This research aims to analyze the influence of cash management and inventory management on the financial performance of Ling Food Stores in Makassar City during the 2020-2022 period. The main focus of this research is to evaluate how cash and inventory management contributes to a company's liquidity, profitability and operational efficiency, which are measured through various financial ratios such as Current Ratio, Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE). The research results show that the Current Ratio in 2020 cannot be calculated due to the absence of short-term liabilities, while in 2021 and 2022 each was recorded at 0.095% and 0.216%, reflecting low liquidity. On the other hand, the decrease in Average Inventory from IDR 754,200 in 2021 to IDR 715,000 in 2022, followed by a significant increase in net profit, shows efficiency in inventory management. The increase in GPM, OPM, NPM, ROI, and ROE ratios from 2020 to 2022 reflects significant improvements in financial performance, indicating that more effective cash and inventory management can improve a company's financial health.

MSMEs are productive economic businesses run by individuals or small business entities to grow and develop their businesses in order to build the economy, so that MSMEs become the most important pillars in the Indonesian economy. The large number of competitors in the business world requires entrepreneurs to find strategies that can increase the sales cycle and fulfill the number of requests. Solusi Cash & Kredit is a company engaged in cash and credit sales of smartphones, furniture, and electronics. According to the owner of Solusi Cash & Kredit, Vivo smartphones are one of the best-selling brands on the market. The phenomenon that occurred in the company during August 2023 to June 2024 was the occurrence of fluctuations or instability in product sales levels. The purpose of this study was to determine the results of the comparison of sales forecasting with the Exponential Smoothingi and Least Square methods. The results obtained were that the exponential smoothing alpha 0.3 method had a MAPE value of 18.27% with a forecast value for the next period of 34 units per month. Alpha 0.5 had a MAPE value of 14.74% with a forecast value for the next period of 36 units per month. Alpha 0.7 had a MAPE value of 12.64% with a forecast value for the next period of 36 units per month. Alpha 0.9 had a MAPE value of 11.7% with a forecast value for the next period of 37 units per month. The least square method had a MAPE value of 7.2% with a forecast value for the next period of 41 units per month.

This research aims to evaluate the impact of time management and activeness in organizations on the academic achievement of Economics Education students at PGRI Wiranegara University. Using a quantitative approach, data was collected through questionnaires given to 60 students and analyzed using the multiple linear regression method. The results of the analysis show that there is a significant positive relationship between good time management and active participation in organizations on student academic achievement. These findings emphasize the importance of personal discipline and extracurricular activities in supporting academic success.

In An Organization, Employee Performance Is An Important Factor That Will Affect The Success Of The Organization. The Success Of The Organization Can Be Determined By How Effective And Productive Employees Are In Achieving Maximum Results. Therefore, Employees Are Often Required To Have And Master Abilities And Skills Where This Aims To Produce Satisfactory Performance, In Addition, Employees Who Have High Motivation Tend To Be Disciplined So That From High Motivation And Discipline Employees Can Complete Tasks Well So That The Results Obtained Will Be Maximized. In Assessing Employee Performance, An Employee Performance Evaluation Is Needed Which Aims To Measure How Far Employees Maximize Their Abilities And How Much Contribution Has Been Made, Where Employees Who Have Maximum Performance Tend To Do More Productive Things, Express Innovative Thoughts, And Prioritize Increasing Customer Satisfaction, And Increasing Organizational Profits.

Since the development of lifestyles has become increasingly rapid, the activity of drinking coffee has become a lifestyle in itself. We can see one of these phenomena from the rise of coffee shops that are scattered around offering one stop shopping. Chinoss Coffeespace is a Coffee Shop in Pekanbaru. Coffee Shop initially only provided a place to drink coffee and tea quickly. This research is in line with the Stimulus Organism Response (S-O-R) theory where in essence, good and appropriate sales promotions and service quality can also cause good reactions from consumers, namely loyalty from consumers themselves, and vice versa, if sales promotions and The quality of the service provided is poor so it gets less reaction from consumers, namely consumers do not become loyal to Coffeeshop. This research aims to find out how much sales promotions at Chinoss Coffeespace can influence consumer loyalty.This research uses quantitative research methods, survey methods. The population in this study are consumers who have a loyalty card from Chinos Coffeeshop. In this sample, researchers took a sample of 154 consumers. And also to find out how much the quality of service at Chinoss Coffeespace can influence consumer loyalty. From the results obtained from the Chinoss owner, 1000 cards have been distributed to customers, where each customer must collect 4 cards to be able to exchange them and get a tumbler prize.That the coefficient of determination is 0.812 or equal to 81.2%, this means that variable X1 and Variable X2, in this case Sales Promotion and Customer Quality in the case of Chinoss Coffeespace, can influence variable Y, namely Consumer Loyalty. After the data was processed using the SPSS version 25 application, the researcher knew that the calculated F value of 325.660 had a significance level of 0.000. Therefore, because the significance value in this research is 0.000 which is smaller than the standard significance of 0.05, we can conclude that variables X1 (sales promotion) and X2 (service quality) have an influence on variable Y (Consumer Loyalty). It can be concluded that sales promotion as variable X1 and service quality as variable X2 influence consumer loyalty as variable Y for Chinoss Coffeespace consumers.

The purpose of this study is to determine how individual taxpayer compliance in Bukir Village, Pasuruan City, is impacted by the degree of tax literacy and awareness. This study employs a quantitative methodology, causality design, and basic random sampling procedures with 22 participants. Questionnaires were used to gather data, and multiple linear regression was used for analysis. The study's findings suggest that taxpayer knowledge significantly influences tax compliance, while tax literacy has no discernible effect. According to this research, raising tax awareness rather than just tax literacy has a greater impact on promoting compliance. This study has significant ramifications for how the government can develop plans to increase tax compliance through initiatives for inclusiveness and tax knowledge.

This study is a qualitative study that aims to analyze the Implementation of Occupational Safety and Health (K3) at PT Dayasa Ayasa Prima. The Data Collection Technique in this Study was Conducted by Interview Method with Subject Employees from PT Dayasa Ayasa Prima. There are Three Aspects That Are the Focus (Scope) in This Study, Including K3 Training, PPE Facilities in the company, K3 guarantees and facilities for employees, and K3 Implementation. The results of this study include: 1. PT Dayasa Ayasa Prima has provided relevant training to employees to understand the importance of occupational safety and health, 2. PT Dayasa Ayasa Prima has complied with legal regulations and principles that require employees to use appropriate personal protective equipment, 3. PT Dayasa Ayasa Prima has implemented social security for employee welfare, including old age security, work accident insurance, death insurance, and health care insurance, and 4. PT Dayasa Ayasa Prima has also implemented an occupational health program that includes regular medical examinations for employees.

This study is about price trends in two traditional Indonesian food stalls between Warung Nasi Padang and Warteg. Based on a survey of 51 customers, they found that price differences can be caused by basic factors; operational costs, raw material prices and consumer preferences. The result of this study is that the characteristics of Nasi Padang can be seen in stable prices and competitive strategies, while the characteristics of Warteg are more affordable and flexible. This difference affects the management strategy, which provides suggestions to improve productivity and competitive pricing.
 

Hedging is a financial instrument that uses a risk management approach to neutralize systematic risk against changes in prices or cash flows: individuals and businesses. One alternative that can be done to minimize this risk of banking is hedging. (Hasanah, 2022). This study analyzes hedging strategies to achieve optimal risk management in banking companies. The object of the study is the banking industry, both conventional and sharia, listed on the IDX with an observation period of 2019-2023. The targeted outputs are scientific publications and national journals. The results of the study are Hedging strategies: (1) Forward Contract, (2) Futures Contract, and (3) Money Market. Hedging strategy implementation techniques are (1) Arbitrage (2) Diversification (3) Average down (4) Cash closing.
 
 

This research seeks to explore how Part-Time Work and Time Management influence students' academic performance. A quantitative methodology was employed to investigate the relationship between the independent variables, part-time work and time management, and the dependent variable, academic achievement. The study focused on students from Universitas PGRI Wiranegara during the 2021–2024 period who are actively engaged in part-time work. The sample was selected using a probability sampling method, ensuring every student in the population had an equal chance of inclusion. Data collection was conducted through a questionnaire, which underwent validity and reliability testing.  The findings revealed that part-time work significantly affects academic performance, with both positive and negative outcomes, depending on how well students manage their time. Additionally, effective time management proved to be a crucial factor in enhancing academic performance, even when students juggle their time between work and study. Further analysis indicated that both variables collectively have a meaningful impact on academic achievement. This research underscores the critical role of time management skills for students balancing work and study and highlights the importance of institutional support in helping students maintain this balance.