The success of a business is the result that entrepreneurs want to achieve in running abusiness. A business can be said to be successful if it able to countinue to grow and generate incresed profiyd, this is certinlu influenced by factors such as how the perception of enterpreneurs in running a business. This research was conducted to see how the influence of the perception of enterpreneurs and the use of sharia principels on the success of UMKM in Bangko district, Merangin. The technique used in sampling is saturated sampling, which uses the entire population as a sample of 34 samples. The data used are primary data obtained directly through respondents using a questionnaire. The analysis used in this study is multiple linear regresision using SPSS. The ruslt showed that the entrepreneurs perception had an effect on the success of UMKM and the use pf sharia principles had an effect on the success of UMKM in Bangko sub district.

Adat is a way of life that has been passed down from generation to generation, sometimes considered sacred, so that when religion with rules/teachings that are considered new by the community becomes a new way of life, it becomes a problem to be considered as throwing away custom, or people who have forgotten the land, or are arrogant. , fanatic or dubbed uncivilized. From a religious perspective, Christians are divided into several interpretations. The attitude of rejection, which considers customs a sin with the assumption that everything in the world is sin (1 John 2:15-16). Meanwhile, other interpretations are fully accepting of adat. Custom is a gift from God, the fall of man into sin has damaged and confused traditional values, customary values need to be tested with the Word of God. This study uses a qualitative methodology with an interview and literature approach. The result of the research is that Christians should not reject customs, they only need to sort out what is contrary to God's word and what is not contrary to God's word. Customs that are contrary to God's word must be abolished, while customs related to God's word must be cultivated. Conclusion: Christian faith must be above customs because Christian faith is directly related to faith in Christ

Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD) merupakan sebuah sistem yang memberi kebebasan pada SKPD untuk menjalankan praktik bisnis yang sehat dengan tetap memprioritaskan kualitas layanan pada masyarakat. Tujuan diadakannya PPK-BLUD adalah untuk mewujudkan masyarakat yang makmur dan sejahtera. Status BLUD banyak diterapkan di lingkungan dinas kesehatan baik puskesmas maupun RSUD, salah satunya RSUD SLG yang berada di bawah naungan dinas kesehatan Kabupaten Kediri. Penelitian ini bertujuan untuk menganalisis kinerja keuangan RSUD SLG sebelum dan sesudah menerapkan PPK-BLUD. Variabel yang digunakan pada penelitian ini terdiri atas beberapa rasio keuangan seperti rasio profitabilitas, rasio likuiditas, dan rasio aktivitas. Metode penelitian menggunakan menggunakan metode kuantitatif dengan uji Paired Sample T-Test. Hasil pengujian statistik menunjukkan nilai signifikansi sebesar 0,01 atau kurang dari 0,05. Sehingga dapat disipulkan bahwa terdapat perbedaan signifikan pada kinerja keuangan RSUD SLG sebelum dan sesudah penerapan PPK-BLUD. 
 

Badan Usaha Milik Desa (BUMDes) memiliki peran penting dalam meningkatkan perekonomian desa dan meningkatkan usaha masyarakat dalam mengelola potensi ekonomi desa. Oleh karena itu, diperlukan pengelolaan keuangan BUMDes yang transparan dan akuntabel. Pengelolaan BUMDes diperlukan adanya sosok pemimpin yang dapat mendorong terciptanya tata kelola yang baik. Pemimpin diharapkan dapat menjadi panutan dalam mengimplementasikan nilai-nilai pembentukan BUMDes untuk kesejahteraan masyarakat. Penelitian ini bertujuan untuk mengeksplorasi peran kepemimpinan dalam mewujudkan akuntabilitas dan transparansi keuangan BUMDes dengan menghubungkannya melalui dua gaya kepemimpinan, yaitu gaya kepemimpinan transformasional dan transaksional. Metode penelitian menggunakan kualitatif deskriptif dengan pendekatan studi kasus pada BUMDes Samirono Mandiri. Peran pemimpin sangat penting, terutama jenis kepemimpinan transformasional, gaya kepemimpinan transformasional dapat memberikan inovasi dan mampu membangkitkan semangat anggota masyarakat untuk terlibat aktif dalam operasi BUMDes. Selain itu, pencapaian akuntabilitas dan transparansi dapat memenuhi kebutuhan seluruh pemangku kepentingan yaitu masyarakat, pengelola, dan pemerintah desa yang dalam hal ini memiliki kewenangan penuh dalam mendukung BUMDes.

Pandemi Covid-19 menjadi tantangan berbagai perusahaan terutama perusahaan terbuka untuk tetap menciptakan nilai pasar perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Leverage dan kebijakan dividen baik secara parsial maupun simultan terhadap penciptaan nilai pasar perusahaan. Sampel yang digunakan sebanyak 20 perusahaan di sektor finansial yang membagikan dividen pada periode 2016-2020. Dengan Teknik analisis regresi berganda data panel, maka didapat hasil pengujian hipotesis uji t   yaitu baik leverage  (Debt To Equity Ratio ) dan kebijakan dividen ( Dividend Pay Out Ratio) masing-masing  berpengaruh positif terhadap penciptaan nilai pasar perusahaan (Market Value Added). Demikian juga hasil uji F menyatakan bahwa leverage dan kebijakan dividen berpengaruh positif simultan terhadap penciptaan nilai pasar perusahaan
Kata kunci: Penciptaan nilai pasar, kebijakan deviden, leverage

The discussion in this journal will focus on how the marketing strategy of online business companies in capturing market share, especially the Generation Z who dominates the world's population today. The digital economy concept is not much different from the general economic concept, but what distinguishes it is the transaction system in carrying out economic activities. The results of the study explain that online motorcycle taxi companies such as Gojek have the power as pioneers of online motorcycle taxi companies in Jakarta, this is a solution for Jakarta residents, especially Gen Z whose population is very dense so that the existence of Gojek will greatly assist Gen Z residents in meeting their needs, especially the costs involved. cheap according to the site www.aturduit.com. Gojek's weakness is a problem that must be resolved by the operator because it is related to the company's internals in this case is the "naughty" driver. Threats in the Gojek company are a classic thing faced by every business whose orientation is profit and finally the opportunity for Gojek according to the author is very large because the community's need is very high for mass transportation. Danaprospera.id's market segmentation includes investors, entrepreneurs and Gen z or young people who are productive and innovative. This is strongly supported by the commitment of online loan companies that are not burdensome in terms of bureaucracy according to the www.modalrakyat.id website.

This study is entitled "The Effect of Service Quality on Customer Satisfaction at Seoul Korean Restaurant in Palembang". This study aims to determine the effect of service quality on customer satisfaction at the Seoul Korean Restaurant in Palembang. The problem of this research is whether service quality has a positive effect on customer satisfaction at the Seoul Korean Restaurant in Palembang. The type of research used is descriptive of the survey method. The research sample was 60 customers, and the data collected were primary and secondary. The analysis model uses simple linear regression, correlation, coefficient of determination, and hypothesis testing using a student t-test. The results showed a positive and significant effect of service quality on customer satisfaction at the Seoul Korean Restaurant in Palembang. This shows that quality service plays an important role in shaping customer satisfaction, but it is also closely related to creating profits for the company. The higher the quality of service provided by the company, the higher the satisfaction felt by the customer.

In recent years, the COVID-19 pandemic spread to Indonesia, causing losses for most companies. However, pharmaceutical companies were able to survive the pandemic, The sector which will benefit the most from the pandemic is the pharmaceutical sector, as its sales have increased. As sales increase, stock prices, profits, dividends, and the value of the company all increase. Consequently, the goal of this research was to determine the impact of dividend policy, capital structure, and company size on the company value of pharmaceutical companies listed on the Indonesian stock exchange during the period of 2017-2021. This is a quantitative research design with a sampling technique which utilises the purposive sampling method to obtain 4 companies that meet the requirements as research samples.  Multiple linear regression was used to analyze the data, with the independent variable dividend policy being measured with a measuring instrument (dividend payout ratio) DPR, Capital structure is measured using a DER (Debt to Equity Ratio) measuring instrument, company size is measured using a natural logarithm of total assets, and firm value is measured using a PBV (price to book value) measuring instrument. In the results of this research, dividend policy and company size were found to have no significant impact on company value, whereas the capital structure appears to have done.

This study investigated the role of financial literacy and social influence in the actual usage of digital payment as a fintech service systems in an effort to gather information and the degree of risk that users will experience, taking into account the advantages received. This study utilized a descriptive qualitative strategy coupled with a literature review method for data collection, namely the acquisition of data from publications and journals pertaining to the usage of digital payment systems. The data analysis technique employs the approach of deriving conclusions by objectively, systematically, and generally recognizing the many specific qualities of a message. The findings indicated that financial literacy and social influence have a substantial impact on the utilization of digital payment systems. The usage of digital payment services as a type of risky financial behavior raises knowledge and comprehension of financial goods, which will affect judgments on whether or not to utilize these products. This study is limited to a literature review and paves the way for future empirical studies to analyze the elements and dimensions of financial literacy and social influence in the usage of digital payment services in more depth.

Tourism is a travel activity carried out temporarily from the original residence to the destination area with the reason not to settle or make a living but only to fulfill curiosity, spend leisure or holiday and other destinations. One of the new tourism destinations that has a natural charm as if we are standing on a bumpy cloud. This new tourism destination is named after the country above the clouds located in Lebak Regency, Banten, Indonesia. The results of this study the role of social media marketing can introduce and popularize the country's tourism above the clouds located in the district of Lebak, Lebak and can affect the image of tourists about the quality of the destination and can also provide satisfaction and loyalty to tourists.