This study is motivated by the phenomenon that many micro and small business actors are trapped in easy online loans but pay high interest. In addition, in the business they own, product pricing is oriented towards general conditions so that labor costs are rarely taken into account. As a result, they often make mistakes in measuring business productivity which ultimately leads to business decline. The problems that are often faced are more in financial management due to low financial literacy, lack of experience in finance and lifestyle. This study aims to test and analyze the influence of financial literacy, financial experience and lifestyle on the financial management behavior of MSE’s actors. Data were obtained from questionnaires to 100 respondents which were processed using multiple linear regression analysis. The results of the study stated that financial literacy, financial experience have a positive and significant effect on financial management behavior while lifestyle does not have a significant effect on financial management behavior.

The purpose of this research is to learn how certain students in Medan City are influenced to buy Azarine sunscreen products by influencer marketing and brand image. More and more people, particularly students, are realizing the need of preventing sun damage to their skin, therefore sunscreen solutions have quickly become an integral part of skin care regimens. Researchers in this research used a quantitative approach by surveying people who had used Azarine products. Using SPSS software version 29, the data that was obtained was examined. The findings show that consumers are influenced by both favorable brand image and influencer marketing, which has a major impact on their purchase choices. There is a significant relationship between the dependent variable and each of the independent variables.

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This study aims to analyze the effect of work discipline and knowledge management on employee performance at the Technical Implementation Unit (UPT) of Lubuk Pakam Health Center. The research uses a quantitative approach with surveys and questionnaires distributed to 67 employees as the sample. The results show that work discipline and knowledge management simultaneously have a positive and significant effect on employee performance with an F-value of 19.336 (p < 0.05) and an R Square of 0.377, indicating that both variables contribute significantly to performance improvement. These findings highlight the importance of enhancing work discipline and effective knowledge management to achieve optimal employee performance at the Lubuk Pakam Health Center.

This study examines the selection of the optimal camera for the photography and videography service company Assad ID using a combination of the Analytical Hierarchy Process (AHP) method and the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). The rapid development of the photography industry makes choosing the right camera a crucial factor in improving the quality of service. The weighting of criteria using AHP is based on the evaluation of photography and videography experts, including technical specifications, functional features, economic aspects, comfort, and supporting services. The TOPSIS method is applied to the ranking of five alternative cameras (Sony A7 III, Canon EOS R6, Nikon Z6 II, Panasonic Lumix S5, and Fujifilm X-T4). The results of the study show that technical specifications and functionality features have the highest weight. Sony A7 III ranked first with a preference value of 0.610, followed by Canon EOS R6 (0.581), Fujifilm X-T4 (0.472), Nikon Z6 II (0.401), and Panasonic Lumix S5 (0.368). This study proves the effectiveness of the AHP-TOPSIS method in making optimal camera purchase decisions and can be a reference for similar companies in determining the investment of photography and videography equipment according to operational needs

Digital transformation has fundamentally reshaped auditing practices, particularly through the integration of technologies such as Artificial Intelligence  (AI), big data, and blockchain. This study aims to identify the challenges, opportunities, and implications of digital transformation on audit quality in the big data era. A qualitative descriptive approach was employed, using case studies and simulations as the primary methods of analysis. The findings reveal that digitalization contributes positively to audit quality by enhancing time efficiency, testing accuracy, and risk detection capabilities. Nevertheless, challenges such as technological resource limitations, the need for auditor skill development, and ethical and data security risks remain significant barriers. This study highlights the urgency of developing a holistic digital audit framework and updating regulatory standards to ensure sustainable digital transformation. Recommendations are provided for practitioners, regulators, educational institutions, and scholars to collaborate in building an adaptive, professional, and ethical auditing ecosystem in the digital era.

The research is entitled The Influence of Facilities, Services and Needs on the Reading Interest of Medan State Polytechnic Students, with the research objective being to determine the Influence of Facilities, Services and Needs on the Reading Interest of Medan State Polytechnic Students with this research method, namely Quantitative with data collection methods Observation, Study Libraries, and Questionnaires. Meanwhile, this research was tested using SPSS version 25 statistics which found the results of a positive influence between the independent variable on the dependent variable. Based on the research results it was found that Facilities had an influence tcount of 2.636 > 1.988, while on the results of the Service variable the tcount was 2.243 > 1.988, However, the Requirements variable found a t-count result of 3.567 > 1.988. This result can also be seen as an overall influence in the Coefficient of Determination test which shows a result of 0.355 or 35.5%, where the remaining 64.5% of the figure is influenced by other variables. Based on the research results, it was agreed that the facilities, services and needs to increase students' reading interest as visitors must be improved further.

Ikan Nomei menjadi bagian dari hasil tangkapan para Nelayan, sehingga dapat dijadikan sumber pasokan bahan baku. Masyarakat di Kelurahan Juata Laut Kecamatan Tarakan Utara. Biaya perlu dikeluarkan untuk menghasilkan permintaan. Biaya dikeluarkan untuk produksi, promosi, pemasaran dan usaha pengolahan Ikan kering. Penelitian ini dilakukan dengan tujuan menghitung nilai keuntungan dan kelayakan usaha ikan kering Nomei dengan parameter (RCR, Payback period dan BEP) serta mendeskripsikan dan menghitung pola saluran pemasaran, share pemasaran, margin pemasaran, dan efeisensi pemasaran. Jumlah responden 2 Pengepul dan 10 pengecer, oleh karena itu peneliti menggunakan teknik Purposive Sampling dan Snowball Sampling Nilai keuntungan dibagi menjadi 2 yakni pada saluran I senilai Rp97,257 per kilo dan saluran II senilai Rp71,815 per kilo, jumlah RCR dalam usaha ini menghasilkan 3,515 laba dan Payback period menunjukkan senilai 0,637. Pemasaran ikan kering Nomei di Kelurahan Juata laut Kecamatan tarakan utara Kota Tarakan pada tingkat saluran I dan saluran II. Hasil perhitungan marjin pemasaran saluran I memiliki Rp80,000 per kilo sedangkan saluran II memiliki Rp60,000 per kilo, share margin pada saluran I memiliki 71,42% dan saluran II memiliki 60,71% dan nilai Efisiensi dalam usaha ini adalah saluran pemasaran I yakni sebesar 26,13% Hal ini disebabkan karena biaya yang dikeluarkan pada saluran pemasaran I lebih kecil dibanding dengan saluran pemasaran lainnya

This study aims to analyze the effect of compensation, leadership style, work environment, and perceptions of job opportunities on employee turnover intention. The population used in this study were all employees working and the sample used is 70 employees. This study used non-probability sampling technique research methods with saturated sampling method (census). Data analysis in this study used the SPSS 24 program. The data analysis technique used was multiple linear regression analysis. The results of the analysis and discussion show that the variable Compensation has a partial negative effect on Turnover Intention, Leadership Style has a partial negative effect on Turnover Intention, Work Environment has a partial negative effect on Turnover Intention, and Perception of Work Opportunities has a partial positive effect on Turnover Intention.

Pajak daerah dan Retribusi daerah merupakan sumber terbesar dalam Pendapatan Asli Daerah. Pada saat pandemi Covid-19 terjadi di Indonesia, Pajak daerah dan Retribusi daerah mengalami penurunan. Penelitian ini bertujuan untuk mengetahui perbandingan sebelum dan selama pandemi Covid-19 pajak daerah dan retribusi daerah terhadap pendapatan asli daerah. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan jumlah sampel sebanyak 145 Kabupaten/ Kota. Instrumen yang digunakan berupa beberapa data laporan keuangan daerah di tahun 2018 sampai tahun 2021. Analisis data menggunakan analisis deskriptif dan uji asumsi klasik. Pengujian hipotesis menggunakan analisis uji komparatif atau uji T. Sedangkan untuk  mengetahui pajak daerah dan retribusi daerah terhadap PAD dilakukan analisis kontribusi. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara pajak hotel, pajak restoran, pajak hiburan dan retribusi daerah terhadap PAD, sebelum dan selama pandemi Covid-19 dengan nilai signifikansi 0,016; 0,008; 0,000 dan 0,000. Sedangkan pada pajak reklame terhadap PAD tidak memilik perbedaan sebelum dan selama pandemi Covid-19. Analisis ini hanya dilakukan di beberapa Kabupaten/ Kota di Pulau Jawa.