Profitability is the ability of a company to obtain profits related to sales, total assets, or capital. This ratio is used to assess the company's ability to get the highest possible profit from the overall assets owned so that investors are interested in investing in the company. The purpose of this study was to determine the simultaneous and partial effect of liabilities and capital structure on profitability in the food and beverage sub-sector listed on the Indonesian stock exchange for the 2019-2020 period. The method used in this study is a quantitative method. The type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using company sample panel data for a period of two years so that 48 samples were obtained. This research uses panel data method using SPSS software. The results showed that partially liabilities had a significant effect on profitability and capital structure had a significant effect on profitability.

Kompensasi yang merupakan salah satu fungsi dari Manajemen Sumber Daya Manusia adalah salah satu hal yang terpenting di dalam perusahaan. Pemberian kompensasi baik itu kompensasi finansial langsung dan kompensasi finansial tidak langsung, yang dilakukan secara adil, layak dan tepat diharapkan dapat meningkatkan motivasi karyawan agar dapat melaksanakan pekerjaannya dengan baik dan mencapai tujuan perusahaan.
 
Berdasarkan penjelasan tersebut maka penulis tertarik untuk melakukan penelitian mengenai pengaruh kompensasi finansial terhadap motivasi kerja karyawan pada PT Bank XYZ Tbk. Dari hasil penelitian menunjukan bahwa pengaruh kompensasi finansial terhadap motivasi kerja karyawan pada PT Bank XYZ Tbk berdasarkan hasil perhitungan korelasi Rank Spearman, diperoleh nilai sebesar 0,711. Karena nilai rs berada diantara 0,600-0,799 maka dapat dikatakan kuat dengan koefisien determinasi atau besaran pengaruh/kontribusi faktor X (kompensasi finansial) terhadap Y (motivasi kerja) adalah sebesar 50,6% dan sisanya sebesar 49,4% dipengaruhi oleh faktor lain.

This study aims to test empirically and analyze the effect of the Service Marketing Mix and Service Quality on Student Satisfaction at Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. Research Methods, following the research objectives that have been formulated, this study uses a level of explanation, namely research that aims to explain the position of the factors studied and the relationship between one factor and another. (Sugiyono, 2002). Thus this study explains the effect of Marketing Mix and Service Quality on Student Satisfaction Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. The research sample was 131 respondents with a sampling technique using the Slovin formula and analyzed with Multiple Regression Analysis using analysis tools SPSS 25.0 for Windows. The results of the research, service marketing mix variables and service quality simultaneously have a significant effect on student satisfaction at ltan berpengaruh signifikansi terhadap kepuasan mahasiswa pada Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. Service marketing mix with product elements, price place promotion people physical evidence and process partially affect student satisfaction at Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. Service quality with elements with the dimensions Tangible, Reliability, Responsiveness, Assurance, and Empathy affects student satisfaction in Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin. Service quality is more dominant than the service marketing mix. So, it can be concluded that the better the quality of service that is implemented or provided by Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin it will increase student satisfaction

Tujuan dari penelitian ini untuk menganalisis pelaporan tanggung jawab sosial perusahaan perbankan melalui pengungkapan GRI Standard pada laporan keberlanjutan periode 2019-2020. Penelitian ini menggunakan teknik purposive sampling dalam pengumpulan data, dengan peroleh sampel sebanyak 10 perusahan. Teknik analisis data yang digunakan pada penelitian ini memberikan skor pada setiap standar GRI yang diungkapkan. Hasil penelitian menunjukkan terdapat pengungkapan tertinggi, yaitu BJTM pada tahun 2019 dan BNGA pada tahun 2020. Sedangkan, perusahaan yang memiliki tingkat pengungkapan terendah pada tahun 2019 dan 2020 adalah BBNI dan BNII.
Kata Kunci: Laporan Keberlanjutan, GRI Standar

This Studies aims to examine the analysis of the effect of government social assistance and financial literacy on students affected by COVID-19. This research is a policy research. The method used in this research is descriptive qualitative with evaluative data and literature studies. In this study, literature was obtained from information that developed in the news related to the distribution of government social assistance and financial literacy information circulating among Telkom University students affected by Covid-19.

Human Capital as a part of Intelligent Capital in Company Competitiveness. Every single company’s final goal is to make a profit business. Company market competitiveness is a manifestation of its both performance and quality.  The competition demands a well – arranged company resources and capitals include its Intelligent Capital which contain Human Capital. A good Intelligent Capitaled Company indicates by its competent Human Capital, to make sure the company are qualified and well performed enough to be a strong competitor in the market.

This study aims to determine the effect of good corporate governance and free cash flow on earnings management. Good Corporate Governance factors used in this study are the size of the audit committee, independent board of commissioners, institutional ownership, and managerial ownership. Earnings management value is measured using discretionary accruals. The research sample is 12 transportation companies listed on the Southeast Asian Stock Exchange which were selected through purposive sampling in the 2014-2018 period. Data were analyzed based on multiple linear regression. Based on the test results, it can be concluded that the good corporate governance factors (audit committee size, independent board of commissioners, institutional ownership, managerial ownership) and free cash flow have no significant effect on earnings management, either partially or simultaneously.

Service quality is built on a comparison of two main factors, namely customer perceptions of the real service they receive with the service they actually expect or want. If the reality is more than expected, then the service can be said to be of high quality, whereas if the reality is less than expected, then the service can be said to be of poor quality. And if the reality is the same as the expectation, then the service can be said to be satisfactory.
This research is a quantitative research, quantitative research is a research method based on the philosophy of potivism, used to examine certain populations or samples. The data sources used are primary data and secondary data, primary data obtained from Citilink airline passengers at Yogyakarta International Airport who were asked for responses through questionnaires given about service quality variables and passenger satisfaction variables.
Based on the data analysis, it was concluded that the effect of the variable quality of boarding gate services significantly on the variable of passenger satisfaction. And the contribution between the variables of service quality boarding gate (X) contributed 0.863 or 86.3% to passenger satisfaction on the Citilink airline at Yogyakarta International Airport, the remaining 13.7% was influenced by other factors not included in this study.
Keywords: Quality of Service, Boarding Gate, Passenger Satisfaction and Citilink Airlines.

Apron Movement Control (AMC) merupakan personil Bandar Udara yang memiliki lisensi dan rating untuk melaksanakan tugas sebagai penanggung jawab kegiatan operasi penerbangan, pengawasan, pergerakan pesawat udara, lalu lintas kendaraan, penumpang dan pengawasan kebersihan di area sisi udara serta mencatat data penerbangan di apron. Pengawasan yang dilakukan oleh Apron Movement Control (AMC) bertujuan salah satunya untuk menciptakan keamanan dan keselamatan pada aktivitas penerbangan serta menciptakan kedisiplinan dari pengguna jasa yang dapat berpengaruh terhadap aktivitas di sisi udara. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana upaya unit AMC dalam menjami keselamatan di sisi udara, bagaimana sistem kerja unit AMC serta apa saja peralatan pendukung unit AMC dalam melaksanakan pelayanan dan pengawasan di sisi udara Bandar Udara Sultan Hasanuddin Makassar.
Penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Observasinya yaitu melakukan tinjauan atau pengamatan langsung pada unit AMC. Wawancara pada penelitian ini yaitu petugas AMC yang terdiri dari 1 kepala unit dan 1 personel. Dokumentasinya yaitu dengan mengambil gambar terhadap semua kejadian atau masalah dilapangan.
Hasil penelitian ini dapat disimpulkan bahwa upaya untuk menjamin keselamatan di sisi udara Bandar Udara Internasional Sultan Hasanuddin Makassar, Unit AMC melaksanakan tugas dan tanggung jawab yaitu dengan melakukan pengawasan secara ketat kegiatan operasional di sisi udara. Pengawasan tersebut adalah pengawasan terhadap semua pergerakan lalu lintas di sisi udara, petugas yang bekerja di sisi udara, kendaraan-kendaraan personel, pergerakan penumpang, menjaga kebersihan di wilayah apron serta melakukan koordinasi dengan pihak ATC dan GH terkait penanganan pesawat udara. Sistem kerja dari unit AMC Bandar Udara Internasional Sultan Hasanuddin Makassar yaitu dengan menggunakan sistem shift yaitu shift pagi, siang dan malam. Kemudian peralatan pendukung unit AMC secara keseluruhan yaitu Follow Me Car, Radio VHF, HT, PABX, Ear Muff, Teropong, Komputer, Printer. Untuk peralatan pedukungan personel yang dilapangan yaitu hanya cukup dengan menggunakan Follow Me Car dan HT saja.

This study aims to clarify the role of restaurant and hotel taxes from 2017 to 2021. The type of research data that the researcher uses is a quantitative descriptive approach and uses secondary data, the data collected is in the form of a realization report in the city of Bogor from 2017 to 2021 to see the contribution of each variable. The analytical calculation method of this study uses multiple linear analysis and data processing is carried out using SPSS version 26. In analyzing research data, the classical assumption test is used, the partial test (T test), the simultaneous test (F test), and the results of the coefficient of determination test ( R²). This study shows the results where the restaurant tax value is partially 0.956 and the hotel tax is 0.915, meaning that it will have a significant positive effect on the city of Bogor. from 2017 to 2021. Meanwhile, the results of the simultaneous test show that the independent variable is not an explanatory factor for the dependent variable at the same time. Therefore, the regional origins income can be supported by other variables such as land tax and building tax, advertisement tax, entertainment tax and so on.