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

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

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

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

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

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

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

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

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

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