This study aims to analyze the superiority of Pegadaian products in competition between Branch Service Units (UPC) using the Competitive Profile Matrix (CPM) technique at UPC Karanglewas and UPC Alun-Alun Purwokerto. The approach used is descriptive qualitative through case studies, with data collection through in-depth interviews, observation, and documentation. CPM analysis is carried out by identifying key success factors such as service quality, product variety, price, promotion, ease of access, company reputation, and digital product innovation. The results of the study show that UPC Karanglewas has a stronger competitive position with a CPM score of 3.65 compared to UPC Alun-Alun Purwokerto which obtained a score of 3.25. The main advantages of UPC Karanglewas lie in a more complete product variety, ease of access, and digital innovation, while UPC Alun-Alun Purwokerto excels in promotion. This study recommends that each UPC strengthen product differentiation, increase digital service innovation, and optimize promotional strategies to strengthen competitiveness in the national pawn.
 

The aim of this research is to analyze the influence of service quality, brand trust and advertising on purchasing decisions for Maxim transportation services in Batam City. This research uses descriptive research with quantitative methods and the sample used is 385 respondents who have purchased Maxim transportation services. research This was analyzed using SPSS version 25 software. The partial test results from this research show that the independent variables, namely service quality, brand trust and advertising, have a positive and significant influence on purchasing decisions for Maxim Transportation Services in Batam City.

The reason for this study was to determine the impact of brand image, product quality, and promotion on purchasing decisions of Pizza Hut consumers. The population is Pizza Hut customers, with a sample of 150 respondents taken using non-probability sampling techniques with purposive sampling method. PLS was used as an analytical tool in this study. This study shows that brand image has a positive, but insignificant, impact on purchasing decisions of Pizza Hut consumers. On the other hand, product quality has a positive and significant impact on purchasing decisions of Pizza Hut consumers. In addition, promotion also has a positive and significant impact on purchasing decisions of Pizza Hut consumers.

Penelitian ini menggunakan metode kuantitatif deskriptif untuk mengeksplorasi bagaimana kunjungan wisatawan berkontribusi terhadap pendapatan pajak hotel, dengan mempertimbangkan kepatuhan pajak sebagai faktor yang dapat memperkuat hubungan tersebut. Data yang dianalisis mencakup jumlah wisatawan serta penerimaan pajak hotel di Kota Yogyakarta. Pengujian dilakukan dengan analisis regresi moderasi dan uji statistik klasik. Temuan penelitian mengindikasikan bahwa kepatuhan pajak memiliki peran signifikan dalam memperkuat hubungan antara jumlah kunjungan wisatawan dan pendapatan pajak hotel, dengan peningkatan sebesar 58,3% (? = 0,764). Namun, jumlah surat teguran pajak sebagai indikator ketidakpatuhan berpengaruh negatif signifikan (? = -0,512), dengan setiap tambahan satu surat teguran dikaitkan dengan penurunan penerimaan pajak sebesar Rp67.485.288,8. Oleh karena itu, perlu ada peningkatan kepatuhan pajak di industri perhotelan untuk memaksimalkan penerimaan daerah.

This study explores how company size affects environmental costs and carbon emission transparency in Indonesia's metal and mining sector. Despite its economic importance, the industry contributes heavily to environmental harm. Analyzing secondary data from 20 listed companies, most are classified as large firms. Environmental cost reporting varies greatly, from IDR 35 million to IDR 708 billion. Five companies lack valid carbon data or fall short of OJK standards, while PT Trimegah Bangun Persada records the highest emissions. Larger companies tend to report more extensively, though not always comprehensively. The study highlights the need for stricter regulations to ensure environmental reporting transparency.

The development of financial technology has driven the emergence of various innovations in payment systems, one of which is the paylater service or "buy now, pay later." This service has been widely adopted by marketplace platforms to enhance consumer convenience. This literature review aims to analyze the impact of paylater services on the increase in consumerist behavior among marketplace users. The method used in this study is a Systematic Literature Review (SLR) of journal papers published from 2022 to 2025. Based on the review of various studies, it was found that easy access, quick approval processes, and minimal psychological barriers in making purchases contribute to increased frequency and transaction value among consumers. This review concludes that paylater services tend to encourage consumerist behavior, particularly among the younger generation who actively use digital platforms. The study recommends the need for digital financial literacy so that users can make wiser use of these services.

This research aims to analyze the influence of transformational leadership style and organizational culture on employee performance and examine the role of organizational commitment in mediating the impact of transformational leadership style and organizational culture on employee performance. The method used is quantitative with Structural Equation Model-Partial Least Square (SEM-PLS) analysis using the SmartPLS 4.1.0.9 program for data processing. The respondents in this research consisted of 139 employees, and the sampling technique was simple random sampling. The results of this study indicate that transformational leadership style does not significantly affect employee performance. Organizational culture and organizational commitment have a significant effect on employee performance. Organizational commitment can mediate the influence of transformational leadership style and organizational culture on employee performance.

This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhancing compliance. The study also recommends further research with broader variables and geographic coverage to deepen understanding and contribute to more effective policy reforms.

The poverty rate in Batang Regency remains high. One of the government's strategies to address this issue is through the implementation of the One Village One Product (OVOP) program, which aims to develop and promote distinctive products from each MSME across regions. However, a major weakness identified in the OVOP program is the limited access to capital among MSME owners, which constitutes a significant responsibility for the government. Strengthening MSME business capital can be achieved through loan facilitation and improved financial management practices, particularly by enhancing financial literacy. This study, based on a literature review with a qualitative approach, utilizes primary and secondary data from various sources. The findings reveal that OVOP-based MSMEs in Batang Regency demonstrate financial literacy rates as follows: (1) 50–70% possess knowledge of financial recording and management, and (2) a portion has systematically recorded business income and expenses. While these two aspects of financial literacy are relatively well adopted, knowledge related to financial access remains under 60%. The government's role in promoting financial literacy has so far been limited to educational and socialization activities, which have not been conducted consistently or sustainably

This study aims to analyze the entrepreneurial potential of Silayung coffee farmers in Karyamukti Village, Garut Regency, with a focus on financial management and coffee-based business practices. Using a qualitative approach involving interviews, observations, and financial document analysis, the study identifies opportunities, challenges, and strategies for coffee-based economic empowerment that can sustainably increase community income. The results show that although farmers possess significant potential in post-harvest processing and the marketing of value-added products, their primary constraint lies in limited financial management skills, including budgeting, cost control, and inadequate financial record-keeping. It is recommended that a comprehensive training program on business financial management be implemented, covering budgeting, tracking fixed and variable costs, and conducting profit and loss analyses. This would support business sustainability and significantly improve farmers' incomes. These findings highlight the importance of integrating financial management into coffee-based business empowerment strategies to enhance local economic competitiveness and long-term sustainability.