Study This analyze the role of Waqf Bank Micro (BWM) in increase performance of MSMEs in Surabaya, with capitalization as variable mediation . Focus main covers access financing , human resource development, and literacy finance, using approach quantitative through survey against 90 MSME actors fostered by BWM Al- Fithrah Wava Mandiri . Analysis using SEM with SmartPLS 4.0 shows that third variable influential significant to performance of MSMEs, both in a way direct and through capitalization . Capitalization become the most dominant mediator ( coefficient 0.581; p-value 0.000). Findings This confirm role BWM doubles as institution financing and empowerment . In theoretical , results This support theory Resource-Based View (RBV) and its importance financing accompanied by strengthening capacity business in a way holistic.

Tritya Eye Clinic Surabaya, as one of the developing eye health service providers today, faces a major challenge in providing optimal services for various patient segments, including BPJS Kesehatan participants, private insurance users, and general patients. Problems that occur with employees at the Tritya Eye Clinic, based on the results of a psychological test on September 9, 2024 on 24 employees, it was found that 22 employees had low/lacking emotional stability, in addition, based on personnel data in 2024, it was found that there were employees who committed violations with one of the causes being emotional stability based on the results of counseling conducted by the Head of HR. From the counseling, it was also found that employees have a desire for their well-being in the workplace, which is a trigger for expectations related to employee well-being and digitalization requires Tritya Eye Clinic to make changes that are expected to simplify work and minimize errors in work. The purpose of this study was to determine the effect of employee well being , emotional intelligence and job simplification on employee performance with employee achievement as an intervening variable on employees of Tritya Eye Clinic Surabaya. This study uses a quantitative method with primary data sources obtained from distributing questionnaires. The population of the study was employees of Tritya Eye Clinic Surabaya. The selection of respondents was carried out using the saturated non-probability sampling method with a total of 67 respondents . The data analysis method used descriptive analysis and SEM-PLS analysis. The results showed that the variables employee well being , emotional intelligence and job simplification had a positive and significant effect on employee performance through employee achievement on employees of Tritya Eye Clinic Surabaya.

The care of the dead in Islam is a fardhu kifayah obligation that every Muslim must know. However, awareness and understanding of the procedures of Tajhizul Mayit is still limited, especially among students. This study aims to integrate Tajhizul Mayit learning into the extracurricular curriculum at SMK Negeri 1 Panyabungan through lecture, demonstration, and hands-on practice methods. This activity involved 27 learners with an approach of initial observation, program design, and competency evaluation. The results showed that students experienced an increase in understanding and skills in taking care of the dead according to the guidance of Islamic law. In addition, this program also forms Islamic character, increases empathy, and social care of students. Although there were obstacles such as the lack of availability of practical tools, collaboration efforts with donors and social institutions succeeded in overcoming these obstacles. Positive responses from students and school administrators indicate that this program deserves to be a permanent part of extracurricular activities to increase the awareness and readiness of the younger generation in carrying out religious social responsibilities.

The legal mechanism of bankruptcy relies on the concept of debt, because the absence of debt undermines the fundamental purpose of bankruptcy as a legal institution to liquidate the debtor's assets to satisfy creditors' claims. Debt is the main criterion that must be met in order to be able to apply for bankruptcy, along with additional provisions such as having two or more creditors, as stipulated in Article 2, paragraph (1) of Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (Bankruptcy Law). Notaries who have completed the bankruptcy process and are undergoing rehabilitation to improve their good name cannot re-apply to become Notaries. Here, the Notary will lose his/her right to work to carry out his/her position simply because the Notary has or has been sentenced to bankruptcy by the court. This bankruptcy is simply the notary's inability to pay the debt owed to the creditor, not a criminal act. If associated with the provisions contained in the 1945 Constitution of the Republic of Indonesia, namely Article 28 letter d concerning Human Rights which explains that everyone has the right to work and receive fair and proper compensation and treatment in employment relations, the efforts made in this problem are handled in accordance with the law and will be a substantial obligation for the curator. Based on Article 1 number 5 (Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations), it states that a curator is an individual or an estate office appointed by the court to resolve and manage all problems of the bankrupt debtor's assets under the supervision of a supervising judge based on applicable laws. The citation of the law shows the clear jurisdiction of the curator over the debtor's property and assets.

Penilaian kualitas menjadi salah satu tolak ukur penting dalam menilai mutu pada suatu perusahaan, karena berdampak langsung pada peningkatan penjualan dan pendapatan yang mendukung pertumbuhan bisnis. Dalam penelitian ini, digunakan data hasil observasi langsung dari PT ABC, sebuah perusahaan percetakan offset yang berlokasi di Kemayoran, Jakarta Pusat. Fokus penelitian tertuju pada penilaian kualitas produksi plat pada mesin pre-press Kodak Trendsetter 800 CTP dan mesin Processor dengan pendekatan metode Overall Equipment Effectiveness (OEE). Berdasarkan hasil analisis, ditemukan bahwa kualitas produksi plat pada mesin mengalami perubahan yang dipengaruhi oleh jumlah plat cetak yang diproduksi serta persentase produk cacat. Lebih lanjut, melalui pendekatan Overall Equipment Effectiveness (OEE), teridentifikasi bahwa penurunan kualitas produksi disebabkan oleh perbandingan produksi plat dan tingginya tingkat kerusakan plat cetak. Untuk mengatasi permasalahan tersebut, disarankan dilakukan evaluasi menyeluruh terhadap kualitas cairan kimia konduktor, penyetelan mesin yang digunakan, serta optimalisasi waktu dalam proses pembuatan plat. Langkah-langkah perbaikan ini bertujuan untuk meningkatkan kualitas produksi plat pada mesin dan mendukung peningkatan produktivitas perusahaan secara keseluruhan.

Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.

Peningkatan konsumsi energi nasional akibat pertumbuhan penduduk mendorong urgensi pengembangan energi alternatif, salah satunya biogas.Penelitian ini bertujuan untuk membandingkan efektivitas tiga jenis starter kotoran ternak (sapi, kambing, dan kuda) yang dicampur dengan bahan utama sayuran kubis serta penambahan EM4 dalam produksi biogas. Penelitian dilakukan secara eksperimental dengan masa fermentasi 30 hari. Parameter yang dianalisis meliputi nilai pH, rasio C/N, CH?, CO, O?, dan H?S dan volume biogas. Hasil penelitian menunjukkan bahwa campuran limbah kubis dan kotoran kambing memiliki rasio C/N ideal (21,294), nilai pH netral (7), serta volume gas dan kandungan metana yang lebih tinggi dibanding perlakuan lainnya. Produksi gas metana terpantau selama 30 hari, dengan awal deteksi terjadi pada hari ke-20 hingga ke-25, terutama pada perlakuan starter kotoran kambing, Temuan ini menegaskan bahwa pemilihan jenis starter kotoran ternak memengaruhi keberhasilan fermentasi biogas, bahwa kotoran kambing merupakan bahan paling potensial untuk produksi biogas berbasis limbah sayuran. Penelitian ini berkontribusi dalam pemanfaatan limbah organik sebagai sumber energi terbarukan yang berkelanjutan

Keandalan mesin merupakan faktor krusial dalam industri Air Minum Dalam Kemasan (AMDK) untuk menjaga efisiensi dan kontinuitas produksi. Penelitian ini berfokus pada mesin blow moulding di PT. X Banyuwangi, yang mengalami downtime tinggi akibat pemeliharaan yang kurang efisien. Tujuan penelitian ini adalah mengidentifikasi sumber pemborosan dan meningkatkan keandalan mesin melalui penerapan Value Stream Maintenance Mapping (VSMM) dan Root Cause Analysis (RCA). Metode penelitian meliputi observasi langsung, wawancara terstruktur, dan analisis dokumen downtime serta data produksi. Hasil penelitian menunjukkan bahwa penerapan lean maintenance mampu mengurangi Mean Maintenance Lead Time (MMLT) secara signifikan: pemeliharaan piston dari 211 menjadi 115 menit (reduksi 45%), dan motor dari 131 menjadi 80 menit (reduksi 39%). Identifikasi pemborosan berdasarkan konsep seven waste mengungkap inefisiensi dalam transportasi, waktu tunggu, kesalahan proses, dan persediaan berlebih. Implementasi rekomendasi perbaikan berdasarkan RCA berhasil menurunkan frekuensi gangguan pada part kritis serta meningkatkan realisasi produksi mendekati target bulanan. Sintesis dari temuan ini menunjukkan bahwa kombinasi VSMM dan RCA efektif dalam meningkatkan efisiensi sistem pemeliharaan dan produktivitas operasional. Kesimpulannya, pendekatan lean maintenance yang diterapkan dapat meningkatkan keandalan mesin dan daya saing perusahaan, serta berpotensi diadaptasi pada industri manufaktur lainnya untuk mendukung keberlanjutan operasional.

This research aims to determine whether the budget formulation of the Merah Putih Village Cooperative is in accordance with the norms and statutory regulations as stipulated in Law Number 25 of 1992 concerning Cooperatives, particularly in relation to Article 33 paragraph (4) of the 1945 Constitution, which emphasizes the principle of independence in the national economy. The results of this study focus on optimizing the establishment of the Merah Putih Village Cooperative to support the formation of national-scale cooperatives that function not only as savings and loan institutions driving the economy, but also address the challenges and risks that may arise from the establishment of the Merah Putih Cooperative. First, the issue of economic scale is crucial. Operations at the village level are often limited by available resources and market reach. Second, human resource capacity is a determining factor. The management of funds amounting to IDR 3–5 billion requires financial, business, operational, and marketing management skills that are not always present in every village. Experience with Village-Owned Enterprises (BUMDes) shows that one of their main challenges is finding local residents who are truly skilled managers. Third, elite capture or control by local elites can become a bottleneck. In villages with weak governance, influential figures may abuse their authority to control the cooperative for personal gain. Similar occurrences are often found in grant programs from Ministries/Agencies or the private sector, where key individuals dominate and exploit these resources for their own interests. Fourth, the risk of fraud.

The objective of this study is to examine and evaluate the influence of job training and career development on employee performance, as well as to identify which of the two variables has the most dominant effect, specifically at the Department of Communication and Information Technology in Makassar City. This research applies a quantitative approach, utilizing multiple regression analysis with the support of SPSS software version 26.0. The purpose of this analysis is to identify key factors influencing employee performance. The findings reveal that job training has a significant and positive impact on employee performance within the department. In other words, job training contributes to enhancing employee performance, accounting for 62.3% of the observed improvements, while the remaining 37.7% is attributed to other variables not examined in this study. This indicates that job training plays a crucial role in improving performance. Similarly, career development also shows a significant positive effect on employee performance. The analysis suggests that career development is responsible for 77.8% of the improvement in employee performance, with the remaining 22.2% influenced by other external factors. This highlights the importance of career development initiatives in driving employee success.