The Magelang branch of J.CO Donuts & Coffee is the market leader for the donut and coffee business in Magelang City. However, nowadays there are many brand competitors offering donuts and coffee similar to J.CO Donuts & Coffee. These competitors are both from multinational brands, based on observations via Google Maps it is known that there are 206 brands in Magelang in the form of cafes and donut businesses. because many competitors make consumers have many other choices and increase the possibility of customers choosing to enjoy coffee other than J.CO Donuts & Coffee. The research design used in this research is descriptive statistical research using a quantitative approach. In this study, the sample was taken using random sampling technique, the sample size in this study was determined by the Cochran formula, the calculation was rounded off to 96 samples. The data analysis technique used by the researcher is multiple linear regression analysis. The correlation coefficient value of 0.29 in the marketing mix means that any increase in the marketing mix will increase consumer satisfaction by 0.29 or 29%. The correlation coefficient value of 0.78 means that any increase in service quality will result in customer satisfaction of 0.78 or 78%. This means that the higher the work environment, the performance of teachers and employees will increase. This study concludes that the marketing mix and service quality affect customer satisfaction at J.CO Donuts & Coffee, Artos Mall Magelang branch..

This study aims to determine the calculation of the cost of production with the Activity Based Costing method at PT. Thanks to the Eternal Peace of Medan. The type of research used in this study is a qualitative research method. With data collection techniques, namely observation, interviews and documentation studies. The analysis technique used is descriptive data analysis technique using Activity Based Costing (ABC) method analysis. The research results show that the calculation of the cost of production at PT. Thanks to Damai Abadi Medan using the traditional method by adding up all fixed costs and variable costs where the traditional system uses the number of units produced as the basis for calculating the cost of production. Determination of Cost of Production based on the Activity-Based Costing System consists of two stages, namely the procedure stage first and second stage procedures. The Activity-Based Costing System uses more Cost Drivers, therefore the Activity-Based Costing System is able to determine more accurate results and does not cause cost distortions. The Activity Based Costing method produces more accurate selling prices for products compared to traditional methods. only cost drivers for all types of products.

The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e-tax application that can be accessed using a smartphone to make it easier for taxpayers to pay taxes.

Perdagangan elektronik, yang biasa dikenal sebagai "e-commerce," mengacu pada praktik melakukan transaksi komersial secara online melalui penggunaan jaringan seperti internet.  Transaksi ini mungkin termasuk pertukaran baik komoditas atau jasa.  Pertumbuhan jumlah situs web e-commerce yang berkembang secara signifikan, terutama di Indonesia selama beberapa tahun terakhir Persaingan bisnis tumbuh lebih keras dan lebih agresif dari sebelumnya.  Setiap pemilik toko atau aktor internet bisnis yang beroperasi secara online berusaha untuk mengalahkan satu sama lain dalam hal jumlah kunjungan yang mereka dapatkan.  banyak orang ke halaman web toko internet perusahaan yang mereka miliki.  Ada banyak strategi berbeda yang dapat digunakan untuk meningkatkan jumlah orang yang mengunjungi halaman situs web, khususnya bisnis online. Memanfaatkan blog, optimisasi mesin pencari, memasang iklan melalui google adsense atau halaman penggemar facebook, dan memanfaatkan media jejaring sosial adalah beberapa pendekatan yang lebih umum. Sebenarnya, pola ini telah meningkat selama beberapa tahun terakhir, seperti halnya penggunaan aplikasi seluler (instant messenger) yang tumbuh dengan kecepatan yang tidak kalah cepat dengan web bahkan mengalahkan sistem operasional pada web. Pada penelitian ini pendekatan yang akan dibahas secara lebih rinci adalah salah satu yang berkaitan dengan teknik untuk menggunakan mesin pencari optimasi, juga dikenal sebagai Search Engine Optimization (SEO).  Teknik-teknik ini akan digunakan untuk meningkatkan jumlah pengunjung yang masuk ke halaman situs web, dan juga akan digunakan agar halaman situs web dapat dideteksi atau dilacak dengan baik di mesin pencari.

Since early March 2020, the Covid 19 pandemic has hit Indonesia and brought a major disaster to the world of aviation. This is evidenced by the drastic decrease in the number of passengers and aircraft at Ende Airport. Travel requirements and PSBB policies discourage people from traveling by air. Ende Airport's operational activities have decreased drastically due to the Covid 19 pandemic. This study aims to find out what efforts have been made to recover and increase operational activities after the Covid 19 pandemic and what obstacles have become obstacles in efforts to implement recovery and increase operational activities at H. Hasan Aroeboesman Ende after Covid-19.pandemic.
The research was conducted qualitatively using primary and secondary data. Efforts to restore and increase Ende Airport operational activities after the Covid-19 pandemic are efforts originating from Ende Airport to improve and restore its airport operations after the Covid-19 pandemic.  This study uses qualitative methods, obtained from primary and secondary data. Primary data is done by data, observation, interviews, and secondary data is done by documentation and literature study. This research was carried out at Ende Airport in August and September 2022.
The results of this research are Ende Airport's efforts to improve and restore its post-pandemic airport operations, including: carrying out promotions, trying to create new flight routes, preparing places for rapid tests and coordinating with the local health office to administer vaccines. The obstacles that hinder this effort are the high ticket prices, the views of the public who are still worried about using air transportation services due to the Covid 19 pandemic and a lack of understanding about the requirements for people's travel by air transportation.

Dalam rangka memenuhi sebagian dari persyaratan guna memperoleh gelar Sarjana Ekonomi di Universitas Panca Sakti Bekasi, penulis telah melakukan penelitian pada Lentera Ilmu Cendekia yang bertujuan untuk mengetahui kebijakan yang diterapkan oleh Lentera Ilmu Cendekia terhadap penerapan metode pengakuan pendapatan dan pengaruhnya terhadap laba rugi perusahaan. Penelitian yang dilakukan adalah dengan peninjauan Lapangan (Field Research) dalam bentuk pengumpulan data keuangan seperti Laporan Neraca dan Laba Rugi pada periode 2020 dan Penelitian Kepustakaan (Library Research)) dalam bentuk pencarian teori-teori tentang metode pengakuan pendapatan.
                Hasil penelitian membuktikan bahwa selama periode tahun 2020 Lentera Ilmu sebagai perusahaan yang bergerak dibidang penerbitan yang baru tiga tahun berdiri telah menerapkan metode pengakuan pendapatan kontrak/cetakan selesai dimana pendapatan baru diakui setelah pengiriman/pencetakan selesai. Atas apa yang telah diterapkan oleh Lentera Ilmu selama periode 2020 dapat diambil kesimpulan bahwa Lentera Ilmu dapat menggunakan metode pengakuan pendapatan prosentase penyelesaian dimana pendapatan dapat diakui setelah pencetakan selesai.
                Kedepannya agar Lentera Ilmu memperoleh laba yang lebih besar, diharapkan perusahaan menerapkan metode pengakuan pendapatan yang tepat sehingga laba dapat ditaksir setiap tahunnya dan peningkatan kualitas dan kuantitas SDM agar hasil dicapai dapat menjadi lebih maksimal.

This research is to reveal the essence of the meaning behind cawet: a toponymic study of the naming of hamlets in the village of Sungede Wonosobo, by emphasizing the historical aspects of the facts on the ground. This article is a finding from descriptive research using onomastic theory, then analyzed historically to see its essence. The results of the study show that the naming of the cawet hamlet in Sungede village, Wonosobo district, is the name given by a hero who led the local community when expelling the Dutch colonialists named Simbah Cahyuda. The naming was based on the spirit so that future generations would not forget the services of the soldiers who in war some only wore cawet bare-chested. The implication of the research, our narrative experience brings understanding to the essence of a struggle not to see the physical but the essence of the action. The research is expected to contribute to the scientific history of Islamic education.
 
 

Education plays an important role in all aspects of human life. Education is the most effective tool to improve the quality of individuals to be more productive. Competition between formal educational institutions, especially at the Vocational High School (SMK) level, so that schools compete to improve the quality and quality of education to attract attention and seize market share and offer the services provided. Therefore, schools must design strong marketing strategies in order to make students interested and satisfied with the services provided. Several aspects that affect student satisfaction such as education costs, location and quality of service. This study aims to determine and analyze which factors are the most dominant influencing student satisfaction among education costs, location and service quality. The population in this study were 855 students at SMK PAB 2 Helvetia. With the Slovin formula, the number of samples obtained is 86 students of SMK PAB 2 Helvetia. Data were taken by distributing questionnaires to students which were then measured using a Likert scale. The data analysis technique used Multiple Linear Regression. This study uses SPSS 20 as data processing. The results showed that simultaneously the cost of education, location and service quality had a significant positive effect on student satisfaction. While partially the cost of education, location and service quality have a significant positive effect on student satisfaction.
 
 

The purpose of this study was to find out about the effect of facilities, service quality, and location on service user satisfaction at the Customs and Excise Service Office of the Middle Type Tanjung Emas Semarang. The population used is all service users of the Customs and Excise Supervision and Service Office (KPPBC) of the Tanjung Emas Middle Type Customs Office, Semarang. which amounted to infinity. Determination of this sample using accidental sampling technique. The number of samples used in this study were 40 service users. This research data analysis tool uses multiple linear regression.
The results of the study show that facilities have a positive effect on service user satisfaction. This is indicated by the calculated t value that is greater than t table, namely 3.092> 1.688, with a sig. of 0.000 <0.05 (significant). Service quality has a positive effect on service user satisfaction. This is with a calculated t value of 3.913 > 1.688, with a sig. of 0.000 <0.05 (significant). Location has a positive effect on service user satisfaction. This is indicated by the t-value which is negative, namely 7.396> 1.688, with a sig. of 0.000 <0.05 (significant).
 

Group companies grow and develop and many group companies cannot be controlled so that they can result in monopolies. The monopoly will occur in networks or business relationships owned by group companies. This relationship can be understood as a legal entity that has a relationship within the grub company.
This research method uses normative research, where normative legal research is research by collecting secondary data that is in accordance with the problem to be studied and then processed.
The results of this study explain that the responbility of the holding company to its subsidiaries in group companies is a legal relationship related to the parent and subsidiary companyes. This legal relationship after the merger, the parent company has the authority as the majority shareholder of the subsidiary. Therefore the parent company will control the operation of the subsidiary. The parent and subsidiary companies have different articles of a of association are a positive law where if the articles of association are violated it will result in the cancellation of the transaction. If the subsidiary is sued and the subsidiary violates the law, the party who is aggrieved will be sued, namely the subsidiary because based on the law, the subsidiary has its own responbilities in running the company.