This study aims to analyze the influence of financial inclusion and the ability to prepare financial reports on the financial performance of micro-enterprises in the culinary sector in South Kota District. This study uses a quantitative method. Data were collected through a questionnaire. Those selected as research samples based on purposive sampling techniques as a specific form of non-probability sampling were 125 respondents from micro-enterprises in South Kota. The data analysis technique in this study used Structural Equation Modeling (SEM) or a structural equation model operated through the Amos 24 program. The results of the study showed that financial inclusion has a positive influence on financial performance. On the other hand, the ability to prepare financial reports has no influence on financial performance. However, simultaneously these two independent variables contribute significantly to financial performance.

This study aims to analyze the influence of e-service quality, e-trust, and e-satisfaction on the repurchase intention of Tokopedia marketplace customers in Padang City, and to examine the role of prior online experience as a moderating variable in this relationship.The study uses a quantitative approach with hypothesis testing to test the causal relationship between the independent and dependent variables. Based on the results of data analysis, it was found that e-service quality and e-satisfaction have a positive and significant effect on repurchase intention, while e-trust does not have a significant effect on repurchase intention. Regarding the role of prior online experience as a moderating variable, the results of the study show that previous online shopping experience is able to moderate (strengthen) the relationship between e-service quality and repurchase intention as well as the relationship between e-satisfaction and repurchase intention. However, prior online experience failed to moderate the relationship between e-trust and repurchase intention. Based on the results of the analysis, it shows that the quality of electronic services and customer satisfaction supported by previous positive experiences are key factors that drive repurchase intention on the Tokopedia marketplace, while consumer trust does not relatively affect repurchase intention in the context of this study.

The public accounting profession plays a crucial role in the advancement of the business and economic sectors; however, the number of public accountants in Indonesia remains insufficient to meet market demand. This disparity between the demand and supply of public accountants is a significant concern, particularly in light of the rapid growth of the business sector and the increasing need for high-quality audit services. The low interest of accounting students in pursuing careers as public accountants requires further investigation to identify the factors influencing this trend. This study aims to analyze the impact of quality motivation and economic motivation on students' interest in becoming public accountants at Palopo Muhammadiyah University. The research employs a quantitative approach with a saturated sampling technique, involving all 78 students from the 2021 Accounting Study Program cohort. Data was collected using a 5-point Likert scale questionnaire. Data analysis was performed through multiple linear regression with SPSS version 21, encompassing descriptive statistics, data quality tests, validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing, including t-tests and f-tests. The results indicate that both quality motivation and economic motivation significantly influence students' interest in becoming public accountants, both individually and collectively.

This research aims to analyze the influence of emotional experience and memorable tourism experience on word of mouth in Cilamaya Mangrove Forest Tourism. These three variables are important in promoting tourist destinations. Emotional refers to the response of tourists' feelings during the visit, memorable is related to an imprinted experience, while word of mouth is communication from word of mouth when tourists share their experiences with others.The study used a quantitative descriptive verification approach with purposive sampling method and the number of respondents was 150 people. Data processing is done using Structural Equation Modeling based on Partial Least Square. The results showed that emotional variables had an insignificant effect on word of mouth. This indicates that the emotional aspect alone is not strong enough to encourage tourists to share their experiences. In contrast, memorable experiences are proven to have a significant influence on word of mouth. This means that the deeper the impression left by the destination, the more likely tourists are to share it with others. The implication of this finding is that it is important for destination managers to create memorable experiences through improved facilities, educational activities, and good service to strengthen promotion from tourists to tourists on an ongoing basis.Keywords: E, , 

This research discusses the Analysis of Seafarers Identity Document (SID) Issuance Services at the One-Stop Service Center at the Tanjung Perak Main Port Authority Office. SID is an official identity document for seafarers who work on foreign-flagged vessels and serves to ensure access and legal protection for them. SID issuance services are carried out online through the e-SID website which is designed to increase efficiency and ease of service for seafarers. To evaluate the quality of these services, this research uses a quantitative method with a descriptive approach. Data were collected through questionnaires involving service users and then analyzed based on five dimensions of service quality: Tangibles, Empathy, Assurance, Responsiveness, and Realibility. The results show that the SID issuance service at KSOP Utama Tanjung Perak with an average satisfaction score of 76.32% is classified as good. The Empathy dimension obtained the highest score (80%), followed by Assurance (76.83%), Responsiveness (75.75%), Reliability (75%), and Tangibles (73.12%). Some aspects that require improvement include information availability, friendly attitude of officers, time efficiency, and consistent application of SOPs. As an effort to improve service quality, researchers recommend developing a real-time application status tracking feature, socializing online procedures through educational media, periodic training for officers, and improving information technology infrastructure. With these steps, it is expected that SID issuance services will become more efficient, transparent, and responsive to seafarers' needs.

This research explores work stress management strategies through mindfulness approaches for hotel front office employees in Semarang Regency. Using a qualitative research design with a phenomenological approach, 15 front office employees from 5 starred hotels participated in an eight-week mindfulness program adapted for the hospitality context. The findings identified five main stressor categories with emotional demands in guest interactions as the dominant stressor (intensity score 8.4/10). The implementation of the mindfulness program resulted in a 25.9% decrease in stress levels and a 22.5% increase in mindfulness. Four key mechanisms were identified in the mindfulness process: enhanced awareness, emotional regulation, response de-automatization, and perception change, with emotional regulation emerging as the most dominant mechanism (31.8%). Management support (26.7%) was the main supporting factor, while time constraints (34.5%) represented the biggest obstacle in mindfulness implementation. This research contributes to the development of a contextual mindfulness-based stress management model for the hospitality industry and provides practical implications for hotel management in implementing effective employee wellness programs.

Investigating and evaluating the effects of work discipline and motivation on employee performance at Karawang Regency's Department of Manpower and Transmigration is the aim of this study. The study was prompted by the urgent need to address the issue of low staff productivity. The methodology used is a descriptive research with a quantitative experimental approach. The saturation sampling technique, which uses the entire population as the sample, was used to select the 100 respondents in total. Data was collected by questionnaires, and the results were analyzed using descriptive interpretation and multiple linear regression tests in SPSS version 25. Based on the validity test results, 15 items for each variable motivation, work discipline, and employee performance were declared valid, and all items were found to be reliable. The data analysis results indicated that the significance values for motivation (X1) and work discipline (X2) were both 0.000. Since these values are less than 0.05, it can be concluded that both factors have a considerable effect on employee performance. These findings support the notion that more employee motivation and discipline translate into improved performance. With the best motivation and discipline, the Department of Manpower and Transmigration at Karawang Regency will be more productive.

The cosmetic industry in Indonesia continues to experience significant development along with the increasing awareness of the community, especially women, towards appearance. This change continues to grow also because the modern lifestyle today increasingly demands an attractive appearance as a form of self-confidence, both for daily and professional activities. This drives consumer interest in quality cosmetic products at affordable prices. In addition, awareness in choosing safe products to use according to skin needs is also increasing, this is in line with the education provided by cosmetic products through the marketing they use.

The purpose of this study is to determine the analysis of the impact of performance evaluation methods on employee productivity at PT Kangkung Sejahtera. This study uses a qualitative approach with a library research method . Data collection techniques through systematic literature searches using academic databases, documentation and categorization of relevant sources, and selection and selection of literature . The data analysis process in the study uses a qualitative analysis method with stages, Organizing, Synthesizing, Identifying, Coding, Critical Analysis, Conclusion, Drawing. The results of the study indicate that Based on the results of observations and literature studies, performance evaluation methods have a positive impact on employee productivity, especially on employee productivity at PT Kangkung Sejahtera. Based on the results of observations and research with literature studies, it was found that the work evaluation methods used at PT Kangkung Sejahtera are the evaluation method by superiors, performance evaluation methods by coworkers, Self-Appraisal Method, Self-Evaluation Method, evaluation method by customers. In addition, every 2 months, PT Kangkung Sejahtera also holds a competency assessment method (Competency Assessment Method). The work evaluation method carried out at PT Kangkung Sejahtera is carried out comprehensively so that it has an impact on productivity. Thus, PT Kangkung Sejahtera pays attention to the performance evaluation method to improve employee productivity and company goals.

Employee performance is a crucial factor that directly contributes to the achievement of company goals, but the evaluation process is often complex. This study aims to examine and evaluate the influence of work motivation, leadership, and work discipline on improving employee performance. The study used a descriptive quantitative method through a survey by distributing questionnaires to 87 employees of PT. Gama Tobako Karanganhyar. The data obtained were analyzed using multiple linear regression tests with the help of SPSS software version 29.1. The results of the analysis showed that the variables of work motivation, leadership, and work discipline had a significant effect on increasing employee performance productivity. Partially, work motivation is a dominant factor in driving productivity, with a regression coefficient value of 0.859, t-count of 5.544, and a significance level of 0.000. These findings indicate that the higher the motivation, both intrinsic and extrinsic, the greater the contribution to improving work quality, productivity, and employee commitment to the company.