Inequality in wealth distribution is a serious problem in the modern economic system. The gap between high and low income groups continues to widen, triggering various social problems. In the perspective of Islamic economics, zakat, infaq and waqf are present as instruments that not only have worship values, but also significant social and economic functions. This study aims to analyze the contribution of these three instruments in reducing the inequality of wealth distribution in society. Through descriptive qualitative approach and literature study, this research examines various literatures and secondary data obtained from zakat, infaq, and waqf management institutions in Indonesia. The results show that zakat, infaq, and waqf are able to act as effective wealth redistribution tools, improve the welfare of vulnerable groups, and strengthen social cohesion. These three instruments are proven to be a systemic solution in creating a more equitable economic balance. Therefore, accountable, professional, and trustworthy management is needed so that the socio-economic potential of zakat, infaq, and waqf can be optimized in supporting the creation of social justice according to Islamic teachings.

In the current era of globalization, human resources in a company play a very important role. The concentration of human resources is centered on people who have work ties in the company so that they can improve employee performance in it. One of the things that most affects employee performance is job dissatisfaction. Researchers added counterproduction work behavior as a mediating variable to consider employee reasons, why employees feel work stress towards job dissatisfaction. This study aims to determine the effect of work stress on job dissatisfaction with counterproduction work behavior as a mediating variable. This type of research is quantitative with an associative nature. The population in this study were employees of the Wayhalim branch of Mie Gacoan with a sample of 53 respondents, because this study used a non-probability sampling technique which was a saturated sampling type. Data processing with SmartPLS. Based on the research that has been done, the results are in accordance with the research hypothesis, namely that there is a positive and significant influence between work stress and job dissatisfaction. Work Stress has a positive and insignificant effect on counterproduction work behavior. Counterproduction work behavior has a positive and insignificant effect on job dissatisfaction. Counterproduction work behavior has a positive and insignificant effect on Job Stress and job dissatisfaction.
 

Income Tax Article 21 (PPh Pasal 21) is a tax withheld on income received by resident individual taxpayers in connection with employment, services, or activities. PPh Pasal 21 plays a crucial role in Indonesia's taxation system as a pay-as-you-earn mechanism, ensuring stable and equitable state revenue. The subjects of PPh Pasal 21 include employees, pension recipients, former employees, members of the board of commissioners or supervisory board who are not permanent employees, and recipients of honoraria or other remuneration. The calculation of PPh Pasal 21 involves several components, including gross income, occupation costs, pension contributions, and Non-Taxable Income (PTKP). Effective implementation of PPh Pasal 21 requires a comprehensive understanding of relevant laws and regulations, as well as accuracy in calculation and reporting, to minimize compliance risks and tax disputes.

Theoretical The lion's share of a country's budget comes from tax collection. The most source of subsidizing is charges, which are utilized to advance national growth. Income charges make the foremost cash for the government. One of the purposes of last salary charge is to supply administrations related to leasing arrive and/or buildings, such as leasing rooms. As expressed in Pay Assess Article 4 Passage (2), all company onscreen characters utilize bookkeeping to report all exchanges related to charge collection exercises. Article 4 PPh is connected to the Indonesian economy in this article. Sources of salary subject to this assess incorporate giving development administrations, leasing arrive and buildings, and ensuring property rights. This article highlights the ease of tax assessment, installment and charge detailing as an exertion to cut authoritative costs for both citizens and the Directorate General of Charges (DJP). This research could be a subjective technique; Particularly, it could be a writing survey that employments numerous citations from freely accessible sources. The creator offers a subjective strategy by illustrating how PPh section 2 article 4 is connected within the financial segment. This investigate found that by emphasizing responsibility and openness in money related exercises, the execution of this charge has made a difference grow the Indonesian economy.

This study aims to examine and analyze the influence of work stress and work environment on employee performance at PT Yamaha Motor Electronics Indonesia. The research involved 50 respondents selected using a purposive sampling technique, targeting employees who have worked for at least one year. Data collection methods included questionnaires, observation, and literature study. The data were analyzed using data quality tests (validity and reliability), classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and the coefficient of determination (R²), all processed with the assistance of SPSS version 25.The results showed that, based on the partial t-test, the work stress variable had a negative and significant effect on employee performance with a t value of -7.862 > t table 2.011, while the work environment variable had a positive and significant effect with a t value of 5.543 > t table 2.011. Simultaneously, both variables significantly affected employee performance, as indicated by an F value of 43.229 > F table 3.20 and a significance value of 0.000. The Adjusted R Square value of 0.633 indicates that 63.3% of the variation in employee performance can be explained by work stress and work environment.
 
 

Economic distribution is one of the important topics in Islamic economics because it is related to the equality and welfare of the community. This article discusses distribution instruments from the point of view of capitalist and Islamic economics. Capitalism popularized by Adam Smith emphasized individual freedom in asset ownership, but it often led to inequality and poverty. In contrast, Islamic economics emphasizes justice and the equitable distribution of wealth according to religious principles. This study uses a qualitative descriptive method with a literature review. This research reaches the conclusion that an Islamic economic system should be established, which emphasizes the value of justice in property as well as human freedoms and actions in accordance with religious teachings.

This research aims to analyze the evolution and innovation of sharia savings products in Indonesia through a literature-based qualitative approach. The background of the research is based on the significant growth of the national sharia banking sector, driven by government regulations, technological advancements, and changes in customer preferences. This study uses a literature review method by analyzing various secondary sources such as scientific journals, regulations, and financial reports to identify the patterns of Islamic savings product development over time. The research results show that the transformation of sharia savings products is driven not only by religious aspects but also by the demand for service efficiency and financial inclusion. The merger of several Islamic banks into Bank Syariah Indonesia also accelerated the digitalization of Islamic savings services. Although there are challenges such as low Islamic financial literacy and limited infrastructure, development opportunities remain wide open through educational strategies and the integration of the halal ecosystem. Innovations such as the opening of online accounts and the diversification of goal-based products have successfully increased sharia financial inclusion, particularly among the younger generation. The implications of this research emphasize the importance of adaptive product development strategies, financial education, and cross-sector collaboration to strengthen the competitiveness and sustainability of sharia savings products in Indonesia.

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.
 

The key to long-term marketing success, which is the dream of all marketers, is creating strong and close relationships with consumers. The aim of this research is to determine the influence of digital marketing and product quality on consumer loyalty. Through the questionnaire method with samples using the Slovin formula, there were 60 respondents. Meanwhile, the population used in this research is all Vicycake consumers from January to June 2023. Hypothesis testing via the t test (Partial Test) shows that digital marketing and the quality of the products studied are proven to significantly influence consumer loyalty. the results shown from the t test (Partial Test) digital marketing variable have a t-count greater than the t-table, this can be interpreted that HO is rejected and H1 is accepted and the product quality variable has a t-count greater than the t-table, this can be means that HO is rejected and H2 is accepted.

Microfinance institutions can enhance the standard of living in villages through principles of justice, partnership, and mutual assistance. Data were collected through in-depth interviews with Islamic microfinance institution managers and beneficiaries in several rural areas. The findings indicate that Islamic microfinance has a positive impact on the economic well-being of rural communities, particularly by providing access to interest-free (riba-free) funding for small businesses, increasing household income, and strengthening the local economy. Furthermore, the presence of Islamic microfinance promotes more responsible economic behavior aligned with Islamic values. Financial education initiatives provided by the institutions also contribute to improving the financial literacy of villagers. In conclusion, Islamic microfinance serves as a vital tool in empowering rural communities through sustainable, fair, and Sharia-compliant economic development.

The purpose of this research is to analyze the effect of financial ratios on financial distress in Islamic Commercial Banks in Indonesia. This study uses determinants financial distress that isDebt Ratio (DR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return On Equity (ROE), and Operating Expenses Operating Income (BOPO). The population of this study is all Islamic Commercial Banks in Indonesia. The sample taken is the quarterly financial reports of Islamic commercial banks for 9 periods, namely the 2016-2024 period using the purposive sampling and using panel data binary logistic regression testing techniques. Based on the research conducted, the results show that Debt Ratio (DR), Non Performing Financing (NPF), Return On Equity (ROE), and Operational Expenses Operating Income (BOPO) have an effect on financial distress. Whereas Financing to Deposit Ratio (FDR) has no effect on financial distress.

This article discusses the profit-sharing system as one of the main pillars in Islamic economics, focusing on its ideal concept, implementation, challenges, and development opportunities in Islamic financial institutions in Indonesia. This system is based on the principles of justice, partnership, and shared responsibility through mudharabah and musyarakah contracts. Although normatively acknowledged and regulated by Islamic finance fatwas and regulations, its practical application still faces various obstacles such as low Islamic financial literacy, weak supervision, and the dominance of fixed-margin-based products. Nevertheless, digital technology development, the potential of the MSME sector, and the strengthening of Islamic financial regulations and education provide significant opportunities to promote transformation toward a more inclusive and just financial system. Therefore, synergy among financial institutions, regulators, and society is required to optimally realize the implementation of the profit-sharing system in Islamic economic practices.

Data quality plays a crucial role in the managerial decision-making process, especially in sharia-based organizations. Accurate, complete, and relevant data serves as a foundation for managers in determining appropriate strategies and supporting overall organizational performance. This article aims to examine the role of data quality in enhancing the effectiveness of managerial decision-making through a literature study method. The results indicate that data quality dimensions such as accuracy, completeness, consistency, timeliness, and relevance directly impact the quality of information used in decision-making. Additionally, challenges in implementing data quality in sharia-based organizations were identified, including technological limitations, human resource constraints, and the integration of sharia values in data management. This article offers strategic recommendations for sharia-based organizations to improve data quality in order to support more effective, accountable, and sharia-compliant managerial decisions.

This study examines the impact of murabahah contracts on profitability in the Islamic banking sector in Indonesia, especially in Islamic Commercial Banks. In this study, Return on Assets is used as the main indicator to measure the level of bank profitability. Multiple linear regression is used to empirically test the relationship between murabahah financing and Return on Assets. The results of the study indicate that murabahah financing has a significant and positive effect on Return on Assets. This indicates that the higher the level of murabahah financing disbursed, the greater the increase in profitability of Islamic Commercial Banks. This finding strengthens the evidence in previous literature regarding the importance of the role of Islamic financing product strategies in improving the results of Islamic banking financial institutions. As a result, this study emphasizes the importance of optimizing financing strategies based on murabahah contracts as a major component in the product portfolio of Islamic Commercial Banks. Therefore, to improve competitiveness, efficiency, and create sustainable financial stability in the national Islamic banking system, it is necessary to develop and implement more effective and efficient murabahah contracts by all Islamic banking institutions in Indonesia and work well by all Islamic banking institutions in Indonesia.

Unbalanced transportation is one of the main challenges in logistics that can affect efficiency and operational costs. The imbalance between supply and demand can cause high transportation costs, delays in delivery, and decreased product quality. Therefore, it is necessary to analyze and develop solutions to overcome the challenges of unbalanced transportation and improve logistics efficiency. This study aims to identify the challenges and solutions of unbalanced transportation towards logistics efficiency. This study is expected to contribute to the development of unbalanced transportation solutions and improve logistics efficiency.
 

This study expects to decide the impact of capital construction on the monetary execution of PT Gowa Makassar The travel industry Improvement Tbk in Makassar City in 2019-2023. The examination utilizes an illustrative methodology. The number of inhabitants in this study is the yearly monetary report of PT Gowa Makassar The travel industry Improvement Tbk. The example of this study utilizes the monetary position explanation and benefit and misfortune articulation of PT Gowa Makassar The travel industry Advancement Tbk for the period 2019-2023. This study involves auxiliary information as fiscal reports for the 2019-2023 period obtained from www.idx.co.id. The information assortment strategy utilized in this study is documentation. The information examination method in this study utilizes numerous direct relapse investigation involving the Measurable Bundle for the Sociologies (SPSS) variant 25 program. The examination results show that the impact of capital design (DER, DAR, and LDER) somewhat and at the same time affects corporate monetary execution (ROE) at the organization PT Gowa Makassar The travel industry Advancement Tbk for the 2019-2023 period.

Sharia finance is a financial system based on Islamic principles that prioritizes justice, transparency and the avoidance of prohibited elements such as usury, gharar and maysir. Sharia finance has enormous potential to be developed in Indonesia, which has the 2nd largest Muslim population in the world. This article discusses the opportunities and challenges of developing the sharia financial sector in Indonesia. This research uses a qualitative descriptive research method, with a library research approach which involves a series of activities related to collecting data from library sources. Efforts that need to be made to improve sharia financial institutions are to examine existing challenges and optimize existing opportunities.

This study aims to determine the influence of Digital Marketing, Taste and Promotion variables on Purchasing Decisions at Mi Ayam and Bakso 45 Burengan. This type of research is quantitative research. The data for this study were obtained through questionnaires, interviews, and literature studies. The analysis techniques used were Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-test, F-test and Determination Coefficient Test. The results of the t-test of the digital marketing, taste and promotion variables had a significant partial effect on purchasing decisions with sig <0.05. The results of the F test can be concluded that digital marketing, taste and promotion have a simultaneous and significant effect on Purchasing Decisions at Mi Ayam and Bakso 45 Burengan with sig. <0.05.

This study uses a qualitative method to analyze the optimization of digital branding strategies in enhancing the competitiveness of Islamic banks in the digital economy era. Changes in consumer behavior, advancements in information technology, and increasing competition in the banking sector are the main factors driving the importance of digital branding as a modern marketing strategy. Islamic banks are required not only to comply with Sharia principles but also to adapt to digital transformation dynamics to maintain their relevance. This study explores various elements of digital branding such as digital visual identity, social media interaction, and brand narratives based on Islamic values that help shape positive consumer perceptions. The findings reveal that Islamic banks that consistently implement digital branding strategies are more likely to build customer loyalty, increase brand awareness, and create strong differentiation from conventional competitors. These findings affirm that digital branding is not merely a promotional tool but a strategic instrument in building public trust and brand image in the rapidly evolving digital transformation era.
 
 

The development of e-commerce and the internet requires business actors to be able to adapt, including in terms of marketing. Word of Mouth is a marketing strategy that is considered quite effective because it refers to human-to-human interaction through personal recommendations and positive experiences with something. In this era of social media, Online Customer Reviews are a form of evolution of Word of Mouth marketing. Online Customer Reviews utilize the power of Word of Mouth through digital platforms and have a significant impact in influencing consumer perceptions and purchasing decisions. This research uses several statistical tests to measure the reliability of the instruments and data. This research focuses on calculating the relationship between the Online Customer Review (X) and Purchase Decision (Y) variables at Shopee. The analysis results show a positive and significant correlation between the two, confirmed by simple linear regression and correlation tests. The findings confirm that Online Customer Reviews have a positive and significant influence on Consumer Purchasing Decisions. Therefore, sellers, especially on the Shopee marketplace, are expected to prioritize the quality of their products and services so that they can trigger good online customer reviews which then have an impact on increasing sales.
 
 

This study explores the synergy between investment decisions and sharia compliance validation in developing financial products for SMEs, with a case study of PT Syariah Sejahtera. The research emphasizes the importance of integrating halal principles into investment analysis using methods such as Payback Period (PBP), Net Present Value (NPV), and Internal Rate of Return (IRR). The validation process involves systematic steps, including initial identification, legal analysis, consultation with the Sharia Supervisory Board, and issuance of fatwas to ensure products comply with Islamic law. Results demonstrate that effective integration enhances product credibility, attracts market interest, and contributes to economic and social welfare, especially in the agricultural SME sector. The findings suggest that combining financial analysis with strict halal validation fosters sustainable growth of sharia-based financial services, reinforcing trust and regulatory compliance.

A strong entrepreneurial sector plays a crucial role in a country's economic growth. Entrepreneurship not only contributes to creating jobs, but also increases productivity and encourages innovation. Therefore, it is very strategic to foster interest in entrepreneurship, especially among students and the younger generation. There are several factors that influence interest in entrepreneurship among students, one of these factors is business capital and motivation. The aim of this research is to find out whether there is an influence of business capital and motivation on interest in entrepreneurship among students of the Sharia Economics Study Program at Island Sulthan Thaha Saifuddin University, Jambi. The method used in this research is a quantitative method. The research sample consisted of 96 students using a sampling technique, namely Purposive Sampling. The results of this research show that both variables have a positive and significant effect on interest in entrepreneurship among students in the sharia economics study program. Simultaneously, the business capital and motivation variables have a significant influence on the entrepreneurial interest variable. The R Square value is 0.561 or 56.1%, which means that 56.1% of changes in the dependent variable can be explained by the independent variable, while the remaining 43.9% is influenced by other variables not included in this research. The Adjusted R Square value = 0.551 shows that after adjustment, this model still has good abilities in explaining the dependent variable. Apart from that, the R value = 0.749 shows a strong relationship between the independent variable and the dependent variable. The Islamic economic view of entrepreneurship is one of the noble recommendations for humans in working.

Transactions using mobile money currently have quite promising prospects in the financial sector and are expected to increase financial inclusion. Financial inclusion needs to be increased through the use of mobile money. However, trust also needs to be increased to support the use of mobile money. This research aims to determine the role of trust as an intervening variable in the use of mobile money on financial inclusion in society in East Tanjung Jabung Regency, Jambi, Indonesia. Data analysis was carried out using the Partial Least Square (PLS) method. The research results show that mobile money influences financial inclusion either directly or mediated by trust.

Turnover intention refers to the desire or intention of employees to voluntarily resign or move to another workplace according to their wishes. The purpose of this study is to study how job satisfaction functions as a mediator in the relationship between job stress and the desire to resign of employees of CV. Bali Harmoni Bali Zoo. This study involved 58 employee respondents and used a survey method through questionnaires and interviews, and was analyzed using inferential statistical techniques in the form of path analysis. The results of the study indicate that job stress affects the desire to move jobs positively and significantly. In addition, Job stress has a negative and significant effect on job satisfaction, and job satisfaction has a negative and significant effect on turnover intention. Thus, the job satisfaction variable is proven to be able to mediate the effect of job stress on turnover intention.
 

The home industry "Eka Jaya" is a small business engaged in the production of snacks. In an effort to increase efficiency and daily profits, an optimal production planning method is needed. This study aims to maximize daily profits through the application of the simplex method in compiling the right production strategy. The simplex method is used to solve linear programming problems by maximizing the objective function in the form of profit and considering resource constraints such as raw materials, labor, and production time. The results of the study indicate that the application of the simplex method is able to provide an optimal production combination that produces maximum profit compared to the conventional method that has been used so far. Thus, this method can be used as a reference in making production decisions in the home industry "Eka Jaya".
 
 

Cleanliness issues remain a persistent challenge in Islamic boarding school dormitories, particularly regarding poor sanitation, limited cleaning personnel, low student participation, and a general lack of awareness among residents. This study aims to examine the roles of management and human resources (HR) in addressing these issues at Al-Musthafa Dormitory. Employing a descriptive qualitative approach, the research focuses on individual experiences to gain in-depth insights into the implementation of management and HR roles. Data were collected through in-depth interviews, participatory observation, and document analysis. The findings reveal that dormitory management plays a strategic role in improving environmental hygiene through structured planning, organizing, directing, and controlling functions. Furthermore, HR at Al-Musthafa significantly contributes to the effectiveness of cleanliness policies by establishing clear rules and regulations and encouraging active student participation in organized hygiene programs.

The increasingly dynamic and competitive business environment requires companies to respond strategically to various external threats. This study aims to examine the strategic responses adopted by companies in facing competitive dynamics through a literature review approach. The method used is a systematic review of scholarly articles published in the last five years. The findings indicate that companies implement various strategies—such as product innovation, strategic alliances, and organizational restructuring—as responses to competitive pressures. This study contributes to a better understanding of how companies can survive and grow amidst intense market competition.
 

This study examines the phenomenon of the regulatory revolution in the sharia economy through the integration of digital technology to optimize the application of sharia principles. The background of this research departs from the rapid digital transformation, which requires adaptation and reform within the framework of sharia economic regulations to remain relevant and responsive to the challenges of the times. Using a qualitative approach that combines normative-doctrinal analysis and empirical case studies, this study aims to explore how current regulatory developments, the role of digital technology, as well as legal innovation challenges and opportunities arise in the implementation of sharia principles. The results of the study show that the integration of digital technology not only increases efficiency and transparency in the application of sharia principles, but also raises new problems related to the adaptation of conventional legal frameworks. Therefore, cross-sector collaboration and adaptive regulatory reform are needed to optimize the potential of the sharia economy in the digital era.

Islamic financial management is a crucial element in sustaining the growth of the Islamic banking industry in Indonesia. This study aims to analyze how Islamic financial management practices are carried out in national banking by referring to the regulations set by OJK, Bank Indonesia, and DSN-MUI. Using a qualitative-descriptive approach, this study examines policy documents, regulatory frameworks, and operational practices of Islamic financial institutions. The results of the study show that the implementation of Islamic financial management has adopted Islamic principles through the structure of fund raising, financing distribution, and risk and compliance governance. However, implementation in the field still faces various obstacles, both from the internal side such as limited human resources and gaps in understanding of regulations, as well as from the external side in the form of accelerated digitalization, weak coordination between authorities, and legal uncertainty. This research emphasizes the need to strengthen the capacity of industry players, adaptive regulatory updates, and institutional synergy so that the Islamic financial system can grow sustainably and in line with sharia principles.

The main objective of this study is to present a comprehensive perspective on the interrelationship and impact of financial literacy, financial digitalization, and Small and Medium Enterprises (SMEs) on the growth and adaptability of SMEs in today's dynamic business landscape. This research uses a systematic literature observation method to collect, analyze and synthesize relevant findings from various published literature sources, especially selections in the Scopus database. The primary focus of this study is to examine the correlation between financial literacy and financial digitalization, and how they impact SMEs' financial management capabilities and utilization of available financial technology. The findings show that financial literacy and financial digitalization are important areas of study that have received increasing attention in recent years. This research highlights the challenges in accessing finance and reducing collateral demands, indicating the struggles that SMEs are currently facing.

In the digital era, companies are required to manage data optimally to improve operational efficiency. This research aims to analyze the role of data management and database systems in supporting company work efficiency. A descriptive approach is used by reviewing literature from various relevant academic sources. The results show that the implementation of a structured database system can reduce data redundancy, increase the speed of information access, and strengthen the decision-making process. With good data integration between divisions, the company can improve internal coordination and response to market changes. The findings confirm the importance of an effective data management strategy in supporting an organization's competitive advantage.
 
 

The low level of Islamic financial literacy in Indonesia is a serious challenge in realizing a financial system that is inclusive and in accordance with Islamic values. Islamic financial literacy reflects an individual's understanding of financial concepts and products based on sharia principles such as the prohibition of riba, gharar, and maysir, as well as the importance of fairness and social responsibility. This article aims to evaluate strategies to improve Islamic financial literacy by emphasizing on two main approaches: education and public campaigns. The method used is a literature study by reviewing various academic literatures, financial institution reports, as well as practices in other countries that have successfully implemented Islamic financial literacy widely. The results of the study show that formal education such as the integration of Islamic finance materials in the school curriculum, as well as non-formal education in the form of training and counseling, contribute significantly to improving public understanding. On the other hand, public campaigns through social media, educational videos, and collaboration with religious leaders have proven effective in reaching various segments of society, especially the younger generation. This study concludes that improving Islamic financial literacy requires a holistic and synergistic approach between education, campaigns, and regulatory support from the government and financial institutions. Recommendations include thematic curriculum development, training for educators, and sustained digital-based campaigns. The findings of this article are expected to make practical and theoretical contributions to the development of Islamic financial literacy strategies in Indonesia.

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.

This research investigates the relationship between virtuous leadership behaviors and talent management practices in business organizations, focusing on the strength and impact of these behaviors on talent management practices. The descriptive approach was used in the research, and a total of 150 questionnaires were distributed to a sample of working individuals represented by (faculty members) at Al-Noor Private University. The Likert scale (three-point) was used to answer the questionnaire paragraphs, and the statistical program represented by (Spss) was used to analyze the research data. The research showed a set of results, the most important of which is the existence of a strong positive relationship between virtuous leadership behaviors and talent management. The results also indicate that after self-control came the strongest association with talent management, followed by courage and humanity in third place, while after justice came in fourth place with a strong association with talent management Finally, after rationality, it came in last place with the strength of the association with talent management. The research presented a number of proposals, including the formation of a set of precise and direct criteria for selecting academic leaders based on capabilities and intelligence to master extensive knowledge, science and learning, with the necessity and guarantee of a pledge to remain in his position or leadership position for a specific period of time. The formation of a set of precise and direct criteria for selecting academic leaders based on capabilities and intelligence to master extensive knowledge, science and learning, with the necessity and guarantee of a pledge to remain in his position or leadership position for a specific period of time.

This study aims to analyze the effectiveness of BYOND by BSI in improving service quality and customer satisfaction at BSI KCP Krian Sidoarjo. BYOND by BSI is a digital banking platform designed to improve service quality with various superior features, such as financial transactions, account opening, and service consultations based on sharia principles. The research method used is a qualitative approach with descriptive method. Data was obtained through interviews and Focus Group Discussions (FGD) with employees from various divisions. The results showed that BYOND by BSI provides significant convenience in banking transactions, reduces queues at tellers, and offers sharia-based features that increase customer loyalty. However, challenges such as low digital literacy and transaction security concerns still need to be addressed. The implementation of BYOND by BSI has been positive in improving service quality and customer satisfaction, and strengthening BSI's image as an innovative Islamic bank. BSI needs to continue to improve digital education, strengthen security systems, and develop new features to make BYOND by BSI more effective in the future.

Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.

The Influence Of Work Stress And Work Discipline On Employee Performance At The Faculty Of Animal Husbandry, Hasanuddin University. Study Of Human Resource Management Program Stim-Lpi Makassar. Supervised By Supervisors Azhary Ismail And Rahmi Usman. This Study Aims To Analyze The Effect Of Work Stress And Work Discipline On Employee Performance At The Faculty Of Animal Husbandry, Hasanuddin University. The Number Of Respondents In This Study Was 38 People, With The Implementation Of The Study Taking Place FromNovember 9, 2024 Until Completion. The Approaches Used Include Quantitative And Qualitative Approaches, With Data Analysis Techniques In The Form Of Multiple Linear Regression. The Results Of The Study Indicate That There Is A Significant Influence Between Work Discipline And Employee Performance At The Faculty Of Animal Husbandry, Hasanuddin University. The Results Show That T Count Is 2.010, T Table Is 2.898, And The Significant Number Is 0.050 ? 0.05, Which Indicates That H0 Is Rejected And Ha Is Accepted.

This thesis aims to determine the competition of the Tifany mini market business with other modern markets in Muara Bulian sub-district and to determine the marketing strategy of the Tifany Mini Market to survive the competition of the modern market in Muara Bulian sub-district. This study uses a qualitative approach with data collection methods by conducting observations, interviews, documentation and drawing conclusions. The results of the research conclusions obtained from interviews with informants revealed that, 1) the competition in the retail business in the city of Muara Bulian Jambi is indeed very tight, this is because more modern retailers have emerged such as Alfamart and Indomart, so that retailers from the area themselves must be ready to compete, 2) What makes the Tifany Mini Market survive in the midst of the booming modern retail business is in the success of the Tifany Mini Market, the first thing to do is to maintain product quality, in addition to the quality of service and trust in consumers for loyal customers are allowed to be in debt so that consumers remain loyal to the Tifany Mini Market. In addition, continuing to add appropriate and more adequate facilities so that customers feel safe and comfortable when they are in the store and supported by a strategic location makes the Tiffany Mini Market able to successfully survive and compete amidst the booming retail business.

The development of social media has transformed the way Generation Z constructs and presents their self-identity. One emerging phenomenon is the use of more than one Instagram account by a single user, known as the first account and second account. This study aims to analyze the use of multiple Instagram accounts by Generation Z in shaping self-image, using Erving Goffman's dramaturgical theory. This research adopts a descriptive qualitative method with a phenomenological approach. The informants consisted of eight 11th-grade students from SMK Negeri Nusawungu who actively used multiple Instagram accounts. Data were collected through observation, semi-structured interviews, and documentation, and analyzed using Miles and Huberman’s interactive model. The findings show that the first account functions as the front stage, where informants present an ideal image with curated content and carefully managed impressions. In contrast, the second account serves as the back stage, used for freer, more spontaneous, and emotional self-expression, with a more selective and private audience. The seven key dramaturgical concepts—mystification, setting, front personal, role distance, stigma, impression management, and frame analysis—were identified in the online behavior of the informants. This study recommends the importance of digital literacy and social empathy in understanding the dynamics of youth identity in digital spaces.
 
 

This research aims to explain the effectiveness of the productive implementation of zakat as an effort to distribute zakat funds in the Jambi City National Zakat Amil Agency. This research uses a qualitative approach with a descriptive method, namely problems that guide researchers to explore and photograph the situation to be researched thoroughly, broadly and in depth. The data collection technique is field research (field research), while the tools used are observation, interviews and documentation. The data analysis used is qualitative descriptive analysis. The results of this research inform that the distribution of productive zakat carried out by BAZNAS Jambi City through the distribution of productive zakat to mustahik in Jambi City has been effective, because it can improve the welfare of mustahik, this is proven by the increase in income of fourteen out of fifteen mustahik people as a whole and one person whose income is fixed.

The rapid development of the business world has driven increased complexity in competition, particularly in the retail sector which has experienced significant growth in various regions, including Tuban. In this context, the partnership between suppliers and department stores (toserba) becomes a strategic aspect that plays a crucial role in maintaining business continuity, operational efficiency, and customer satisfaction. This study aims to analyze the patterns of relationships between suppliers and department stores in Tuban, as well as to identify factors that support the success of such partnerships and their impact on operational performance and customer satisfaction. Using a qualitative descriptive approach based on library research, data were collected from various secondary sources such as scientific journals, books, and relevant publications. The results indicate that effective partnership relationships are characterized by open communication, high trust and commitment, close collaboration, and adaptation to digital transformation. Furthermore, a solid partnership between suppliers and department stores contributes to improving supply chain efficiency, reducing logistics costs, optimizing inventory management, and enhancing customer satisfaction through product availability and responsive service. This study provides valuable contributions to formulating sustainable collaborative strategies for local retail businesses to face increasingly competitive markets.

The concept of corporate social responsibility (CSR), also known as CSR, encompasses economic, social, and environmental elements. According to Islamic business ethics, CSR is seen as a moral and spiritual duty that is in line with the Qur'an and Sunnah. The purpose of this study is to explore the implementation of CSR in the context of Islamic values. To achieve this goal, this study uses a qualitative research method. The results of the study indicate that from an Islamic perspective, CSR is not only focused on achieving profits, but also encouraging businesses to contribute significantly to the welfare of society and environmental preservation. In CSR practices, Islamic principles such as honesty (shiddiq), amanah, responsibility (mas'uliyyah), and virtue (ihsan) are the basis. In addition, the values ??of tauhid, justice (adl), and balance (mizan) serve as guidelines in designing an ethical company. The concept of corporate social responsibility (CSR), also known as CSR, encompasses economic, social, and environmental elements. According to Islamic business ethics, CSR is seen as a moral and spiritual duty that is in line with the Qur'an and Sunnah. The purpose of this study is to explore the implementation of CSR in the context of Islamic values. To achieve this goal, this study uses a qualitative research method. The results of the study indicate that from an Islamic perspective, CSR does not only focus on achieving profits, but also encourages businesses to contribute significantly to community welfare and environmental preservation. In CSR practices, Islamic principles such as honesty (shiddiq), amanah, responsibility (mas'uliyyah), and virtue (ihsan) are the basis. In addition, the values ??of tauhid, justice (adl), and balance (mizan) serve as guidelines in designing ethical companies.

This study aims to analyze the influence of Organizational Justice on Performance with Work Effectiveness as an Intervening Variable among employees of PT Perkebunan Nusantara IV Regional IV Rimbo First Business Unit, Tebo Regency.A sample of 78 respondents was selected using the Total Sampling technique (saturation sampling). Based on the data processing results using SEM-PLS, it was found that, directly (direct effect), Organizational Justice significantly affects Employee Performance, Organizational Justice significantly affects Work Effectiveness, and Work Effectiveness significantly affects Employee Performance. Then, indirectly (Indirect Effect), Organizational Justice significantly affects Employee Performance mediated by Work Effectiveness.

The halal industry has experienced significant growth, encouraging Micro, Small, and Medium Enterprises (MSMEs) to continuously innovate in order to compete globally. This study aims to examine the strategies of halal product innovation implemented by MSMEs from the perspective of islamic business management, identify the key driving factors behind innovation in the global market, and analyze its influence on Muslim consumers preferences. This research adopts a literature review methode using various scholarly journals and academic sources. The findings show that effective innovation strategies include collaboration between the government and industry, improvement of ptoduct quality and halal certification, digital technology utilization, and marketing approaches aligned with Islamic pronciples. The main drivees of innovation consist of product and process development, technology and digitalization, the high consumption value of halal products among indonesian consumers a, comprehensive legal framework, import substitution policies, and stakeholder synergy. Halal product innovation has proven to positively influence Muslim consumers preferences, particularly in terms of trust, loyalty, and perceived value. This study highlights that Islamic business management, which emphasizes blessing, ethicts, and sustainability, plays a crucial role in strengthening the global competitiveness of halal MSMEs.

This study aims to determine the impact of possessing the components of strategic cognitive competencein enhancing the quality of health services in the private health sector operating in the holy KarbalaGovernorate through a sample that was studied, which included three important private hospitals, namely(Al-Kafeel Hospital, Al-Hujjah Hospital, and Zain Al-Abidin Hospital). To achieve this goal, threedimensions were adopted for the main independent variable, strategic cognitive competence, which are(information technology, decision-making, creative thinking). Five dimensions were also adopted for thedependent variable, the quality of health services, which are (tangibility, reliability, responsiveness,assurance, empathy), based on ready-made scales. A sample of leaders, administrators, and doctorsworking in these hospitals, amounting to (120) respondents, was selected for the purpose of answering thequestions related to the independent variable, strategic cognitive competence. As for the questions relatedto the dependent variable, the quality of health services, they were answered by a sample of clients ofthese hospitals, amounting to (120) respondents, in order to ensure the credibility of the answers. Anumber of statistical programs were used, such as (SPSS V.25, AMOS V.23). One of the most importantconclusions reached by the study is that the material aspects of health services, such as medical devicesand equipment, are considered good, but they need continuous improvement to keep pace with everythingnew in this field. The study concluded with a number of recommendations, the most important of whichwas the need to work on developing an integrated system to measure and analyze the level of patientsatisfaction with the nature of the health services provided.

The purpose of this research is to determine and analyze the influence of the current ratio, debt to asset ratio, and return on asset both partially and simultaneously on profit changes in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023. This research is of a descriptive quantitative type, using purposive sampling method for data collection. The data used are secondary data taken from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023. The results of this study indicate that the coefficient of determination (R2) value is 0.762, which shows that the contribution of the current ratio, debt to asset ratio, and return on asset variables to profit changes is 76.2%. Meanwhile, the remaining 23.8% is influenced by other factors not included in this study. The results of the hypothesis test show that the current ratio partially does not affect profit changes. Meanwhile, the debt to asset ratio and return on asset partially affect profit changes. Simultaneously, the current ratio, debt to asset ratio, and return on asset affect profit changes in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023.

Micro, Small, and Medium-Sized Enterprises (MSMEs) play a crucial role in the Indonesian economy by making substantial contributions to employment and the country's GDP.  However, marketing still faces significant obstacles, particularly in the digital age where quick technological adaptability is required.  The purpose of this study is to evaluate how branding and digital marketing tactics are being used at Mins Maemon MSMEs and to find ways to make them more successful.  Through literature reviews, in-depth interviews with MSME participants and consumers, and observation, the study employs a qualitative approach with a case study methodology.  The findings demonstrate how e-commerce platforms, social media, and visually appealing content can all be used to enhance digital branding strategies and boost product visibility and sales.  However, difficulties such a lack of content The optimization of digital initiatives is still hampered by issues like time management and a lack of content ideas.  Possible remedies include influencer cooperation, content calendar development, and training.  In conclusion, MSMEs must have a well-organized and consistent digital strategy in order to succeed when competing in the digital market.

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

This study aims to evaluate the effectiveness of employee training at PT XYZ, particularly in enhancing work performance and motivation. The research employs a descriptive qualitative method using purposive sampling. Informants consist of one team leader and three staff members selected through in-depth interviews, observation, and documentation. The results indicate that the training provided remains one-way, lacks interactivity, and is not entirely relevant to employees’ daily tasks. This leads to low motivation and minimal effectiveness in improving performance. Several challenges were also identified, including the absence of post-training follow-up, monotonous delivery methods, and limited time due to workload constraints. The study suggests that organizations should improve their training systems by aligning materials with job relevance, adopting more engaging methods, and ensuring continuous support from management.
 
 

The method used in this research is a quantitative method and primary data sources. Meanwhile, to analyze the data obtained, instrument tests, classical assumption tests and hypothesis tests were used with the help of SPSS 24. Based on the results of the analysis, it can be concluded that the Work Environment variable has a partial effect on Employee Work Productivity. The statistical calculation results of the T test show that Tcount is 15.211, meanwhile the Ttable value = 2.04, so Tcount > Ttable and the significance value is 0.000 < 0.05. The results of this analysis accept the first hypothesis. This finding also strengthens the respondents' answers which show that every statement related to the work environment was responded to with good answers. PT Biringkassi Raya in carrying out its main tasks and functions always strives to improve its capabilities to achieve its planned goals. The work environment is the entire work facilities and infrastructure around employees who are doing work which can affect the work itself. Basically, the work environment is everything that is around workers and can influence them in carrying out their duties.

With increasing global competition and rapid technological advancements, sharia businesses face the challenge of achieving sustainability while maintaining a competitive advantage in accordance with Islamic principles. This study aims to examine how the application of strategic management in sharia businesses can support sustainability and market differentiation based on ethical values. The research method used in this study is a literature review, analyzing various academic sources related to business strategy, sustainability, and Islamic economic principles. The findings indicate that effective strategic management, when properly implemented through the processes of formulation, execution, and evaluation, can help business practitioners adapt to changes in both the internal and external environments. In sharia businesses, strategies should be rooted in values such as honesty, trustworthiness, and social responsibility. These values not only serve as moral guidelines but can also enhance customer loyalty and provide a competitive edge. Furthermore, the adoption of digital technology and promotional strategies aligned with Islamic values has been shown to broaden market reach and improve operational efficiency. SWOT analysis is also employed as a tool to inform relevant and strategic decision-making. Therefore, the application of strategic management in accordance with Islamic values can effectively create businesses that are not only competitive but also sustainable and beneficial to society.

This study aims to analyze the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk uses the CAMEL method. The type of research used is descriptive with a quantitative approach. The sample in this study is in the form of financial statements of PT. Bank Rakyat Indonesia (Persero) Tbk for the period 2019-2023. The data collection technique used in this study is a documentation technique. The source of the data was obtained from the official website of the Indonesia Stock Exchange. The results show that the final value of CAMEL, which consists of capital, assets, management, earning, and liquidity in each period by multiplying the credit value of each ratio with the CAMEL weight that has been set by Bank Indonesia, is in the range of 81-100. Thus, it can be concluded that the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk using the CAMEL method during the 2019-2023 period is in a healthy predicate.

This research aims to understand the impact of the integration between artificial intelligence (AI) technologies and cyber security on administrative decisions in three aspects: (1) decision-making speed, (2) decision accuracy, and (3) decision effectiveness. A sample of 150 employees was drawn, and a survey was used to gather the required information. Data analysis was conducted using the statistical program SPSS 25, employing various statistical methods such as mean, standard deviation, correlation coefficient, and simple linear regression. The research concluded with several findings, the most important being: The integration of AI technologies and cyber security leads to improved speed, accuracy, and effectiveness of administrative decisions, The researcher recommended that institutions adopt AI technologies to enhance their cyber security systems, particularly in areas like machine learning and big data analysis.

Today, higher education is one of the pillars of development and economic growth for every country in the world. The absence of innovation in higher education is one of the primary problems that Iraqi universities confront and still unable to overcome. This situation could be attributed to the dearth of strategic innovation programs and a lack of creativity in lecturing. Therefore, this study proposes a framework that fits innovation practices and employee creativity into the organizational performance of Misan University in Iraq. Quantitative methods were used to test the hypotheses and validate the fitness of the conceptual framework with the empirical data. Simple random sampling technique was used in the survey procedure. The study sample includes 500 lecturers, whereas 422 valid questionnaires have been included in the data analysis. The results show that innovation practices and creativity have a significant effect on the organizational performance of Misan University. These findings provide evidence that achieving superior performance in higher education no longer depends on the deployment of tangible assets like financial resources or the number of academic staff and faculty, but also on intangible assets such as creative lecturing and adopting innovation practices in the learning process. Thus, this study recommends that higher education institutions in Iraq focus on recruiting creative lecturers who can improve students' learning ability by promoting new ways of learning scientific materials in parallel with an innovation strategy in all organizational functions and processes.

Organizations today face increasing challenges related to environmental sustainability and social responsibility, requiring them to adopt modern management practices that enhance their sustainability and growth. This research aims to examine the concept of Green Human Resources Management (GHRM) and its role in supporting organizations' sustainable growth strategies. The research addresses the importance of adopting human resource management policies that take environmental dimensions into account, such as green recruitment and training, sustainable performance management, and rewards that promote positive environmental behaviors. It also explores the relationship between these dimensions and achieving sustainable organizational growth by improving operational efficiency, enhancing corporate image, and increasing employee and stakeholder satisfaction. The research relies on an analytical methodology that combines theoretical studies and practical experiences from organizations that have implemented green human resource strategies and achieved success in sustainable growth. The research concludes that integrating GHRM activities with organizational growth strategies leads to a sustainable competitive advantage and enhances organizations' ability to address modern environmental and economic challenges. What distinguishes our research from previous studies is its attempt to link the two disciplines of green human resource management and organizational growth strategy. This in itself is a rarity in this field compared to other research that links a single, precise discipline, given the importance of the role played by human resources and its impact on all business administration disciplines.

This study aims to understand how the Online Single Submission (OSS) system is implemented at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Jambi Province, and how it influences service accessibility, investment growth, and local economic development. OSS is a digital licensing system developed by the Indonesian government to simplify and accelerate the business licensing process through an integrated platform. This research uses a descriptive qualitative method, with data collected through interviews, observations, and documentation from DPMPTSP staff and business owners who use the OSS system. The results show that OSS helps simplify the licensing process and makes services more transparent. However, there are still challenges such as limited user understanding, uneven internet access, and weak inter-agency coordination. Despite these challenges, OSS is considered to have supported a more favorable investment climate and encouraged regional economic growth. Therefore, it is necessary to improve users' digital literacy, update the OSS system, and strengthen cooperation among related institutions.

This research aims to determine the influence of leadershi and work discipline on employe performance at Hospital kondosapata kabupaten mamasa.Using multiple linear regression analysis type of research used is quantitative research by distributing questionnaires via Google From.Sampling technique, where the number of samples was the some as the population,namely fourteen people.The results of the test analysis (partial) can be concluded ha there is a positive and significant influence of the leadership variabel on employe permomance,with can be seen from the t value of 6.454> t table 2.024 with a significan level of 0.000< 0.05,and it can also be concluded that there is a positive and significan influence of the employe work discipline variabel on employee performance by looking at the tcount value of 4.275 > table 2.024 and the significant level of 0.000 > 0.05.As for the results of results of the test (simultaneous), it can be concluded hat leadership and work discipline simultaneous have a positive and significan effect on employe perfomane.

This study aims to analyze the optimization of technology and digital marketing strategies in enhancing the competitiveness of Bakpia Wong Yogyakarta SMEs. Using a qualitative descriptive approach, the research explores the application of technology in production processes, such as modern machinery and production management systems, as well as digital marketing strategies through social media, e-commerce, and SEO. The findings reveal that technology utilization increases production efficiency by up to 30%, while digital marketing via online platforms boosts sales by 40%. However, challenges such as limited skilled human resources and digital infrastructure remain significant. This study recommends investing in human resource training, developing more integrated digital strategies, and product innovation to strengthen the competitiveness of SMEs in the digital era.

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

Global economic uncertainty has raised concerns among the public, triggering actions to secure economic stability by investing, especially in gold and bitcoin. This study uses a comparative quantitative method, with the aim of comparing the returns, risks, and performance of the two investment instruments. The population in this study is in the form of data on the monthly closing prices of gold and bitcoin for the period of January 2019 – April 2025 which totals 152 data, consisting of 76 data from each variable. Data analysis was carried out by calculating returns, risks, Sharpe, Treynor and Jensen indices. The three indices are widely used performance measurement methods and have included return and risk factors in their measurements. The results of this study show that there is a significant difference between the return of gold and bitcoin, while for the risk variable between the two, there is no significant difference. Performance based on the Sharpe method also showed no significant difference between the two. However, for performance measurement using the Treynor and Jensen methods, significant differences were obtained between the two instruments. Overall, bitcoin offers higher profit potential than gold, even more so for investors who can accept high volatility. However, the decision to choose an investment instrument still depends on the risk profile of each investor.

This study aims to determine the Influence of Work Discipline and Motivation on Employee Performance at PT Supra Primatama Nusantara (Biznet) Branch Duri Pulo Central Jakarta. The type of research used in this study is quantitative research. The population used in this study were employees of PT Supra Primatama Nusantara (Biznet) Branch Duri Pulo Central Jakarta. The sample used by the author in this study was employees of PT Supra Primatama Nusantara (Biznet) Branch Duri Pulo Central Jakarta totaling 54 employees. The data collection method used in this study is primary data. The primary data taken is data from the answers of 54 respondents. The results of this study indicate that partially there is a significant influence between discipline on employee performance at PT Supra Primatama Nusantara (Biznet) Branch Duri Pulo Central Jakarta, as evidenced by the calculated t value> t table or (3.109> 2.007) This is also reinforced by the Sig. value <0.05 or (0.003 <0.05). Partially there is a significant influence between motivation on employee performance at PT Supra Primatama Nusantara (Biznet) Branch Duri Pulo Central Jakarta., which is evidenced by the calculated t value> t table or (2.080> 2.007) This is also reinforced by the Sig. value <0.05 or (0.043 <0.05). Simultaneously there is a significant simultaneous influence between discipline and motivation on employee performance at PT Supra Primatama Nusantara (Biznet) Branch Duri Pulo Central Jakarta, which is evidenced by the calculated F value> F table or (20.508> 3.179), this is also reinforced by the Sig. value <0.05 or (0.000 <0.05). The coefficient value of R is 0.668, which means that the relationship between the Discipline and Motivation variables on the Employee Performance variable is strong. The value of the determination coefficient or contribution of its influence simultaneously is 44.6% while the remaining 55.4% is influenced by other factors.
 
 

This study aims to examine the influence of ROE and DPR on stock returns. The population in this study is all companies listed in ISSI. The sample in this study is companies listed on ISSI for the 2019-2023 period. The analysis techniques used are classical assumption tests, multiple linear regression, hypothesis tests and determination coefficient tests. The results of the first hypothesis test show that there is an effect of ROE on stock returns, while the results of the second hypothesis show that there is no influence of the House of Representatives on stock returns. And the third hypothesis shows that there is an effect of return on equity and dividend payout ratio on stock returns.
 

The role of strategic planning plays a crucial role in improving organizational performance as well as in its implementation. This researcher aims to examine the role and implementation of strategic planning in improving organizational performance in the context of education through a literature review approach to five selected articles published between 2022 and 2024. The results of this study indicate that the role and implementation of strategic planning act as the main foundation in determining the direction of the organization, ensuring alignment between vision, mission, and operational actions. Effective implementation of this strategic plan requires resource coordination, clear communication, and leadership that is able to motivate and direct time.

This paper discusses the concept of demand and supply, both from the perspective of conventional economics and Islamic economics. In conventional economics, the relationship between price and quantity of goods demanded or offered is explained through basic laws that are widely known. Several simple illustrations, such as the case of chili prices and children's clothes, are used to facilitate readers' understanding of the movement of the curve and market equilibrium. Meanwhile, in Islamic economics, the principle of demand and supply still applies, but is framed by sharia values ??that emphasize justice, ethics, and social responsibility. Consumption and production are not solely directed at profit, but also consider aspects of usefulness and sustainability. Thus, Islamic economics offers an approach that is not only rational, but also morally charged.

Micro, Small, and Medium Enterprises (MSMEs) have a significant role in the economy, including MSMEs in the culinary sector such as Putri Ice Cream Business. Decision making related to optimal resource allocation is crucial to increase the efficiency and profitability of MSMEs. This study aims to apply the linear programming method with the primal simplex algorithm to minimize production costs in the case study of Putri Ice Cream MSME. The objective function is to minimize the total production cost, as well as the limitations related to the availability of main raw materials and machine production capacity. Data on main raw materials and machine production capacity were obtained from the Putri Ice Cream MSME which was the case study. The results of the study show that the application of the primal simplex method produces an optimal solution that provides recommendations for product combinations for each type of Putri Ice Cream with minimal production costs. Sensitivity analysis was also conducted to test the stability of the optimal solution to changes in capital. This study provides a practical contribution to Putri Ice Cream MSME in optimizing their resource allocation and increasing cost efficiency through a quantitative approach.
 
 

This study analyzes the financial performance of state-owned banks (BUMN) listed on the Indonesia Stock Exchange during the period of 2019–2023 based on profitability ratios (ROA, ROE) and operational efficiency (CIR). The results show that Bank Mandiri and BRI had the best performance, with significant improvements in efficiency and profitability, achieving ROA of 2.76% and 3.08% and ROE of 20.89% and 19.09% in 2023. Meanwhile, Bank BNI experienced fluctuations in its profitability ratios, with ROA increasing to 2.25% in 2023, although slightly lower than the previous year. Nevertheless, Bank BNI showed relatively stable operational efficiency, with CIR ranging between 50% and 60%. Bank BTN, while having the lowest performance, showed significant improvement throughout the study period. This study provides important insights for investors and policymakers in understanding the dynamics of the national banking sector.

The halal industry, particularly halal fashion, has become a global trend, including in Indonesia, which has the largest Muslim population. This study aims to analyze the impact of Lifestyle, Islamic Branding, and Social Media Marketing on the purchase interest of pashmina hijabs among students at the University of Trunojoyo Madura. The method used is descriptive quantitative with data collection through online questionnaires to 100 students. The results show that Lifestyle has a significant positive impact on purchase interest (coefficient 0.444), while Islamic Branding has a positive but not significant impact (coefficient 0.039). Social Media Marketing also has a positive and significant impact on purchase interest (coefficient 0.367). Simultaneously, the three variables significantly influence, with a contribution of 33,1%. These findings suggest that improving Lifestyle and Social Media Marketing can enhance purchase interest, while Islamic Branding does not have a significant impact.

In recent decades, the development of Islamic business has experienced significant progress, with an emphasis on sharia principles as the foundation of operations. In this context, Human Resource Management (HRM) plays a very strategic role in shaping Islamic work culture, improving employee performance, and ensuring compliance with sharia principles. This study aims to analyze the role of HRM in Islamic business.The results show that effective HRM in the context of Islamic business involves several aspects, such as recruitment and selection processes based on Islamic values, training that unites professional competence with spirituality, implementation of a fair and sharia-compliant compensation system, and performance management based on the principles of justice and trust. Although there are challenges, such as limited human resources who understand sharia principles, these challenges can be overcome through HR development strategies and an inclusive organizational culture. The findings of this study make an important contribution to the development of HRM policies and practices that are not only efficient, but also ethical and in accordance with Islamic teachings.

This study aims to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions in generation Z of the Faculty of Economics, Islamic University of Kadiri. This type of research is quantitative research. The data for this study were obtained through questionnaires and literature studies. The analysis techniques used were Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-test, F-test and Determination Coefficient Test. The results of the t-test of the financial literacy, financial behavior, overconfidence variables on investment decisions with sig <0.05. The results of the F test can be concluded that financial literacy, financial behavior, overconfidence on investment decisions have a simultaneous and significant effect with sig. <0.05.

In this digital-based era, it is widespread in all circles to flock to become umkm actors from teenagers, adults and even parents. The growth of MSMEs in Indonesia continues to show a positive trend. The latest data from the Ministry of Cooperatives and SMEs notes that the number of MSMEs in 2024 will exceed 65 million units, with a very wide range of sectors, from culinary to digital technology. In this study, we will discuss in one MSME sector, namely in culinary, sometimes there are many MSMEs that only focus more on sales and income, for this reason, this study will discuss the analysis of the calculation of the cost of production in Es Dawet Idola MSMEs. This research uses a qualitative approach by conducting direct observations at the business location and in-depth interviews with business owners. The main objective of this research is to analyze the calculation of production costs of ice dawet idol so as to provide recommendations for the development of the business.
 

The development of Micro, Small and Medium Enterprises (MSMEs) is very important in supporting economic growth in the city of Medan. In the context of sharia economics, MSMEs act as the backbone of the economy, creating jobs, diversifying products, and empowering communities. However, they are faced with challenges such as limited access to capital, education, and regulations. This research analyzes the role of MSMEs from a sharia perspective, identifies challenges, and provides policy recommendations. The results show that MSMEs play an important role in overcoming poverty, creating diverse local products, and supporting an inclusive economy. Therefore, solutions are needed to financial, educational, marketing and regulatory challenges. Support from the government, financial institutions and universities together with sharia economic development can optimize the contribution of MSMEs in supporting sustainable economic growth in Medan City. In this way, MSMEs can become a driving force for economic growth which will have a positive impact on the people of Medan City.

This study aims to analyze consumer behavior and impulse buying on the Shopee e-commerce platform, focusing on the young age group between 18 to 30 years old. In the digital era, e-commerce has changed the way of shopping, offering greater convenience and accessibility for consumers. The methodology used is a quantitative approach with the Technology Acceptance Model (TAM) model, which involves collecting data through questionnaires to 50-100 respondents. The results of the study indicate that consumer behavior has a significant influence on purchasing decisions, while impulse buying has no direct effect. These findings indicate that factors such as promotions and social trends play an important role in driving purchasing behavior among young consumers. This study provides insights for e-commerce managers in designing more effective marketing strategies to improve the online shopping experience.

Sharia-based monetary policy instruments, such as the Bank Indonesia Sharia Certificate (SBIS) and the Sharia Interbank Money Market (PUAS), contribute significantly to liquidity stability and expand access to sharia banking services. Even though the sharia banking sector continues to grow, the market share of the national banking industry is still relatively small due to low financial literacy, limited infrastructure and global economic challenges. This research highlights the importance of strengthening sharia financial literacy, developing digital infrastructure, as well as collaboration between the government, private sector and Bank Indonesia to overcome these obstacles. Strategic recommendations are provided to increase sharia-based financial inclusion which is expected to become a model for countries where the majority of the population is Muslim.

The aim of this research is to find out how the sharia capital market affects the sharia economy. This research was conducted through a qualitative literature study, where the author collected data from various journal articles, books and other sources. The results of this research found that Islamic capital markets promote Islamic economics by incorporating ethical ideals into economic operations, resulting in a more inclusive and stable ecosystem. Profit and loss sharing used in several sharia capital market instruments including mudharabah and musyarakah encourages better risk management.

This study aims to analyze the impact of Sustainable Development Goals (SDGs) 2030 on eco-literacy and green purchase behaviour from the perspective of Maqashid Syariah. Climate change and the need for sustainability highlight the importance of eco-literacy in fostering consumer environmental awareness. This research employs a quantitative method using a survey of 96 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The findings indicate that eco-literacy significantly influences the brand image and green product knowledge. These variables mediate the relationship between eco-literacy and green purchase behaviour. The results emphasize that consumers with higher levels of eco-literacy tend to prefer sustainable brands and environmentally friendly products. From the perspective of maqashid syariah, these findings align with the principles of hifz al-'aql (protection of intellect) and hifz al-maal (protection of wealth).

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

The Population and Civil Registration Office (Disdukcapil) of Central Sumba Regency is a local government agency that has an important role in public services, organizations need to understand factors that can affect employee job satisfaction, including organizational climate, teamwork, and OCB. This study aims to determine the influence of organizational climate, teamwork, and OCB on the job satisfaction of employees of the Central Sumba Regency Dispendukcapil. In this study, the population and sample are all employees of the Sumba Regency Population and Civil Registration Office, totaling 30 people. Data analysis using SPSS 23. The results of the study show that the organizational climate has a significant positive effect on the job satisfaction of employees of the Population and Civil Registration Office of Central Sumba Regency. Teamwork has a significant positive effect on the job satisfaction of employees of the Population and Civil Registration Office of Central Sumba Regency. OCB has a significant positive effect on the job satisfaction of employees of the Population and Civil Registration Office of Central Sumba Regency. All variables have a positive and significant effect on the job satisfaction of employees of the Population and Civil Registration Office of Central Sumba Regency.

This research aims to analyze and explain the influence of Brand Dilution on Brand Reputation, Brand Dilution on Brand Loyalty, Brand Reputation on Brand Loyalty, Brand Dilution on Brand Loyalty with Brand Reputation as mediation. This research is included in the type of explanatory research, using path regression analysis and a quantitative approach. This research was conducted at the MS Glow Clinic Malang with a sample size of 100 people. The sampling technique uses accidental sampling. Data collection was carried out by distributing questionnaires. The data analysis technique uses a range of scales and path analysis with the IBM SPSS version 21 computer program. The application of Islamic Business Ethics such as honesty and social care plays an important role in building brand loyalty by creating trust and a strong emotional connection between brands and consumers. The results of this research show that the Brand Dilution scale is in the very backward category, Brand Loyalty is in the very loyal category and Brand Reputation is in the very good category. Brand Dilution has a positive and significant effect on Brand Reputation, Brand Dilution has a positive and significant effect on Brand Loyalty, Brand Reputation has a positive and significant effect on Brand Loyalty, Brand Reputation cannot mediate Brand Dilution on Brand Loyalty because MS Glow's ability to survive makes consumers see it as a positive thing.

With its development, society expects needs, one of which is in the field of financial transactions, one of which is a financial process framework. Advances in information technology in the service sector have been utilized by product marketing and financial institutions, especially Bank Syariah Indonesia. With the launch of sharia banking service information technology known as BSI Mobile. The presence of BSI Mobile makes it easier for every customer to get services and products without having to go to the nearest office. And with BSI Mobile, it is hoped that Bank Syariah Indonesia can achieve customer satisfaction in using it. This research focuses on improving service quality and Mobile Banking product quality on customer satisfaction at PT. Bank Syariah Indonesia KCP Bogor Citeureup 3. The research method used is a quantitative method approach with data collection techniques using accidental sampling or non-probability using the entire population when dealing directly at the BSI Citeureup office 3. The population in question is all customers who have BSI Bank savings, totaling 50 respondents using a questionnaire on a Likert scale. In data processing for analysis using SPSS 25 software with multiple regression analysis techniques with results Y = 8.311, X1 = 0.287, for X2. And simultaneously, the two independent variables get a calculated F of 20.682. In terms of the coefficient of determination, it was found that the two independent variables had an influence of 51.8%. This research shows that there is a positive and significant partial or simultaneous influence between the service quality and product quality variables on customer satisfaction at PT. Bank Syariah Indonesia KCP Bogor Citeureup 3.
 
 

Primagraha University, like other private educational institutions, is faced with the task of attracting the attention of prospective new students amidst increasingly fierce competition. The use of social media as an educational marketing tool provides a unique opportunity to interact directly with prospective students, build brand awareness, and promote university excellence. Education marketing is a strategic approach in managing information and image of educational institutions to attract new students. This research aims to describe an overview of the management of educational marketing strategies using social media at Primagraha University. This type of research uses Field Research. The research uses qualitative methods with data collection techniques carried out through interviews, documentation and social media content analysis. The most effective social media used in the educational marketing process include 3, namely: Instagram, YouTube, and websites. The content presented is in the form of academic activities, promotions, information regarding new student admissions, campus activities, and student achievements. The research results show that implementing marketing strategies using social media has a very good impact on the interest of new students.

In the rapidly growing era of digitalization, significant changes have occurred in consumer behavior, especially with the existence of e-commerce platforms and online marketing innovations. Today's consumers frequently browse for information about fashion products before making a purchase. Goals of the study to examine the impact of product searches on impulsive buys, Together with the relationship's moderating effect of flash sales, as well as sharia business perspective. Purposive sampling is a quantitative research method that is utilized. involving Shopee users in Bandar Lampung City. Data were collected using a Google Form-based questionnaire with a Likert scale. The findings indicated that the chance of making an impulsive purchase increased with the amount of time spent searching.. In addition, flash sales were shown to moderate this relationship, increasing impulse buying tendencies when found during browsing. These findings imply that the management of product browsing and flash sale offers needs to be considered in marketing strategies, taking into account the Shariah perspective to ensure fair and non-wasteful transactions.

Audit delay is the length of time for completing an audit carried out by an auditor, which is measured by the time difference between the date of the financial report and the date of the audit opinion in the financial report, and is one of the ratios to measure the company's ability to pay all obligations. This article reviews the factors that influence audit delay, namely solvency, auditor turnover and auditor opinion, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) solvency influences audit delay; 2) changing auditors affects audit delay; and 3) audit opinion has an effect on audit delay.
.

This study aims to examine the Effect of Work Environment and Competence on Job Satisfaction with Work Experience as an Intervening Variable using secondary data obtained by distributing questionnaires to 47 permanent employees who are used as respondents at the Lubuk Kilangan Health Center.  In this study using the analysis tool Structural Equation Modeling (SEM) using Partial Least Square (PLS).  The results of this study indicate that (1) the work environment has a positive and significant effect (0.015 <0.05) on work experience.  (2) Competence has a positive and significant effect (0.00 <0.05) on work experience.  (3) Work Environment has no significant effect (0.056 > 0.05) on Job Satisfaction.  (4) Competence has a positive and significant effect (0.000 <0.05) on job satisfaction.  (5) Work Experience has a positive and significant effect (0.000 <0.05) on Job Satisfaction.  (6) Work environment has a positive and significant effect (0.011 <0.05) on job satisfaction through work experience.  (7) Competence has a positive and significant effect (0.000 <0.05) on job satisfaction through work experience.  (8) The contribution of work environment and competency variables to job satisfaction is 0.981 or 98.1% and the remaining 1.9% is influenced by other variables not examined in this study.  (9) The contribution of work environment variables, competence and work experience to job satisfaction is 0.900 or 90.0% and the remaining 1% is influenced by other variables not examined by this study.
 
 

This research aims to analyze the impact of the merger of Bank Syariah Indonesia (BSI) on employees and customers, using a literature review method that follows PRISMA guidelines. Data were collected from Google Scholar with related keywords, yielding 6,590 results, and 10 relevant articles were selected based on inclusion and exclusion criteria. The research results show that the merger of three state-owned sharia banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah aims to increase competitiveness and efficiency in the national financial system, as well as provide better services to customers. In this merger, employees experience changes in organizational structure and work culture, and welfare, which requires a process of adaptation and adjustment. Meanwhile, the impact for customers of this merger is to offer convenience and comfort in banking services. Overall, this merger has had a positive impact in terms of improving service quality and satisfaction for both BSI employees and customers.

This research aims to analyze the influence of the open unemployment rate and inflation on economic growth in Lampung Province in the 2012-2021 period. The data used is secondary data obtained from the Lampung Provincial Government Financial Statistics and the Central Statistics Agency. The analytical methods used include normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results of the analysis show that the open unemployment rate and inflation have a negative influence on economic growth in Lampung Province. The implication of this research is the need to increase investment, improve workforce qualifications, stable inflation policies, and economic diversification to increase economic growth in Lampung Province. 

This research aims to determine the influence of lifestyle variables (X1), brand image (X2), price (X3) and promotion on purchasing decisions (Y) at the Centro Bike Kawasaki Kediri Motorcycle Dealer. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the accidental sampling method, the number of samples in the research was 87 respondents at the Kawasaki Kediri Dealer. This research data was obtained through questionnaires, interviews and literature studies. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The results of the research obtained the multiple linear regression equation Y= 3.041 + 0.203X1 + 0.220X2 + 0.238X3 + 0.204X4 and the results of the t test for lifestyle variables had a partially significant effect on purchasing decisions with a sig result of 0.022 < 0.05. Brand image has a partially significant effect on purchasing decisions, with the resulting sig value. 0.016 > 0.05. Price has a partially significant effect on purchasing decisions, with the resulting sig value. 0.013 > 0.05. Promotion has a partially significant effect on purchasing decisions, with a sig value. 0.027 > 0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that lifestyle. Brand image, price and promotion simultaneously and significantly influence purchasing decisions at the Kediri Kawasaki Dealer.

This article aims to determine factors that can influence company value such as audit quality, voluntary disclosure, and profitability through a literature review. This article reviews the factors that influence company value, namely audit quality, voluntary disclosure, and profitability, an auditing literature study. The purpose of this article is to develop hypotheses regarding the relationships between variables for use in future research. The findings of this literature review article are: 1) Company value is influenced by audit quality; 2) Company value is influenced by voluntary disclosure; and 3) Company value is influenced by profitability.
 

This research aims to find out and analyze the Brand Association of Bango Soy Sauce Products. This research method uses a quantitative approach with multiple linear regression analysis techniques processed using SPSS version 25. The data collection technique is by distributing questionnaires to 95 people as respondents through google forms. The results showed that the basis for purchasing decisions by consumers towards Kecap Bango products was determined by Delicious taste to be a cooking raw material, Quality cooking raw materials, Using quality soybeans, Comfortable in consumption, Easy to get in stores, More familiar than other soy sauce products and Superior to other products.

Performance at the PUPR District Office Tanah Datar has not reached the target for 4 years. This study aims to examine the Effect of Placement and Work Environment on Employee Performance with Job Satisfaction as an Intervening Variable using secondary data obtained by distributing questionnaires to 50r6 permanent employees who are used as respondents at the PUPR DINAS Office of Tanah Datar Regency. In this study using the analysis tool Structural Equation Modeling (SEM) using Partial Least Square (PLS). The results of this study indicate that (1) Placement has a positive and significant effect (0.000 <0.05) on job satisfaction. (2) Work environment has a positive and significant effect (0.000 <0.05) on job satisfaction. (3) Placement has a positive and significant effect (0.027 > 0.05) on Employee Performance. (4) Work Environment has no effect (0.237 <0.05) on Employee Performance. (5) Job satisfaction has a positive and significant effect (0.004 <0.05) on employee performance. (6) Placement has an effect and significant (0.035 <0.05) on Employee Performance through Job Satisfaction. (7) Work Environment has a positive and significant effect (0.012 <0.05) on Employee Performance through Job Satisfaction. (8) The contribution of placement and work environment variables to employee performance is 0.865 or 86.5% and the remaining 13.5% is influenced by other variables not examined in this study. (9) The contribution of placement, work environment and job satisfaction variables to employee performance is 0.871 or 87.1% and the remaining 12.9% is influenced by other variables not examined by this study.
 
 

PT. Bank Maybank Indonesia Tbk has well-classified employees, aiming to achieve the company's success. Therefore, employees' performance should be driven by work motivation and a conducive work environment to attain optimal employee performance. This study focuses on the effect of motivation and working environment on employee performance on PT. Bank Maybank Indonesia Tbk. The first research objective is to analyze the effect of motivation variables on employee performance, the second is to analyze working environment variables on employee performance and the last is to analyze the effect of motivation and working environment on employee performance of PT. Bank Maybank Indonesia Tbk. This research uses a quantitative approach, which comes from the philosophy of positivism. This method is used for the purpose of researching certain populations and samples. The data analysis methods used are data quality instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The research results partially show that there is a positive and significant influence of motivation variables on employee performance and partially also show that there is a positive and significant influence of work environment variables on employee performance. Simultaneous or joint research results show that there is a positive and significant influence of work motivation and work environment variables on employee performance.

This study aims to determine the effect of promotion and price on consumer purchasing decisions at Dexalove Collection Stores. To determine the number of samples in the study, researchers used the Slovin formula, where the Slovin formula was used when calculating data in the form of a survey with the population in this study taken from consumers who shopped at the Dexalove collection in April 2023 as many as 1,816 consumers. So, it can be concluded that the sample in this study was 95 respondents with a sampling technique using purposive sampling. The test methods in this study are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis test, correlation determination test, f test, and t test. The results obtained in this study showed that the f test results were sig 0.000 <0.05 and the t test results were sig (0.000 <0.05). that there is an influence of promotion and price on consumer purchasing decisions at the Dexalove Collection Store where this can be proven by the results of the data quality test, namely the value of r count is greater than r table. And the correlation value in this study shows that the relationship between the effect of promotion and price on consumer purchasing decisions at the Dexalove Collection Store concludes that the results of the degree of correlation coefficient are high.
 
 

This study aims to determine the effect of Brand Ambassador, Brand Image, Electronic Word of Mouth on Purchase Decisions for Nature Republic Products on the Shopee Marketplace. The sampling method in this study is non-probability sampling with purposive sampling. The research method used in this study was a quantitative survey with a sample of 58 people. The population used in this study were women or men who used Nature Republic products. The analysis used used SPSS 26. The research data analysis technique used multiple linear regression analysis, t test, F test and the coefficient of determination (R2). The data collection process was carried out by distributing google form questionnaires. The results of this study indicate that brand ambassadors have a significant effect on purchasing decisions as evidenced by the existence of a T-test value of 0.860 at a significance level of 0.05. Brand image has a significant effect on purchasing decisions of 0.779 with a significance level of 0.05. In addition, E-wom also has a significant effect on purchasing decisions of 0.662 with a significance level of 0.05. The F-test table was created to measure the effect of the independent variables simultaneously and the F-test statistical value was 0.129 which was greater than the significance level of 0.05, so it could be concluded that the F-test table had no effect. on purchasing decisions. From the findings above, it can be concluded that Brand Ambassador and Brand Image have a positive effect on purchasing decisions, while E-wom has no significant effect on purchasing decisions.

This study aims to analyze the influence of financial literacy, trust, location, income, and public views related to profit sharing in saving at Islamic banks. This type of research is qualitative and quantitative. Sampling techniques are simple random sampling and questionnaires. The results showed that financial literacy and location did not affect the interest in saving at Sharia Banks in the people of Perbaungan District. Trust, income and perception of profit sharing have a positive and significant effect on the interest in saving at Sharia Banks in the people of Perbaungan District. The need to expand the arrangement of data on Islamic banks such as sharia principles and products/goods in Islamic banks, so that interest in saving at Islamic banks will increase.

The purpose of this study was to determine the description of Relationship Marketing and Customer Loyalty at Da'o Screen Printing company and to determine the effect of Relationship Marketing on Customer Loyalty at Da'o Screen Printing company. The research method used by researchers is to use descriptive analysis. This research uses a quantitative approach. The type of research used in this research is causal. In this study, the authors conducted direct research on all Da'o Screen Printing customers to obtain data. The sample in this study was 50 people, this is based on saturated sampling technique where the population in this study was 50 people. Researchers will conduct tests using SPSS version 25. Relationship Marketing at Da'o Screen Printing company is currently in a very good classification. Da'o Screen Printing's customer loyalty is currently in a good classification because many customers maintain loyalty at Da'o Screen Printing. Relationship Marketing has a significant effect on Customer Loyalty because if the implementation of Relationship Marketing will increase customers who are loyal to the products provided by Da'o Screen Printing.

This research used quantitative research methods using secondary data in the form of financial statements taken through the financial statements of coal mining sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. The company sample consisted of 19 companies using the purposive sampling. This study aims to determine the effect of cash turnover and receivables turnover on profit growth. Classical assumption testing, multiple linear regression testing and hypothesis testing were used to analyze the data in this research. The results of the classical assumption test stated that the regression model in the study was normally distributed and there were no symptoms of heteroscedasticity, multicollinearity and autocorrelation. The results of the hypothesis test in this study show that simultaneously the acquisition of Fcalculate < Ftable values (1.244 < 3.23) or significance > 0.05 (0.299 > 0.005), which means that cash turnover and receivable turnover has no significant effect of profit growth.

Communication plays a very important role in human life. Because wherever there are humans, that’s where communication occurs. So, it is important to have and increase knowledge about communication. Not only communication between individuals in daily life, but also between individuals in organization. It is very crucial to create good and targeted communication between individuals within it, to create harmony and to avoid misunderstanding. All people and organizations live in relation to their environment. To improve the quality of this relationship, good communication is needed. Improving the quality of this communication is the field of activity of public relations. Every organization from initial to final activities will go through various integrated activities so as to achieve the best results. The glue of all these activities is the field of Public Relations activities.  In the society, also in organizations, we need to know about Public Relations. Because in organization, what is very important to pay attention to is how individuals in the organizations create and develop good ways of communicating with each other. So that all organizational works can be carried out well and produce the best results. Apart from being a good goal for the organization itself, knowledge of Public Relations can also be useful for individual Dharma Wanita members to continue to improve their own quality and empower themselves even more, so that they can continue to carry out activities with other individuals in public. This increase in capability correlates with an increase in the quality of human resources, in this case Dharma Wanita members.

This research was conducted to see whether there was an influence of liquidity and profitability on profit growth in three islamic commercial banking companies listed on the indonesia stock exchange (BEI). The phenomenon of profit growth is the company’s ability to increase net profit compared to the previous year. Good profit growth can reflect that the company’s financial performance and financial condition are good. Profit growth can be calculated by subtracting the current period’s net profit from the previous period’s net profit and the dividing by the previous period’s net profit. There are two ratios used in this research, namely the liquidity ratio (Current Ratio, Quick Ratio) and the profitability ratio (Return On Asset).

This abstract discusses the role of market mechanisms in an Islamic perspective, as well as the implications and application of Islamic economic principles in the market system. Using the literature review method, this research collects, evaluates, and synthesizes relevant literature to gain an in-depth understanding of the topic. The results of the analysis show that markets in Islam are seen as a natural mechanism for exchanging goods and services, with prices determined by the forces of demand and supply. Islamic economic principles, such as justice, expediency, and the prohibition of usury, are the foundation for a fair and sustainable market system. Apart from that, the importance of market supervision and compliance with market ethics is also emphasized to maintain balance and fairness in economic activities. The analysis also highlights prohibitions in Islamic transactions that can cause market distortions. In addition, this abstract presents a comparison between conventional economic systems (capitalist, socialist, and mixed) with Islamic economic systems, which are based on sharia principles. Thus, this research contributes to understanding the concept of market mechanisms in Islam and formulating economic policy recommendations that are in accordance with Islamic values.
 
 

Business legality is a sign or indication that a business entity has been legally recognized by the State. So business legality is very important for business actors. However, based on data collection on MSMEs in Jember Regency, of the 155 MSMEs in the data, only 50 MSMEs have business legality. From interviews with business actors, information was obtained that the reason they did not have business legality was because they lacked knowledge about the procedures for obtaining business legality and the process which was considered quite difficult. Therefore, this socialization conveyed the importance of having business legality for MSME players.

This research aims to increase knowledge and insight in the field of industrial economics, both in terms of concept, application and development of industrial economics in Indonesia. In order to increase knowledge and insight specifically in the field of industrial organization and business competition, both in terms of concept and implementation. Determine estimates and predictions and what is most likely regarding the company's condition and performance in the future. The research method uses qualitative methods and library research. The data collection technique is to record important information in carrying out data analysis by means of data reduction, data display and drawing conclusions to obtain conclusions. The results of this research show several developments in the industrial sector in Indonesia. The industrial sector is the largest contributor to Indonesia's GDP, especially the manufacturing sector which contributes around 73% of Indonesia's total industrial production. However, the industrial sector in Indonesia is still hampered by several factors, such as poor infrastructure and limited human resources..
 

Intense competition within the industrial sector drives companies to be more proactive in creating and continually designing strategies to maintain their position in the market. Companies that have customer relationship strategies can enhance customer loyalty, which in turn optimizes the long-term profitability of the company. Through this strategy, relationships with customers can be strengthened, and existing customers can be retained. The strategy is also implemented by one of the heavy equipment companies in Indonesia, namely PT Trakindo Utama Branch BSD, to effectively address customer complaints so that customers feel comfortable again despite their previous dissatisfaction with the services provided. This research aims to determine whether the implementation of customer relationship management strategies carried out by PT Trakindo Utama's BSD Branch can effectively enhance customer relationships, retain customers, and increase loyalty. The methodology used in this research is a qualitative approach, involving data collection techniques such as observation and interviews with employees of PT Trakindo Utama Branch BSD in the Sales division and the Parts Counter sub-division who have direct and intensive communication with customers, as well documentation. Therefore, the data obtained are accurate and based on sources within the company relevant to the research. Through observations and interviews, it can be seen that the customer relationship management strategies implemented by the company have been effective in improving and maintaining customer relationships and increasing customer loyalty by offering loyalty programs, such as excellent and solution-oriented services, providing incentives, annual contracts, membership rewards, and conducting evaluations based on customer assessments.

. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.