stall. (3) variable product diversity and sales locations have an effect on consumer satisfaction at the Masita stall

The purpose of this research is to analyzed factors that affect repurchase intention of IKEA Indonesia products. The variabels used in this research are experiential marketing, service quality, and website information system quality as independent variables, customer satisfaction as communicator variable, while repurchase intention as dependent variable. The sample consist of 300 IKEA AlamSutera and Sentul City consumers. The data that was used in this research was the primary data and selected by using purposive sampling method. Data was processed using Stuctural Equation Modeling (SEM) with SmartPLS. The result of this research provides that experiential marketing, service quality, website information system quality haveinfluence on by significance to customer satisfaction, then experiential marketing, service quality, customer satisfaction have influence on by significance to repurchase intention. Howeverthere’s no evidence that website information system quality on have influence to repurchase intention.

The increasing interest in the fashion world today makes purchases of goods increase. This study aims to determine the effect of quality and brand image on purchasing decisions. Design/methodology/approach: This study used an associative quantitative approach with a sample size of 55 . The instruments used are questionnaires and tests. Testing the quality of the instrument includes validity and reliability tests. Data analysis used descriptive and correlation analysis, while for hypothesis testing using multiple linear regression analysis. Results: The results showed that there was a positive and significant relationship between quality and brand image on purchasing decisions with an R-Square value of 0.88. Research limitations/implications: This analysis is only conducted in the West Jakarta area and does not take into account other variables or moderating variables that influence purchasing decisions.

This study aims to find the effect of the independent variables on the dependent variable through intervening variables. The sample in this study is partly the number of PNS Litbangkes employees 304 people. There are five types of variables that will be used in this study: digital leadership style (X1), career development (X2), organizational culture (X3), performance (Y) and organizational commitment (Z). This study uses SEM analysis and AMOS application with a quantitative approach through distributing questionnaires with 50 statements of research results, it can be concluded: (1) There is a significant influence between the independent variable Digital Leadership Style (X1) on the variable Employee Performance (Y) through the Intervening variable ( Z) Organizational Commitment, (2) there is a significant influence between the independent variable Career Development (X2) on the variable Employee Performance (Y) through the Intervening variable (Z) Organizational Commitment (3) there is a significant influence between the independent variable Organizational Culture (X2) on devenden variable (Y) Employee Performance through Intervening variable (Z) Organizational Commitment.

This study aims to determine the effect of work motivation and work stress on employee productivity at CV Surya Superior Sentosa (SUS) Bima City. This type of research is associative with the research tool is a questionnaire. The population in this study were 40 employees and the sampling technique using a saturated sample was all employees at CV. Surya Abadi Sentosa excelled as many as 40 people with the sample. Data collection techniques in this study using observation, questionnaires, documentation and literature study. The analysis technique used in this research is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, t test and f test. From the results of the analysis, it can be concluded that there is a partially significant effect of motivation on employee work productivity, there is a partially significant influence of organizational culture on employee performance, there is a simultaneous influence of motivation and work stress on employee productivity.
 

Meningkatnya pendapatan pada usaha mikro kecil menengah menjadi hal yang penting bagi dunia bisnis. Penelitian ini bertujuan untuk mengetahui pengaruh loyalitas dan kreativitas karyawan terhadap pendapatan UMKM. Desain / Metodologi / Pendekatan: Pada penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan jumlah 75 responden. Instrumen yang digunakan berupa kuesioner yang berisi 15 pernyataan. Pengujian instrumen menggunakan uji validitas dan uji reliabilitas. Analisis data menggunakan analisis korelasi, sedangkan untuk pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil: Hasil penelitian ini menunjukkan bahwa terdapat hubungan yang positif dan signifikan antara strategi pemasaran dan inovasi produk terhadap kinerja pemasaran dengan nilai R-Square sebesar 0,298. Keterbatasan penelitian / implikasi: keterbatasan dalam pengambilan sampel penelitian ini hanya responden usaha mikro kecil menengah hanya terbatas di Palu Barat. Masih ada variabel lain yang mempengaruhi kinerja pemasaran yang tidak di bahas dipenelitian ini.

The purpose of this study was to determine and analyze the effect of brand image and service quality on repurchase decisions with consumer satisfaction as a moderating variable. This research was conducted on the Shopee marketplace with respondents residing in the Greater Jakarta area. This research category is using descriptive method and causality. The sampling technique used purposive sampling with a total sample of 420 respondents. Collecting data using a questionnaire. The data analysis technique uses Structural Equation Modeling (SEM) analysis which is processed with Smart PLS 3.0. The results of the study prove that brand image has a significant effect on repurchase decisions in the Shopee marketplace. Service quality has a significant effect on repurchase decisions on the Shopee marketplace. Consumer satisfaction did not succeed in moderating the relationship between brand image and repurchase decisions. Consumer satisfaction managed to moderate the relationship between service quality and repurchase decisions.

Penghasilan adalah informasi penting dari laporan keuangan bagi pengguna karena nilai prediktifnya. Pendapatan juga dapat menjadi sumber konflik karena pemegang saham mayoritas dan minoritas, kreditur dan pemangku kepentingan lainnya memiliki kepentingan yang berbeda. Studi ini menyelidiki masalah pemegang saham mayoritas dan kreditur yang dimediasi oleh corporate governance terkait dengan laba dan rugi. Populasi perusahaan non keuangan yang dilengkapi dengan fasilitas website dan terdaftar di bursa efek Indonesia tahun 2019 – 2020 digunakan dalam penelitian ini. Dengan teknik purposive sampling, diperoleh 120 sampel. Penelitian ini dilakukan dengan metode regresi berganda untuk analisis data yang memiliki taraf signifikansi 5%. Hasil penelitian menunjukkan bahwa kepemilikan keluarga dan leverage berpengaruh negative signifikan terhadap kualitas laba, sedangkan struktur dan mekanisme corporate governance berpengaruh positif signifikan terhadap kualitas laba. Implikasi dari penelitian ini : secara teoritis, (1) dalam perusahaan kepemilikan keluarga terkonsentrasi, keluarga memiliki control yang kuat untuk memutuskan kebijakan perusahaan yang penting mengutamakan kepentingan keluarga pemegang saham. (2) Perusahaan keluarga di Indonesia juga memiliki struktur hutang yang tinggi, yang menyebabkan pemegang saham keluarga (manager) melakukan moral hazard dengan memilih kebijakan akuntansi untuk menigkatkan pendapatan (increase income). Implikasi kebijakan : (1) Regurator pasar modal perlu menetapkan batasan proporsi kepemilikan keluarga untuk menjaga keseimbangan antara kepentingan perusahaan dan pemangku kepentingan. (2) Regulator perlu terus meningkatkan penerapan regulasi corporate governance pada perusahaan publik.

Judul Penelitan ini adalah Pengaruh Penagihan Pajak Melalui Surat Terhadap Pencairan Tunggakan Pajak Pada KPP Pratama Padang Satu Jurusan Akuntansi AKBP STIE KBP Padang. Tujuan penelitian ini adalah untuk memberikan bukti empiris tentang pengaruh pemungutan pajak dengan surat paksa terhadap pencairan tunggakan pajak di KPP Pratama Padang. Penelitian ini menggunakan metode penelitian kuantitatif. seluruh pegawai KPP Pratama Padang Satu tahun 2020 menggunakan 93 sampel dalam penelitian ini yang terdiri dari pegawai KPP Pratama Padang Satu. Hasil penelitian ini menghasilkan koefisien determinasi yang menunjukkan bahwa pemungutan pajak dengan surat paksa mempengaruhi pencairan tunggakan pajak sebesar 81,8% sedangkan 18,2% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.

The purpose of this study was to determine the effect of online promotion and celebrity endorsement on impulsive buying behavior that has an impact on repeat purchases with word of mouth (WOM) as a moderating variable. The population of this study are consumers who have shopped for clothing products on e-commerce (Shopee, Tokopedia, Bukalapak, Lazada, and Blibli). The number of samples from the population is 255 people who were taken using non-probability sampling technique. The statistical method used in this study is Structural Equation Modeling (SEM) which is operated through the SmartPLS program. In this study, it was found that online promotion variables had a significant effect on impulsive buying behavior which had an impact on repeat purchases, and the role of word of mouth played a significant role in moderating repeat purchases. Meanwhile, celebrity endorsement and impulse purchases has no significant effect on repeat purchases directly.

This study aims to determine the significant effect of role ambiguity on employee performance at the Department of Small and Medium Enterprises Cooperatives, Bima Regency. The instrument in this study used a questionnaire with a Likert scale. The population in this study were all employees at the Office of Cooperatives for Small and Medium Enterprises, Bima Regency, totaling 51 people consisting of 30 Civil Servants and 21 Honorary Employees. The sampling technique in this study was done by purposive sampling technique. Data collection techniques using observation, interviews, questionnaires, documentation. The data analysis technique used validity test, reliability test, simple linear regression test, simple correlation coefficient test, coefficient of determination test and t test with the help of SPSS version 22 for windows. The results showed that role ambiguity had a significant effect on employee performance at the Department of Cooperatives, Small and Medium Enterprises, Bima Regency.

The local autonomy policy has given very broad authority to regulate local government. To implement local government, adequate finance is required. This research aims to analyze the financial independence ratio of the Mamuju Regency Government for the 2015-2019 Fiscal Year. To find out the level of local independence ratio is to compare the local revenue with financial assistance provided by the central government, provincial governments, and loans. The research method used is qualitative research with an inductive approach. Data collection techniques are carried out through interviews and documentation. Interviews were conducted to 5 (five) informants using snowball sampling technique. The data that has been collected is then analyzed through data reduction, data presentation, and drawing conclusions. The results showed that the ratio analysis of local financial independence was 7.18% in the Very Low category. As for the inhibiting factors for the low ratio of financial independence, namely the lack of planning, the lack of use of technology, and the low competence of employees. With regard to these conditions, local governments should increase local revenue by optimizing local tax and levy revenues by making special applications to facilitate the collection of local taxes and levies, as well as innovating related to the development of Local Owned Enterprises in accordance with local potential.
 

Manajemen laba terjadi akibat pentingnya informasi dalam laporan keuangan. Untuk meminimalkan Manajemen laba, komisaris independen diharapkan meminimalisir Manajemen laba. Pajak juga bisa jadi alasan Manajemen laba terjadi, yatiu menurunkan laba untuk mengurangi beban Pajak yang di bayar. Karena kesalahan Manajemen, leverage menjadi tinggi dan dilakukan kegiatan Manajemen laba. Penelitian ini dilakukan dengan metode kuantitatif menggunakan data sekunder. Dengan data yang diambil dari laporan keuangan perusahaan sub sektor makanan dan minuman yang terdaftar di BEI dari tahun 2017-2020. Penelitian ini memberikan hasil yaitu dua variabel tidak berpengaruh dan satu variabel berpengaruh. Leverage menjamin variabel yang berpengaruh terhadap manajemen laba, sedangkan komisaris independen dan tax planning tidak berpengaruh terhadap manajemen laba.

Indonesia has entered the era of globalization where increased as well as economic growth in countriesaround the world, including indonesia provide impact on behavioral finance indonesian society in. meettheir needsMany individuals who spend money to hal-hal milenial that would be no essential but it can raisemore money from time to time, let alone use the money to invest.This report is in order to test and analyzethe influence of variable, financial literacy , lifestyle revenues over behavioral finance with the productprice as variable no intervening to a mere company pt kobexindo tractors tbk recorded for years 2020-2021.The population in this research are employees of the company pt kobexindo tractors tbk.Obtained thenumber of samples from 790 employees, Then that would meet characteristic samples have been made on anotation big formula and a margin of error set 10 %, so that the total sample 89. Employees Analysistechniques used are a model of measurement and structural model.Statistical methods used in this researchwhich is structural equation modeling (SEM) operated through a program smartpls.The conclusion ofresearch results show that: (1) financial literacy significant positive on behavioral finance, (2) lifestylesignificant positive on behavioral finance, (3) income significant positive on behavioral finance, (4)financial literacy significant positive on the product price, (5) lifestyle no significant positive on the productprice, (6) income significant positive on the product price, (7) the product price significant positive onbehavioral finance.

Penelitian ini bertujuan untuk mengkaji pengaruh gaya kepemimpinan dan motivasi terhadap kinerja karyawan. Desain / metodologi / pendekatan: Pada penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan jumlah responden 58 responden. Responden penelitian ini adalah karyawan PT MNC Networks Departement Finance and Accounting. Pengujian instrumen menggunakan uji validitas dan uji reliabilitas. Analisis data menggunakan analisis korelasi, sedangkan untuk pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil: Hasil penelitian ini menunjukkan bahwa terdapat hubungan antara gaya kepemimpinan transformasional dan motivasi terhadap kinerja karyawan dengan nilai R-Square sebesar 0,629. Keterbatasan penelitian / implikasi: Ruang lingkup yang digunakan penelitian ini hanya mencakup satu department yang ruang lingkupnya tidak besar dan luas dan Penelitian ini menggunakan dua variabel independent yang mempengaruhi kinerja yaitu gaya kepemimpinan transformasional dan motivasi.

Sistem pengamanan pada suatu gedung instansi atau perusahaan saat inibanyak yang menggunakan sistem kamera. Dengan sistem ini akan lebih membantu para petugas keamanan, kerja menjadi lebih mudah dan efisien terhadap jarak. Jika pengamanan masih dilakukan secara manual maka petugas akan lebih banyak dan pengawasan menjadi kurang efisien terhadap jarak dan kepekaan bila terjadi suatu kejanggalan pada salah satu area di instansi atau perusahaan tersebut. Dalam perspektif islam sebagian ulama memperbolehkan penggunaan kamera keamanan selama digunakan pada hal-hal yang positif.
                Banyak metode dan teknik yang digunakan dalam sistem pengamanan dengan menggunakan sistem kamera ini, salah satunya adalah dengan menggunakan teknik pengolahan citra atau sering di sebut image processing. Metode yang digunakan adalah deteksi gerakan dengan background subtraction. Metode ini mampu mendeteksi perbedaaan nilai RGB (red, green, blue) di setiap titik pixel pada suatu citra atau gambar digital. Keadaan inilah yang dimanfaatkan untuk di aplikasikan menjadi suatu sistem keamanan. Untuk mendapatkan nilai RGB yang lebih besar maka obyek yang ditangkap oleh kamera harus bercahaya. Dengan nilai RGB yang semakin besar maka pendeteksian gerakan akan lebih mudah. Pendeteksian gerakan dinyatakan aktif jika alarm telah berbunyi.

MAP ABADI SENTOSA yang beralamat di Jalan Pemuda no.138 Semarang adalah sebuah perusahaan Outsourcing yang bergerak di bidang jasa parkir. Di kota Semarang, PT. MAP ABADI SENTOSA memiliki beberapa pihak yang berkepentingan dengan perusahaanya, sehingga harus memiliki cukup banyak karyawan yang dibutuhkan. Seiring berjalanya perusahaan jasa ini, PT. MAP ABADI SENTOSA tidak lepas dari suatu permasalahan yang di hadapi.

Salah satu masalah yang terjadi adalah penggajian karyawan. Pengolahan data  yang dilakukan masih menggunakan manual dan dengan Microsoft Excel, sehingga dalam proses penggajian, bagian administrasi harus membuka file-file yang di perlukan. Sehingga proses pembuatan laporan gaji menjadi lambat karena sering terjadi kesalahan dalam memasukan data dan sering terjadi kesalahan dalam penjumlahan total gaji karyawan kontrak dengan karyawan training dikarenakan human error.
Saat ini PT. MAP ABADI SENTOSA sangat membutuhkan sebuah sistem komputerisasi penggajian karyawan yang mampu meminimalisir kesalahan yang sering terjadi, sehingga mampu meningkatkan kinerja karyawan secara efektif dan efisien. Berdasarkan metode observasi dan wawancara terhadap karyawan administrasi di PT. MAP ABADI SENTOSA, serta di dukung dengan Metode Studi Pustaka. Penulis akan membuat sebuah aplikasi Sistem Komputerisasi Penggajian menggunakan pemrograman VisualBasic 6.0 yang memiliki database dari Microsoft Access 2003, program ini akan di gunakan oleh administrasi PT. MAP ABADI SENTOSA wilayah Semarang. Dengan dilengkapi sebuah sistem keamanan
menggunakan password. Aplikasi yang dibuat terdiri atas: Inputan Data, Trnsaksi yang dilakukan, dan Laporan Penggajian yang dibutuhkan.
Dengan menggunakan Sistem ini, dapat mempercepat pencarian data, karena data terorganisir database dengan  baik sehingga mempercepat proses penggajian dan meminimalisir kesalahan yang terjadi dalam penjumlahan total gaji yang akan di terima karyawan.

Kemajuan dunia usaha diera globalisasi saat ini menimbulkan persaingan yang cukup ketat antar perusahaan satu dengan yang lainnya terutama dalam bidang teknologi dan informatika.  Dalam pelaksanaan CV. Flow ELektrik juga menggunakan teknologi yang berkembang diantaranya teknologi sistem komputer dan internet.
Dalam pelaksanaan kegiatan khususnya pada Sistem Pengeluaran dan pemasukan Arus Kas, pencatatan data masih dilakukan secara sederhana yaitu dengan menggunakan Microsoft Excel. Masalah yang dihadapi adalah sistem administrasi pembukuan laporan arus kas perusahaan yang tidak akuntabilitas. Alasan itulah yang mendorong penulis untuk membuat program aplikasi menggunakan software Microsoft Fpxpro 9.0  dengan database SQL Server.
nantinya diharapkan dapat membantu karyawan agar dapat lebih mengoptimalisasikan waktu dan tenaganya.
Metode penulisan yang dilakukan penulis adalah melakukan penelitian lapangan serta penelitian kepustakaan. Penelitian lapangan meliputi peninjauan objek yang diteliti, mengamati secara langsung objek yang diteliti, wawancara yaitu mengumpulkan data dan melakukan tanya jawab secara langsung dengan pihak yang bersangkutan. Penelitian kepustakaan meliputi pengumpulan data dari buku-buku atau literatur yang ada hubungannya dengan materi yang sedang diteliti.

Yayasan Bina Teruna Indonesia Bumi Cenderawasih (Binterbusih) yang merupakan sebuah Yayasan yang bersifat sosial edukatif, konsisten menyiapkan Sumber Daya Manusia Papua melalui pendekatan pembinaan yang konsisten, intensif dan berkelanjutan. Yayasan ini berkantor di kota Semarang dan mempunyai kantor cabang di setiap kota-kota besar di Pulau Jawa. Untuk mengelolah sumber daya yang ada pada Yayasan Binterbusih dibutuhkan teknologi informasi untuk memberikan informasi yang  berkualitas,  akuntabel, efektif dan efisien.
     Hasil penelitian  ini menunjukkan bahwa proses pengolahan data-data mahasiswa dan pelajar penerima beasiswa di Yayasan Binterbusih sebelum ini masih bersifat sederhana yaitu masih menggunakan aplikasi  Microsoft office dan Excel, dimana aplikasi tersebut memiliki kelemahan diantaranya kurang cepat, sulit untuk melakukan perubahan terhadap data-data mahasiswa dan pelajar yang kompleks apabila terjadi kesalahan. Penulisan  ini bertujuan untuk mencoba mewujudkan Perancangan dan Implementasi Sistem Informasi Mahasiswa Pelajar Papua di Yayasan Binterbusih Semarang dengan baik. Dengan menggunakan aplikasi visual Basis dan database  SQL Server.

Tujuan dari Perancangan Sistem Informasi Perpustakaan Berbasis Multiuser pada Kantor Perpustakaan dan Arsip Kabupaten Demak ini adalah membatu petugas perpustakaan dalam mengelola data buku, data anggota, data peminjaman data pengembalian dan laporan yang dilakukan oleh petugas perpustakaan yang sudah terkomputerisasi tetapi masih single user dan sekarang menjadi terkomputerisasi dan berbasis multiuser.
Sistem yang berjalan saat ini pada Kantor Perpustakaan dan Arsip Kabupaten Demak yaitu database yang digunakan terkadang masih error pada saat petugas menginput transaksi peminjaman maupun pengembalian, karena data yang di input tidak bisa tersimpan di database. Anggota perpustakaan kesulitan saat melihat semua koleksi buku yang ada di perpustakaan karena belum tersediannya pencarian buku yang memadai. Laporan yang di sampaikan oleh petugas kurang efisien sehingga kepala perpustakaan kurang jelas dalam penyampaian laporannya.
Dengan adanya perancangan aplikasi sistem informasi perpustakaan berbasis multiuser ini dapat meningkatkan mutu dan kinerja di perpustakaan ini. Metodologi yang digunakan pada Perancangan Sistem Informasi Perpustakaan Berbasis Multiuser ini adalah Metode Penelitian dan Pengembangan R&D (Research And Development).