This research aims to determine the effect of total asset turnover, return on assets on stock prices. The population in this study was 31 years and the sample was 10 years. The statistical tool uses SPSS with the classic assumption test, t test and F test. The results in this research partially total asset turnover, return on assets have an influence on stock prices while simultaneously they influence stock prices.

The strategically placed Surabaya Kriya Gallery (SKG) Siola Tunjungan in the city center is one batik MSME that is gaining attention. Through the use of original designs, coloring methods, and marketing strategies, SKG Siola Tunjungan has worked to develop batik with a dash of originality and creativity. Nonetheless, a thorough feasibility study must be carried out to guarantee the company's survival and expansion.
The purpose of this study is to evaluate the SKG Siola Tunjungan Batik UMKM company's viability in Surabaya. Qualitative descriptive research is part of this study design. Interviews, documentation, and questionnaires are the methods used in this study to collect data.
Based on financial analysis using the feasibility Benefit Cost Ratio (B/C) which divides income by total costs. The highest value obtained was 0,89 and the lowest was 0,38, so the Batik UMKM business run by batik entrepreneurs in Surabaya Kriya Gallery (SKG) Siola Tunjungan was considered suitable to operate. Financial aspects are analyzed using Revenue Cost Ratio (R/C) feasibility analysis which divides income by total costs. The highest value obtained was 1,89, while the lowest was 1,38. The financial aspect was also analyzed using Return On Investment (ROI) feasibility analysis, namely dividing the income by investment costs multiplied by 100. The highest value obtained was 0,85%, while the lowest was 0,66%.

Piutang Usaha adalah aset usaha atau sejumlah tagihan perusahaan yang terjadi karena adanya penjualan barang atau jasa dengan sistem penjualan tertunda dijangka waktu tertentu sesuai dengan kesepakatan. Sedangkan Utang Usaha adalah kewajiban perusahaan yang muncul akibat transaksi pembelian barang atau jasa dimasa lalu dan harus segera dibayar degan jangka waktu yang sudah ditentukan. Sedangkan Arus Kas Operasi adalah laporan yang mununjakan arus kas masuk dan keluar yang terkait dengan operasional perusahaan pada periode tertentu, beserta penjelasan-penjelasan sumber penerimaan dan pengeluaran kas tersebut. Penelitian yang dilakukan bertujuan untuk menganalisis Piutang Usaha dan Utang Usaha terhadap Arus Kas Operasi pada PT. Capitalinc Finance tahun 2015-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengujiannya dilakukan dengan menganalisis  antara Piutang Usaha dan Utang Usaha, apakah berpengaruh terhadap Arus Kas Operasi dengan cara menghitung dengan persentase. Hasil dari penelitian ini adalah bahwa pengaruh peningkatan Piutang usaha terhadap arus kas berbanding terbalik dengan peningkatan utang usaha terhadap arus kas.

Successful companies will always practice logistics, supply chain and inventory management in order to reduce costs and provide services and operational effectiveness. Logistics in the current state of business coordinates and integrates all physical and non-physical movements and unites them with the organization, as well as information aspects. This study aims to analyze the impact of corporate logistics management which includes transportation, warehousing, packaging, inventory and information management to improve efficiency and effectiveness. Reducing the cost of each logistics activity will affect the total cost burden and improve company performance. This article will determine and define what logistics activities are key to the success of the company. Empirical research is based on articles that have been adapted and abstracted and become hypotheses that are generally understood after validation and proven by the results of the findings in these articles. Adequate inventory, storage, warehousing, transportation and information management are the main keys that logistics managers should practice to reduce the overall cost of the company. These findings include the affirmation of the need for logistics managers to optimally manage all logistics activities in order to achieve cost reduction, service improvement and operational effectiveness.

This study aims to determine the effect of Recruitment, Career Development, and Training on Job Satisfaction. Using the Non Probability Sampling technique using the saturation method. The population in this study were 87 employees of PT Ninety Six Degrees (Flash Coffee) South Jakarta. This research was conducted using multiple linear regression methods assisted by the SPSS version 25 program and Microsoft Excel 2016. The results showed that Recruitment (X1) had a significant effect on Job Satisfaction (Y), Career Development (X2) had a significant effect on Job Satisfaction (Y), and Training (X3) has a significant effect on Job Satisfaction (Y).

The occurrence of employee decline and increase is not solely attributed to the employees themselves. Hence, this indicates the need for further research on the organizational culture, training, and  job motivation at PT. Kenbry Marmer Pratama in Tangerang City. The objective of this study is to determine the influence of culture, training, and job motivation on the work productivity of employes at PT. Kenbry Marmer Pratama  in Tangerang City. The research method employed is quantitative. The population in this study consists of all employees at PT. Kenbry Marmer Pratama in Tangerang City. The sample in this study is a saturated sample, comprising 35 respondents. The results of this study indicate that organizational culture does not have a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City. However, training has a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City. Additionally, job motivation also has a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City.

This research aims to analyze the differences in Debt to Asset Ratio, Debt to Equity Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk. The population in this study was 19 years old, while the sample used was 10 years old. The statistical tool used is SPSS V 26 with the Independent Sample Test. The results of this research show that there is no significant difference in Debt to Asset Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk and There is a significant difference in Debt to Equity Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk.

ABSTRAK
Artikel ini bertujuan untuk menganalisis peran infrastruktur dalam mendukung pertumbuhan ekonomi dan pembangunan di Kota Palembang, dengan fokus pada dampak infrastruktur terhadap sektor-sektor ekonomi utama dan kesejahteraan masyarakat setempat. Penelitian ini didasarkan pada studi literatur yang melibatkan tinjauan berbagai artikel, laporan pemerintah, dan penelitian terkait untuk mengumpulkan informasi tentang perkembangan infrastruktur dan pertumbuhan ekonomi di Kota Palembang. Analisis data sekunder dilakukan untuk mengidentifikasi tren dan dampak infrastruktur pada pembangunan ekonomi. Artikel ini membahas sejarah pembangunan infrastruktur di Kota Palembang dan menyoroti perkembangan terkini dalam sektor transportasi, energi, dan teknologi informasi. Hasil analisis menunjukkan bahwa pembangunan infrastruktur di Kota Palembang memiliki peran yang signifikan dalam hal terjadinya peningkatan pertumbuhan ekonomi serta kesejahteraan masyarakat. Dengan adanya peningkatan aksesibilitas dan konektivitas telah mendorong investasi, pertumbuhan sektor-sektor ekonomi, dan peningkatan pendapatan penduduk.

Anggaran memiliki peranan penting dalam suatu organisasi baik organisasi pemerintah maupun organisasi swasta. Penyusunan anggaran dari setiap program instansi mampu menjadi tugas yang cukup berat serta membebani. Namun demikian, hal ini sangat penting bagi suatu organisasi yang merupakan cara untuk merencanakan dan memastikan bahwa sebuah organisasi telah mengalokasikan sumber dayanya dengan baik. Tujuan finansial memiliki hubungan dengan faktor anggaran belanja dan pendapatan pada setiap instansi yang ada. Penelitian ini dilakukan dengan tujuan untuk mengetahui efektivitas anggaran belanja pada Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung, periode anggaran 2014-2018. Metode analisis pada penelitian ini adalah analisis deskriptif. Data yang digunakan merupakan data kuantitatif dan kualitatif. . Objek pada penelitian ini adalah Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung serta Laporan Anggaran tahun 2014-2018. Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung sebaiknya melakukan peningkatan efektivitas anggaran belanja , serta koordinasi yang baik dengan pemerintah daerah maupun swasta serta masyarakat dalam pelaksanaan kebijakan, program kegiatan maupun perencanaan anggaran.
 
Kata kunci: anggaran belanja, sektor publik, efektivitas

This research aims to determine the effect of total asset turnover, Gross Profit margin, debt to equity ratio on profit growth. The population in this study was 31 years and the sample was 10 years. The statistical tool uses SPSS with the classic assumption test, t test and F test. The results in this research partially have total asset turnover, Gross Profit margin, debt to equity ratio have no influence on profit growth while simultaneously they have no effect on profit growth.