This study aims to understand how the Online Single Submission (OSS) system is implemented at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Jambi Province, and how it influences service accessibility, investment growth, and local economic development. OSS is a digital licensing system developed by the Indonesian government to simplify and accelerate the business licensing process through an integrated platform. This research uses a descriptive qualitative method, with data collected through interviews, observations, and documentation from DPMPTSP staff and business owners who use the OSS system. The results show that OSS helps simplify the licensing process and makes services more transparent. However, there are still challenges such as limited user understanding, uneven internet access, and weak inter-agency coordination. Despite these challenges, OSS is considered to have supported a more favorable investment climate and encouraged regional economic growth. Therefore, it is necessary to improve users' digital literacy, update the OSS system, and strengthen cooperation among related institutions.

This research aims to determine the influence of leadershi and work discipline on employe performance at Hospital kondosapata kabupaten mamasa.Using multiple linear regression analysis type of research used is quantitative research by distributing questionnaires via Google From.Sampling technique, where the number of samples was the some as the population,namely fourteen people.The results of the test analysis (partial) can be concluded ha there is a positive and significant influence of the leadership variabel on employe permomance,with can be seen from the t value of 6.454> t table 2.024 with a significan level of 0.000< 0.05,and it can also be concluded that there is a positive and significan influence of the employe work discipline variabel on employee performance by looking at the tcount value of 4.275 > table 2.024 and the significant level of 0.000 > 0.05.As for the results of results of the test (simultaneous), it can be concluded hat leadership and work discipline simultaneous have a positive and significan effect on employe perfomane.

This study aims to analyze the optimization of technology and digital marketing strategies in enhancing the competitiveness of Bakpia Wong Yogyakarta SMEs. Using a qualitative descriptive approach, the research explores the application of technology in production processes, such as modern machinery and production management systems, as well as digital marketing strategies through social media, e-commerce, and SEO. The findings reveal that technology utilization increases production efficiency by up to 30%, while digital marketing via online platforms boosts sales by 40%. However, challenges such as limited skilled human resources and digital infrastructure remain significant. This study recommends investing in human resource training, developing more integrated digital strategies, and product innovation to strengthen the competitiveness of SMEs in the digital era.

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

Global economic uncertainty has raised concerns among the public, triggering actions to secure economic stability by investing, especially in gold and bitcoin. This study uses a comparative quantitative method, with the aim of comparing the returns, risks, and performance of the two investment instruments. The population in this study is in the form of data on the monthly closing prices of gold and bitcoin for the period of January 2019 – April 2025 which totals 152 data, consisting of 76 data from each variable. Data analysis was carried out by calculating returns, risks, Sharpe, Treynor and Jensen indices. The three indices are widely used performance measurement methods and have included return and risk factors in their measurements. The results of this study show that there is a significant difference between the return of gold and bitcoin, while for the risk variable between the two, there is no significant difference. Performance based on the Sharpe method also showed no significant difference between the two. However, for performance measurement using the Treynor and Jensen methods, significant differences were obtained between the two instruments. Overall, bitcoin offers higher profit potential than gold, even more so for investors who can accept high volatility. However, the decision to choose an investment instrument still depends on the risk profile of each investor.

This paper discusses the concept of demand and supply, both from the perspective of conventional economics and Islamic economics. In conventional economics, the relationship between price and quantity of goods demanded or offered is explained through basic laws that are widely known. Several simple illustrations, such as the case of chili prices and children's clothes, are used to facilitate readers' understanding of the movement of the curve and market equilibrium. Meanwhile, in Islamic economics, the principle of demand and supply still applies, but is framed by sharia values ??that emphasize justice, ethics, and social responsibility. Consumption and production are not solely directed at profit, but also consider aspects of usefulness and sustainability. Thus, Islamic economics offers an approach that is not only rational, but also morally charged.

The halal industry, particularly halal fashion, has become a global trend, including in Indonesia, which has the largest Muslim population. This study aims to analyze the impact of Lifestyle, Islamic Branding, and Social Media Marketing on the purchase interest of pashmina hijabs among students at the University of Trunojoyo Madura. The method used is descriptive quantitative with data collection through online questionnaires to 100 students. The results show that Lifestyle has a significant positive impact on purchase interest (coefficient 0.444), while Islamic Branding has a positive but not significant impact (coefficient 0.039). Social Media Marketing also has a positive and significant impact on purchase interest (coefficient 0.367). Simultaneously, the three variables significantly influence, with a contribution of 33,1%. These findings suggest that improving Lifestyle and Social Media Marketing can enhance purchase interest, while Islamic Branding does not have a significant impact.

This study analyzes the financial performance of state-owned banks (BUMN) listed on the Indonesia Stock Exchange during the period of 2019–2023 based on profitability ratios (ROA, ROE) and operational efficiency (CIR). The results show that Bank Mandiri and BRI had the best performance, with significant improvements in efficiency and profitability, achieving ROA of 2.76% and 3.08% and ROE of 20.89% and 19.09% in 2023. Meanwhile, Bank BNI experienced fluctuations in its profitability ratios, with ROA increasing to 2.25% in 2023, although slightly lower than the previous year. Nevertheless, Bank BNI showed relatively stable operational efficiency, with CIR ranging between 50% and 60%. Bank BTN, while having the lowest performance, showed significant improvement throughout the study period. This study provides important insights for investors and policymakers in understanding the dynamics of the national banking sector.

Micro, Small, and Medium Enterprises (MSMEs) have a significant role in the economy, including MSMEs in the culinary sector such as Putri Ice Cream Business. Decision making related to optimal resource allocation is crucial to increase the efficiency and profitability of MSMEs. This study aims to apply the linear programming method with the primal simplex algorithm to minimize production costs in the case study of Putri Ice Cream MSME. The objective function is to minimize the total production cost, as well as the limitations related to the availability of main raw materials and machine production capacity. Data on main raw materials and machine production capacity were obtained from the Putri Ice Cream MSME which was the case study. The results of the study show that the application of the primal simplex method produces an optimal solution that provides recommendations for product combinations for each type of Putri Ice Cream with minimal production costs. Sensitivity analysis was also conducted to test the stability of the optimal solution to changes in capital. This study provides a practical contribution to Putri Ice Cream MSME in optimizing their resource allocation and increasing cost efficiency through a quantitative approach.
 
 

Today, higher education is one of the pillars of development and economic growth for every country in the world. The absence of innovation in higher education is one of the primary problems that Iraqi universities confront and still unable to overcome. This situation could be attributed to the dearth of strategic innovation programs and a lack of creativity in lecturing. Therefore, this study proposes a framework that fits innovation practices and employee creativity into the organizational performance of Misan University in Iraq. Quantitative methods were used to test the hypotheses and validate the fitness of the conceptual framework with the empirical data. Simple random sampling technique was used in the survey procedure. The study sample includes 500 lecturers, whereas 422 valid questionnaires have been included in the data analysis. The results show that innovation practices and creativity have a significant effect on the organizational performance of Misan University. These findings provide evidence that achieving superior performance in higher education no longer depends on the deployment of tangible assets like financial resources or the number of academic staff and faculty, but also on intangible assets such as creative lecturing and adopting innovation practices in the learning process. Thus, this study recommends that higher education institutions in Iraq focus on recruiting creative lecturers who can improve students' learning ability by promoting new ways of learning scientific materials in parallel with an innovation strategy in all organizational functions and processes.