This study aims to analyze the factors influencing the risk perception of stock investments among Generation Z in Indonesia. The research method used is quantitative, employing a survey approach through questionnaires. The analytical technique applied is multiple linear regression. The results of the study indicate that financial literacy, investment experience, and social influence significantly impact risk perception. These findings have important implications for financial education providers and capital market institutions.

Emotional intelligence (EI) is an important psychological foundation in modern leadership practice. Leaders who have high EI tend to be able to understand and manage their own and others' emotions effectively, allowing for the implementation of a more adaptive and positive leadership style. Transformational leadership, for example, relies heavily on the leader's ability to show empathy, build intrinsic motivation, and provide individual attention to subordinates. EI strengthens these capacities and encourages leaders to create harmonious and inspiring working relationships. On the other hand, leaders who are low in EI tend to be authoritarian or use a rigid transactional leadership style, which has a negative impact on employee satisfaction and performance. Leadership effectiveness, in this context, is determined not only by the style used, but also by the emotional quality of the leader in executing the style. Therefore, the integration of EI and leadership style contributes directly to the achievement of organizational goals through increased individual performance, loyalty, and a productive work climate. Thus, the development of EI is a strategic need in today's leadership training and development.

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.

Social media has increasingly become a driving force for community innovation in cyberspace. Platforms such as Facebook, WhatsApp, Instagram, and TikTok have empowered individuals and groups worldwide to collaborate, share ideas, and innovate collectively. However, despite these opportunities, social media also presents significant challenges, including misinformation, algorithmic bias, and issues surrounding trust and privacy. Utilizing a mixed- methods research approach, this study combines quantitative surveys and qualitative interviews to assess the impact of social media on community innovation. Data will be analyzed using descriptive statistics and thematic analysis to understand engagement, collaboration patterns, and the challenges faced by users. The study aims to contribute to existing research by providing insights into how social media platforms can be optimized for innovation and what strategies can be employed to overcome the digital divide and algorithmic biases. This study finds social media significantly enhances community innovation, with surveys indicating 95% faster collaboration, 100% idea generation efficiency, and 90% solution implementation post- adoption. Persistent challenges include misinformation (84% agreement), algorithmic bias limiting diversity (90%), and access gaps excluding marginalized groups (87%). Mixed- methods data reveal a paradox: platforms democratize innovation yet perpetuate inequities. Opportunities emerge in algorithmic transparency (80% agreement) and policy-driven digital inclusion (78%). Reforms prioritizing ethical governance, transparent AI, and inclusive infrastructure are critical to equitably harness social media’s potential as a global innovation catalyst.

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region

This study explores the factors influencing consumer decisions to use digital payments in conventional stores. As digitalization grows in the retail sector, understanding the key drivers and barriers of adoption becomes essential. Using a quantitative approach, data were collected via surveys from 100 respondents across urban and rural areas in Indonesia. To minimize bias, both online (Google Forms) and offline (printed) questionnaires were used to ensure inclusion of digitally inexperienced respondents. The variables analyzed include perceived security, ease of use, promotional strategies, and trust. The multiple linear regression analysis showed that all four variables positively and significantly influenced adoption. The comparison between urban and rural users highlighted digital divide issues, emphasizing the need for tailored strategies to support adoption in underserved areas.

The development of Artificial Intelligence (AI) has brought a significant impact in various fields, including pricing strategies. Value-Based Pricing as an approach that focuses on the perception of customer value is now increasingly optimized through the integration of AI technology. The study aims to explore how AI can support value-based decision-making through complex data processing and predictive analytics, as well as how critical thinking skills remain a key competency in interpreting results and establishing sustainable pricing strategies. This approach emphasizes the importance of synergy between technological sophistication and human cognition, in order to produce decisions that are not only efficient but also ethical and value-oriented in the long term. The results of this study show that the application of AI in Value-Based Pricing can improve the accuracy and speed of analysis, but still requires an active role of critical thinking in the context of interpretation and strategic decision-making.

Garment companies are faced with the challenge of employee turnover intention that has not been fully resolved. This study aims to examine the relationship between job insecurity and workload on employee turnover intention through the mediation role of work stress in the garment industry Mas Arya 2 Semarang. Questionnaires were collected from 96 samples of employee staff using proportional sampling techniques with the criteria of permanent employees in the production department who have worked for at least 6 months. Data analysis used partial least squares (SEM-PLS). The findings of the study explain that job insecurity and workload directly affect employee work stress and employee turnover intention. Work stress indirectly acts as a mediator that influences the relationship between job insecurity and workload on employee turnover intention.

Financial distress is a condition in which a company experiences financial decline prior to bankruptcy. Identifying financial distress is crucial for investors to anticipate the risk of bankruptcy. This study aims to examine the effect of financial distress on financial ratios, specifically liquidity ratio, profitability ratio, and leverage ratio. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Purposive sampling was used as the sampling technique, resulting in a total of 340 research samples. The dependent variable is measured on a nominal scale, categorized as 0 for non-financial distress issuers and 1 for financial distress issuers. Data analysis was conducted using descriptive statistics, multicollinearity tests, data quality assessments, hypothesis testing, and logistic regression analysis with IBM SPSS version 25 software. The results indicate that the Current Ratio has a significant negative effect on financial distress. Similarly, the Net Profit Margin also has a significant negative effect on financial distress. Meanwhile, the Debt to Equity Ratio has a significant positive effect on financial distress.

This study aims to analyze the effect of Service Quality on Debtor Satisfaction (Customer Satisfaction) in financial institutions specially in KPR Sales Center Medan, PT Bank Tabungan Negara (Persero) Tbk. The Service Quality variable is measured through dimensions such as reliability, responsiveness, and empathy, while Debtor Satisfaction is measured based on the debtor's perception of the service provided. The method used is simple linear regression to analyze the relationship between the two variables. The results of the study indicate that service quality has a positive and significant effect on debtor satisfaction, with a regression coefficient of 1.044, which means that every one unit increase in service quality will increase debtor satisfaction by 1.044 units. The t-test shows a t-value of 34.936, which is greater than table 2.034, with a significance level of 0.000. In addition, the results of the determination coefficient (R²) test show that 97.3% of the variation in changes in debtor satisfaction can be explained by service quality. This study concludes that service quality is the main factor influencing debtor satisfaction, so financial institutions need to continue to improve their service quality.

This study aims to determine the effect of Return on Equity, Current Ratio, Debt to Equity Ratio and Total Asset Turnover on Price to Book Value. The population in this study are companies included in the IDX30 Index on the Indonesia Stock Exchange in the financial statements for the 2018-2022 period. The sampling technique in this study used purposive sampling method and obtained a sample of 11 companies. The analysis technique used is multiple linear regression analysis using Microsoft Excel 2021 Software and SPSS Software version 22.0. The results of this study indicate that Return on Equity, and Total Asset Turnover have a positive and significant effect on Price to Book Value, while Current Ratio and Debt to Equity Ratio have no effect on Price to Book Value.

Talent management strategies have become a key focus for organizations in facing employee retention challenges, especially in millennials and Gen Z who have unique characteristics and different work needs compared to previous generations. This study aims to explore effective talent management strategies to increase employee retention in the two generations through a literature review approach. Data is taken from various academic studies, industry reports, and relevant journal articles in the last 10 years. The results of the study show that strategies that emphasize work flexibility, structured career development, inclusive organizational culture, and the use of digital technology in human resource management have a significant influence on employee retention. In addition, employee involvement in strategic decision-making is also a key factor in increasing the loyalty of millennials and Generation Z. This research providesKeywords: enterprise resource planning, supply chain management, system implementation, company performance improvement, systematic literature review.

The purpose of this study is to analyze the effect of perceived benefits and perceived risks on the continued use of the Gopay e-wallet, with trust as a mediating variable. Data were collected through questionnaires using purposive sampling method, with 213 respondents as samples. The SEM-PLS method was applied in data analysis using SmartPLS software version 4.1.0.9. The results of this study are (1) perceived benefits have a positive and significant effect on the continued use of the Gopay e-wallet, (2) perceived risk does not have a significant effect on the continued use of the Gopay e-wallet, (3) trust has a positive and significant effect on the continued use of the Gopay e-wallet, (4) perceived benefits have a significant positive effect on the continued use of the Gopay e-wallet through trust, (5) perceived risk also has a significant positive effect on the continued use of the Gopay e-wallet through trust.

This study aims to analyze the impact of the use of Quick Response Code Indonesian Standard (QRIS), perceived ease of use, and security risk on food purchasing decisions at Resto Tom Sushi, with user experience as a mediating variable. The increasing adoption of digital payments through QRIS and mobile banking (m-banking) has changed consumer transaction patterns, especially in the restaurant industry. This study uses a quantitative approach with a survey method involving QRIS and m-banking users at Resto Tom Sushi. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that the use of QRIS, perceived ease of use, and security risk had a significant effect on purchasing decisions. In addition, user experience plays a mediating role that strengthens the relationship between independent variables and purchasing decisions. These findings emphasize the importance of good user experience and digital literacy in increasing the effectiveness of digital payments and encouraging the adoption of non-cash payments in the culinary sector.

This study aims to examine the factors influencing students' financial management behavior, focusing on the roles of financial attitude, financial knowledge, and internal locus of control, while also considering financial technology as a moderating variable. Data were collected from 196 students at Dian Nuswantoro University and Semarang State University using a Likert-scale questionnaire. The findings indicate that financial attitude and financial knowledge significantly influence financial management behavior. Furthermore, financial knowledge significantly affects internal locus of control, which in turn influences financial management behavior. However, financial technology does not moderate the relationship between internal locus of control and financial management behavior. These results highlight the importance of comprehensive financial literacy and the prudent use of financial technology to support effective financial management among university students.

The implementation of Artificial Intelligence-based Decision Support Systems (AI-DSS) in recruitment has significantly enhanced efficiency; however, concerns regarding algorithmic bias persist. Existing AI-DSS models primarily emphasize explicit data, often neglecting psychological and behavioral factors essential for fair recruitment. This study integrates Person-Job Fit and Person-Organization Fit theories into AI-DSS while employing adaptive learning techniques to mitigate bias. Using a mixed- methods approach with an explanatory sequential design, this research combines quantitative analysis (statistical comparisons of AI-DSS and traditional hiring methods, bias evaluation using fairness metrics) with qualitative insights (interviews with HR professionals and candidates). The findings indicate that AI-DSS improves selection efficiency and candidate performance yet remains susceptible to biases derived from historical data. Adaptive learning enhances fairness; however, ethical concerns about transparency and accountability persist. This research strengthens the AI recruitment debate by suggesting a comprehensive model that balances the operational efficiency, ethical needs, and fair practices. Explaining AI paradigms requires additional research to establish trust and flexibility for AI recruitment systems.

The industrial sector that plays an important role in improving the economy and sustainable development in the world is the mining sector. Despite its significant contribution, this industry faces challenges in managing various negative impacts that can pollute the environment and society. Conflicts can arise with the surrounding community due to differences in views or perceptions about existing natural resources. Investors assess a company's success based on the value it holds. This study aims to analyze the impact of stock prices, profitability, and debt covenant on company value, as measured using Price Book Value, in mining companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The data analysis method used is multiple linear regression. The results of the study indicate that stock prices, profitability, and debt covenant have a positive and significant effect on company value.

This study analyzes the influence of financial performance indicators—ROA, ROE, NPM, and Working Capital—on stock returns of transportation companies listed on the Indonesia Stock Exchange during 2019–2023. Using multiple linear regression, the findings indicate that ROA and ROE significantly and positively affect stock returns, while NPM has no significant effect. Conversely, Working Capital shows a negative significant effect.

The purpose of this study is to explore the role of digital orientation as a moderation in the influence of entrepreneurial leadership and innovation performance on culinary UMKM in Rembang Regency. The research that has been conducted uses the concept of explanatory research as a reference in accordance with the objectives of the study. The sampling technique used is the purposive sampling technique with 82 business owners. The data analysis method implements SEM-PLS. The results of the study revealed that entrepreneurial leadership has no significant influence on innovation performance. In addition, further findings indicate that digital orientation is unable to moderate the influence of entrepreneurial leadership on innovation performance. Research has contributed widely to the understanding of business owners behavior in an effort to improve innovation performance with entrepreneurial leadership and strengthened by digital orientation.

Modern organizations are implementing artificial intelligence (AI) applications to improve human resource management practices through increased decision transparency and improved efficiency outcomes. Decision flexibility, employee acceptance issues, and the risk of bias create significant challenges in AI adoption in HR. This study examines the implementation of AI in the HR function to evaluate its impact on operational efficiency and employee well-being, using a comprehensive theoretical framework integrating Task-Technology Fit, Sociotechnical Systems, Job Demands-Resources, and Explainable AI. The study implemented a mixed-methods design involving explanatory sequential elements to analyze the effectiveness of AI systems and employee perceptions. Quantitative analysis revealed that AI technology improves HR efficiency by up to 45% despite posing challenges in decision-making flexibility. Qualitative exploration identified differences in AI acceptance across organizational levels, with 80% of employees indicating limited understanding of AI decision mechanisms and 60% concerned about potential bias. The study findings suggest that optimal AI implementation requires a collaborative human-AI model that combines algorithmic analysis with human oversight, especially for complex scenarios that require contextual interpretation. This study highlights the importance of algorithmic transparency and targeted communication strategies to increase technology adoption. Organizations should develop comprehensive Explainable AI mechanisms that effectively communicate decision rationales in accessible language, while simultaneously implementing monitoring protocols to evaluate and address potential patterns of bias. This research contributes to the understanding of specific factors that influence successful AI implementation in the HR context, emphasizing that technology optimization and human-centered design represent complementary priorities.

This study aims to analyze the influence of marketing strategy innovation on customer satisfaction at the MSME "Kopi Jago." Amid increasingly intense business competition, marketing innovation has become a key factor in maintaining and enhancing customer loyalty. This research employs a quantitative method with data collected through questionnaires distributed to 50 respondents. The data analysis techniques used include validity testing, reliability testing, simple linear regression analysis, t-test, and coefficient of determination (R²) test, assisted by SPSS 25. The results indicate that marketing strategy innovation has a positive and significant effect on customer satisfaction, with a regression coefficient of 0.778, indicating a strong positive relationship.. The significance value of 0.000 < 0.05 and the R² value of 0.405 indicate that marketing strategy innovation explains 40.5% of the variation in customer satisfaction. indicating that effective marketing innovations enhance customer satisfaction at Kopi Jago

The rapid development of the current digitalization era has encouraged an increase in e-commerce users  in Indonesia. This phenomenon also triggers impulse buying behavior  for consumers, especially for Shopee consumers. However, there are inconsistencies in the results of one study related  to the influence of hedonic shopping motivation and shopping lifestyle on impulse buying, so further analysis is needed by considering the role  of sales promotion as a moderation variable. The purpose of the study was to determine whether hedonic behavior had a significant impact on impulse purchases of shopee consumers in Denpasar. (2) To determine whether the shopping lifestyle has an impact on impulse purchases, especially shopee consumers in Denpasar. (3) To determine whether the promotion of consumer behavior moderates the relationship between hedonistic motivation and impulse purchases of shopee consumers in Denpasar City. (4) To determine whether sales promotion moderates the relationship between impulse purchases and shopping made by shopee consumers in Denpasar. This study uses a quantitative approach method using non-probability sampling techniques. The data analysis techniques used were multiple regression analysis and classical assumption tests. The results and conclusions resulting from this study show that: (1) Hedonic motivation to buy has a positive and significant impact on impulse purchases. (2) A shopping lifestyle that has a positive and significant impact on impulse buying (3) The relationship between impulse buying and hedonic motivation can be strengthened or moderated by sales promotions. (4) Sales promotions can strengthen or moderate the relationship between impulse purchases and shopping habits.

This study investigates the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 20 companies were selected over 5 years (100 observations). Multiple linear regression analysis shows that CR has a significant positive effect on ROA, DER has no significant effect, while TATO has a significant negative effect on ROA.

This study's goal is to ascertain the connection between liquidity ratio (CR), asset management (TATO), capital structure (DAR) and firm size on financial performance, The  property & real estate firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange (IDX). The study's sample, which was 52 companies in a period of (5) periods with a total of 260 data. The multiple regression analysis is used in this study method with the type of panel data with the Random Effect Model (REM) method. According to the study's findings that asset management has a favorably and significantly effect on financial performance, capital structure has a negatively and significantly effect on financial performance, but liquidity ratio and firm size have no effect on financial performance.

This study set out to ascertain the effects of work environment and motivation on employee performance.The study's population comprised forty employees from Medan Special Eye Hospital's management department.The data was analyzed with both multiple linear regression analysis and descriptive analysis.    Employee performance at Medan Eye Specialty Hospital is significantly impacted by the work environment and motivation, according to the results of this hypothesis test. This study show that "the work environment of employees at Medan Eye Specialty Hospital has a good and significant impact on their performance”.  "Employee performance at Medan's Special Eye Hospital is positively and significantly impacted on work motivation”.

The role of the financial sector in the economy is very large and continues to grow to meet people's needs. Financial technology or (fintech) is a term used to describe innovation that occurs in the financial sector. The use of financial technology in micro, small and medium enterprises (MSMEs) in Tembalang District aims to measure how the application of financial technology has an impact on the growth and competitiveness of MSMEs in the area. This research involves a survey of a number of small and medium enterprises (MSMEs) that have adopted various fintech services, such as technology-based financial management and digital payments. This research was conducted to identify changes in operational efficiency, access to capital, and competitiveness of MSMEs in Tembalang District. The results of this research are expected to provide an in-depth picture of the extent to which the use of fintech has supported the growth and demand of MSMEs in Tembalang District as well as provide policy recommendations to increase the role of fintech in supporting the MSME sector.

This study aims to analyze the implementation, stages, and obstacles in public policies issued by the Kutai Kartanegara Regency government to protect the social environment of the community, through Regent Regulation Number 22 of 2022 concerning Smoke-Free Areas (KTR). This policy aims to reduce exposure to cigarette smoke in public places, in order to improve public health. The method used in this study is descriptive qualitative, with data collection through observation, interviews, and documentation. The focus of this study is on policy analysis, socialization, the establishment of special smoking areas, controlling tobacco advertising, as well as law enforcement and the role of the community. The results of the study indicate that there are challenges in the implementation of the KTR Perbup, including low public awareness, limited resources, and lack of coordination between related parties. This study suggests the need for expanded socialization, strengthening the role of the community, consistent law enforcement, and closer collaboration between government, industry, academics, the community, and the media. With pentahelix synergy, it is hoped that the KTR policy can be more effective in creating a healthier and smoke-free environment in Kutai Kartanegara.

School-based management embodies a forward-thinking model in the development of educational systems, emphasizing institutional independence and creative approaches. This management framework can be viewed as a system that grants greater autonomy to educational institutions and fosters cooperative decision-making among all stakeholders (such as educators, students, administrators, support personnel, guardians, and the local community) to enhance the quality of education in line with national educational goals. This study is a qualitative field investigation, utilizing a methodology pertinent to the primary variables under examination, particularly a qualitative perspective. To gather information, researchers utilized techniques including observation, interviews, and document analysis. Results show that the application of school-based management in enhancing the quality of Islamic Religious Education in schools is generally effective, though not entirely optimal, particularly concerning the management of facilities and infrastructure. This indicates that the execution of school leadership is done effectively and efficiently. The effectiveness of school management rooted in administration relies on the presence of competent human resources, adequate financial backing, sufficient facilities and infrastructure, along with active involvement from the community (parents).

This study aims to analyze the role of Instagram as a business communication medium in increasing the sales of VOI Churros, an MSME in Pematangsiantar City. The findings reveal that VOI Churros effectively utilizes Instagram features such as feeds, Reels, Stories, Highlights, collaborations with micro-influencers, and Instagram Insights. These strategies enhance brand visibility, expand audience reach, and foster strong customer interactions. Engaging visual content and creative promotions successfully attract consumer interest, while analytical tools optimize marketing campaigns. The use of Instagram has proven to positively impact sales, with up to a 20% increase in certain promotional campaigns. Moreover, seamless communication with customers through this platform builds loyalty and expands the market reach, even beyond Pematangsiantar. The effectiveness of this strategy is not solely determined by the platform itself but also supported by the quality of products and services provided. This study concludes that Instagram is an efficient marketing tool for VOI Churros to reach a wider market, improve customer engagement, and significantly drive sales growth. Consistent and well-planned strategies are crucial to maintaining this success in the future.

The purpose of this study was to determine the level of financial performance of the North Sumatra government. The example used is the Budget Realization Report of North Sumatra Province 2019-2022. The analysis method uses five types of indicators, namely: regional financial independence ratio, effectiveness ratio, growth ratio, harmony ratio, and fiscal decentralization ratio. The data collection method is done by taking data from the BPS (Central Bureau of Statistics) website of North Sumatra. The results showed that the ratio of regional financial independence in the financial statements of North Sumatra province has a delegative pattern, while the effectiveness ratio is in the ineffective area. Other results show that the growth ratio is fluctuating, the harmony ratio is in an unbalanced condition, and the fiscal decentralization ratio is in the high category.

This study examines the impact of relocating Indonesia's capital city from Jakarta to East Kalimantan on the local economy, workforce, and associated challenges. Using qualitative methods and descriptive analysis, the findings reveal positive effects such as increased investments and economic growth driven by new infrastructure and heightened economic activity in property, hospitality, and transportation sectors. However, challenges like rising property prices, gentrification, and social changes demand sustainable spatial planning and effective social impact management. Proposed mitigation strategies include thorough planning, social infrastructure development, local economic empowerment, and regular impact monitoring. The capital relocation has the potential to boost local economic growth if managed effectively.

This study aims determine the effect of Liquidity and Profitability on Firm Value with Dividend Policy as an Intervening variable in food and beverage sub sector manufacturing companies listend on the Indonesia Stock Exchange for the period 2017 – 2022. The sample of this research is 10 food and beverage sub sector companies listed on the Indonesia stock exchange for the 2017-2022 period. In this study, path analysiswas carried out using SPSS version 25 program and Microsoft Excel 2019. The results showed that 1) Liquidity has no significant effect on Dividend Policy 2) Profitability has a significant effect on Dividend Policy 3) Dividend Policy has no effect on Firm Value 4) Liquidity has a significant negative effect on Firm Value 5) Profitability has a significant effect on Firm Value 6) Dividend Policy is able to mediate the effect of Liquidity on Firm Value 7) Dividend Policy is unable to mediate the effect of Profitability on Firm Value.

This research aims to analyze the efficiency of modern communication systems in transaction activities at Warkop Berkah, a micro-enterprise that has adopted digital technology. The main focus of the research is the implementation of modern communication systems, such as cashless payments via digital wallets, QR codes, and Point-of-Sale (POS) applications, which aim to improve operational efficiency, customer experience, and business competitiveness. This research also identifies various challenges faced in implementing this technology, including the need for employee training, implementation costs, and adaptation by customers who are still accustomed to conventional systems. The research results show that modern communication systems have a significant impact in increasing operational efficiency at Warkop Berkah. Transaction processes become faster, the risk of calculation errors is reduced, and financial transparency increases. In addition, this technology provides a better customer experience by offering convenience, security and comfort, especially for the younger generation who are more familiar with technology.  However, technology adoption also faces obstacles, such as dependence on stable internet connections, resistance from certain customers, and technical challenges in system maintenance. To overcome this challenge, the research recommends several strategies, including intensive training for employees, customer education, diversification of payment methods, and improving technological infrastructure. Real-time monitoring of transaction data is also proposed as a step to optimize operational performance and maximize customer experience. By implementing the right strategy, Warkop Berkah can utilize modern communication systems to support the sustainability and competitiveness of its business. This research contributes to understanding the importance of digitalization in micro and small businesses (MSMEs) in facing the challenges of the digital era. In addition, this study provides practical insights for micro business owners who want to adopt modern technology to increase efficiency and business growth amidst increasingly fierce competition.

E-sports is one of the techno-based sports that is generally held in the form of a video game tournament between several players which also has a fan base of millions of people.  E-sports has values in the form of sports, economic, social, achievement, and knowledge values like sports in general.  The parent organization of E-sport Indonesia itself is the Indonesian E-sport Executive Board (PBESI) chaired by Prof. Dr. Budi Gunawan, S.H., Si. This research aims to find out how the development of E-sport and what impact it has on economic growth in Pematangsiantar City.

The purpose of this study is to determine the level of break event point multi product and the amount of sales to achieve the planned profit level using linear programming simplex method. From secondary data provided by CV MD Company located in Bantul D.I Yogyakarta. The results of the study indicated that to achieve the break event point multi product the amount of demand was for product X5 (stool copis M product) with a contribution margin value of Rp. 168,500,000.00. The amount of demand if the company planed  a profit of Rp. 20,000,000.00 then the level of demand for product X5 was 1,448 units.

Because human resources are a very important and indispensable organizational asset to achieve goals, such as the vision and mission of the organization, the role and function of human resources cannot be replaced by other resources. Kelurahan has duties and functions to carry out government tasks delegated by the sub-district head, as well as other government tasks stipulated by law.Kecamatan and kelurahan have a hierarchical working relationship. This study aims to determine how work ethic affects the performance of Beringin Raya employees, totaling 25 people. The results show that work ethic affects employee performance positively and significantly. Work ethic is defined as an attitude that has meaning as an evaluation component owned by individuals or groups in providing an assessment of work.

This study is to determine the importance of the role of retirement preparation programs on employee retirement preparation. Retirement is the termination of employees carried out by companies or organizations on employees who have reached an age that is considered no longer productive or which is the standard age limit in the company based on statutory regulations. The problem that often occurs is the unpreparedness of employees to accept the reality of retirement and increased anxiety in employees. In this study with a qualitative method with five respondents who have been interviewed and it is known that 60% of respondents have anxiety in facing retirement which is divided into a light scale of 40% and 20% heavy scale. As well as employees who have prepared for retirement even though only partially or have tried to reach 80%. Based on the results of the retirement program that has been run by the Company, namely that the retirement preparation program is very important for employees who will enter retirement and has a positive and significant influence on retirement readiness and the retirement preparation program will have an influence on the level of employee anxiety, the higher the pre-retirement training and provision, the lower the level of anxiety. The level of employee anxiety greatly affects the level of retirement readiness, the lower the level of anxiety in accepting retirement, the higher the level of employee retirement readiness

The Influence of Direct Marketing on Product Quality and Service Quality on Purchasing Decisions Which Have an Impact on Repurchase Interest in Frozen Fish Ud Products. Karya Mandiri Juwana Management Study Program, PGRI University Semarang 2023. This research aims to measure the influence of direct marketing on product quality and service quality on purchasing decisions which have an impact on interest in repurchasing Frozen Fish Ud products. Juwana's Independent Work This research is a quantitative type of research, namely using a research instrument in the form of a questionnaire which has been prepared into several statements and measured using a 1-5 Likert scale. The population used in this research was UD Frozen fish consumers. Juwana's Independent Work. The sampling technique uses the Cochran formula. The results of the research carried out showed an influence between the variables used.

A well-structured accounting system also provides good benefits to the management in running their business. Every business has multiple accounting systems that are linked together and work together to achieve specific goals. Inventory is a resource that can be stored to anticipate high demand from consumers. Every company, whether trading or manufacturing, always has inventory. Without optimal inventory levels, entrepreneurs run the risk that their business will eventually no longer be able to meet their needs. the desires of consumers who need or demand the products manufactured. This can happen because products are not always available, which also means entrepreneurs lose the chance to make the profits they should. Inventory in CV. Semarang Main Aircon Center does not yet have a computerized system or is still done manually. Data storage is still in the form of notes, so it is vulnerable to corruption and makes it difficult to find information about data on specific items and the number of elements in the resume. The Main Aircon Center makes it difficult to control incoming and outgoing goods when recording inventory data, as the work is only carried out by one administrative employee. Therefore, to solve this problem, it is necessary to record inventory using a computer to facilitate data processing. By using the averaging method, the company does not have to pay attention to the utilization of inventory in the warehouse. The averaging method also makes it easier to calculate costs because there is no need to pay attention to the first or last inventory, and it is easier to use.

The effectiveness of recruitment and selection is a measure of a company's success which lies in its quality if the availability of a number of human resources is sufficiently qualified and professional to support it. Internal recruitment, especially interesting limitations open new insights with a variety of experiences and solutions. To avoid these unpleasant internal recruiting deficiencies, it is recommended to equip employees with development programs that allow them to be up to date with changes in the external environment. Employee rotation is one of the internal recruitment which is to reduce employee boredom, increase employee motivation in the form of new work variations, create a fresh feeling at work, increase skills and more experience for staff employees, so if an employee is absent, it is the employee's job may be replaced by another employee. By holding employee rotation, employees can improve competence according to their expertise, because of course it can affect an employee's work productivity.

Salesperson has an important role in the company continuity. Work attitude is one thing that supports the performance of salesperson as the spearhead of the company's marketing. This study was conducted with the aim of understanding the effect of job insecurity on work attitude with the mediation emotional exhaustion. The method used is quantitative, with 106 respondents. The population in this study was automotive sales in Surabaya. This study used a purposive sampling technique. The sample criteria were automotive sales who worked in Surabaya industry for at least 1 year. The results of the study showed that job insecurity did not have a significant effect on work attitude. Job insecurity has a positive effect on emotional exhaustion of automotive sales in Surabaya, while emotional exhaustion has a negative effect on the work attitude of automotive sales in Surabaya. Also, Job insecurity has a negative effect on work attitude through emotional exhaustion of automotive sales in Surabaya.

Facilities are important in the service business, where good enough facilities can make passengers feel satisfied and comfortable while in that place. Similarly, the waiting room facilities at the airport are used by passengers to wait before entering the plane. The waiting room provided must feel comfortable and safe, to provide the best performance to airport service users. This study aims to determine the effect of waiting room facilities on passenger satisfaction and to find out how much influence waiting room facilities have on passenger satisfaction at Depati Amir Pangkal Pinang Airport. This research was conducted at Depati Amir Airport Pangkal Pinang, this type of research used quantitative methods. Data sources in this study used primary and secondary data. While the data collection technique in this study used questionnaires distributed to passengers using Likert scale. The sample used in this study used 100 respondents. The data were tested using instrument tests, simple linear regression and hypothesis tests in the form of T tests and determination coefficient tests.

The rapid advancement of technology has an impact on aspects of life that affect customer buying behavior from traditional shopping to online shopping. Many thoughts are in the form of creative and innovative ideas or ideas from marketers to succeed or win competition in the market, one of which is by creating content marketing. The purpose of this research is to understand how social media and content marketing on YouTube 3second TV influence the intention to buy 3second products. The sample used for this study consisted of 100 people who were respondents as potential customers and consumers of 3seconds products. Purposive sampling was used in this sampling procedure. In this research methodology used multiple linear analysis. Microsoft Excel and SPSS 24 were used to analyze the survey data. The results of the study show that there is a relationship between content marketing variables (X1) and social media (X2) with buying interest (Y).

This research was carried out to indentify the problems and their optimization efforts by the Apron Movement Control unit in order to create safety, security and compliance with applicable flight regulations. This research is a qualitative method that was carried out in August-September 2022 at Depati Amir Bangka Airport using primary data and secondary data. Primary data was obtained through observation and interviews, while secondary data was data taken from document, such as SOP. To check the validity of the data, researcher used triangulation technique. The results of this study state that there are still obstacles to the Apron Movement Control unit, such as the limited number of personnel, the Follow Me Car which exceeds the lifetime limit, the resolution of the Apron CCTV camera which is still low and has not been digitized, and violations by people/workers in the airside, which can affect the performance of Apron Movement Control in the supervision and control of people and vehicles on the airside. The optimization is in the form of adding Apron Movement Control personnel, plan to digitize CCTV, plan to update the Follow Me Car and Test the Vehicle Worthiness and GSE Equipment, as well as providing counseling to people/workers on the airside.

Currently, the majority of the Arofah Kendal Cooperative in financial management is still in the form of files, causing accumulation, damage, difficulty finding and even loss of financial data which has resulted in the Arofah Kendal Cooperative experiencing difficulties in presenting reports. The Arofah Kendal Cooperative always experiences an increase in transactions for the number of deposits and loans. The customer financial service system is centralized on one computer, so services must take turns, which takes a long time and is less effective. Implementing a Multi-User-Based Financial Management Accounting Information System, the Arofah Kendal Cooperative is able to overcome problems related to processing, financial filing and reporting. With a multi-user application, the database of the Arofah Kendal Cooperative is connected to each other to make it easier for each user to access the system according to authority simultaneously for data collection, financial transactions that can present up to date financial information according to the needs of cooperative management which provides effectiveness and efficiency in financial management, improves employee performance and maximizing customer service satisfaction for the Arofah Kendal Cooperative.

The purpose of this study was to determine the constraints and work overload of terminal inspection service (TIS) unit officers working at Depati Amir Pangkal Pinang Airport. Terminal inspection service (TIS) unit officers play an important role in providing and prioritizing effective and stable services to airport service users, especially in monitoring, checking, maintaining, and handling facilities in the airport terminal area. The research was conducted at Depati Amir Pangkal Pinang Airport, this type of research used qualitative methods. Source of data in this study using secondary data and primary data. And for data collection techniques in this study using observation, interviews, and documentation. The results of this study can be concluded that the terminal inspection service (TIS) unit officers at Depati Amir Airport have carried out work professionally, but there are constraints and work overload responsibilities by terminal inspection service (TIS) officers such as doing work that is not the duty of the terminal inspection service (TIS) unit, staff shortages and unstable work times that have an impact on employee performance.

This research was conducted at the Deputy for Rehabilitation and Reconstruction, National Disaster Management Agency. This research aims to examine and analyze the influence of performance allowance, training and work motivation on employee performance at the Deputy for Rehabilitation and Reconstruction, National Disaster Management Authority. t statistic value for performance allowances is 2.026 > t table 1.997, so the conclusion is that performance allowances have an effect on improving employee performance. t statistic value for training is 1.059 < t table 1.997, the conclusion is that training has no effect on improving employee performance. t statistic value for work motivation is 5.240 > t table 1.997, so the conclusion is that work motivation has an effect on increasing employee performance. F statistic value is 24.050 > F table 2.742, the conclusion is performance benefits, training and work motivation simultaneously (together) have an effect on improving employee performance, these three variables can be used to predict employee performance. R Square (coefficient of determination) is 0.522, this condition shows that the effect of performance allowances, training and work motivation in improving employee performance is 52.2 percent, the remaining 47.8 percent is influenced by other factors not tested in this research.

As a sharia microfinance institution that has a function as developing productive businesses and investments to improve the quality of micro, small and medium enterprises, this study aims to examine the effect of variable capital financing, length of business and own capital on the income of customers who are members of the Sharia Financing Savings and Loans Cooperative Baitul Mal wa Tamwil Nurul Barokah Klego branch, Boyolali regency. They are micro, small and medium enterprises (MSMEs), the population in this study is 108 with a sample of 52 respondents. Analysis techniques use multivariate regression analysis and use instrument tests which include validity and reliability tests, and descriptive statistical tests of respondents based on sex, based on age, and classical assumption tests include normality tests, multicolleniarity tests, heterokedasticity tests, and multiple linear regression analysis and model permanence tests including coefficients of determination, and hypothesis testing includes t tests, F tests. The results showed that only own capital had a positive effect on MSME income, while capital financing and long time did not affect MSME income, because financing members often took advantage of capital loans not in accordance with loan agreements and lack of innovation to see consumer interest so that it stagnated.

The findings of this study indicate that job satisfaction has a positive effect on organizational commitment. Furthermore, organizational commitment also has a positive impact on employee performance at Q Mall Banjarbaru. These findings suggest that organizational commitment plays a crucial role in connecting job satisfaction with employee performance. The managerial implications of this study are that Q Mall management needs to pay attention to job satisfaction and make efforts to enhance employees' organizational commitment to improve their performance.This research contributes both theoretically and practically to expanding the understanding of the relationships among job satisfaction, organizational commitment, and employee performance.

Micro, Small and Medium Enterprises (MSMEs) are productive business entities owned by individuals who have a role and contribution to the Indonesian economy. The presence of MSMEs greatly supports the national economy. Internally, the MSME sector needs to empower employees and build a better management system to maintain its business image. On the other hand, problems related to branding also often occur among MSMEs, these two problems faced by MSMEs can be solved by implementing an image management strategy. One of the motivations for implementing this strategy is how they want to influence and benefit others [13].
Baktik's research [5] proves the influence of impression management on employee productivity at Chocolicious Indonesia Stores. On the other hand, according to dramaturgical theory, the use of digital branding and marketing techniques in MSMEs is part of the front stage. This concept is supported by Prabhawati's findings [10] that brand image has a higher influence on purchasing decisions for MSME products assisted by Jogja Sukurmi
Key words: impression management, dramaturgi theory, MSMEs

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.

The purposes of the study are to determine the income. for freshwater fish farming in floating net cages (KJA) at PT. Rama Jaya Mahakam. This research was conducted from January 2020 to June 2022. The sample determination was based on the Purposive Sampling method, with 1 respondent, namely the business owner, The primary data was obtained from business owners by means of interviews using a list of questions. Data were analyzed by quantitative analysis. The results of the analysis showed that the income was IDR. 212.588.090/year.

In this modern era, the world of science and technology is growing rapidly. Along with this, the flow of information is also growing and the need for quality information is increasing. CV. ALKO Rent Car is an individual business engaged in services, especially transportation services.The previous rental process only used a borrowing system through advertisements in print media and only by word of mouth. This is of course a bit detrimental to the company, because if there are customers from outside the city who will use the car rental service, they cannot know the types of cars that will be used and the price of the car rental. By using a transaction system with web technology, it ishoped that the company can increase the number of customers and not only from the city of Semarang. In addition, the admin section will not experience difficulties when writing reports or customer data collection, because customer data collection can be done in an easier way by entering the customer member, the admin section will find out whether the customer has used the car rental service or not.With web technologies such as HTML, CSS, PHP and MySQL databases as well as utilizing the internet network, it is hoped that it can solve problems related to customer reach.This study uses the Borg and Gall (1987) model from 10 steps to 6 steps. The expert system validation test shows the final value of the calculation is 2.5, concluding that it is very feasible to use. User Validation on CV. ALKO Rent Car Semarang obtained a value of 3.0 stating that the system is feasible to use and good.

Martabak Manis is a kind of pancake food in the form of sweet rice flour dough which is baked and then given a topping and then folded. Almost all over Indonesia have sellers of this food, this is due to the soft and soft texture, with a sweet taste, so this type of martabak is very popular as a dessert. In addition, this sweet martabak is also preferred because it has various variants of toppings such as cheese, chocolate, peanuts, and many more so that buyers can choose and don't feel bored with this food quickly. However, in this business technique is required to be able to generate maximum profit or profit. In maximizing this profit, this used simplex method, where this method utilizes information technology, POM-QM to generate maximum profit.The result showed that the seller had to produce three times sweet martabak with cheese toppings to get a maximum profit Rp 10.200.000 per month obtained from X2=3 times.

This study aims to determine whether there is a significant difference in company performance due to the COVID-19 pandemic (a case study on a Hotel Restaurant and Tourism Sub-Sector Company Listed on the Indonesia Stock Exchange. This research data was taken before and after the announcement of the first case of COVID-19 in Indonesia). The method used in this study is to compare financial ratios in the form of liquidity ratios, solvency ratios, activity ratios of hotels, restaurants and tourism sub-sector companies listed on the IDX before and after the national announcement of the first case of Covid-19. This study shows the results that after the Covid -19 pandemic in Indonesia, the hospitality and restaurant sub-sector companies generally experienced losses. This affects the company's ROA level, where all tourism, restaurant and hotel sub-sector companies in 2019 and 2020 are below 5.98%. This means that the company cannot take advantage of existing assets to make a profit. This is partly due to restrictions imposed by the government which make the company's sales decline.

The very rapid development of information technology can meet various human activities and needs, computers are able to provide the effectiveness of a good life for humans, advances in communication tools in the third millennium have made it easier to obtain information from various sources for various interests, especially in various decision-making within companies. That is why it is felt the importance of managing information in an integrated manner in every company organization. This information system provides facilities for entering employee data, printing employee data, evaluating employees and also additional information such as information on employee schedules, registration mechanisms, employee updates, and appointment of position status. Users who will access this application include permanent employees or employees who are still on contract status, web users, and administrators. The design of an employee data management system will be built using SAW, implemented using the PHP (Hypertext preprocessor) programming language and MySql for database management.

Metode dalam penelitian ini yaitu menggunakan pendekatan kualitatif, khususnya semua wajib pajak yang terdaftar di KPP Pratama Tegal dan memiliki NPWP. Pengambilan sampel menggunakan sistem slovin. Alasan penelitian ini adalah untuk melihat pengaruh sosialisasi perpajakan, kesadaran wajib pajak, serta pemahaman insentif pajak terhadap kepatuhan wajib pajak UMKM pada derajat tertentu selama masa pandemic Covid-19. Pendekatan analisis yang digunakan adalah lebih dari satu evaluasi Regresi Linier. Hasil yang diperoleh adalah (1) sosialisasi memiliki pengaruh yang positif terhadap kepatuhan wajib pajak, (2) pemahaman insentif pajak memiliki pengaruh yang positif terhadap kepatuhan wajib pajak, (3) kesadaran wajib pajak memiliki pengaruh positif terhadap kepatuhan wajib pajak.

This study aims to determine the future of the pulse counter business in the digital era. The method used is descriptive by collecting data directly in the field and analyzed. The results of the study indicate that there have been many pulse counter businesses that have replaced businesses or combined with other types of businesses. The implication of this is that the pulse counter business can no longer be relied on as a prospective business because other alternatives have emerged that can be used to buy credit either through mobile banking or e-commerce on the Internet

Current technological developments can no longer be denied, various innovations are continuously present to pamper consumers in the transactions they make. The innovations that are present include a payment system that can already be done through a digital system called a digital wallet. The presence of these various digital wallet platforms must compete very tightly to win the hearts of consumers. To win the hearts of consumers, of course, you have to know what the needs and expectations of consumers are for these new innovations. The purpose of this study is to find out what are the public perceptions of using digital wallets in digital transactions. The method used in this research is quantitative research with a descriptive approach. The results of the study show that people have a tendency to use a digital wallet platform for the reason of getting more convenience and security in transactions they make with digital wallets compared to transactions with other systems.

The progress of an organization can be seen from the performance of its employees which can be triggered by work motivation and a good organizational culture. The research conducted by the author tries to understand and analyze how much influence work motivation and organizational culture have in improving employee performance. The research was conducted at CV. Bonanza in Boyolali district with multiple linear regression analysis method with the help of SPSS 23.0 software. The sampling technique used was saturated sampling, where the entire population was sampled as many as 30 respondents. The results show that the variables of work motivation and organizational culture have a positive and significant influence on employee performance. The work motivation variable has a very dominant influence as evidenced by the largest t-value with a value of 4.330.

Anambas which has local specialties whose ingredients are made from fresh tuna and then processed into atomic crackers as a typical Anambas souvenir. There is limited distribution so that the product is only known in certain areas without being promoted outside the city. The business development is due to a lack of marketing and the appropriate management has not been applied. This activity aims to help introduce the Atomic Cracker brand so that it is known to the wider community and increase sales. The method of implementing this activity uses qualitative methods. With data collection techniques observation, documentation and interviews. The results of this activity are updating the logo and product packaging, as well as creating Instagram social media accounts. The conclusion of this activity is that the use of marketing using digital media is a new hope for MSMEs Atomic Crackers Typical Anambas to expand marketing by utilizing digital media and directly. The advice that can be given is to pay more attention to social media by regularly uploading content to attract the attention of consumers and looking for more gift shops to maximize sales.

The implementation of E-Budgeting in financial transparency is one of the advancements in a sound financial governance system. In the context of implementing E-Budgeting and increasing budget transparency, which is the main goal of the Surakarta City Government. Data collection methods include reading the Surabaya city government website and reading relevant literature. The results show that E-Budgeting plays a role in promoting budget transparency in Surakarta City. The Surakarta City Government has implemented budget transparency website services, such as e-budget.surakarta.go.id and ppid.surakarta.go.id, as part of its commitment to open government. The Surakarta City Government also offers ULAS as a way to respond to public expectations and complaints. The Supreme Audit Agency has recognized Surakarta City for twelve consecutive years for excellent financial management by awarding them the title of Unqualified. Publicizing the planning, E-Budgeting, and program activities of the City of Surakarta is one example of the government's commitment to transparency.

Para nelayan menghadapi dua musim yaitu musim panen ikan dan musim paceklik, dimana kedua musim ini sangat memengaruhi pendapatan yang diperoleh nelayan. Pada musim panen ikan, nelayan memperoleh pendapatan yang relatif besar sedangkan pada musim paceklik, nelayan memperoleh pendapatan yang relatif sedikit sehingga para nelayan perlu memiliki strategi dalam melakukan perencanaan keuangan keluarga. Tujuan dari penelitian ini adalah menganalisis strategi perencanaan keuangan keluarga nelayan di saat musim paceklik dan musim panen ikan. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan jumlah responden penelitian 10 orang nelayan di Kampung Bugis dan tehnik pengumpulan data melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa pada saat musim panen ikan, strategi perencanaan keuangan keluarga yang dilakukan adalah dengan cara ditabung dan dijadikan sebagai modal usaha. Sedangkan pada saat musim paceklik, strategi perencanaan keuangan keluarga yang dilakukan yaitu strategi koping dengan cara mengurangi pengeluaran harian dan menambah pendapatan.

This study aims to determine the purchase intention of private label clothing in Surakarta which has a relationship from the effect of risk, product quality, relative price and value in Rown Division distributions. The sample in this study were 100 respondents who bought Rown Division's products. This study uses a non-probability sampling technique with a purposive sampling approach, namely a sampling technique with certain criteria. The data analysis method used is multiple linear regression including t test, F test, coefficient of determination. The results showed that the variables of product value, relative price, product quality and risk had a positive and significant effect on people's buying intentions for clothing products. The magnitude of the coefficient of determination (R2) obtained a value of 60.9%, which means that the variables of product value, relative price, product quality and ris in this study were able to build purchase intentions of 60.9%, while the remaining 39.1% was explained by other factors outside from this research
 

The purpose of this study is to determine the effect of CSR (Corporate Social Responsibility) on Yuditex's corporate image in Polokarto. The sample is 85 respondents who were selected by accidental sampling technique from the population of the community around the Yuditex company in Polokarto. The data collected was quantified with a Liker scale of 1-5 then analyzed using multiple linear regression with the help of SPSS version 25. The findings of the study indicate that partially and simultaneously CSR (Corporate Social Responsibility) which includes Community Support, Diversity, and Environment has an influence on image Yuditex company in Polokarto.

The results of multiple linear regression analysis obtained the equation Y = -1.824 + 0.595X1 + 0.471X2 + 0.268X3. The t-test analysis of the results for t-count service quality is 8,194 > ttable 1,986, so there is a positive and significant influence on the purchasing decision of Grabfood Online in Boyolali City. Analysis of the t-test results for t-count prices of 8.313 > ttable 1.986, then there is a positive and significant effect of the variable on the purchasing decision of Grabfood in Boyolali City. The t-test analysis obtained for t-count Promotion is 4,394 > ttable 1,986, so there is a positive and significant effect of promotion variables on Grabfood purchasing decisions in Boyolali City. Based on the analysis of the F test, the results obtained for the magnitude of the calculated F of 108,491 > F table 2,311, then together there is a significant influence between independent. Variables of Service Quality, Promotional Prices, To Purchase Decisions for Grabfood in Boyolali City. There is an influence between variables, namely Service Quality, Price, Promotion, Grabfood purchasing decisions in Boyolali City by 76.5%, while 23.5% is influenced by other factors that are not examined on customer satisfaction, customer loyalty, image or brand.

Issues regarding stock returns are important for the company. Because stock returns are used as a measure of company performance by investors to invest in the stock market. This study aims to determine how the effect of EPS, DER, and CR on stock returns with dividend policy as an intervening variable in property & real estate companies listed on the Indonesia Stock Exchange. The sample in this study was taken by purpove sampling method on property & real estate companies listed on the IDX, namely 12 companies with a research period of 5 years from 2016-2020. The results of this study indicate that EPS, DER, and CR have a significant effect on dividend policy. EPS, DER, CR, and dividend policy have no significant effect on stock returns. Dividend policy is not able to mediate EPS, DER, CR to stock returns in property & real estate companies listed on the Indonesia Stock Exchange with a research period of 5 years from 2016-2020.
Keywords :
Current Ratio; Debt to Equity Ratio; Earning Per Share; Divident Policy; Stock Return.
 
 

The fact of industrial development is that in Wanarejan village, Pemalang city is famous for the production of woven fabrics and is a characteristic of the village. so the purpose of this study is to describe the analysis of developments contained in the home industry of weaving in the village of Wanarejan. In this study, the population used were entrepreneurs of goyor woven fabrics. This research is a research with a qualitative approach with descriptive data type, which is trying to present objective facts in accordance with the conditions that occurred at the time the research was conducted. Data collection techniques in this study using observation, interviews and documentation. The results of this study found that the production of woven sarongs is still in demand by people in Pemalang City and in other cities. Sales of this woven sarong export to various countries. Woven fabric products have their own characteristics because of the use of simple weaving techniques with non-machine looms, thus adding a more beautiful, smooth and neat impression. The hallmark of the goyor woven sarong that makes it a fashion with its traditional characteristics lies in its design and good quality level.

This study will examine the impact of the population aging phenomenon on innovation and long-term macroeconomic balance in several East Asian countries. The variables used in this study include the number of elderly population, population growth, income per capita, birth rate, death rate, institutional quality, education level, unemployment rate and gross national expenditure. The data analysis method that will be used is the Monash-China Hunan-University General Equilibrium (MC-HUGE) model which is the development of the Computable General Equilibrium (CGE) model. The MC-HUGE model is built on the Walrasian general equilibrium theory and input-output theory, including the three main elements in production activities, namely land, capital and labor.
 

The idea of this research is to reveal the relationship of employee interest in terminate the employment relationshif at PT. Cartini Lingerie Indonesia Unit 2 of the factor of compensation, workload and job satisfaction. Sources of data in the form of information collected through simple random sampling of questionnaires given to 263 employees. While SPSS 25.0 is used as the main tool to process data, the results show that compensation has an insignificant negative effect on turnover intention, then workload and job satisfaction substantially effect turnover intention. The results of the F test found that compensation, workload and job satisfaction simultaneously had an effect. The contribution of the three test variables is 83% to the dependent variable while the remaining 17% comes from factors outside the research factor.

The Republic of Indonesia Employee Cooperative Center in Kendal Regency is a civil servant cooperative center in Kendal Regency which provides savings and loan services for its members.So far, the Indonesian Civil Servant Cooperative, Kendal Regency, does not yet have a special information system in managing finances, making financial reports and financial analysis activities. This causes the performance of cooperative employees to be slow, difficulties in finding customer data, loss of transaction data and presentation of information and analysis of cooperative financial statements takes a long time.With the implementation of an accounting information system for analyzing financial statements at the Indonesian Employee Cooperative, Kendal Regency using the financial ratio analysis method, it will be able to assist in managing finances in a database that is able to produce financial reports and analyze th

The Corona Virus Disease 2019 pandemic (known as COVID-19) has hit all sectors and human life, including banking activities in Indonesia. The risk of banking as a company collecting public funds is also increasing due to the restrictions on community activities and the low level of the Indonesian economy after being hit by COVID-19. Bank Indonesia did not predict that such a condition would occur. Therefore, this study is aimed to examine the differences in Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Non Performing Loans (NPL), Loan to Deposit Ratio (LDR) in the go public banking sector in Indonesia before and after COVID-19. This study uses a quantitative approach using a non-parametric statistical test, the wilcoxon signed-rank test. This test is applied because the small number of samples and the data are not normally distributed. There are only 19 banks taken as samples and all are listed on the Indonesia Stock Exchange. The data is collected based on the financial statements of 2019 (conditions before COVID-19 occurred in Indonesia) and 2020. It can be concluded from the results of the analysis that CAR and BOPO do not show significant differences before and after COVID-19. However, NPL and LDR prove significant differences before and after COVID-19.

Investment is one of the trends favored by various generations today, this is evidenced by the percentage growth of assets in 2021. Generation Z & Millennials are the generation that dominates the capital market in Indonesia in 2021. Knowing the behavior and factors that can affect Generation Z & Millennials in making investment decisions is the purpose of this review, so that it can be used by Generation Z & Millennials when making investments in the future. This study uses a literature review method by reviewing the behavior and investment decision factors of Generation Z & Millennials. In developed countries Generation Z & Millennials have understood the impact of investment, while in developing countries Generation Z & Millennials have a high level of trust and choose safer investment instruments. Factors that can influence investment decisions in Generation Z & Millennials include financial literacy, financial attitudes, and financial perceptions.

This study aims to determine the effect of service delivery and digitization on customer satisfaction at PT ISS Indonesia. The population in this study are consumers who use the services of PT ISS Indonesia for cleaning services, security services, pest control and other services. The sampling technique used non-probability sampling taken as many as 95 respondents. The data obtained through the questionnaire was quantified using a Likert scale of 1-5 with a choice rating of strongly agree to strongly disagree to be tested for validity and reliability. Data analysis method using Multiple Linear Regression. The results showed that partially and simultaneously service delivery and digitization variables had a positive effect on customer satisfaction

This study aims to see how much influence the financial technology variable with the e-commerce variable has on the financial satisfaction variable in the city of Salatiga, Central Java province. Data collection was carried out for one month using Googleform to find out answers related to research variables and respondent biodata. Respondents consist of SMEs in the city of Salatiga with a total of 100 respondents. The assessment of the answers to the questionnaire uses a Likert scale. The data analysis method used multiple linear regression assisted by SPSS 23 software to process it. The final result shows that financial technology and e-commerce variables have a significant influence on financial satisfaction. The e-commerce variable is the most dominant in achieving optimal financial satisfaction for respondents.

Currently, the development of business in Indonesia is very rapid, especially in the culinary or food sector. This increase phenomenon is based on one of the government's roles in efforts to improve the impact of the COVID-19 pandemic, namely the Micro, Small and Medium Enterprises (MSME) empowerment program. UMKM Sate Sahabat Taichan Batam has the opportunity to develop even better. The purpose of this research is to optimize the production process of UMKM Sate Sahabat Taichan Batam in accordance with the capacity and demand of consumers so that SMEs can predict how much demand for products with separate requests for the future as well as service orders given and the total demand for these products can be known. The data collection method that we use is to conduct interviews so that we can directly get information orally and can get clear data about research problems. The results of the research that the author examines that the pattern of demand from year to year continues to increase for the product. Therefore, with the pattern of product demand that is increasing from consumer demand, the profits obtained by MSME owners are also increasing and the development of branch outlets helps overcome consumer demand.

This research is a quantitative research with the object of research is the passenger of PT. KAI Argo Lawu at Solo Racing Station. The sample in this study were 100 people. Data collection techniques through questionnaires. From the results of data processing, There is an influence of Service Quality on the ticket purchase decision of PT. KAI Argo Lawu at Solo Balapan Station, the arena with a significant level of service quality and a promotion effect on the ticket purchase decision of PT. KAI Argo Lawu at Solo Balapan Station. The value of the coefficient of determination is 0.578 or 57.8%. This means that the quality of service and promotion affect the decision to buy tickets PT. KAI Argo Lawu at Solo Balapan Station was 57.8%, while the remaining 42.2% was influenced by other factors not examined.

This study aims to determine the influence of the work environment and work discipline on employee performance at the Regional Housing and Settlement Service Office of Cianjur Regency. This research is included in using a quantitative approach. The total population in this study were 48 employees, while the sample was 30 respondents. The method of determining the sample in this study uses Simple Random Sampling, namely taking samples from members of the population which is carried out randomly without regard to the strata in the population. The data collection technique used a questionnaire, while the data analysis used multiple linear regression analysis. SPSS analysis method 25. The results showed that there was a significant influence between the work environment on employee performance at the Regional Housing and Settlement Service Office, Cianjur District. from t count of 2,348 > t table of 1,701 with t-sig 0.000 < 0.05. And there is a significant influence between work discipline on employee performance at the Regional Housing and Settlement Service Office of Cianjur Regency, from t count of 5,460 > t table 1,701 with a significance of 0.000 < 0.05. Simultaneously the variables of Work Environment (X1) and Work Discipline (X2) simultaneously (simultaneously) have a significant influence on the Employee Performance variable from the results of the calculated F value 361.702 > F table 2.960 with a significance of 0.000 < 0.05. The results of the coefficient of determination test show that the value of the influence of work environment and work discipline on employee performance is 96.4%, the remaining 3.6% is influenced by other variables.

Performance is a measure that can be used to emphasize behaviors and attitudes that should not occur and to instill desirable behavior. Managerial performance is a very important matter to measure the success of a company. Managerial performance adds value to work done well. Companies often take action and apply to managerial performance to ease their work.
The purpose of this study is to strengthen evidence of the influence of the application of responsibility accounting, organizational commitment, and competence on managerial performance. The data used in this study are primary data that takes samples of several managerial performances at the company. The results of this study indicate that there is an influence on managerial performance. This research uses purposive sampling method. The data used are quantitative with the results of questionnaire data and using qualitative data according to a list of respondents' statements on the questionnaire.

This study aims to determine how the effect of Growth Opportunity, Liquidity on Firm Value with Capital Structure as an intervening variable. The population in this study are companies in the manufacturing sector listed on the Indonesia Stock Exchange for the period 2016-2020. While the sample in this study was obtained using purposive sampling method so that 30 companies were obtained as samples. The type of data used is secondary data taken through www.idx.co.id. The data analysis method used is panel data regression analysis. Based on the results of the study, it was concluded that partially, Growth Opportunity had a negative and significant effect on Capital Structure. Partially Liquidity has a negative and significant effect on the Capital Structure. Partially, Growth Opportunity has no effect on Firm Value. Partially, liquidity has a positive and significant effect on firm value. Partially, the capital structure has no effect on firm value. Capital structure cannot mediate the effect of Growth Opportunity on Firm Value. Capital structure can mediate the effect of liquidity on firm value

Raja Teh is a company that provides processed tea leaf products in the form of packaged ready-to-serve drinks and quality dips in Jepara Regency. The existence of Raja Teh with the empowerment of 25 employees who come from residents around the factory which was established in 2005 has the potential to be developed especially with the phenomenon of lifestyle consumption of tea drinks in today's society which is more practical, One of the efforts to branding Raja Teh's company image is through attribute design corporate identity that is able to represent a reflection of the company's vision and mission so that it is better known to the wider community.

This study discusses the analysis of financing with the principle of murabahah at PT. Bank Sumut Syariah Medan. The murabahah contract is the sale and purchase of goods at the original price with an additional profit agreed upon by the seller, who must notify the price of the product he purchased and determine a level of profit in addition to it. The research method used is descriptive qualitative with data collection techniques through interviews and observations. The results showed that the murabahah financing mechanism at Bank Sumut Syariah Brigjen Katamso Medan can be used by all human beings where the type of business must remain in accordance with Islamic sharia and in order to minimize the risk of default the bank provides action in the form of supervision.

Sarana Wijaya is a limited liability company for the procurement of construction goods and services founded by Mr. Tri Pudjiarso and Mrs. Anik Purwamti. On December 21, 2009 in Semarang CV. Sarana Wijaya is located at Jl. West Cinde 9 No. 15 Semarang.The purpose and objective of this company is to run a business that is engaged in establishing and operating companies in the construction of buildings, housing, bridges, roads, railways, dams, reclamation, dredging, docks, drainage, and landscaping. (landscaping) and interior design.The research methodology used by the author is desriptive research type and the research specifications used by the author are descriptive qualitative research. The data source used by the author is the premier data source

Nutrition and nutrition of pregnant women is an important thing that must be met during pregnancy. The risk to the health of the fetus being conceived and the mother who is pregnant will be reduced if pregnant women get balanced nutrition and nutrition. Pregnant women who are malnourished can lead to premature birth, fetal death, abnormalities of the baby's central nervous system, as well as abnormal development, congenital defects, anemia in infants, low birth weight, and newborns with low health status.The problem that often arises today is the lack of knowledge of pregnant women about the importance of fulfilling nutrition / nutrition for pregnant women. Due to the lack of information and education of pregnant women. This study, designed a system for fulfilling the nutritional value of food for pregnant women using the Android-based COOPER method. Aims to make it easier for pregnant women to find information about nutritional intake through the selection of food menus.The author uses the Cooper method, because this method is very suitable for calculating the number of calories needed by pregnant women. The Cooper method calculates the number of calories by processing the ideal weight of pregnant women, the activities of pregnant women, and the number of hours of sleep pregnant women according to Poedysmoro (2005).To solve the problems above, it is necessary to design an Android-based information system application for the fulfillment of the nutritional value of pregnant women's food which is expected to help the role of the community, making it easier for pregnant women to find information about nutritional intake through the selection of food menus. This information can later be accessed by pregnant women to find out the fulfillment of nutrition through the food menu that must be consumed. Through the Android display that offers solutions so that it can be done anytime and anywhere.

The study aims to see the effect of college student perception to beauty vlogger on the purchase decision of make-up products. The methods used in this research are quantitative methods, with incidental sampling forms and subjects for this research amounted to 201 college students in the city of Padang. These data are analyzed with simple regression analysis. The results showed that there was an effect of college student perceptions of beauty vlogger on purchasing decisions for make-up products p = 0,000 (p <0.05), which was 22%, meaning that the better the perception of beauty vlogger, the higher the purchasing decision and the remaining 78% is influenced by other variables not examined in this study.

Nowadays many companies, shops and home industries need promotional media to be known by the wider community. Many promotional media are used to promote a company or product being sold, one of which is brochures, stickers, banners and x-banners. For a company or store that offers its products, brochures, stickers, banners and x-banners serve as promotional media so that people are more familiar with the products being sold and know the latest information related to the promotion of the store or company.One such company or store is the Indo Raya Fishing Shop. Indo Raya Fishing Shop, located in the city of Semarang, is engaged in the sale of fishing equipment and other supporting accessories. In this case, Toko Pancing Indo Raya wants to promote the goods sold in its store and the latest information, which previously only sold wholesale, can now buy in retail or individually. From this problem, the author uses the interview method, namely the author conducts direct talks with the Indo Raya Fishing Shop and the author's observations go directly to the field to find the data needed.Making designs based on existing theories and using design principles and then processing them with computer programs such as Adobe Photoshop Cs3 and Corel Draw X4

In the era of the Covid-19 pandemic, the marketplace platform by the nation's children dominates the online shopping market in Indonesia. Tokopedia, Shopee, Bukalapak, Lazada, and Bibli are among the top five frequented online shopping sites in Indonesia. Data from Bank Indonesia recorded electronic trade transactions almost doubled in the midst of the Covid-19 pandemic, the use of electronic money is also predicted to rise by 32.3 percent to Rp 266 trillion. In addition, digital banking transactions are expected to grow by 19.1 percent. Based on these data, it can be concluded that online shopping behavior has become a new trend, lifestyle, and culture in the Covid-19 pandemic. The data from Bank Indonesia shows the phenomenon that online shopping and conducting digital banking transactions, on the one hand, is a solution to prevent the spread of Covid-19 while on the other hand, without us knowing, consumers will become "dark eyes" so that it becomes consumptive, excessive shopping, and buying goods / services beyond the limits of needs.

The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately.
From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities.
 
Keywords: estimation, cost, activity based costing

Information technology is not only expected to be a supporting device and facilitate the company's operational activities, but has become part of the strategy in maintaining employee performance. PT. Usaha Mandiri Exporttama is a company engaged in assembling and manufacturing gas stoves for export destinations with a total of ± 150 employees. Having problems in terms of: (1) Efficiency, (2) Data Accuracy, (3) Timeliness, (4) Data Search, (5) Data Calculation. Seeing the weaknesses in the company, researchers designed a web-based attendance and payroll information system using the PHP programming language and MySQL database. The Rfid Reader and Card/Tag
 
 
 
 
tools were selected to facilitate employee attendance in large numbers. The Information System will immediately record as soon as the card is attached to the Rfid Reader. In this study, researchers used the research method of the Borg and Gall (1987) model from 10 steps to 6 steps. The test results related to the design show the final value of the calculation is 3.0, then the system is declared valid. The validation test by system experts related to usage shows the final value of the calculation is 2.9, concluding that the system is very feasible to use. User Validation at PT. Usaha Mandiri Exporttama Semarang obtained the final value of the calculation is 3.5 stating that the system is feasible to use and very good. The performance test by 4 respondents of the old system and the new system with an average of 43.7% of the old work system, and 87.5% of the new work system showed that the new system was effective and efficient.