This study aims to determine the effect of perceptions regarding the implementation of reward and punishment on the performance of contract employees at H. L. Manambai Abdulkadir Hospital. Using a quantitative descriptive method and multiple regression analysis, the research involved 100 respondents selected through simple random sampling. The results show that employees’ perceptions of rewards have a positive and significant effect on performance. Meanwhile, punishment also has a positive effect, but it is not statistically significant. Simultaneously, reward and punishment together have a significant impact on improving employee performance. Positive perceptions are formed when there is clarity in rules and expectations, as well as fair, consistent mechanisms for administering rewards and punishments, supported by open communication between management and employees. With proper implementation, reward and punishment can serve as effective strategies to enhance the performance of contract employees in the hospital environment.

This study aims to determine the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income in Medan Deli District. This study uses primary data, primary data obtained from answers to a series of statements in the form of questionnaires to MSMEs in Medan Deli District totaling 80 respondents. The research sample uses purposive sampling technique and also in this study is determined by the slovin method in MSMEs in Medan Deli District. The method of distributing questionnaires through several questionnaire sheets is divided into employees, and also through google form. This study uses multiple linear regression analysis techniques. Based on the results of partial testing, it shows that there is a positive and significant influence between Working Capital on MSME Income. Based on the results of partial testing, it shows that there is a positive and significant influence between E-Commerce User Empowerment on MSME Income, Internal control systems have a positive and significant effect on MSME Income. Based on the results of simultaneous testing, there is a relationship between the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income.

The development of Artificial Intelligence (AI) technology has brought significant changes in digital marketing strategies, allowing businesses to increase efficiency, personalization, and market reach. This research aims to identify forms of AI use in digital marketing, analyse implementation challenges, and explore opportunities that can be maximized by business actors, mainly digital MSMEs in the city of Palembang. Using a descriptive qualitative approach, data were collected through literature studies and semi-structured interviews with business actors and digital marketing practitioners. The results show that AI has been utilized in various forms, such as chatbots, product recommendation systems, targeted advertising, predictive analytics, and content automation. However, its implementation still faces challenges, including low technology literacy, limited human resources, infrastructure costs, and data privacy issues. On the other hand, tremendous opportunities are opening up through personalizing consumer experience, operational efficiency, data-driven product development, and expanding the global digital market. This research is expected to make a theoretical contribution to the development of technology-based marketing literature and become a practical reference for business actors in utilizing AI strategically and sustainably.
 

The complexity of financial decision-making has intensified in the digital era due to data saturation, market volatility, and the inability of conventional models to respond to real-time and non-linear dynamics. Addressing these challenges requires the integration of intelligent systems capable of adapting to evolving financial environments. Smart finance, which combines artificial intelligence, machine learning, big data analytics, blockchain, and automation, offers transformative potential across financial services. This study synthesizes scholarly findings from 2019 to 2024 across five domains: AI-based modeling, robo-advisory applications, behavioral finance integration, decentralized finance (DeFi), and real-time risk analytics. Results indicate substantial gains in efficiency, accuracy, and personalization, yet also reveal persistent challenges, including algorithmic opacity, ethical concerns in data use, and regulatory ambiguity. Advancing smart finance demands development in explainable AI, hybrid advisory systems, and inclusive, adaptive regulation for decentralized infrastructures. The scope of the analysis is limited to peer-reviewed academic literature published in English, excluding industry reports and grey literature.

In the public sector, sustaining high levels of employee performance remains a continual challenge, especially amid growing administrative demands and expanding workloads. Disruptions to work-life balance and misaligned organizational values can weaken employee commitment and effectiveness. This study explores the impact of work-life balance and organizational culture on employee performance, with employee engagement examined as a mediating factor. The research was conducted at the Personnel and Human Resources Development Agency (BKPSDM) of Jember Regency using a quantitative explanatory approach and involved a census of 46 civil servants. Data were collected through surveys, interviews, and observations, and analyzed using path analysis techniques to assess both direct and indirect effects. The results show that work-life balance and organizational culture significantly influence engagement and performance. Moreover, employee engagement was found to partially mediate the relationship between the independent variables and employee performance. These findings point to the importance of creating supportive work environments and fostering a culture that promotes collaboration and engagement. Practical steps may include enhancing schedule flexibility and improving team dynamics. Future studies are encouraged to explore additional mediators and expand the research across various government institutions to strengthen generalizability.

This study examines the effect of institutional ownership and managerial ownership on the performance of companies in trade, services, and investment listed on the Indonesia Stock Exchange for the period 2021-2023. The analysis technique used is multiple linear regression analysis and the data collection technique used is purposive sampling. In the study, company performance was measured using Return on Assets (ROA). The results of the study indicate that the first and second hypotheses are rejected, namely institutional ownership does not have a significant effect on company performance, while managerial ownership has a significant negative effect on company performance.

This study focuses on analyzing the cost of capital as a key element in financial decision-making within manufacturing companies in Indonesia. The main objective is to assess the impact of expected return, dividend policy, and systematic risk on the cost of capital, both simultaneously and partially. A quantitative approach was employed using multiple linear regression analysis, with secondary data collected from annual financial reports and market information spanning the years 2020 to 2024. The findings reveal that jointly, the three independent variables significantly influence the cost of capital. However, on a partial basis, only the expected return variable shows a statistically significant and positive effect. In contrast, dividend policy and systematic risk do not exhibit significant influence, and their directional relationships contradict the initial hypotheses. These results suggest that investors’ return expectations play a crucial role in shaping a company’s capital structure, while the effects of dividend policy and systematic risk require further investigation due to their inconsistent outcomes. This study offers practical insights for corporate management and policymakers in formulating effective financing strategies that are responsive to dynamic market conditions.

This study aims to examine the influence of Green Human Resource Management (GHRM) Practices and Self-Efficacy on the Environmental Performance of millennial employees in the banking sectorJakarta Barat, with Green Innovation as a mediating variable. As the dominant workforce today, millennials play a crucial role in supporting organizational sustainability. This research uses a quantitative approach through a survey of millennial employees in several banking institutions. The findings show that Green HRM Practices and Self-Efficacy have a positive and significant effect on Environmental Performance. Furthermore, Green Innovation is proven to mediate the relationship between these variables and environmental performance. These results suggest that environmentally focused HR policies and strong employee self-belief can drive green innovation, which in turn enhances environmental performance. The practical implication of this research encourages banking institutions to strengthen GHRM practices and foster a work culture that supports green innovation among millennial employees.

This study aims to analyze the implementation of Management by Objectives (MBO) as a performance assessment method in startup companies in Indonesia. The research method used is a literature study with a qualitative approach that examines in depth MBO theories, implementation  principles, and practices that have been applied in startups, especially in Sigerhub Lampung. The results of the study indicate that the implementation  of MBO through Objective Key Results (OKR) helps companies in setting specific, measurable, relevant, and time- bound targets. In addition, the use of 360 Degree Feedback supports a more holistic performance assessment by involving superiors, coworkers, and subordinates. The implementation  of MBO can also increase work motivation, accountability, and employee involvement in achieving organizational goals. However, the implementation  of MBO in startups still faces challenges, such as non-uniform assessment standards, potential assessor bias, and the need for training for managers. This study is expected to be a theoretical and practical contribution to the development of an adaptive and effective performance management system in startup companies in Indonesia.

The culinary business is the highest supporting sector of the Indonesian economy compared to other sectors. Banjarmasin City is the heart of South Kalimantan which is a center for developing industries, one of which is in the culinary business. With a large population, even the most densely populated in South Kalimantan, it creates its own opportunities for business people. The diversity of community needs is so great, so this is an opportunity and challenge for business people with the conditions of the community. It is inevitable that the competition that occurs will also be high, as one of the big cities in the Kalimantan region, Banjarmasin is a city with promising business opportunities. In Banjarmasin City itself , it is increasingly bustling with the many MSMEs that have been established and spread across several areas, but not all MSMEs in Banjarmasin are visited by many consumers, because only a few MSMEs are seen to be crowded with visitors. One of the MSMEs that is widely visited by consumers in Banjarmasin is Dapur Banjar 2R. Dapur Banjar 2R is an MSME business that is currently growing and has many enthusiasts. This study provides empirical evidence of the influence of price, product quality and promotion as independent variables with purchasing decisions as dependent variables at Dapur Banjar 2R Banjarmasin. The population in this study were customers at Dapur Banjar 2R Banjarmasin. In this study, the sample used was around 35 customers of Dapur Banjar 2R Banjarmasin. The results of this study state that the variables Price (X1), Product Quality (X2) and Promotion (X3) each have a partial effect on purchasing decisions for products at Dapur Banjar 2R Banjarmasin. While the variables Price (X1), Product Quality (X2) and Promotion (X3) have a simultaneous effect on purchasing decisions for Dapur Banjar 2R Banjarmasin products.

The objective of this study is to examine and evaluate the influence of job training and career development on employee performance, as well as to identify which of the two variables has the most dominant effect, specifically at the Department of Communication and Information Technology in Makassar City. This research applies a quantitative approach, utilizing multiple regression analysis with the support of SPSS software version 26.0. The purpose of this analysis is to identify key factors influencing employee performance. The findings reveal that job training has a significant and positive impact on employee performance within the department. In other words, job training contributes to enhancing employee performance, accounting for 62.3% of the observed improvements, while the remaining 37.7% is attributed to other variables not examined in this study. This indicates that job training plays a crucial role in improving performance. Similarly, career development also shows a significant positive effect on employee performance. The analysis suggests that career development is responsible for 77.8% of the improvement in employee performance, with the remaining 22.2% influenced by other external factors. This highlights the importance of career development initiatives in driving employee success.

This study aims to compare the advantages and disadvantages of the Islamic economic system and the conventional economic system, with a descriptive qualitative literature study approach. The Islamic economic system is based on sharia principles such as justice, mutual assistance, balance, and prohibition of usury, gharar, and maysir practices. This system issues a fair distribution of wealth based on ethical values. Meanwhile, the conventional economic system, both capitalist and socialist, places more emphasis on market efficiency, individual freedom, and varying state interventions. The results of the study indicate that the Islamic economic system excels in aspects of social justice and economic ethics, while the conventional economic system is more flexible and innovative, but tends to create economic inequality. This study is expected to provide insight into making fairer and more sustainable economic policies.

This study aims to analyze the influence of perceived ease of use and perceived usefulness on user loyalty of the BPJS Ketenagakerjaan SIPP Online Application, with user satisfaction as a mediating variable at the Banyuwangi Branch Office. The background of this research is based on the importance of utilizing digital technology in public services, particularly to enhance the efficiency of workforce reporting. This study employs a quantitative approach using explanatory research methods. The sample was determined using purposive sampling, involving 160 respondents who are active users of the SIPP Online Application. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS). The results show that perceived ease of use and perceived usefulness have a positive and significant effect on user satisfaction, and satisfaction significantly affects user loyalty. Additionally, both variables also have a direct and indirect effect on loyalty, with satisfaction acting as a mediating variable. These findings highlight the importance of ease and perceived benefits in shaping a positive user experience that encourages continued use. This research provides valuable input for BPJS Ketenagakerjaan to enhance the quality and usability of its digital services.

The digital era has compelled MSME actors to adapt, not only in marketing and operational aspects but also in financial management. This study aims to analyze the effect of financial management on the performance of MSMEs in the digital era. The research was conducted using a quantitative approach through a survey of 120 MSME actors in West Nusa Tenggara Province who have utilized digital applications for financial record-keeping. The data were analyzed using validity and reliability tests, multiple linear regression, as well as partial and simultaneous hypothesis testing. The results indicate that sound financial management significantly affects MSME performance, with record-keeping and budget planning being the most dominant indicators.

The formulation of the problem in this study is: Is there an influence of competence and work environment on employee performance. This study aims to determine the influence of competence and work environment on employee performance. With the purposive sampling technique, the sample in this study consisted of 48 people. The methods used in this study are validity and reliability tests, multiple linear regression analysis, simultaneous and partial tests, as well as the coefficient of determination using SPSS 20. The research results show; Competence contributes positively and significantly affects employee performance; The work environment contributes positively and significantly affects employee performance; Competence and the work environment together have a significant impact on employee performance.
 
 

This Study Aims To Determine And Explain The Factors That Affect Fishermen's Income In Amagarapati Village, Larantuka District, East Flores Regency. The Type Of Research Used By The Researcher Is Quantitative Research Using Primary Data. The Sampling Technique Used In This Study Is By Using A Questionnaire. Data Analysis Techniques Used Include Validity Testing, Reliability Testing, Multiple Regression Analysis, Using The SPSS Analysis Tool. The Results Of This Study Indicate That The Results Of Multiple Regression Testing, Partially The Variables Of Capital, Age, Selling Price And Catch Have A Significant Effect On Fishermen's Income While The Flow Of Working Hours Has A Significant Effect On Fishermen's Income But With A Negative Direction Of Influence, And Simultaneously The Variables Of Capital, Age, Flow Of Working Hours, Selling Price, Catch Simultaneously Have An Effect On Fishermen's Income In Amagarapati Village, Larantuka District, East Flores Regency.

Global brands increasingly rely on emotional branding to foster consumer loyalty, yet its effectiveness varies across cultural contexts. Many organizations continue to adopt universal emotional strategies without accounting for how cultural values shape emotional perception and brand attachment. This study explores how emotional branding drives customer loyalty through constructs such as brand love, attachment, trust, and self-congruity, and how these mechanisms are moderated by cultural dimensions including individualism–collectivism, communication context, and power distance. Findings indicate that emotional appeals resonate differently depending on local cultural norms: collectivist and high-context societies respond more positively to subtle, relational branding, while individualist and low-context cultures favor explicit, identity-centered emotional messaging. Strategic implications highlight the importance of culturally adapted storytelling, platform-specific messaging, and authenticity in emotional branding execution. Brands that align emotional content with local cultural expectations are more likely to foster sustained loyalty. Further research is encouraged to examine emotional branding in emerging markets and digital ecosystems to advance culturally responsive global marketing practices.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keputusan perempuan untuk bekerja di sektor informal di Desa Lendang Belo, Kabupaten Lombok Timur. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi logistik biner terhadap 33 responden perempuan dewasa. Hasil penelitian menunjukkan bahwa dari empat variabel bebas yang dianalisis, yaitu umur, jumlah tanggungan keluarga, jenjang pendidikan, dan pendapatan rumah tangga, tiga di antaranya berpengaruh signifikan terhadap keputusan perempuan untuk bekerja di sektor informal, yaitu jumlah tanggungan (p = 0,030), jenjang pendidikan (p = 0,045), dan pendapatan (p = 0,039). Sementara itu, variabel umur tidak berpengaruh signifikan (p = 0,119). Model regresi logistik yang digunakan terbukti layak secara statistik (Hosmer and Lemeshow test: p = 0,733; Nagelkerke R² = 0,655) dan memiliki tingkat akurasi prediktif sebesar 81,8%. Temuan ini mengindikasikan bahwa tekanan ekonomi rumah tangga menjadi pendorong utama partisipasi perempuan dalam sektor informal, sementara umur tidak menjadi faktor determinan dalam konteks ini. Penelitian ini memberikan implikasi penting bagi penyusunan kebijakan pemberdayaan perempuan berbasis kontekstual pedesaan.

This study investigates the underlying factors that shape university students' inclination toward entrepreneurship, with particular attention to personality traits, familial support, and income expectations. While entrepreneurial success is often associated with traits such as self-confidence, risk tolerance, and a forward-looking mindset, encouragement from parents and the aspiration for better financial prospects also play a vital role in sparking entrepreneurial interest among students. The research involved 83 undergraduate students enrolled in the Management Study Program at the Faculty of Economics and Business, Universitas Jember, with data collection taking place between January and March 2024. A structured questionnaire was used to gather responses, which were then analyzed to examine the relationships between the three predictor variables and students' entrepreneurial interest. The findings indicate that personality traits do not significantly influence entrepreneurial interest. In contrast, both family support and income expectations demonstrate a meaningful and positive effect. These results highlight that a supportive social environment and financial motivation are key drivers in cultivating students’ interest in pursuing entrepreneurial endeavors.

This research was conducted at PT. Mega Prakarsa Engineering Indonesia involving 153 respondents as customer representatives. The purpose of this study was to determine the role of mediation of customer satisfaction on the influence of service quality and social media marketing on customer loyalty. The results showed that service quality has a significant effect on customer satisfaction. Social media marketing has a significant effect on customer satisfaction. Service quality has a significant effect on customer loyalty. Social media marketing has a significant effect on customer loyalty. Customer satisfaction has a significant effect on customer loyalty. Service quality has a significant effect on customer loyalty through customer satisfaction. Social media marketing has a significant effect on customer loyalty through customer satisfaction.

This study aims to examine the effect of company size on financial performance with profitability as a mediating variable in technology sector companies in 2019-2023. The method used is a quantitative approach with Structural Equation Modeling analysis techniques based on Partial Least Square (SEM-PLS), using SmartPLS 3.0 software. The sample in this study consisted of 15 companies selected through purposive sampling techniques, with secondary data in the form of annual financial reports for five years. The results of the study indicate that: 1) company size has a negative and insignificant effect on financial performance; 2) company size has a negative and significant effect on profitability; 3) profitability has a positive and significant effect on financial performance; and 4) profitability mediates the relationship between company size and financial performance.

This study examines the effectiveness of AI-based chatbots in enhancing customer engagement across various industries. Against the backdrop of increasing digital transformation, the research explores how chatbots influence key metrics such as response time, customer satisfaction, and conversion rates, while identifying implementation challenges and success factors. Through a systematic analysis of recent case studies and empirical data, the study reveals that well-designed chatbots can improve customer satisfaction by 18 percentage points and reduce response times by 99.6%, though limitations persist in handling complex queries and ensuring data privacy. The findings highlight the importance of anthropomorphic design, omnichannel integration, and balanced human-AI collaboration in optimizing chatbot performance. Practical implications suggest that businesses should prioritize transparent data policies, continuous model training, and user-centric conversation flows to maximize engagement. The study contributes to the growing body of knowledge on AI-driven customer service by synthesizing actionable insights from diverse sectors, including retail, banking, and healthcare.

UMKM sector is currently the leading sector of the government. UMKM as contributors to the National Gross Domestic Product (GDP) have an important role in Indonesia's economic recovery. Home Industry or home-based business is one of the alternatives that many people do today, considering that with a touch of technology there are many opportunities that can be used to adapt to changes that occur. The research method uses qualitative methods with a phenomenological approach. The research informants used were home business owners of Japanese cuisine Tomodachi Sushi as the object of research. Data collection was carried out on observation (participant observation), in-depth interviews (in-depth interviews) and documentation. Data analysis is data reduction, data display and conclusion drawing/verification. Test the credibility of the data by triangulation and member check. Finance can be likened to a mirror of the condition of the business being run, financial records require self-discipline to maintain the accuracy of the books. The separation between personal finances to meet daily needs with business capital needs has been carried out although it has not been consistently sustainable, incidentally because of the limited working capital owned and because of the existence of other businesses that are all still being carried out simultaneously. Bookkeeping is done through a practical recording method using the BukuKas application on a smart phone and checks are carried out periodically every 2 (two) weeks considering the importance of knowing cash flow about how financial flows occur, where the source of income is obtained, what costs are incurred, how much total business turnover and how much profit/loss value is obtained.

Using a literature review approach, this research looks at how the public views the accountability and openness of the Medan City Government's budget. The foundation of this research is the idea that openness and responsibility are cornerstones of effective leadership that may boost confidence in government. Finding out how people feel about government transparency and accountability in handling regional budgets is the main goal of the research. An analysis of pertinent literature, documents, and prior research is carried out as part of the methodology, which is known as a literature review. According to the study's results, budget transparency is crucial for establishing public confidence and engagement since it shows how openly the government provides information and the accountability systems are operating. The study's findings highlight the need of holding governments more responsible and transparent in order to foster more responsive and accountable leadership and, by extension, to increase public engagement in tracking how regional funds are being used.

App-based carpooling services such as GrabCar Bareng offer potential for economic efficiency and environmental sustainability, but the adoption rate in Indonesia is still low. This study aims to explore the reasons why non-users refuse this service, even if they are familiar with ridesharing. Using a qualitative approach and thematic analysis based on interviews with 32 informants, this study identified three main reasons for adoption, namely economic benefits, environmental benefits, and social benefits, as well as six main reasons for rejection, namely time risk, social risk, privacy risk, comfort risk, security risk, and psychological risk. In addition, four situational and personal factors  novelty seeking, altruistic value, time pressure, and preference for social contact were found to influence the power of these reasons. This research expands the application of Behavioral Reasoning Theory in the context of digital transportation services and provides practical implications for service developers to design communication strategies and service features that are responsive to user concerns.

The aim of this research is to determine the effect of tax compliance, tax supervision, tax audit on income tax revenue of individual taxpayers engaged in retail business at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual retail business taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax compliance, tax supervision, and tax audit have an impact on income tax revenue of individual retail business taxpayers. Meanwhile, simultaneously the variable of tax compliance, tax supervision, and tax audit together have a impact on income tax revenue of individual retail business taxpayers.

This study seeks to analyze the effect of leadership on the performance of employees, the impact of incentives on employee output, and to assess the combined effect of leadership and incentives on the performance of employees at PT FIF GROUP Solok Branch. The research follows a quantitative descriptive approach. To gather data, the methods employed include observations, surveys, and documentation. The data types utilized in this study are quantitative, comprising both primary and secondary data sources. The analysis method applied in this research is descriptive qualitative. The participants in the study consisted of all 38 employees of PT FIF GROUP Solok Branch. The findings indicate the effect of leadership on the employee performance at PT FIF GROUP Solok Branch. The leadership variable (X1) demonstrated a │tcount│ of 3.180 with a significance level of 0.003, while the table value at a=0.05 and df=35 is 1.68957. The impact of incentives on employee performance at PT FIF GROUP Solok Branch shows that the incentive variable (X2) has a │tcount│ of 3.286 with a significance of 0.002, where the table value at a=0.05 and df=35 is 1.68957. The combined influence of leadership and incentives on employee performance at PT FIF GROUP Solok Branch reveals a │fcount│ of 44.468 and a │fable│ (0.05: df=35) of 3.27. The data utilized in the quantitative analysis includes both primary and secondary data sources.

This research aims to analyze the causes of the KM ship accident. Kirana I and the role of the Tanjung Emas Class I Harbormaster and Port Authority Office (KSOP) in improving shipping safety. Using a qualitative approach, data was collected through observation, interviews and documentation. The research results show that accidents are caused by human negligence, especially from ship crews who ignore safety procedures, even though the ship has met all safety certification requirements. Weather factors also contributed to the incident. KSOP Class I Tanjung Emas plays an important role in monitoring shipping safety through routine inspections and issuing Sailing Approval Letters (SPB). This research recommends increasing regular shipping safety training and outreach to ship crews and port officers, as well as strengthening coordination between agencies to create a better safety culture in the shipping environment.

Economic growth is central to the economic life of all countries in the world, including countries in Asia that are trying to increase their economic growth by sending their workers abroad. Migrant workers or people who move to other countries to find work often send money back to their families and communities. The movement of funds from the country of employment back to the country of origin is known as remittances. Migration and remittances are crucial forces in reshaping the world economy, through the process of integration that increases the motivation of trade and financial inflows around the world with the movement of labor driving economic growth and social development. The results of the study indicate that remittances positively and significantly contribute to economic growth in the 10 highest remittance recipient countries in Asia. Likewise, the variables consumption and FDI and inflation  positive significant effect on economic growth in 10 Asian countries.

This abstract discusses the role of the Medan City Government in developing the people's economy through public policy and community empowerment. The background of this study is based on the importance of strengthening the community-based economy as the main strategy in facing global economic challenges and improving citizen welfare. The study aims to analyze how public policies implemented and community empowerment efforts by the city government are able to encourage the growth of the people's economy in Medan. The method used is qualitative with a literature review approach, namely examining various sources of literature such as journals, books, and relevant policy documents. The research findings show that the Medan City Government has initiated various empowerment programs, such as entrepreneurship training, facilitating access to capital, and strengthening local economic institutions. However, there are challenges in terms of cross-sector coordination and limited resources. The implications of this study emphasize the need for synergy between the government, society, and the private sector to create an inclusive and sustainable people's economy ecosystem, as well as the importance of continuous evaluation and policy innovation to strengthen community empowerment at the local level.

The primary objective of this paper is to effect of the use of Financial Technology (FinTech) and Social Media on Increasing MSME Income in Sidoarjo. With the existence of Financial Technology, it will be easier to manage finances and make transactions, while Social Media has an important role in marketing and branding. A quantitative research approach was used for this investigation. Primary data was collected through questionnaires distributed to 30 participating MSMEs in Sidoarjo Regency. The data obtained will be analyzed using the SPSS 24 application to. Research results reveal that Financial Technology and Social Media simultaneously have a positive and significant effect on increasing MSME income, where FinTech can increase the efficiency of transactions and financial management and Social Media has a greater impact on increasing market reach, as evidenced by the t-count value of 32.585> t table, which is 3.354 and sig. value of 0.000 <0.05.

This research aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on stock returns on mining sector companies, especially coal mines listed on the Indonesia Stock Exchange in 2023. Research uses a quantitative approach to the type of documentation research. Research uses secondary data collected from annual financial statements, corporate sustainability reports, and websites that present published CSR disclosures. The sample in the study consisted of 10 coal sector mining companies listed on the Indonesia Stock Exchange which were selected based on certain criteria using purposive sampling. Hypothesis testing using multiple regression analysis. The independent variable on research is CSR disclosure calculated using CSR index based on the Global Reporting Initiative (GRI) assessment standards found in the Company's financial statements. The dependent variable in the study was stock return. This study found that CSR disclosures had no significant effect on stock returns. This can be affected by several factors and certain conditions that cause no effect on CSR disclosure on stock returns.

This study examines the ways in which digitalization has contributed to the increased competitiveness of MSMEs in Medan City, in light of legislative measures imposed by the Medan City Government. Based on the facts that micro, small, and medium-sized enterprises (MSMEs) have been forced to undertake digital changes due to the pandemic, this study examines the importance in digitalization as a strategy for MSMEs in this era of the digital economy. Small, medium, and micro-sized enterprises (MSMEs) in Medan City may benefit from the city government's digitization initiatives, which is why this study seeks to investigate them. The method used is the Systematic Literature Review (SLR), which involves looking at academic articles and secondary materials about the digitalization of MSMEs in Medan City. The research found that digitization has various benefits for MSMEs, such as increasing their competitiveness, streamlining their operations, and accessing new markets. Mentorship applications, training, and the incorporation of micro, small, and medium companies (MSMEs) in online platforms or local e-Catalogs are examples of digitalization-supportive policies implemented by the Medan City Government that have been essential in achieving success. The results of this research highlight the importance of partnerships between government departments, MSMEs, and other stakeholders in improving MSMEs' digital skills so that they can compete globally.

The government plays an important role in ensuring the' seaworthiness requirements' for navigation. In this context, the KSOP is tasked with monitoring and supervising ship safety certificates issuance to ensure that ships meet the necessary standards. A ship safety certificate is a crucial document that guarantees the seaworthiness and safety of a vessel, serving as a mandatory requirement for any operating ship. With the digitalization era, administrative processes in services have become more efficient. This study aims to analyze the implementation of the Shipping and Seafaring Management Information System (SIMKAPEL) in the issuance of cargo ship safety certificates at the Special Port Authority and Harbormaster Office (KSOP) of Batam. Previously, the certificate issuance service was conducted manually and frequently encountered obstacles such as processing delays and administrative errors. This research uses a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results show that three months after the implementation of SIMKAPEL, there was an increase in the number of certificates issued. In addition to improving efficiency, the system also positively impacted service transparency and accountability. However, several challenges were identified, including users' limited digital literacy, technical disruptions, and internal adaptation processes. This study recommends improving infrastructure capacity, providing digital training to officers and service users to support the optimalization of SIMKAPEL. Overall, SIMKAPEL contributes positively to the digital transformation of public services in the maritime sector.

These days, kelp sawmills are a significant contributor to the national economy as well as a dynamic force in the international business community. When it comes to the growth and development of the Indonesian economy, the agricultural sector is one of the most important players. In today's enterprises, there is still a significant problem with worker productivity that has to be addressed. When formulating plans to increase employee productivity, a firm needs to take into consideration the climate, culture, and geography of the surrounding working environment. The purpose of this study was to learn how organizational climate, organizational culture, and organizational environment all affected productivity at the Strategic Development and Management division (SDM) of PT Perkebunan Nusantara III Medan. Specifically, the study wanted to determine how organizational climate affected productivity at SDM, how organizational culture affected productivity at SDM, and how organizational environment affected productivity at SDM. A quantitative approach was used for this investigation. Primary data and secondary data are the two types of data that were used in this research project. Participants in this research come from the Operational Services Division of PT Perkebunan Nusantara III Medan. They are the sample population for this investigation. In all, there were 35 people who took part in the survey that was used for this research. A method of taking a random sample known as non probability sampling is used in the sampling process. A Likert scale will be used as the information gathering method for the postcards that will be distributed. The version 26 of the statistical package SPSS is used for the analysis. The assumptions test, the linear regression analysis test, the parsimony test, the simultaneous analysis test, and the coefficient determination test are some examples of the several types of tests that may be used to analyze data. According to the results of this research, each of the independent factors, such as organizational climate, organizational culture, and workplace environment, have a simultaneous and partial influence on worker productivity Y. According to the R values presented above, which are also referred to as coefficient determination coefficients, the organizational climate (X1), organizational culture (X2), and work environment (X3) have a combined 70% effect on worker productivity (Y), whereas the remaining 30% is influenced by factors that are not included in the variables that were investigated in this study.

Penelitian ini bertujuan untuk menguji signifikansi pengaruh faktor pribadi dan faktor organisasional terhadap komitmen karyawan divisi back office PT Bumi Menara Internusa Lamongan. Populasi dalam penelitian ini adalah karyawan divisi back office PT Bumi Menara Internusa Lamongan. Teknik pengambilan sampel adalah sampel jenuh dan memenuhi kriteria untuk diuji sebanyak 65 karyawan. Analisis data menggunakan analisis regresi linier berganda. Dari hasil uji t menunjukkan bahwa faktor pribadi dan faktor organisasional berpengaruh signifikan positif terhadap karyawan divisi back office PT Bumi Menara Internusa Lamongan.

This study aims to examine the effect of industry type, firm size, firm complexity and client profitability and firm risk on audit fees. Effect of industry type on audit fees. Effect of firm size on audit fees. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021. A total of 39 companies were sampled in this study. Research shows that the type of industry, company size, company complexity and client profitability jointly affect audit fees for types of high profile and low profile industries and do not affect the level of audit fees provided the larger the size of the company, the higher the audit fees borne by subsidiary clients. the company does not affect the low audit fees given, and companies that have high profits tend to provide high audit fees because they are prone to misstatements.
 

Penelitian ini bertujuan untuk mengetahui pengaruh Information sharing dan Long Term Relationship terhadap kinerja perusahaan Chigo area Jakarta dan Tanggerang. Penelitian ini dilakukan pada bulan Maret 2022 – Agustus 2022. Pengumpulan data dilakukan dengan menggunakan kuesioner. Penelitian ini merupakan penelitian kuantitatif. Subjek penelitian ini adalah karyawan yang berada di outlet berjumlah 101 orang karyawan dengan menggunakan simple random sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Long Term Relationship terhadap kinerja perusahaan dapat berpengaruh signifikan terhadap kinerja perusahaan , information sharing terhadap kinerja perusahaan adalah tidak berpengaruh positif dan signifikan terhadap kinerja perusahaan.

Tourism is a very important sector in supporting economic development in Indonesia. The existing potential, natural resources, historical and cultural heritage can be developed into attractive leading tourist destinations that encourage tourists to make repeat visits to the same destinations. One of them is the Taru Jurug Animal Park in Surakarta City, Central Java. The purpose of this study was to analyze the role of visitor satisfaction and motivation on the intention to return to the same destination. The method used in this research is descriptive quantitative with a survey method for all tourists visiting Taru Jurug Surakarta Animal Park using a questionnaire. And using convenience sampling technique, with a total of 100 respondents. Then the data were analyzed using multiple linear regression analysis using SPSS.

This study has a limitation on the aspect of human resource management to determine the effect of Compensation and Career Development on Job Satisfaction of KUD Karya Bhakti Ngancar Kediri employees. By using a sample of 33 respondents and using purposive sampling technique, the research method used was observation, interviews, documentation, questionnaires and literature study. As well as data analysis techniques in this study using statistical tests through validity and reliability tests, classical assumption tests, multiple linear regression tests, t-test hypotheses and f-tests using SPSS.
 
Based on the results of the analysis, it was found that the variable influence of compensation and career development had a simultaneous effect on employee job satisfaction, with a value of Sig. 0.000 <0.05. Partially, compensation had a significant effect on employee job satisfaction, with a value of Sig. 0.003 <0.05 and career development has a significant effect on employee job satisfaction, with a value of Sig. 0.013 < 0.05. The regression equation: Y = 0.827 + 0.628X1 + 0.529X2 and the coefficient of determination is 55.3%.

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara struktur modal dan likuiditas ditinjau dari profitabilitas pada subsektor industri bar di BEI dari tahun 2017 sampai dengan tahun 2021. Teknik yang digunakan dalam penelitian ini adalah “purposive sampling”. analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Penelitian ini mengidentifikasi fenomena dimana likuiditas dan variabel struktur modal tidak memiliki pengaruh terhadap profitabilitas

Penelitian ini bertujuan untuk menjelaskan adanya pengaruh antara disiplin kerja, pengalaman kerja, dan upah terhadap kinerja karyawan pada Kind English Course Pare Kediri. Penelitian ini merupakan kuantitatif dengan teknik pengambilan sampel yang digunakan adalah sampel jenuh dan jumlah sampel sebanyak 60 yang diambil dari seluruh populasi yang ada pada Kind English Course Pare Kediri. Data penelitian yang diperoleh berdasarkan wawancara, kuesioner, dan observasi Teknik analisis yang digunakan yaitu menggunakan Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Analisis Linear Berganda, Uji t (parsial), Uji F (simultan), dan Koefisien Determinasi (R2 ). Hasil penelitian yang telah dilakukan maka diperoleh persamaan linear berganda yaitu Y = 1,027+0,300X1- +0,400X2+0,118X3. hasil Uji t variabel Disiplin Kerja (X1) menunjukkan angka signifikansi 0,032 > 0,050 artinya berpengaruh yang signifikan terhadap kinerja karyawan, hasil Uji t variabel Pengalaman Kerja (X2) menunjukkan angka signifikansi 0,003 > 0,050 yang artinya berpengaruh yang signifikan terhadap kinerja karyawan, Uji t variabel Upah (X3) menunjukkan angka signifikansi 0,427 < 0,050 yang artinya tidak berpengaruh yang signifikan terhadap kinerja karyawan, dan hasil Uji F menunjukkan nilai signifikansi 0,001 < 0,050 yang artinya Disiplin Kerja (X1), Pengalaman Kerja (X2), dan Upah (X3) berpengaruh signifikan terhadap Kinerja Karyawan pada Kind English Course Pare Kediri.

This research is an attempt to find out the potentials that influence economic growth in Balikpapan City from 2015 to 2019. And also how big the contribution of the potential sectors is to regional economic growth. The data used is sourced from BPS.go.id or the Central Bureau of Statistics related to the GRDP (Gross Regional Domestic Product) of Balikpapan City and East Kalimantan Province on the basis of 2010 constant prices by sector in 2015-2019. By using the Location Quotient (LQ) analysis technique and the Shift Share analysis technique. The research method used by the author in this research is secondary data. With Quantitaive Analysis Method. With the aim of being able to find out the Leading Sectors or the Base and Non-Basic Sectors in BalikPapan City, what sectors make High Development Potential and Low Development Potential in BalikPapan City and the Shift Share Analysis results include Shift Interpretation, Proportional Shift (Sp) Interpretation and Shift Interpretation Differential (Sd).

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.
 
 

After covid-19 hit the world, the economy and consumer behavior changed utterly. This research examines consumer purchasing behavior towards Honda Matic motorcycles in Manado City based on demographic, psychological, information sources, and consumer expectation. The study found that men who were less than 34 years old and came from the middle class were most motorcycle buyers. Buyers themselves decide to buy a motorcycle because it is more economical and comfortable to use by themselves in supporting work activities because motorcycles are faster than other vehicles.  The source of consumer information about motorcycles comes from friends and family, consumers will conduct searches on the internet. Consumers expect a comfortable waiting room with guaranteed service as well as discounts and better designs in the future.  Social media is expected to be a source of information on motorcycles and dealers will remain the location for purchasing motorcycles later. Companies can create marketing strategies to attract different consumers while retaining existing consumers.  Companies can make aggressive promos on the internet such as guaranteed service discounts and attractive image designs. The role of the dealer and the influence of word of mouth of friends and family needs to be maintained so dealer satisfaction can increase.

This research is descriptive research, namely research conducted to analyze the motivation and work discipline of Bima City Bappeda employees during the Covid-19 pandemic. The number of samples used is 38 people, with the sampling technique used is purposive sampling. After testing the validity, then all the instruments are valid and reliable. Based on the test results starting from the validity test, the reliability test states that it is valid and reliable. For testing the One Sample Test on Work Motivation, it is stated that "It is suspected that the Work Motivation of Bima City Bappeda Employees during the Covid-19 Pandemic is more than or equal to 75% of the expected (already high) criteria" can be proven or accepted. Meanwhile, for the One Sample Test Test on Work Discipline, it is stated that the Work Discipline of the Bima City Bappeda Employees during the Covid-19 Pandemic is more than or equal to 75% of the expected (already high) criteria. at the research site.

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh faktor-faktor produksi terhadap hasil produksi jambu mete di Desa wagari Kecamatan Lasalimu Kabupaten Buton. Hasil penelitian ini diharapkan dapat menjadi bahan masukkan bagi petani untuk meningkatkan hasil produksi. Untuk memperoleh data yang diinginkan penulis menggunakan metode observasi kuesioner dan wawancara. Metode analisis yang digunakan dalam penelitian ini adalah model  regresi linear berganda dengan menggunakan SPSS 25. Sampel penelitian ini adalah 60 responden di  Desa Wagari Kecamatan Lasalimu.
Berdasarkan hasil penelitian menunjukkan bahwa Luas lahan (X1), Tenaga kerja (X2), Pupuk (X3), Insektisida (X4), Modal petani (X5), Pengalaman bertani (X6) dan Jumlah Pohon (X7) memiliki hubungan yang kuat terhadap hasil produksi yaitu (R) sebesar 0,834. Kontribusi Luas lahan, Tenaga kerja, Pupuk, Insektisida, Modal petani, Pengalaman bertani dan Jumlah Pohon terhadap hasil produksi sebesar 69,5% (R2 = 0,695). Dengan demikuan Luas lahan, Tenaga kerja, Pupuk, Insektisida, Modal petani, Pengalaman bertani dan Jumlah pohon secara bersama-sama berpengaruh signifikansi terhadap hasil produksi jambu mete di Desa Wagari Kecamatan Lasalimu Kabupaten Buton.

Penelitian ini bertujuan untuk membuktikan hipotesis penilti : terdapat pengaruh secara parsial stres kerja (X1), efektivitas komunikasi organisasi (X2), loyalitas kerja (X3) terhadap kinerja karyawan (Y). Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi linear berganda. Data penelitian ini diperoleh dengan metode wawancara, observasi, studi kepustakaan, dan kuesioner. Pengembilan sampel dalam penelitian ini menggunakan teknik sampling jenuh yaitu seluruh karyawan Perusahaan Sarung Tenun PT. Nabatex Cabang Kediri sebanyak 46 karyawan. Hasil penelitian menggunakan bantuan proposal program SPSS versi 25, menunjukkan bahwa : (1) stres kerja secara parsial tidak berpengaruh signifikan terhadap kinerja karyawan. (2) efektivitas komunikasi organisasi secara parsial berpengaruh terhadap kinerja. (3) loyalitas kerja secara parsial tidak berpengaruh terhadap kinerja karyawan dengan nilai. (4) stres kerja, efektivitas komunikasi organisasi, dan loyalitas kerja secara simultan berpengaruh signifikan terhadap kinerja karyawan.

Abstract This study aims to determine: (1) the effect of work discipline (X1) on employee work productivity (Y), (2) the effect of compensation (X2) on employee productivity (Y), (3) the effect of the work environment (X3) on productivity employee work (Y), (4) the influence of leadership style (X4) on employee work productivity (Y) This type of research is a research with a quantitative approach. The population in this study were all UD employees. Bagong Kediri. The sample in this study were 40 employees. The sampling technique used a saturated sample. Data collection techniques using a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression. The results of the study show that (1) there is a positive and significant effect between work discipline (X1) on the work productivity of employees at UD. Bagong Kediri. The significant value is 0.002 < from 0.05, (2) there is a positive and significant effect between compensation (X2) on the work productivity of employees at UD. Bagong Kediri. The significant value is 0.001 < from 0.05, (3) there is a positive and significant effect between the work environment (X3) on the work productivity of employees at UD. Bagong Kediri. Significant value 0.005 < from 0.05, (4) there is a positive and significant influence between leadership style (X4) on employee work productivity at UD. Bagong Kediri. Significant value 0.005 < from 0.05, (5) there is a positive and significant effect of work discipline (X1), compensation (X2), work environment (X3), and leadership style (X4) simultaneously on employee work productivity at UD. Bagong Kediri. This is evidenced by a significant value of 0.000 < from 0.05. The calculation of multiple linear regression analysis using the regression equation obtained the value of Y = 4.019 + 0.296 X1 + 0.311 X2 + 0.230 X3 + 0.797 X4.
 
 
Abstrak Penelitian ini bertujuan untuk mengetahui : (1) pengaruh disiplin kerja (X1) terhadap produktivitas kerja karyawan (Y) , (2) pengaruh kompensasi (X2) terhadap produktivitas kerja karyawan (Y), (3) pengaruh lingkungan kerja (X3) terhadap produktivitas kerja karyawan (Y), (4) pengaruh gaya kepemimpinan (X4) terhadap produktivitas kerja karyawan (Y)Jenis penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah semua karyawan UD. Bagong Kediri. Sampel dalam penelitian ini yaitu 40 orang karyawan. Teknik pengambilan sampel menggunakan sampel jenuh. Teknik pengumpulan data menggunakan kuesioner yang telah diuji vaiditas dan reliabilitasnya. Teknik analisis data yang digunakan adalah regesi linier berganda.Hasil penelitian menujukan bahwa (1) terdapat pengaruh positif dan signifikan antara disiplin kerja (X1) terhadap produktivitas kerja karyawan pada UD. Bagong Kediri. Nilai signifikan 0,002 < dari 0,05, (2) terdapat pengaruh positif dan signifikan antara kompensasi (X2) terhadap produktivitas kerja karyawan pada UD. Bagong Kediri. Nilai signifikan 0.001 < dari 0,05, (3) terdapat pengaruh positif dan signifikan antara lingkungan kerja (X3) terhadap produktivitas kerja karyawan pada UD. Bagong Kediri. Nilai signifikan 0.005 < dari 0,05, (4) terdapat pengaruh positif dan signifikan antara gaya kepemimpinan (X4) terhadap produktivitas kerja karyawan pada UD. Bagong Kediri. Nilai signifikan 0.005 < dari 0,05, (5) terdapat pengaruh positif dan signifikan disiplin kerja (X1), kompensasi (X2), lingkungan kerja (X3), dan gaya kepemimpinan (X4) secara simultan terhadap produktivitas kerja karyawan pada UD. Bagong Kediri. Hal ini dibuktikan dengan nilai signifikan sebesar 0,000 < dari 0,05. Perhitungan analisis regresi linear berganda dengan menggunakan persamaan regresi diperoleh nilai Y = 4.019 + 0.296 X1 + 0.311 X2 + 0.230 X3 + 0.797 X4
 

This study aims to examine the Effect of Accounting Information Systems and Government Accounting Standards on the Quality of Financial Reports (empirical study on Sijunjung Regency). While the research sample is the Head, Treasurer, and Financial Staff in the OPD (Regional Apparatus Organization) Sijunjung Regency, amounting to 81 respondents. The type of data used is primary data. The sampling technique used is total sampling by distributing questionnaires.The results showed that the Accounting Information System (X1) had an effect on the Quality of Financial Statements (Y). This result is evidenced by the significance value of t of 0.000 < 0.05. while the Government Accounting Standards (X2) affect the Quality of Financial Statements (Y).

This study aims to analyze the comparison of financial performance between conventional commercial banks and sharia commercial banks in Indonesia. This research is a type of descriptive research with a quantitative approach. The population taken in this study are commercial banks registered with the Otoritas Jasa Keuangan (OJK). Sampling in this study was conducted using purposive sampling technique so that a sample of 11 conventional commercial banks and 9 sharia commercial banks was obtained. The data used is secondary data obtained from the published annual reports of each commercial bank registered with the Otoritas Jasa Keuangan (OJK) during the 2016-2020 period. The data in this study consists of financial ratios Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin/Net Operating Margin (NIM/NOM), Operating Costs to Operating Income (BOPO), and Non-Performing Loans/Non-Performing Financing (NPL/NPF). In this study, data analysis was carried out using descriptive statistical analysis and the two-sample independent test of non-parametric statistics, namely the Mann Whitney test. After analyzing the data, the results show that there are differences in the financial performance of conventional commercial banks and sharia commercial banks as measured by the ratio of ROA, ROE, NIM/NOM, BOPO and NPL/NPF. In general, the financial performance of conventional commercial banks is better than that of Islamic commercial banks.

The purpose of this study was to determine whether there is a relationship between achievement motivation and student learning outcomes. The method used is the correlation method. The research data collection technique used the Liliefors test, regression linearity test, product moment correlation and z test. Based on the results of the Liliefors test, it was stated that the sample was normally distributed, so it was continued with a simple regression test and obtained F_count = 2.21 < F_table = 2.98 so that the X variable to the Y variable was linear. Furthermore, a correlation test was conducted and the value of r_xy=0.944 with r_xy>0 means that there is a positive relationship between achievement motivation and student learning outcomes and is in the very strong category. For the z test (significance test) the results obtained z_count = 5.171 > Z_Table = 1.96 with = 0.05, meaning that there is a positive and significant relationship between achievement motivation and student economic learning outcomes.

Penelitian ini bertujuan untuk mengetahui hubungan variabel bebas Total Asset Turnover, Debt To Asset Ratio Dan Return On Asset terhadap variabel terikat Price Book Value Pada Perusahaan Yang Terdaftar Di Indeks LQ45 Bursa Efek Indonesia Periode 2018-2020. Sampel yang terpilih sebanyak 26 perusahaan yang memenuhi kriteria dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda  yang telah  melalui tahap uji asumsi klasik. Hasil dalam penelitian ini menunjukkan bahwa variabel bebas Total Asset Turnover berpengaruh negatif signifikan terhadap Price Book Value, Debt To Asset Ratio berpengaruh negatif signifikan terhadap Price Book Value Dan Return On Asset berpengaruh positif signifikan terhadap Price Book Value. Secara simultan, variabel bebas Total Asset Turnover, Debt To Asset Ratio Dan Return On Asset berpengaruh terhadap Price Book Value.

This research is based on the not yet optimal performance of SNVT PJSA WS employees. IAKR Prov. West Sumatra marked by the target and the realization of the performance is not appropriate. Based on indicators of 7 targets of employee performance with targets from agency programs of 100 on average only 84% realized. Based on this, there are three factors suspected of causing this, including training, work ability and organizational commitment. This study aims to see the effect of (1) Training on the performance of SNVT PJSA WS employees. IAKR Prov. West Sumatra (2) Work ability on the performance of SNVT PJSA WS employees. IAKR Prov. West Sumatra (3) Organizational commitment to the performance of SNVT PJSA WS employees. IAKR Prov. West Sumatra 4) Training, work ability and organizational commitment have a joint effect on the performance of SNVT PJSA WS employees. IAKR Prov. West Sumatra. The population in this study were all employees of SNVT PJSA WS. IAKR Prov. West Sumatra as many as 38 people. The technique of determining the number of samples using total sampling. The data analysis technique used multiple regression by fulfilling the requirements of the classical assumption test of normality, and multicollinearity, heteroscedasticity. The results of this study indicate that (1) Training has a significant positive effect on the performance of SNVT PJSA WS employees. IAKR Prov. West Sumatra (2) Work Ability has a positive influence on the Performance of SNVT PJSA WS Employees. IAKR Prov. West Sumatra (3) Organizational commitment has a positive effect on the performance of SNVT PJSA WS employees. IAKR Prov. West Sumatra (4) Training, work ability and organizational commitment together have a positive effect on the performance of SNVT PJSA WS employees. IAKR Prov. West Sumatra.

Masalah yang menjadi fokus dalam penelitian ini adalah masalah variabel motivasi ekstrinsik, penilaian prestasi, kompensasi dan kepuasan kerja. Populasi karyawan diperusahaan CV. Asnugerah Karya Bersama Tulunagung sebanyak 34 orang, yang kan dijadikan sampel sebanyak 33 orang tanpa menyertakan 1 orang yang bertindak sebagai direktur, Teknik pengambilan sampel dengan pendekatan sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah uji instrumen validitas dan reliabilitas, uji regresi linear berganda, uji asumsi klasik dan uji hipotesis parsial diuji dengan uji t sedangkan hipotesis simultan diuji dengan uji F.Hasil penelitian ini diperoleh regresi sebesar Y = 25,616 + 0,255x₁ -0,285x₂ + 0,432x₃. Dengan hasil ini dapat dijelaskan bahwa motivasi ekstrinsik memiliki pengaruh yang signifikan secara parsial terhadap kepuasan kerja karyawan di CV. Anugerah Karya Bersama Tulungagung, hal ini terlihat dari nilai signifikan t sebesar 0,018 <0,05. Penilaian prestasi memiliki pengaruh yang signifikan secara parsial terhadap kepuasan kerja karyawan di CV. Anugerah Karya Bersama Tulungagung, hal ini terlihat dari nilai signifikan t sebesar 0,046 < 0,05. Kompensasi memiliki pengaruh yang signifikan secara parsial terhadap kepuasan kerja karyawan di CV Anugerah Karya Bersama Tulunguagung, hal ini terlihat dari nilai signifikan t sebesar 0,043 < 0,05. Secara simultan motivasi ekstrinsik, penilaian prestasi, dan kompensasi memiliki pengaruh yang signifikan terhadap kepuasan kerja karyawan di CV. Anugerah Karya Bersama Tulugagung, hal ini terlihat dari nilai signifikan F sebesar 0,000 < 0,05

Penelitian ini memiliki tujuan untuk mengetahui pengaruh secara parsial dan simultan antara variabel Gaya Kepemimpinan, Lingkungan Kerja Non Fisik, dan Stress Kerja terhadap Kinerja Karyawan. Jenis penelitian ini menggunakan penelitian kuantitatif karena mengarah kepada metode pengukuran dan sampel untuk menguji variabel dan hipotesis. Dengan menggunakan program SPSS versi 25, peneliti melakukan beberapa pengujian, antara lain uji validitas, uji reliabilitas, uji normalitas, uji linearitas, uji multikolinearitas, uji heterokedastisitas, uji t, uji F, analisis regresi linear berganda, dan uji koefisien determinasi. Populasi dalam penelitian ini berjumlah 71 orang karyawan tetap, dan semua karyawan tetap digunakan sebagai sampel penelitian. Hasil penelitian ini diperoleh bahwa gaya kepemimpinan berpengaruh secara parsial dan signifikan terhadap kinerja karyawan. Lingkungan kerja non fisik berpengaruh secara parsial tidak signifikan terhadap kinerja karyawan. Stress kerja berpengaruh secara parsial dan signifikan terhadap kinerja karyawan. Dan gaya kepemimpinan, lingkungan kerja non fisik, dan stress kerja secara simultan berpengaruh terhadap kinerja karyawan.

Tujuan dari penelitian ini yaitu menguji pengaruh Good Corporate Governance terhadap Profitabilitas baik secara parsial maupun secara simultan pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2020. Teknik pengambilan sampel dalam penelitian ini yaitu teknik Purposive Sampling (penentuan sampel dengan kriteria tertentu) dengan jenis penelitian Kuantitatif  Asosiatif. Jumlah sampel dalam penelitian ini sebanyak 35 laporan keuangan perusahaan perbankan. pengolahan data pada penelitian ini menggunakan Uji Asumsi Klasik, Regresi Linier Berganda, Koefisien Determinasi (R2), Uji t dan Uji F. Hasil penelitian menunjukkan bahwa variabel Komite Audit, Dewan Direksi, Komisaris Independen dan Kepemilikan Institusional berpengaruh terhadap Return on Equity secara parsial. Komite Audit, Dewan Direksi, Komisaris Independen dan Kepemilikan Institusional berpengaruh terhadap Return on Equity secara simultan. Perusahaan perbankan sebaiknya lebih mengoptimalkan aspek sistem Good Corporate Governance dalam pengelolaan perusahaan sehingga kinerja perusahaan akan meningkat dan tingkat kepercayaan investor lebih meningkat dalam berinvestasi karena pengolahan perusahaan yang baik.
 
Kata kunci: Dewan Direksi, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Return on Equity (ROE).

This study aims to see the effect of work commitment, soft skills and work environment on teacher performance at the Genus Health Vocational School. The type of research is quantitative research using survey methods. The sample in this study was 81 teachers who were civil servants and non-civil servants. The data analysis method used was is a multiple linear regression analysis based on SPSS (statistical package for the social science) variance. Data were collected through questionnaires, interviews and documentation studies. The results of this study indicate that work commitment has a positive and significant effect on teacher performance. Soft skills have a positive and significant impact on performance Teachers and the environment have a significant and significant effect on the performance of teachers in the Genus Health Vocational School.
 

Responsiveness is one of the performance indicators in determining the quality of public services because responsiveness directly describes the organization's ability to carry out its mission and goals. recognizing and meeting community needs. The purpose of this study was to determine the influence of Information Affordability, Availability of Facilities, and Responsiveness to Community Satisfaction at the Dharmasraya Police SIM Service. Testing the quality of the instrument and the feasibility of the data used in this study is a validity test and a reliability test. Instrument processing using SEM-PLS is intended for causal predictive analysis in situations of high complexity and low theoretical support. The results of this study Effect of Affordability of Information has a positive but not significant effect on Community Satisfaction, Availability of Information has a positive but not significant effect on Community Satisfaction, and Responsiveness has a positive and significant effect on Community Satisfaction on SIM services at the Dharmasraya Police.

This research was motivated by the achievement of work targets that have not been perfect. It showed that the employee's performance was not optimal in completing the work. In this case the authors found indications of work safety, work environment and work discipline that were still not good, such as employees who did not use PPE when they were working, cleanliness was not maintained and there were employees who were late and went to home early. The aim of this study was to explain the significant influence between work safety, work environment and work discipline on the performance of employees of CV. Elraya Group. The sample of this study was the entire population of 59 respondents using the sampling method that was saturated sampling. The data analysis technique used in this research was validity and reliability test, classical assumption test, multiple linear regression test and hypothesis testing. Overall, it can be explained that work safety (partial) had a significant effect on employee performance (sig. t value 0.036 <0.05). The work environment (partial) had a significant effect on employee performance (sig. t value 0.029 <0.05). Work discipline (partial) had a significant effect on employee performance (sig. t value 0.013 <0.05). Work safety, work environment and work discipline (simultaneously) had a significant effect on employee performance (sig. F value 0.00 <0.05). The coefficient of determination (R2) was 0.345 which indicated that employee's performance was influenced by the variables of work safety, work environment and work discipline by 34.5%, the remaining 65.5% was influenced by other variables.

This study aims to determine the effect of individual morality (X1) on accounting fraud (Y), the effect of information asymmetry (X2) on accounting fraud (Y). The results showed that individual morality (X1) had negative and significant effect on accounting fraud (Y). This result is evidenced by the value of tcount = 2,427 while the value of ttable = 1,669, meaning 2,427 > 1,669 Furthermore, the significant value is 0,018 < 0,05, while Information Asymmetry (X2) has an effect on Accounting Fraud (Y). This result is evidenced by the value of tcount = 3,122 while the value of ttable = 1,669, meaning 3,122 > 1,669. Furthermore, the significance value of 0,003 <0.05. After that, Individual Morality (X1) and Information Asymmetry (X2) have a simultaneous effect on Accounting Fraud (Y). This result is evidenced by the value of Fcount = 6,119 and Ftable = 2.75, which means 6,119 > 2.75. Furthermore, the significance value of 0.004 <0.05.

Ruang lingkup penelitian ini menjelaskan problematika dan pengukuran kinerja laporan keuangan Pemerintah Desa Karangrejo dalam mengelola Anggaran Pendapatan dan Belanja Desa berfokus pada analisis kinerja keuangan berdasarkan Permendagri No 113 Tahun 2014. Penelitian ini menggambarkan secara deskripsi data APBDes periode 2019-2021 dengan menghitung dan mendeskripsikan tolak ukur rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio belanja operasi dan pertumbuhan pendapatan asli desa. Teknik analisis data dalam penelitian ini adalah menggunakan analisis trend dengan pendekatan deskriptif.
Berdasarkan hasil penelitian Implementasi Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 di Pemerintah Desa Karangrejo sudah diterapkan secara optimal untuk menunjang akuntabilitas pelaporan keuangan Desa. Pelaksanaannya telah menerapkan prinsip transparansi, akuntabel dan partisipatif dengan melibatkan masyarakat. Kinerja Pelaporan Keuangan Pemerintah Desa Karangrejo periode tahun 2019-2021 ditinjau dari aspek kemandirian dalam kategori konstruktif. Efektivitas keuangan desa diperoleh hasil >100% yang bermakna sangat efektif. Efisiensi keuangan dalam kategori tidak efisien melebihi standar ketentuan di atas 60%. Belanja operasi diperoleh hasil di atas 60%-90% artinya proporsi belanja operasi Pemerintah Desa sudah sesuai. Pertumbuhan keuangan pendapatan Desa Karangrejo sebesar 8,01% bernilai positif. Hal ini dapat dikatakan Pemerintah Desa Karangrejo telah menenuhi unsur akuntabilitas kinerja keuangan, karena telah mampu mempertahankan dan meningkatkan pertumbuhannya dari periode satu ke periode berikutnya.

This study aims to analyze the interest of the Semarang city’s community in using GOPAY as a digital payment based on the Technology Acceptance Model (TAM). The TAM approach was chosen because TAM is the most widely used model in predicting the acceptance of information technology and has proven to be a very useful theoretical model in helping to understand and explain user behavior in the implementation of using GOPAY as a digital payment. Nowadays, people who used to use cash payment (cash based) have now started to recognize and use non-cash payments (non-cash) in carrying out various payment transaction activities. One of the non-cash payment instruments that is currently developing is electronic money, one of which is GOPAY.
The sample of this study was 100 people in the city of Semarang. The data analysis technique is multiple linear regression. The results of the research are Perceptions of Benefits, Perceptions of Ease, User Attitudes, and Perceptions of Security that have a positive effect on interest in using GOPAY as a digital payment.

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh harga dan kualitas pelayanan terhadap kepuasan konsumen pada Cafe SAP Kota Kediri Jawa Timur Pengumpulan data dilakukan melalui penyebaran kuisioner dan diimplementasikan pada 96 konsumen pengunjung Cafe SAP Kota Kediri. Analisis data dalam penelitian ini menggunakan SPSS versi 16. Penelitian dilakukan dengan cara non probability sampling dan menggunakan metode accidental sampling. Sedangkan teknik pengujian data yang digunakan dalam penelitian ini meliputi uji validitas dan uji reliabilitas dengan Alpha Cronbach sedangkan Regresi linier berganda, untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa harga berpengaruh terhadap kepuasan konsumen Cafe SAP Kota Kediri demikian juga untuk  kualitas pelayanan berpengaruh terhadap kepuasan konsumen. Berdasarkan hasil pengujian yang dilakukan dengan uji parsial (uji t) terdapat hubungan positif variabel harga terhadap kepuasan konsumen Cafe SAP Kota Kediri , serta kualitas pelayanan terhadap kepuasan konsumen Cafe SAP Kota Kediri . Demikian pula uji simultan (Uji F) menunjukkan bahwa secara keseluruhan variabel harga (X1) dan kualitas pelayanan (X2) berpengaruh signifikan terhadap kepuasan konsumen Cafe SAP Kota Kediri. Nilai R Square sebesar sebesar 0,675. Memiliki arti besarnya kontribusi/sumbangan harga dan kualitas pelayanan terhadap kepuasan konsumen  adalah sebesar 67,5%, sisanya (32,5%) berasal dari variabel lain yang tidak diteliti
 
 
 

This study aims to examine the effect of information asymmetry, Compensastion Suitability, and Complience with Accounting Rules on accounting fraud (empirical study on OPD Tanah Datar Regency). While the research sample is the Head, Treasurer, and Head of the Finance Subdivision in the OPD (Regional Apparatus Organization) of Tanah Datar Regency, totaling 117 respondents. The type of data used is primary data. The sample technique used is total sampling by distributing questionnaires.The result show that Information Asymmetry (X1) has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of t of 0,000 <0,05. While Compensation Suitability (X2) has an effect on Accounting Fraud (Y). This result is avidenced by a significance value of 0,000< 0,05. And Compliance with Accounting Rules (X3)  has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of F of 0,000 < 0,05.

Penelitian ini bertujuan untuk membuktikan hipotesis peneliti tentang pengaruh kompensasi, kepuasan kerja, dan komitmen terhadap kinerja karyawan CV. Sahabat Lama Ngadiluwih. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi linear berganda. Data penelitian ini diperoleh dengan metode observasi, wawancara, kuesioner, dan studi kepustakaan. Pengambilan sampel dalam penelitian ini menggunakan teknik sampling jenuh yaitu seluruh karyawan CV. Sahabat Lama Ngadiluwih Kediri yang berjumlah 36 orang karyawan. Hasil penelitian menggunakan bantuan program software IBM SPSS Statistics 25 menunjukan bahwa : (1) Kompensasi secara parsial berpengaruh signifikan terhadap Kinerja Karyawan. (2) Kepuasan Kerja secara parsial tidak berpengaruh terhadap Kinerja Karyawan. (3) Komitmen secara parsial tidak berpengaruh terhadap Kinerja Karyawan. (4) Kompensasi, Kepuasan Kerja, dan Komitmen secara simultan berpengaruh terhadap Kinerja Karyawan.

This study aims to analyze the decision to purchase Welltraf t-shirts in Cianjur. The research approach uses a qualitative-descriptive approach. Informants or respondents amounted to 32 people. Research data obtained through the collection of questionnaires. The results showed that all dimensions of purchasing decisions, namely product choice, brand choice, dealer choice, time and number of purchases, and payment methods received very high responses from the respondents. Welltraf t-shirt sellers must pay attention to all these dimensions, maintain the uniqueness and quality of the product, as well as the best service from the salesperson.

Sebuah perusahaan yang berdiri pasti mempunyai rencana untuk mencapai tujuan, maka dari itu diperlukan adanya sumber daya manusia untuk mewujudkan rencana tersebut. Dalam penelitian ini peneliti fokus terhadap permasalahan yang dihadapi karyawan pada PT. DOS NI ROHA KEDIRI yaitu mengenai faktor motivasi, semangat kerja, dan kompensasi kerja.
         Untuk memperoleh informasi lebih dalam, peneliti melakukan wawancara kepada pihak yang terkait. Jenis penelitian ini adalah kuantitatif karena penelitian ini mengarah kepada metode pengukuran dan sampel untuk menguji variabel dan hipotesis. Dengan menggunakan program SPSS versi 25 peneliti melakukan beberapa pengujian antara lain uji validitas, uji reliabilitas, uji normalitas, uji linearitas, uji multikolinearitas, uji heterokedastisitas, uji t, uji F, analisis regresi linear berganda, dan R square (R²). Populasi dalam penelitian ini berjumlah 50 orang, namun peneliti hanya mengambil 49 orang sebagai sampel dan mengecualikan kepala cabang.
         Hasil penelitian ini menjelaskan bahwa motivasi berpengaruh secara parsial dan signifikan terhadap kinerja karyawan. Semangat kerja berpengaruh secara parsial dan signifikan terhadap kinerja karyawan. Dan kompensasi kerja berpengaruh secara parsial dan signifikan terhadap kinerja karyawan. Serta motivasi, semangat kerja, kompensasi kerja berpengaruh secara simultan dan signifikan terhadap kinerja karyawan.

Managing and managing assets properly and correctly is a must for agencies or local governments. Because assets are a very important thing in describing the wealth owned by an agency or institution for both operational use and for financial reserves in the future. Managing assets for local governments is an obligation based on Government Regulation Number 38 of 2008 concerning Management of Regional Property. In order to ensure that there is good arrangement and management of regional assets, the law provides space for the Supreme Audit Agency (BPK) to audit financial statements and assets owned by a region so that from the results of the examination, Unqualified Results (WTP) can be obtained. , Fair With Exceptions (WDP), Not Fair (TW) and Not Expressing an Opinion (TMP). It all depends on how the region is able to manage and make reports properly in accordance with the provisions of the legislation.
 

Retail business is a form of business that is increasingly popular among the public. Traditional retail business began to develop into a retail business that is processed with a more modern system. One of the retail businesses in Indonesia is Lotte Mart. Retail business in Indonesia continues to grow so that market competition emerges to increase customer loyalty. This study was conducted to determine the effect of lifestyle, physical environment, and price perception on customer loyalty. The population determined in this study are Lotte Mart customers who are in Surabaya City and Sidoarjo Regency. Researchers get 100 respondents obtained by purposive sampling technique. The data obtained through the questionnaire responses will be analyzed using multiple linear regression. The results of the study show that lifestyle has an influence on the formation of customer loyalty. In addition, customer loyalty is also influenced by the physical environment. Price perception has been shown to have a significant effect on customer loyalty.

Penelitian ini bertujuan untuk mengetahui bagaimana analisis rasio keuangan ditinjau dari rasio likuiditas, rasio solvabilitas, rasio aktivitas, rasio profitabilitas dan pertumbuhan laba pada PT. Indofood Sukses Mamur Tbk tahun 2017-2021 dengan menggunakan data sekunder. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa analisis rasio keuangan dan pertumbuhan laba PT. Indofood Sukses Makmur Tbk berdasarkan rasio likuiditas yang diukur dengan current ratio tahun 2017 lebih baik dibanding tahun 2018-2021. Berdasarkan rasio solvabilitas yang diukur dengan debt to equity ratio tahun 2017-2019 lebih baik dibanding tahun 2020 dan 2021. Berdasarkan rasio aktivitas yang diukur menggunakan total asset turn over tahun 2017-2019 lebih baik dibanding tahun 2020 dan 2021. Berdasarkan rasio profitabilitas yang diukur menggunakan return on equity pada tahun 2018 mengalami penurunan dibanding tahun 2017, 2019, 2020, 2021. Berdasarkan pertumbuhan laba tahun 2017 dan 2018 mengalami penurunan sedangkan tahun 2019-2021 mengalami peningkatan.

The problem that is the focus of this research is the problem of work environment variables, work stress and work motivation. The population of UPTD Puskesmas Campurejo employees is 54 people. Sampling technique with saturated sampling approach. The data analysis technique used in this research is the instrument test of validity and reliability, multiple linear regression test, classical assumption test and partial hypothesis testing tested by t test while the simultaneous hypothesis is tested by F test.   Overall, it can be explained that the work environment does not partially affect the performance of employees at the UPTD Puskesmas Campurejo, this can be seen from the significant value of t of 0.069 > 0.05. Work stress does not have a significant effect partially on the performance of employees at the UPTD Puskesmas Campurejo, this can be seen from the significant value of t of 0.501 > 0.05. Work motivation has a partially significant effect on the performance of employees at the UPTD Puskesmas Campurejo, this can be seen from the significant value of t of 0.000 > 0.05. Simultaneously the work environment, work stress and work motivation have a significant influence on employee performance at the UPTD Puskesmas Campurejo, this can be seen from the significant value of F of 0.000 <0.05                               

Tujuan penelitian ini yaitu untuk mengetahui pengaruh gaya kepemimpinan, stres kerja dan budaya organisasi secara parsial dan simultan terhadap kinerja karyawan PT. Merak Oxygen Indonesia. Jenis penelitian ini menggunakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer dan sekunder. Sampel dalam penelitian yaitu 35 orang karyawan PT. Merak Oxygen Indonesia dengan menggunakan teknik sampling jenuh. Teknik analisis yang digunakan yaitu uji validitas, uji reliabilitas, uji normalitas, uji linearitas, uji multikolinearitas, uji heterokedastisitas, uji t, uji F, analisis regresi linear berganda, dan uji koefisien determinasi (R2) dengan menggunakan program SPSS versi 25. Hasil penelitian ini yaitu secara parsial variabel Gaya Kepemimpinan, Stres Kerja dan Budaya Organisasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan, Sedangkan secara simultan menyatakan bahwa variabel Gaya Kepemimpinan, Stres Kerja dan Budaya Organisasi berpengaruh signifikan terhadap Kinerja Karyawan pada PT. Merak Oxygen Indonesia.

Apotek Bunda operates in a crowded environment or is in a supermarket area. This pharmacy has been established since 2016. This study aims to determine customer satisfaction when shopping at Apotek Bunda. The approach used in this research is qualitative-descriptive. Data collection techniques were carried out through interviews with seven informants who were regular customers or had shopped more than ten times at this pharmacy. The interview questions asked are about seven indicators of customer satisfaction. The results showed that of the seven indicators of customer satisfaction, only three indicators were met, namely product, price, and location. Meanwhile, promotion indicators, employee services, facilities, and atmosphere still need to be improved.

Penelitian ini bertujuan untuk mengetahui  bagaimana penerapan prinsip 7P, 5C dan 3R sebagai upaya meminimalkan pembiayaan bermasalah. Lokasi penelitian ini dilakukan pada Lembaga Keuangan Mikro Amanah Makmur Sejahtera Kota kediri. Objek dalam penelitian ini adalah pimpinan dan karyawan LKM Amanah Makmur Sejahtera Kota Kediri. Penelitian ini merupakan penelitian deskriptif kualitatif. Pengumpulan data dilakukan dengan metode observasi, dokumentasi dan wawancara. Analisis data dilakukan dengan menggunakan metode analisis deskriptif yang terdiri dari pengumpulan data, reduksi data, atau pemilahan data dan pengambilan kesimpulan. Dari Hasil penelitian yang telah dilakukan, menunjukkan bahwa rumusan masalah yang pertama tentang Implementasi prinsip 7P sebagai upaya untuk meminimalkan pembiayaan bermasalah pada LKM Amanah Makmur Sejahtera Kota Kediri sudah diterapkan sejak pertengahan tahun 2020. Kedua, Implementasi prinsip 3R sebagai upaya untuk meminimalkan pembiayaan bermasalah pada LKM Amanah Makmur Sejahtera Kota Kediri baru diterapkan pada awal tahun 2022. Ketiga, Implementasi prinsip 5C sebagai upaya untuk meminimalkan pembiayaan bermasalah pada LKM Amanah Makmur Sejahtera Kota Kediri sudah diterapkan sejak awal berdirinya LKMAmanah Makmur Sejahtera Kota Kediri pada tahun 2018 sampai sekarang.

Sebuah perusahaan yang berdiri pasti mempunyai rencana untuk mencapai tujuan, maka dari itu diperlukan adanya sumber daya manusia untuk mewujudkan rencana tersebut. Dalam penelitian ini peneliti fokus terhadap permasalahan yang dihadapi pegawai pada PT. BPR JATIM Cabang Kediri yaitu mengenai faktor motivasi ekstrinsik, semangat kerja, dan disiplin kerja.
        Untuk memperoleh informasi lebih dalam, peneliti melakukan wawancara kepada pihak yang terkait. Jenis penelitian ini adalah kuantitatif asosiatif karena meneliti sebab (variabel bebas) dan akibat (variabel terikat). Dengan menggunakan program SPSS versi 25 peneliti melakukan beberapa pengujian antara lain uji validitas, uji reliabilitas, uji normalitas, uji linearitas, uji multikolinearitas, uji heterokedastisitas, uji t, uji F, analisis regresi linear berganda, dan R square (R²). Populasi dalam penelitian ini berjumlah 34 orang, namun peneliti hanya mengambil 33 orang sebagai sampel dan mengecualikan pimpinan cabang.
        Hasil penelitian ini menjelaskan bahwa motivasi ekstrinsik berpengaruh secara parsial dan signifikan terhadap kinerja pegawai. Semangat kerja berpengaruh secara parsial dan signifikan terhadap kinerja pegawai. Dan disiplin kerja berpengaruh secara parsial dan signifikan terhadap kinerja pegawai. Serta motivasi ekstrinsik, semangat kerja, disiplin kerja berpengaruh secara simultan dan signifikan terhadap kinerja pegawai.

This study aims to determine the Influence of the Council on the Budget (X1) on Regional Financial Supervision (Y), the Effect of Political Background (X2) on Regional Financial Supervision (Y), and the Simultaneous Effect of the Council's Knowledge of the Budget (X1) and Political Background. (X2) on Regional Financial Supervision (Y). The results of the study indicate that there is no effect of the Council's Knowledge of the Budget (X1) on Regional Financial Supervision (Y). The results of testing the first hypothesis are proven by the value of |t_hitung | of 0.987 < 1.682 and the significance of t is 0.330 > 0.05. After that, there is no influence of Political Background (X2) on Regional Financial Supervision (Y). The results of testing the second hypothesis are proven by the value of |t_hitung | – 0.027 < 1.682 and the significance of t is 0.978 > 0.05 of. In addition, there is no simultaneous influence of the Council's Knowledge of the Budget (X1) and Political Background (X2) on Regional Financial Supervision (Y). The results of this third test are proven by |F_hitung | 0.837 < 3.23 and a significance value of 0.440 > F of 0.05.

This research aims to determine the influence of knowledge of entrepreneurship, information technology and self-affecacy on the interest in entrepreneurship in students of the Faculty of Economics and Business, University of August 17, 1945 Semarang.  The population in this study was 339 students of the Faculty of Economics and Business, University of 17 August 1945 Semarang.  The sample size is 80 students with sampling techniques using proportionate ramdom sampling. Analaisis technique uses multiple regression findings from this study firstly entrepreneurial knowledge, information technology and self-affecacy have a positive and significant effect on the interest in entrepreneurship and secondly entrepreneurial knowledge, information technology has a positive and significant effect on self-affecacy.

Pendidikan adalah hak setiap warga negara. Hal ini tergambar jelas pada tujuan bangsa Indonesia dalam UUD 1945 alinea ke-4 yang berbunyi “melindungi segenap bangsa Indonesia dan tumpah darah Indonesia, memajukan kesejahteraan umum, serta mencerdaskan kehidupan bangsa. Amanat suci untuk mencerdaskan kehidupan bangsa ini harus dimulai dalam diri setiap warga negara sejak kelahirannya. Pendidikan bagi setiap warga negara sejak kelahirannya kini dikenal dengan nama PAUD atau Pendidikan Anak Usia Dini. Pada dasarnya Pendidikan Anak Usia Dini merupakan upaya dan tindakan yang dilakukan oleh pendidik dan orang tua dalam proses perawatan, pengasuhan dan pendidikan bagi anak dengan menciptakan aura dan lingkungan dimana anak dapat mengeksplorasi pengelaman yang memberikan kesempatan kepadanya untuk mengetahui dan memahami pengalaman belajar yang diperolehnya dari lingkungan, melalui cara mengamati, meniru dan bereksperimen yang berlangsung secara berulang-ulang dengan melibatkan seluruh potensi dan kecerdasan anak.
 

This study aims to determine the effect of brand image, advertising, and product quality on purchasing decisions of Honda Vario brand automatic motorcycles. The method used in this study is a quantitative method with several classical assumption tests and multiple regression analysis. Based on the results of hypothesis testing, it is obtained that the brand image variable (X1) partially influences the purchase decision variable (Y) with a t-count value of 11,662 greater than the t-value of 1,658 and a significant value of 0.000. The advertising variable (X2) partially influences the purchase decision variable (Y) with a t-test value of 3,881, greater than the t-table value of 1,658 and a significant value of 0,000. The product quality variable (X3) partially also influences the purchasing decision variable (Y) with a t-test value of 9,732, greater than the t-table value of 1,658 and a significant value of 0,000. Simultaneously brand image variables (X1), advertisements (X2) and product quality (X3) influence the purchase decision variable (Y) with an F-calculated value of 332,812 greater than the F value of table 3,08 and a significant value of 0,000. variable brand image (X1), advertising (X2) and product quality (X3) have a contribution in influencing the purchase decision variable (Y) of 90,0%. While the remaining 10,0% is influenced by other variables not included in this study. From the conclusions above, suggestions can be given to companies that companies need to maintain and improve product quality.

In this thesis the author discusses the Optimization Analysis of Competency-Based Civil Servant Placement System at the Class II Bukittinggi Penitentiary. This study aims to determine what factors are obstacles to the Optimization of Competency-Based Civil Service Placement System at the Class II Bukittinggi Correctional Center. The data collection technique used by the author is library research and field studies by conducting direct interviews with related parties. The results of this study indicate that the optimization of competency-based civil servant placement is very important in carrying out the duties and functions of the employees themselves and to achieve organizational goals. There are several obstacles in optimizing the placement of competency-based employees such as the formation of the Ministry of Law and Human Rights of the Republic of Indonesia that is not appropriate, competencies that are not in accordance with the needs in the field. The lack of education and training for the Bukittinggi Class II Fathers Board employees.
 

This study aims to determine the effect of the implementation of the regional financial accounting system (X1) on the quality of regional government financial statements (Y), the influence of human resource competence (X2) on the quality of regional government financial statements (Y), and the simultaneous effect of the implementation of the financial accounting system. Regions (X1) and Human Resources Competence (X2) on the Quality of Local Government Financial Reports (Y). The results of the study show that there is an effect of the implementation of the Regional Financial Accounting System (X1) on the Quality of Local Government Financial Reports (Y). The results of testing the first hypothesis are proven by the value of|t_count | of 3.253 > 1.682 and the significance of t is 0.002 < 0.05. After that, there is an influence on Human Resource Competence (X2) Quality of Local Government Financial Reports (Y). The results of testing the second hypothesis are proven by the value of|t_count | of 9.888 > 1.682 and the significance of t is 0.000 <0.05. In addition, there is a simultaneous effect of the application of the Regional Financial Accounting System (X1) and Human Resource Competence (X2) on the Quality of Local Government Financial Reports (Y). The results of this third test are proven by the value of|F_hitung | of 136,404 > 3.23 and the significance of F is 0.000 < 0.05.

The obstruction of several business activities caused by the pandemic has led to the need for institutions that can manage and develop MSMEs in the midst of this outbreak. One of the institutions that is being developed is Sharia fintech. This research uses a literature study method where in this method the researcher uses several sources that present topics related to the research. This research also uses secondary sources where the source presents data related to Sharia fintech and MSMEs. The research technique used in this study is descriptive statistics by examining patterns to develop MSMEs using Sharia-based fintech. The results of this study revealed that currently the total assets of Sharia fintech reached 50 billion in IDR with a growth 8.32 %, which shows a significant figure compared to February 2020. Since the development of Sharia fintech, there have been 13 Sharia financial technology and there’re six companies engaged in financing 65 to develop MSMEs. The pattern used in developing MSEs that have a Sharia basis can use the role of fintech institutions not only providing financial assistance in the form of money but also providing assistance in the form of companions in developing their businesses related to MSME marketing..