In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

Digital transformation in the payment system in Indonesia is experiencing rapid development, especially with the presence of the Quick Response Code Indonesian Standard (QRIS) which facilitates digital transactions in various sectors. One of the most popular digital wallet platforms and widely used by students is GoPay. This study aims to analyze the influence of the perception of benefits and ease of use of QRIS on GoPay usage decisions, with user satisfaction as an intervening or mediation variable. The research was conducted on students from private universities in Malang City using a quantitative approach with an explanatory design. A total of 73 respondents were selected using a simple random sampling technique and the data were analyzed using the Partial Least Square, method using the Technology Acceptance Model (TAM) theoretical framework as a theoretical foundation. The results of the analysis show that the ease of use of QRIS significantly affects students' decisions to use GoPay. This is indicated by a t-statistical value that exceeds the significance threshold of 1.96. However, the perception of benefits has not been shown to have a significant influence on usage decisions. In addition, the results of the mediation test showed that user satisfaction played a significant role as a mediator in the relationship between ease of use and GoPay usage decisions. In contrast, user satisfaction does not mediate the relationship between benefit perception and usage decisions. The implications of these findings emphasize the importance of developing a simple and intuitive user interface and user experience. Digital payment app developers are advised to focus on improving the usability aspect in order to encourage loyalty and repeat decisions from young users. This research makes an important contribution to the literature on the adoption of digital technology and the behavior of younger generation users in the era of digital transformation.

This study aims to analyze the role of mental health as a moderation variable in the relationship between work facilities and employee job satisfaction. Adequate work facilities are generally thought to be able to increase job satisfaction, but these effects can vary depending on the individual's psychological condition, particularly mental health. This research is motivated by the importance of a holistic approach in human resource management, which includes both physical and psychological aspects of the work environment. The research method used was a quantitative approach with survey techniques to 150 respondents working in the public service sector in urban areas. The data collection instrument was in the form of a closed questionnaire with a Likert scale, and hypothesis testing was carried out through moderation regression analysis using the help of SPSS software. The results of the study show that work facilities have a positive and significant influence on employee job satisfaction. In addition, it was found that mental health played a significant role as a significant moderation variable in the relationship. This means that the influence of work facilities on job satisfaction becomes stronger or weaker depending on the level of mental health possessed by employees. These findings underscore the importance of organizations not only focusing on improving physical work facilities, but also paying attention to and managing employees' mental health as an integral part of strategies to improve well-being and work productivity. Interventions such as counseling programs, work-life balance, and stress management training need to be considered as part of the organization's policies. This research makes a theoretical contribution in enriching the understanding of the role of psychological variables in job satisfaction dynamics, as well as a practical contribution to management in designing a healthier and more productive work environment.

In the current era of globalization, the quality of human resources is a determinant for a country in facing increasingly competitive competition with the advancement of technological development and science has experienced rapid growth that has a significant impact on business progress and development. Human Resources (HR) are key in organizations and companies. For good management, companies need to have skilled and highly knowledgeable employees. This study aims to examine the influence of communication, teamwork and work environment on employee performance located at PT. Kutai Kartanegara Waste Management (PLKK) in Balikpapan. This research method uses quantitative research. Data collection technique using questionnaire with Likert scale. Sampling technique using nonprobability approach technique, namely purposive sampling is a sampling technique using certain criteria. With a population of 235 employees who will be sampled as many as 33 respondents with the criteria of employees at the company PT. Kutai Kartanegara Waste Management in balikpapan who have worked for at least 1 year. The analysis technique used in this study is to use the validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, determination coefficient test (R2) Hypothesis testing, namely, t test, f test with prog tools. The results of this study indicate that the three independent variables, namely communication, teamwork and work environment have a significant effect both partially and simultaneously on employee performance. The R square value of the equation is 0.827, meaning that the dependent variable, namely employee performance, can be explained by the communication, teamwork and work environment (independent) variables in this study by 82.7%, while 17.3% is influenced by other variables not explained in this study.

This study was conducted to evaluate how the Gojek application contributes to the development of the digital economy, especially for Micro, Small and Medium Enterprises (MSMEs) in Tanjung Pinang City. Together with the rapid development of digital technology, Gojek has become a solution for MSMEs in expanding market share, increasing operational efficiency, and easy access to financial services. This research explores qualitative methods that take a case study approach to MSME players who utilize the Gojek application. The research shows that the Gojek application makes a significant contribution to the development of the digital economy of MSMEs in Tanjung Pinang by providing easy access to marketing, delivery of goods, and digital payments. In addition, MSME entrepreneurs in Tanjung Pinang benefit in gaining cost and time efficiency, while increasing revenue from their sales. However, there are still some obstacles that need to be overcome related to technological adjustments, infrastructure limitations, and costs that must be borne by MSME players.

The digital transformation of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is crucial for enhancing competitiveness and sustainability in the digital economy era. However, MSMEs face significant challenges, including low digital literacy, limited financial resources, uneven digital infrastructure, and insufficient regulatory support. This study aims to analyze these challenges and propose adaptation strategies through a qualitative literature review approach. Data were collected from credible sources, including academic journals, government reports, and reputable articles, focusing on the period from 2019 to 2024. The findings highlight the importance of external support, such as training, mentoring, and government policies, in facilitating digital transformation. Key strategies include improving digital literacy, collaborating with digital platforms, and fostering product innovation. The study also emphasizes the need for government intervention in infrastructure development and policy reform to create a conducive ecosystem for MSMEs. While digital transformation offers significant benefits, such as operational efficiency, market expansion, and increased competitiveness, the digital divide between urban and rural MSMEs remains a critical issue. This research provides recommendations for stakeholders to ensure inclusive and sustainable digital transformation for all MSMEs in Indonesia.

This study aims to determine the role of innovation in developing start-up businesses. This study uses a descriptive research method. This method aims to describe and analyze the role of innovation in developing start-up businesses.  This research discusses the role of innovation in developing start-up businesses, covering aspects of product development, marketing, and management that can provide added value and create new markets.  Start-ups in Indonesia, especially internet-based ones, are growing rapidly due to technological advances and the increase in internet users in almost all walks of life. Innovation plays a key role in the world of entrepreneurship because it drives business growth and development, increases competitiveness, and creates new value for customers. Innovation is a key element for entrepreneurs who want to survive and thrive in this era of globalization and digitalization. Start-up businesses must continue to innovate in their products, services, and business models in order to compete in a dynamic market. Innovation allows companies to create added value for customers and deliver new solutions that are better than competitors.

Micro, Small, and Medium Enterprises (SMEs) play an important role in the economy, including in the growing culinary sector. Cimol Bojot Aa, a culinary business focusing on selling cimol snacks, operates in a highly competitive market. This study aims to analyze the internal and external environments influencing the business strategy of the SME Cimol Bojot Aa. The methodology used includes SWOT and TOWS analysis, combining internal and external factor analysis to formulate business development strategies. Data were collected through interviews with the business owner, direct observation, and related document studies. The results show that Cimol Bojot Aa has strengths in unique products and competitive pricing, but faces challenges in marketing and financial management. Based on these findings, it is recommended that the business focus on strengthening digital marketing strategies and improving financial management for sustainable growth. This study provides practical recommendations for SME owners in planning adaptive and competitive business strategies in the culinary market.

This research is motivated by the less than optimal performance of the organization which is marked by the less than optimal achievement of the planned work targets according to the time and proportion that has been set. The less than optimal performance of the organization is thought to be caused by the less effective conflict management and low work culture in the Pangandaran port office. Conflict management managed by the leadership is less effective in controlling the running of the organization which is full of conflicts between employees, both openly and secretly. Employees at the Pangandaran port office seem to form groups that create a gap so that there is no compact cooperation among employees in carrying out their main tasks and work programs. The purpose of this study is to determine how conflict management affects organizational performance, how work culture affects organizational performance, and how conflict management and work culture 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 conflict management has a positive and significant effect on organizational performance, work culture has a positive and significant effect on organizational performance, and conflict management and work culture have a positive and significant effect on organizational performance.

The purpose of this study is to determine the influence of trust, facilities and transaction speed on customer satisfaction The method used is a questionnaire with a quantitative approach. The types of analysis used are descriptive analysis and verifiable analysis. This research was conducted on Bank Syarikat Madani Batam customers with a sample of 100 respondents. The nonprobability sampling method with the purposive sampling technique is the sampling technique used in this study. The findings in this study show that trust has a significant effect on customer satisfaction. The Facility variable has a t calculation of 19,853 > 1,984 with a significant value of 0.000 < 0.05, then it can be concluded that Facility has a significant effect on customer satisfaction. And the Transaction speed variable has a t calculation of 38,793> 1,984 with a significant value of 0.000 < 0.05, then it can be concluded that Transaction speed has a significant effect on customer satisfaction.

This research aims to prove the influence of work ability, motivation and work stress on the performance of village officials throughout Kaliori District. The population in this study was village officials throughout Kaliori District using a saturated sample, namely a total of 167 respondents. The data analysis technique uses multiple linear regression analysis. The results of this research show that partially work ability and motivation have a positive effect and work stress has a negative effect, all of which are significant on the performance of village officials throughout Kaliori District. The Adjusted R Square value is 0.734, as is the variability of the dependent variable, namely employee performance, which can be explained by independent variables which include work ability, motivation and work stress, amounting to 73.4%, while 26.6% is explained by variations in other variables not explained in this research.

Makmur Jaya is a company engaged in the production of snacks and faces challenges in controlling raw material inventory, such as inaccuracy in the number of orders and high storage costs. This study aims to apply the Economic Order Quantity (EOQ) method to improve efficiency in inventory management. The EOQ method is used to determine the optimal number of orders that can minimize the total cost of inventory, including ordering and storage costs. The results of the analysis show that the implementation of EOQ is able to significantly reduce the total cost of inventory compared to the conventional method that has been used by the company. In addition, EOQ also provides benefits in scheduling raw material orders more efficiently and systematically. Thus, the application of the EOQ method is an effective strategy in improving the efficiency of raw material inventory control in Makmur Jaya.

P is a company engaged in logistics which is located at km 13 in the city of Balikpapan. PT. P focuses on the automotive, mining, oil and gas, materials and knowledge industries, fast-moving consumer goods (FMCG), electronics and technology, food and beverages, and e- commerce. In the PT. P department productivity is often not achieved due to the many problems that occur that hinder the company's target standards. The purpose of this research is to find out what factors can affect work productivity at PT. P department. There are several factors that can affect work productivity, including organizational culture, work ability and employee turnover. This study uses primary data and secondary data. The method used is a quantitative method.The results showed that there was a significant positive effect between organizational culture on work productivity, there was a significant positive effect between work ability on work productivity, and there was a significant positive effect between employee turnover on work productivity. The results of the F and regression tests found that there was an influence of 37.1% organizational culture, work ability and employee turnover together on work productivity and the remaining 62.9% was influenced by other variables.

Marketing communication is a tool or medium used by a company or business person to increase the number of visitors. The aim of this research is to explain the marketing communication strategies to enhance sales at PT. Bintang Mas Mitra Amanah. This research utilizes qualitative methods. The data obtained comes from three informants. The data sources used in this study are observation, interviews, and documentation. In this research, data analysis is performed using qualitative methods, starting with reviewing all available data from various sources, namely interviews, observations recorded in notes, and personal documentation, including photographs. The stages in the data analysis process include data reduction, data presentation, and conclusions or verification. The results obtained from this study indicate that marketing communication strategies play a crucial role in the business world, especially in the field of social media. PT. Bintang Mas Mitra Amanah has a significant amount of sales derived from social media. In conclusion, social media plays an important role in the business world.

Entrepreneurs in the digital era face constant challenges that require adaptation and innovation. Although economic and managerial factors are often the focus, the role of psychological dimensions such as resilience and creativity in entrepreneurial success has not been widely reviewed in depth. This study aims to examine relevant theories and findings on psychological resilience and creativity in the context of entrepreneurship, and to build a conceptual framework to support entrepreneurial innovation. Using a qualitative literature study method, this study systematically searches, analyzes, and synthesizes scientific literature from various databases. The results of the synthesis indicate that psychological resilience is crucial for entrepreneurs to recover from failure and adapt to change. Characteristics such as optimism and emotional regulation are the pillars of mental resilience. Meanwhile, creativity is an innovation engine that facilitates the identification of new opportunities and the development of unique solutions. A synergistic relationship between resilience and creativity is also found: resilience provides a psychological buffer for taking creative risks, and the creative process can strengthen self-resilience. The theoretical implication is the need for a more holistic entrepreneurship model. In practice, this study recommends educational institutions, especially the Faculty of Psychology, to integrate the development of resilience and creativity into the entrepreneurship curriculum.

Rubber productivity is very important for the life and welfare of rubber farmers in Pangkalan Balai Sub-district, Banyuasin, where most of the population is rubber farmers. In this study, SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis was used to analyze the influence of the internal and external environment of rubber farmers that affect the strategies used to increase rubber productivity in Pangkalan Balai Sub-district. This study used a descriptive-qualitative method by conducting interviews with 10 rubber farmers spread across Pangkalan Balai Sub-district. The results of this study are known based on IFAS and EFAS and the SWOT matrix is ??in quadrant III, namely using a defensive strategy. The implications of this study are used to increase rubber productivity in Pangkalan Balai Sub-district, namely by synergizing with the local government with a defensive strategy.

Consumer behavior, especially in online shopping, has evolved significantly due to advances in digital technology. The researcher aims to examine how price and product quality affect customer purchases on Tokopedia. A quantitative research approach was used, involving 52 active Tokopedia users as respondents. Data were analyzed using multiple linear regression through IBM SPSS version 29. The findings show that product quality and price have a significant influence and lead to a positive impact in shaping consumer purchasing decisions. Between the two, price has a greater influence, with a coefficient value of 0.413 compared to 0.272 for product quality. The R² value of 0.419 indicates that both elements contribute 41.9% of the variance in purchasing decisions. These results highlight the importance of a competitive pricing strategy and providing products that meet customer expectations to drive sales on digital platforms. However, other elements such as customer reviews, service quality, and seller reputation should also be considered to support better purchasing decisions.

This study aims to systematically review the literature related to teamwork in the context of formal organizations, with a focus on concept mapping, identification of key factors, and remaining research gaps. The method used is Systematic Literature Review (SLR) by analyzing 797 articles published in 2021-2025. The selection process was rigorous using inclusion and exclusion criteria, followed by thematic coding to identify key patterns. The analysis showed that effective communication, participative leadership, and psychological safety are the main factors that shape solid teamwork and positively impact employee performance and job satisfaction. However, there were a number of organizational contexts where teamwork did not contribute significantly, indicating the need for attention to contextual factors, organizational culture and psychosocial dynamics. This study makes theoretical and practical contributions to designing evidence-based organizational interventions to sustainably improve teamwork effectiveness.

The growth of digital platforms has driven significant transformations in marketing communication strategies, particularly in e-commerce advertising practices. Shopee, as one of the largest e-commerce companies in Indonesia, utilizes digital propaganda strategies through visual and audio content to shape consumer perception and behavior. The advertisement with the slogan "Belanja Seru, Hidup Lebih Mudah" (Fun Shopping, Easier Life) not only conveys promotional messages but also constructs social meanings of consumption, convenience, and happiness through symbols and visual narratives. This study employs a descriptive qualitative method using literature review techniques to analyze the message structure and communication strategies embedded in Shopee advertisements. The analysis considers visual, symbolic, and repetitive elements that function as covert propaganda mechanisms. The theoretical framework is based on propaganda communication and semiotic theory to understand how advertisements systematically shape consumerist consciousness. Findings reveal that propaganda in Shopee’s advertisements operates through symbolic repetition, celebrity endorsement, and the use of digital features such as limited-time promotions that trigger impulsive behavior. These practices contribute to the formation of digital consumer culture, supported by emotional engagement and algorithmic targeting. Media literacy enhancement is therefore essential to equip the public with critical awareness towards persuasive messages in digital spaces.

Cooperatives have a strategic role in improving people's welfare, especially in developing countries like Indonesia. As one of the pillars of the national economy, cooperatives function as a forum for community cooperation in meeting economic needs in a fair and sustainable manner. This study aims to analyze the role of cooperatives in improving people's welfare through a library research approach. The method used in this study is a descriptive method with deductive data analysis techniques, where data is obtained from various sources such as books, journals, and laws and regulations related to cooperatives. The results of the study show that cooperatives contribute to community economic empowerment by providing more inclusive access to capital, creating jobs, and improving social welfare through education and health programs. With the principle of mutual cooperation and democratic management, cooperatives can be a solution in creating a more independent and prosperous people's economy. Therefore, consistent regulatory support and increased human resource capacity are needed so that cooperatives can function optimally in community economic development.

This research aims to determine the effect of budgeting on profitability. In this research we will carry out market analysis so that we can find out how much influence company budgeting has on profitability. In this research we used quantitative methods with descriptive and explanatory approaches. The research conducted used the dependent variable of profitability and the independent variable, namely budgeting, to show how much budgeting is related to profitability. The research instrument is: We directly carried out an analysis which we carried out for 3 months so that we could find out the profits of the MSMEs that we analyzed. The result is that from the analysis we have carried out, SMEs experience fluctuations caused by unexpected things such as fasting, but from the analysis we have carried out the company makes large profits. With this research, it is hoped that it will be able to help other MSMEs in developing their business because by implementing budgeting in business, MSMEs are able to run their businesses effectively and efficiently.

The growth of MSMEs cannot be separated from the competitiveness of products between MSME actors. Competitiveness is an important factor in the success of MSMEs themselves. Several factors that can affect competitiveness include Work Ability and Work Motivation. Both variables are very important in increasing competitiveness which can then accelerate the growth of MSMEs. This study uses the PLS 3.0 Data Analysis method. The results of the study showed that work ability has a positive effect on Competitiveness, while Work Motivation does not affect the Competitiveness of MSMEs in DIY.
 

Caddie performance in golf is an important aspect that can influence a golfer's overall satisfaction. This analysis was conducted to answer the question of how Caddie performance impacts golfers' satisfaction in their golf experience. An inductive quantitative approach was carried out using the SPSS analysis tool through a questionnaire distributed to 171 respondents. The research results show that Caddie Performance has a positive and significant effect on Golfer Satisfaction. This was opened with a regression test which produced a t-count > t-table value of 4,493 > 1,654, so that H0 was rejected and H1 was accepted. The significance value also shows a value smaller than the research alpha (?) or 0.000 < 0.05, so it can be concluded that Caddie Performance has a positive and significant effect on Golfer Satisfaction (Y) at Rainbow Hills Golf Club Bogor in terms of the playing experience they gain. The coefficient of determination or R Square value obtained is 0.800 which is interpreted as the influence of the independent variable namely Caddy Performance (X) which is 0.800 or 80% of the dependent variable Golfer Satisfaction (Y) at Rainbow Hills Sentul Bogor, while the remainder is 0.200 or 20% influenced by other variables not included in this research. This can be a consideration for the management of Rainbow Hills Golf Club Bogor to always pay attention to Caddie performance in order to increase the satisfaction of golf players who are members of the club as well as improve the image of the golf club.

This study aims to analyze the Level of Service (LoS) at the international departure terminal facilities at I Gusti Ngurah Rai Airport, Bali, in accommodating the growth of passenger traffic. Referring to IATA standards, PM 178 of 2015, and PM 41 of 2023, this research evaluates the performance of facilities such as passenger and baggage screening, check-in, immigration, and waiting areas. The research method used is qualitative, with data collected through observation, interviews, and documentation. The results show that the international departure terminal facilities meet the established service standards and are capable of handling passenger congestion during holiday seasons (high season and peak season). Efforts made by airport management include terminal expansion, queue management, and the enhancement of security systems with the latest technology. In conclusion, the Level of Service at I Gusti Ngurah Rai Airport is categorized as good and complies with existing standards, but infrastructure development is still needed to accommodate future increases in passenger numbers.