The formulation of the problem in this study is: Is there an influence of competence and work environment on employee performance. This study aims to determine the influence of competence and work environment on employee performance. With the purposive sampling technique, the sample in this study consisted of 48 people. The methods used in this study are validity and reliability tests, multiple linear regression analysis, simultaneous and partial tests, as well as the coefficient of determination using SPSS 20. The research results show; Competence contributes positively and significantly affects employee performance; The work environment contributes positively and significantly affects employee performance; Competence and the work environment together have a significant impact on employee performance.
 
 

The complexity of financial decision-making has intensified in the digital era due to data saturation, market volatility, and the inability of conventional models to respond to real-time and non-linear dynamics. Addressing these challenges requires the integration of intelligent systems capable of adapting to evolving financial environments. Smart finance, which combines artificial intelligence, machine learning, big data analytics, blockchain, and automation, offers transformative potential across financial services. This study synthesizes scholarly findings from 2019 to 2024 across five domains: AI-based modeling, robo-advisory applications, behavioral finance integration, decentralized finance (DeFi), and real-time risk analytics. Results indicate substantial gains in efficiency, accuracy, and personalization, yet also reveal persistent challenges, including algorithmic opacity, ethical concerns in data use, and regulatory ambiguity. Advancing smart finance demands development in explainable AI, hybrid advisory systems, and inclusive, adaptive regulation for decentralized infrastructures. The scope of the analysis is limited to peer-reviewed academic literature published in English, excluding industry reports and grey literature.

Using a literature review approach, this research looks at how the public views the accountability and openness of the Medan City Government's budget. The foundation of this research is the idea that openness and responsibility are cornerstones of effective leadership that may boost confidence in government. Finding out how people feel about government transparency and accountability in handling regional budgets is the main goal of the research. An analysis of pertinent literature, documents, and prior research is carried out as part of the methodology, which is known as a literature review. According to the study's results, budget transparency is crucial for establishing public confidence and engagement since it shows how openly the government provides information and the accountability systems are operating. The study's findings highlight the need of holding governments more responsible and transparent in order to foster more responsive and accountable leadership and, by extension, to increase public engagement in tracking how regional funds are being used.

App-based carpooling services such as GrabCar Bareng offer potential for economic efficiency and environmental sustainability, but the adoption rate in Indonesia is still low. This study aims to explore the reasons why non-users refuse this service, even if they are familiar with ridesharing. Using a qualitative approach and thematic analysis based on interviews with 32 informants, this study identified three main reasons for adoption, namely economic benefits, environmental benefits, and social benefits, as well as six main reasons for rejection, namely time risk, social risk, privacy risk, comfort risk, security risk, and psychological risk. In addition, four situational and personal factors  novelty seeking, altruistic value, time pressure, and preference for social contact were found to influence the power of these reasons. This research expands the application of Behavioral Reasoning Theory in the context of digital transportation services and provides practical implications for service developers to design communication strategies and service features that are responsive to user concerns.

UMKM sector is currently the leading sector of the government. UMKM as contributors to the National Gross Domestic Product (GDP) have an important role in Indonesia's economic recovery. Home Industry or home-based business is one of the alternatives that many people do today, considering that with a touch of technology there are many opportunities that can be used to adapt to changes that occur. The research method uses qualitative methods with a phenomenological approach. The research informants used were home business owners of Japanese cuisine Tomodachi Sushi as the object of research. Data collection was carried out on observation (participant observation), in-depth interviews (in-depth interviews) and documentation. Data analysis is data reduction, data display and conclusion drawing/verification. Test the credibility of the data by triangulation and member check. Finance can be likened to a mirror of the condition of the business being run, financial records require self-discipline to maintain the accuracy of the books. The separation between personal finances to meet daily needs with business capital needs has been carried out although it has not been consistently sustainable, incidentally because of the limited working capital owned and because of the existence of other businesses that are all still being carried out simultaneously. Bookkeeping is done through a practical recording method using the BukuKas application on a smart phone and checks are carried out periodically every 2 (two) weeks considering the importance of knowing cash flow about how financial flows occur, where the source of income is obtained, what costs are incurred, how much total business turnover and how much profit/loss value is obtained.

The aim of this research is to determine the effect of tax compliance, tax supervision, tax audit on income tax revenue of individual taxpayers engaged in retail business at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual retail business taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax compliance, tax supervision, and tax audit have an impact on income tax revenue of individual retail business taxpayers. Meanwhile, simultaneously the variable of tax compliance, tax supervision, and tax audit together have a impact on income tax revenue of individual retail business taxpayers.

This study examines the ways in which digitalization has contributed to the increased competitiveness of MSMEs in Medan City, in light of legislative measures imposed by the Medan City Government. Based on the facts that micro, small, and medium-sized enterprises (MSMEs) have been forced to undertake digital changes due to the pandemic, this study examines the importance in digitalization as a strategy for MSMEs in this era of the digital economy. Small, medium, and micro-sized enterprises (MSMEs) in Medan City may benefit from the city government's digitization initiatives, which is why this study seeks to investigate them. The method used is the Systematic Literature Review (SLR), which involves looking at academic articles and secondary materials about the digitalization of MSMEs in Medan City. The research found that digitization has various benefits for MSMEs, such as increasing their competitiveness, streamlining their operations, and accessing new markets. Mentorship applications, training, and the incorporation of micro, small, and medium companies (MSMEs) in online platforms or local e-Catalogs are examples of digitalization-supportive policies implemented by the Medan City Government that have been essential in achieving success. The results of this research highlight the importance of partnerships between government departments, MSMEs, and other stakeholders in improving MSMEs' digital skills so that they can compete globally.

This research aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on stock returns on mining sector companies, especially coal mines listed on the Indonesia Stock Exchange in 2023. Research uses a quantitative approach to the type of documentation research. Research uses secondary data collected from annual financial statements, corporate sustainability reports, and websites that present published CSR disclosures. The sample in the study consisted of 10 coal sector mining companies listed on the Indonesia Stock Exchange which were selected based on certain criteria using purposive sampling. Hypothesis testing using multiple regression analysis. The independent variable on research is CSR disclosure calculated using CSR index based on the Global Reporting Initiative (GRI) assessment standards found in the Company's financial statements. The dependent variable in the study was stock return. This study found that CSR disclosures had no significant effect on stock returns. This can be affected by several factors and certain conditions that cause no effect on CSR disclosure on stock returns.

The primary objective of this paper is to effect of the use of Financial Technology (FinTech) and Social Media on Increasing MSME Income in Sidoarjo. With the existence of Financial Technology, it will be easier to manage finances and make transactions, while Social Media has an important role in marketing and branding. A quantitative research approach was used for this investigation. Primary data was collected through questionnaires distributed to 30 participating MSMEs in Sidoarjo Regency. The data obtained will be analyzed using the SPSS 24 application to. Research results reveal that Financial Technology and Social Media simultaneously have a positive and significant effect on increasing MSME income, where FinTech can increase the efficiency of transactions and financial management and Social Media has a greater impact on increasing market reach, as evidenced by the t-count value of 32.585> t table, which is 3.354 and sig. value of 0.000 <0.05.

The government plays an important role in ensuring the' seaworthiness requirements' for navigation. In this context, the KSOP is tasked with monitoring and supervising ship safety certificates issuance to ensure that ships meet the necessary standards. A ship safety certificate is a crucial document that guarantees the seaworthiness and safety of a vessel, serving as a mandatory requirement for any operating ship. With the digitalization era, administrative processes in services have become more efficient. This study aims to analyze the implementation of the Shipping and Seafaring Management Information System (SIMKAPEL) in the issuance of cargo ship safety certificates at the Special Port Authority and Harbormaster Office (KSOP) of Batam. Previously, the certificate issuance service was conducted manually and frequently encountered obstacles such as processing delays and administrative errors. This research uses a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results show that three months after the implementation of SIMKAPEL, there was an increase in the number of certificates issued. In addition to improving efficiency, the system also positively impacted service transparency and accountability. However, several challenges were identified, including users' limited digital literacy, technical disruptions, and internal adaptation processes. This study recommends improving infrastructure capacity, providing digital training to officers and service users to support the optimalization of SIMKAPEL. Overall, SIMKAPEL contributes positively to the digital transformation of public services in the maritime sector.