This study aims to find out and analyze the influence of Price (X1) and Word of Mouth (X2) on Purchase Decisions (Y) in the Pokdakan Barokah Integrated Fish Farming Center located in Sungai Gerong Village. The observed phenomenon shows that consumers' purchasing decisions for fish farming products are not only influenced by competitive price factors, but also by the power of word-of-mouth promotion or word of mouth that develops in the surrounding community. The research method used is a quantitative approach with an associative design. Data collection was carried out through the distribution of questionnaires to 100 respondents determined by the quota sampling technique. Data analysis was carried out through several stages, namely the validity and reliability test of the instrument, the classical assumption test (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, the determination coefficient test (R²), and the hypothesis test through the t-test and the F test. The results of the data analysis showed that the Price variable had a positive and significant effect on the Purchase Decision with a significance value of 0.000 and a tcal value of 6.686 which was greater than table of 1,660. Likewise, the Word of Mouth variable has a positive and significant effect on the Purchase Decision with a significance value of 0.000 and a calculation of 9.688 > a table of 1.660. In addition, simultaneously the two independent variables (Price and Word of Mouth) had a significant effect on the Purchase Decision with a Fcal value of 111,480 > Ftable 3.94 and a significance of 0.000. The conclusion of this study is that both partially and simultaneously, the variables Price and Word of Mouth have a significant influence on Purchase Decisions in Pokdakan Barokah.
 

This study aims to determine the extent to which organizational culture and work environment influence employee satisfaction at PT. Anugerah Pupuk Lestari. Employee satisfaction is a positive feeling employees have toward their work, arising from their evaluation of the work produced. Factors influencing the achievement of satisfaction include organizational culture and work environment, as these can enhance employee satisfaction. The research method employed is descriptive and confirmatory. The data collection technique used involves distributing a questionnaire to 80 respondents. The instruments used were first tested for validity, reliability, and normality, and the statistical method used was path analysis with SPSS version 26 software. The results of the descriptive research conducted on PT. Anugerah Pupuk Lestari employees showed that organizational culture was rated as quite good, the work environment was rated as quite good, and employee satisfaction was rated as quite good. The verifiable results indicate that organizational culture influences employee satisfaction at PT. Anugerah Pupuk Lestari, and the work environment influences employee satisfaction at PT. Anugerah Pupuk Lestari. Therefore, the results show that there is an influence between organizational culture and work environment on employee satisfaction at PT. Anugerah Pupuk Lestari.

This study aims to analyze the influence of leadership style and work environment on employee loyalty at PT Sumber Bintang Rejeki, a multinational garment company based in Semarang. The main issue addressed is the limited comprehensive understanding of how these two factors simultaneously impact employee loyalty in labor-intensive garment industries. This research employs a quantitative explanatory approach involving 141 respondents selected using Slovin’s formula. Data were analyzed using multiple linear regression. The results show that both leadership style and work environment have a positive and significant effect on employee loyalty, with the work environment having a more dominant influence. These findings highlight the importance of integrating effective leadership practices with a supportive work environment to enhance employee loyalty. The study contributes to the development of human resource management theory and offers strategic recommendations for employee management in the garment industry. The research is limited by its focus on a single location and a narrow scope of variables, suggesting future studies explore broader variables and settings to deepen insights.

This study aims to analyze whether the internal control system, internal audit, and anti-fraud awareness in the Regional Government of Sleman Regency influence fraud prevention. The population in this study includes all Civil Servants and Non-Civil Servants in Regional Apparatus Organizations within the scope of the Sleman Regency Government in 2024. The sample consists of Civil Servants and Non-Civil Servants working in the Finance Division of the Regional Apparatus Organizations within the Sleman Regency Government. The data used in this study are primary data obtained through the distribution of questionnaires directly to the respondents. A total of 100 questionnaires were distributed, but only 87 responses could be processed. The analysis involved regression testing and hypothesis testing using the t-test. The results show that the internal control system does not influence fraud prevention. Internal audit has a partial influence on fraud prevention. Anti-fraud awareness does not have a partial influence on fraud prevention within the Sleman Regency Government.

This study aims to analyze the influence of work ethic, work relationships, and work environment on work motivation and its impact on teacher performance at SMA Negeri Jakarta Timur 1. A quantitative approach was employed, with data collected through questionnaires and analyzed statistically. The results indicate that the implementation of work ethic, work relationships, and work environment at the school received very positive evaluations from the teachers. Work ethic and work environment were found to have a significant direct effect on work motivation, while work relationships did not show a direct effect on motivation. On the other hand, work ethic and work relationships had a direct impact on teacher performance, whereas the work environment did not show a direct influence on performance. Teacher work motivation also proved to significantly affect performance improvement. These findings highlight the importance of strengthening work ethic and the quality of work relationships in enhancing teacher motivation and performance within educational settings.

Tanjak Palembang, as a cultural heritage typical of South Sumatra, has high historical and aesthetic value. Although it was once only worn by the nobility, now tanjak has become part of the cultural identity that can be worn by anyone. In the digital era, marketing of traditional cultural products such as tanjak faces challenges from modern products and consumer accessibility. This study aims to analyze the optimal strategy in utilizing e-commerce platforms, such as Tokopedia, Bukalapak, and Blibli, to increase the appeal, sales, and preservation of the Palembang tanjak culture. The research method used is qualitative descriptive, with primary data collection through interviews and observations, as well as secondary data from literature and industry reports. The results of the study indicate that the use of e-commerce platforms significantly expands market reach and increases brand awareness of the Palembang tanjak. However, business actors also face challenges such as tight price competition and lack of knowledge in digital marketing. Therefore, the right strategy is needed, including training for MSMEs and improving the quality of digital content. Overall, e-commerce optimization has proven effective in increasing the marketing of Palembang tanjak, with the hope of collaboration between business actors, the government, and e-commerce platforms to support the development of local products.

This study aims to analyze human capital financial performance in Micro, Small, and Medium Enterprises (MSMEs) with payment gateway as a mediating variable. In this study, human capital is measured based on the skills, knowledge, and experience possessed by MSME entrepreneurs, while financial performance is measured based on profitability and operational efficiency. The results of the study indicate that human capital has a positive influence on the use of payment gateways, which in turn has a positive impact on improving the financial performance of MSMEs. The results of payment gateways are not significant on financial performance. Furthermore, there is an insignificant influence of human capital on the use of payment gateways that do not affect financial performance. These findings provide evidence that increasing human capital in MSMEs through mastery of payment technology can improve operational efficiency and overall financial performance.

The COVID-19 pandemic has underscored the need for digital transformation, particularly among Micro, Small, and Medium Enterprises (MSMEs), which often lack financial resilience during crises. This study investigates the impact of accounting digitalization on the financial performance of MSMEs in the post pandemic recovery period. It aims to explore how digital accounting tools influence profitability, liquidity, and operational efficiency, and to examine the moderating role of digital maturity in this relationship. A qualitative case study method was employed, utilizing semi structured interviews and document analysis from selected MSMEs that had adopted digital accounting systems for at least one year. Thematic analysis revealed that digitalization led to measurable improvements in financial indicators, including increased net profit margins, better current ratios, and reduced operational costs. Moreover, enterprises with higher digital maturity experienced significantly stronger financial gains, highlighting the role of internal readiness in maximizing the benefits of digital tools. However, common challenges such as poor internet connectivity, limited technical skills, and resistance to change were also identified as barriers to successful implementation. The study concludes that accounting digitalization can serve as a strategic recovery mechanism for MSMEs, provided that adequate digital infrastructure and training support are in place. These findings contribute to the literature by empirically linking digital practices with financial outcomes in a post crisis setting and offer practical insights for policymakers and practitioners aiming to promote digital adoption among MSMEs.

This study aims to analyze the influence of content marketing on consumer purchasing decisions for product X. Content marketing, as a strategy based on delivering relevant and valuable content, has increasingly become a key factor in building consumer engagement and influencing buying behavior. This research employs a quantitative approach using a survey method involving 150 respondents who are active social media users and consumers of product X. The data were analyzed using multiple linear regression to examine the impact of content marketing variables—namely content relevance, content consistency, content quality, and content engagement—on purchasing decisions. The results show that content marketing significantly influences consumer purchasing decisions when considered simultaneously. Partially, the variables of content relevance and content engagement have the most dominant influence compared to the other variables. These findings indicate that delivering content that is relevant to consumer needs and interactive in nature can enhance trust and buying interest. This study provides practical implications for business practitioners to strengthen their content marketing strategies by focusing on relevance and engagement to drive purchasing decisions.

This research investigates the impact of digital business implementation and risk management on sustainability, with accounting transparency serving as a mediating variable, within the context of Madura batik MSMEs. The central question addressed is how digital business practices and risk management contribute to enhancing sustainability through the role of accounting transparency. Employing a quantitative research design, the study utilizes Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach to examine the interrelationships among variables. The findings indicate that both digital business and risk management exert a positive influence on sustainability systems, and that accounting transparency functions as an effective mediator, reinforcing these effects. The study concludes that improved accounting transparency significantly enhances sustainabilityperformance, thereby supporting the competitiveness and long-term sustainability of Madura batik MSMEs in the digital age.

One of the common issues encountered in traditional markets is the low level of financial literacy among traders. This condition affects the suboptimal management of business finances, as reflected in disorganized financial records, difficulties in separating business and personal funds, and a lack of preparedness in dealing with financial risks. This situation frequently occurs among traders in traditional markets, where the majority still manage their finances in a simple manner, without a proper recording system, and lack understanding of the importance of financial planning, debt management, and efficient capital allocation. This study aims to examine the influence of financial literacy on the financial management of traders in traditional markets. The research method used is quantitative with a survey approach, collecting data through questionnaires distributed to traders in the market. The sample was selected using purposive sampling technique, with a total of 66 respondents. Data analysis was conducted using descriptive statistics, validity and reliability tests, normality test, and simple linear regression, assisted by IBM SPSS 20 software. The results of the study show that financial literacy has a positive and significant effect on the financial management of traders in the market. It is expected that the findings of this research can contribute to the management of Padang Sappa Market and the local government in improving financial management among traditional market traders.

The Ministry of Social Affairs, as a public institution, holds a strategic role in managing budgets for social welfare programs that directly impact the community. This study analyzes the performance of the Ministry’s financial reports using the Balanced Scorecard (BSC) approach, which encompasses four key perspectives: financial, customer, internal business processes, and learning and growth. The main objective of this research is to evaluate the extent to which the financial reports reflect the effectiveness and efficiency of budget management as a form of public institutional accountability. A descriptive qualitative method with a case study approach was employed, collecting data through in-depth interviews with relevant stakeholders and an analysis of published financial report documents. The data analysis was conducted interpretively through stages of theme categorization, coding, meaning interpretation, and validation using data triangulation, which were then synthesized into the Balanced Scorecard framework as a supporting evaluation tool. The findings indicate that, from the financial perspective, budget realization aligns with targets, though efficiency can still be improved. From the customer perspective, the public appreciates the social assistance but criticizes inaccuracies in recipient targeting. The internal business process perspective reveals that aid distribution functions relatively well, despite technical obstacles in the field. Meanwhile, the learning and growth perspective highlights the need to enhance human resource capacity. Overall, the Balanced Scorecard offers a comprehensive view of the Ministry’s financial performance and social policy implementation.

This study focuses on the role of digital platforms in increasing the competitiveness of Wardah cosmetic products through digital marketing. With the rapid growth of the beauty industry in Indonesia, Wardah, as a halal cosmetic brand founded in 1995, emphasizes products that are in line with Islamic principles. Through creative marketing strategies and the use of social media, Wardah is able to reach a wider audience, especially among the younger generation. This study also highlights the quality of Wardah products used as halal labels, and prices on customer satisfaction and loyalty. This analysis shows that effective digital marketing can attract consumer interest and strengthen Wardah's position in the market. And it is hoped that the results of this study can provide guidance for the development of more optimal marketing strategies in the cosmetics industry.

This study analyzes the effect of fiscal potential, government spending, and human development on regional economic growth in Central Java during the 2020–2023 period. Gross Regional Domestic Product (GRDP), in logarithmic form, is used as the dependent variable, while the independent variables include local fiscal potential (PAD), government spending, and the Human Development Index (HDI). Using panel data regression with a fixed-effect model on 35 districts/cities, the results reveal that HDI has a significant positive impact on GRDP. Meanwhile, fiscal potential and government spending are found to be statistically insignificant. These findings suggest that enhancing human development is a key factor for boosting economic growth in the region.

This study aims to explore the impact of the application of artificial intelligence (AI) technology on the efficiency and productivity of employees at Dr. Soegiri Lamongan Hospital. With the development of AI technology in the healthcare sector, this research is important to understand how this technology affects the quality of work of employees as well as operational productivity in hospitals. The method used was a descriptive qualitative approach with data collection through semi-structured interviews with 10 informants consisting of medical, administrative, and managerial employees. Data analysis was carried out using thematic analysis techniques to identify key patterns and themes in the interview data. The results of the study show that the application of AI at Dr. Soegiri Lamongan Hospital increases employee productivity by speeding up administrative and medical processes, as well as allowing employees to focus more on more complex tasks. Although some employees expressed concerns about job replacement, most felt more supported and efficient with the help of this technology. These findings contribute to the literature on AI adoption in the healthcare sector, by showing that AI can improve work efficiency without compromising employee psychological well-being. The conclusion of the study is that AI has great potential to improve productivity and efficiency in hospitals, with a positive impact on employee well-being. The study suggests that hospitals provide more intensive training and managerial support in implementing this technology, and proposes further research to explore more in-depth psychological factors related to the application of AI in the healthcare sector.

Study seeks to analyze the effect of VAT reduction, lifestyle and social environment on the interest in buying subsidized cars in the city of Yogyakarta. This study utilizes quantitative descriptive research and collects primary data through the use of questionnaires. The study includes 140 respondents working in Yogyakarta city. Sampling methodology in this study involved snowball sampling. Data analysis is multiple regression analysis. This study provides results that the decrease in VAT has no effect on the interest in buying subsidized cars, while the lifestyle and social environment of consumers have a positive effect on the interest in buying subsidized cars

The entrepreneurship adaptation program by BAZNAS Kota Jambi has shown its ability to adjust to field conditions, including through directives issued by the Mayor of Jambi. This study uses a descriptive qualitative method aiming to explore: the implementation of the adapted entrepreneurship program for MSMEs in alleviating poverty, the supporting factors, and how the program contributes to poverty reduction efforts. The findings indicate that BAZNAS Kota Jambi has distributed productive zakat funds through the "Jambi Kota Mandiri" program to mustahik in the form of business capital or sales goods. However, only 20% of total zakat funds are currently allocated for productive purposes, while 80% remain allocated to consumptive assistance. This is contrary to the recommendation from BAZNAS Central, which suggests that 70% of zakat funds should be used productively to support poverty alleviation. Supporting factors for successful entrepreneurship among mustahik include strong human resources, entrepreneurial soft skills, motivation, regulatory support from BAZNAS, and social capital. However, the absence of consistent monitoring and evaluation prevents assessing whether the program can sustainably transform mustahik into muzakki. Without proper follow-up, the program risks reverting to one-time consumptive assistance. Therefore, strategic improvements and oversight mechanisms are necessary to enhance the program’s effectiveness and sustainability.

The bribery case involving an auditor from the West Java regional office of the Audit Board of Indonesia (BPK), who accepted a bribe to manipulate financial reports in order to obtain an unqualified opinion (WTP) in 2022, has raised concerns about the audit quality of both the audit institution and the government. This study aims to analyze the influence of independence, competence, and work experience on audit quality, with auditor ethics as a moderating variable. The study used a questionnaire as the primary data collection method and SPSS software to conduct quantitative research methods, primarily multiple linear regression and moderation regression tests. The purposive sampling technique used resulted in 65 respondents who met the criteria. The research findings indicate that independence and competence have no effect on audit quality, while work experience has a significant effect on audit quality. It is also concluded that auditor ethics does not moderate the relationship between independence and audit quality, competence and audit quality, nor the relationship between auditor experience and audit quality.

Tourism plays a vital role in Indonesia's economic development, particularly through the advancement of marine ecotourism. Smiling Coral Indonesia (SCI) is a community-based organization focused on sustainable marine tourism and environmental conservation on Pramuka Island, Thousand Islands. This study aims to analyze the effectiveness of SCI's digital marketing strategies in enhancing tourist appeal and visit intention. Using a qualitative descriptive approach, data were collected through interviews, focus group discussions, direct observation, and content analysis of SCI’s Instagram account. The results show that SCI effectively utilizes visual content, interactive features, and strategic collaborations with influencers to increase digital engagement. Collaborative content and tourist experiences were found to generate the highest engagement levels, while conservation content strengthened brand consistency. Instagram serves as a primary source of information for potential visitors and influences their travel decisions. Furthermore, digital marketing has a positive impact on the local economy by increasing visitor numbers, promoting local products, and improving community welfare. The study concludes that integrating social media strategies with conservation values can significantly enhance the appeal and sustainability of marine ecotourism destinations.

From the standpoint of service marketing management, customer satisfaction plays a significant role in fostering loyalty and a favorable perception of organizations, including educational institutions. As the ones who get educational services, students play a crucial part in evaluating the caliber of school services. The purpose of this study is to examine how student satisfaction at SMKS YAMI Waled, Cirebon Regency, is impacted by the school's surroundings, amenities, and administrative services. Ninety respondents were given questionnaires as part of the study's associative quantitative methodology. Coefficient of determination (R2), t-test, F-test, and multiple linear regression were the data analysis methods employed. The findings demonstrated that, partially and concurrently, the elements of the school environment, facilities, and administrative services had a favorable and significant impact on student satisfaction. The three independent variables considerably contributed to the explanation of changes in student satisfaction, as demonstrated by the coefficient of determination (R2) value of 35.7%. According to these results, maintaining a positive school climate, offering sufficient facilities, and providing effective administrative support are all critical to raising student satisfaction. As a result, schools must put plans into place to raise the standard of instruction in a sustainable and integrated way..
 

This study examines the level of accounting comprehension among students in the Accounting Study Program at Universitas Tanjungpura from two different cohorts, namely 2022 and 2024. A descriptive quantitative approach was employed, with purposive sampling used to determine the sample. A total of 77 active students participated as respondents, consisting of 45 students from the 2022 cohort and 32 students from the 2024 cohort, all of whom had completed or were currently enrolled in basic accounting courses. The research instrument used was an online questionnaire with a Likert scale, covering three main indicators: understanding of basic accounting concepts, ability to prepare journals, and comprehension of financial statements. Data were analyzed using an independent t-test through SPSS version 26. The results revealed that the average comprehension score of students from the 2022 cohort was 61.80 (SD = 8.24), while the 2024 cohort scored an average of 58.19 (SD = 8.70). The t-value of 1.852 with a p-value of 0.068 indicates that the difference in scores was not statistically significant (p > 0.05). This suggests that the difference in entry year does not significantly affect the overall level of accounting comprehension. Instead, factors such as high learning motivation, the effectiveness of teaching methods, and students’ active participation during the learning process are presumed to have a greater impact. Therefore, these findings emphasize the importance of designing learning strategies that are more contextual, interactive, and aligned with the characteristics of today’s students.

The school productivity of each institution needs to be considered in order to create optimal graduate results. School productivity needs to be considered because it affects the growth and development of the institution. Therefore, this study was conducted where in the observation there were problems, especially at the Integrated Islamic Elementary School in Klari District, Karawang. The research method used is descriptive method and verification method. Population of 240 teachers, sample of 150 teachers, Non Probability sampling technique, based on sample provisions by Slovin, data collection technique questionnaire "Likert scale" and data processing technique path analysis and using SPSS version 25 application. Teacher competency variables can be stated in the category of good enough and running optimally, organizational culture variables can be stated in the category of good enough and so is the motivation variable is in the category of good enough and has an effect on school productivity in integrated Islamic elementary schools in Klari District, Karawang. Teacher competency, organizational culture and motivation have a significant relationship. Teacher competency on school productivity also has a greater influence. This study aims to determine how much influence teacher competence have on school productivity at the Integrated Islamic Elementary School in Klari District, Karawang. This study was conducted at the Integrated Islamic Elementary School in Klari District, Karawang.

This study is intended to examine the influence of Good Corporate Governance (GCG) practices on the financial outcomes of banks listed on the IDX throughout the 2021–2023 timeframe. GCG is measured using three main indicators: the presence of an audit committee, the proportion of independent commissioners, and institutional ownership. Financial performance is proxied by Return on Equity (ROE). A quantitative approach and explanatory research method are employed, with data collected through purposive sampling from 47 banks that meet the selection criteria. Testing between variables was conducted using multiple linear regression analysis techniques. The results reveal that the proportion of independent commissioners has a significant positive impact on ROE, while institutional ownership exerts a significant negative influence. Meanwhile, the audit committee variable does not have a statistically significant effect on financial performance. These findings reinforce the relevance of agency theory in the context of corporate oversight and accountability. They also highlight the importance of ownership structure and independent supervision in enhancing the efficiency of equity capital utilization. This research provides practical implications for bank management, regulators, and stakeholders in formulating more effective GCG policies aimed at promoting sustainable financial performance in Indonesia’s banking sector.

This study aims to analyze the impact of information overload on decision postponement, with customer confusion as a mediating variable, in the context of consumer behavior on e-commerce platforms in Indonesia. The study adopts a quantitative approach, conducted through a survey method using Google Forms as the data collection instrument, involving 150 active e-commerce users as respondents. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings reveal that information overload has a positive and significant effect on both customer confusion and decision postponement. Moreover, customer confusion is found to significantly mediate the relationship between information overload and decision postponement. These results support the Stressor–Strain–Outcome (SSO) theory and indicate that excessive information load can lead to confusion, which in turn causes consumers to delay decision-making. This study contributes to the enrichment of theoretical literature in the field of digital consumer behavior and provides practical implications for e-commerce practitioners in managing the information presented to consumers.

In the competitive digital era, companies are required to build an image as an attractive workplace to capture the attention of young talent, especially generation Z who will enter the job market. This study aims to analyze the effect of employer branding on the interest in applying for jobs of final year students in North Kalimantan, and to examine the role of social media as a moderating variable in the relationship. The study used a quantitative approach with an explanatory design through a survey method of 350 students from two universities, with data analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) techniques. Employer branding was measured based on five dimensions of organizational attractiveness, while job application interest and social media exposure were measured using a Likert scale. The results showed that employer branding has a positive and significant effect on job application interest (β = 0.506; p = 0.002), and social media also has a significant direct effect on job application interest (β = 0.573; p = 0.000). However, the moderating effect of social media on the relationship between employer branding and interest in applying was not statistically significant (β = -0.088; p = 0.969). The findings conclude that while social media is effective as a direct communication channel, its success in strengthening employer brand image depends on the quality of content and consistency of the organization's narrative. The implication of this study suggests that local companies should strengthen their employer branding strategy and utilize social media more purposefully and contextually to attract young talent in frontier regions.

The purpose of this study was to determine the effect of perceived usability, perceived ease of use, and trust on Qris user satisfaction for MSMEs in Bekasi Regency. The population in this study were MSMEs in Bekasi Regency. Data collection used a questionnaire, using a Likert scale. This study took 100 respondents. The data analysis used was the validity and reliability test of the instrument, the classical assumption test, the multiple linear regression analysis test, the hypothesis test, and the coefficient of determination test. The data processing tool used Smart Pls version 4 for Windows. The results of this study indicate that perceived ease of use has an effect on user satisfaction. Perceived usefulness has no effect on user satisfaction. Trust has an effect on user satisfaction. And together perceived usefulness, perceived ease of use, and trust have an effect on user satisfaction

This study aims to examine the influence of Organizational Culture and Work Environment on the Job Performance of Grab driver-partners, with Job Satisfaction as a mediating variable. A quantitative approach with a causal- explanatory research design was employed, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. A total of 100 respondents were selected using simple random sampling. The findings indicate that Organizational Culture has no significant effect on Job Satisfaction but has a negative and significant effect on Job Performance. In contrast, Work Environment has a positive and significant impact on both Job Satisfaction and Job Performance. Furthermore, Job Performance significantly influences Job Satisfaction and serves as a mediating variable in the relationship between both Organizational Culture and Work Environment on Job Satisfaction. These results offer important implications for human resource management in the digital transportation sector, particularly in enhancing the performance and satisfaction of Grab drivers.

This study aims to examine the influence of professional commitment on auditor independence, as well as investigate the role of auditor emotional intelligence and internal supervision in Public Accounting Firms as moderation variables. The research sample consists of 107 public auditors in Indonesia who will be active in 2024, with a simple random sampling technique. Data was collected through a questionnaire survey method. The results of the analysis show that professional commitment has a positive effect on the independence of auditors. In addition, auditors' emotional intelligence strengthens the relationship, as well as effective internal oversight of the KAP has been shown to strengthen the influence of professional commitment on auditor independence. These findings affirm the importance of strengthening the emotional capacity of individual auditors as well as the development of internal oversight systems within organizations as part of efforts to maintain auditors' independence and professionalism in audit practice.

This study aims to analyze the differences in online shopping satisfaction among Generation Z in Majene regency by comparing two e-commerce platforms, Shopee and Tokopedia, based on three aspects: price, service quality, and delivery service. Data were collected through questionnaires distributed to respondents. The sampling technique employed was purposive sampling, and the sample size was determined using Roscoe’s rule of thumb, resulting in a total of 60 respondents. The collected data were analyzed using descriptive analysis and a paired sample t-test. The results indicate significant differences in satisfaction levels in terms of service quality and price, while no significant difference was found in the delivery service aspect between the two platforms Shopee and Tokopedia.

This study aims to analyze the influence of brand trust, facilities, and service quality on consumer satisfaction. The object of this study is Moeria Cafe Kudus, located at Jl. Pemuda No.64, Magersari, Panjunan, Kec. Kota Kudus, Kabupaten Kudus, Jawa Tengah 59312. This study adopts a quantitative approach with a causal design aimed at identifying the cause-and-effect relationship between variables. The population in this study is Moeria Cafe Milk consumers. The sampling technique used is purposive sampling using the Lemeshow formula to determine the number of research samples. This study has 100 samples or respondents. This study used validity and reliability tests to ensure the validity of the data. This study used statistical analysis and multiple linear regression techniques using IBM SPSS Statistics 25.0. The results of this study indicate that there is a positive and significant influence, both partial and simultaneous, between brand trust, facilities, and service quality on the satisfaction of Moeria Cafe Milk consumers in Kudus.

This study aims to analyze the influence of entertainment tax, advertisement tax, land and building tax, and restaurant tax on the Regional Original Revenue (PAD) of Surabaya City. The background of this research is based on the importance of optimizing the regional tax sector as one of the main sources in enhancing regional fiscal independence, particularly in Surabaya. This study uses a quantitative approach with the Structural Equation Modeling (SEM) technique using Partial Least Squares (PLS) through SmartPLS 4.0 software. The data used are secondary data obtained from the regional revenue realization reports of Surabaya City for the period of 2021 to 2023. The independent variables in this study include entertainment tax, advertisement tax, land and building tax, and restaurant tax, while the dependent variable is the Regional Original Revenue (PAD). The results show that advertisement tax and land and building tax have a positive and significant effect on PAD in Surabaya. Meanwhile, entertainment tax and restaurant tax do not have a significant effect on PAD. These findings indicate that although the entertainment and restaurant sectors have high revenue potential, their contribution to PAD is still not optimal. This may be due to low taxpayer compliance, incomplete tax object data collection, and limited supervision by the authorities in managing the tax potential from these sectors.

The efficiency of pharmaceutical inventory is aimed not only at cost reduction but also at ensuring the continuity of patient care. To achieve pharmaceutical inventory efficiency, pharmaceutical inventory control, hospital formulary addendums, and physician adherence are required. The objective of this study is to analyze the effect of hospital formulary addendums and physician adherence to formulary-based prescribing on pharmaceutical inventory efficiency, with inventory control as an intervening variable.This research is confirmatory in nature and uses a quantitative approach. The sample consists of secondary data derived from observations of patient prescriptions at BSH Hospital over a 28-month period, from January 2022 to April 2024. The F-test concluded that hospital formulary addendums, physician adherence to prescribing, and pharmaceutical inventory control simultaneously influence pharmaceutical inventory efficiency. Using SEM-PLS analysis, it was found that pharmaceutical inventory control has a significant effect on pharmaceutical inventory efficiency. Furthermore, SEM analysis via JASP (Jeffrey's Amazing Statistics Program) showed that physician adherence to formulary-based prescribing has a direct influence on pharmaceutical inventory efficiency and also an indirect influence through inventory control. In contrast, hospital formulary addendums in this study were not proven to have either a direct or indirect effect on pharmaceutical inventory efficiency through inventory control.

This study aims to describe the trend of research on carbon tax, focusing on article identification including the year of publication, the countries that produce the most articles, the articles with the most citations and related topics. This study uses bibliometric analysis with VOSviewer software based on Scopus data, covering 206 articles published from 2015-2025. Data was collected using the keyword “Carbon Tax” to be analyzed for identification. The results found that the number of publications on carbon tax fluctuated each year, with 2024 being the most published year with 37 articles. China and the United States lead in the number of articles and citations, followed by India and other countries. The article "Retailer-driven carbon emission abatement with consumer environmental awareness and carbon tax: Revenue-sharing versus Cost-sharing" was the most cited with 359 citations. Research trends on carbon taxes focus on emissions control and the environment, emissions trading and public policy, economic analysis and computational modeling, sustainability policy and supply chains and environmentally sustainable renewable energy. The pattern of research conducted by researchers shows that research on carbon tax now focuses on carbon emission trading, energy supply chain, transition to renewable energy as well as more technical aspects such as carbon accounting, sensitivity analysis and energy utilization in achieving net zero emission

This study aims to test the impact of Environmental, Social, Governance (ESG) disclosure on company performance in the form of ROA, ROE and Tobin's Q values. ESG disclosure encourages companies to adopt business models that have long-term and sustainable benefits. The importance of ESG practices for stakeholders makes the relationship between ESG disclosure and company performance interrelated. The variables used in this study are dependent variables (ESG disclosure), independent variables (ROA, ROE and Tobin's Q). The population in this study is companies listed on the IDX in 2024. Sample collection was carried out by purposive sampling. Based on the purposive sampling method, the sample obtained was 80 companies. The analysis method used in is multiple regression analysis. The findings of this study show that ESG disclosure has no significant effect on ROA, ROE and Tobin's Q.

Work experience is believed to improve employees' abilities and skills in completing assigned tasks. Through literature studies and primary data collection, this study is expected to provide empirical contributions regarding the relationship between work experience and employee performance. The results of this study are expected to be a reference for companies in formulating policies related to employee career development and improving organizational performance. Performance is the result of work achieved by a person or group in a certain period. This work result can be measured and assessed based on established standards or criteria. Performance is often associated with effectiveness and efficiency in achieving established goals. This study examines the effect of work experience on employee performance by considering the moderating role of work motivation. The hypothesis of this study is that work experience has a positive effect on employee performance, and this effect is stronger when employee performance is high. The Effect of Employee Work Experience on Employee Performance at Bandungan Koffe in Semarang Regency. With good employee performance, it is expected to trigger work enthusiasm towards the Company's vision and mission. The research method used is quantitative research using a simple linear regression method. The sample in this study amounted to 50 respondents using the census method. Data collection using questionnaires and data processing using the SPSS realis 2.2 analysis tool.  Based on the results of this study, it is shown that from the results of a simple linear regression analysis with the help of the SPSP relase 2.2 program, a simple linear regression test obtained the regression equation:  Y = 12.485 + 0.353 X so it can be concluded that work experience has a positive effect on employee performance

This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is used as a basis to identify indications of fraud in financial reporting. This study uses a quantitative approach with the object of research as many as 68 companies from the financial sector selected through purposive sampling techniques. The collected data was analyzed using multiple linear regression methods. The results of the analysis show that financial target and opportunity indicators have a significant influence in detecting the possibility of manipulation of financial statements. Meanwhile, financial stability, external pressures, rationalization, and individual abilities did not show a significant influence on fraud detection.

The digital age has introduced a new paradigm where global connectivity and instant information access are integral to everyday life. Advancements in digital technology have reshaped various aspects of human activities, including communication, work, education, and shopping. This study explores how consumers' fear of missing out (FOMO) functions as an intermediary in the interaction between perceived scarcity and impulsive purchasing behavior. The study involved 200 respondents, who were e-commerce consumers of Shopee in Denpasar. Purposive sampling was used in data collection through questionnaires. The analysis was carried out using SEM PLS 3.0. The test results reveal that scarcity perception does not have a significant influence on impulse buying. However, FOMO has a notable effect on impulse buying and serves as a mediator in the relationship between scarcity perception and impulse buying. This study is expected to enrich the literature and provide practical insights for companies in formulating marketing strategies.

The rapid digital transformation requires the Central Statistics Agency of Karawang Regency to improve employee competence. However, the gap in abilities due to differences in educational backgrounds is a major challenge. The purpose of this study is to analyze the strategies applied in employee competency development, the challenges faced, and the steps needed in dealing with digital transformation. The research approach used is qualitative descriptive, with data collection techniques including interviews, observations, and documentation. Data validation was carried out using source triangulation based on the results of interviews with informants. The results of the study revealed that the Central Statistics Agency of Karawang Regency implemented an effective strategy, including special training according to needs, independent training, mentoring and socialization. The challenges faced are difficulties in adapting to senior employees and differences in educational backgrounds, which require support through socialization, ongoing training and mentoring. The recommended steps include improving technology infrastructure, providing freedom for independent competency development, and strengthening collaboration between divisions. This research provides an important implication that the successful implementation of digital transformation at the Central Statistics Agency of Karawang Regency requires relevant support and training.

Risk management in the pindang fish business is very important to maintain business stability and increase consumer confidence. This study aims to analyze the application of risk management in the distribution of pindang fish in Bondowoso Regency based on the perspective of Islamic business ethics. Using a descriptive qualitative approach with a case study method, this research collected data through in-depth interviews, direct observation, and documentation. The analysis technique used is the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawing.The results show that the application of Islamic business ethics principles such as honesty (shiddiq), responsibility (amanah), and justice ('adl) in risk management can improve distribution transparency. Traders who apply the principle of trustworthiness are better able to maintain product quality and fair prices, thereby increasing consumer satisfaction. In addition, the Islamic business ethics approach helps prevent the practice of quality manipulation and price discrepancies, which are often challenges in pindang fish distribution.The conclusion of this study confirms that the integration of Islamic values in distribution risk management not only improves business sustainability but also strengthens long-term relationships with consumers. The study recommends the implementation of stricter sharia-based distribution policies as well as the utilization of technology in the distribution system to improve efficiency and transparency

The digital transformation has significantly reshaped marketing strategies, especially for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In digital marketing contexts, honesty emerges as a crucial ethical concern, as business actors face temptations to manipulate information for immediate gains. This study aims to explore the practice of honesty in digital marketing among MSMEs and examine the role of Islamic business ethics in shaping ethical behavior. Employing a qualitative case study approach, in-depth interviews were conducted with MSME actors actively utilizing digital platforms for product promotion. Findings reveal that honesty in conveying product information is a key factor in building consumer trust, and MSMEs internalizing Islamic ethical values demonstrate greater consistency in practicing honest marketing. This research offers significant implications for developing sustainable, value-based MSME business models and provides strategic input for policymakers to design contextual digital business ethics regulations and training programs.

This study aimed to disclose the factors that affect public awareness and the efforts made by the Ayula Timur Village office, Bulango Selatan Sub-District, in paying land and building taxes. The data in this qualitative study were collected through interviews and documentation on eight informants (two key informants and six supporters). Based on the analysis, four factors caused the lack of public awareness in paying land and building taxes in Ayula Timur Village, Bulango Selatan Sub-District: (a) tax awareness, (b) occupation and income, (c) taxpayers' understanding of land and building tax regulations, and (d) the quality of service to taxpayers. The solutions offered to increase public awareness can be in the form of counseling carried out by village officials to increase the knowledge of the land and building taxpayers, a door-to-door process to increase togetherness at the time of collection, and distributing the Notification of Tax Due on time so that the community knows the amount of tax that must be paid.

This study aims to describe the implementation of sharia marketing mix on purchasing decisions for Lanang Coffee products at PT Rolas Nusantara Mandiri . This research uses a qualitative approach by using a descriptive type of research that aims to describe or explain certain situations, events, or phenomena. Data were collected through in-depth interviews, observation, and documentation. The results showed that the sharia marketing mix which includes aspects of product, price, place, and promotion has been implemented according to the principles of halalness, honesty, justice, and social responsibility. The implementation of this sharia marketing mix builds consumer trust, influences positive perceptions, and encourages purchasing decisions. Consumers feel more confident and loyal to products marketed with sharia values. This research contributes to enriching the understanding of the importance of Islamic values in marketing practices, as well as providing practical recommendations for companies in developing sharia-based marketing strategies.

This writing aims to understand the implementation of the budget plan system carried out on a company's project. This study will prove the functioning of the accounting system in the project cost budget plan within a company, how to minimize expenses and the income obtained can be used efficiently. So that the accounting information for the project budget plan can be a reference for company management in making decisions. This information is used by the company and has an important role in achieving the success of a company in the future.

Tujuan penelitian ini adalah untuk memahami dan menganalisis perhitungan harga pokok sebagai dasar penetapan harga jual jasa sewa pameran sehingga dapat mengevaluasi seluruh keputusan yang diambil berkenaan dengan harga jual jasa pameran yang selama ini ditentukan.
Dari penelitian dapat diambil kesimpulan bahwa perhitungan harga pokok pemeran dilakukan oleh PT. Ad-House menggunakan direct cost, yaitu dengan menghitung biaya operasional yang dikeluarkan untuk satu kali event pameran yang terdiri dari biaya sewa ruang pameran, serta biaya fasilitas sambungan listrik dan telepon, biaya promosi, biaya perizinan produksi, biaya operasi project dan biaya tak terduga. Sedangkan harga pokok penjualan dihitung berdasarkan jumlah biaya sewa ruangan, biaya sambungan listrik dan telepon serta biaya promosi yang dibebankan berdasarkan prosentase dari jumlah biaya tersebut. Sedangkan dasar utama penentuan harga jual jasa sewa pameran pada PT. Ad – House Primacipta adalah metode Cost Plus Pricing, yaitu penentuan harga jual jasa sewa pameran berdasarkan biaya sewa ruangan pameran, biaya sambungan listrik dan telepon, kemudian ditambah dengan prosentase biaya promosi di tetapkan, kemudian ditambah dengan margin laba yang diharapkan sehingga didapatkan harga jual.

One of the essential considerations in the aviation industry is the airport's air transportation system. Every employee involved in airport operations must correctly complete each division's tasks. If the employees cooperate well, this implementation will be successful. The purpose of this study is to ascertain how discipline and expertise affect the performance of airport communications administration staff. Sampling using a purposive sampling technique. The research data was obtained by distributing employee discipline, skills and performance questionnaires to 40 respondents. The data analysis technique used is multiple linear regression using the IBM SPSS Statistics 25 application. The results showed that discipline and skill combined contributed to employee performance by 84.2% and that the remaining 15.8% of employee performance was influenced by other factors not examined in this study.

Research by Givoly and Hayn (2002) shows that there has been an increase in the use of accounting accounting in US companies since 1980. Conservatism is an important convention of financial reporting in accounting, hence it is called the dominant accounting principle. Conventions such as conservatism are taken into account in financial and accounting reports because business activities are constrained by tension factors. The formulation of the problem and the purpose of this research is to see how the effect of conflict of interest on accounting conservatism. The approach used in this study is a qualitative approach to literature review analysis. This data collection stage is carried out by creating an extraction formula that contains the metadata that the researcher obtained from several journal articles that have been collected and selecting items that are appropriate to the research topic regarding the analysis of the effect of conflicts of interest on accounting conservatism. The results of the research show that conflict of interest has no effect on accounting conservatism. This shows that the size of the conflict that occurs between creditors and investors regarding dividend policy will not affect the application of conservatism in the accounting for preparing the company's financial statements. The level of financial distress has a negative effect on accounting conservatism. This indicates that the higher the level of financial distress, the lower the application of accounting conservatism in the preparation of financial statements. Based on research conducted by analyzing several articles that have a topic related to the selected keywords. Some of the articles reviewed can draw conclusions that can discuss how the effect of conflicts of interest on accounting conservatism.

The purpose of the research was to determine the effect of service quality, perceived risk and trust on customers' interest in using the BRIMO application. This study uses a quantitative research design. Data obtained from distributing online questionnaires with Google Form. The sampling technique used is a purposive sampling technique. The number of samples used amounted to 100 respondents. In this study several tests were carried out such as validity tests, reliability tests, classic assumption tests, t-tests and F-tests with a significance value of 0.05. The results of the study prove that partially, the variables of service quality and trust have a positive effect on the intention to use the application, while perceived risk has a negative effect on the intention to use the application.

Membahas tentang Prosedur dan Syarat yg ditembuh untuk melaksanakan Pembiayaan dan Resikonya yang akan terjadi pada Pembiayaan dengan akan Murabahah

This study aims to determine the test results of the influence of Motivation, Dicipline, Leadership on Kinerja Karyawan di PT Cahaya Surya Ekspress. The research method used is the associative method with a quantitative approach using the Statiscial Program for Social Science (SPSS) 25 analysis tool to measure the results of Motivation, Dicipline, Leadership, as the independent variable, Kinerja Karyawan as the dependent variable. This study uses the sampling technique used, namely purposive sampling with 46 respondents staff PT Cahaya Surya Ekspress. The results of this study indicate that the influence of Motivation, Dicipline, Leadership has a significant effect on Kinerja Karyawan.

Self-development is a process that aims to improve individual ability to face challenges and achieve life goals. Workplace self-development programs are becoming increasingly popular as a strategy to increase employee performance and motivation. This study aims to evaluate the impact of self-development programs on individual personal and professional growth. The samples taken are employees who work at PT Ati Transindo located in Sidoorjo. Sampling was carried out by purposive sampling technique with predetermined criteria. This study aims to evaluate the impact of self-development programs on individual personal and professional growth. The study was conducted by collecting data from employees at PT Ati Trasindo for a certain period. Data was collected through interviews and distributing questionnaires at PT Ati Trasindo. The results showed that the self-development program did not have a significant positive effect on the personal and professional growth of the participants. Participants reported improvements in communication, leadership, time management, and decision-making skills. In addition, this program also affects job satisfaction and motivation. These findings suggest that self-development programs can be an effective strategy in enhancing individual personal and professional growth in the workplace

This study aims to analyze the impact of Profitability, Leverage, Firm Size and Liquidity on Tax Avoidance. In this study, Profitability is proxied by Return on Assets (ROA), Leverage is proxied by Debt Equity Ratio (DER), Firm Size is proxied by Total Assets, and Liquidity is proxied by Current Ratio (CR). The population in this study are automotive and component manufacturing companies. Data collection uses purposive sampling method and based on predetermined criteria, the number of samples obtained is 12 automotive and component manufacturing companies during the 2017-2020 period. The data analysis technique used is multiple linear regression analysis. The results showed that Profitability, Liquidity and Firm Size had no impact on Tax Avoidance, while Leverage has a positive impact on Tax Avoidance.

The inflation and the unemployment rate can be used as benchmarks for whether a region's economy is good or bad. This study aims to analyze how the government's policies related to the threat of unemployment after rising inflation. The object used in this study is Batam City and analyzed using secondary data from 2017 – 2022 obtained from BPS and other supporting sources. From the results of this analysis, it is known that the unemployment rate in Batam City has been handled quite well due to a decrease although overall it is still high. Meanwhile, the inflation rate in Batam City is also in the good category and can still be controlled. Therefore, it can be concluded that the inflation rate can affect the rise and fall of the unemployment rate accompanied by certain other factors.

This study aims to determine the influence of the audit committee, audit quality, financial distress and capital intensity to tax avoidance. The population in this study is the company property and real estate listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, namely 87 companies. The sample in this study amounted to 12 companies or 60 observation data selected by the methodside purposive. The data used is secondary data obtained from website Indonesia Stock Exchange (IDX) and the analysis used is multiple linear regression analysis with the program Eviews 9. The results of the research show that the audit committee, audit quality andcapital intensity negative and significant effect ontax avoidance, where as financial distress positive and significant effect on tax avoidance. audit committee, audit quality,financial distress andcapital intensity simultaneously significant effect jointly on tax avoidance.

This study aims to examine the effect of tax-deferred assets, tax planning and free cash flow on earnings management. The population in this study are companies in the property & real estate sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of determining the sample using a purposive sampling method, with several predetermined criteria, there are 8 companies with observations for 5 years, so that the total sample is 40 financial report data. The analytical method used is multiple linear regression analysis with the eviews 9 program. The results of the regression test in this study prove that deferred tax assets, tax planning and free cash flow simultaneously influence earnings management. Meanwhile, partially free cash flow has a negative effect on earnings management, while deferred tax assets and tax planning have no effect on earnings management.

This study aims at partially determining the influence of time management on the work perfomance of airport authority office employees in Soekarno-Hatta International Airport. The research was conducted using a quantitative approach which the data collection technique was administered through questionnaires. This study sampled, as many as 100 respondents as the airport authority office employees Soekarno-Hatta. Based on the conducted survey, the result of T-test with ANOVA analysis on time management for employee’s work efficiency is 2.406 > 1.987 with significant value less than 0.05. These results indicate that time management had a positive although it was not too significantly affecting on employee performance at the Soekarno-Hatta Region I Airport Authority Office. According to the author's analysis, this is because the items presented in the questionnaire do not mention the use of technology since the author assumed that technology development allows workers to do several tasks at once

This study aims to determine the influence of capital intensity, inventory intensity, institutional ownership as moderation variables on tax avoidance in energy companies listed on the IDX in 2017-2021. This type of research is associative quantitative, where research methods based on the philosophy of positivism, are used to examine in certain populations or samples, which are in the nature of asking the influence of two or more variables on other variables. The type of data used is secondary data, namely financial statement data obtained from the IDX. The sampling method in this study used purposive sampling techniques with certain criteria. The total amount of data obtained in this study was 45 financial statements from 9 companies. The testing in this study was assisted by the Eviews12 software, and the model used was the regression of the Fixed effect Model (FEM) approach panel data. The results of this study show that simultaneously capital intensity, inventory intensity together affect tax avoidance. Meanwhile, partial capital intensity does not affect tax avoidance, while inventory intensity has a positive effect on tax avoidance, institutional ownership moderation is unable to strengthen the capital intensity relationship to tax avoidance, and institutional ownership moderation is unable to strengthen inventory intensity relationship to tax avoidance

The growing number of credit card users in Indonesia is considered to have a fairly high poltelnsial market. This study uses associative research quantitative approach which is analyzed using multiple linear regression analysis with SPSS version 26.0 software. The population in this research is Bank BNI customers. The sample was determined based on the random sampling technique method. The data collection technique used a questionnaire distribution of 106 people from the number of Bank BNI East Jakarta customers. Hypothesis testing using the T-test and F-test. The research conclusion concluded that the promotion and quality of credit card services had a significant positive effect on customer loyalty of PT Bank Negara Indonesia Matraman Branch Office, East Jakarta.

Rapid technological advancements, coupled with the establishment of e-commerce businesses in Indonesia, resulted in the emergence of a new marketing phenomenon or event, namely online marketing. The primary goal of this research was to ascertain the effect of advertising appeal, celebrity endorser, and online word of mouth on Shopee e-commerce purchase decisions (Shopee e-commerce user case study, Mojokerto, Mayjen Sungkono University).Non-probability sampling and target sampling are two sampling techniques. Mayjen Sungkono Mojokerto, a college student who used Shopee, participated in the study by providing 100 responses. To collect data, Likert surveys were used. Multiple linear model was used to assess the data in this study, as well as a rability test, a validity test a hypotesis test, and a classical hypothesis test. According to the test results, celebrity speakers, advertising attractiveness, and e-WOM all have a statistically significant positive effect on variable purchase decisions. Simultaneous regression analysis (test f) demonstrates that all examined uncorrelated (free) variables have a statistically significant impact on correlated (bound) purchase decisions.

This study aims to see the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Company Size (Size) on Return On Assets (ROA) through Non Performing Loans (NPL). The object of this research is 180 secondary data from the financial statements of the Financial Services Authority, but there are only 164 data because the normality of the data does not reach 0.05. The method of data analysis in this research is descriptive analysis, data normality test, path analysis test and sobel test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the LDR variable has a significant effect on ROA, the CAR variable has a significant effect on ROA, the Size variable has a significant effect on ROA, the NPL variable has no significant effect on ROA, the LDR, CAR and Size variables on ROA through NPL cannot mediate.
 

Micro, small and medium enterprises (MSMEs) in the business world are promising businesses, and are businesses that contribute to the Indonesian economy. With the contribution given by MSMEs, it can certainly reduce the burden of government responsibility as a provider of employment for the community. MSMEs are defined as business entities owned by individuals or business entities in accordance with the criteria established by Law No. 20 of 2008. In this study, the MSMEs studied were engaged in marketing with the type of MSME being industrial textiles in Warungasem District. These SMEs apply the Marketing Mix strategy to their marketing. The research method used is a qualitative research method based on the philosophy of postpositivism. After doing the research, the mori cloth SMEs in Warungasem District applied the 7P Marketing Mix, namely (product, price, promotion, place, people, process, physical dividend). In addition, there are advantages and disadvantages of the applied Marketing Mix. However, Marketing Mix has benefits in analyzing finances, etc.

The company will continue to improve its fundamentals to increase investor interest in investing. With a company that is engaged in providing basic human needs, namely food and beverages, investors are considered to be interested in the market that continues to grow in the industry. This research aims to examine the direct and indirect effect on firm size, profitability on firm value through mediation of capital structure in manufacturing food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2016–2020 period using purposive sampling method. There are 13 manufacturing companieson food and beverage industry selected as samples. The analytical method used is path analysis using the SmartPLS version 3.0 software program. From the results of this research it can be concluded that firm size has a significant effect on capital structure, profitability has no significant effect on capital structure, firm size has no significant effect on firm value, profitability has a significant effect on firm value, capital structure has a significant effect on firm value, firm size has an effect significant effect on firm value through capital structure mediation, profitability has no significant effect on firm value through capital structure mediation. However, companies will continue to compete to increase the firm value to increase investor interest in investing by paying attention to the variables contained in the financial statements.

This study aims to determine the influence of organizational culture, job engagement, organizational environment on the performance of Tpi Tasik Agung Rembang employees. This type of research uses quantitative research methods and the data used in this study is primary data. The population in this study was TPI Tasik Agung Rembang, this study used non-probability techniques with a saturated sample of 80 respondents. The measurement of this study used a Likert scale which was then processed with the IBM SPSS Statistical Version 25 analysis tool using multiple linear analysis. The results of this study show that there is a positive and significant influence between organizational culture and performance partially, job engagement has a positive and significant effect on performance partially, the organizational environment has a positive and significant effect on performance partially. The results of the coefficient of determination (R2) test obtained a value from Ajusted R Square of 0.341 or 34.1% showed that performance variables were influenced by organizational culture variables, job engagement, organizational environment while 65.9% were influenced by other variables

The cause of the emergence of profit or loss from an entity requires the ability to analyze objects that generate profit or loss in a certain period. The object in question can be the type of product, the product itself, production activities, and organizational performance within the company. The purpose of this study is to analyze the role of differential costs per product type in an effort to optimize company profits. The methods used in this research are quantitative and qualitative methods. The result of this research is the analysis of profitability by type of product shows that even though there are symptoms of a decline in sales, the product (PF) is able to provide the third segment margin. Segment margin by product shows the product's ability to provide profit. If the segment margin is large, it means that the product is able to provide a large profit and vice versa, if the product is only able to provide a small profit, it means that the segment margin is small. Therefore. product (PF) is a product that is considered profitable. So this product needs to be maintained.

The purpose of this study is to obtain empirical evidence of the influence of the company's financial condition on earnings quality. The company's financial condition consists of profit growth, profitability, liquidity, and leverage. In this study, earnings quality was measured using a modified discretionary accrual by Kothari (2005). The samplethis study is a manufacturing company with a sub-sector of food and beverage companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling. From the results of this purposive sampling, 20 samples were obtained with a total of 78 observations. The statistical model used in this study was multiple linear regression analysis, which was then processed using SPSS for Windows ver 21.00. The results in this study indicate that the leverage variable has a negative effect on earnings quality. However, the variables of profit growth, profitability, liquidity have no effect on earnings quality.

This purpose of this reserch was to determine: (1) The effect of the product on interest in visiting Dungus Forest Park in Madiun. (2) The influence of place on interest in visiting Dungus Forest Park in Madiun. (3) The effect of price on interest in visiting Dungus Forest Park in Madiun. (4) The effect of promotion on interest in visiting Dungus Forest Park in Madiun. (5) The effect of product, place, price, and promotion on interest in visiting Dungus Forest Park in Madiun. The method in this study uses quantitative methods. The data collection method uses questionnaires, interviews, observations, and documentation. Meanwhile, the data analysis used descriptive statistical analysis, data instrument test, classical assumption test, multiple regression line analysis, and multiple determinant coefficient (R2).
The results showed that: (1) There was a significant effect of the product on interest in visiting the Dungus Forest Park in Madiun. (2) There is a significant influence of place on interest in visiting Dungus Forest Park in Madiun. (3) There is a significant effect of price on interest in visiting Dungus Forest Park in Madiun. (4) There is a significant effect of promotion on interest in visiting Dungus Forest Park in Madiun. (5) There is a significant effect of product, place, price, and promotion on interest in visiting Dungus Forest Park in Madiun.

This article aims to analyze problems one of the cities in Indonesia namely Tanjungpinang, how many unemployed people, how to reduce and how much the impact of inflation affects the city. The research method are combined research methods qualitative and quantitative. The results obtained from the data obtained by the author. In 2022, Tanjungpinang has movement figures that reach 6,000 (six thousand) people. From the inflation data in Tanjungpinang City 2022, there is an increase.

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program.
The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality  of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not  have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.

This study aims to see the influence of Good Corporate Governance (GCG) which is proxied by the Independent Board of Commissioners (DKI), Return on Equity (ROE), Investment Opportunity Set (IOS) which is proxied by the Market to Book Value of Equity (MBVE). to Corporate Value (PBV). The object of this research is 154 secondary data from the Indonesian Stock Exchange (IDX), but there are only 143 data because the normality of the data does not reach 0.05. The method of data analysis in this study is descriptive analysis, data normality test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the GCG variable proxied by the Independent Board of Commissioners has no significant effect on PBV, the ROE variable has no significant effect on PBV, the IOS variable has a significant positive effect on PBV.

This study aims to analyze the effect of size, inventory intensity and managerial ownership on the effective tax rate in property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The type of research used in this research is descriptive research using a quantitative approach. The population in this study were property and real estate sector companies on the Indonesia Stock Exchange for the period 2017-2021. The sample determination method uses purposive sampling method, with several predetermined criteria, there are 6 (six) companies with observations for 5 (five) years, so that the total sample is 30 financial statement data. The analysis method used is multiple linear regression analysis method with the eviews 9 (nine) program. The results of the regression test in this study prove that size, inventory intensity and managerial ownership have no effect and are not significant simultaneously on the effective tax rate. While partially size has a significant effect on the effective tax rate, in contrast to inventory intensity and managerial ownership which have no effect to the effective tax rate.

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.

The purpose of the original research is related to and analyze the consequences of the company's social responsibility.  Head Tide Sindh By 2013 in Punjab, and in 2013, the number includes the number after 2013. 175-2011. The sample has been obtained on a model that has been added in the country in the country, in the country, the 48 registered manufacturers in 144 data. The analysis of data and adhesives of data analysis in this study is used.  The results of this study as difficult effects of severe effects, social responsibility of social influences and the company's social responsibility

This study aims to determine the application of PSAK 71 to Bank BJB in 2021, as a regional-owned commercial bank with a core capital of Rp. 11.93 trillion and listed as the main board. This study uses qualitative methods, this study uses secondary data in the form of company financial statements for the 2020-2021 period. The conclusion that can be drawn is that the application of PSAK 71 accounting policies has taken effect on January 1, 2020, with the enactment of PSAK 71, bank BJB provides an allowance for impairment losses, although in implementation the percentage or number is different each year. In practice, there is an impairment loss which is reported as a deduction based on the carrying amount of financial assets in a number of groups of loans, then receivables which are recognized in the statement of profit or loss and other comprehensive income within the company

The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.

Earnings persistence is a component of earnings quality. This study aims to determine the effect of managerial ownership, operating cash flow, debt levels and company size on earnings persistence. In this study population, namely property and real estate sector companies listed on the IDX in the period 2018 to 2022. In this study the sample selection technique used purposive sampling and obtained 17 companies included with a period of 5 years, 85 samples were observed. The research method of data analysis in this study was multiple regression analysis using SPSS v25.0. The results of this study indicate that operating cash flow has a positive and significant effect on earnings persistence. Meanwhile, managerial ownership, debt level and firm size have no effect on earnings persistence

This research is a quantitative research with a descriptive method, the data used is secondary data in the form of financial statements containing numbers then tested and describe or provide an overview of the results. This study aims to analyze and obtain empirical evidence of the effect of stock splits, dividends per share, and earnings per share on share prices in state-owned banking companies listed on the Indonesia Stock Exchange in 2014-2021. The population used in this study is state-owned banking companies listed on the Indonesia Stock Exchange in 2014-2021, totaling 4 companies. The selection of samples in this study used purposive sampling techniques, so that the number of companies was 4 with years of research for 8 years, the total research data obtained was 32. The data analysis technique used is panel data regression using the help of Eviews software version 9. The test results show that the variables stock split, dividend per share (dps), and earnings per share (eps) affect the stock price.

The purpose of this study was to determine the effect of Work Motivation, Job Stress, and Job Satisfaction on Employee Work Commitment CV. Maha Surya Motor Singaraja. In this study using a quantitative approach. Data collection techniques in this study used a questionnaire with a Likert scale. The number of samples used in this study were 69 employees which were the total number of employees from three branches of Maha Surya Motor (Maha Surya Motor; Penarukan, Singararaja, and Seririt) and the sampling technique used the total sampling method. The data analysis technique used in this study is SPSS version 25.0. The regression analysis method used to test the hypothesis was the f test and t test at a 95% confidence level = 0.05. The results of the first hypothesis were said to be significant positive with a significance value of 0.041 <0 .05. Likewise, the second hypothesis is said to be significant positive with a significance value of 0.036 <0.05. And the third hypothesis is said to be significant with a significance value of 0.000 <0.05.

This study aims to determine the effect of brand awareness and perceived quality and to find out the attributes of brand awareness and perceived quality on the Garuda Indonesia airline on the departure route from Pontianak at Supadio Pontianak Airport which needs to be developed. This research was conducted for one month, using three dimensions of service usage decisions, namely Confidence in using services, Stability in using services, Conformity of attributes to needs and desires. The sample of this research is Garuda Indonesia airline passengers. The sample for this research used purposive sampling method. Data were collected using questionnaires and literature studies. The research method uses a quantitative research design in the form of a survey with classical assumption tests, multiple regression analysis and hypothesis testing. The results of this study show that the data is normally distributed with a significance level of 0.150 or > 0.05 and shows a unidirectional relationship between the independent variable and the dependent variable. It can be concluded that Garuda Indonesia airline passengers at Supadio Pontianak airport were satisfied with the brand and quality provided with a value (51.9%). Each variable dimension can be developed in order to increase brand awareness and perceived quality in this study.

This study aims to apply the preparation of financial reports using computerization in Killisa Design SMEs in the face of increasingly advanced developments in producing effective and efficient financial reports, of course in accordance with the standards expected by capital providers. The research method used in this research is descriptive qualitative method approach. By using the application of computerization, namely Microsoft Excel, it is one of the new breakthroughs to provide solutions to the problems MSMEs are currently facing. It is very important to separate the assets of each business because with this separation, business actors can find out how the continuity of their business is sign or just stagnant. Furthermore, the application of the use of computers to the preparation of financial reports needs to be carried out in other MSMEs in Banyuwangi Regency. Because the use of computerization makes it easier to make effective and efficient financial arrangements.
 

Along with the times and the rapid population growth in Indonesia, the needs of the diverse population will also increase, not least in the field of transportation. Transportation is a very important need for people in this era, the reason is because transportation is very helpful and makes it easier for users, especially air transportation. This study aims to examine and determine the effect of the variable quality of service and waiting room facilities partially or simultaneously on passenger satisfaction at Abdul Rachman Saleh Airport Malang. Using quantitative methods with explanatory research with a sample of 75 passengers using Abdul Rachman Saleh Airport Malang. Data collection was carried out by distributing questionnaires offline and online using a google form, which was then processed through SPSS version 21. As a result of the research, the variables of service quality and waiting room facilities have partial or simultaneous effect on passenger satisfaction at Abdul Rachman Saleh Airport, Malang. Based on the results of data analysis, the quality of boarding gate services has a positive and significant effect on passenger statisfaction at Abdul Rachman Saleh Airport, Malang.

This research aims to prove empirically the effect of financial distress, debt default, and firm size on going concern audit opinion. This research was conducted in various manufacturing companies in the textile and garment sub-sector. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for 2016–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 14 companies with a research period of 5 (five) years, so that 70 observation data were obtained. The results of the F statistical test of financial distress, debt default, and company size simultaneously affect the going concern audit opinion. The results of the t-statistical test of the financial distress variable partially negatively affect the going concern audit opinion, while debt default partially has a positive effect on the going concern audit opinion, but the company size partially does not affect the going concern audit opinion.

This research aims to find out how much the ease of use and brand image influence on the decision to purchase plane tickets online through Traveloka. This research was conducted online in April 2021 in Cilacap, Central Java. The research uses a descriptive quantitative approach. The Types of data utilized in this study are primary and secondary data. Data collection is done by online send around questionnaires. The sampling method used is a purposive sampling technique. The amount of samples in this study is 96 respondents. Data analysis used in this research are descriptive analysis, validity test, reliability test, double linear regression analysis, partial test, simultaneous test, classical assumption test, and determination coefficient test. Based on partial test results, ease of use shows the sig > a (0.969 > 0.05) value and the brand image shows the sig < a (0.000 < 0.05). Whereas the simultaneous result shows the sig < a (0.000 < 0.05) value. The result of the coefficient determination test shows that ease of use and brand image influences purchase decisions by 50.8% and the leftovers are influenced by the other factors which are not included in this research. The research shows that in partial, ease of use doesn’t affect significantly on purchasing decision and brand image influences significantly on purchasing decision. Simultaneously, ease of use and brand image influences significantly on purchasing decisions.

This study aims to analyse the relationship between grants and social assistance distributed by the Regional Government of the Special Region of Yogyakarta and the income of people in the region. In this study, the indicators of grants and social assistance used are (1) the total value of grants and social assistance delivered in all forms, (2) the value of grants and social assistance delivered in the form of money, and (3) the value of grants and social assistance delivered in the form of goods and services. Meanwhile, the community income indicator used is the per capita income of the people in Yogyakarta at 2010 constant prices. This research examines the phenomenon of grants and social assistance of the Special Region of Yogyakarta in 2017-2021. The data is obtained directly from the Regional Financial and Asset Management Agency (BPKAD DIY) and data from the Central Statistics Agency for the Special Region of Yogyakarta Province. Data processing utilizes statistical program SPSS 26 to provide correlation analysis and is supported by the utilization of Microsoft Office Excel to provide graphical analysis. The results of the analysis indicate that, statistically, there is a strong, positive and significant relationship between grants (especially grants in total and grants in the form of money) and per capita income of the people of DIY. Meanwhile, statistically, there is no significant relationship between social assistance and per capita income of the people of DIY

This research was conducted to determine the effect of work motivation and teamwork on the performance of the marketing division of PT. Facilities Bhuana Jaya Bandung. In this study, questionnaires were distributed to 20 respondents. This research was conducted at PT. Sarana Bhuana Jaya Jl. Northern Mars III No. 36 Bandung. The research method used is the census method and the analytical tool used is quantitative analysis (multiple regression) using the SPSS version 26.0 program. The results of this study indicate that the magnitude of the simultaneous influence between work motivation and teamwork on the performance of the marketing division of PT. Sarana Bhuana Jaya Bandung This research is expected to provide benefits to the management of PT. Sarana Bhuana Jaya Bandung to keep implementing teamwork, and trying to generate initiative in each team member in carrying out their duties by giving them the freedom to take initiative, to be innovative and to be rewarded.

The coffee shop business has been growing and mushrooming in the last 5 years. For this reason, various efforts are made to maintain the business or business. The main problem studied in this study is how the location and atmosphere of the warkop influence the buying decision at a sane warkop in Kuningan Village, Blitar Regency. Thus, this study aims to find out how the influence of the location and atmosphere of the warkop has on purchasing decisions at a sane warkop in Kuningan village, Blitar district, either partially or simultaneously. To apply these objectives, this study used a quantitative approach through descriptive statistical testing. Instrument testing includes validity testing, reliability testing and continued with the classical assumption test by carrying out normality testing, hecteroscedasticity testing, and hypothesis testing (T-Test) and F-test (Simultaneous) through a significance level of 5% (0.05). This research resulted in that there is a significant influence both individually and simultaneously on the purchase decision. These results can be seen from the significance value of the T test for the location variable of 0.009 <0.05, then the warkop atmosphere variable which obtained a significance result of 0.014 <0.05, then for the F test obtained a significance result of 0.002 <0.05.

This study aims to determine the effect of handling performance and service quality and determine the attributes of handling performance and service quality on the Citilink Airlines Malang - Jakarta route at Abdurrachman Salech Airport Malang that need to be developed.
This research was conducted for one month, using the dimensions of passenger satisfaction, namely professionalism, service responsiveness, service availability, overall satisfaction, comfort. The sample of this research is Citilink airline passengers. The sample in this study used purposive sampling method. Data was collected by using questionnaires and literature studies. The research method uses a quantitative research design in the form of a survey with Classical Assumption Test, Multiple Regression Analysis and Hypothesis Testing.
The results of this study indicate that the data is normally distributed with a significance level of 0.282 or greater than 0.05, and indicates that there is a unidirectional relationship between the independent variable and the dependent variable. It can be concluded that Citilink airline passengers at Abdurrachman Saleh Airport Malang are satisfied with the handling performance and service quality provided with a value (69.6%). Each variable dimension can be developed to be able to improve the handling performance and quality of baggage services in this study.

This study aims to determine the effect of partially and simultaneously variables namely Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Quick Ratio (QR) on stock returns. This type of research is quantitative research with secondary data in the form of financial statements (financial statements) of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2020. This study has the result that the variable Net Profit Margin (NPM) has a significant influence on stock returns, while Return On Assets (ROA), Return On Equity (ROE) and Quick Ratio (QR) do not have a significant effect on stock returns. Meanwhile, all independent variables simultaneously have a significant influence on stock returns. Researchers provide suggestions for future research to use a larger population with a longer time frame and are advised to add more diverse independent variables. For companies to better evaluate various things that can affect stock returns so that issuers can maximize their resources so that they can increase the interest of investors to invest. In addition, for investors to be more selective in terms of fundamental and technical analysis in investing. As well as the government is expected to be more flexible and careful in implementing its regulations.

This study aims to determine the effect of the variabels Profitability, Liquidity, Asset Structure and Growth Opportunity on Capital Structure in Properti and Real Estate Companies. The population used in this study are Properti and Real Estate Companies listed on the Indonesia Stock Exchange with a research observation period of 2017 – 2021. The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples used in this study as many as 15 of 80 companies. The data analysis technique used in this study is Multiple Linear Regression Analysis with the SPSS version 19 program tool. The results of this study indicate that Profitability and Liquidity have a negatif and significant effect on capital structure. Growth Opportunity has a positif and significant effect on the capital structure. Meanwhile, asset structure has no significant effect on capital structure.

This study aims to prove empirically the effect of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation on risk management disclosure. This research was conducted in property and real estate companies. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 44 companies with a research period of 4 (four) years, so that 176 observational data were obtained. Processing data using Microsoft Office Excel Program and Statistics Program Eviews 9 by collecting related data and then analyzing descriptive statistics, regression model analysis, regression model selection, classical assumption test, coefficient of determination (R2), panel data regression analysis, statistical test F and statistical test t. The results of the F statistical test of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation have an effect on risk management disclosure. The results of the t-statistical test of the characteristics of the board of commissioners, firm size, leverage, and public ownership partially have a positive effect on risk management disclosure, while the auditor's reputation partially has no effect on risk management disclosure.

The COVID-19 pandemic is an epidemic that has spread to various continents and countries. Since March 2nd, 2020, the name Indonesia has been included in the country affected by the corona virus. Not only is it detrimental on the health side, this pandemic has greatly impacted the economy in Indonesia, especially in Seririt District, especially in Sulanyah Village, most of the people who are involved in the business sector, one of which is through micro, small and medium enterprises, suffered losses. In this case, it is hoped that the role of the government will participate in helping the development of these micro, small and medium enterprises. One of the government programs to assist business actors is by providing social assistance through the micro, small and medium enterprises Direct Cash Assistance program in the form of Micro Business Productive Assistance. This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interviews conducted in this study were intended for business actors affected by Covid-19 and recipients of assistance. The results of the research show that the effectiveness of assistance provided by the government is very helpful in maintaining and developing businesses for beneficiaries. With this assistance, sales turnover, goods production, and business actors' profits have increased.

The purpose of this study is to analyze how to optimize raw material inventory using the just in time method at UD Karia Jaya.  The subjects in this study were the owners and employees of the production department who worked at UD Karia Jaya. This research was conducted using qualitative research methods. Based on the results of the study showing that through interviews with related sources, it can be concluded that the existing problems are: 1. Company a. Lack of policy, b. Uncertainty, c. The turnover of money is less clear, d. Cash is not helped, e. Insecurity of transactions. as for the efforts made to facing problems that exist in the company by improving the operational management system in the company from the aspects of the company and employees, namely: 1. Company, a. Fixing the policy, b. Seeking certainty The turnover of money is less clear, c. Cash is not helped, d. Transaction insecurity and 2. Employees, 1.Strive for smooth performance and freedom from uncertainty.