This research investigates the impact of digital tax payment methods on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) located in Surakarta City. It hypothesizes that a digitalized tax system will enhance efficiency and convenience for taxpayers, thereby fostering greater compliance. Employing a quantitative methodology, the study utilizes a simple linear regression approach for its analysis. The participant pool comprises all active MSME operators in Surakarta City who possess a Taxpayer Identification Number (NPWP). A total of 90 respondents were carefully selected to form the sample. Data collection was performed via questionnaires designed to assess both tax payment digitalization indicators and MSME tax compliance levels. Initial findings reveal that the majority of participants are productive-aged women, engaged primarily in the culinary, retail, fashion, and creative services industries, with most businesses having operated for over three years. These preliminary observations establish a foundational understanding of the characteristics of Surakarta's MSMEs as the subject of this study. Subsequent analysis will focus on rigorously testing the hypothesized causal link between digitalization and tax compliance.

The study focuses on how viral content on TikTok influences the Fear of Missing Out (FOMO) experience among Generation Z, particularly in the context of fashion product consumption behavior. This topic is important because Generation Z, as active social media users, are vulnerable to digital social pressure influenced by viral content. The research method used an online survey involving 38 Gen Z TikTok users, with data analyzed using simple linear regression via SPSS. The results indicate a positive and significant effect of viral content on FOMO, with a contribution of 53.7% (R² = 0.537). These findings affirm the role of social media in shaping consumer behavior based on digital trends. The implications are important for the fashion industry and digital marketing in designing effective promotional strategies while considering ethics and digital literacy. In conclusion, viral content on TikTok significantly contributes to increasing FOMO among Generation Z, highlighting the need to enhance digital education to help young consumers manage the influence of online trends.

This study was conducted to examine the influence of financial literacy, financial management, and financial technology on the financial performance of MSMEs. This research method applies a literature review by analyzing and synthesizing 10 published journals related to this topic. Analysis of the study results indicates that financial literacy, financial management, and financial technology have a positive and sustainable impact on improving the financial performance of MSMEs. These findings support agency theory which focuses on the importance of monitoring and transparency in financial information reporting, and these findings also support the technology acceptance model (TAM) theory which emphasizes ease in financial services. This research provides benefits for MSME actors in managing and improving financial resources to enhance their performance

The capital market holds a pivotal role in the economy, serving as a platform where investors assess the balance between risk and return. This study aims to analyze how Stock Volatility influences both Beta Risk and Return on Investment (ROI), as well as to examine the impact of Beta Risk on ROI for stocks listed on the Indonesia Stock Exchange in 2024. Utilizing a quantitative approach through path analysis, the findings indicate that Stock Volatility has a statistically significant negative effect on ROI, while its influence on Beta Risk is not significant. Conversely, Beta Risk shows a significant negative relationship with ROI. These outcomes suggest that higher levels of systematic risk tend to reduce investment returns. The results of this study offer practical insight for investors seeking to understand stock risk behavior in the capital market.

The purpose of this study is to analyze the effects of social media and multicultural marketing strategies on Gen Z's impulsive buying behavior in the fast fashion industry. Impulsive buying is a phenomenon among Gen Zers, who are digital natives and heavily influenced by content found on various social media platforms, like YouTube, Instagram, and TikTok. In addition, the multicultural marketing strategy used by fast fashion brands is becoming more and more sophisticated, especially in light of the more diverse and international market. This study uses a quantitative approach with a survey of 30 Gen Z respondents, who are between the ages of 18 and 25, who are active on social media and have an inclination to buy fast fashion items on impulse.

Usaha Mikro Kecil Menengah (UMKM) are business activities that are able to expand employment opportunities, provide economic services widely to the community, play a role in the process of equalizing and increasing community income, encouraging the emergence of creative ideas that can be developed, encouraging economic growth, and playing a role in realizing national stability. The increasingly competitive business conditions and the dynamic and uncertain business environment require companies to seek new breakthroughs and implement strategies that are appropriate and in line with changes in the business environment. Companies must be able to create, exploit, and achieve competitive advantages by creating better company competitive values ??than competitors. Business capital and product innovation have a positive and significant influence on the growth of UMKM in the city of Bandung. Research shows that adequate business capital and sustainable product innovation can improve UMKM performance, such as increasing income and competitiveness in the market.

In the digital era, marketing strategies through e-commerce have rapidly evolved. Shopee, as one of the leading platforms, utilizes marketing content and live streaming features as efforts to attract customers. This study aims to analyze the influence of marketing content and Shopee live streaming on customer purchasing decisions. The research employs a descriptive quantitative approach using a questionnaire as the instrument. The expected results indicate that engaging marketing content and interactive live streaming have a positive impact on consumer interest and purchasing decisions. These findings are expected to serve as a reference for businesses in optimizing their digital marketing strategies.

This study aims to analyze the relationship between investment and economic growth in North Sumatra Province during the period of 2005–2023. The main focus is on how investment, both Domestic Investment (PMDN) and Foreign Direct Investment (FDI), influences the Gross Regional Domestic Product (GRDP) as the primary indicator of economic growth. Using a descriptive qualitative method based on secondary data, the study finds that FDI tends to have a more significant impact on economic growth compared to domestic investment. Moreover, investment also plays a role in increasing employment opportunities and interacts with other variables such as inflation and government spending. The findings show that the impact of investment on economic growth can vary depending on macroeconomic conditions and other structural factors. Therefore, optimizing investment requires support from inclusive and sustainable development policies.

Along with the increasingly complex development of the era, of course the problems of Islamic economics are also increasingly complex. Therefore, there needs to be a continuous study of the concept of ijtihad of scholars in responding to the problems of Islamic economic development. This study analyzes the concept of ijtihad of Wahbah al-Zuhaili and Yusuf al-Qaradhawi in responding to the problems of contemporary Islamic economic development. The purpose of this study is to determine the relevance of the concept of ijtihad of Wahbah al-Zuhaili and Yusuf al-Qaradhawi in responding to the problems of contemporary Islamic economic development. This study is a descriptive qualitative study with a literature study method or what is known as (Library Research). Information is collected from books, journals, or other research findings related to the application of the theory of ijtihad of Wahbah al-Zuhaili and Yusuf al-Qaradawi to economic problems. The results of this research show that the concept of ijtihad from Wahbah al-Zuhaili and Sheikh Yusuf Qaradawi is not only relevant in academic and religious environments, but also in the business world which is increasingly complex and requires correct decisions in legal aspects.

This research aims to examine the influence of economic factors on the dropout rate in Sumbang District, Banyumas Regency. Quantitative methods are used by collecting data through questionnaires and secondary data sources, then analyzed using multiple linear regression. The main variables studied are unemployment and poverty as economic factors that affect education. The results of the analysis show that both variables have a significant influence on the level of education with a contribution of 23.8% to the variation in dropouts. In addition to economic factors, there are also other factors that play an important role such as student motivation, family support, social environment, and health conditions. This study concludes that handling the problem of dropping out of school must be carried out with a comprehensive approach that does not only focus on financial assistance, but also on improving the quality of education and a conducive learning environment

The purpose of this study is to determine the economic potential in Nunukan Regency, North Kalimantan Province. The type of data in this study uses quantitative descriptive. The data used is secondary data sourced from the Central Statistics Agency of Nunukan Regency. The data uses Gross Regional Domestic Product Based on Constant Prices of Nunukan Regency in 2019-2023. The analysis methods used are Location Quotient (LQ) Analysis, Shift Share Analysis, Klassen Typology Analysis. The results of the study show that the economic potential in Nunukan Regency includes the agricultural, forestry and fisheries sectors, as well as the mining and quarrying sectors. Klassen Typology Analysis shows that the sectors that are included in the advanced and rapidly growing category are the agricultural, forestry and fisheries sectors. Shift Share Analysis shows that the total net shift value (Dij) is positive, meaning that it shows economic progress and economic growth in Nunukan Regency. This is because the agricultural, forestry and fisheries sectors have the highest contribution compared to other economic sectors.

One of the main strategies used by the government to empower communities and accelerate the economic growth of a country is the existence of Micro, Small, and Medium Enterprises (MSMEs). Digital technology, in addition to other technical advances, is currently having a major impact on society by making it easier for businesses of all sizes to operate and gain recognition across borders. The main objective of this study is to find out how the use of advanced technology can boost the income of MSMEs in Buahbatu. This system uses the SPSS 26 variation program to integrate various iterative examination processes. Both additional information and information used are equally significant. The scientists themselves collect research data through a selection process using observational polls with a questionnaire list. The results of the study show that the application of digital technology has a positive and significant impact on the growth of income of Micro, Small, and Medium Enterprises (MSMEs) in Buahbatu Regency. This study shows that the use of digital technology can increase marketing space, income, and output.

This study was conducted with the aim of analyzing the influence of financial performance and Good Corporate Governance (GCG) on tax avoidance practices. The method used in this study is a literature study by analyzing and synthesizing 10 published journals related to this topic. Analysis of the study results proves that financial performance such as Return on Assets (ROA) and profitability have a positive relationship with tax avoidance, while Good Corporate Governance (GCG) through an independent board, institutional ownership, and an audit committee can significantly reduce tax avoidance practices. These findings support agency theory which emphasizes the importance of supervision and transparency in controlling conflicts of interest between management and shareholders. This study provides practical implications for regulators and companies to strengthen corporate governance in order to balance tax optimization and tax compliance

Abstract. The purpose of this study is to analyze the impact of brand image and price on consumer loyalty to the Gacoan noodle business. Maintaining consumer loyalty is a major challenge for business players in the era of increasingly fierce cooking business competition. Strong brand image and reasonable prices are considered two important factors to create and maintain customer loyalty. This study uses a quantitative approach using a survey-based survey method distributed to 30 consumers of Mie Gacoan in the city of Bandung. The data analysis technique used is multiple linear regression to test the simultaneous and sometimes inter-effects between independent variables (brand and price) dependent variables (consumer loyalty).
Keywords: brand image, price, consumer loyalty, Mie Gacoan, marketing strategy
 
Abstrak. Tujuan dari penelitian ini adalah untuk menganalisis dampak citra merek dan harga pada loyalitas konsumen terhadap bisnis mie Gacoan. Mempertahankan loyalitas konsumen adalah tantangan utama bagi para pemain bisnis di zaman kompetisi bisnis memasak yang semakin keras. Citra merek yang kuat dan harga yang wajar dianggap dua faktor penting untuk menciptakan dan mempertahankan loyalitas pelanggan. Studi ini menggunakan pendekatan kuantitatif menggunakan metode survei berbasis survei yang didistribusikan kepada 30 konsumen Mie Gacoan di kota bandung. Teknik analisis data yang digunakan adalah beberapa regresi linier untuk menguji efek simultan dan terkadang antara variabel independen (merek dan harga) variabel dependen (loyalitas konsumen).
Kata kunci: citra merek, harga, loyalitas konsumen, Mie Gacoan, strategi pemasaran
 

Danone, as one of the leading companies in the global food and beverage sector, faces significant environmental challenges, particularly regarding plastic pollution and exploitation of water resources. This study aims to explore the role and effectiveness of managerial accounting in helping the company address these challenges. Utilizing a literature review method, this study analyzes how managerial accounting can provide relevant information for planning, organizing, controlling and decision-making. The findings show that managerial accounting contributes to the identification and measurement of environmental performance. In addition, managerial accounting plays a role in product pricing that considers environmental costs and assessing environmentally friendly projects. To improve environmental performance, it is recommended that Danone improve more environmentally friendly technologies. This study offers insights into the importance of managerial accounting in supporting sustainability and corporate social responsibility in the global era

The purpose of this study was to determine the effect of Unemployment Level and Education on Poverty Level in East Nusa Tenggara Province in 2019-2023. The data analysis technique used in the study is the quantitative method. The data processing technique in this study uses the assistance of the SPSS (statistical package for the social sciences) software program. The data analysis technique in this study is multiple linear regression analysis, hypothesis testing and analysis of the coefficient of determination (R2). In this study, the type of data used is quantitative and uses secondary data sources.
The results of this study indicate that the Unemployment Level and Education simultaneously affect Poverty in East Nusa Tenggara Province. Meanwhile, based on the results of the t-test, the Unemployment variable has a significant positive effect on Poverty in East Nusa Tenggara Province, Education has a positive and significant effect on Poverty in East Nusa Tenggara Province

The purpose of this study was to examine the effect of Tax Knowledge, Tax Amnesty Program, and Tax Sanctions on Motor Vehicle Taxpayer Compliance in Surakarta City.
This study used motor vehicle taxpayers in Surakarta City. The method in this study uses a quantitative method. In this study, SPSS version 27.0 was used to analyze the data. The data sources used were primary data and secondary data. The population in this study were motor vehicle taxpayers in Surakarta City, totaling 517,790 vehicles registered according to the Surakarta City Central Statistics Agency. The sample in this study was 100 taxpayers, calculated using the Slovin formula. The sampling technique in this study used Accidential Sampling. The data collection technique used a questionnaire. In this study, descriptive analysis, multiple linear tests, t-tests, f-tests, and coefficient of determination tests were used. The results of this study stated that Tax Knowledge had no significant effect, meaning that tax knowledge had not been able to increase taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax amnesty and tax sanctions have a significant positive effect, meaning that with the implementation of the amnesty program and the increasingly strict sanctions given, it will increase taxpayer compliance in paying motor vehicle taxes.

Economic growth serves as a fundamental aspect of national development, typically assessed through the increases in Gross Domestic Product (GDP) and Gross Regional Domestic Product (GRDP). While it plays a crucial role in enhancing income and overall welfare, an exclusive emphasis on economic growth without considering social and political equity can lead to significant vulnerabilities. In this context, Micro, Small, and Medium Enterprises (MSMEs) are essential, as they provide substantial contributions to job creation and economic resilience, particularly in developing countries like Indonesia.This study explores the impact of e-commerce on the economic growth of MSMEs in Banyumas Regency. Utilizing a descriptive qualitative research methodology, data were collected through interviews and direct observations, supported by secondary literature. The findings indicate that the integration of e-commerce has not significantly influenced the income of MSME owners and farmers, revealing a preference for conventional business models. This situation underscores the need for a comprehensive strategy to effectively leverage digital technology to enhance the competitiveness and income of MSMEs

This study aims to analyze the influence of financial literacy, financial technology (fintech) and hedonistic lifestyle on the financial behavior of accounting students. The population in this study were accounting students at Private University in Surakarta City. The sample of this study was 83 students, obtained by the probability sampling method. Data were collected through questionnaires and analyzed using SPSS software version 27.0. Data analysis methods used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the linear regression analysis show that financial literacy and financial technology (fintech) have a positive and significant influence on students' financial behavior. Meanwhile, the hedonistic lifestyle has a negative and significant influence on students' financial behavior

Human resource managements digital makeover-now a staple of post COVID work life pushes big shifts across firms. Research piles up showing that adding tech to payroll, hiring, or talent reviews boosts speed, lets staff set flexible hours, and sharpens a companys edge. Yet those gains hinge on three building blocks: solid IT pipes, workers who feel at home online, and a culture that values learning-by-linking screens rather than guarding silos. Public bodies and firms in emerging economies run into familiar hurdles-resistance to new ways, knowledge gaps, and tight budgets paid with taxpayer pounds. At the same time, the digital leap invites richer learning loops, a bolder brand image, and faster bursts of innovation as smart-working platforms take center stage. Based on this cross-case look, success calls for one big plan that stitches tech road maps, ongoing staff training, and revised rules into a single fabric. Leaders wishing to boost results through resilient, people-centered digitization will find these pointers practical and timely.

Grocery stores are a common type of business found in various areas, especially in residential neighborhoods. One of the main challenges faced by grocery stores is increasing sales revenue amid intense market competition. This article discusses the marketing strategies implemented by Nue Cell Grocery Store to boost their sales revenue. Through interviews with the store's owner and manager, it was found that the marketing strategies focus on competitive pricing, excellent customer service, and effective promotions. The research results indicate that the implementation of these strategies has successfully increased sales revenue and significantly attracted new customers. The store’s approach of offering lower prices than competitors, coupled with good service and word-of-mouth promotion, has proven effective in building customer loyalty and generating higher sales volumes. This case study demonstrates how even small grocery stores can thrive by adopting customer-centered marketing practices that emphasize value, service, and community engagement.

This study aims to evaluate the influence of the physic|al environment on student s|atisf|action |at Dju|and|a University, Bogor. |A qu|antit|ative method with |a survey |appro|ach w|as used to collect d|at|a from 50 students through questionn|aires. Multiple line|ar regression |an|alysis using SPSS version 26 reve|aled th|at the qu|ality of the physic|al environment—which includes |aspects such |as |air qu|ality, lighting, color, |and sound—h|as |a positive |and signific|ant imp|act on student s|atisf|action. These findings suggest that improving the physical environment can be an effective strategy to enhance student satisfaction and academic achievement

This study aims to analyze the development of e wallet usage in Indonesia, focusing on user satisfaction with two main platforms, namely Gopay and OVO, among students of the Faculty of Economics, KH.A.Wahab Hasbullah University. The research method used in this study is comparative quantitative using observation and questionnaire distribution as data collection techniques. In recent years, e wallet usage has increased rapidly, with surveys showing that 74% of respondents have used digital wallets. Gopay and OVO are popular choices, with Gopay having 71% of users in the last three months and OVO 70%. The results of this study revealed that the level of user satisfaction of Gopay reached 86.53%, while OVO was 87.69%, indicating no significant difference between the two. With features that facilitate transactions, such as bank transfers and bill payments, e wallets make it easier for students to manage their finances. This study also highlights the importance of consumer satisfaction in building customer loyalty and the sustainability of e wallet businesses in the future.

This study aims to analyze the development strategy of shoe washing and Medium Enterprises (SMEs) in facing increasingly tight competition. Shoe washing SMEs, as one of the business sectors with great potential, often face serious challenges, such as limited capital, low use of technology, and inconsistent service quality. This study uses a qualitative approach with a case study method on several urban laundry SMEs, which are analyzed using the Swot theoretical framework and Porter's Five Forces model. The results of the study show that laundry SMEs have strengths in competitive prices, proximity to customers, and strategic locations. However, the main weakness found is the lack of utilization of technology and innovation in services, which hinders business competitiveness. Existing opportunities, such as increasing awareness of sustainability-based services and digitalization, provide space for business development. The threat of competition with laundry franchises and changes in customer preferences that are increasingly moving towards fast and efficient services, are serious challenges for SMEs. Based on the results of the analysis, the recommended development strategies include the use of digital technology for management and marketing, improving service quality, innovation in types of services, and product diversification to attract new customers.

Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.

Permintaan material tubing di sektor minyak dan gas adalah elemen penting yang secara langsung berpengaruh pada kelancaran proses produksi. Tubing berfungsi sebagai saluran utama untuk mengalirkan fluida dari reservoir ke permukaan, sehingga keterlambatan dalam mendapatkan komponen ini bisa mengganggu proses pengeboran dan produksi. Salah satu kendala utama dalam pengelolaan rantai pasok adalah ketidakpastian dalam fluktuasi permintaan material, terutama dalam kondisi operasional yang berubah-ubah seperti yang dialami oleh PT Pertamina EP Asset-1 Field Jambi. Oleh karena itu, diperlukan metode peramalan yang dapat secara tepat memperkirakan permintaan di masa mendatang untuk mendukung keputusan dalam pengadaan dan pengelolaan stok. Studi ini bertujuan untuk menganalisis dan meramalkan permintaan material tubing dengan menggunakan metode Single Exponential Smoothing (SES), yang dikenal efektif untuk data yang tidak memiliki tren dan tidak musiman. Data yang dianalisis adalah permintaan tubing dari tahun 2015 hingga 2023. Dua nilai smoothing (dan ) diuji untuk menilai akurasi model dengan menggunakan indikator Mean Absolute Deviation (MAD), Mean Squared Error (MSE), dan Mean Absolute Percentage Error (MAPE). Hasil penelitian menunjukkan bahwa nilai  menghasilkan tingkat akurasi yang superior dengan MAD sebesar 479,55, MSE sebesar 614. 854,49 dan MAPE sebesar 16,8%. Temuan tersebut menggambarkan bahwa metode SES dapat berfungsi sebagai alat yang efektif untuk mendukung efisiensi pengadaan material, pengendalian persediaan, serta pengambilan keputusan strategis dalam sistem logistik perusahaan.

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan pada generasi sandwich. Metode yang digunakan adalah kuantitatif dengan pendekatan analisis regresi linier. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan, ditunjukkan oleh nilai signifikansi 0,000 dan t-hitung 11,420 > t-tabel 0,195. Demikian pula, gaya hidup juga berpengaruh positif dan signifikan dengan nilai signifikansi 0,000 dan t-hitung 3,700 > t-tabel 0,195. Secara simultan, literasi keuangan dan gaya hidup memberikan pengaruh signifikan terhadap pengelolaan keuangan generasi sandwich, dengan nilai signifikansi 0,000 dan F-hitung 27,226 > F-tabel 3,09. Nilai koefisien determinasi (R²) sebesar 0,360 menunjukkan bahwa kedua variabel tersebut mampu menjelaskan 36% variasi dalam pengelolaan keuangan, sementara sisanya dipengaruhi oleh faktor lain di luar model. Temuan ini menegaskan pentingnya peningkatan literasi keuangan dan pengelolaan gaya hidup dalam mendukung kestabilan finansial generasi sandwich.
 

This study aims to examine the optimization of musyarakah contract design in Islamic financial institutions from both legal and economic perspectives. Employing a descriptive qualitative approach, the research explores normative and conceptual aspects of musyarakah contracts through library research methods. Data were collected from various secondary sources such as Islamic law and economics textbooks, academic journals, fatwas issued by the National Sharia Council (DSN-MUI), regulations from the Financial Services Authority (OJK), and reports from Islamic financial institutions. The data analysis was conducted thematically by classifying information based on key themes including contract legality, principles of sharia justice, contract flexibility, risk management, and innovation in musyarakah practices. Data validity was ensured through literature source triangulation to confirm and compare related scientific documents and regulations, thereby producing objective and academically accountable conclusions. The findings of this study are expected to contribute to the development of musyarakah contracts that align with Islamic legal principles and support the sustainability of the sharia economic system

Contemporary business landscapes require openness and responsibility in financial disclosure; however, profit manipulation activities and inadequate corporate governance mechanisms frequently lead to concealed financial misconduct. This systematic review investigates how profit management and governance implementation affect hidden financial irregularities, emphasizing current scholarly works from recent years. Through comprehensive document examination methodology, this research assesses scholarly publications, corporate reports, regulatory frameworks, and pertinent case analyses from repositories such as ScienceDirect, JSTOR, Google Scholar, and Sinta covering the 2019-2024 timeframe. Results demonstrate intricate connections whereby profit management may serve as a regulatory mechanism to minimize fraudulent behaviors when applied appropriately, while governance efficacy is significantly influenced by execution standards. Institutional shareholding and oversight committees demonstrate success in constraining manipulative activities, while alternative formal mechanisms such as independent board members exhibit variable effectiveness. Results suggest that established governance frameworks are inadequate without proper execution, sufficient personnel expertise, and robust corporate culture. This investigation offers important perspectives for policymakers and industry professionals concerning financial misconduct patterns and mitigation approaches

Es Teh Lembang is a refreshing beverage business established in 2023 in Panyileukan, Bandung. This business relies on word-of-mouth promotion without the use of social media, yet it has successfully attracted many customers due to the quality of its products and its strategic location near residential areas and a university campus. Its signature menu includes tea with tropical fruit flavors such as mango and lychee. This research uses a descriptive qualitative approach through interviews, observation, and documentation, as well as data analysis based on the Miles & Huberman model. The results show that word-of-mouth promotion remains effective when supported by quality and innovative products. The addition of light snacks to the menu and efficient operations managed by five employees with a rotation system also contribute to improved business performance. Distribution using a three-wheeled bicycle adds a unique appeal. With daily sales of 800–900 cups, Es Teh Lembang demonstrates that a simple yet well-targeted strategy can compete effectively in the local beverage market.

This article discusses the synergy between the Corporate Social Responsibility (CSR) program of PT Astra International Tbk and environmental sustainability efforts through the Astra Green Company (AGC) program. PT Astra International Tbk, as the largest automotive company in Southeast Asia, demonstrates a strong commitment to environmental preservation through various initiatives, such as biodiversity conservation, energy efficiency, and waste reduction. This study employs a qualitative approach through literature review to analyze the contribution of AGC to environmental sustainability. The results show that programs such as Astra for a Green Indonesia and Pranaraksa have had a positive impact on the environment and increased public awareness of the importance of conservation. These initiatives not only strengthen the company’s image but also contribute to the achievement of the Sustainable Development Goals (SDGs). This article provides an important contribution to enriching the understanding of CSR’s role in supporting environmental sustainability and can serve as an inspirational model for other companies in Indonesia.

The primary measure of Bank Syariah Indonesia's success in its mission to compete on a worldwide scale is the company's performance.  Credibility and public curiosity are piqued by good performance.  Customers are more likely to have faith in a bank with a high Return On Assets (ROA), which measures how profitable the institution is.  In order to determine what factors affect ROA, this research will look at the following ratios: Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR).  This study makes use of secondary data culled from Bank Syariah Indonesia's quarterly financial reports covering the years 2018–2023.  Multiple liear regression was used to carry out the study.  According to the findings, ROA is considerably impacted by CAR, BOPO, NPF, and FDR all at once.  Partially, however, CAR and FDR do not affect ROA much, although BOPO and NPF do.  

The purpose of this research is to determine the influence of leadership style and organizational culture on employee performance to improve employee performance at PT Bank BTN (Persero) Kuningan Branch Office, South Jakarta, partially and simultaneously. The method used is a quantitative method with a causal associative approach. The population in this study were employees of PT Bank BTN (Persero) Kuningan Branch Office, South Jakarta, with a sample of 50 respondents, data collection techniques using interviews and questionnaires. Data analysis uses validity tests, reliability tests, classical assumption tests, linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing using SPSS version 25. The results of this research are that the influence of leadership style partially has a positive and significant effect on Employee Performance with regression equation Y = 14.689+0.667 (X1), the correlation coefficient is 0.765, meaning that the two variables have a low relationship with a coefficient of determination of 0.584 and the hypothesis test obtained tcount > ttable or (3.270 > 2.011) so H01 is rejected and Ha1 is accepted. Organizational culture partially has a positive and significant effect on employee performance with the regression equation Y = 12.187+1.299 (X2) with a correlation coefficient of 0.755, meaning that the two variables have a low relationship with a coefficient of determination of 0.570 and the hypothesis test obtained is tcount > ttable or (3.675 > 2.011) then H02 is rejected and Ha2 is accepted. The influence of leadership style and organizational culture simultaneously has a positive and significant effect on employee performance with the multiple linear regression equation Y = 10.889 + 0.387 (X1) + 0.633 (X2). The correlation coefficient value obtained was 0.755, meaning that the independent variable and the dependent variable had a moderate relationship with a coefficient of determination of 63.2% while the remaining 36.8% was influenced by other factors not examined in this research. Hypothesis testing obtained a value of Fcount> Ftable or (40.443 > 3.20), thus Ho3 was rejected and Ha3 was accepted.

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles by PT Aneka Tambang Tbk (ANTAM) and their impact on the company's value. The research is motivated by the growing demand for businesses to operate in a sustainable and responsible manner. A qualitative descriptive method was employed, using secondary data from sustainability reports, official publications, and relevant articles. The findings indicate that ANTAM actively applies ESG principles through the formation of a dedicated ESG team, transparent reporting, and comprehensive risk management. A concrete example is the PEPELING Cisangku program, which integrates environmental conservation with community empowerment. The effective implementation of ESG has strengthened investor trust, as reflected in ANTAM’s significant net profit and state contributions in 2023. The implications of this study underscore the importance of ESG integration as a long-term strategy to enhance competitiveness and generate sustainable value for stakeholders.

This study aims to analyze the influence of service quality and facilities on custumer loyalty at Ayu Salon Limboto. Primary data were collected through questionnaires using an accidental sampling multiple linear regressiom with the assistance of SPSS software. The result reveal that (1) service quality has a negative but not significant effect on customer loyalt, (2) facilities have a positive and significant effect on customer loyalty, and (3) service quality and facilities simultaneously have a positive and significant affect on customer loyalty. These findings indicate that improvements in facilities contribute more significantly to customer loyalty than enhancements in service quality. This study provides practical efforts to insrease customer loyalty.

This paper explores the ESG (Environmental, Social, and Governance) strategy adopted by PT Garuda Indonesia following its restructuring phase, with reference to the GRI Standards 2021 and SDG Compass framework. Initiated in 2020, the restructuring was a strategic response to the escalating financial and operational challenges exacerbated by the COVID-19 pandemic. As part of its recovery strategy, Garuda Indonesia has embraced ESG as a foundational approach to promote long-term sustainability and contribute to the realization of the Sustainable Development Goals (SDGs). Employing a qualitative-descriptive method, the study analyzes the company’s 2023 Sustainability Report. The findings reveal that the airline has demonstrated a tangible commitment to lowering carbon emissions, enhancing employee well-being, and reinforcing governance structures. Nonetheless, there remains a need for greater transparency in reporting and better integration of ESG metrics into the company’s core operations. The study suggests that Garuda Indonesia should enhance the alignment of its ESG initiatives with SDG indicators and adopt the GRI Standards in a more holistic manner.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana audit sistem informasi berbasis komputer dapat mencegah terjadinya kecurangan (fraud). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan analisis deskriptif. Jenis -jenis teknik yang digunakan didasarkan pada penelitian literatur. Analisis data dilakukan oleh editor data, presentasi, dan urutan kompensasi data. Jika teknologi audit berbasis komputer meningkatkan pengawasan keuangan dan bertekad untuk mengetahui kemungkinan penipuan sebelumnya. Sistem uji berbasis komputer semakin banyak digunakan di dunia bisnis untuk meningkatkan transparansi dan mencegahnya (penipuan). Teknologi seperti Teknologi Bantu Komputer (CAAT), Kecerdasan Buatan (AI), dan analisis data memungkinkan penguji untuk menganalisis transaksi lebih cepat, lebih akurat dan lebih efisien daripada metode tradisional. Sistem ini dapat mengenali pola transaksi yang mencurigakan, mengurangi kesalahan manusia dan meningkatkan kontrol internal perusahaan. Namun, aplikasi menetapkan hambatan seperti sumber daya SDM yang terbatas, persyaratan pertemuan personel, ancaman dari keamanan data, dan biaya investasi yang tinggi. Oleh karena itu, strategi yang tepat diperlukan untuk mengoptimalkan metode audit untuk menciptakan sistem keuangan yang lebih bertanggung jawab, lebih efisien dan transparan.

This study aims to analyze the influence of leadership style, compensation, and workload on employee turnover intention at Koperasi Serba Usaha "Sentosa". Turnover intention is a critical indicator in maintaining the stability of human resources, particularly in cooperatives that rely on employee loyalty and productivity. The research employs a quantitative approach using survey methods, with questionnaires distributed to 60 respondents who are active employees of the cooperative. Multiple linear regression analysis is used to examine both simultaneous and partial effects of the independent variables on the dependent variable. The results show that leadership style and compensation have a negative and significant effect on turnover intention, while workload has a positive and significant effect. These findings indicate that improvements in leadership style and compensation systems, along with better workload management, can reduce employees' intention to leave the cooperative. The practical implications of this study can serve as a foundation for Koperasi Serba Usaha "Sentosa" in designing more effective employee retention strategies.

Financial statements are an important means of communicating financial information from accounting activities and assisting decision making. General Financial Accounting Standards are often considered too complex for entities without public accountability, so that SAK ETAP is present as a simpler solution. This study aims to analyze the application of SAK ETAP in presenting financial statements at the Nur Insani Sharia Savings and Loans and Financing Cooperative. The method used is descriptive qualitative with analysis of cooperative financial statement documents. The results of the study indicate that the cooperative has attempted to implement SAK ETAP, but several shortcomings were still found, such as incomplete notes on financial statements and inconsistencies in account classification. This study recommends improving staff understanding and completeness of reports according to standards to support transparency and accountability of cooperatives.

Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan kerja, pengembangan karir, dan motivasi terhadap kinerja karyawan di PT Sinar Gorontalo Berlian Motors (Mitsubishi). Permasalahan kinerja karyawan yang teridentifikasi mendorong pentingnya mengkaji faktor-faktor tersebut. Penelitian ini mengkaji apakah pelatihan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, apakah pengembangan karir berpengaruh positif dan signifikan terhadap kinerja karyawan, serta apakah motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Selain itu, penelitian ini juga melihat pengaruh simultan pelatihan kerja, pengembangan karir, dan motivasi terhadap kinerja karyawan. Metode kuantitatif digunakan dengan pengumpulan data melalui kuesioner. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji hubungan antar variabel. Hasil penelitian diharapkan dapat memberikan rekomendasi bagi perusahaan dalam meningkatkan efektivitas program pelatihan, pengembangan karir, serta strategi motivasi untuk mendukung kinerja karyawan secara optimal.

This study examines the impact of selling price, finished goods inventory management, and marketing strategy on sales turnover at Ayam Bakar Pak D Restaurant, Nginden Surabaya. Using quantitative methods and multiple linear regression analysis, the findings reveal that all three variables collectively influence sales turnover (F-value = 10.317, p = 0.000). However, partial analysis indicates only selling price (X1) has a significant positive effect (t = 4.591, p = 0.000), while finished goods inventory (X2)and marketing strategy (X3) show no significant impact. The regression equation derived is Y = 4.701 + 0.415X1 - 0.007X2 - 0.140X3 + e, emphasizing pricing strategy as a key driver of sales performance.

This research focuses on understanding how gender equality impacts per capita income in Gorontalo Regency. A quantitative method was used, relying on secondary data for analysis. To explore the connection between gender equality and per capita income, simple linear regression was applied. The results indicate that gender equality positively and significantly influences per capita income in this area. The analysis showed a determination coefficient, which reveals that 81. 3 percent of the change in per capita income is accounted for by gender equality, while the remaining 18. 7 percent is affected by other factors that are not considered in this study. This implies that enhancing gender equality plays a crucial role in boosting per capita income within Gorontalo Regency..

Internal access abuse is a form of fraud that can significantly harm a company, both financially and reputationally. Therefore, it is essential for companies to implement effective preventive measures to protect the integrity of their information systems and assets. This article discusses various strategies that can be applied to prevent fraud, including the implementation of strong internal controls, segregation of duties, and strict access controls. Additionally, features such as audit trails, clear security policies, and the use of advanced security technologies are key elements in detecting and preventing access abuse. Building a culture of ethics and transparency within the company, as well as providing ongoing education and training to employees, is also crucial for raising awareness of fraud risks. Conducting regular audits and risk assessments can help companies identify potential weaknesses in their internal control systems. By adopting a comprehensive and integrated approach, companies can protect their assets, maintain operational integrity, and build trust among employees and stakeholders, ultimately contributing to the long-term success of the organization

With the increasing number of business players in the coffee shop industry, brand image has become a crucial element in shaping customer perception and loyalty. This study aims to analyze the contribution of digital promotion and human resource quality in shaping the brand image of Kopi Titik Koma in Surabaya. Employing a quantitative approach, the research collected data through a survey involving a total of 60 respondents. The data were analyzed using multiple linear regression with SPSS 25. The findings indicate that both variables have a positive and significant influence on brand image, both partially and simultaneously. The regression model obtained is Y = 2.909 + 0.286X1 + 0.538X2 + e, indicating that the quality of human resources contributes more substantially (0.538) compared to digital promotion (0.286). These results highlight the strategic importance of digital efforts and human resource development in enhancing brand image. Future studies are recommended to focus on more specific geographical areas to gain deeper insights.

This study empirically examines the effect of earnings management on stock price as a basis for investment decisions in agricutural sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2023. Earnings management is measured using the Modified Jones Model, and stock prices are based on year-end closing prices. A quantitative approach with secondary data and purposive sampling was applied to 15 companies (120 observations). The results show that earnings management has a significant effect on stock prices. These findings suggest that such practices influence investor perceptions and investment decisions, highlighting the importance of transparency and accounting information quality in maintaining market efficiency.

This research seeks to examine the impact of brand image and brand ambassadors on the purchasing decisions of Wardah cosmetics consumers at Sashop Gorontalo. Data were gathered using questionnaires distributed to Wardah customers at Sashop Gorontalo. The independent variables in this study are brand image and brand ambassador, while the dependent variable is purchasing decision. The research population consists of 97 respondents selected through a purposive sampling method. Instrument testing involved assessments of validity and reliability. The data were analyzed using multiple linear regression with the assistance of SPSS 25 software. The results of the t-test reveal that brand image and brand ambassador each have a significant individual effect on purchasing decisions. Additionally, the F-test results demonstrate that both variables together significantly influence purchasing decisions

The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.

The shifting investment orientation that increasingly emphasizes sustainability and social responsibility demands an evaluation of non-financial factors in institutional investors' decision-making processes. This study aims to analyze the influence of Corporate Social Responsibility (CSR) and firm size on institutional investors' investment decisions among property sector issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a causal explanatory design was employed. The sample consisted of 35 companies selected through purposive sampling based on institutional ownership, availability of annual and sustainability reports. Data were collected from secondary documentation and analyzed using multiple linear regression to test the simultaneous and partial effects among variables. The results show that CSR and firm size significantly affect investment decisions, with CSR having a stronger influence. This indicates that companies committed to social sustainability and possessing larger asset scales tend to be more trusted by institutional investors. The integration of CSR practices and company size growth serves as an effective strategy to attract investment. This study enriches the theoretical literature by reinforcing the application of signaling theory and stakeholder theory in the context of emerging capital markets, while also providing practical recommendations for companies and regulators to pay greater attention to sustainability aspects in corporate management and disclosure.

This study explores the perceptions of Business Department students at Politeknik Negeri Balikpapan regarding the use of digital banking applications for paying the Single Tuition Fee (UKT). Employing a qualitative approach, primary data was collected through in-depth interviews with selected respondents. Digital banking is designed to streamline financial transactions in line with technological advancements and the growing digitalization of Indonesia's banking sector. As part of the younger generation immersed in an increasingly digital environment, students are viewed as a key demographic expected to adopt and utilize digital banking systems not only for tuition payments but also for managing.

This study attempts to analyze the application usage am zahir accounting for financial efficiency this report on small and medium enterprises, with a case study in a shop material ehwan 1. The background study was left manually recording financial problems that are vulnerable to errors, lost documents, and inefficient in the process of reporting. Methods used is qualitative descriptive by approach case study, through direct observation, interview, and the literature study. The result showed that the accounting version am zahir 6.0 able to increase the accuracy of the transaction, accelerate the preparation of the report, and minimize the miscalculation and loss of data. This program also allows data storage digitally, more secure and easily accessible. The implications of the research suggests that digitalisasi accounting through the use of application am zahir accounting can be effective solutions for small and medium micro businesses to increase efficiency and quality financial decision making. For that reason, it is suggested that technology would adopt similar accounting business to promote sustainability.

This study aims to evaluate the efficiency and effectiveness of the management of the Village Revenue and Expenditure Budget (APBDesa) in Yosonegoro Village, Limboto Barat District, Gorontalo Regency, for the 2019–2023 fiscal years. The research is grounded in the strategic importance of optimal village fund management as a key instrument to promote sustainable rural development. A mixed-methods approach was employed using a case study design, combining quantitative analysis of budget realization data with qualitative insights from interviews with village officials. The findings reveal that expenditure efficiency remains relatively low, with an average efficiency ratio of 94.57%, primarily due to underutilized funds in key sectors such as MSMEs, community empowerment, and cultural programs. In contrast, revenue management performed well, with an average effectiveness ratio of 97.50%, indicating the village's ability to meet most of its revenue targets. These results suggest the need for more thorough program evaluations, increased community participation, and enhanced transparency in financial governance to strengthen fiscal accountability and ensure village development aligns with the actual needs of local residents

The movement of gold prices, which has continued to increase over the past year, is one of the backgrounds for this research. This research aims to determine the influence of financial behavior, income and lifestyle on gold investment decisions in the sales marketing of Toko Mas Jawa Solo Area. This research uses a quantitative approach by distributing questionnaires with a sample of 71 respondents, obtained using a saturated sampling technique. Research data was processed using SPSS, where hypothesis testing was analyzed using the t test and multiple linear regression analysis.

This study aims to analyze the effect of population on poverty with per capita income as a mediating variable in Aceh Province, a special autonomy region that still faces structural poverty challenges post-conflict and natural disasters. Using a quantitative approach with panel data from the Central Statistics Agency (BPS), Bank Indonesia, and the Financial Services Authority (OJK), this study analyzes the relationship between population growth, per capita income, and poverty percentage through path analysis with the Sobel test. The results show that population growth has a negative and significant effect on per capita income, as well as a positive impact on increasing poverty. Meanwhile, per capita income is shown to have a negative and significant effect on poverty, indicating that an increase in income can reduce the poverty rate. Mediation analysis reveals that per capita income acts as a significant intervening variable, proving that population growth not only affects poverty directly, but also indirectly through a decrease in per capita income. These findings highlight the importance of policies that control population growth while promoting economic growth based on income generation to reduce poverty in Aceh. The policy implications of this study emphasize the need for integrated development programs, improved access to education and health, and strengthening productive sectors to strengthen the economic resilience of the community.

This study aimed to examine the financial management practices and decision-making of Maxim drivers in Surakarta. The qualitative approach was used by interviewing twenty drivers as informants through in-depth interviews. Thematic data analysis was employed to find recurring patterns of financial management practice in the context of being online motorcycle taxi drivers. The findings reveal that the majority of drivers dispense their wages based on immediate needs, preferring immediate consumption such as fuel and food. Monetary decision-making is primarily driven by income uncertainty, with the majority of drivers accepting all incoming trips despite the fairly low fare. Moreover, the research shows that there is a distinct financial management pattern among online motorcycle taxi drivers who are also students, allocating a portion of their income regularly for tuition payments. Based on these findings, the research concludes that there is a necessity for improved financial literacy education among online motorcycle taxi drivers and that these must be supported by technologies to help them manage their finances better.

This study was conducted to determine: 1) the influence of work-life balance on employee performance at PDAM Tirta Limutu, Gorontalo Regency, 2) the influence of co-worker support on employee performance at PDAM Tirta Limutu, Gorontalo Regency, and 3) the influence of work-life balance and co-worker support on employee performance at PDAM Tirta Limutu, Gorontalo Regency. This study is associative with a quantitative approach, which aims to analyze the relationship between the variables studied. The data analysis method used is multiple linear regressions. The primary data analyzed was obtained through interviews and direct observation of the research object. The data collection process was carried out by distributing questionnaires to respondents. At the same time, the sampling technique used the census method, where the entire population was used as a sample in this study. The results of the study indicate that partial work-life balance (X1) has a positive and significant effect on the performance of PDAM Tirta Limutu employees in Gorontalo Regency, support from co-workers (X2) has a positive and significant effect on the performance of PDAM Tirta Limutu employees in Gorontalo Regency. Simultaneously, work-life balance and support from co-workers positively and significantly affect the performance of PDAM Tirta Limutu employees in Gorontalo Regency.

This article examines the sustainability accounting practices implemented by PT Industri Jamu dan Farmasi Sido Muncul Tbk in supporting the transition to a green economy through a literature study approach. This study relies on literature analysis of the company's 2024 sustainability report documents and academic references related to the concept of a green economy and sustainability reporting. The main objective of this study is to explore how Sido Muncul integrates economic, social, and environmental aspects into its business practices in accordance with the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards (S1 and S2). The results of the analysis show that Sido Muncul has succeeded in implementing a comprehensive sustainability strategy through energy efficiency, emission reduction, use of local raw materials, and community empowerment. This article concludes that literature studies are an effective method for evaluating a company's sustainability accountability and assessing its contribution to sustainable development goals (SDGs).

This study was conducted with the aim of determining the effect of profitability represented by Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) and Capital Structure represented by Debt to Equity Ratio (DER) on Stock Returns in Infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The number of samples in this study were 43 companies with a total of 109 data.  This study uses an associative method with a quantitative approach. The data source used is secondary data. The data analysis method used are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, and determination coefficient test (R2). The results of this study are that ROA has a positive and significant effect on stock returns. ROE has a positive and significant effect on stock returns. EPS has no effect on stock returns. DER has a negative and significant effect on stock returns

Supervision needs to be carried out, especially in monitoring circulating goods and business actors, where with supervision we can find out how goods are circulating on the market, whether they comply with existing regulations or not. Having supervision of business actors can minimize the occurrence of fraudulent conditions committed by business actors so that consumers feel safe and obtain their rights as consumers. This research aims to provide information and knowledge regarding the supervision of circulating goods carried out by the Jember Consumer Protection UPT in the PBBJ & TN sector, to increase consumer protection and compliance for business actors. The research method used is a qualitative descriptive method. The type of research used is direct research or field research on the object of the problem raised by the author. The results of this research indicate that the Jember Consumer Protection UPT has optimized monitoring of circulating goods on a regular basis. It can be seen from the data from monitoring goods in circulation that many business actors comply with regulations and do not sell goods that do not comply with applicable regulations.

The purpose of this study is to see how savings and loan cooperatives (KSP) contribute to the development of UMKM in Central Java City during the period 2019–2021. Annual reports of cooperatives, publications of related agencies, and academic literature are secondary data sources used for the descriptive method. The study analyzed the number of cooperatives, members, capital size, business volume, and credit ratio provided to the UMKM sector. The results of the study indicate that KSPs play an important role in providing access to capital, manager training, and local economic support for UMKM. However, limited human resources and complex regulations prevent KSPs from continuing to function properly. This study recommends strengthening the internal capacity of KSPs and simplifying regulations to increase the contribution of cooperatives to inclusive and sustainable economic growth in Central Java. This is because collaboration between cooperatives, the government, and the private sector is considered important to create an ecosystem that is conducive to UMKM growth.

Abstract. This research was conducted with the aim to know the effect of working capital efficiency and total asset turnover on working capital turnover at sub.sector of big and retail trade which listed in indonesia stock exchange either simultaneously or partially. Population in this study were 59 companies and selectedas many as 17 sub companies large and retail trade sector listed on indonesia stock exchange as a purposive sampling sample. The tool used in this analysis with F test and t test, based on the F test it is know that the significanse value is less than 0.05 ie 0.000. This means that the independent variabel of working capital efficiency and total asset turnover targets simultaneously have a significant effect on working capital turnover.  Based on t test is know working capital efficiency and total asse turnover partially significant effect on working capital turnover, because the value is below 0.05 which is 0.000. The method of this study proves that simultaneously and partially free variabel working capital turnover efficiency and total asset turnover have a significant effect on working capital turnover.
 
Keywords: working capital efficiency, Total assets turnover, Working Capital turnover.

This study aims to analyze the level of solvency as an indicator of financial performance at PT Mustika Ratu Tbk and PT Martina Berto Tbk during the 2019–2023 period. The method used is a descriptive quantitative approach, utilizing secondary data obtained from the companies' annual financial statements published through the Indonesia Stock Exchange and the official websites of each company. Data analysis was conducted by calculating and evaluating solvency ratios, including the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Times Interest Earned (TIE). The results indicate that both companies exhibit high DAR values, suggesting a significant dependence on debt. Nevertheless, the DER values reflect a relatively healthy and controlled capital structure. PT Mustika Ratu Tbk is considered to be more capable of managing its long-term obligations compared to PT Martina Berto Tbk, which shows signs of financial pressure due to a high proportion of long-term debt.

This study aims to examine the implementation of digital marketing strategies that can increase the competitiveness of salt products from MSMEs in Indonesia. The method used is descriptive qualitative with a case study approach on one of the MSME salt actors in the coastal area. Data were collected through observation, interviews, and documentation of digital promotional activities carried out by business actors. The results of the study indicate that the use of social media, marketplaces, and SEO techniques can increase product visibility and sales. In addition, obstacles were found in the form of limited digital literacy and price competition. This study suggests the importance of digital marketing training and mentoring so that MSMEs can develop sustainably in the digital era.

This research aims to examine the role of Human Capital Management (HCM) in the development of human resources at PT. Enjiniring Pilar Cakrawala. The study is motivated by the critical importance of human capital—including employees’ knowledge, skills, and experience—as a strategic asset for companies navigating the increasingly competitive and complex engineering and construction sectors. A qualitative approach with a case study method was adopted, utilizing data gathered through in-depth interviews, participant observation, and documentation review. The findings reveal that HCM practices at PT. Enjiniring Pilar Cakrawala include technical and soft skills training, support for further education and professional certification, performance evaluation based on Key Performance Indicators (KPI), as well as structured career planning and succession programs. Elements such as employee knowledge, skills, experience, and HR development initiatives are shown to significantly enhance employee competencies, motivation, and productivity. Moreover, the company’s efforts to promote work-life balance and career advancement contribute positively to employee loyalty and retention. Overall, the study highlights that a well-structured and sustainable Human Capital Management strategy is essential for fostering effective human resource development and for maintaining the company’s competitiveness and long-term growth in the engineering consulting industry.

This study aims to analyze the human resource development (HRD) strategies implemented at Myttens Petcare Veterinary Clinic and evaluate their impact on staff competency improvement. This research employs a qualitative method using a case study approach. Data were collected through in-depth interviews, direct observation, and documentation. Informants included the clinic owner and staff from the receptionist, paramedic, and groomer divisions. The findings show that the HRD strategies included internal and external training, periodic evaluations, daily briefings, and peer discussions. These strategies positively influenced staff competence, self-confidence, and collaboration. Performance evaluations showed an average score of 4.36, indicating a “good” category. These findings support the HRD theories by Hasibuan, Mathis & Jackson, and Handoko. The study recommends a participatory, adaptive HRD model grounded in a family-oriented work culture, which may be adopted by other veterinary clinics to improve service quality..

Lakosa Coffee is one of the coffee shops in Pekanbaru. Lakosa Coffee must be able to maintain and increase the number of consumers because it affects the company's profit. This study aims to determine and explain the influence of lifestyle (X1) and location (X2) on purchasing decisions (Y). This research method is a quantitative method. Based on the results of the partial analysis, lifestyle has a positive effect on purchasing decisions for Lakosa Coffee Pekanbaru. Then, partially, location has a positive effect on purchasing decisions for Lakosa Coffee Pekanbaru. And the F test shows that there is a simultaneous relationship between variables X and Y because the F count value> F table. The R Square result is 0.595, this value shows that 59.5% of lifestyle and location have an influence on purchasing decisions for Lakosa Coffee Pekanbaru, where the remaining 40.5% are influenced by variables not used in this study.

This research explores the impact of financial literacy, daily interest rates, and digital transaction tracking on university students’ personal financial management, specifically among SeaBank users. The study is motivated by the growing reliance on digital banking among students, which does not always translate to sound financial practices. Employing a quantitative method with a correlational design, the research involved 100 students from the Faculty of Economics and Business, Slamet Riyadi University Surakarta, selected through purposive sampling. Data were obtained via a structured questionnaire and analyzed using multiple linear regression. The findings reveal that each independent variable—financial literacy, daily interest, and digital transaction recording—exerts a significant and positive effect on students' personal financial management, both individually and collectively. These results emphasize the value of financial education and the effective use of digital banking features in fostering responsible financial behavior among students.

This study aims to examine the effect of affectiviness the application of cost and expense emphasis on revenue levels at the Mercure Jakarta Sabang Hotel (2019-2022). The type of data used is qualitative data. The research method used is quantitative research. The data analysis technique used multiple regression analysis which was preceded by normality, multicollinearity, and heteroscedasticity tests. From the calculation results that partially there is a significant effect of cost on revenue. Expenses have a significant effect on revenue. The results simultaneously show that costs and expenses have a significant effect on revenue.
 

This study provides an explanation of the macroeconomic variables of export variables, the rupiah exchange rate against the US dollar, and foreign debt to Indonesia's foreign exchange reserves during 2023 which began in January and ended in September in accordance with the Islamic economic perspective. This study uses time series data published by the Central Bureau of Statistics and Bank Indonesia as the author's data source. The data Analysis tool using software Eviews 12 with classical assumptions and statistical tests. The results showed that exports, the rupiah exchange rate against the US dollar and foreign debt had no significant effect on the country's foreign exchange reserves in 2023 due to fluctuations .

This research aims to analyze the buying and selling of houses and land in the city of Jakarta in elite areas, where the average employee income is only single digits in front of millions of rupiah which influences the needs and savings of employees in the novel Home Sweet Loan by Almira Bastira. The data source is the novel Home Sweet by Almira Bastira. This type of research is descriptive qualitative. The data used is dialogue data between characters in the novel Home Sweet Loan by Almira Bastira. Data collection is carried out by reading, observing and analyzing. Some of the analytical research results presented by this author are in the big city, namely DKI Jakarta, such as the debate about buying a residential house to live in according to income which of course varies for each person, as well as the problem of getting a house to live in by considering how to buy it. in cash, mortgage, or rental to get a house, building, apartment or flat.

With the use of this final study, the corporation hopes to boost earnings by determining the CV Wana Jaya Lestari Palembang sales fall safety limits and break-even point. A business called CV Wana Jaya Lestari Palembang deals in the acquisition, planting, and distribution of different plant species as well as the restoration of protected forests and river basins. In order to design the desired profit for the 2023 period, it is necessary to determine the amount of sales that must be attained, categorize fixed expenses and variable costs, and determine the BEP level for areca nut and rubber seeds in 2021 and 2022. expenses associated with expenses are classified as a consequence. Before studying the Break Event Point, fixed and variable expenses are crucial. The organization has demonstrated its ability to generate sales beyond the minimal sales threshold by utilizing the BEP calculation and analysis approach. This may be demonstrated by looking at the margin of safety, which indicates that there is a good gap between revenues and the breakeven point for the business.

Muay Thai is a martial art originating from Thailand called "The Art of Eight Limbs". This research examines whether the development of the King Muay Thai business is feasible from a marketing perspective, whether the development of the King Muay Thai business is feasible from a technical and operational perspective, whether the development of the King Muay Thai business is technically feasible and operationally feasible. feasible from an organizational and management point of view, if the commercial development of King Muay Thai is feasible from a financial point of view. The aim to be achieved in this research is to produce a commercially viable plan through implementation aspects, from the marketing strategy aspect used by King Muaythai Camp, the implementation of operational technical aspects carried out at King Muaythai Camp, organizational structure management. aspects of survival at King Muaythai Camp and business feasibility with a focus on financial aspects at King Muaythai Camp Bandung. This research uses a quantitative method where we conducted direct interviews with the owner of King Muaythai Camp to obtain information on marketing aspects, technical and operational aspects, organizational and management aspects, and financial aspects at King Muaythai Camp.

Revealed Comparative Advantage (RCA) analysis is a key tool in assessing a country's competitiveness compared to others. This study uses RCA to measure Indonesia's comparative advantage in the global tuna market. The calculated RCA values show Indonesia's superiority in tuna production and exports, especially with a focus on fresh or chilled yellowfin tuna (Thunnus albacares) with HS Code 030232. The RCA values for Indonesia, Panama, the Philippines and the Netherlands are 200, 150, 50, 350, and 400, respectively. These results confirm that Indonesia has a comparative advantage in the international tuna market, which is supported by abundant natural resources, a large fishing workforce, and a history of successful tuna exports. Despite this, challenges remain, including overfishing, the impacts of climate change, and illegal, unreported, and unregulated (IUU) fishing. The decline in tuna production in Indonesia demands better fisheries management and international cooperation to address unsustainable practices. The Indonesian government's commitment to conservation is visible in the Tuna, Skipjack and Tuna Fisheries Management Plan. Overall, Indonesia's vibrant tuna export industry, supported by extensive marine resources, a large international market and robust infrastructure, shows significant potential. The government's commitment, combined with ongoing efforts to increase competitiveness through increased productivity, product quality, diversification and global promotion, positions Indonesia to strengthen its role as a major player in the global tuna export market. 

This study aims to determine the effect of Recruitment, Career Development, and Training on Job Satisfaction. Using the Non Probability Sampling technique using the saturation method. The population in this study were 87 employees of PT Ninety Six Degrees (Flash Coffee) South Jakarta. This research was conducted using multiple linear regression methods assisted by the SPSS version 25 program and Microsoft Excel 2016. The results showed that Recruitment (X1) had a significant effect on Job Satisfaction (Y), Career Development (X2) had a significant effect on Job Satisfaction (Y), and Training (X3) has a significant effect on Job Satisfaction (Y).

This study aims to identify (1) the effect of financial literacy on the interest in investment of students in the UNS Economics Education Study Program, (2) the effect of financial behavior on the interest in investment of students in the UNS Economics Education Study Program, (3) the effect of financial literacy and financial behavior on the interest in investment of students in the UNS Economics Education study program. This research is a quantitative research method with a population of 165 students in the UNS Economics Education Study Program batches of 2019 and 2020. The sampling technique used was proportionate random sampling with the data collection method using a questionnaires and the data analysis used was multiple linear regression analysis. The results of this study indicate that (1) there is a positive and significant influence of financial literacy on the interest in investment of students in the UNS Economic Education study program. (2) there is a positive and significant influence of financial behavior on the interest in investment of students in the UNS Economic Education study program. (3) there is a positive and significant influence of financial literacy and financial behavior on the interest in investment of students in the UNS Economic Education study program.

The research objectives to be achieved in accordance with the formulation of the problem above are to determine, analyze and answer the effect of Self Efficacy, Competence and Organizational Support on Employee Performance of PT Indo Bismar Surabaya. This research uses quantitative methods. Sampling was carried out by saturated sampling technique with a questionnaire method with 51 employees and analyzed using the Statistical Package for the Social Sciences (SPSS) version 25. The data analysis technique used is multiple linear regression analysis. Meanwhile, the classical assumption tests used include Normality Test, Multicollinearity Test, Autocorrelation Test, and Heteroscedasticity Test. The results showed in the t test conducted partially that the Self Efficacy variable had a significant positive effect on employee performance, the Competency variable had a significant positive effect on employee performance and the Organizational Support variable had a significant positive effect on employee performance. Regarding the f test, it shows that the variables of Self Efficacy, Competence and Organizational Support simultaneously affect the performance of employees of PT Indo Bismar Surabaya.

This research aims to determine the effect of total asset turnover, return on assets on stock prices. The population in this study was 31 years and the sample was 10 years. The statistical tool uses SPSS with the classic assumption test, t test and F test. The results in this research partially total asset turnover, return on assets have an influence on stock prices while simultaneously they influence stock prices.

The strategically placed Surabaya Kriya Gallery (SKG) Siola Tunjungan in the city center is one batik MSME that is gaining attention. Through the use of original designs, coloring methods, and marketing strategies, SKG Siola Tunjungan has worked to develop batik with a dash of originality and creativity. Nonetheless, a thorough feasibility study must be carried out to guarantee the company's survival and expansion.
The purpose of this study is to evaluate the SKG Siola Tunjungan Batik UMKM company's viability in Surabaya. Qualitative descriptive research is part of this study design. Interviews, documentation, and questionnaires are the methods used in this study to collect data.
Based on financial analysis using the feasibility Benefit Cost Ratio (B/C) which divides income by total costs. The highest value obtained was 0,89 and the lowest was 0,38, so the Batik UMKM business run by batik entrepreneurs in Surabaya Kriya Gallery (SKG) Siola Tunjungan was considered suitable to operate. Financial aspects are analyzed using Revenue Cost Ratio (R/C) feasibility analysis which divides income by total costs. The highest value obtained was 1,89, while the lowest was 1,38. The financial aspect was also analyzed using Return On Investment (ROI) feasibility analysis, namely dividing the income by investment costs multiplied by 100. The highest value obtained was 0,85%, while the lowest was 0,66%.

Piutang Usaha adalah aset usaha atau sejumlah tagihan perusahaan yang terjadi karena adanya penjualan barang atau jasa dengan sistem penjualan tertunda dijangka waktu tertentu sesuai dengan kesepakatan. Sedangkan Utang Usaha adalah kewajiban perusahaan yang muncul akibat transaksi pembelian barang atau jasa dimasa lalu dan harus segera dibayar degan jangka waktu yang sudah ditentukan. Sedangkan Arus Kas Operasi adalah laporan yang mununjakan arus kas masuk dan keluar yang terkait dengan operasional perusahaan pada periode tertentu, beserta penjelasan-penjelasan sumber penerimaan dan pengeluaran kas tersebut. Penelitian yang dilakukan bertujuan untuk menganalisis Piutang Usaha dan Utang Usaha terhadap Arus Kas Operasi pada PT. Capitalinc Finance tahun 2015-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengujiannya dilakukan dengan menganalisis  antara Piutang Usaha dan Utang Usaha, apakah berpengaruh terhadap Arus Kas Operasi dengan cara menghitung dengan persentase. Hasil dari penelitian ini adalah bahwa pengaruh peningkatan Piutang usaha terhadap arus kas berbanding terbalik dengan peningkatan utang usaha terhadap arus kas.

This research aims to determine the effect of total asset turnover, Gross Profit margin, debt to equity ratio on profit growth. The population in this study was 31 years and the sample was 10 years. The statistical tool uses SPSS with the classic assumption test, t test and F test. The results in this research partially have total asset turnover, Gross Profit margin, debt to equity ratio have no influence on profit growth while simultaneously they have no effect on profit growth.

Anggaran memiliki peranan penting dalam suatu organisasi baik organisasi pemerintah maupun organisasi swasta. Penyusunan anggaran dari setiap program instansi mampu menjadi tugas yang cukup berat serta membebani. Namun demikian, hal ini sangat penting bagi suatu organisasi yang merupakan cara untuk merencanakan dan memastikan bahwa sebuah organisasi telah mengalokasikan sumber dayanya dengan baik. Tujuan finansial memiliki hubungan dengan faktor anggaran belanja dan pendapatan pada setiap instansi yang ada. Penelitian ini dilakukan dengan tujuan untuk mengetahui efektivitas anggaran belanja pada Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung, periode anggaran 2014-2018. Metode analisis pada penelitian ini adalah analisis deskriptif. Data yang digunakan merupakan data kuantitatif dan kualitatif. . Objek pada penelitian ini adalah Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung serta Laporan Anggaran tahun 2014-2018. Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung sebaiknya melakukan peningkatan efektivitas anggaran belanja , serta koordinasi yang baik dengan pemerintah daerah maupun swasta serta masyarakat dalam pelaksanaan kebijakan, program kegiatan maupun perencanaan anggaran.
 
Kata kunci: anggaran belanja, sektor publik, efektivitas

ABSTRAK
Artikel ini bertujuan untuk menganalisis peran infrastruktur dalam mendukung pertumbuhan ekonomi dan pembangunan di Kota Palembang, dengan fokus pada dampak infrastruktur terhadap sektor-sektor ekonomi utama dan kesejahteraan masyarakat setempat. Penelitian ini didasarkan pada studi literatur yang melibatkan tinjauan berbagai artikel, laporan pemerintah, dan penelitian terkait untuk mengumpulkan informasi tentang perkembangan infrastruktur dan pertumbuhan ekonomi di Kota Palembang. Analisis data sekunder dilakukan untuk mengidentifikasi tren dan dampak infrastruktur pada pembangunan ekonomi. Artikel ini membahas sejarah pembangunan infrastruktur di Kota Palembang dan menyoroti perkembangan terkini dalam sektor transportasi, energi, dan teknologi informasi. Hasil analisis menunjukkan bahwa pembangunan infrastruktur di Kota Palembang memiliki peran yang signifikan dalam hal terjadinya peningkatan pertumbuhan ekonomi serta kesejahteraan masyarakat. Dengan adanya peningkatan aksesibilitas dan konektivitas telah mendorong investasi, pertumbuhan sektor-sektor ekonomi, dan peningkatan pendapatan penduduk.

 This Final Report aims to assist the company in calculating and compiling reports on the cost of production, considering its significance in the progress of CV Gerai Seni Konveksi. The data used is primary and the object includes the calculation of the cost of production for orders for shirts, sports t-shirts and PDl vests. From the data obtained, problems were found at CV Gerai Seni Konveksi Palembang, namely the lack of proper classification of the elements of the cost of production. Apart from that, the company has not allocated depreciation costs for electricity and equipment, and has not calculated the cost of production carefully. Based on this, the author suggests that companies classify the elements of cost of production accurately, including raw materials, labor costs, depreciation of electricity costs, and depreciation costs of machinery and equipment into a cost calculation that reflects the actual costs.

Successful companies will always practice logistics, supply chain and inventory management in order to reduce costs and provide services and operational effectiveness. Logistics in the current state of business coordinates and integrates all physical and non-physical movements and unites them with the organization, as well as information aspects. This study aims to analyze the impact of corporate logistics management which includes transportation, warehousing, packaging, inventory and information management to improve efficiency and effectiveness. Reducing the cost of each logistics activity will affect the total cost burden and improve company performance. This article will determine and define what logistics activities are key to the success of the company. Empirical research is based on articles that have been adapted and abstracted and become hypotheses that are generally understood after validation and proven by the results of the findings in these articles. Adequate inventory, storage, warehousing, transportation and information management are the main keys that logistics managers should practice to reduce the overall cost of the company. These findings include the affirmation of the need for logistics managers to optimally manage all logistics activities in order to achieve cost reduction, service improvement and operational effectiveness.

This research aims to analyze the differences in Debt to Asset Ratio, Debt to Equity Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk. The population in this study was 19 years old, while the sample used was 10 years old. The statistical tool used is SPSS V 26 with the Independent Sample Test. The results of this research show that there is no significant difference in Debt to Asset Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk and There is a significant difference in Debt to Equity Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk.

The occurrence of employee decline and increase is not solely attributed to the employees themselves. Hence, this indicates the need for further research on the organizational culture, training, and  job motivation at PT. Kenbry Marmer Pratama in Tangerang City. The objective of this study is to determine the influence of culture, training, and job motivation on the work productivity of employes at PT. Kenbry Marmer Pratama  in Tangerang City. The research method employed is quantitative. The population in this study consists of all employees at PT. Kenbry Marmer Pratama in Tangerang City. The sample in this study is a saturated sample, comprising 35 respondents. The results of this study indicate that organizational culture does not have a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City. However, training has a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City. Additionally, job motivation also has a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City.

Financial Management in Indonesia has undergone many changes or improvements along with the spirit of government financial management reform. It is  marked by the issuance of financial regulations and its derivatives. The problem that exists until now is the difficulty to determine benchmarks that can be used to measure the performance of government agencies comprehensively through budgets that have been prepared. Human Resource Competence is one of the important factors that can determine the successful implementation of a financial management system in each Regional Device Work Unit / Agency so that improving the quality of human resources managers is something that must be implemented. For this reason, research is needed that can explain the relationship between the Influence of Human Resources and budget participation both partially and simultaneously on performance at the Road Testing And Motor Vehicle Certification Center. The study was conducted with a causal associative method with the aim of finding out the relationship between two or more variables and the time dimension of this study is a cross sectional involving many data samples at a time. For data collection techniques using questionnaire techniques to 50 (fifty) people. The results of the study concluded that at the Road Testing and Motor Vehicle Certification Center for HR Variables and Budget Participation partially and simultaneously significantly affect satker performance and variable budget participation affects performance both significantly and positively.

Petugas Aviation Security (AVSEC) masih sering menemukan barang bawaan penumpang yang termasuk barang berbahaya (Dangerous Good) berupa seperti pisau, parang, silet, korek gas, sendok garpu, power bank yang melebihi batas, kerang laut, pasir phink, dan biota laut dalam kategori Prohibited Item. Penelitian ini menggunakan metetode kualitatif untuk memahami fenomena tentang apa yang dialami oleh subjek penelitian misalnya perilaku, persepsi, motivasi, tindakan dan lain lain secara holistic dan dengan cara deskripsi dalam bentuk kata – kata dan bahasa, pada suatu konteks khusus yang alamiah.
Hasil peneliti ini menunjukan bahwa 1) Sistem Kerja Aviation Security (AVSEC) di Bandar Udara Komodo Labuan Bajo Nusa Tenggar Timura dalah dengan menggunakan sistem shift kerja yaitu pagi, siang dan malam, 2) peralatan pendukung Sangat mempengaruhi petugas Aviation Security (AVSEC) untuk menjamin keselamatan dan  kemananan penerbangan diamana pemeriksaan dilakukan dengan menggunakan alat bantu mesin X-Ray, Walk Through Metal Detector (WTMD), dan Hand Hekd Metal detector (HHMD). Tujuan dilakukan pemeriksaan menggunakan alat bantu agar mencegah terjadinya kecelakaan 3) untuk menangani keamanan dan keselamatan penerbangan yang harus dilakukan petugas Aviation Security (AVSEC) dengan melakukan pemeriksaan yang ketat terhadap penumpang dan barang yang masuk di wilayah Bandar Udara Komodo Labuan Bajo untuk mencegah terangkutnya barang yang dilarang dan berbahaya serta dapat dipergunakan untuk mengancam keselamatan dan keamanan.

This study aims to determine: (1) the effect of the level of understanding of accounting on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The influence of the role of internal audit on the quality of the financial statements of the local government of the Mentawai Islands Regency.
 
This type of research is causative research. The population is 15 Regional Apparatus Work Units (SKPD) of the Mentawai Islands Regency. The sampling technique is the total sampling method. Techniques Data analysis using multiple linear regression.
 
The results showed that: (1) The level of accounting understanding had a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The role of internal audit has a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency.
Suggestions in apat continue to be improved. (2) The next research can expand the research variables by adding the variables of this research, namely: (1) For government agencies it is better to conduct a review of the understanding of accounting, as well as the role of internal audit in making financial reports so that the quality of financial reports from the government and other.

This study aims to examine the effect of return on assets, earnings per share, and net profit margin on stock prices. This research uses quantitative methods. The population of this study uses mining sub sector companies listed on the Indonesia Stock Exchange in 2019–2021. The proxy used to measure stock prices is the test of return on assets, earnings per share, and net profit margin on stock prices. The analytical method used in this study uses multiple linear regression analysis using the SPSS version 25 tool. This type of research uses secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange in 2019–2021. The results of the research return on assets (ROA), earning per share (EPS) and net profit margin (NPM) together have a significant positive effect on stock prices.

Kaizen is one of the company's strategies in increasing business productivity. In addition to being related to production management, kaizen is also related to human resource management. This can be in line with increase in employee performance. The implementation of kaizen on the factors of improving employee performance can not necessarily be done instantly, there needs to be a thorough adaptation that takes a long time to implement. In case, the researchers try to examine "Kaizen and its Implementation of Factors That Improve Company Employee Performance" through literature studies from various sources such as articles, books, and scientific journals. It was found that there are various point of performance improvement in the implementation of kaizen in a company. Not all factors can match one company to another. The implementation of kaizen that not all can be applied to the company also requires adjustments. This research is expected provide knowledge about kaizen & employee performance for all readers.

In this research, there are several things to aim at, namely to find out how the influence exerted by leverage, profitability and asset growth has on firm value. Quantitative methods used in this study accompanied by data sources in the form of secondary data. The sample used in a company in the processed food industry that is listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period using a purpose sampling method. In this study, 12 sample companies were selected with 36 observation data after being selected according to the provisions of the sample criteria. The model used in data analysis is panel data regression and processed with Eviews 12 software accompanied by several stages of testing.  The results obtained from data processing are simultaneously variable leverage, profitability and asset growth have an influence on firm value.  However, partially the leverage, profitability and asset growth variables have no effect on firm value.

Setiap kegiatan usaha atau bisnis kini terdorong untuk lebih berorientasi pada konsumen. Setiap perusahaan dituntut untuk memuaskan pelanggan dengan pelayanannya. Banyak perusahaan mulai menyadari pentingnya memberikan pelayanan yang berkualitas terhadap konsumen untuk mendapatkan umpan balik yang menguntungkan dari konsumen atau pelanggan. Bentuk dari perhatian perusahaan kepada pelanggan tersebut, jika perusahaan mempunyai bagian pelayanan pelanggan. Dimana bagian pelayanan pelanggan mempunyai tugas yaitu melayani seluruh keluhan dan saran para pelanggan terhadap produk yang ditawarkan perusahaan, yang bertujuan untuk mengetahui apa yang diharapkan oleh konsumen (consumer expectation) sehingga perusahaan dapat terus meningkatkan kinerjanya dimasa mendatang. Apabila perusahaan telah memberikan pelayanan sesuai dengan apa yang diharapkan konsumen maka konsumen akan merasa puas.
Kepuasan konsumen akan menciptakan perilaku konsumen yang sangat menguntungkan bagi perusahaan, beberapa bentuk perilaku konsumen yang menguntungkan bagi perusahaan seperti pengulangan transaksi, konsumen tidak berpindah ke penyedia produk dan jasa yang lain atau setia pada perusahaan, menceritakan reputasi baik dari perusahaan kepada orang lain, bersedia membayar lebih, dan lain sebagainya yang pada akhirnya perusahaan akan meraih pangsa pasar baru serta meningkatkan laba perusahaan.
Begitu pula sebaliknya, apabila konsumen merasa tidak puas terhadap pelayanan yang diberikan oleh perusahaan, maka akan menimbulkan perilaku yang merugikan bagi perusahaan yaitu konsumen akan berpindah kepada penyedia produk dan jasa lain, menceritakan reputasi buruk perusahaan kepada orang lain serta mengurangi kegiatan bisnis dengan perusahaan. Hal ini memberikan dampak yang sangat buruk bagi perusahaan yaitu perusahaan akan kehilangan pelanggannya dan perusahaan juga akan memiliki reputasi yang buruk di mata masyarakat.

Masjid merupakan salah satu organisasi non laba bidang keagamaan, sehingga perlu dilakukan penyusunan laporan keuangan sebagai bentuk pertanggungjawaban akuntabilitas dan transparansi kepada pemberi dana, anggota organisasi, kreditur, dan pihak lain yang menyediakan sumber daya. Penyusunan laporan keuangan entitas non laba dapat berpedoman kepada Interpretasi Standar Akuntansi Keuangan (ISAK) No.35. Dalam penelitian ini, peneliti ingin melihat kesesuaian laporan keuangan menurut ISAK No.35 serta bagaimana susunan laporan keuangan dan proses pencatatannya pada entitas masjid. Penelitian ini menggunakan metode penelitian kualitatif. Objek penelitian ini adalah Masjid Syamsul Ulum (MSU) Telkom University Bandung. Proses pengumpulan data dilakukan melalui kegiatan wawancara, observasi dan studi pustaka. Hasil penelitian ini, laporan keuangan yang disusun oleh pengurus Masjid Syamsul Ulum tidak sesuai dengan ISAK 35. Proses pencatatan akuntansinya pun masih dilakukan secara manual. Hasil rekonstruksi tersebut dapat menjadi bahan masukan dan pertimbangan bagi pihak organisasi dalam menerapkan standarisasi pencatatan keuangan ISAK 35.

Ilmu bisnis yang semakin berkembang, telah merumuskan pengetahuan baru, yang dinamakan knowledge management. Knowledge management menjelaskan bahwa SDM yang cerdas dan hak terhadap kekayaan intelektual menjadi sebuah aset yang lebih penting dalam organisasi daripada aset yang bersifat fisik atau finansial. Penelitian ini bertujuan untuk mengetahui apakah investasi aset tidak berwujud berpengaruh terhadap kinerja perusahaan. Selain itu penelitian ini juga bertujuan untuk mengisi kesenjangan penelitian terdahulu dan penelitian terdahulu juga terdapat inkosistensi terhadap hasil yang diberikan. Dalam penelitian ini, populasi yang digunakan adalah perusahaan BUMN sektor industri pengolahan yang terdaftar di Bursa Efek Indonesai periode 2019-2020. Jenis data yang digunakan adalah data sekunder dengan acuan menggunakan laporan keuangan. Teknik sampling digunakan adalah nonprobability sampling dengan metode purposive sampling serta sampel penelitian berjumlah 3 perusahaan dengan periode 2 tahun sehingga total data observasi berjumlah 6. Analisis data yang digunakan pada penelitian ini yaitu regresi linier sederhana.

ABSTRACT
 
               This study aims to determine the effect of work supervision, workload, and work stress on employee productivity in the stitching section at PT. Mangul Jaya Bekasi. This research uses probability sampling technique, namely simple random sampling technique. The total population of the stitching section at PT. Mangul Jaya Bekasi amounted to 301. In taking the sample the researchers used the solvin formula with a total sample of 75 respondents. The analytical tool used is multiple linear regression using IBM SPSS version 26 software. The results of this study show the equation of the regression that the work Supervision variable (X1) has no effect on Work Productivity Employees, Workload variable (X2) has a significant positive effect on Employee Work Productivity, and Work Stress variable (X3) has a significant positive effect on Employee Work Productivity. Work Supervision, Workload and Work Stress simultaneously have a significant positive effect on employee work productivity
 
Keywords: Work Supervision, Workload, Work Stress and Employee Work Productivity.
 
ABSTRAK                     Penelitian ini bertujuan untuk mengetahui pengaruh Pengawasan  kerja, beban kerja, dan stres kerja terhadap produktivitas kerja karyawan bagian jahitan di PT. Mangul Jaya Bekasi. Penelitian ini menggunakan teknik probability sampling, yaitu teknik simple random sampling. Jumlah populasi bagian jahitan di PT. Mangul Jaya Bekasi berjumlah 301. Dalam pengambilan sampel peneliti menggunakan rumus solvin dengan jumlah sampel 75 responden. Alat analisis yang digunakan adalah regresi linier berganda dengan menggunakan software IBM SPSS versi 26. Hasil penelitian ini menunjukkan persamaan regresi bahwa variabel Pengawasan Kerja tidak berpengaruh terhadap Produktivitas Kerja Karyawan, variabel Beban Kerja  berpengaruh positif signifikan terhadap Produktivitas Kerja Karyawan, dan variabel Stres Kerja berpengaruh positif signifikan terhadap Produktivitas Kerja Karyawan. Pengawasan Kerja, Beban Kerja dan Stres Kerja secara simultan berpengaruh positif signifikan terhadap produktivitas kerja karyawan 
Kata Kunci : Pengawasan Kerja, Beban Kerja, Stres Kerja dan Produktivitas Kerja Karyawan

PT Sengon Kondang Nusantara termasuk perusahaan pengolahan kayu cukup besar di kota Magelang. Oleh karena itu, SDM aset penting diperusahaan dalam hal ini harus meningkatkan SDM secara efektif dan efisien sehingga tercipta kinerja yang optimal untuk mencapai tujuan seperti mendapatkan keuntungan. Usaha pencapaian tujuan organisasi tidak terlepas dari bagaimana seorang pemimpin meningkatkan kinerja karyawannya melalui motivasi, karena pada dasarnya karyawan juga mempunyai kebutuhan dan harapan yang berbeda. Dalam kaitannya dengan kinerja karyawan, diantaranya adalah faktor kepemimpinan dan budaya organisasinya sehingga menarik untuk dilakukan penelitian apakah mempunyai pengaruh yang signifikan terhadap kinerja dari karyawan, faktor manakah yang mempunyai pengaruh dominan terhadap kinerja karyawan dan perbaikan apa yang digunakan untuk meningkatkan kinerja SDM dalam era revolusi industri 4.0.

This review plans to decide the impact of spending plan interest, work significant data, lucidity of spending plan objectives and financial plan accentuation to monetary leeway. The populace utilized in this review is the Regional Device Organization (OPD). In light of information acquired from the Official Site, there are 30 OPD that comprise of Dinas, Badan, Kecamatan workplaces and Inspectorates. The examining technique utilized in this review is the soaked example strategy. The quantity of examination tests is 60 respondents (30 OPD). Information utilized as essential information acquired straightforwardly from the field or information obtained from witnesses got through surveys with the respondents and direct perceptions at the review site. This review utilizes different direct relapse examination with the SPSS 25 program. The outcomes showed that monetary cooperation affected monetary leeway with a critical worth of 0,000, work applicable data affected monetary leeway with a huge worth of 0.000, spending plan objective clearness affected monetary leeway with a huge worth of 0.000, spending plan accentuation have no impact on monetary leeway with a huge worth of 0.000.

The industrial revolution makes a person have to think critically and creatively with implementation through entrepreneurship, namely in the form of micro, small and medium enterprises which until now have become one of the potential and promising business opportunities. Development of micro, small and medium enterprises will increase business competition, such as UD Toya Mertaada, which is located in Sari Mekar Village, must implement a business strategy so that the business being run has a competitive advantage.
This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interview technique used is an unstructured interview which freely asks various questions to the informant. Interviews were conducted with business owners, employees, and several consumers.
The results obtained based on the SWOT analysis show that UD Toya Mertaada is in Quadrant I. This indicates that UD Toya Mertaada has great opportunities and strengths so that they can take advantage of existing opportunities. It can be concluded that the strategy implemented is to support an aggressive growth policy (Growth Oriented Strategy), with the implementation of this strategy UD Toya Mertaada can maximize its strengths to take the opportunities that exist so that it can compete with other businesses, and it is even possible to win the business competition.

An airport is a land and water area with certain boundaries that is used as a place for aircraft to land and take off, boarding and dropping passengers, loading and unloading goods, and places for intra and inter-mode transportation, which are equipped with aviation safety and security facilities, as well as other facilities. products and other supporting facilities. Lion Air is the largest private airline in Indonesia, where the airline controls most of the domestic market share.
This study used qualitative research methods. Qualitative research methods are often called naturalistic research methods because the research is carried out in natural conditions (natural settings).
The results of this study explain the marketing strategy at the Air Lion Airline which, the challenges of implementing MPR include HR implementing Marketing Public Relations must be able to develop and improve IT capabilities on the basis of intellectual capacity, must understand data from research results, must understand the flow of research base data analysis , and coordination with related parties so that there is no coordination gap, must be able to have good relations with management who is the decision maker, HR implementing Marketing Public Relations must have a team leader mindset, and provide input to superiors.

Media sosial adalah salah satu dari perkembangan teknonologi informasi dimana penggunanya dapat bersosial melalui jaringan media internet, para pengguna media sosial dapat membeagikan pengalamannya kepada orang lain, baik yang dekat maupun jauh. Pengguna tiktok terus menerus mengalami peningkatan, pada tahun 2022 penngguna yang berusia diatas 18 tahun meningkat menjadi 99,1 juta prang pada kuartal II 2022, sehingga pemanfaatan tiktok juag terus berkembang, menjadi salaah satu e-commerce bagi para penggunanya. Banyak orang mulai memahami perkembangan dan konsekuensi signifikan dari internet, dan saingan mereka telah banyak melakukan inovasi dan penjualan melalui internet. Karena itu, media pemasaran akan menjadi pnekanan utama dari penelitian ini akan ditempatkan pada pemasaran media sosial, yang merupakan subbidang pemasaran internet. Dari penelitian ini diketahui bahwa tiktok bukanlah sekedar media sosial yang hanya sekedar berbagi informasi kepada orang lain, tiktok juga dapat menjadi sebuah pasar tempat bertransasksi antar penjual dan pembeli. Tiktok juga memiliki beberpa vitur yang dipakai dalam penjualan, strategi pemasaran dan arah pemasaran.

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, pertumbuhan penjualan, dan likuiditas terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan pada penelitian ini merupakan data yang diperoleh dari laporan keuangan perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2021. Proksi yang digunakan untuk mengukur penghindaran pajak pada penelitian ini menggunakan cash effective tax rate (CETR). Metode analisis yang digunakan pada penelitian ini adalah analisis regresi data panel dengan menggunakan perangkat E-views versi 12. Hasil dari penelitian ini adalah secara parsial variabel sales growth berpengaruh positif terhadap tax avoidance, sedangkan variabel profitabilitas dan likuiditas secara parsial tidak berpengaruh terhadap tax avoidance.

Abstrac : One of the most important pillars in Indonesia economy is MSMEs (Micro Small Medium Enterprises). But unfortunately, currently the pandemic become the one of the biggest problems for MSMEs to survive. COVID-19 pandemic changed all human lives, especially in the economic aspect. This crises cause income decreased and even so many company terminated their employee. Not only that, there are so many government regulations which cause restrictions to be able to increase their sales transactions of MSMEs products. Unbalanced between production and operation causing loss at their end. Offcourse, in this case, creativity and innovation are needed to be able to survive. Currently, MSMEs must do business development, innovate and keep fighting in the midst of modernization. The utilization of digital platform as the one of media promotion and MSMEs sales channel turned out to be less influential, due to the decrease in consumer purchasing power. Cooperation and support from various parties are needed, especially from government, marketplace and logistic companies that care about MSMEs which affected by the pandemic.

In order to improve the quality of human resources in dealing with emergency conditions, it is necessary to implement an emergency training program for employees. There is a need for research on identifying problems related to emergency training programs for employees who work at airports in order to provide knowledge so that they are alert and responsive to emergencies that occur. So far, it has not set about solutions to overcome problems related to emergency training programs for employees at West Java International Airport. This research was conducted in West Java. This type of research is qualitative. This study uses interview and documentation methods as data collection techniques. The results of this study indicate that in dealing with emergencies in the entire area of West Java International Airport, emergency procedures have been made, including: emergency preparedness procedures, emergency response procedures, post-emergency recovery procedures and supported by instructions. work related to emergencies, which is the division of organizational responsibilities for the emergency response team.

Perkembangan sektor agrikultur dalam menunjang kemajuan perekonomian di Indonesia membuat peluang usaha semakin besar, sehingga banyak investor yang tertarik pada sektor tersebut. Maka perusahaan agrikultur harus memberikan informasi yang relevan dan andal terkait dengan kinerja perusahaannya serta pengelolaan keuangan perusahaan harus dijalankan dengan baik berdasarkan PSAK 69. Oleh karena itu, tujuan penelitian ini adalah untuk menganalisis bagaimana perlakuan akuntansi aset biologis berdasarkan PSAK 69 yang telah dilakukan oleh salah satu perusahaan agrikultur yaitu PT Astra Agro Lestari Tbk sebagai dasar pengakuan dan pengukuran elemen laporan keuangan. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan pendekatan studi kasus. Sumber data yang diperoleh menggunakan sumber data sekunder yaitu laporan keuangan pada PT Astra Agro Lestari Tbk tahun 2020-2021. Hasil penelitian ini menunjukan bahwa PT Astra Agro Lestari Tbk dalam perlakuan akuntansi aset biologis sudah sesuai dengan PSAK 69 mengenai Agrikultur.

Perdagangan elektronik, yang biasa dikenal sebagai "e-commerce," mengacu pada praktik melakukan transaksi komersial secara online melalui penggunaan jaringan seperti internet.  Transaksi ini mungkin termasuk pertukaran baik komoditas atau jasa.  Pertumbuhan jumlah situs web e-commerce yang berkembang secara signifikan, terutama di Indonesia selama beberapa tahun terakhir Persaingan bisnis tumbuh lebih keras dan lebih agresif dari sebelumnya.  Setiap pemilik toko atau aktor internet bisnis yang beroperasi secara online berusaha untuk mengalahkan satu sama lain dalam hal jumlah kunjungan yang mereka dapatkan.  banyak orang ke halaman web toko internet perusahaan yang mereka miliki.  Ada banyak strategi berbeda yang dapat digunakan untuk meningkatkan jumlah orang yang mengunjungi halaman situs web, khususnya bisnis online. Memanfaatkan blog, optimisasi mesin pencari, memasang iklan melalui google adsense atau halaman penggemar facebook, dan memanfaatkan media jejaring sosial adalah beberapa pendekatan yang lebih umum. Sebenarnya, pola ini telah meningkat selama beberapa tahun terakhir, seperti halnya penggunaan aplikasi seluler (instant messenger) yang tumbuh dengan kecepatan yang tidak kalah cepat dengan web bahkan mengalahkan sistem operasional pada web. Pada penelitian ini pendekatan yang akan dibahas secara lebih rinci adalah salah satu yang berkaitan dengan teknik untuk menggunakan mesin pencari optimasi, juga dikenal sebagai Search Engine Optimization (SEO).  Teknik-teknik ini akan digunakan untuk meningkatkan jumlah pengunjung yang masuk ke halaman situs web, dan juga akan digunakan agar halaman situs web dapat dideteksi atau dilacak dengan baik di mesin pencari.

Pada setiap perusahaan baik Badan Usaha Milik Negara maupun perusahaan swasta senantiasa membutuhkan beberapa faktor penunjang agar perusahaannya dapat beroperasi dan berkembang serta bersaing dengan perusahaan lain. Salah satu faktor penunjang yang sering disebut dengan sumber daya manusia atau karyawan. Karyawan merupakan aset atau modal utama dari suatu perusahaan karena mereka selalu berperan aktif dan menentukan berbagai kegiatan perusahaan dalam usaha pencapaian tujuan perusahaan.
Pada era globalisasi saat ini setiap perusahaan akan selalu dituntut untuk dapat meningkatkan mutu serta produktivitas karyawannya.
Untuk itu diperlukan suatu pelaksanaan program training yang diadakan oleh perusahaan dengan maksud dapat membentuk sumber daya manusia yang memiliki kemampuan untuk bekerja lebih efektif dan efisien serta mampu mengikuti perkembangan dan tuntutan teknologi.
 
Pada penulisan ini, penulis memilih masalah mengenai Hubungan Pelaksanaan Program Pendidikan dan Latihan Terhadap Produktivitas Kerja PT. Biovital Victoria Indonesia.

Recently, china or what we know  as the bamboo curtain country was shocked by the news that one of its 55-years-old citizens from Wuhan, Hubei Province, was infected with a new deadly virus on November 17, 2019. which then spread as a worldwide pandemic. A new type of coronavirus known as SARS-CoV-2 is the cause of this pandemic. In Indonesia, the first case of this virus was found in March 2020. This virus in Indonesia causes an increasing number of deaths, the government’s efforts to accelerate the handling of COVID-19, especially for the aviation sector, by published the circular of the Task Force for the Acceleration of Handling Covid-19 Number 4 of 2020 which limits the travel of people to or from an area  in order to accelerate the handling of the spread of the Covid-19 virus.  This is one of the triggers for the decreased in the number of passengers at  Kupang El Tari International Airport.
This type of research is a mixed type of research  with a comparative descriptive method, which is to compare the period before and during the Covid-19 Pandemic. In this study, the author only wants to explain the existing data. The method used in this study is a mixed method because the variables studied used data in the form of numbers and verbal data obtained from interviews, observations and documentation.
The results of this study can be concluded that the number of passengers in 2019 and 2020 is different.The number of departing passengers at Kupang El Tari International Airport in 2020 are fluctuated. Sometimes up and sometimes down. So, the decrease in the number of passengers from 2019 - 2020 was 44% or 358,324 passengers. So the decrease is significant.

The Covid-19 pandemic is very dangerous and has resulted in many activities being delayed and causing new regulations to prevent it. The Covid-19 pandemic has also had an impact on air transportation modes, especially for Avsec (Aviation Security) officers. The purpose of this study was to determine whether the work environment and discipline had an effect on the performance of Avsec officers at Juanda International Airport, Surabaya. Using the quantitative method a sample of 80 Avsec officers. Data was collected by distributing questionnaires, which were then processed through SPSS version 25. As a result of the study, there was a significant simultaneously and partially significant effect on the performance of Avsec officers with a significance value of 0.00 < 0.05 and a significant value of work environment variable 0, 00 < 0.05 means that the work environment partially affects the performance of Avsec officers, while the discipline variable has a significant value of 0.00 < 0.05, which means that the discipline variable affects the performance of Avsec officers. The effect of work environment and discipline on Avsec (Aviation Security) officers is 69.1% while the remaining 30.9% is influenced by other variables.

This study aims to examine the relationship between R&D intensity and firm performance of the manufacturing company listed in Indonesia Stock Exchange (IDX) 2015-2017. The sample observation used were manufacturing companies listed on Kompas 100 Index 2015 to 2017 observations.  This data used was obtained from Badan Pusat Statistik and Indonesian Stock Exchange. The number of samples used is 65 manufacturing companies listed on Kompas 100 index. The technical analysis is linear regression, descriptive analysis and significant test. The result of this study is R&D intensity affects on the firm performance, while leverage, growth sales, and firm size as control variables. Based n t test only R&D intensity variable who have a significant effect on firm performance. The implication of this analysis we predict that R&D activities support stabilization in financial condition of the company. We welcome future studies the continue our reseacrh aboout the effect R&D activities on financial sustainability.

Komodo Labuan bajo Airport is one of the companies that offers services in the field of aviation that will use air transportation services,.Before boarding the avsec officer will check the completeness of the trip before entering the area within the airport (check in ).in handling the avsec officer,of course there are several things which is an advantage for the company and Avsec officers,such as in terms of service,for service users so that the output obtained by the company will also be better.knowing the obstacles faced in the service of the airport operator unit during the pandemic.
          The study use a qualitative method.the data sources used are primary data and secondary data.the method or documentation technique used in this study is to obtain interview and observation data based on the results of research that has been carried out.The results of the study show that (1) the optimization of the Airport Operator unit service includes ensuring that passengers meet flight requirements during the covid 19 pandemic.(2) The problem is that many Avsec officers do not comply with health protocols such as crowding,not wearing masks,not keeping their distance,even playing with cellphones while checking passengers,and it happened that one of the passenggers did not meet one flight requirement.however,it is allowed to enter or travel.

ABSTRAK
Barang Berbahaya (Dangerous goods)  adalah unsur-unsur zat bahan dan atau barang berbahaya yang sangat peka terhadap suhu udara, tekanan dan getaran serta dapat mengganggu terhadap kesehatan manusia maupun binatang, dapat menggangu serta membahayakan keselamatan penerbangan dan dapat merusakkan peralatan pengangkutan. Penelitian tugas akhir ini bertujuan untuk mengetahui lebih dalam tentang pengetahuan penumpang terkait barang bawaan berbahaya di Bandar Udara Sultan Muhammad Salahuddin Bima. Penulis menggunakan metode kuantitatif dengan pengambilan datanya melalui kuesioner yang berisi 20 pertanyaan kemudian dibagikan kepada 50 responden yakni penumpang di Bandar Udara Sultan Muhammad Salahudin Bima secara acak..
Berdasarkan hasil perhitungan dan pengukuran indeks pengetahuan penumpang terkait barang bawaan berbahaya adalah sebesar 4 (Sangat Tahu). Nilai rata-rata (mean) yang di dapatkan dari hasil pengumpulan data menggunakan kuesioner yaitu sebesar 83,90 dan nilai tertinggi dari item pertanyaan yaitu “Pada saat pemeriksaan di Security Check Point 1 maupun Security Check Point 2 penumpang wajib melepaskan jam tangan, ikat pinggang, topi, jaket” sebesar 4,58. Sedangkan nilai terendah dari item pertanyaan yaitu “Power bank dengan kapasitas lebih dari 160 WH tidak diperbolehkan masuk ke dalam kabin pesawat udara” dan “dan Parfum atau zat cair dengan berat 120 ml tidak diperbolehkan untuk dibawa masuk ke dalam kabin pesawat udara” sebesar 3,88.

This study aims to examine the effect of liabilities and equity on profitability (Studies of Banking Companies Listed on the Indonesia Stock Exchange in 2019-2021). The samples and data in this study were taken from banking companies listed on the IDX for 2019-2021 in the financial statements and annual reports for that period. The method used is sampling. The method used in this study uses the normality test method with multiple linear regression analysis. Based on the research results, liability has a positive and significant effect on profitability, while equity has no effect and is not significant on profitability.

This study aims to measure the extent to which the level of service quality on the level of customer satisfaction of PT Bank Central Asia Tbk. Suryopranoto Branch. This research uses descriptive quantitative analysis methodology with correlation analysis, determination analysis, and regression analysis. This study has 40 (forty) respondents consisting of men and women. The data used are quantitative data obtained from questionnaires distributed to respondents from PT. BANK BCA Tbk. KCU Suryopranoto Jl. Suryopranoto, Central Jakarta. The results of this study indicate that from that customer satisfaction (X) increases positively and is influenced by service, if there is no (x = o), then the level of satisfaction increases positively. There is a very strong relationship between service and customer satisfaction 79.21%, meaning the other factors are 20.79%.

Apron Movement Control (AMC) is an airport personnel who has a license and rating to carry out supervision of order, safety of traffic movements on the apron, ensure the cleanliness of the apron area and determine aircraft parking. One of the aims of the supervision carried out by Apron Movement Control (AMC) is to create discipline for service users in flight activities. The purpose of this study was to find out how the Apron Movement Control unit supervises service user discipline and how the Apron Movement Control unit disciplines service users at Komodo Airport Labuan Bajo.
This research is a qualitative research using primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The observation is to conduct a review or direct observation on the AMC unit. Interviews in this study were 2 AMC personnel. The documentation is taking data during observations and interviews, as well as taking pictures during field activities.
The results of this study can be concluded that the supervision of the AMC unit on the discipline of service users is to supervise all operational activities on the apron such as supervision of the speed of GSE vehicles and also officers' vehicles, supervision of the mobility of people or passengers, supervision of equipment that must be used by officers such as safety vests, supervision of engine running up, supervision during refuelling, and also supervision of the cleanliness of the apron area. The way the AMC unit disciplines service users on the air side (apron) is to supervise all mobility of people/passengers, then for Ground Handling officers if they violate the rules, they must take action from AMC. The action taken is a direct warning to the person concerned and if the warning is given to the same person three times, then the airport is revoked or detained, so that the person concerned is not allowed or prohibited to work in the apron area or in the air side area

Pada setiap perusahaan baik Badan Usaha Milik Negara maupun perusahaan swasta senantiasa membutuhkan beberapa faktor penunjang agar perusahaannya dapat beroperasi dan berkembang serta bersaing dengan perusahaan lain. Salah satu faktor penunjang yang sering disebut dengan sumber daya manusia atau karyawan. Karyawan merupakan aset atau modal utama dari suatu perusahaan karena mereka selalu berperan aktif dan menentukan berbagai kegiatan perusahaan dalam usaha pencapaian tujuan perusahaan.
Pada era globalisasi saat ini setiap perusahaan akan selalu dituntut untuk dapat meningkatkan mutu serta produktivitas karyawannya.
Untuk itu diperlukan suatu pelaksanaan program training yang diadakan oleh perusahaan dengan maksud dapat membentuk sumber daya manusia yang memiliki kemampuan untuk bekerja lebih efektif dan efisien serta mampu mengikuti perkembangan dan tuntutan teknologi.

Kualifikasi usaha jasa konstruksi adalah pembagian grade dalam jasa konstruksi  dan merupakan salah satu penentu besarnya tarif pajak. Pengenaan pajak akan mengurangi laba, oleh karena itu perusahaan sebaiknya mempunyai perencanaan pajak guna memperoleh pengenaan pajak yang serendah-rendahnya (efisien). Kegiatan penelitian memiliki tujuan dapat memberikan informasi tentang penerapan kualifikasi usaha dan efisiensi pajak pada perusahaan jasa konstruksi. Penelitian ini bisa memberikan informasi serta beberapa pendapat yang diperlukan untuk perusahaan. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Teknik pengumpulan data yang digunakan untuk penelitian ini wawancara serta dokumentasi.
Teknik analisis dilakukan dengan cara menganalisis laporan laba rugi tahun 2018, menganalisis Sertifikat Badan Usaha Jasa Konstruksi, menganalisis Sertifikat Keahlian Tenaga Kerja, menghitung besarnya pajak, dan menghitung efisiensi pajak. Berdasarkan hasil penelitian, CV. Cipta Persada merupakan perusahan pelaksana jasa konstruksi. Penerapan kualifikasi usaha pada CV. Cipta Persada sudah sesuai dengan peraturan terbaru (LPJK No. 3 tahun 2017) dan telah melakukan perencanaan pajaknya secara efisien sebesar 11%.

Supadio Internasional Airport Pontianak adalah bandar udara Internasional yang melayani rute penerbangan domestik dan internasional yang mulai beroperasi sejak tahun 2017. Meskipun selalu mengalami peningkatan jumlah penumpang, di Bandar Udara Internasional Pontianak masih terdapat beberapa masalah, salah satunya di kawasan Ramp Handling. Adapun masalah yang sering terjadi yaitu faktor cuaca dan kerusakan pada pesawat, yang menyebabkan para penumpang yang akan melakukan penerbangan tidak mendapatkan pelayanan yang memuaskan. Selain itu, terdapat perbedaan dengan tahun sebelumnya yaitu adanya pandemi covid-19. Tujuan penelitian ini adalah untuk mengetahui untuk mengetahui aktivitas Ramp Handling pada masa pandemi Covid-19 yang dapat menunjang kelancaran operasional penerbangan di Bandar Udara Internasional Supadio Pontianak.
Penelitian ini dilaksanakan di Bandar Udara Internasional Supadio Pontianak. Proses pengumpulan data ini berlangsung sejak tanggal 23 Mei s/d 10 Juni 2022 dengan menggunakan metode penelitian kualitatif. Dalam pengumpulan data melalui studi pustaka, wawancara terhadap informan serta observasi.
Hasil dari penelitian tentang analisis aktivitas bagian petugas Ramp Handling dimasa pandemi Covid-19 di Bandara Supadio Pontianak, hal ini dapat disimpulkan bahwa secara umum petugas ramp handling telah melakukan tugas dan tanggung jawab dengan baik dalam melakukan pelayanan terhadap penumpang yang akan melakukan perjalanan udara dalam masa pandemi Covid-19. kurangnya petugas ramp handling di masa pandemi menjadi kendala dalam kegiatan ramp handling.

Penelitian ini untuk mengetahui pengaruh manajemen digital terhadap UMKM dipasar kramat jati jakarta timur di era new normal. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Subyek penelitian pedagang minuman, bakso & mie ayam, RM padang, dan ayam bakar. Hasil penelitian dan analisis bahwa pengaruh manajemen digital terhadap penjualan UMKM di pasar kramat jati, untuk minuman 196%, RM padang 75%, bakso dan mie ayam 67%, ayam bakar 50%

The addition of the capacity of the domestic departure terminal room greatly affects passengers in terms of the quality of services provided by the airport, which can be assessed by passengers, in terms of meeting the needs of passengers. Passengers will feel satisfied if their needs and desires have been met. The purpose of this study is 1) To determine the effect of increasing the capacity of the domestic departure terminal space on the quality of public services at Sultan Hasanuddin International Airport Makassar. 2) To find out how big the effect of increasing the capacity of the domestic departure terminal space on the quality of public services at Sultan Hasanuddin International Airport Makassar.
This study employed a quantitative research method. The research approach used was inferential statistics. The instrument used in this study was a questionnaire. The number of samples was taken using the Slovin technique. The number of research respondents was as many as 100 passengers. The analysis used to answer the problem formulation was a simple linear regression analysis assisted by using the SPSS v.24.0 computer statistical application program.
The results of this study indicate that there is an effect of increasing the capacity of the domestic departure terminal space on the quality of public services at Sultan Hasanuddin International Airport Makassar. This is evidenced by the significant value of 0.00. Besides the addition of the domestic departure terminal room capacity contributes to the quality of public services at Sultan Hasanuddin International Airport Makassar by 47.5%.

Investasi adalah suatu kegiatan yang dilakukan oleh seorang penanam modal dalam menanamkan modalnya dengan tujuan untuk mengharapkan imbalan berupa deviden dan memperoleh hasil yang diharapkan secara maksimal. Pasar modal dapat diartikan sebagai pasar yang menyediakan berbagai instrumen keuangan yang dapat diperdagangkan, dapat berupa modal pribadi atau utang dan dapat diterbitkan oleh pemerintah atau pihak swasta. Setiap investor yang berinvestasi di pasar modal tentunya memiliki portofolio dan harus mendiversifikasikan portofolio tersebut guna meminimalkan risiko yang harus diterima. Kajian ini mengacu pada pembentukan portofolio pada masa krisis ekonomi yang melanda Indonesia seperti krisis moneter 1998, krisis keuangan global 2008, krisis ekonomi Dolar AS 2013, dan krisis ekonomi pandemi COVID-19.
Kesimpulan penelitian ini menunjukkan bahwa pada krisis moneter 1998 sektor yang masuk dalam pembentukan portofolio optimal adalah sektor industri, pada krisis ekonomi global 2008 terdapat sektor perbankan dan sektor f&b, pada krisis ekonomi US Dollar 2013 terdapat sektor tembakau dan sektor industri, dan krisis ekonomi pandemi. Covid-19 2019 meliputi sektor farmasi dan sektor pertambangan.

Kehadiran Artificial Intelligence (AI) di era revolusi industri 4.0 telah memberikan kemudahan dalam hal otomatisasi dan kontrol serta meningkatkan proses audit dengan efisien. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi auditor tentang kemudahan artificial intelligence dalam meningkatkan proses audit. Penelitian ini menggunakan teknik analisis data berupa studi literatur dengan pengumpulan data berupa literatur review yang dianalisis secara induktif. Hasil penelitian menunjukkan bahwa potensi keberadaan artificial intelligence dapat mempengaruhi persepsi dari perilaku auditor dalam peningkatan proses audit. Namun dalam menerapkan artificial intelligence pada proses audit, maka semakin banyak tantangan dan tanggung jawab yang dimiliki oleh auditor. Penulis berharap untuk memberikan gambaran terkait penerapan artificial intelligence yang dapat memudahkan auditor dalam melakukan proses audit.

            The purpose of this study was to determine the monitoring system for Terminal Inspection Service (TIS) facilities at Rahadi Oesman Airport, Ketapang, to determine the performance of Terminal Inspection Service (TIS) officers against the Standard Operational Procedure (SOP) at Rahadi Oesman Airport, Ketapang.
            This research was conducted at Rahadi Oesman Airport Terminal Ketapang covering data obtained from company documents through interviews. The method used in this study uses qualitative methods and data analysis techniques as follows: Data reduction, data presentation, and data verification.
The facility supervision system at Rahadi Oesman Airport Ketapang is carried out routinely by Terminal inspection service (TIS) officers and the results of the report are submitted to the head of Rahadi Oesman Airport for policy making and follow-up. The performance of the Terminal Inspection Service (TIS) officers is in accordance with the Standard Operational Procedure (SOP) as evidenced by the suitability of the performance carried out and strengthened by the results of the officer's report.

ABSTRACT
The purpose of making this research journal is to conduct a business assessment of PT Garuda Indonesia (Persero) Tbk, namely evaluating and measuring the level of financial health of PT Garuda Indonesia (Persero) Tbk with indicators of liquidity ratios, solvency, activity and profitability. The research method used is library research, namely by studying relevant data from various sources. The author uses secondary data in the form of financial statements for 2017 to 2020. The analytical model used in this research is Cash Ratio, Current Ratio, Inventory Turnover, TATO, Collections Periods, ROE, ROI and Total Own Capital to Total Assets. Financial data is taken from the financial statements of PT Garuda Indonesia (Persero) Tbk in the form of Income Statement and Balance Sheet. The level of health is measured based on the Decree of the Minister of SOE No.Kep 100/MBU/2002 where PT Garuda Indonesia (Persero) Tbk is included in the Non-Infrastructure SOE. The results of this study indicate the indicator has decreased every year. So it can be concluded that PT Garuda Indonesia (Persero) Tbk has Unhealthy business and financial performance with CCC predicate in 2017 to 2019 and CC predicate in 2020.

Penelitian ini menguji pengaruh profitabilitas, leverage, dewan komisaris independent, ukuran perusahaan dan kepemilikan institusional terhadap agresivitas pajak. Populasi penelitian adalah perusahaan manufaktur sub sector industry makanan dan minuman yang terdaftar di BEI periode 2018-2021. Jumlah sampel 67 perusahaan. Penelitian menggunakan purposive sampling dalam pengambilan sampel. Peneliti menggunakan analisis regresi linear berganda pada struktur data panel. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan institusional berpengaruh positif terhadap agresivitas pajak. Sedangkan, untuk leverage dan dewan komisaris independent berpengaruh negative terhadap agresivitas pajak. Penelitian memberikan kontribusi penting bagi regulator karena membantu dalam mempertimbangkan kebijakan-kebijakan terkait dengan beban pajak penghasilan perusahaan.

In order to improve the quality of human resources in dealing with emergency conditions, it is necessary to implement an emergency training program for employees. There is a need for research on identifying problems related to emergency training programs for employees who work at airports in order to provide knowledge so that they are alert and responsive to emergencies that occur. So far, it has not set about solutions to overcome problems related to emergency training programs for employees at West Java International Airport. This research was conducted in West Java. This type of research is qualitative. This study uses interview and documentation methods as data collection techniques. The results of this study indicate that in dealing with emergencies in the entire area of West Java International Airport, emergency procedures have been made, including: emergency preparedness procedures, emergency response procedures, post-emergency recovery procedures and supported by instructions. work related to emergencies, which is the division of organizational responsibilities for the emergency response team.

This study aims to determine the effect of: 1) the tourism sector on poverty during the Covid-19 period. 2) The tourism sector to absorb labor during the Covid-19 period. The research method used is quantitative research. While the type used is associative research method which aims to determine the influence or relationship between two or more variables. The collection of data and information in this study used secondary data with a data collection method, namely time series (time series) over a period of three years 2018-2020. The results of this study indicate that there is a positive and significant influence between the tourism sector on poverty and the contribution of the influence given is 41.2%. This study also shows a positive and significant influence between the tourism sectors on employment with the contribution of the influence given that is equal to 82.7%. Meanwhile, based on the individual parameter significance test, it was obtained t count (3.711) > t table (2.132) on the Poverty variable, which means H0 was rejected and H1 was accepted, while in the Labor Absorption variable obtained t count (4.373) > t table (2.132), then H0 rejected and H1 accepted. So the conclusion in this study is that tourism has a significant effect on poverty and employment.

The world of aviation is currently experiencing a fairly rapid development with the large number of requests for passengers to travel for vacation or business purposes. With this request, Sriwijaya Air always provides the best service, including handling delays / delays 1) To find out what obstacles are faced by Sriwijaya Air Airlines in dealing with passengers who experience flight delays (delay) at Pontianak Supadio International Airport 2) To knowing how to handle passengers who experience flight delays on Sriwijaya Air at Supadio Pontianak International Airport. 3) To find out how Sriwijaya Air is responsible for passengers who experience flight delays that occur on Sriwijaya Air Airlines at Supadio Pontianak International Airport.
 The research method used in this study is a qualitative method with data collection methods carried out by direct observation, interviews and documentation. Observations were made at Pontianak Supadio International Airport in September. Meanwhile, direct interviews were conducted with Sriwijaya Air airline officers at Supadio Pontianak International Airport.
 The results of this study indicate that 1) that Sriwijaya Air airline officers are still experiencing problems, both problems when coordinating between divisions and obstacles in dealing with passengers during delays, 2) In this case Sriwijaya Air airline follows the procedures in handling it. Prior to providing compensation to passengers, Sriwijaya Air also provided information/announcements manually or through the AOCC, served passengers with a friendly and smiling face, and provided compensation in accordance with flight delays, 3) Sriwijaya Air airline is responsible for the airline a number of compensations. the loss stipulated by the applicable laws and regulations for the loss suffered by the passenger, but it is still possible for the passenger to obtain greater compensation by proving that the airline made a deliberate mistake.

This study aims to determine the effect of Sustainability Reporting on Firm Value. The population of this study are non-financial companies from 2018-2020. The sampling method used in this research is purposive sampling method with predetermined criteria so as to produce 138 samples of non-financial companies to be studied. The data used are secondary data in the form of financial reports and company annual reports obtained through the website www.idx.co.id. The results of this study show that the Sustainability Report has a positive and significant effect on firm value

The growth in the number of PPNPN at Domine Eduard Osok Airport is significantly higher than the number of civil servants. addition to balance effectiveness in the work environment of Class I Airport Domine Eduard Osok Sorong, West Papua. Affective commitment is a person's emotional attachment to work or organization. The existence of emotional attachment felt by Government Employees Non Civil Servants triggers the emergence of loyalty, where this loyalty has an impact on their desire to devote themselves to the agency. This study uses quantitative methods with a total of 30 respondents. The data collection technique uses a questionnaire which is distributed to the sample, namely Government Employees, Non-Civil Servants. In his confirmation, validity and reliability tests were carried out, simple linear regression tests, and the coefficient of determination using IBM SPSS Statistics 26. Based on the hypothesis regarding the effect of affective commitment on the loyalty of Government Employees Non Civil Servants, the calculated f value was 32,802 with a significance of 0,000 and from the results of the coefficient test determination to obtain a correlation value between variables of 0.734 and an r2 value of 0.539 or 53.9% and 46.1% which are influenced by other variables outside this study.

Since early March 2020, the Covid 19 pandemic has hit Indonesia and brought a major disaster to the world of aviation. This is evidenced by the drastic decrease in the number of passengers and aircraft at Ende Airport. Travel requirements and PSBB policies discourage people from traveling by air. Ende Airport's operational activities have decreased drastically due to the Covid 19 pandemic. This study aims to find out what efforts have been made to recover and increase operational activities after the Covid 19 pandemic and what obstacles have become obstacles in efforts to implement recovery and increase operational activities at H. Hasan Aroeboesman Ende after Covid-19.pandemic.
The research was conducted qualitatively using primary and secondary data. Efforts to restore and increase Ende Airport operational activities after the Covid-19 pandemic are efforts originating from Ende Airport to improve and restore its airport operations after the Covid-19 pandemic.  This study uses qualitative methods, obtained from primary and secondary data. Primary data is done by data, observation, interviews, and secondary data is done by documentation and literature study. This research was carried out at Ende Airport in August and September 2022.
The results of this research are Ende Airport's efforts to improve and restore its post-pandemic airport operations, including: carrying out promotions, trying to create new flight routes, preparing places for rapid tests and coordinating with the local health office to administer vaccines. The obstacles that hinder this effort are the high ticket prices, the views of the public who are still worried about using air transportation services due to the Covid 19 pandemic and a lack of understanding about the requirements for people's travel by air transportation.

The purpose of this study was to determine the effect of Third Party Funds, Loan Debt Ratio and Operational Cost of Operating Income on Return On Assets in Rural Banks in Buleleng Regency. The type of data from this research is quantitative and qualitative data. Sources of data in this study are primary data and secondary data.
The problem in this study is whether third- party funds affect the return on assets in rural banks in Buleleng regency, whether the loan debt ratio affects the return on assets in rural banks in Buleleng, whether operational costs of operating income affect the return on assets in rural banks in Buleleng regency and whether third-party funds, loan debt ratio and operating income operational costs affect the return on assets in rural banks in Buleleng regency.
The results of this study are that third party funds have a negative and significant effect on return on assets in rural banks in Buleleng Regency, loan to debt ratio has a negative but not significant effect on return on assets in rural banks in Buleleng, operational costs of income operational has a negative and significant effect on return on assets in rural banks in Buleleng Regency and third party funds, loan to debt ratio, and operational costs of operating income have a significant effect on return on assets in rural banks in Buleleng Regency

Penelitian ini bertujuan Untuk Mengetahui bagaimana penerapan bagasi berbayar pada maskapai Lion Air di bandara komodo Labuan Bajo Nusa Tenggara Timur serta Mengetahui bagaimana minat penumpang  terhadap penerapan bagasi berbayar pada maskapai Lion Air di bandara komodo Labuan Bajo Nusa Tenggara Timur
Penelitian ini menggunakan metode kualitatif. Untuk teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi dengan dokumen pendukung untuk menjawab rumusan masalah penelitian maka peneliti melakukan 3 tahapan analisi data yang terdiri dari reduksi data, penyajian data, dan pengambilan kesimpulan
Hasil penelitian ini menunjukan bahwa penerapan bagasi berbayar pada Maskapai Lion Air di Bandar Udara Komodo Labuan Bajo, Nusa Tenggara Timur adalah penerapan bagasi berbayar lion air memberikan fasilitas pre-paid baggage (bagasi prabayar) yang dapat dibeli oleh calon penumpang paling lambat 6 jam sebelum keberangkatan. Maksimal pembelian bagasi prabayar adalah 30kg per penumpang, minat penumpang terhadap penerapan bagasi berbayar pada maskapai Lion Air di Bandar Udara Komodo Labuan Bajo, Nusa Tenggara Timur masyarakat kurang tertarik dengan pelayanan yang diberikan maskapai seperti kelayakan pesawat dan displin waktu. Masyarakat menyampaikan bahwa kebijakan tersebut sungguh memberatkan penumpang, khususnya penumpang dengan kelas ekonomi atau masyarakat menengah
 

Komite audit merupakan komite yang memiliki tugas untuk membantu dewan pengawas dalam memastikan efektivitas sistem pengendalian internal dan efektivitas tugas auditor internal maupun auditor eksternal. Penelitian ini akan berfokus kepada “kenyamanan” yang diberikan auditor internal kepada komite audit. Metode dalam penelitian ini adalah menggunakan penelitian kualitatif dengan pendekatan studi literatur. Penelitian ini mengungkapkan bahwa kenyamanan yang diberikan kepada komite audit adalah pengetahuan dan kemampuan auditor internal mengenai tanggung jawabnya dalam pengendalian internal dan manajemen risiko.
Kata Kunci: Eksistensi Auditor Internal, Kenyamanan, Komite Audit

Every Airport must have an Aviation Security and safety system to realize the flight is carried out safely and safely in accordance with the flight plan. The research was conducted at wamena Airport, Papua, releated to the security and safety of flights at wamena airport, Papua and Aviation Security support facilities. From the observations of researchers, there are many events that occur at Wamena Airport that can interfere with flight security and safety. This study aims to find out how the Aviation Security unit works in ensuring flight security and safety at Wamena Papua Airport.
This study uses a qualitative method with a descriptive qualitative type. This study takes data from documentation, observations and interviews conducted with Senior Aviation Security Officers, Junior Aviation Security and Basic Aviation Security Officers. The data analysis technique used credibility test and data analysis. This research was conducted at Wamena Airport, Papua.
The results of the research conducted by researchers that the supporting equipment for the Aviation Security unit at Wamena Airport is adequate but there are equipment that cannot be operated and the lack of human resources for Aviation security officers at Wamena Airport and many do not have a license and SKP.

Peneliti mengamati masih banyak nya penumpang yang selalu melebihi  batas bagasi yang sudah di siapkan dan akibat dari bagasi yang berlebihan akhir nya dikenakan biaya tambahan. Peneliti ini bertujuan Untuk Mengetahui penerapan bagasi berbayar di Maskapai Lion Air terhadap penumpang di Bandar Udara El Tari Kupang, Nusa Tenggara Timur. Berikutnya Untuk Untuk mengetahui persepsi penumpang terhadap penerapan bagasi berbayar di Bandar Udara El Tari Kupang, Nusa Tenggara Timur.
                Peneliti ini menggunakan metode kualitatif. Untuk teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi dengan dokumen pendukung untuk menjawab rumusan masalah penelitian maka peneliti melakukan 3 tahapan analisi data yang terdiri dari reduksi data, penyajian data, dan pengambilan kesimpulan
Hasil peneliti ini menunjukan bahwa penerapan bagasi berbayar pada Maskapai Lion Air di Bandar Udara El Tari Kupang, Nusa Tenggara Timur adalah penerapan bagasi berbayar lion air memberikan fasilitas pre-paid baggage (bagasi prabayar) yang dapat dibeli oleh calon penumpang paling lambat 6 jam sebelum keberangkatan. Maksimal pembelian bagasi prabayar adalah 30kg per penumpang, persepsi penumpang terhadap penerapan bagasi berbayar pada maskapai Lion Air di Bandar Udara El Tari Kupang, Nusa Tenggara Timur masyarakat kurang tertarik dengan pelayanan yang diberikan maskapai seperti kelayakan pesawat dan displin waktu. Masyarakat menyampaikan bahwa kebijakan tersebut sungguh memberatkan penumpang, khususnya penumpang dengan kelas ekonomi atau masyarakat menengah

Assessment of financial ratios and the relationship between one item and another in the financial statements can provide an overview of the performance and level of financial soundness of a company. This article aims to assess the financial performance of PT. Surya Toto Indonesia Tbk. in 2019-2021 during the Covid-19 pandemic. The analysis was carried out using various financial ratios, namely profitability ratios, liquidity ratios, solvency ratios and activity ratios to see the company's performance from 2019 to 2021. The results showed the rate of return on net sales, return on equity, financial performance of PT. Surya Toto Indonesia Tbk is not good enough. Return on assets value current ratio in 3 consecutive years is 2 times, which means the company's profitability is good. In 2020 2 times, and PT. Surya Toto Total debt to total assets, interest coverage ratio, accounts receivable turnover ratio, inventory turnover ratio, Debt turnover where the financial performance is good.

Struktur modal pada perusahaan teknologi memiliki keunikan tersendiri dimana bisnisnya sulit untuk dipahami namun membutuhkan pendanaan yang tinggi. Hal tersebut mengindikasikan adanya perbedaan determinan struktur modal pada perusahaan teknologi dengan perusahaan lainnya. Penelitian ini dilakukan dengan tujuan untuk memahami faktor-faktor yang dapat mempengaruhi struktur modal pada perusahaan teknologi dengan menggunakan pendekatan tinjauan literatur. Hasil yang disajikan dalam penelitian ini menghasilkan kesimpulan bahwa pada negara berkembang determinan yang mempengaruhi struktur modal adalah ukuran perusahaan, risiko bisnis, aset berwujud, likuiditas, profitabilitas, reputasi, biaya pendanaan, pertumbuhan perusahaan, dan kinerja perusahaan. Sedangkan pada negara maju, determinan yang mempengaruhi lebih beragam dan mencakup faktor internal dan eksternal yang lebih luas. Penelitian ini juga menunjukkan bahwa perusahaan teknologi di Indonesia masih menjadikan aset fisik sebagai aset utama dalam menjalankan bisnisnya. Namun, perusahaan teknologi di Indonesia memiliki prospek yang sangat cerah karena mendukung keberlanjutan.

Tujuan penelitian ini adalah untuk menganalisis faktor yang mempengaruhi perusahaan dalam earning management. Dalam penelitian ini, menggunakan variabel independen yaitu free cash flow. Populasi pada penelitian ini adalah seluruh perusahaan BUMN pada sektor Industri Pengolahan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2018-2019. Sampel dalam penelitian ini ditentukan dengan purposive sampling sehingga didapat sebanyak 3 perusahaan selama 2 tahun. Teknik analisis pada penelitian ini adalah menggunakan analisis regresi linier sederhana dengan menggunakan alat bantu software SPSS 25. Berdasarkan hasil penelitian ini menunjukkan bahwa free cash flow secara simultan tidak berpengaruh yang signifikan terhadap manajemen laba.

Sistem kerja dalam perusahaan mengalami perubahan ketika munculnya pandemic Covid-19. Hal tersebut mengakibatkan beberapa perusahaan mengambil sikap untuk menerapkan work from home atau bekerja dari rumah. Hal tersebut mengakibatkan beberapa sistem juga mengalami perubahan. Suatu perusahaan teknologi informasi di kota Yogyakarta menerapkan sistem  WFH dalam perusahaannya dan memiliki 3 fokus untuk meningkatkan kinerja diantaranya adalah e-learning,e-leadership dan work life balance. Adapun dalam penelitian ini menggunakan penelitian kualitatif dan kuantitatif berupa wawacara serta penyebaran kuesioner atau survey. Hasil dari penelitian ini menunjukkan bahwa ketiga aspek e-learning, e-leadership dan juga work life balance memiliki pengaruh positif pada peningkatan kinerja karyawan. Dengan hasil tersebut maka perusahaan IT tersebut harus meningkatkan kualitas program-program yang berkaitan dengan ketiga aspek tersebut.

This research is done to find out whether it is feasible or not if this research is done to find out whether it is feasible or not if the Grand Depok Printing printing business adds investment in the procurement of new printing presses. The data used is to use an estimate of initial capital investment analysis. The analysis tool used is the Payback period (PP) method. Net Present Value (NPV), Internal Rate Of Return (IRR), and Profitability Index (PI) and investigate aspects in business feasibility studies namely Legal Aspects, Market and Marketing Aspects, Technical / Operations Aspects, Financial Aspects, Management / Organization Aspects, Social Economic Aspects, Environmental Dumpak Aspects.
 
The results of calculations obtained are Payback period for 7 Months and 20 days, Net present value of RP. 8,545,174,145, Internal Rate Of Return of 22.15%, and Prifitability Index of 1,541. Therefore, it can be decided that the procurement of new printing presses at The Grand Depok Printing business in Verbena Shophouse, Grand Depok City, Jl. Boulevard Grand Depok City, Tirtajaya, Kec. Sukmajaya, Depok City, West Java 16412 is worth running..

Hustle culture has become a rising phenomenon in recent years. Especially among millennials who have such high enthusiasm and work ambition that questions arise about their motivation in doing hustle culture. In addition, can doing hustle culture at work achieve productivity? In this study, which discusses the relationship between hustle culture and work motivation and productivity, it turns out that the results are quite diverse. The relationship between hustle culture and work motivation and productivity is not entirely negative, there are positive impacts as well. So that hustle culture is not completely bad if it can be applied properly..

Transportasi udara menjadi salah satu pilihan jenis transportasi yang ada di Indonesia dan banyak diminati oleh banyak orang. Permasalahan yang sering terjadi pada Check-in Counter di bandar udara Internasional Jenderal Ahmad Yani yaitu kurangnya disiplin waktu dari petugas Check-In Counter sehingga mengakibatkan antrian panjang dan kurangnya pengalaman service excellent pada oleh petugas Check-In Counter. Sebanyak 3.355.660 penumpang menggunakan jasa penerbangan yang keluar dan masuk di Bandara Internasional Jenderal Ahmad Yani. Penelitian ini bertujuan untuk: 1)Untuk mengetahui pengaruh yang ditimbulkan dari pelayanan Check-In Counter terhadap kepuasan penumpang di Bandar Udara Internasional Ahmad Yani Semarang. 2)Untuk mengetahui seberapa besar dampak pengaruh yang ditimbulkan dari pelayanan Check-In Counter terhadap kepuasan penumpang di Bandar Udara Internasional Ahmad Yani Semarang.
 
Metode penelitian yang digunakan adalah metode kuantitatif. Dengan total sampel yang digunakan dalam penelitian ini sebanyak 100 responden, dan jumlah populasi sebanyak 480 penumpang. Adapun responden dalam penelitian ini merupakan para pengguna jasa transportasi udara untuk penerbangan domestik di Bandar Udara Internasional Ahmad Yani Semarang. Penelitian ini menggunakan teknik Non-Probability Sampling dengan pendekatan Purposive Sample(sampel bertujuan) karena cara pengambilan sampel sesuai kriteria tertentu. Penelitian ini mempunyai satu variabel independent pelayanan (X) dan variabel dependent kepuasan penumpang (Y).
 
Hasil penelitian ini menunjukan bahwa H0 ditolak dan H1 diterima yang berarti terdapat pengaruh yang signifikan antara variabel pelayanan check-in (X) terhadap variabel kepuasan penumpang (Y) dengan hasil Uji t diperoleh 0.000 yang artinya nilai signifikansi lebih kecil dari 0.05 (0.000 < 0.05). Hasil pengujian R Square (R2) disimpulkan bahwa pelayanan penumpang mempengaruhi kepuasan penumpang sebesar 0.828. Dapat ditarik kesimpulan bahwa pelayanan Check-In Counter mempengaruhi kepuasan penumpang sebesar 68.5% dan sisanya sebesar 31.5% dijelaskan oleh varibel lainnya yag tidak diuji kedalam penelitian ini.

this study aims to determine whether there is an influence of Human Resource Development on Employee Performance at the Office of the Regional Financial and Asset Management Agency (BPKAD) Kota Bima. The results of this study indicate that the Human Resource Development variable has a significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Office of Bima City

Wings Air is one of the airlines operating in Indonesia. Wings Air (PT Wings Abadi) is a domestic airline based in Jakarta, Indonesia. Wings Air has won the trust of air transportation users with its Low cost Carrier and can accompany transportation users to routes that are not covered by other airlines. The purpose of this study was to determine the effect of the application of paid baggage at Wings Air on the interest of passengers at H.Hasan Aroeboesman Ende Airport.
                This study uses quantitative research methods. Data collection techniques used questionnaires and literature studies. The instrument used as a data collection tool was in the form of a questionnaire, for indirect interview and observation guidelines. Data analysis using Validity Test, Reliability Test, Hypothesis Testing, Simple Linear Regression, Coefficient of Determination.
                The results of this study indicate that Ha is accepted and Ho is rejected, which means that there is an effect of the application of paid baggage by Wings Air on the interest of H.Hasan Aroesboeman Ende Airport passengers, as evidenced by hypothesis testing, it is known that the value of t count > t table, namely 12.999> 1.98422 with sig. 0.000 < 0.05 . The percentage based on the coefficient of determination test is known that R square is 0.633, this means that the influence of the application of paid baggage for Wings Air on the interest of passengers at H.Hasan Aroesboeman Ende Airport is 63.3%.

Investment is one of the activities that can provide benefits to several parties, such as for the progress of the company in running its business, even the development and growth of the economic sector in a country is also indicated by the number of investors who invest their funds or capital into securities companies in the capital market. Before investing in a company, investors will analyze companies that produce good stock returns, one of which is by analyzing the existing dividend policy in the company. This research was conducted to determine the effect of Profitability, Liquidity, Leverage, and Firm Size. The population using the Food and Beverage sub-sector companies for the 2017-2020 period amounted to 38 companies and the sample obtained was 10 companies using purposive sampling technique. The analysis in this study uses descriptive statistics, while hypothesis testing uses multiple linear regression. The results of this study indicate that there is a simultaneous influence between Profitability, Liquidity, Leverage, and Firm Size on dividend policy. Partially, only liquidity and firm size have a positive effect on dividend policy. Profitability and Leverage have no partial effect on dividend policy.

The results of this study show that E-Marketing has many benefits, such as reaching more people compared to opening an offline store. Its reach is more throughout Indonesia and even abroad. The author's suggestion is to increase the idea or innovation of various types of products according to consumer trends and desires so that they can provide many choices and attract consumers to buy at the Summerfashion.bali store. and to further increase product stock so that consumers get the products they want.

Abstract
This study aims to determine: (1) whether profitability is significant on stock prices in property and real estate companies on the IDX in 2017-2019 (2) what is the capital structure is significant on stock prices in property and real estate companies on the IDX in 2017-2019 (3) whether profitability and capital structure have a simultaneous effect on stock prices in property and real estate companies on the IDX in 2017-2019. The data used is secondary data and the sample is in the form of financial reports from 14 companies listed on the IDX in 2017-2019. The sampling technique used purposive sampling and the data were analyzed using multiple linear regression analysis. Data were analyzed using SPSS version 20 software. The results showed that the profitability variable had a significant effect on stock prices with a significant value of 0.001 <0.05. Capital structure has a significant effect on stock prices with a significant value of 0.001 <0.05. And the results of the simultaneous test of profitability and capital structure have a simultaneous effect on stock prices with a significant value of 0.001 <0.05. In order to get better results, further research is expected to be able to add variables from financial ratios to profitability and capital structure as well as to increase research samples and extend the research period.
Keywords: Profitability, Capital Structure, Stock Price

This study focuses on the analysis of wadiah and mudharabah savings products at BSI KCP Medan Pulo Brayan. The purpose of this study was to analyze the wadiah and mudhaabah savings products and to determine the advantages and disadvantages of wadiah and mudharabah savings products at BSI KCP Medan Pulo Brayan. The research method is a descriptive qualitative research method. The object of this research uses secondary data data from literature studies such as books, journals, articles and so on. The data collection technique is observation. The results of the study show: 1) Analysis of wadiah and mudharabah savings products, which means wadiah savings are using a deposit scheme without profit sharing, while mudharabah savings, namely the owner of the funds, provide flexibility to the bank as a fund manager to use and benefit from a profit-sharing system. 2) And the wadiah and mudharabah savings products have advantages and disadvantages. The advantages of this product are the Deposit Insurance Corporation (LPS) and the lack of wadiah savings in the long term will harm customers, while the shortage of mudharabah savings is a monthly administration fee system.

ABSTRACT
This study aims to determine the effect of organizational climate, organizational justice and employee engagement on organizational citizenship behavior (OCB) at PT Voltaindo Perkasa in Tangerang Regency. The sampling technique used is Saturation Sampling with a sample size of 50 respondents. data analysis technique using SPSS 22.00. The analytical method used is multiple linear regression. The result of this research is that Organizational Climate has no effect on Organizational Citizenship Behavior (OCB). Organizational Justice has a significant positive effect on Organizational Citizenship Behavior (OCB). Employee Engagement has a significant positive effect on Organizational Citizenship Behavior (OCB) and Organizational Climate, Organizational Justice and Employee Engagement simultaneously have a significant positive effect on Organizational Citizenship Behavior (OCB)
Keywords: Organizational Climate, Organizational Justice, Employee Engagement, Organizational Citizenship Behavior
 
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh iklim organisasi, keadilan organisasi dan employee engagement terhadap organisasional citizenship behavior (OCB) pada PT Voltaindo Perkasa di Kabupaten Tangerang. Teknik pengambilan sampel menggunakan Saturation Sampling dengan jumlah sampel sebanyak 50 responden. teknik analisis data menggunakan SPSS 22.00. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini adalah Iklim Organisasi tidak berpengaruh terhadap Organizational Citizenship Behavior (OCB). Keadilan Organisasi berpengaruh positif Signifikan terhadap Organizational Citizenship Behavor (OCB). Employee Engagement  berpengaruh positif signifikan terhadap Organizational Citizenship Behavior (OCB) dan Iklim Organisasi, Keadilan Organisasi dan Employee Engagement secara simultan berpengaruh positif signifikan terhadap Organizational Citizenship Behavior (OCB)
 
Kata Kunci : Iklim Organisasi, Keadilan Organisasi, Employee Engagement, Organizational Citizenship Behavior
 

Transportasi di Indonesia terdiri dari transportasi laut,darat dan udara. Transportasi udara sangat diminati oleh masyarakat Indonesia dikarenakan transportasi udara lebih cepat dan lebihnya dibandingkan dengan transportasi lainnya, tidak hanya itu transportasi udara juga lebih terjangkau jika berpergian jauh dari pada transportasi darat dan laut.
Tujuan penelitian adalah 1) untuk mengetahui apa strategi yang dipakai oleh maskapai Batik Air untuk memulihkan keuangannya agar tetap beroperasi di masa pandemi Covid-19 2) untuk mengetahui bagaimana prosedur kebijakan maskapai Batik Air dalam memenuhi kebutuhan karyawannya pada masa pandemi Covid-19. Penelitian ini merupakan penelitian kualitatif dengan menggunakan data primer dan sekunder. Data primer diperoleh dari wawancara dan observasi, sedangkan data sekunder berupa dokumen-dokumen yang berasal dari perusahaan.
Hasil dari penelitian ini menunjukan bahwa 1) ada 10 faktor yang berpengaruh signifikan terhadap Strategi maskapai Batik Air untuk memulihkan keuangan agar tetap beroperasi di masa pandemik covid-19 2) kebijakan maskapai Batik Air dalam memenuhi kebutuhan karyawan pada masa pandemik covid-19 sudah diterapkan dengan baik serta mengerahkan semua sumber daya yang dimiliki oleh perusahaan penerbangan sebagai aset utama yang paling berperan dalam tercapainya tujuan strategis ini.

ABSTRACT, The development of Islamic financial institutions in Indonesia has experienced quite rapid development. Islamic financial institutions have many kinds, one of which is Islamic insurance. As insurance labeled sharia, it is obligatory in its operations to comply with Islamic principles and values. This research was conducted to analyze how the implementation of the tabarru contract on Islamic insurance in order to improve the economy. This research method uses a qualitative approach with the method of analysis of literature studies or library research. The data used in this research comes from books, journals, scientific papers, to legal online searches. The results of this study indicate that the implementation of the tabarru contract in Islamic financial institutions with a research focus on Islamic insurance institutions has implemented the tabarru contract in its activities. As well as having an indirect positive impact on improving the economy.

Data collection tool using a questionnaire. The questionnaire used to assess accounting students' understanding of accounting in business courses must be valid and reliable. Validity is an index that shows that the measuring instrument measures the data correctly. The validity test can use the Pearson correlation technique for each score questionnaire and the total score questionnaire. The questionnaire instrument is said to be valid if the correlation value is positive and the probability value is less than the significant value of 0.05. The Cronbach's Alpha method is used to measure disappointment by showing that the questionnaire can be maintained and consistent, with the assumption that the questionnaire is said to be reliable if the Cronbach's Alpha value is more than the r table value. Based on the results of the validity test related to accounting students' understanding of accounting for business courses, it was explained that the questionnaire instruments related to assets, liabilities, and equity proved valid because they had a significant value on a validity test of less than 0.05, while the question instruments related to liabilities were not reliable.

Avsec officers at the Tambolaka Airport Security Check Point are the front guard who meet and directly serve air transportation service users, but Avsec officers still lack awareness of appearance because they have not used uniforms and attributes according to the provisions. This study aims to determine the effect of Avsec officers excellent service on aviation security and safety and how much influence Avsec officers' excellent service has on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period.
Research using quantitative methods. Respondents' answers as primary data and data on the number of passengers in September as secondary data in the study. The population in this study were all users of air transportation services at Tambolaka Airport, while the research sample was determined from data on the number of passengers in September using the slovin formula. Data analysis performed included validity, reliability, and simple linear regression analysis
The results of this study is influence of Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period. This is evidenced by the t-count 15.254 > t-table 1.985 and a significant value 0.00 <0.05. The results of this study also show the value of the coefficient of determination is 0.704. This value means that the great influence exerted by Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period was 70.4%.

Dalam rangka memenuhi sebagian dari persyaratan guna memperoleh gelar Sarjana Ekonomi di Universitas Panca Sakti Bekasi, penulis telah melakukan penelitian pada Lentera Ilmu Cendekia yang bertujuan untuk mengetahui kebijakan yang diterapkan oleh Lentera Ilmu Cendekia terhadap penerapan metode pengakuan pendapatan dan pengaruhnya terhadap laba rugi perusahaan. Penelitian yang dilakukan adalah dengan peninjauan Lapangan (Field Research) dalam bentuk pengumpulan data keuangan seperti Laporan Neraca dan Laba Rugi pada periode 2020 dan Penelitian Kepustakaan (Library Research)) dalam bentuk pencarian teori-teori tentang metode pengakuan pendapatan.
                Hasil penelitian membuktikan bahwa selama periode tahun 2020 Lentera Ilmu sebagai perusahaan yang bergerak dibidang penerbitan yang baru tiga tahun berdiri telah menerapkan metode pengakuan pendapatan kontrak/cetakan selesai dimana pendapatan baru diakui setelah pengiriman/pencetakan selesai. Atas apa yang telah diterapkan oleh Lentera Ilmu selama periode 2020 dapat diambil kesimpulan bahwa Lentera Ilmu dapat menggunakan metode pengakuan pendapatan prosentase penyelesaian dimana pendapatan dapat diakui setelah pencetakan selesai.
                Kedepannya agar Lentera Ilmu memperoleh laba yang lebih besar, diharapkan perusahaan menerapkan metode pengakuan pendapatan yang tepat sehingga laba dapat ditaksir setiap tahunnya dan peningkatan kualitas dan kuantitas SDM agar hasil dicapai dapat menjadi lebih maksimal.

Economic activity is an effort to increase the power and standard of living of the community due to increased economic growth and the increasing needs of the community. In order to meet the needs of life in order to be prosperous, people who have the ability and are observant to see their potential and are able to identify the environment, can find opportunities and open up business opportunities for the community through entrepreneurship. In Kubutambahan Village, there are many retail traders who have the potential to increase their business profits. One example of a basic food trader is KUD. Karma Bumi Amertha. KUD. Karma Bumi Amertha is a cooperative that was founded on the principle of kinship with the aim of helping community activities in Kubutambahan Village.This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interview technique used is a structured interview conducted with KUD Karma Bumi Amertha resource persons are business owners, employees, and consumers.The results obtained indicate that the business prospects of selling groceries at KUD. Karma Bumi Amertha has increased through the strategy implemented, namely the Generic Whelen Hunger Strategy. This strategy is very effective for KUD. Karma Bumi Amertha because it plays a very important role in increasing income.

One of the services at Sentani Airport is service at the departure and arrival terminals which are handled by TIS (Terminal Inspection Service) officers. This unit is tasked with carrying out inspections of operational support facilities in the curbside area, RPA, and passenger waiting rooms that have been provided by the airport manager.
         This study aims to determine how big the influence of service quality on passenger satisfaction at Sentani airport and how big the level of passenger satisfaction with services at Sentani airport. The research was conducted on September 02-October 29, 2021 at Sentani Airport, this research is a quantitative study, the population in this study were passengers at Sentani Airport where the passengers had experienced the facilities at the departure terminal and arrival terminal, while the sample in this study this is 100 respondents.        The data collection technique used a questionnaire/questionnaire and observation. This study has one variable consisting of the independent variable service quality (X) and the dependent variable passenger satisfaction (Y). Data collection using simple linear regression analysis through SPSS.
        The results showed that H0 was rejected and Ha was accepted, which means that there is a significant influence between the quality of terminal services at Sentani Airport based on passenger satisfaction with the t-test results found to be 0.000, which means the value is significantly less than 0.05 (0.000 <0.05). The results of the R2 test found that service quality affects passenger satisfaction, which is 0.646. So this means that service quality affects passenger satisfaction by 64.6% and in the category of a strong correlation and the remaining 35.4% is influenced by other variables.

The role of Banks in a country is very important, because banks function as the economic development of a country. Almost all parties and sectors need banks for transactions, one of which is for savings and loans, KKB, KPR etc. The bank is called the creditor and the customer is called the debtor.
In granting credit or bank debt, it must be able to cover all risks that will occur. There is a principle of prudence, one of which is that banks must take a more in-depth approach to the profile of prospective customers who will make transactions, either saving or making loans. The risk of a loan that cannot be paid by the customer is called bad debt. In this journal the author will share the results of research on the analysis of receivables control to minimize bad debts at the BCA KCP Lokasari bank so as not to burden the bank's overall operations.

Adanya kejadian-kejadian yang terjadi dan dapat mengganggu keamanan dan keselamatan penerbangan, seperti ditemukannya penumpang yang membawa barang yang dilarang (Prohibited Items) dan barang berbahaya (Dangerous Goods) membuat peran unit Aviation Security harus dijalankan sebaik mungkin. Untuk menghindari terjadinya pelanggaran melawan hukum pada bandar udara, maka Unit Aviation Security harus melakukan tugas pemeriksaan penumpang sesuai dengan SOP dan didukung dengan peralatan keamanan seperti mesin X- Ray, Walk Through Metal Detector (WTMD), dan Hand Held Metal Detector (HHMD).
Metode penelitian yang digunakan adalah kualitatif, penelitian ini menggunakan data observasi, wawancara dan dokumentasi selama penelitian di Unit Aviation Security. Data primer didapatkan dari hasil observasi peneliti kemudian digunakan untuk naskah wawancara dan mendapatkan hasil wawancara dengan mewawancarai 4 petugas AVSEC serta hasil dokumentasi pada Security Check Point 1 dan 2. Beberapa data sekunder yang digunakan adalah jadwal dinas AVSEC bulan Juli tahun 2022 dan SOP.
Berdasarkan hasil penelitian petugas Aviation Security memiliki peran penting dalam menjaga keamanan dan keselamatan penerbangan serta memberikan perlindungan kepada awak pesawat udara, penumpang, petugas di darat, masyarakat, dan instansi dari tindakan melawan hukum. Sistem kerja unit Aviation Security Bandar Udara  Haji Hasan Aroeboesman adalah dengan menggunakan sistem shift kerja untuk mengoptimalkan hasil kerja dan produktivitas dari setiap personel Aviation Security. Perbedaan pemeriksaan barang awaan penumpang di Security Check Point 1 dan 2 cukup signifikan. Barang berbahaya (Dangerous Goods) yang ditemukan di Security Check Point 2 Bandar Udara Haji Hasan Aroeboesman Ende adalah alkohol sedangkan barang yang dilarang (Prohibited Items) adalah gunting, pisau kecil, silet, pemantik gas, korek api, batu, paku, peluru, kapur siri, garam, anak pisau cutter, perkakas motor dan garpu.

Komodo Labuan Bajo Airport is one of the airports located in East Nusa Tenggara. In addition to the importance of airport development, human resources are also one of the assets that the company pays close attention to. Human resources are a supporting factor for the success of a business sector. Because employees are a very important asset for airport provider companies, companies must pay attention to the obligations that employees deserve, namely rewards and punishments as an effort to be able to create optimal and satisfying employee performance.
This research was conducted to find out whether there is an effect of reward and punishment on the performance of Komodo Labuan Bajo airport employees. This research was processed using quantitative research methods, with a research instrument, namely a questionnaire.
The results of the study show that: 1) Reward has a partial effect on the performance of Komodo Labuan Bajo airport employees. 2) Punishment has a partial effect on the performance of Komodo Labuan Bajo airport employees. 3) Reward and punishment have a simultaneous effect on the performance of Komodo Labuan Bajo airport employees. 4) Rewards have a more dominant effect on the performance of Komodo Labuan Bajo airport employees.

Laporan keuangan adalah informasi mengenai kondisi suatu emiten, yang mana akan menjadi suatu informasi yang menggambarkan kinerja perusahaan dan bermanfaat dalam pengambilan keputusan bagi pihak yang berkepentingan. Penelitian ini dilakukan untuk menganalisis penerapan PSAK No. 3 dalam penyusunan laporan keuangan sebagai bentuk pelaporan keuangan di Indonesia pada sub sektor rokok tahun 2020. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisis isi. Penelitian ini menyimpulkan bahwa kebijakan akuntansi dalam penerapan penyesuaian PSAK No 3 efektif berlaku 1 Januari 2016. Kebijakan akuntansi yang sama dalam laporan keuangan tahunan diterapkan dalam laporan keuangan interim, kecuali untuk perubahan kebijakan akuntansi yang dilakukan setelah tanggal laporan dengan kata lain kepatuhan terhadap SAK harus diungkapkan.

Profitability is the ability of a company to obtain profits related to sales, total assets, or capital. This ratio is used to assess the company's ability to get the highest possible profit from the overall assets owned so that investors are interested in investing in the company. The purpose of this study was to determine the simultaneous and partial effect of liabilities and capital structure on profitability in the food and beverage sub-sector listed on the Indonesian stock exchange for the 2019-2020 period. The method used in this study is a quantitative method. The type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using company sample panel data for a period of two years so that 48 samples were obtained. This research uses panel data method using SPSS software. The results showed that partially liabilities had a significant effect on profitability and capital structure had a significant effect on profitability.

Kompensasi yang merupakan salah satu fungsi dari Manajemen Sumber Daya Manusia adalah salah satu hal yang terpenting di dalam perusahaan. Pemberian kompensasi baik itu kompensasi finansial langsung dan kompensasi finansial tidak langsung, yang dilakukan secara adil, layak dan tepat diharapkan dapat meningkatkan motivasi karyawan agar dapat melaksanakan pekerjaannya dengan baik dan mencapai tujuan perusahaan.
 
Berdasarkan penjelasan tersebut maka penulis tertarik untuk melakukan penelitian mengenai pengaruh kompensasi finansial terhadap motivasi kerja karyawan pada PT Bank XYZ Tbk. Dari hasil penelitian menunjukan bahwa pengaruh kompensasi finansial terhadap motivasi kerja karyawan pada PT Bank XYZ Tbk berdasarkan hasil perhitungan korelasi Rank Spearman, diperoleh nilai sebesar 0,711. Karena nilai rs berada diantara 0,600-0,799 maka dapat dikatakan kuat dengan koefisien determinasi atau besaran pengaruh/kontribusi faktor X (kompensasi finansial) terhadap Y (motivasi kerja) adalah sebesar 50,6% dan sisanya sebesar 49,4% dipengaruhi oleh faktor lain.

This study aims to test empirically and analyze the effect of the Service Marketing Mix and Service Quality on Student Satisfaction at Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. Research Methods, following the research objectives that have been formulated, this study uses a level of explanation, namely research that aims to explain the position of the factors studied and the relationship between one factor and another. (Sugiyono, 2002). Thus this study explains the effect of Marketing Mix and Service Quality on Student Satisfaction Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. The research sample was 131 respondents with a sampling technique using the Slovin formula and analyzed with Multiple Regression Analysis using analysis tools SPSS 25.0 for Windows. The results of the research, service marketing mix variables and service quality simultaneously have a significant effect on student satisfaction at ltan berpengaruh signifikansi terhadap kepuasan mahasiswa pada Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. Service marketing mix with product elements, price place promotion people physical evidence and process partially affect student satisfaction at Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. Service quality with elements with the dimensions Tangible, Reliability, Responsiveness, Assurance, and Empathy affects student satisfaction in Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. Service quality is more dominant than the service marketing mix. So, it can be concluded that the better the quality of service that is implemented or provided by Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin it will increase student satisfaction

Tujuan dari penelitian ini untuk menganalisis pelaporan tanggung jawab sosial perusahaan perbankan melalui pengungkapan GRI Standard pada laporan keberlanjutan periode 2019-2020. Penelitian ini menggunakan teknik purposive sampling dalam pengumpulan data, dengan peroleh sampel sebanyak 10 perusahan. Teknik analisis data yang digunakan pada penelitian ini memberikan skor pada setiap standar GRI yang diungkapkan. Hasil penelitian menunjukkan terdapat pengungkapan tertinggi, yaitu BJTM pada tahun 2019 dan BNGA pada tahun 2020. Sedangkan, perusahaan yang memiliki tingkat pengungkapan terendah pada tahun 2019 dan 2020 adalah BBNI dan BNII.
Kata Kunci: Laporan Keberlanjutan, GRI Standar

This Studies aims to examine the analysis of the effect of government social assistance and financial literacy on students affected by COVID-19. This research is a policy research. The method used in this research is descriptive qualitative with evaluative data and literature studies. In this study, literature was obtained from information that developed in the news related to the distribution of government social assistance and financial literacy information circulating among Telkom University students affected by Covid-19.

Human Capital as a part of Intelligent Capital in Company Competitiveness. Every single company’s final goal is to make a profit business. Company market competitiveness is a manifestation of its both performance and quality.  The competition demands a well – arranged company resources and capitals include its Intelligent Capital which contain Human Capital. A good Intelligent Capitaled Company indicates by its competent Human Capital, to make sure the company are qualified and well performed enough to be a strong competitor in the market.

This study aims to determine the effect of good corporate governance and free cash flow on earnings management. Good Corporate Governance factors used in this study are the size of the audit committee, independent board of commissioners, institutional ownership, and managerial ownership. Earnings management value is measured using discretionary accruals. The research sample is 12 transportation companies listed on the Southeast Asian Stock Exchange which were selected through purposive sampling in the 2014-2018 period. Data were analyzed based on multiple linear regression. Based on the test results, it can be concluded that the good corporate governance factors (audit committee size, independent board of commissioners, institutional ownership, managerial ownership) and free cash flow have no significant effect on earnings management, either partially or simultaneously.

Service quality is built on a comparison of two main factors, namely customer perceptions of the real service they receive with the service they actually expect or want. If the reality is more than expected, then the service can be said to be of high quality, whereas if the reality is less than expected, then the service can be said to be of poor quality. And if the reality is the same as the expectation, then the service can be said to be satisfactory.
This research is a quantitative research, quantitative research is a research method based on the philosophy of potivism, used to examine certain populations or samples. The data sources used are primary data and secondary data, primary data obtained from Citilink airline passengers at Yogyakarta International Airport who were asked for responses through questionnaires given about service quality variables and passenger satisfaction variables.
Based on the data analysis, it was concluded that the effect of the variable quality of boarding gate services significantly on the variable of passenger satisfaction. And the contribution between the variables of service quality boarding gate (X) contributed 0.863 or 86.3% to passenger satisfaction on the Citilink airline at Yogyakarta International Airport, the remaining 13.7% was influenced by other factors not included in this study.
Keywords: Quality of Service, Boarding Gate, Passenger Satisfaction and Citilink Airlines.

Apron Movement Control (AMC) merupakan personil Bandar Udara yang memiliki lisensi dan rating untuk melaksanakan tugas sebagai penanggung jawab kegiatan operasi penerbangan, pengawasan, pergerakan pesawat udara, lalu lintas kendaraan, penumpang dan pengawasan kebersihan di area sisi udara serta mencatat data penerbangan di apron. Pengawasan yang dilakukan oleh Apron Movement Control (AMC) bertujuan salah satunya untuk menciptakan keamanan dan keselamatan pada aktivitas penerbangan serta menciptakan kedisiplinan dari pengguna jasa yang dapat berpengaruh terhadap aktivitas di sisi udara. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana upaya unit AMC dalam menjami keselamatan di sisi udara, bagaimana sistem kerja unit AMC serta apa saja peralatan pendukung unit AMC dalam melaksanakan pelayanan dan pengawasan di sisi udara Bandar Udara Sultan Hasanuddin Makassar.
Penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Observasinya yaitu melakukan tinjauan atau pengamatan langsung pada unit AMC. Wawancara pada penelitian ini yaitu petugas AMC yang terdiri dari 1 kepala unit dan 1 personel. Dokumentasinya yaitu dengan mengambil gambar terhadap semua kejadian atau masalah dilapangan.
Hasil penelitian ini dapat disimpulkan bahwa upaya untuk menjamin keselamatan di sisi udara Bandar Udara Internasional Sultan Hasanuddin Makassar, Unit AMC melaksanakan tugas dan tanggung jawab yaitu dengan melakukan pengawasan secara ketat kegiatan operasional di sisi udara. Pengawasan tersebut adalah pengawasan terhadap semua pergerakan lalu lintas di sisi udara, petugas yang bekerja di sisi udara, kendaraan-kendaraan personel, pergerakan penumpang, menjaga kebersihan di wilayah apron serta melakukan koordinasi dengan pihak ATC dan GH terkait penanganan pesawat udara. Sistem kerja dari unit AMC Bandar Udara Internasional Sultan Hasanuddin Makassar yaitu dengan menggunakan sistem shift yaitu shift pagi, siang dan malam. Kemudian peralatan pendukung unit AMC secara keseluruhan yaitu Follow Me Car, Radio VHF, HT, PABX, Ear Muff, Teropong, Komputer, Printer. Untuk peralatan pedukungan personel yang dilapangan yaitu hanya cukup dengan menggunakan Follow Me Car dan HT saja.

This study aims to clarify the role of restaurant and hotel taxes from 2017 to 2021. The type of research data that the researcher uses is a quantitative descriptive approach and uses secondary data, the data collected is in the form of a realization report in the city of Bogor from 2017 to 2021 to see the contribution of each variable. The analytical calculation method of this study uses multiple linear analysis and data processing is carried out using SPSS version 26. In analyzing research data, the classical assumption test is used, the partial test (T test), the simultaneous test (F test), and the results of the coefficient of determination test ( R²). This study shows the results where the restaurant tax value is partially 0.956 and the hotel tax is 0.915, meaning that it will have a significant positive effect on the city of Bogor. from 2017 to 2021. Meanwhile, the results of the simultaneous test show that the independent variable is not an explanatory factor for the dependent variable at the same time. Therefore, the regional origins income can be supported by other variables such as land tax and building tax, advertisement tax, entertainment tax and so on.
 
 

Akuntansi biaya mengalami perkembangan untuk mencapai efektivitas produksi serta menuju revolusi industri 5.0 untuk meningkat kesejahteraan masyarakat. Tujuan dari penelitian ini untuk membuktikan pengamatan terkait minat mahasiswa jurusan Akuntansi dalam memahami teori akuntansi biaya. Metode pengumpulan data untuk penelitian ini menggunakan kuesioner. Populasi penelitian ini adalah mahasiswa aktif jurusan S1 Akuntansi Universitas Telkom tahun ajaran 2021/2022. Sampel dalam penelitian ini merupakan mahasiswa yang telah menempuh mata kuliah akuntansi biaya dan sedang memasuki semester 3, 5, dan 7. Pengujian hipotesis menggunakan uji Kruskal Wallis untuk menemukan perbedaan pemahaman tentang klasifikasi biaya dan penerapannya dalam siklus akuntansi biaya pada tingkat mahasiswa. Hasil penelitian ini menunjukkan perbedaan signifikan tentang pemahaman penerapan akuntansi biaya pada perusahaan manufaktur antara mahasiswa akuntansi semester 3, 5 dan 7. Sedangkan hasil pengujian pada dua hipotesis lain menunjukkan tidak terdapat perbedaan signifikan tentang pemahaman konsep dasar akuntansi dan penerapan akuntansi biaya pada perusahaan dagang antara mahasiswa akuntansi semester 3, 5 dan 7.

The management of grants and social assistance funds is a problem in several local governments. The problem of managing grants and social assistance is transparency and accountability. Bandung City Government. The focus of the research is analyzing the innovation model of aid policies based on improving public services by innovating through grants and social assistance funds, as well as examining the inhibiting and supporting factors and designing an effective innovation model. social assistance. This study uses descriptive qualitative research methods (more specifically the “action research” method) to clearly see the management of grants and social assistance through grant and social assistance innovations. The results of this study found that this innovation was very beneficial in the management of grants and social assistance funds, especially increasing transparency and accountability. This innovation has a positive impact on the management of grants and social assistance funds that can be replicated by other regions.

The airport is one of the most important facilities. The airport is not only a supporting facility for air transportation for aircraft to land and take off, but the airport is also a symbol as well as a gateway to an area and even a regional icon that is very proud of for the region. Exposure or exposure to social media is a gift of popularity by someone who has great influence, such as an influencer. Usually this is done by creating content and then uploading it to social media such as Instagram, or other social media platforms and exposure is also known as ad space. In essence, interest is someone's desire or someone's intention to do something, so that in the service user's interest is someone's desire or intention to use a service.
This study uses a quantitative descriptive method. The number of samples in this study were 100 respondents. Data collection techniques were by giving questionnaires to respondents, interviews and documentation. In proving and analyzing this, validity and reliability tests, simple linear regression tests, and the coefficient of determination are used. Based on the hypothesis and analysis carried out in this study, namely regarding the effect of Instagram social media exposure on the interest of service users, it can be seen for the Instagram social media exposure variable for a constant value of 31.940 and for the dependent variable the interest of air transportation service users for the regression coefficient of 0.603 where each the addition of 1% in the value of the

Investment in a company is very important so that the company can carry out its business activities. Companies with a high level of investment will be able to attract investors who have an effect on stock returns or profits to be obtained by investors. The object of this study is to examine the Customer Goods sub-sector companies listed on the IDX. This study aims to determine the effect of earnings per share (EPS) on stock returns, the effect of debt-equity ratio (DER) on stock returns, and the effect of price-earnings ratio (PER) on stock returns. The method used in this study is a quantitative method with secondary data. This study's population consisted of all consumer goods companies listed on the IDX from 2018 to 2021.The sample was taken using a purposive sampling technique. The analysis technique used in this study uses multiple linear regression techniques using the classical assumption test (F), multicollinear test, and t test. The results of this study indicate that EPS does not have a significant negative effect on stock returns. DER has no significant effect on stock return, so H2 is rejected. H1 is rejected because PER has no partially significant effect on stock return.

This study was aimed to examine the effect of intangible asset and liquidity on financial distress. The population of this study is industry sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Purposive sampling as the sampling method was chosen, and so 28 companies were collected for the sample. The data used are secondary data and logistic regression was used as the method of data analysis using SPSS software version 26. The results showed that simultaneously and partially, intangible asset and liquidity have impact on financial distress.

This study aims to determine the effect of capital structure, profitability and firm size on firm value. The population and sample in this study are the financial statements of 48 Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2021. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used the method of documentation and literature study. The results of the t-test (partial) can be seen that the first hypothesis which states that capital structure has a positive and significant effect on firm value is rejected. The second hypothesis which states that profitability has a significant positive effect on firm value is accepted. The third hypothesis which states that firm size has a significant positive effect on firm value is rejected. The magnitude of the coefficient of determination is 0.335 or equal to 33.5%. This value shows that the variables of Capital Structure, Profitability, and Company Size simultaneously affect the Company Value by 33,5%. While the rest (100% - 33.5% = 67.5%) is influenced by other variables outside this regression equation or variables not examined.

Kinerja karyawan yg baik dari kualitas dan kuantitas sangat di perlukan untuk mendukung tercapainya tujuan suatu perusahaan. Maka dari itu di perlukan dukungan dalam beberapa factor yang diantaranya terpenting adalah gaya kepemimpinannya. Gaya seorang pemimpin dapat membantu kinerja karyawan untuk memberikan peran yang tinggi dalam perusahaan serta dapat terciptanya motivasi yg luar biasa bagi karyawan yang akan memberikan kemampuan terbaiknya dalam memanfaatkan kesempatan yang di berikan oleh lembaga.
Gaya Kepemimpinan adalah keahlian seseorang dalam mengarahkan, mempengaruhi dan mendorong orang lain untuk bisa melakukan suatu pekerjaan atas kesadaran dan sukarela dalam mencapai suatu tujuan tertentu.
Penulis melakukan penelitian gaya kepemimpinan yang kini telah di terapkan di Hotel Grande Valore Cikarang. Dengan adanya menerapkan gaya kepemimpinan ini sangat berpengaruh terhadap kinerja karyawan dan dapat mencapai tujuan lembaga  yang sudah di terapkan serta memberikan kesejahteraan bagi karyawanya