This article examines various factors that determine the success and competitiveness of cooperatives in Indonesia from the perspective of economic management education. The analysis draws upon recent empirical studies, theoretical reviews, and case-based comparisons published in the past five years. Findings reveal that institutional governance, member participation, digital innovation, cooperative education, and capital structure are key determinants of cooperative performance. Educational efforts in management, especially in vocational and community-based settings, significantly influence the sustainability and competitiveness of cooperatives in the modern economy.

This study aims to determine the effect of job rotation, career development and motivation on employee performance at PT. Kemuning Group Medan Branch II. The population in this study are employees at PT. Kemuning Group Branch Medan II, amounting to 56 people, while the determination technique using the saturated sampling method. The data sources in this study are primary and secondary data. And the data analysis technique used is quantitative analysis and multiple linear regression. The results of the multiple linear regression analysis are: Y = 21,162 + 0,496X1 + -0,146X2 + 0,543X3+e. The results of the t-test (partial): 1) job rotation, with a tcount value of 7.148 > ttable 1.674, so that compensation (X1) has a significant effect on employee performance (Y) partially. 2) career development with tcount 1.538 < ttable 1.674, so career development (X2) does not have a significant effect on employee performance (Y) partially. 3) motivation with a value of tcount 6.213 > ttable 1.674 so that motivation (X3) has a significant effect on employee performance (Y) partially. F count = 35.706 > F table 2.78. Then the coefficient of determination (R2) is 0.673 (67.3%). So that it can be said that 67.3% of the variation of the independent variables, namely job rotation, career development and motivation in the model can explain the variables of employee performance at PT. Kemuning Group Branch Medan II while the remaining 32.7% is influenced by other variables outside the model.

Taxes are the primary source of state revenue, and the Motor Vehicle Tax (PKB) is one of the regional taxes that contributes significantly to Regional Original Revenue (PAD). However, taxpayer compliance in the city of Medan remains suboptimal. This study aims to analyze the effect of awareness and education level on taxpayer compliance in paying motor vehicle taxes in Medan. The research method uses a quantitative approach with a survey technique involving 75 taxpayers. Data analysis includes validity and reliability tests, normality, multicollinearity, heteroscedasticity, and multiple linear regression analysis. The results show that both awareness and education level have a significant partial effect on taxpayer compliance, supported by significance values less than 0.05. Simultaneously, the two variables also have a significant influence, with an R Square value of 0.471. This means that 47.1% of the variation in taxpayer compliance is explained by awareness and education level. These findings indicate that improving taxpayer awareness and education is a crucial factor in increasing compliance with motor vehicle tax payments in Medan.

This study aims to analyze the importance of building trust and mutual understanding among organizational members to enhance team performance and work effectiveness at Greet Bear Bowl Restaurant. Trust is developed through open communication, organizational justice, and recognition of individual contributions. Meanwhile, mutual understanding is supported by active participation, aligned goals, and a positive organizational culture. The study adopts a qualitative approach using in-depth interviews with four permanent employees. The results indicate that trust and understanding play a crucial role in strengthening work relationships, improving coordination, and supporting the effective and sustainable achievement of organizational goals.

This study aims to analyze the impact of acquisitions on the profitability of non-financial companies listed on the Indonesia Stock Exchange (IDX), using Return on Assets (ROA) and Net Profit Margin (NPM) indicators as the main proxies. This study uses a quantitative approach with descriptive analysis methods and paired t-tests on two years before and two years after the acquisition. The results showed that in the ROA indicator, there was no statistically significant difference before and after the acquisition, although there was a descriptive decrease in value. Meanwhile, in the NPM indicator, only one of the four combinations of observation years (T-2 vs T+2) shows a significant difference, and the direction of change shows a drastic decrease until it reaches a negative value. This finding indicates that acquisitions do not necessarily increase company profitability, and even tend to have a negative impact within two years after the acquisition. This may be due to the non-optimization of the post-acquisition integration process. This study emphasizes the importance of careful integration planning and implementation so that the expected synergy benefits from acquisitions can be achieved

The rapid development of e-commerce in Indonesia has a significant impact on the growth of the digital economy, but also presents major challenges related to environmental sustainability. This study aims to evaluate the environmental impacts caused by e-commerce activities, especially in terms of increasing plastic waste from single-use packaging, carbon emissions in logistics activities, and energy consumption from data centers. Through a literature study and descriptive analysis approach, this study highlights the large contribution of the e-commerce sector to the volume of domestic waste and the need for effective mitigation strategies. In addition to identifying existing challenges, this study also explores various sustainable practices, such as the use of environmentally friendly packaging, consumer education, and the development of low-emission logistics systems. The results of the study indicate that sustainability in e-commerce can only be achieved through collaboration between the government, business actors, and the community. Strict regulations, technological innovation, and increased consumer awareness are needed so that e-commerce can develop in line with the principles of environmental sustainability.
 
 

Digital disruption demands leadership that can adapt to technological transformation, especially in learning organizations such as education, health, and government institutions. This study aims to map the concept of digital leadership, identify research gaps, and provide future research recommendations. The research method used is a Systematic Literature Review (SLR) and content analysis of 728 selected articles from 2016–2024 obtained via Crossref and Publish or Perish. The results indicate that digital leadership requires the integration of e-leadership skills, digital literacy, and social media-based communication. The study identifies gaps such as the lack of longitudinal studies, contextual analysis of specific platforms, and the absence of an integrative framework between digital literacy and communication patterns. The main contribution of this study is a conceptual framework for digital leadership and directions for future research in learning organizations. These findings are essential for designing adaptive strategies to face technological disruption systematically and sustainably.

This study aims to analyze the impact of dividend policy, interest rates, and inflation on the stock prices of financial sector companies in Yogyakarta. The data used are secondary data obtained from company financial reports and macroeconomic indicators over a specific period. The analytical method employed is multiple linear regression to determine the extent to which the independent variables affect stock prices as the dependent variable. The results indicate that dividend policy has a significant positive effect on stock prices, while interest rates and inflation have a negative impact. These findings provide important implications for investors and financial managers in formulating investment strategies and dividend policies, as well as in considering macroeconomic conditions in financial decision-making within the financial sector.

This research conducted a systematic literature review of studies related to analyzing service quality based on user reviews with a machine learning approach. A total of 15 international and national journals were analyzed to identify challenges, methods, and trends in research in this aspect. The review results show that Natural Language Processing (NLP) and Sentiment Analysis techniques are the dominant approaches, with machine learning models such as Deep Learning, Naive Bayes, and Support Vector Machine (SVM) being commonly used. The review also identifies research gaps and provides recommendations for future research directions.

This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.
 
 

Human resource (HR) planning and development is an important foundation in supporting the achievement of strategic organizational goals. This article comprehensively discusses the HR needs planning process in the managerial and operational context, as well as sustainable HR development strategies. The method used is a literature study with a descriptive approach to explore concepts, theories, and best practices in HR management. The results of the study indicate that HR planning not only includes recruitment and training, but also talent management, career development, and structured performance evaluation. On the other hand, HR development strategies focus on improving competencies through technical training, leadership development, and soft skills to face changes in the business environment. The synergy between planning, operational implementation, and HR development is very important to form an adaptive, competitive, and sustainable organization.
 

This research analyzes user sentiment reviews of the KAI Access application from Google Play Store to improve customer service at PT Kereta Api Indonesia. The study uses a Natural Language Processing (NLP) approach with the Latent Dirichlet Allocation (LDA) algorithm to extract main topics from 10,000 reviews collected from April 2024 to April 2025. Analysis results show 40.7% positive sentiment reviews and 49.3% negative. After data preprocessing through case folding, normalization, tokenization, stopword removal, and stemming, seven optimum topics were found from negative sentiment with a coherence score of 0.508343 and two optimum topics from positive sentiment with a coherence score of 0.511673. Analysis based on five service quality dimensions (tangibles, reliability, responsiveness, assurance, and empathy) reveals that the reliability dimension becomes the main issue, including system instability, transaction failures, login difficulties, and data inaccuracy. The responsiveness dimension is the second priority, with users expecting fast and responsive service to complaints. The results of this study provide recommendations for PT KAI to prioritize improvements in system reliability and responsiveness aspects to enhance the overall user experience, which will ultimately impact customer satisfaction and loyalty.
 
 

The aim of this research is to examine how much influence pricing and promotional activities have on consumers' decisions to repurchase Jelita Cosmetic products in the Tamansiswa area of Yogyakarta. In the face of intensifying business competition, adopting the right marketing strategy becomes increasingly vital. As the business environment grows more competitive, choosing an effective marketing approach is a key factor for success. Indonesia’s beauty sector has seen remarkable growth in recent years. Since its inception in 2005, Jelita Cosmetic has managed to capture consumer attention by offering competitive prices and running consistent promotional campaigns through social media and e-commerce channels. This research employs a quantitative approach by gathering data through surveys conducted with 65 customers of Jelita Cosmetic. The data was analyzed using multiple linear regression and supported by validity and reliability tests. The research findings reveal that both price and promotion have a positive and significant effect on consumer repurchase intentions, both individually and collectively. Approximately 58.4% of the variance in repurchase interest is accounted for by the two independent variables studied, with the remaining 41.6% attributed to other factors beyond the scope of this study. These results offermeaningful insights into how effective marketing strategies can be applied within the beauty industry.

This study aims to determine the effect of brand awareness, brand image, electronic word of mouth (e-WOM), and brand trust on purchase intention on halal bodycare in social commerce TikTok. The method used in this study is quantitative through a questionnaire with a six-point Likert scale. This study uses SEM (Structural Equation Model) AMOS and SPSS in processing data with 252 respondent samples. The characteristics of the sample for this study are people who live in the Jakarta area, have an interest in buying halal bodycare products and are over or equal to 17 years old. The results of the study show that brand awareness has a positive and significant effect on brand image, brand awareness has a positive and significant effect on e-WOM, brand awareness has a positive and significant effect on brand trust, brand image has a positive and significant effect on purchase intention, e-WOM has no effect on purchase intention, and brand trust has a positive and significant effect on purchase intention.

This study aimed to analyze the influence of price and brand image on Mixue consumer loyalty in Yogyakarta.  Employing a quantitative approach with 50 respondents, data were collected through questionnaires and analyzed using multiple linear regression.  Validity and reliability tests demonstrated a robust research instrument. Classical assumptions were met.  The F-test indicated a significant simultaneous effect of price and brand image on consumer loyalty (p < 0.05).  However, the t-test showed that only brand image had a significant partial effect (p < 0.05), while the effect of price was insignificant (p > 0.05).  This finding has implications for Mixue's marketing strategy in Yogyakarta, emphasizing the importance of a strong brand image.

Accurate financial record-keeping is essential for MSMEs, yet many still rely on manual methods. Arsi Dekorasi, for example, had not produced formal financial reports such as income statements or cash flow reports. Digital transformation through accounting applications offers a solution to improve the efficiency and accuracy of financial records. This study aims to explore how the implementation of the Akuntansiku application enhances financial recording efficiency at Arsi Dekorasi. Using a qualitative approach with a case study method, data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the Diffusion of Innovation framework. The findings reveal that prior to using the application, records were manually kept and incomplete. After adopting Akuntansiku, financial recording became more efficient, accurate, and capable of generating automatic reports. Initial technology-related challenges were resolved through mentoring. The digital transformation proved to positively impact both the efficiency and quality of financial records. The study highlights the crucial role of management in sustaining and developing financial digitalization through continuous training and capacity building.

This study aims to examine the effect of attitude and brand innovation on brand equity among Bank Mandiri Customers in West Jakarta. In the face of increasing competition in the banking industry, effective brand management is crucial for maintaining market position and enhancing customer loyalty. This research uses a quantitative approach by analyzing data from 100 respondents who are involved in transactions at Bank Mandiri. The data is analyzed using Structural Equation Modeling (SEM) to explore the relationships between variables. The findings show that both brand attitude and brand innovation have a significant positive effect on brand equity.
Specifically, a positive brand innovation enhances perceptions of quality and the brand’s competitiveness in the market. This study provides practical implications for Bank Mandiri’s management in formulating more effective marketing strategies by considering these two factors. The research also emphasizes the importance of innovation that aligns with customer expectations in strengthening brand equity in the competitive banking market.

Strategic analysis is the process of conducting research, collecting information, and conducting scientific analyses of that information in the business environment in which the organization operates and identifying the internal and external environmental factors of the organization in order to formulate the required and appropriate strategy. There are different methods of strategic analysis to determine and evaluate the organization's outputs, for example, or to determine the characteristics of the organization's strategic position or to determine long-term goals or to strengthen the organization's competitiveness, as it helps the organization to predict the future, etc.  The importance of the research lies in highlighting that choosing the correct or required strategy, with a presentation of how to formulate and present appropriate strategies in private organizations, which is done through strategic analysis of all environmental conditions and the importance of implementing them by adopting strategic tools, techniques and methods in order to achieve the desired strategy while taking into account an environment full of major technological, scientific and economic changes in the market and economy. One of the most important results reached by the research is that the strategic analysis of the organization helps in defining and modifying its message and objectives and helps in developing and improving its performance. Therefore, it is one of the most important recommendations that organizations must adhere to when they want to choose future and new strategies. The research concluded that the strategic analysis of the organization is necessary in choosing future or new strategies.

This study aims to determine the SWOT analysis in increasing competitiveness at PT. Matahari Department Store Kediri. The problem in this study is "does SWOT Analysis play a role in increasing competitiveness at PT. Matahari Department Store Kediri. The research method used is the descriptive analysis research method, SWOT Matrix, External Factor Evaluation Matrix (EFE Matrix), Internal Factor Evaluation Matrix (IFE Matrix). The results of the study indicate that when PT. Matahari Department Store Kediri The competitive strategy implemented by PT. Matahari Department Store Kediri only provides quality products at affordable prices but also considers maximum product sales through social media, and maintains the company's image in the eyes of consumers so as to increase customer loyalty and the weighted value of the Internal Factor Evaluation Matrix (IFE Matrix) is 2.85 which indicates that the position of PT. Matahari Department Store Kediri has a very strong internal position. While the weighted value of the External Factor Evaluation Matrix (EFE Matrix) is 3.02 which indicates that PT. Matahari Departement Store Kediri in facing the dynamics of the external environment the company's position is relatively strong.

This study aims to analyze the influence of Fear of Missing Out (FoMo) and flash sales on impulsive buying behavior among Shopee users, specifically focusing on students at Universitas Jambi. The rapid development of digital technology and the rise of e-commerce have increased the prevalence of impulsive buying, particularly among younger generations who are highly influenced by social media and online promotions. This research uses a quantitative approach with a survey method involving 100 active students of Universitas Jambi who are Shopee users and have made purchases during flash sale events. The data were analyzed using multiple linear regression to examine the effect of FoMo and flash sales on impulsive buying behavior. The results indicate that both FoMo and flash sales have a positive and significant influence on impulsive buying, both partially and simultaneously. These findings suggest that marketing strategies based on urgency and the fear of missing out are effective in triggering impulsive consumer behavior among students. This research is expected to contribute to the development of more ethical marketing strategies and raise consumer awareness in managing shopping behavior.

Employees of the Cilacap Tengah District Office, Cilacap Regency often receive criticism from the public. The District itself certainly considers the criticism to be an encouragement and motivation to make the institution's performance even better. This performance improvement can be done through job analysis and career development of each member of the Cilacap Tengah District Office Employees. This study aims to determine 1). Analysis of the influence of positions on the performance of Cilacap Tengah District Office Employees, 2). The influence of career development on the performance of Cilacap Tengah District Office Employees, and 3). Analysis of the influence of positions and career development on the performance of Cilacap Tengah District Office Employees. Therefore, this study uses quantitative research which then interprets the data to produce descriptive data. While the data collection technique uses a questionnaire, and data analysis uses multiple linear regression. The results of the study indicate that job analysis and career development have a positive effect on the performance of Cilacap Tengah District Office Employees. If job analysis and career development are better, then the performance of the members will also be better, and vice versa if job analysis and career development are worse, then the performance of the Cilacap Tengah District Office Employees will also decrease.

This study aims to evaluate community satisfaction with the CSR Program of PT Pertamina Patra Niaga Fuel Terminal Samarinda focused on talent and interest development for children of the Butonese community in Sidodadi Urban Village. A quantitative approach was applied using the Community Satisfaction Index (IKM) survey instrument based on Ministerial Regulation PANRB No. 14 of 2017, supported by Importance Performance Analysis (IPA). Results indicate an IKM score of 84.18, which falls under the “very good” category. However, several priority attributes, such as scheduling accuracy and supporting infrastructure, require improvement. Recommendations include service quality enhancement, community engagement, and sustainability-based planning.

This study aims to analyze the effect of social media marketing on repurchase intention of Skintific products through perceived value by consumers, especially among students of the Faculty of Economics and Business, Makassar State University. The type of research used in this study is quantitative research with an explanatory approach. The population in this study consisted of active students who use Skintific products, with a sample of 150 respondents selected using purposive sampling technique. Data collection was carried out through a Likert scale-based questionnaire distributed to respondents. The data collected is then processed using the SmartPLS 3.2.9 analysis tool and this research method uses Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results showed that social media marketing has a positive and significant influence on repurchase intentions. In addition, social media marketing also has a positive and significant effect on consumer perceived value. Perceived value of consumers is also proven to have a positive and significant effect on repurchase intentions. Further analysis shows that perceived value acts as a significant mediator in the relationship between social media marketing and repurchase intentions.

This study aims to determine the effect of internal motivation and transformational leadership on employee performance with spiritual intelligence as a moderating variable at the Lubuklinggau City Social Service. The background of this study is based on the importance of the role of human resources in achieving organizational goals and the decline in employee work productivity as seen from monthly performance achievement data. This study uses a quantitative approach with an associative method. The sample used was all 31 employees of the Lubuklinggau City Social Service, with a saturated sampling technique. Data were collected through observation, interviews, documentation, and questionnaires with a Likert scale. Data analysis was carried out using SmartPLS 3.0 software. The results of this study are expected to provide empirical evidence that internal motivation and transformational leadership have an effect on employee performance, and spiritual intelligence can moderate this effect. This study also provides theoretical contributions to the development of human resource management science and practical benefits in improving the performance of public organizations.

The problems faced in this study include (1) How is motivation related to the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency? (2) How is work discipline related to the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency? (3) How is the influence of motivation and work discipline on the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency? This study aims to study, find out, and analyze (1) The influence of motivation on the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency. (2) The influence of work discipline on the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency. (3) The influence of motivation and work discipline on the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency. The method used in this study is an explanatory survey, while the technical data analysis is validity testing, reliability testing, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression (Multiple Regression). The results of the study inform that (1) Motivation has a positive effect on the work performance of state civil servants at the Cipari District Office, Cilacap Regency. This means that if motivation is increased, then the work performance of state civil servants at the Cipari District Office, Cilacap Regency will also increase. (2) Work discipline has a positive effect on the work performance of state civil servants at the Cipari District Office, Cilacap Regency. This means that if work discipline is increased, then the work performance of state civil servants at the Cipari District Office, Cilacap Regency will also increase. (3) Motivation and work discipline have a positive effect on the work performance of state civil servants at the Cipari District Office, Cilacap Regency. This means that if motivation and work discipline are increased, then the work performance of state civil servants at the Cipari District Office, Cilacap Regency will also increase.

This study aims to analyze the financial performance of PT Siloam International Hospitals Tbk during the period 2020–2023 using a financial ratio approach. The method employed is a descriptive quantitative analysis of liquidity ratios, capital structure and solvency, return on investment, operational performance, asset utilization, and market size. The results of this study indicate that the company's capital structure and solvency, return on investment, operational performance, and asset utilization ratios are in the very good category, while the liquidity and market size ratios are considered fairly good but not yet optimal. Overall, PT Siloam International Hospitals Tbk demonstrates solid, efficient, and sustainable financial performance, making it a commendable example of financial management excellence in the private hospital sector in Indonesia in the post-pandemic era.
 
 

This study aims to analyze the influence of capital structure, profitability, and sales growth on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. A quantitative research method was employed. The sample consisted of 62 companies selected through purposive sampling, based on the criterion of consistently publishing annual financial reports throughout the study period. The data analysis technique used was panel data regression with the aid of EViews software. The results indicate that capital structure, as measured by the Debt to Equity Ratio (DER), has a positive effect on firm value. Profitability, measured by Return on Equity (ROE), has a negative effect on firm value. Sales growth has no significant effect on firm value. Additionally, firm size as a control variable does not affect firm value.

Technological shifts and changing consumer behaviors require organizations to continuously innovate in order to remain competitive. In this context, creative leadership plays a strategic role in driving market disruption through the development of relevant and adaptive business model innovations. This study adopts a qualitative approach based on secondary data using the Systematic Literature Review (SLR) method. A variety of academic sources, including journal articles and case studies of companies such as Netflix, Gojek, and Ruangguru, were systematically analyzed to identify strategic leadership patterns in creating disruption. The findings indicate that creative leaders do more than just adopt technology—they design innovation ecosystems that foster experimentation, continuous learning, and responsiveness to market needs. Strategies such as digital platform development, big data utilization, and business model transformation serve as key tools in challenging conventional market boundaries. This study contributes conceptually to the understanding of the relationship between creative leadership and business model innovation in navigating the complexities of the digital era.

Technological shifts and changing consumer behaviors require organizations to continuously innovate in order to remain competitive. In this context, creative leadership plays a strategic role in driving market disruption through the development of relevant and adaptive business model innovations. This study adopts a qualitative approach based on secondary data using the Systematic Literature Review (SLR) method. A variety of academic sources, including journal articles and case studies of companies such as Netflix, Gojek, and Ruangguru, were systematically analyzed to identify strategic leadership patterns in creating disruption. The findings indicate that creative leaders do more than just adopt technology—they design innovation ecosystems that foster experimentation, continuous learning, and responsiveness to market needs. Strategies such as digital platform development, big data utilization, and business model transformation serve as key tools in challenging conventional market boundaries. This study contributes conceptually to the understanding of the relationship between creative leadership and business model innovation in navigating the complexities of the digital era.

Reason: The organization's ability to adopt new, innovative behaviors is being restricted by the new, competitive environment that progress and gradual change have created. In light of overall execution factors, SMEs must implement the following digital transformations. SMEs have certain characteristics that set them apart from large corporations. Moreover, having a prototype that is authorized to recognize, impact, and expand its computerized capabilities will help SMEs grow towards more sophisticated development. Idea/procedure/approach: A top to bottom audit of the current writing on advanced Change and hierarchical productivity accomplished inside Scopus and Web of Science to recognize other computerized difficulties confronting PME and the advanced abilities that they truly do vent developer pour y foreface.  We utilized semi-organized apparatuses to safeguard supplements and work with the investigation of metadata specialists. Results: Because Regarding this review, We've got fostered a sophisticated hierarchical skill simulation for proficiency organized that empowers SMEs to distinguish and foster the computerized capacities expected to progress organized change, refined with bits of knowledge from six counseled specialists. We have noticed the significance of authoritative learning and hierarchical information to propel the computerized change of small and medium-sized. Competent modernity /esteem: known as created designs is valuable regarding small and medium-sized administrators in understand what the beginning circumstance is, explain appear computerized holes were, along with have the option by design activities to foster the advanced abilities important to move in the direction of digital maturity coordinated.

This study aims to analyze the impact of solvency, profitability, and liquidity on financial distress, with good corporate governance as a moderating variable. The research employs a quantitative approach with moderation regression analysis. The results indicate that solvency, profitability, and liquidity have a significant negative effect on financial distress, meaning that the better a company's financial condition in these aspects, the lower the potential for financial difficulties. Additionally, good corporate governance is proven to moderate the effect of solvency, profitability, and liquidity on financial distress, indicating that the application of good governance strengthens the negative relationship between these financial indicators and financial distress. These findings highlight the importance of corporate management in maintaining financial health and applying good corporate governance principles to minimize the risk of financial distress.

This study aims to analyze the causes of bottlenecks in lip balm production at PT Rumah Rumput Laut by using a survey approach and fishbone diagram analysis method. The research method used is a descriptive method with survey approach which was conducted at PT Rumah Rumput Laut, Bogor Regency, West Java. Data were collected through observations and interviews with related parties in the production process based on previously identified problems. A fishbone diagram was used to identify the factors causing bottlenecks, which were grouped into six main categories, namely: manpower, machine, method, material, measurement, and environment. The results of the fishbone diagram analysis show that bottlenecks in lip balm production are caused by the irregular flow of material transfer, long waiting time for the quality control process, and limited production capacity. To overcome this problem, it is necessary to improve the operator supervision system, implement a regular machine maintenance schedule, rearrange the production space layout, and use technology to monitor machine conditions in real time.

This study examines the influence of leadership style, organizational culture, and work environment on employee work discipline at the Population Control, Family Planning, Women's Empowerment, and Child Protection Agency of Sukoharjo Regency. The research employs a quantitative approach, utilizing primary data collected through questionnaires. The study's population consists of 37 employees, and due to the limited number of respondents (less than 100), a saturated sampling technique was applied, ensuring the inclusion of all members in the study.The research utilizes multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²) as statistical analysis techniques. The t-test results reveal that leadership style (X1) does not have a significant effect on employee work discipline, whereas organizational culture (X2) and work environment (X3) have a significant positive influence. The F-test results confirm that the regression model used in this study is appropriate for explaining the relationship between independent and dependent variables. Additionally, the R² test results indicate the proportion of variance in employee work discipline that can be explained by the independent variables.The findings suggest that fostering a strong organizational culture and improving the work environment can enhance employee work discipline. Meanwhile, leadership style alone does not significantly impact discipline levels. The study recommends that organizations prioritize developing a supportive work culture and conducive work environment while reassessing leadership strategies to align with employee needs. These insights provide valuable implications for policymakers and organizational leaders aiming to improve workforce discipline and productivity.

This research aims to determine the effect of rewards on the performance of CV Teknika Kreasindo employees in Makassar City. The variables in this research consist of the independent variable, namely Reward, and the dependent variable, namely employee performance. The population and sample in this research are all CV employees. Teknika Kreasindo in Makassar City. The data collection techniques used were observation and questionnaires. The data analysis technique used is simple linear regression analysis with SPSS version 26 software to prove the hypothesis. The results of this research show that there is a positive and significant influence between the rewards given by the company on employee performance. These findings indicate that providing appropriate rewards can increase employee motivation and work productivity, so that they can contribute to organizational achievements. It is hoped that this research can provide a reference for companies in designing effective reward systems to improve employee performance.

The purpose of this Study was to determine the effect of skills and work abilities on employee work productivity at PT. Bastian Olah Sawit Simpang Tungkal? I simultaneously and partially. This study is a associative study, the variables used are skills, abilities on employee work productivity. The populationin this study was 133 employees taken as many as 58 samples. Primary data needed as a basis for analysis, while the data collection technique was a questionnaire, the analysis technique used was multiple linear regression, hypothesis testing. f-fees ,t-test and coofecient of determination. The results of this study are:there is a significant influence of skills and abilities on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. there is a significant influence of skills on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. there is a significant influence of abilities on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. As evidenced by the calculated t value being smaller that the t table

This study aims to test and determine how important the influence of Independence and Work Experience is on audit quality at Public Accounting Firms (KAP) in East Jakarta. The research method used is quantitative because it has conducted tests using SPSS such as respondent identity, gender, age, last level of education, length of service and also conducted classical assumption tests, namely data validity, data reliability, data linearity, multicollinearity, heteroscedasticity, autocorrelation test, simple linear regression, multiple linear regression, coefficient test, correlation coefficient test and also partial and simultaneous hypothesis tests. This study proves that the influence of independence and work experience as variables that are very influential, an auditor must have these two integrities with a responsible basis in order to provide good and quality audit results.

The purpose of this research was to examine the relationship between audit report latency and profitability, firm size, and leverage.  This study falls under the category of quantitative research. The data utilised in it comes from secondary sources, specifically the company's annual financial report that can be found on the Indonesia Stock Exchange (IDX) website for the years 2020–2023.  With the use of a purposive sampling strategy, we were able to collect 236 pieces of observational data from 59 different companies.  The statistical package used for data processing in this study is SPSS 27, and the kind of data analysis that was employed is multiple linear regression analysis.  The study found that audit report lag is positively but insignificantly affected by leverage, firm size negatively but significantly affects audit report lag, and profitability negatively but insignificantly affects audit report lag.

In aviation, two important factors can affect passenger satisfaction: time efficiency in service, especially in the baggage claim process, and airline image. These two activities also apply to passengers at Halim Perdanakusuma International Airport. This study aims to determine whether there is an influence between the duration of baggage claim and airline image on passenger satisfaction, both partially and simultaneously. This study uses a quantitative approach to data collection. It distributes questionnaires to 105 Citilink Indonesia passengers and 105 Batik Air passengers who claim their baggage in the arrivals area. In addition, it uses baggage manifest data in the form of first baggage (fi-bag) and last baggage (la-bag) time data. The data is then analyzed using the t-test (partial test) and f-test (simultaneous test). The results of the study indicate that partially, the Baggage Claim Duration variable has a significant effect on the Passenger Satisfaction variable, both for Citilink Airlines (sig.=0.30) and Batik Air (sig.0.035). The results of the study indicate that partially, the Airline Image variable has a significant effect on the Passenger Satisfaction variable for both Citilink Airlines (sig.=0.000) and Batik Air (sig.=0.000). Furthermore, the Baggage Claim Duration and Airline Image variables simultaneously affect the Passenger Satisfaction variable, with a significance of 0.000 for both Citilink and Batik Air Airlines.

This study aims to analyze the implementation of management control systems in improving company performance at PT. Melu Bangun Wiweka (MBW), a private construction company facing tight competition in the construction services industry. The study uses a qualitative approach with a descriptive method, where data is obtained through interviews with the company. The results of the study indicate that PT. MBW has implemented a fairly good management control system through the stages of strategic planning, budgeting, activity implementation, and performance evaluation. This system has been proven to play an important role in directing organizational activities and improving employee performance through the provision of rewards and sanctions based on standard operating procedures. This study concludes that a structured and communicative management control system can improve the effectiveness and efficiency of the company in achieving its goals. It is recommended that the company continue to improve employee understanding of the company's vision and strengthen the evaluation system to face competitive challenges in the future

This study aims to analyze the implications of business law on consumer protection in e-commerce transactions in Indonesia. The results of the study indicate that business law plays an important role in protecting consumers in e-commerce transactions. However, the effectiveness of existing laws and regulations is still questionable because there are still many cases of fraud and unfair business practices. Therefore, this study suggests the need for improvements to laws and regulations, increased consumer awareness, effective supervision, and cooperation between the government and business actors to improve consumer protection in e-commerce transactions in Indonesia.

This research aims to find out how leadership style and organizational culture influence the performance of the management of the Student Activity Unit of the Institute for the Scientific Study of Faithful Students, Makassar State University (UKM LKIMB UNM) for the 2022-2023 period. The total population and sample used was 43 administrators. Data collection was carried out using observation and questionnaires. The data analysis technique carried out was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 26. The results of this research show that leadership style partially has a negative and significant influence on management performance. Meanwhile, organizational culture has a positive and significant influence on management performance. The leadership style and organizational culture simultaneously have a significant influence on management performance.

This research is motivated by the low performance of employees which can be seen from the quality and quantity of work that is still not in accordance with the planning. The low performance of employees is thought to be influenced by ineffective communication, low employee commitment, and organizational culture that is still not conducive. The purpose of this study is to determine how communication affects organizational performance, how commitment affects organizational performance, how organizational culture affects organizational performance, and how communication, commitment and organizational culture together affect organizational performance. The method used in this study uses a quantitative descriptive method. To analyze it, statistical correlation and multiple regression test data analysis was used using SPSS version 22.00. The results of the study obtained provide the conclusion that communication has a positive and significant effect on organizational performance, commitment has a positive effect on organizational performance, organizational culture has a positive effect on organizational performance and communication, commitment and organizational culture together affect organizational performance.

This research is motivated by the low communication skills, the slow development process in villages throughout Purwaharja District is thought to be caused by the low skills of village officials throughout Purwaharja District. The ability here is seen from their daily performance which is sometimes unable to keep up with the demands of technological progress, or is also caused by their low level of education and work experience. The purpose of this study is to determine how communication skills affect village development, how the quality of village government officials' human resources affects village development, and how communication skills and the quality of village government officials' human resources together affect village development. The method used in this study uses a quantitative descriptive method. To analyze it, correlation and multiple regression statistical test data analysis was used using SPSS version 22.00. The results of the study obtained provide the conclusion that communication skills have a positive effect on village development, the quality of village government officials' human resources have a positive and significant effect on village development, and communication skills and the quality of village government officials' human resources together have a positive effect on village development.
 

This study aims to obtain an overview of the community empowerment model through cash-intensive work policies in village development. This study uses a descriptive method with a qualitative approach. The informants in this study were 12 people consisting of 4 Village Government members, 4 BPD members, and 4 community elements. In this study, the method used was a descriptive method or descriptive survey. The researcher used research procedures, namely: (1) orientation stage, (2) exploration stage, and (3) member check stage. The researcher used data processing and analysis techniques in a qualitative approach, namely: data review, data reduction, compilation of units and categories, checking the validity of data, and data interpretation. The results of the study indicate that: 1) Community empowerment in Banjar District Village, Banjar City is carried out by involving the community and village community institutions from development planning, development implementation and evaluation of development results; 2) Villages in Banjar District, Banjar City do not implement the cash-intensive work policy which is one of the priorities for the use of village funds in accordance with the provisions of laws and regulations, because the benefits and impacts are not as expected; 3) The objectives of village development through the cash-intensive work policy cannot be achieved.

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..

This research aims to test how much influence Organizational Culture and Transformational Leadership Style have on the Performance of Employees of the Highways and Construction and Spatial Planning Department of West Sumatra Province with Work Motivation as an Intervening Variable. The sample in this study amounted to 53 respondents. The population in this study were 53 employees who worked in the West Sumatra Provincial Development and Development Agency for Works and Spatial Planning in 2021/2023. The results of this research are (1) There is a positive and significant influence between organizational culture on work motivation at the Department of Highways, Cipta Karya and Spatial Planning of West Sumatra Province (2) There is a positive and insignificant influence between Transformational Leadership Style on Work Motivation at the Department of Highways Cipta Karya and Spatial Planning of West Sumatra Province (3) There is a positive and insignificant influence between Organizational Culture on Employee Performance at the Department of Highways Cipta Karya and Spatial Planning of West Sumatra Province. (4) There is a positive and insignificant influence between Transformational Leadership Style on Employee Performance at the Cipta Karya Highways Service and West Sumatra Province Spatial Planning. (5) There is a positive and significant influence between Work Motivation on Employee Performance at the Cipta Karya Highways Service and West Sumatra Province Spatial Planning Service. (6) There is a positive and significant influence between Employee Performance on Employee Performance through Work Motivation at the Department of Highways, Cipta Karya and Spatial Planning of West Sumatra Province. (7) There is a positive and insignificant influence between Leadership Style Transformational on Employee Performance through Work Motivation at the Department of Highways, Cipta Karya and Spatial Planning of West Sumatra Province.

This study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ? 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.Keywords: Environmental Performance, Environmental Disclosure, Leverage, ProfitabilyThis study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ? 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.

Tourism development in Aceh Tengah Regency has great potential to become a leading tourist destination, especially with the natural beauty of Danau Laut Tawar and the richness of local culture. The Tourism Office of Aceh Tengah Regency has implemented various strategies, including the empowerment of local communities, infrastructure improvements, and tourism promotion. However, significant challenges remain in the development of this sector, such as the lack of land legality documents, limited supporting facilities, and low creativity in the creative economy products. Based on the research, development focusing on community empowerment through training, improvements in physical and social infrastructure, and strengthening collaboration between the government, private sector, and local communities can enhance tourism appeal and provide positive economic impacts. In the future, community-based and sustainable tourism development will be the key to creating an environmentally friendly and sustainable destination. Through more coordinated strategic efforts, it is expected that the tourism sector in Aceh Tengah can grow rapidly and contribute to regional development.

Analysis of the Impact of Technology, Information and Communication (ICT) in Improving Employee Performance at the Republic of Indonesia Civil Servant Cooperative (KPRI) "Bung" LLDIKTI Region IX Sulawesi. Thesis for the Management Study Program at the Indonesian Education Institute of Management Science College (STIM-LPI) Makassar. Supervised by Dr. Milka Pasulu, S.E., M.Si and Dr. Yusram Adi, S.E., M.Sc This research aims to determine the impact of information and communication technology (ICT) in improving employee performance at the Republic of Indonesia Civil Servant Cooperative (KPRI) "Bung" LLDIKTI Region IX Sulawesi. This research was conducted using data collection through direct observation and interviews; The data collection methods used were interviews and direct observation. is based on qualitative data, where this research is subjective. The sample in this study was the administration section, and the manager of the Republic of Indonesia Employees Cooperative (KPRI) "Bung" LLDIKTI Region IX Sulawesi. The data analysis methods used are narrative analysis and discourse analysis.  The results of this research show that information and communication technology (ICT) has a significant impact on improving employee performance.

The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todetermine the resources consumed by each activity. Using these equations, it is easy to update the modelby adding an additional activity. This simplification would allow the multiplication of the activities to betreated without presenting difficulties in the distribution of resources. In fact, what we have here isclearly an &quot;autonomous method of equivalence&quot; that uses working time as a unit of equivalence. Themain objective of our concerns is to identify the determinants of the time required to start, perform andcomplete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to thecriticisms of some authors regarding the difficulty of measuring time for establishing the time drivers ofthe TD-ABC method, in the scientific approach carried out we tried to model the activity times with thehelp of the multiple regression model. We believe that the values ??estimated and obtained with the help ofthe Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC methodhighlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in themeasurement of activity times.

This study aims to determine the effect of price and trust on consumer satisfaction in J&T Express delivery services in Kediri City. This type of research is quantitative research. The data for this study were obtained through primary and secondary data. The population in this study were consumers of J&T Express in Kediri City. The sample in this study was 100 consumers with the sampling technique using accidental sampling. The analysis techniques used were validity testing, reliability testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of the study showed that the partial t-test results of the price and trust variables influenced consumer satisfaction. The results of the simultaneous F-test showed that price and trust influenced consumer satisfaction.

Human Resources (HR) are an essential asset in an organization or company, as they encompass individuals with the skills, knowledge, and competencies needed to achieve organizational goals. Conflict management, organizational learning, and effective communication are the main pillars of HR management. Conflict management plays a role in transforming potential friction into opportunities for creative solutions, maintaining harmony, and improving team productivity. Organizational learning enables individuals and organizations to grow, adapt, and face new challenges with continuously evolving knowledge. Meanwhile, effective communication acts as a bridge that connects vision, mission, and actions, ensuring all elements of the organization move in alignment toward shared goals. CV. XYZ Surabaya is a company engaged in the supply and distribution of electrical equipment. Finding the right human resources for this organization is not an easy task. One of the company’s primary objectives is to improve employee performance, as improved employee performance is directly proportional to enhanced organizational performance. Based on the research findings, the t-test (partial) and f-test (simultaneous) analysis revealed that the variables of conflict management, organizational learning, and communication have a significant impact, both partially and simultaneously, on employee performance at CV. XYZ Surabaya.

Al-Murtadlo Islamic Boarding School Ponjong Gunungkidul is an Islamic-based educational institution that not only emphasizes religious education, but also develops the non-academic achievements of students. This research aims to determine the management of student development in developing non-academic potential, such as martial arts, MTQ, sports and arts. This research uses descriptive qualitative research methods with data collection techniques using observation, interviews and literature study. The collected data was analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. (Zulfirman, 2022) It was found that coaching was carried out through three main stages: talent and interest selection, ability grouping, and intensive training. Supporting factors include professional trainers, adequate infrastructure and effective time management. The non-academic achievements achieved by students reflect character formation, such as responsibility, discipline and cooperation. In addition, the integration of religious education and non-academic development makes a significant contribution to the formation of a generation of students who are spiritually and socially competent. This Islamic boarding school is an ideal example of an Islamic educational institution that is responsive to the needs of modern society.

Fraud in the government sector is a serious issue that can threaten the stability and efficiency of governance. This study aims to analyze the role of internal government auditors in mitigating fraud risk. The method used is a literature review with a qualitative descriptive approach, examining 10 relevant journals. The results indicate that internal auditors play a crucial role in detecting and preventing fraud by thoroughly examining internal control weaknesses and utilizing modern technology such as Whistleblowing Systems. The effectiveness of internal audits is supported by strong leadership and high awareness of fraud risks, as well as appropriate structural reform policies. The study concludes that effective internal auditing is essential in enhancing transparency and accountability and recommends the need for comparative analysis across regions to evaluate the diversity of internal audit practices. Additionally, further research is needed to explore the impact of information technology and Whistleblowing Systems in fraud prevention, as well as the role of leadership and organizational culture in supporting the internal audit function.

Indonesia is a country with diverse culture and tourism. The rapid development of technology causes changes. Sukaraja village has religious tourism potential which has not been utilized optimally through social media.  The BATU GOONG Cultural Heritage Site and its MSME actors are one of the main attractions, but have not utilized platforms such as Instagram, TikTok, Facebook and Twitter for promotion. Therefore, there are three stages of activity plans which include training on creating social media accounts, tourism and MSME digitalization seminars, as well as developing Instagram and Facebook content. These three stages aim to increase the promotion of Batu Goong religious tourism so that there will be an increase in visitors.

This study aims to analyze the influence of Green Human Resources Management and Green Innovation on Business Sustainability. The Green Human Resources Management approach includes recruitment, training, performance appraisal, and compensation practices oriented towards environmental conservation. Meanwhile, green innovation focuses on the development of environmentally friendly products, processes, and business models. The sampling technique used is purposive sampling with a total of 100 respondents. Data collection was carried out using an online questionnaire after testing validity and reliability. The analysis in this study employs SEM-PLS. The results indicate that Green Human Resources Management does not have an effect on Business Sustainability. In contrast, Green Innovation has a significant positive effect on Business Sustainability. The implementation of enhanced green innovation has been proven to increase operational efficiency and strengthen the company's image as an environmentally conscious business. This study emphasizes the importance of integrating human resource management and environmentally friendly innovation to achieve better business sustainability

This study aims to analyze the business operations of LDR Café by examining the production, sales, and financial aspects. Given the increasingly competitive culinary industry, this study uses a field research methodology that includes observation, questionnaires, and documentation to collect primary and secondary data. The findings of the analysis indicate that non-financial factors, location, building materials, technology, and production processes are important things to consider. The marketing aspect also shows good potential with a significant increase in sales. In terms of finance, this business has been running along with the age of the project for seven years. The suggestions given include the development of more modern production technology, expansion of marketing distribution, and preparation of more detailed financial reports to monitor business performance. This study is expected to provide insight for culinary entrepreneurs in optimizing their businesses amidst tight competition.

The development of the MSME culinary industry is currently increasing, because culinary is a daily need for society. However, along with the development of the culinary era, it has not only become a consumer product, but now culinary has become a lifestyle for people. This research aims to determine the influence of entrepreneurial competence on the performance of Kertabumi Karawang MSMEs. This research uses quantitative research. The data collection techniques used are questionnaires, interviews, and observation of conditions at the research site. Testing the hypothesis in this research uses simple regression analysis. The results of this research show that competency has a significant positive effect on MSME business performance, increasing HR competency is a key strategy for improving MSME performance in the Kertabumi Karawang Center. Implementing competency improvement programs can help MSMEs become more competitive in local and regional markets.

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.

Tiktok is the only social media that is widely used by shoppers to see product reviews before deciding to buy. One of the most searched content is beauty products. Research was conducted to determine the effect of brand equity and online customer reviews (OCRs) on purchasing decisions for The Originote products on the Tiktok Shop Application. This study focuses on The Originote skincare using quantitative methods. The sample used was Generation Z in Malang City with a multistage random sampling technique. Data analysis includes instrument testing, descriptive, classical assumption testing and hypothesis testing. The results of the study show that both brand equity and OCRs variables significantly contribute to purchasing decisions. Partially and simultaneously, both variables have a significant influence on purchasing decisions. To improve and strengthen brand equity, The Originote needs to upgrade the outer packaging so that the product is protected from impact. On the other hand, to improve online customer reviews, The Originote needs to create an SOP for admins to reply to customer reviews.

This research aims to reveal the influence of deferred tax expense, green intellectual capital, and debt policy on company performance. This type of research uses associative quantitative research methods. The population in this research are Basic Materials sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this research is based on purposive sampling technique. It is known that as many as 106 companies are listed on the Indonesian Stock Exchange in the Basic Materials sector. With the sample selection criteria, a sample of 24 companies was obtained, so the total number of data observations was 72. This research uses statistical tools, namely eviews software version 12. The analysis technique used is data regression. panel. The research results show that deferred tax expense, green intellectual capital, and debt policy simultaneously have a significant effect on company performance. Meanwhile, partially it shows that the deferred tax expense has no effect on company performance. green intellectual capital influences company performance. Debt policy influences company performance.

This study aims to determine and analyze the effect of regional tax revenues and regional retribution on local origional income with population as a moderation variable in the Lamongan Regency Government in 2015-2022. This research is included in quantitative research with the type of data used, namely secondary data obtained from the Badan Pemeriksa Keuangan (BPK) of East Java Province Representative and Badan Pusat Statistik (BPS) of Lamongan Regency. The population in this study is all reports containing the types of regional taxes, regional retribution, local original income and population of Lamongan Regency for 2015-2022 totalling 334 data. The sampling technique is purposive sampling with the final number of samples used which is 240 data. The data analysis method used is descriptive data analysis with the help of SmartPLS statistical tools. The results of this study show that regional taxes and regional retribution have a positive and significant effect on local original income, population is able to moderate the relationship of regional taxes to local original income with weak categories, and population is able to moderate the relationship of regional retribution to local original income with strong categories.

Technological developments in Indonesia have an influence on current developments, especially fast food restaurants which are currently a trend among consumers, including McDonald's. With the trend of fast food such as McDonald's, many competitors have emerged with similar companies. This research was conducted with the aim of knowing and analyzing McDoanald's marketing strategy using a SWOT analysis consisting of Strengths, Weaknesses, Opportunities and Threats. The method in this research is a case study using SWOT analysis. The data used in this research is secondary data. On the other hand, qualitative research is a type of research that uses techniques to extract information using data sets that are larger than one point of view, such as journals, articles, and so on. This type of qualitative research is carried out by collecting clear data to analyze information related to ongoing research. The research results show that McDonald's has strengths, weaknesses, opportunities and threats in its marketing activities. The results of the analysis show that McDonald's must use a strategy to increase the effectiveness of promotions through advertising, media and existing websites as well as adding sponsorship and collaboration with other top artists.

The purpose of this study was to determine the trust and quality of customer service towards the satisfaction of the Bank Syariah Indonesia Pontianak Branch. The population in this study were customers, with a sample of 100 people. Determination of sample withdrawal using incidental sampling techniques. Determination of the sample size of the research object using the Slovin formula with a confidence level of 90% (significance level of 0.10). Slovin formula with a confidence level of 90% (significance level of 0.10) / Data collection techniques using questionnaire distribution techniques. Based on the results of the analysis and discussion that have been carried out, it can be concluded that the characteristics of respondents in this study show that respondents who are customers of BSI Pontianak Branch show that most customers are aged 19-28 years, last education is high school / vocational school, civil servant jobs, male, are customers of BSI Pontianak Branch 100%.

Brand Ambassador and Social Media Marketing are effective marketing strategies to encourage purchasing decisions. This study aims to determine the direct and indirect effects of brand ambassadors and social media marketing on purchasing decisions for Nature Republik products. This research uses a quantitative descriptive approach. The population of this study were consumers of Nature Republik, the sampling technique used purposive sampling totaling 100 respondents who live in Malang City. This research data analysis was carried out using the SEM PLS method using the SmartPLS application, descriptive analysis test and hypothesis testing. The results showed that 1) Brand Ambassador has a positive and significant effect on purchasing decisions for Nature Republic products in Malang City, 2) Brand Ambassador has a positive and significant effect on Social Media Promotion of Nature Republic products in Malang City, 3) Social Media Promotion has a positive and significant effect on Purchasing Decisions for Nature Republic products in Malang City.

Airlines must always improve passenger services on the ground. One of its services is the determination of time or On Time Performance which is a benchmark for the trust of service users who are the choice to travel. There are obstacles that become obstacles in achieving On Time Performance, namely worsening uaca, inadequate airport facilities, traffic and others. This study aims to determine the performance of Ramp Handling in handling aircraft at Wings Air at PT. Merpati Angkasa Abadi at Sultan Muhammad Kaharuddin Airport Sumbawa and for 2.knowing the stipulation of aircraft departure time on Wings Air airline At PT. Merpati Angkasa Abadi at Sultan Muhammad Kaharuddin Airport Sumbawa.
This research is qualitative with data obtained from observation, interviews, and documentation. The data analysis techniques used are data reduction, data presentation, and conclusions. This research will be conducted in July 2023 at PT. Merpati Angkasa Abadi at Sultan Muhammad Kaharuddin Airport Sumbawa.
The result of this study is the performance of Ramp Handling in handling aircraft is to ensure all tools, needs and employees are ready to be positioned with their respective duties, and monitor the weather for the aircraft in order to land. In addition, the Ramp Handling Unit serves as a liaison between operational activities at the facility and operational activities at the terminal. To provide or ensure all activities on the aircraft and in the terminal run properly. The achievement of On Time Performance has been maximally optimized according to the time given by the company for 20 minutes the aircraft while on the ground, the Ramp unit makes excellent use of this time. The achievement of punctuality has been carried out optimally starting from before the plane landed. All jobs such as, helping cabin crew pick up garbage from the plane, communicating with pilots, and communicating with engineers to ensure the condition of the engine to raise passengers into the plane.

This study aims to examine the influence of lifestyle and hedonic shopping motivation on the buying interest of Shopee application users in Banjarmasin City.The research method used is quantitative method. The number of samples used by 106 respondents was taken by purposive sampling. Data collection using online questionnaires. Data analysis methods use descriptive statistics, instrumental testing, multiple linear analysis and hypothesis testing. This test uses the help of SPSS 26 statistical software.The results of this study show that lifestyle variables (X1) have a significant positive influence on buying interest variables. The hedonic shopping motivation variable (X2) has a positive influence on the buying interest variable. Based on simultaneous testing, lifestyle variables (X1) and hedonic shopping motivation variables (X2) on the buying interest of shopee application users together have a significant influence.
 
 

Financial literacy, financial behavior and income are driving factors for an individual to make an investment decision. This study aims to determine the influence of financial literacy, financial behavior and income on investment decisions. This research method is descriptive quantitative. The sampling technique uses the random sampling technique. analysis of the data used is multiple linear regression analysis, partial test, simultaneous test and coefficient of determination. The results of the study show that financial literacy has a positive and significant direction with a large influence of 48.6% on investment decisions, financial behavior has a positive and significant direction with a large influence 12.5% on investment decisions, income has a positive and significant direction with a 9.4% influence on investment decisions, financial literacy, financial behavior and income have a simultaneous influence on investment decisions of 65.1% and 34.9% in influenced by other factors or variables that are not examined.

The impact of climate change increases public awareness and encourages various parties to realize the importance of sustainability in business and building activities. Companies with a sustainable economy are considered better in the eyes of the public and investors. The sustainability report contains information about the company's social, economic, and environmental performance. Information transparency allows investors to better assess investments that will affect stock prices. Ohlson's (1995) model is used in this study, which is based on Bowerman & Sharma's (2016) research. The three disclosures in the sustainability report together influence the company's stock price, however, if analyzed from every aspect of the disclosure, only social performance has a significant negative influence on the stock price. Thus, the first and second hypotheses in this study were accepted, and the third hypothesis was rejected. The disclosure of economic and environmental performance and sustainability reports affects the share prices of manufacturing companies listed on the IDX for the 2020-2022 period. The company is expected to improve the information disclosed and its quality in the sustainability report. This is so that investors and potential investors can make a more in-depth assessment of the performance and sustainability of a company. Investors should consider more information outside of finance to assess the sustainability of the company in the long term so that the decisions taken will be wiser.
 

PT Dos Ni Roha Logistic is a branch of DNR Corporation which has a function to fulfill the delivery of goods or pharmaceutical equipment by providing transportation services for the delivery of goods both land, sea and air. Data collection methods in this thesis research are questionnaires, observations, literature studies with a population of 47 employees and a sample of 47 determined using saturated sampling techniques and processed using SPSS software version 25.  Work Discipline and Work Motivation together have a positive and significant influence on employee productivity Pt Dos Ni Roha Logistic Jakarta, Work Discipline and Work Motivation are one of the important factors that affect employee productivity, an employee if he has a level of work discipline and is given good motivation in Work can result in high levels of productivity. The results of this study show that work discipline and work motivation have a positive and significant effect on employee productivity, which is 0.546 or 54.6%, so it can be concluded that the influence on employee productivity is 0.546 or 54.6%, while the remaining 45.4% is influenced by other variables outside this study. Companies should need to improve work discipline and work motivation within the company in order to further increase the productivity of their employees.

This study aims to determine the simultaneous and partial effect of work discipline and work experience on teacher performance at the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency. The research method used in this study is a quantitative method with a census approach. The population in this study amounted to 40 teachers at the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency. The type of data used in this study is primary data obtained through questionnaires. The data testing technique used in this study uses the validity test, reliability test and classic assumption test. Data analysis in this study used multiple regression analysis using SPSS software version 25. The results of this study indicate that work discipline and work experience simultaneously have a significant effect on teacher performance at the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency. Work Discipline partially has a significant effect on the Teacher Performance of the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency, and work experience partially has a significant effect on the Teacher Performance of the Mas Athoriyah Cikatomas Foundation, Tasikmalaya Regency.

In this latest business era, data processing is very important for companies. The reason is, the results of the data processing process are needed to produce business decisions. Data processing is a process that replaces raw data as useful and practical information received. Raw data is generally in the form of numbers or records that are still random and uncompiled, as a result it requires a processing process to convert it as a useful issue using certain techniques and methods. A data scientist or a team of data scientists typically handles data processing, which needs to be done correctly to avoid having an adverse effect on the finished product or data output. Data is first processed in its unprocessed state before being transformed into a more readable format (graphs, documents, etc.) that allows employees across the organization to process and use the data on computers.

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.
 
 

The purpose of this study is to find out whether there is an influence of cafe atmosphere, customer experience and price on repurchasing intentions at Cafe Wai Your Drinking Friends. Data collection methods are: Questionnaire and Documentation. Data were analyzed quantitatively with Multiple Liner Regression. The results of calculations with the F test analysis obtained an F count of 53.851 with an F table of 3.094. Based on the results of calculations with the T test on the cafe atmosphere variable, the result is T count (9.688) > T table (1.98498). and on the customer experience variable T count (-2.906) < T table (1.98498), then on the price variable T count (0.831) < T table (1.98498 The conclusion is that the cafe atmosphere variable has an effect on repurchasing interest at cafe Wai Your Drinking Friends and the customer experience variable and price have no effect on repurchasing interest at cafe Wai your drinking buddy, North Toraja Regency.

Young people have an active role in moving a society. So create a social environment that aims at one. In society or organization, communication becomes important. In any institution the role of public relations is important as a liaison and image-building on the outside. In a non-profit institution, the Aqil Study Area has public relations organized as a social division. It's interesting to study his role as a public relations in a non-profit organization. This research uses the qualitative type of work done during the internship for about a semester. Research results show that the public role of relations to image on the outside is shaped through the development and collaboration of partnerships. Its activities focused on establishing sustainable cooperation with the government and colleges.

This study evaluates the accounting system at a packaging printing service company, Putra Jaya Kemasan. Jaya Kemasan. The findings highlight some continuities and discrepancies between theory and practice in sales, purchasing, inventory, and payroll activities. practice in sales, purchasing, inventory, and payroll activities. It was found that although the company has had structured procedures, there are constraints such as less than optimal separation of functions, the use of semi-computerized accounting systems, and discrepancies in recording transactions. discrepancies in recording transactions. The research was conducted using qualitative methods through interviews, documentation, and observation at Putra Jaya Kemasan. Suggestions are given to improve the separation of functions, strengthen the authorization and recording system, and encourage the implementation of sound practices. implementation of sound practices. In conclusion, the company needs improvements in /implementation of accounting information systems to optimize operations and internal control.

This research aims to determine the effect of implementing work from home (WFH) on employee performance levels at the Polewali Mandar Regency Population and Civil Registration Service. The number of samples in this study was 60 people and the research method used data collection techniques using questionnaires. The results of data analysis based on a simple regression test and partial hypothesis testing (t test) show that the calculated t has a value of 7,642 which is > than the t table (2,001). Work From Home has a positive influence on the performance of employees at the Polewali Mandar Regency Population and Civil Registration Office. Conclusion: So, Ha is accepted and H0 is rejected.

This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.

This study explores human complexity and its impact on macroeconomic development. The main focus is on the buyer's mental variables, such as financial assumptions and courage, and how these elements influence business utilization and behavior. Information from measured studies and investigations shows that positive monetary assumptions will often strengthen financial movements, while vulnerabilities or negative assumptions can hinder monetary developments. The proposed strategy suggestions include clear correspondence to rebuild public confidence and appropriate monetary enhancement arrangements. By understanding these elements, this exploration provides further insight into the collaboration between shopper brain science and macroeconomics, which is important for planning compelling strategic systems in the face of advanced economies.
 
 

Bank Central Asia Tbk is one of the leading private banks in Indonesia that has been recognized by the wider community among the many banks in Surabaya City, a very professional management team and an extensive network. Bank BCA as a transactional bank that offers a range of banking services that have Cash and Non-Cash ATMs provided in various strategic locations throughout Indonesia to meet the diverse needs of customers. This study aims to determine the effect of service quality on customer satisfaction and promotional strategies on customer satisfaction. The type of research used is quantitative research and the sampling technique is purposive sampling technique with the number of samples obtained based on criteria and data analysis techniques using SEM Amos. This research was conducted by distributing questionnaires through 100 respondents. The results showed that service quality has a significant positive effect on customer satisfaction for BCA Veteran Surabaya Bank customers and promotional strategies have a significant positive effect on customer satisfaction for BCA Veteran Surabaya Bank customers.

The study aims to determine the relationship between organizational culture and employee satisfaction on work productivity at the Central Bureau of Statistics Sukoharjo Regency. The research method used in this research is quantitative research method. Sampling using saturated samples with a total of 50 respondents. The data source used is primary data and data collection by distributing questionnaires directly. The analysis technique used is IBM SPSS version 25.0. The results in this study indicate that: (1) Organizational culture has a positive and significant effect on work productivity (2) Employee satisfaction has a positive and significant effect on productivity (3) Organizational culture and employee satisfaction have a positive and significant effect on work productivity.

. Bank BJB is a banking industry operating under the auspices of the Regional-Owned Enterprises located in West Java. The purpose of this research is to determine the influence of marketing strategies and service quality on customer satisfaction and loyalty at Bank BJB Branch Office in Mojokerto. This research uses a qualitative method with data obtained from interviews, observations, and documentation. The results of the study indicate that marketing strategies and service quality have a significant impact on customer satisfaction and loyalty, as evidenced by the increasing number of customers using products and programs offered by Bank BJB Branch Office in Mojokerto.
 

Business ethics is a business approach to conducting operations that covers all aspects of society, business and the public. Business ethics in an organization can influence the values, norms, and behavior of leaders and staff. Consumer trust is the confidence that consumers have in a product, service, or brand. This belief has an important role in influencing consumers' decisions to buy, reuse, and recommend certain products and services. CSR is a business initiative to consider the concerns of many stakeholders, including the environment, society, workers, and customers. The purpose of this research is to find out how important company ethics is in building consumer trust. This research uses a qualitative descriptive analysis method and data is obtained from literature studies, several books, references on the internet, and journals that examine similar research to support research on "The Role of Business Ethics in Building Consumer Trust". This research shows that a company's most morally responsible practices influence customer trust. This study highlights how urgent it is to see how the most morally responsible corporate practices influence customer trust. Sharia marketing strategies have a significant effect on consumer satisfaction and their trust in certain products and services. This research shows that the role of business ethics has a significant influence in building consumer trust.

The Indonesian capital market recovered in 2021 after a decline due to the COVID-19 pandemic in 2020. The role of the capital market is crucial for economic growth, and investors need to pay attention to factors such as financial reports and company performance. Investors in LQ45 companies, consisting of 45 stocks with high liquidity, make selections based on transactions and market capitalization. This research focuses on the influence of Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on the stock prices of LQ45 companies in the period 2018-2021. The research problem involves questions about the influence of each ratio on stock prices. The research objective is to examine the influence of these ratios. The results of the research are expected to provide important information for readers about the factors affecting stock prices and insights for researchers into the dynamics of the capital market. This research can also serve as a reference for further studies. The results of the analysis indicate that Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) significantly influence the stock prices of LQ45 companies.

Penelitian I bertujuan untuk I mengidentifikasi i dan menganalisis faktor-faktor yang mempengaruhi keputusan investasi saham pada lima perusahaan tercatat pada industri makanan dan I minuman di Bursa Efek Indonesia (BEI) selama tahun 2022. Penelitian ini menggunakan Capital IAsset I Pricing IModel I(CAPM) sebagai dasar analisis yang mengevaluasi kinerja investasi saham pada industri yang berhubungan dengan konsumen.
Metode penelitian   I melibatkan pengumpulan data historis harga saham, sukuIbungaIbebas risiko, Idan pengembalianIindeks II pasar saham, serta analisis statistik untuk mengukur risiko sistematis dan imbal hasil dari investasi dalam perusahaan-perusahaan Food and Beverages. Data yang diambil mulai Desember 2021 hingga Desember 2022. Hasil perhitungan menunjukkan rata-rata ?i bernilai kurang dari  I1 (0,2930 < 1) sehinggaisecaraiumum 5 saham perusahaan yang dijadikan sampelipenelitian memilikiirisiko sistematisiyang rendah dan cenderung kurang aktif dalam merespon perubahanI harga pasar. Berdasarkan hasil analisis selama 2022, dari 5 saham I perusahaan Iyang dijadikan sampel terdapat 1 saham yang Efisien yaitu saham PT Kino Tbk (KINO). I
Kriteria penentuan keputusan investasi adalah dengan memilih I saham-saham yang efisien, yaitu saham-saham yang mempunyai I tingkat pengembalian tunggal yang lebih besar  I dari tingkat I pengembalian yang I diharapkan (Ri>ERi), ?I?dan mengeliminasi saham-saham yang berefisiensi I rendah, yaitu saham-saham dengan tingkat pengembalian tunggal. kurang dari tingkat pengembalian yang diharapkan. Kembali (Ri<ERi). Implikasi praktis dari penelitian ini adalah memberikan I panduan I kepada investor dalam memilih saham yang sesuai dengan profil risiko dan tujuan investasinya dengan mempertimbangkan  IIaspek-aspek yang relevan dalam model  I CAPM. I