Fokus masalah dalam tulisan ialah menelusuri Paralelisme Prinsip Tauhid dengan Manajemen Kinerja Pegawai pada Perkebunan Kelapa Sawit Kab. Asahan. Penelitian ini menggunakan pendekatan kualitatif yang digolongkan kepada penelitian lapangan (field research), yang menghasilkan data deskriptif yaitu metode yang berusaha mencari dan menyajikan data-data dari objek yang akan diteliti. Metode pengumpulan data dengan menggunakan wawancara, observasi dan dokumen. Hasil penelitian yang diperoleh ialah; Pertama, pengaruh prinsip Tauhid dalam kehidupan pegawai tampak dalam sikap dan tingkah lakunya yang dilandaskan pada suatu keyakinan yaitu memiliki jiwa kepemimpinan, moral yang bersih, menghargai waktu, bertanggung jawab dan berorientasi pada produktivitas. Kedua, Prinsip Tauhid penting dalam meningkatkan manajemen kinerja pegawai PTPN IV Ashan, terdapat beberapa faktor yang mempe-ngaruhi semnagat kerja di antaranya,  agama, motivasi, penilaian prestasi dan pembinaan. Prinsip Tauhid selalu mengambil posisi dan memainkan peranan positif, dinamis, dan kreatif dalam memajukan kinerja pegawai.
 

MSMEs play a key role in the national economy, especially in increasing economic growth and creating new jobs. However, in the digital era, MSMEs face major problems, such as low levels of digital literacy, limited access to the internet, and fierce competition with large companies that have used technology before. This study examines the variables that influence the sustainability of MSMEs amidst digital challenges and finds methods that can be used so that MSMEs can survive and grow. The research method was carried out through surveys and direct interviews with MSME actors at Pasar Pagi Setia Budi, Medan, North Sumatra. The results of the study showed that most MSME actors did not utilize digital platforms for marketing and transactions, which resulted in decreased income. To increase competitiveness, MSMEs need to improve their digital knowledge, adopt online marketing strategies, and optimize the use of e-commerce and social media. Support from the government, financial institutions, and technology companies is also very important. In the increasingly competitive digital era, by implementing the right digitalization strategy, MSMEs can improve operational efficiency, expand market reach, and maintain the sustainability of their business.

Micro, Small, and Medium Enterprises (UMKM) play a crucial role in the national economy. However, significant challenges such as limited resources, market access, and inadequate managerial capabilities remain obstacles to enhancing competitiveness. Developing managerial capacity through technological innovation has become a strategic solution for UMKM to survive and grow in the digital era. This study aims to analyze the importance of developing managerial capacity in improving UMKM competitiveness through technology adoption. The research method used is a literature review and analysis of secondary data from various relevant sources. The findings indicate that technological innovation in managerial aspects, such as the use of digital systems for marketing, finance, and operations, positively impacts efficiency and competitiveness. Therefore, appropriate strategies are needed to enhance UMKM managerial capacity in adopting technology to compete globally.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

Shares are a very important instrument as a manifestation of company performance. One factor that is considered important in influencing share prices is carrying out financial ratio analysis. The aim of this research is to determine the influence of macroeconomic factors as moderators in the relationship between financial ratios and share prices of companies in the infrastructure sector listed on the IDX for the period 2020 - 2023. This research uses quantitative methods. The sample used in this research includes 21 infrastructure sector companies over a 4 year period, there are 84 observations and the analysis method in this research is panel data regression with STATA software version 14. The results of this research are that price to earnings and earnings per share have a partial effect. significant effect on stock prices, while sales growth, sales growth on stock prices with economic growth as a moderator, price to earnings on stock prices with economic growth as a moderator, earnings per share on stock prices with economic growth as a moderator do not have a significant effect on stock prices. And simultaneously, sales growth, price to earnings and earnings per share on stock prices with economic growth as a moderator have a significant effect.

This research is motivated by the tight business competition and the decline in the average value of food and beverage companies in 2020-2023. The purpose of this study was to determine the effect of profitability, capital structure, and company size on firm value. This study uses a quantitative approach with secondary data. The sample in this study amounted to 19 manufacturing companies selected using purposive sampling technique. The data analysis technique was carried out by multiple linear regression analysis with SPSS for windows version 23 software. The results showed that profitability and capital structure partially affect firm value, while firm size partially has no effect on firm value. Profitability, capital structure, and company size simultaneously affect firm value. Based on the results of the analysis and conclusions obtained, it is hoped that future companies can manage their debt in order to reduce their interest expense. For future researchers, it is recommended to add other variables such as dividend policy variables and CSR. For investors, it is advisable to consider profitability and capital structure factors in making investment decisions because it is proven that they have an effect on firm value.

This research discusses the utilization of social media as a marketing strategy to increase brand awareness and competitiveness of MSMEs (Micro, Small and Medium Enterprises), with a case study of HR-TEA in Pangkalpinang. A descriptive qualitative approach was used through interviews, observations, and the implementation of digital marketing strategies, such as Instagram account creation and Google Maps registration, to expand market reach and increase interaction with customers. The results showed that digital marketing strategies involving creative content and social media optimization were able to increase branding, the number of followers, as well as consumer interaction, which overall contributed to the growth of MSMEs (Micro, Small and Medium Enterprises) in the face of market competition.

Penelitian ini bertujuan agar PT. Indah Cargo Logistik Semarang dapat menyusun laporan keuangan dengan baik. Perkembangan teknologi informasi saat ini, mempengaruhi berbagai bidang usaha, baik pendidikan  maupun bisnis. Penggunaan akuntansi komputer adalah alat untuk memfasilitasi kegiatan  perusahaan dalam menyelesaikan pemrosesan data secara efektif, efisien, dan akurat. Perusahaan  sangat membutuhkan program aplikasi untuk memfasilitasi pencatatan transaksi yang masih berlangsung dengan Microsoft Excel, kesalahan paling sederhana bahwa kesalahan manajemen  Human Error adalah salah dalam pencatatan sering terjadi, selain memasukkan data secara  manual dan membuat jurnal membutuhkan waktu. lebih panjang dan membutuhkan ketelitian ekstra  dalam proses perhitungan. Ini dapat mengakibatkan tidak seimbangnya buku besar umum dan  laporan keuangan yang dibuat kemudian. Metode pengumpulan data termasuk observasi, wawancara,  dan metode studi pustaka. Penggunaan aplikasi Myob Accounting merupakan penyelesaian masalah alternatif yang  dibutuhkan oleh perusahaan, sehingga dapat memudahkan perusahaan dalam memproses data  akuntansi, serta memperoleh informasi yang berkualitas, hasil yang lebih akurat, dan waktu yang  digunakan lebih efektif dan efisien.

Bisnis kreatif digital mengalami pertumbuhan yang signifikan dalam beberapa tahun terakhir, terutama pada produk stiker kustom yang memenuhi kebutuhan personal dan promosi. Penelitian ini mengkaji penerapan Business Model Canvas (BMC) pada bisnis kreatif digital yang berfokus pada stiker kustom. Metode yang digunakan adalah deskriptif kualitatif untuk mengeksplorasi sembilan elemen BMC, termasuk segmen pelanggan, proposisi nilai, dan saluran distribusi. Temuan menunjukkan bahwa BMC mempermudah identifikasi peluang inovasi, efisiensi operasional, dan strategi keterlibatan pelanggan. Penelitian ini memberikan kontribusi dengan menawarkan rekomendasi praktis bagi pelaku usaha untuk mengoptimalkan model bisnis mereka dan tetap kompetitif di industri kreatif digital.

This study aims to examine the influence of leadership, communication, and socio-economics on community participation in cooperation activities in Nagari Batang Palupuah, Agam Regency. The sample in this study used non-probability sampling with a purposive sampling technique using a questionnaire distributed to 60 respondents. This study uses data analysis techniques with a Structural Equation Model (SEM) approach. The results of this study found that leadership has a positive effect on community participation in cooperation activities in Nagari Batang Palupuah, Agam Regency with a lower significance value of 0.000 so that the proposed hypothesis can be accepted. Then communication has a positive and significant influence on community participation in cooperation activities in Nagari Batang Palupuah, Agam Regency with a set significance value of 0.000 so that the hypothesis can be accepted. Furthermore, Socio-Economic has a positive effect on community participation in cooperation activities in Nagari Batang Palupuah, Agam Regency with a smaller significance value set at 0.000 so that the hypothesis can be accepted. This research implies that good leadership and communication, as well as socioeconomic, can increase community participation in gotong royong activities.