This study analyzes the impact of international tourist arrivals and their spending on the occupancy rate of star-rated hotels in Indonesia from 2009 to 2023. Using a quantitative approach with multiple linear regression, the study examines the relationship between two independent variables nternational tourist arrivals and average tourist spending and the dependent variable, which is the occupancy rate of star-rated hotels. Data for this research were sourced from the Central Statistics Agency (BPS), the Ministry of Tourism, and Bank Indonesia. The analysis results show that the number of international tourist arrivals does not significantly affect the occupancy rate of star-rated hotels. However, average tourist spending has a significant negative effect, indicating that tourists with higher spending tend to choose higher-star hotels. The simultaneous F test reveals that both variables jointly have a significant effect on hotel occupancy rates. The coefficient of determination (R²) of 45.52% indicates that both independent variables can explain the variation in the occupancy rate of star-rated hotels. Based on these findings, it is recommended that the government and tourism industry stakeholders focus on promoting destinations that attract high-spending tourists and improving the quality of star-rated hotel accommodations to meet the preferences of international tourists.

Every business requires effort to start thinking about its business. Most businesses have a primary goal of making a profit, but now, they must         shift to thinking comprehensively about other aspects beyond profit, namely people. Preparing a cost budget is a crucial component in a sustainable business, because this business does not only focus on financial profits, but also pays attention to social and environmental impacts. Challenges in budgeting for business sustainability include high initial costs for environmentally friendly technologies, measuring non-financial impacts, rapid regulatory changes, and limited resources. This article discusses these challenges and offers practical solutions, such as a phased approach, leveraging government incentives, and collaboration with sustainable partners. With the right strategy in place, businesses can strike a balance between profitability and immortality goals, building a strong foundation for the long term.

This study aims to analyze the influence of transformational leadership, intrinsic motivation, and work discipline on employee productivity. A quantitative approach was used with a sample of 30 employees selected through purposive sampling. Data were collected through questionnaires and analyzed using Statistical Package for the Social Sciences (SPSS). The results show that transformational leadership, intrinsic motivation, and work discipline have a positive and significant impact on employee productivity. These findings indicate that improving leadership quality, fostering intrinsic motivation, and enhancing employee discipline can collectively increase overall productivity. This study provides insights for organizations to enhance managerial effectiveness and human resource management.

This study aims to design and develop a web-based stock and sales transaction management system that can help admins manage accounts, stock, transactions, and sales analysis using the Apriori algorithm. This system is designed with main features such as automatic transaction recording, real-time stock monitoring, and customer purchasing pattern analysis reports. The methods used in this study include needs analysis, system design, implementation, and testing using the black box testing method. The test results show that the system runs according to the design and can increase efficiency in managing sales data. However, there are several limitations such as the need for periodic database maintenance and limitations in raw material management. With this system, it is expected that the process of recording transactions and sales analysis can be carried out faster and more accurately, thus helping in making business decisions.

Still today, Indonesia's agricultural industry provides the bulk of the country's GDP. Agricultural output and job prospects are deteriorating as a result of the COVID-19 pandemic, which is particularly severe from 2020 to 2022. These underlying causes highlight the need of having a framework to estimate and anticipate output for the next year. The objective is to examine how the transition of farm and non-agricultural labour has affected family welfare in the districts of West Aceh and South Aceh. Shift Share and Location Quotient (LQ) are the tools used in this study. Using the contribution criterion in particular, LQ analysis is a powerful analytical technique for revealing an area's economic foundation. One way to look at regional economic development is via shift share analysis, which tracks how a key indicator of regional economic growth changes or increases over a certain time period. Agriculture, forestry, and fisheries make up the basic sector in South Aceh Regency's LQ calculation. The manufacturing industry, construction, financial and insurance services, and government administration, defence, and compulsory social security make up the other three subsectors. Agriculture, forestry, and fishing make up the backbone of West Aceh Regency's LQ calculation. The quarrying and mining industry. All sectors in South Aceh Regency had a negative value in the GRDP of South Aceh Regency shift share study, which suggests that overall, the sectors in South Aceh Regency are not expanding faster than their counterparts in Aceh Province and West Aceh Regency. All of the sectors in West Aceh Regency's GDRP are positive, which indicates that overall, the South Regency's sectors are developing at a quicker rate than both Aceh Province and South Aceh Regency's sectors.

The road paving and ditch construction project in Balun Ijuk Village, particularly from Sahpire Boarding House Lane to Jerambah Gantung Road, aims to enhance transportation infrastructure to support mobility for local residents and students of Bangka Belitung University. This study employs a quantitative method with a financial feasibility analysis approach. Findings indicate that the total project cost is IDR 988,153,778 with an implementation duration of 2 months and 3 weeks. The financial analysis yields a Net Present Value (NPV) of IDR 481,705,602.62 (15%) and IDR 326,419,561.97 (20%), an Internal Rate of Return (IRR) of 18%, a Benefit Cost Ratio (BCR) of 1.48, and a Payback Period (PP) of 2 years and 7 months. Based on these results, the project is deemed economically viable with significant positive impacts on the community, including improved accessibility, reduced flooding risks via effective ditches, and enhanced connectivity and local economic activities. Additionally, the project implementation is expected to create temporary job opportunities and support sustainable infrastructure development in the region.

Universitas Bangka Belitung (UBB) is committed to improving the quality of facilities and infrastructure to support various academic and non-academic activities. This article discusses the feasibility of constructing a Multipurpose Building (GSG) designed to be a multifunctional activity center. This study uses a financial analysis method with parameters of Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is feasible to be implemented with an NPV value of Rp1,059,940,033 (10% interest rate) and an IRR of 13.66%. The construction of this building is expected to have a positive impact on the academic community and the surrounding community.

Indonesia is one of the world's main producers of cinnamon (Cinnamomum burmannii), but in the last five years, Indonesian cinnamon exports have decreased by around 10.13% per year. This decline is influenced by various factors that are closely related to competitiveness. As one of the plantation sub-sector commodities, cinnamon plays an important role in national economic development, especially in improving people's welfare. Cinnamon is used as an ingredient in food, beverages, medicines, cosmetics, and other industries. In addition to supporting income, this plant also contributes to environmental preservation, especially in river basins and conservation areas.Most of Indonesia's cinnamon exports come from areas such as Kerinci, West Sumatra, Central Java, and Yogyakarta, which are dominated by smallholder plantations. One of the MSMEs in Simarito Village, North Sumatra, is a cinnamon exporter with a capacity of 500-1000 tons per year. The success of this MSME is supported by the implementation of an effective STP (Segmentation, Targeting, Positioning) marketing strategy, product innovation, and a focus on quality and customer satisfaction. In an increasingly competitive market, developing marketing strategies and improving quality are the main keys to maintaining the sustainability of Indonesian cinnamon exports.

This study aims to determine the Effect of Tax Planning, Profitability and Leverage on Transfer Pricing in Marketplace Platform Companies Registered on the IDX 2019-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. The population in this study were all marketplace platform companies listed on the IDX 2019-2022. The sample in this study was 8 companies, namely 32 financial reports. The analysis techniques used were classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that the tax planning variable (X1) had a positive and significant partial effect on transfer pricing. The ROA variable (X2) had a positive and significant partial effect on transfer pricing. The DER variable (X3) had a negative and insignificant partial effect on transfer pricing. The Tax Planning Variable (X1), ROA (X2) and DER (X3) had a positive and significant simultaneous effect on transfer pricing.

This study focuses on examining the impact of halal certification, product quality, and marketing strategy on the sales of Home Industry food products. A descriptive quantitative approach was adopted to analyze the relationship between variables. Data were collected through questionnaires distributed to 170 respondents who were food product business actors Home Industry in Sariwangi District, Tasikmalaya Regency, West Java Province. The collected data were analyzed using the Structural Equation Modeling method with a Partial Least Squares (PLS-SEM) approach. The results show that both halal certification and marketing strategy have a significant positive effect on sales of Home Industry food products. Meanwhile, product quality does not show a significant effect on sales. The study also indicates that halal certification has the strongest influence on sales compared to the other variables.