This study aims to calculate and analyze the Income Tax (PPh) Article 21 for permanent employees at SMA Swasta YPK Medan. PPh Article 21 is a tax levied on income received by employees working at institutions or companies. The research method used is descriptive quantitative with a case study approach, focusing on 10 permanent employees selected as the sample. The data used in the calculation of PPh Article 21 includes monthly gross income, marital status, number of dependents, and allowances received by each employee. The results of the study show that most employees do not have taxable income (PKP) because the total Non-Taxable Income (PTKP) exceeds their net income. The implications of this research highlight the importance of a better understanding of income tax calculations for employees, as well as the need for further monitoring to ensure tax reporting is done accurately and in accordance with the prevailing tax regulations.

Foreign Direct Investment (FDI) plays a critical role in shaping labor market dynamics in developing economies. This paper explores the effects of FDI on job creation, wage growth, and skill development. Using empirical data from Asia and Africa, the study examines sector-specific impacts and discusses policies to maximize the benefits of FDI while mitigating potential inequalities.

Penelitian ini bertujuan untuk menjelaskan apakah variabel word of mouth, promosi media social, dan reference group berpengaruh secara signifikan terhadap Keputusan pembelian pada UMKM jajanan kuliner di Pelabuhan kamal. Populasi peneliti ini adalah seluruh konsumen UMKM jajanan kuliner di Pelabuhan kamal dan diambil sampel sebanyak 45 responden. Pengolahan data menggunakan perangkat lunak SPSS versi 25. Metode pengujian hipotesis menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian maka diperoleh Nilai adjusted R Square sebesar 0.374 artinya pengaruh variabel independen terhadap variabel dependen sebesar 37,4% sehingga tergolong pada kategori moderat. Hasil menunjukkan bahwa variable word of mouth Secara parsial berpengaruh positif tetapi tidak signifikan terhadap keputusan pembelian. Sedangkan variable promosi media sosial berpengaruh negatif tetapi tidak signifikan terhadap keputusan pembelian. dan Secara parsial reference group berpengaruh positif dan signifikan terhadap keputusan pembelian. Secara simultan variable word of mouth, promosi media social, dan reference group berpengaruh positif dan signifikan terhadap keputusan pembelian.

the purpose of this service is to provide knowledge about Product Branding and Marketing Digitalization of Tofu, Tempe Toge Products to the Gunung Kendang Community. So far, product packaging has not provided maximum hygiene and marketing, especially in the previous product packaging which still used plastic bags which were not good for health. So that assistance is needed for development in product packaging, and digitalization of marketing in an effort to increase the economy and product marketing. The methods for implementing the community partnership program service activities include; Methods of interviews, questionnaires, site condition surveys and area analysis, communication with the head of the RT Gunung Kendang and discussions with people who produce Toge, Tempe and Toge in identifying needs and supporting facilities in the production process, and determining digital marketing concepts. Through this mentoring activity produced several achievements, namely; Tofu, tempe and bean sprout business actors in Gunung Kendang Village can provide products with more attractive packaging designs, are more durable and more hygienic.
 
 

The implementation of this service is motivated by the importance of mastering English in this day. Based on the facts in the field that the world of work demands English proficiency for applicants from all educational backgrounds. This is of course a concern for educators how to motivate students to like English from an early age. Therefore, the purpose of this service is to provide information about effective English learning strategies for Riau Islamic University students. The service team chose FKIP students as service participants on the grounds that they could increase their knowledge so they could master English well. It is hoped that FKIP graduates will be able to use their English language skills to get wider job opportunities and open up opportunities for them to be able to teach Indonesian to foreign speakers abroad. This activity was carried out online using a Google meeting which was attended by 29 semester 6 students. The service team divided the activities into 2 sessions, namely the first session was a presentation on English learning strategies and continued with a second session on motivating FKIP graduates with information on the benefits of mastering English for the world Work. The results of the dedication that has been carried out received a positive response from all participants. All service participants said that they gained additional knowledge about English learning strategies, were motivated to master English and increased their knowledge of mastering English vocabulary. So it can be concluded that the service mentioned above has provided benefits and knowledge about English, especially regarding English learning strategies for UIR FKIP students.
 

officers' limitations in their analysis of data at the population and civil registry service in Bandung. The majority of these issues are brought on by the apparatus's lack of knowledge and skill as well as the sparse availability of computers. The sub-district office does not have adequate data storage, and data management and display are not supported by technology. Implementation strategy using coaching and training. The instruction offered takes the form of fundamental knowledge on how to show district population data using Smart PLS. Its operations include instruction and support for using the Smart PLS application in the Cipadung Village to present and process data. To determine how well the trainees understood how to use the Smart PLS program, interviews and questionnaires were administered as part of the service. The customer assistance team provides clear and comprehensive explanations of the data display. The use of this Smart PLS software aids Kelurahan staff in comprehending and processing data. It is beneficial to sub-district authorities in their work with the taught apps.

Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan pengaruh online costumer review dan online costumer rating terhadap keputusan pembelian pada Aplikasi Shopee, untuk mengetahui pengaruh secara parsial  pengaruh signifikan online costumer review terhadap keputusan pembelian pada Aplikasi Shopee, untuk mengetahui pengaruh signifikan secara parsial pengaruh online costumer rating terhadap keputusan pembelian pada Aplikasi Shopee (Studi kasus Mahasiswa/i Universitas Andi Djemma kota Palopo Fakultas Ekonomi Prodi Manajemen Angkatan 2020). Populasi dan sampel dalam penelitian ini sebanyak 50 sampel dengan tekhnik pengambilan sampel teknik purposisive sampling yaitu, teknik penentuan sampel data yang didasarkan pada pertimbangan tertentu. Tekhnik pengumpulan data meliputi angket atau keusioner. Tekhnik analisis data mengunakan uji validitas, uji realibilitas, dan uji regresi linear berganda, dengan bantuan spss versi 21 for windows. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara simultan Online Costumer Review (X1) dan Online Costumer Rating (X2) berpengaruh terhadap keputusan pembelian pada Aplikasi Shopee (studi kasus pada Mahasiswa/i Universitas Andi Djemma Fakultas Ekonomi Angkatan 20 di kota Palopo). Secara parsial Online Costumer Review (X1) tidak berpengaruh signifikan terhadap keputusan pembelian. Secara parsial Online Costumer Rating (X2) berpengaruhsignifikan terhadap keputusan pembelian.

This study aims to determine the effect of work environment, incentives, work experience on employee productivity at UKM Roti in Sayung Demak. The population of researchers is all employees who work in UKM Roti in Sayung Demak, the sample that has been determined in this study amounted to 61 respondents using non probability sampling with saturated sampling technique method (census). Data analysis in this study using the SPSS 24 program. Hypothesis testing with multiple linear regression approaches. The results of the analysis and discussion show that the variables have a persial effect, namely; Work Environment has a positive and significant effect on Work Productivity, Incentives have a positive and significant effect on Work Productivity, and Work Experience has a positive and significant effect on Employee Productivity at UKM Roti in Sayung Demak.

Tujuan penelitian ini dilakukan untuk mengukur sejauh mana pengaruh variabel harga dan kualitas produk memiliki pengaruh positif dan signifikan terhadap keputusan pembelian kerupuk ikan UMKM Lamora Desa Socah Kabupaten Bangkalan. Populasi penelitian ini adalah seluruh konsumen kerupuk ikan Lamora dan diambil sampel sebanyak 40 responden. Pengolahan data menggunakan perangkat lunak SPSS versi 25. Metode pengujian hipotesis menggunakan analisis regresi berganda. Berdasarkan hasil penelitian maka diperoleh Nilai adjusted R Square sebesar 0,495 artinya pengaruh variabel independen terhadap variabel dependen sebesar 49,5% sehingga tergolong pada kategori moderat. Hasil menunjukkan bahwa variabel harga berpengaruh negatif tetapi tidak signifikan terhadap keputusan pembelian. Secara parsial kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian. Secara simultan variabel harga dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian.

This study aims to determine the application of the 7P marketing mix marketing mix to UMKM Crab Food MC, Teluk Lerong Ulu Village, Samrinda City. This research was conducted from May 2022 to April 2023 at UMKM Crab Food MC. The sample size is 21 respondents using purposive sampling and accidental sampling methods. The results of the study show that MSME Crab Food MC has been quite effective in implementing the 7p marketing mix marketing concept well. The variables that are already good include product, price, promotion, process and people or 5P which have been maximally carried out by MSME Crab Food MC. In addition, variables that must be improved include place variables, and physical condition variables, (2p) as well as being more creative in promoting existing products. This is based on the results of a simple SWOT analysis of marketing mix variables. Therefore the owner can increase marketing mix variables that are not yet optimal so that MSME Crab Food MC can develop better and get maximum profits