Regional competitiveness cannot be separated from innovations developed by a region. The existence of innovation can increase competitiveness whose purpose is the development and welfare of its people. The ability of the Region to increase competitiveness depends on the ability of the Region to find and determine the driving factors of competitiveness and tap economic policies that focus on transforming accelerated economic growth of the region. The purpose of this study is to analyze the competitiveness of the innovation ecosystem of districts and cities in Gorontalo Province. The research method used in this study is a descriptive analysis that can provide an overview and geographical distribution of Gorontalo Province which is then calculated quantitatively. The indicators covered in the innovation ecosystem under study are then tabulated using a standardized score measure which is a statistical method of the Asia Competitiveness Institute (ACI). The results showed that of the six districts and cities in Gorontalo Province studied, three of them had a competitiveness score above average, namely Gorontalo City, Boalemo Regency, and Bone Bolango Regency.

The purpose of the reseach was to determine the effect of public satisfaction on public services at PT.Jasa Raharja as the represent of Surabaya which was mediated by the perception of the insurance constitution (UU no 33 and 34 of 1964). This is a type of comparative causal research using a quantitative approach, using primary data supported by a questionnaire tool with public respondents in the management of insurance services, in this case the heirs/families of accident victims in making claims for compensation to PT Jasa Raharja as the represent of Surabaya.The population in this reseach cannot be determined (Infinite Population). so that way the sampling method used Nonprobability Sampling which is a sampling technique by not providing the same opportunity for each element or member of the population to be selected as a sample, with a set sample of 52 respondents who during data collection they carried out the management of compensation at least 2 times. the questionnaire as an instrument was processed using the SEM approach of Warp PLS 6.0.The result of reseach showed service quality, trustment, had a positive impact on the level of satisfaction of the people who used the services of PT Jasa Raharja as the Represent of Surabaya, but the responsibility for using the services had a negative impact on the level of public satisfaction, service quality and trust in mediating perceptions of insurance constitution policies. has a positive and significant impact on the level of public satisfaction, while the responsibility mediated by the perception of the insurance constitution policy has a negative and significant impact on the level of public satisfaction.Recently, it was found that the level of public satisfaction with accident insurance services at PT Jasa Raharja as the Represent of Surabaya depends on the behavior of company employees in providing services.

Credit to Sector private is known as financial resources given to the private sector, including loans and advances, non-equity securities purchases, trade credits, and other receivables, that establish a claim for recovery. In a variety of ways, financial institutions contribute significantly to peoples socio-economic development. The relationship between economic growth and credit to private sector has attracted attention among scholars in the recent past who have articulated empirical and theoretical studies on the relationship between economic growth and credit to private sector. Corruption has been rampant among COMESA counties. This article incorporated the moderation effect of corruption in the private sector access to credit and found that, tough positive, corruption does not influence credit to private sector. This can be alluded to the fact that, any investor not necessarily bribe to get credit for the business. To improve credit access, the cost of credit must be reduced, the interest rate cap removed, and the collateral registry must be expedited. The insufficiency of credit expansion had a negative impact on economic growth in countries in COMESA trading bloc.

The study aims to conduct a conceptual review of ethical investment research based on Widyawati (2019). Through the conceptual review method, the research obtained 70 relevant articles. The results of the literature analysis conclude that there is a development of ethical investment studies and in general it is divided into four main themes, namely (i) investor behavior studies, (ii) ethical investment development studies, (iii) ethical investment performance studies and (iv) ethics and religious-based investment studies (stock of sin stocks category). The studies of investor behavior focuses on examining the characteristics of ethical investors such as motivation, investment patterns and the basis for making investment decisions. The studies of ethical investment development emphasizes the description of ethical investment in a particular area, the argumentation of ethical investment theory and the role of participants in the ethical investment market, including ethical investment mechanisms, namely screening and shareholder activism. The studies of ethical investment performance focus on the performance by comparing the return on ethical investment with its benchmark (nonethical investment). Meanwhile the studies of ethical and religious-based investment (stock of sin stocks category) focuses on testing implementation of negative screening of sin stocks, testing the performance of sin stocks and testing the relationship between sin stocks with certain themes.

Supply chain performances have been touted as improving the performance of organizations which participates in advance planning system. As a result, managers not only have to re-establish their companies to produce higher-quality products and services, decrease waste, respond rapidly to the market, but also to handle their supply chain performance efficiently. However, supply chain performance has received attention and focused on the adaptation of technology to facilitate supply chain performance, but still significant gaps remain in the literature. Most organizations are faced with an array of challenges as they strive to compete in today’s dynamic global markets. Main aim of the study was to determine the conditional effect of supplier relationship on the relationship between advance planning system, and the supply chain performance via. The study was anchored on positivist paradigm and employed explanatory research design. A target population of 591 manufacturing firms of sample of 233 firms were studied. Questionnaires were used as a method of collecting data. The collected data was analyzed using multiple regression models. Results showed that supply advanced planning system significantly influences supply chain organizational performance positively (ß=0.6769,p=0.000 < 0.05). Further, supply chain agility (SCA) significantly affected the supply chain organizational performance (SCOP) with coefficients and the probabilities ß=0.2730 (p=0.000 < 0.05). Further, the effect of supplier relationship (SR) on relationship between supply chain advanced planning system (SCAPS) and supply chain organization performance (SCOP) was strongly positive (ß=.0600,p=0.0049 < 0.05). The moderated mediation further was positive (ß = 0.0451) and significant while mediating role of supply chain agility became insignificant to influence supply chain organizational performance. The difference association between insignificant mediating effect of SCA and significant moderated mediation effect can be attributed to the strong moderating role of SR on the link between supply chain advanced planning and the organizational performance. Meaning the supplier relation is critical player because of its effect. In conclusions that supply chain advanced planning improves performance of the overall value of the supply chain by reducing costs and increasing efficiency with leaner operations. It is incredibly significant for manufacturing firms to enhance supply chain organizational performance of the firms competing in global markets to respond to the competitive challenges they encounter in the industry and leveraging these skills to gain a competitive advantage over other. It is a strategic decision for the manufacturing firms to maintain their long-term effectiveness in variable and movable market conditions and to attach importance to agility to be successful. Agile innovation is expressed as shifts in instruments, procedures and initiatives that enable the creation of a facility or business under uncertain circumstances. Agile manufacturing firms should not only encourage facility to adapt efficiently to consumer requirements but also includes reacting with the unpredictable speed to quickly respond to operations and strategic alliances

Organizational citizenship behavior (OCB) refers to a set of voluntary and optional behaviors that are not considered the person’s obligation; however, they are adopted by the person, and they can improve the organizational tasks and roles. This research aims to explain the effect of the dimensions of organizational citizenship behavior (OCB) on customer satisfaction in a case study of Saman Bank branches in Tehran. The results of the research can direct the organizational managers towards success, especially in service organizations. In terms of purpose, the research is an applied one, and in terms of data collection, it is a descriptive survey study. The population includes two groups; the first group consists of the Bank employees in the selected branches of Tehran, and the second group consists of the Bank customers with an infinite number. The research validity was evaluated based on face validity, reliability was evaluated based on Cronbach’s alpha coefficient, normality of data distribution was checked by the Kolmogorov-Smirnov test, and the studied constructs were approved by confirmatory factor analysis and structural equation modeling. According to the results, organizational citizenship behavior has a significant direct and positive effect on customer satisfaction.

In recent year, when the 4th industrial revolution explored around the World, digital age has opened a new trend of payment. One of its achievement is using fin-tech to develop bank and finance field. Following that trend, there are many fin-tech companies established in Vietnam now. The fast increasing in the number of Vietnam start-ups of the financial services sector has attracted the attention from society. However, Fin-tech in Vietnam is still facing with many problems, such as the lack of legal system to govern inclusive activities of fin-tech companies. In this article, the author will give some statistic and information of status using Fin-tech in Vietnam. The author will analyze the problems Vietnamese fin-tech company facing now. Then, the author will give recommendation some solutions to improve the stature of Fin-tech in the next period. To do this research, the author use many methodologies such as using data base of some organization, analysis and assessment them, make survey, refer regulation and law of Vietnam, etc.

Culture and the environment greatly affect the types of products sold by SMEs, Klungkung Regency is one of the areas producing Balinese woven fabrics, namely endek, endek fabric is the main commodity that is the flagship product of the Province of Bali. Law No. 23 of 1997 stipulates that every business entity and person carrying out commercial economic activities must be able to carry out environmental care. Green Accounting is an accounting activity that includes and calculates the costs of prevention and costs caused by the operational activities of a company that directly or indirectly affect the surrounding environment and is not only limited to nature, but also customs, social and community life in general. This type of research is a descriptive qualitative research located in Klungkung Regency, Bali Province. The sampling technique used in this study used a stratified random sampling technique. The data used in this study are primary and secondary data. The analytical technique used in this research is to make observations, interviews, and documentation of activities. The criteria used to check the validity of the data are: 1.Credibility, 2.Transferability, 3.Dependability, 4.Confirmability. The results showed that most of the endek handicraft SMEs in Klungkung Regency, Bali Province did not understand and apply green accounting in their business activities, this is because the businesses owned by respondents are on average small businesses that are still managed traditionally, although there are several businesses. Large professionally managed. However, most business actors understand the concepts of accounting and green accounting in different terms, which are associated with Balinese culture, namely punia.

Kenya’s export performance is still constraint by high level of inflation, high-interest rates, low savings, low investments, and fluctuating exchange rates. Generally, Kenya’s exports have performed dismally in the recent past. It is not yet clear as to whether this poor export performance can be attributed to exchange rate volatility since, existing empirical evidence show mixed findings. The study sought to establish the impact of exchange rate volatility on Kenya’s exports performance for the period 1974 – 2018. Autoregressive Distributed Lag model (ARDL) with bounds test was estimated and it was found that ARCH term t-ratio was significant which indicated that exchange rate is volatile. exchange rate volatility, terms of trade, inflation money supply and trade openness were significant. Based on these results, it is recommended the government should reconsider exchange rate policies that will prevent high exchange rate fluctuations, suggests that the monetary authorities in the Kenya should come up with monetary policy strategies that will help drive the economy better are necessary for economic expansion, Kenya should maintain its market determined exchange rate and implement a monetary policy aimed at confining inflation to levels that are at par or lower than those of trading partners, the government should review trade policies and take advantage of trade openness to reap from trade liberalization. The study further realized interdependence between exchange rate stability, macroeconomic stability and export performance and hence policy makers need to consider the existing degree and likely effects of exchange rate volatility while designing, developing and implementing trade policies in Kenyan Economy.

This research paper employed a descriptive research design to create a socio-economic community profile of Brgy. Gupa, Dipaculao, Aurora that can be used in formulating suitable extension program for the community. Results showed some aspects that can be the center of future development programs in the community. The weaknesses found were educational attainment, lack of health facilities, use of illegal drugs, and underutilized coastal resources. It was suggested that extension programs must revolve around these key areas. It was also recommended to conduct further needs assessment that will look on aesthetic and cultural resources of the community.

The purpose of this study are to analyze The Effect of Employees Job Satisfaction and Work Motivation on Turnover Through Work Commitment at Bhayangkara Lumajang Hospital. This study including explanatory research. Samples of this research are employees Bhayangkara Lumajang Hospital as many as 48 respondents. The analysis used in this research is path analysis. The result showed the job satisfaction does not significantly influence on work commitment the work motivation significantly influence on work commitment the work commitment significantly influence on turnover the job satisfaction does not significantly influence on turnover the work motivation does not significantly influence on turnover the job satisfaction does not significantly influence on turnover through work commitment the work motivation significantly influence on turnover through work commitment.

Employee performance is something that needs to get the attention of an organization in order to achieve the goals that have been proclaimed. This study aims to determine the effect of leadership style, work incentives and work motivation on employee performance at the Banyuwangi Regency Revenue Agency. The population in this study were employees of the Banyuwangi Regency Regional Revenue Agency, which totaled 101 employees. The sampling method used is a saturated sampling technique or census. The measuring instrument in the form of a questionnaire was used to conduct this research. Validity test and reliability test are used to test whether the measuring instrument is feasible to use or not. The data analysis method in this study uses PLS (Partial Least Square) using the Smart PLS application program. The results of the statistical test of this study state that leadership style has a significant effect on employee performance. Work incentives have a significant effect on employee performance. Work motivation has a significant effect on employee performance.

This study aims to analyze the factors that influence the millennial generation who are not motivated to work in the agricultural sector. The research approach used is quantitative research. With data analysis, namely multiple linear regression analysis with variable Y unmotivated millennial generation working in the agricultural sector, Variable X consists of income, future, employment status, technology, uncertainty, and knowledge. The results of this study are, that the factors that influence the millennial generation are not motivated to work in the agricultural sector significantly, namely income and knowledge, while the future factors, employment status, technology, and uncertainty have an insignificant effect.

This study aims to analyze the factors that influence the millennial generation who are not motivated to work in the agricultural sector. The research approach used is quantitative research. With data analysis, namely multiple linear regression analysis with variable Y unmotivated millennial generation working in the agricultural sector, Variable X consists of income, future, employment status, technology, uncertainty, and knowledge. The results of this study are, that the factors that influence the millennial generation are not motivated to work in the agricultural sector significantly, namely income and knowledge, while the future factors, employment status, technology, and uncertainty have an insignificant effect.

The employees inability to deal with stress and allow it to drag on results in the mental and emotional state of the employee, which will eventually affect his performance. Organizational culture becomes a part of the life of an organization that affects the attitudes, behavior, and performance of employees in achieving organizational goals. This study aims to analyze the influence of work stress as a moderation between organizational culture and employee performance in medical device companies. The type of research used is descriptive quantitative, and explanatory research. This research was conducted at PT Sumut Jaya Makmur, in April 2022. The total population in this study was 102 people, with sampling techniques using a total sample. Data collection techniques use questionnaires and in-person interviews. The research instrument carried out validity and reliability tests.

This study aims to examine the role of Intellectual Capital in moderating the effect of Competitive Advantage on MSME Performance. Resource-Based View Theory (Barney, 1991) and Porters Strategic Generic Theory (1980) underlie this research. Primary data was collected using a survey method of 100 MSME managers throughout Bali. The data analysis method used is to use a structural model equation approach with the help of SmartPLS 3.0 software. The results showed that the cost leadership strategy, differentiation strategy and intellectual capital had a significant positive effect on the performance of MSMEs. However, intellectual capital is not able to moderate the effect of cost leadership strategy, differentiation strategy on MSME performance in Bali.

Nowadays, entrepreneurship activities in Indonesia are still low, especially in agriculture. A countrys economy increases if an individual or the human resources are doing business in agriculture. This study analyses factors affecting East Java agricultural students intention in agriculture.

The financing decision is one of the most important financial decisions of a company. This decision involves various financing methods among which companies in general and small and medium-sized enterprises (SMEs) in particular can make a choice for their financial needs. Our article aims to analyze the financing methods of Moroccan SMEs. To do this, a qualitative study through semi-structured interviews was conducted with a sample of thirty enterprises. We focused on SMEs in the fishing sector in the region of Laayoune Sakia Elhamra. We used the Nvivo analysis software to analyze our quotes. The results of our study allowed us to deduce the perceptions of the managers towards the different traditional financing methods and in particular the solidarity finance.

Risk management is a field that exists within the subject area of project management deals with the identification, monitoring and mitigation of risks. It is seen as the effect of uncertainty on objectives so this process serves as an optimization of the project delivery process to ensure that the project objectives are achieved. Risk results from a variety of factors like design problems, technological complexity and lack of experienced personnel. Managing these risks involves contemplating actions or measures. The study aimed at assessing risk management factors delaying construction project in Nigeria. The objectives were to examine the factors that influence the development of risk management in the construction industry and identify the level of knowledge, experience and barrier to risk management practice. The research approach adopted for this study was quantitative design. To cover the study area effectively, a field survey was utilized inform of a structured questionnaires for the major study population and anchored with semi-structured interviews for the secondary population and other relevant secondary data. 70 Professional Project Managers were sampled from different construction firm. Hence, 70 questionnaires were administered while 40 questionnaires were properly filled and returned for collation represents 57.1 response rate. Statistical tools was used for the study. The result confirms showed that Change in climactic condition is the major factor that influences the development of risk management in Nigerian construction industry. Result also suggests that majority of the respondents upheld the relevance of risk management practice in project management. The implication is that most though Professional Project Managers understood the relevance of risk management in the construction industry, they should always make provisions for uncertainties through effective risk management strategies.

QRIS is a standardization of Quick Response Code as a technology for payment methods set by Bank Indonesia since January 2020. This standard was formed to provide an easier and more efficient non-cash payment method. This study aims to analyze the influence of the use of trust, benefits and risks on the use of QRIS on students of the Faculty of Economics and Business, Warmadewa University. The sample of this study amounted to 98 respondents who were taken based on simple random sampling technique and the data collection instrument used was a questionnaire. The results of this study indicate that the use of trust has a negative and insignificant effect on the use of QRIS, the benefits have a positive and significant effect on the use of QRIS, and the risk has a negative and insignificant effect on the use of QRIS. Taken together, the effect of trust, benefits and risks have a positive and significant impact on the use of QRIS at the Faculty of Economics and Business, University of Warmadewa.

 Customer loyalty has become an interesting issue in the field of marketing. This customer loyalty arises because of the influence of the satisfaction felt by customers. Imaging is an important stage for hospitals because it can encourage customer loyalty. Customer service is a very important element to foster customer satisfaction which ultimately fosters loyalty to customers. This study aims to examine the influence of hospital image and service quality on customer loyalty through patient satisfaction.

Objective: This study is intended to investigate the impact of Liquidity Risk of licensed Commercial Banks in Sri Lanka. Methodology: In this study, four key variables such as Loan to deposits Ratio, Statutory Liquid Asset Ratio, Non-Performing Loans and Liquidity Gap have been taken as the independent variables. Return on assets, Return on equity and Net Interest Margin have been taken as the dependent variable for a period of ten years from 2011 to 2020 as convenience samples. To analyze the data Pearson’s correlation analysis and multiple regression analysis were used. Findings: There was a positive relationship between Loan to Deposit and ROA.ROE and NIM and SLAR had positive relationship with ROA and negative relationship with ROE and NIM. As well as NPL and LG showed negative relationship with ROA and ROE and positive relationship with NIM. This study is useful in understanding the factors of liquidity risk and their impact on the financial performance of the banks and based on these findings can be maintained proper liquidity position.

ERP is a powerful tool which enables us for enterprise-wide information collection, interpretation, analysis and distribution. The organisational performance always depends upon the employees satisfaction i.e. employees must enjoy their work and job rules. ERP can increase efficiency, revenue and profit but initial implementation require a team effort and many staff members may involve in the process. If any organisation opts for ERP first of all the selection, implementation and well-organised utilization of the right ERP package for benefits and satisfaction of employees is very important.Nowadays Technical Education Institutions are rapidly transforming their setup into employee benefits-orientedcultures and strive in providing them comfort. In this paper, an effort is put to find out the quality service of ERP and employee satisfaction in Technical Education Institutions of ODISHA.

One of the factors affecting employee performance is leadership style. Leadership is one of the easiest to observe phenomena, but the most difficult to understand. As an important factor that moves, directs, and coordinates various other factors in the organization, leadership has been defined by individual traits. This study aims to analyze the influence of leadership as a moderation between organizational culture and employee performance. The type of research used is descriptive quantitative, and explanatory research. This research was conducted at CV Medan Mas Kontraktor, in March 2022. The total population in this study was 99 people, with sampling techniques using a total sample. Data collection techniques use questionnaires and in-person interviews. The research instrument carried out validity and reliability tests. The data analysis was used using univariate, bivariate, and multivariate analysis, namely multiple regression tests, determinant coefficients, F tests, and T-tests.

Performance is the achievement or achievement of the tasks assigned to employees since the progress of the company is determined by the performance of all its employees. Employee performance can be influenced by competence, compensation, work environment, leadership, supervision, and other factors. This study aims to examine the Effect of Competence, Compensation, and Work Environment on Employee Performance at Pt Bina Bersama, Medan. This study was located at PT Bina Bersama, Medan, the total population in this study was 52 people, a sampling method with total sampling. Data collection using questionnaires, interviews, and observations. This research is testing his hypothesis using inference analysis techniques. The statistical analysis of inference used is multiple linear regression analysis. This analysis aims to find out the relationship between free variables and the bound variables studied. This analysis technique will provide an answer to the hypothesis that states free variables and bound variables have simultaneous and partial effects. The competency variable has a positive influence partially, on employee performance with a regression coefficient value of 0.852. The compensation variable has a partial positive influence, on employee performance with a regression coefficient value of 0.493. The work environment variable has a partial positive influence, on employee performance with a regression coefficient value of 0.314. The results of the data analysis obtained a calculated F value of 74.456 greater than Ftabel (2.84) and a sig value smaller than 0.05 which means that competence (X1), compensation (X2), and work environment (X3) have a significant simultaneous effect on employee performance. In conclusion, simultaneously and partially it can be seen that the variables of competence, compensation, and work environment have a significant effect on employee performance.

The purpose of this study is to determine the effect of ROA, ROI, DER, and CR on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2017 – 2021. Any data required is official data from annual financial reports originating from BEI. The method in taking the sample using the method of purpose sampling. There is a test used consisting of the classical assumption test which is part of the normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, panel data regression test, coefficient (R2), hypothesis (T test), hypothesis (F test). Adjusted R Square value has 41.1% influence on firm value and the rest 58.9% influenced by other variables. The results of the research are: (1) the return on assets, Return on Investment, Debt to aquity ratio variables have an effect on firm value. (2) Current ratio variable has no effect on firm value. (3) The effect of ROA, ROI, DER, CR simultaneously on firm value.

The emergence of digital technology (DT) or information and communication technology (ICT) has created a drastic change in business practices which presents a serious challenge to the success of the implementation of the inclusive development strategy in Indonesia. This chapter discusses how the digitalization process occurs in micro and small enterprises (MSEs) in Indonesia and what are the main challenges faced by this business group. The study that underlies this chapter focuses on MSEs in the manufacturing industry in Indonesia. It shows that only a very small number of MSEs utilize digital technology, especially e-commerce for marketing, although the percentage varies by industry group. There are some causes, including a lack of insight or knowledge about the importance of digital technology especially in facing competition, limited capital, lack of ICT infrastructure in their area, and entrepreneurs think no need to use the Internet or e-commerce because they only sell their goods in the local market in small amounts.

The protean nature of poverty does not make it easy to understand, as it is a concept that can be seen from several angles (sociological, anthropological and economic). However, the aim of this paper is to provide a measure of multidimensional poverty in Cameroon. In other words, to make a multidimensional analysis of poverty. To achieve this, the fuzzy logic approach of Lotfi Zadeh (1965) would be ideal, as it appears to be the appropriate tool for specifying such vague concepts as poverty. Using the third Cameroonian household survey (ECAM3), we were able to identify the different poverty groups. This enabled us to construct a multidimensional poverty index in three stages. First, the non-monetary dimensions were selected, then the deprivation indicators were extracted and finally the results were aggregated. Because of the calculations, the fuzzy poverty index in Cameroon is 0.6010. This indicates that 60.10% of Cameroonian households are structurally poor. Disaggregating this index by region, stratum and gender of the head of household, shows that the Far North region has the highest fuzzy proportion (P=0.7367), while the two major metropolises of Yaoundé and Douala have better scores. For the most part, rural areas are the poorest with a fuzzy proportion of (0.7463), while female-headed households are the most indigent (P=0.6264). Analysis of the deprivation indicators shows, however, that the supply of drinking water (0.7657), the mode of disposal of wastewater (0.9501), the level of education of heads of households (0.7430) and household income (0.9051) are those that accentuate the poverty of Cameroonian households. Of the ten regions of Cameroon, the Far North (0.1585), the North West (0.1452) and the West (0.1161) are those that contribute most to poverty.

Social Cognitive Theory or abbreviated as SCT is the main basis in conducting this research to determine the effect of inclusive leadership on innovative work behavior with creative self-efficacy as a mediating variable. This research was conducted in several provinces in Indonesia involving 176 education personnel spread across private universities. The analysis process in this study using Structural Equation Modeling (SEM) with Amos 6.0 software, found results that inclusive leadership was able to influence innovative work behavior. The same thing also happens to creative self-efficacy which is able to directly affect innovative work behavior.

This paper aims to study the interaction of corruption control in the relationship between foreign direct investment (FDI) and economic growth in North African countries. To achieve this, econometric estimates were made using the Generalized Moments Method (GMM) in dynamic panel of the Five North African countries over the period from 1996 to 2019. The results obtained show that FDI combined with corruption control although having a positive sign has no effect on the economic growth of North Africa. In light of these results, recommendations have been made to make the fight against corruption in the FDI-economic growth relationship more effective, through decentralization, streamlining of administrative procedures and relaxation of tax regulations.

The government continues to make efforts regarding the national economic recovery after the COVID-19 pandemic, especially for MSME entrepreneurs. One of them is through Omnibus law namely laws that focus on simplifying the number of regulations due to their nature of revising and repealing many laws. Harmonization of the Taxation Law in relation to MSME business includes General Provisions and Tax Procedures, Income Tax and Value Added Tax, with the aim of increasing economic growth and recovery, optimizing state revenues, simplifying rules, justice, certainty laws and improve taxpayer voluntary compliance. The purpose of this study is to provide input to: 1) the Bali Regional Tax Office regarding the recovery of Bali MSME businesses due to the covid pandemic so that taxpayers can recover their businesses. 2) Obtain empirical evidence of the effect of HPP cluster KUP and income tax on the stability of MSMEs in Bali. Novelty research is a touch of tax exemption for MSMEs with a turnover of up to 500 million. The expected finding is that DGT Bali will focus on business recovery and empowering MSMEs. This study uses primary data from interviews with SMEs. The analysis technique was carried out by using triangulation analysis. The results showed that the HPP of the KUP Cluster had an insignificant negative effect on the business stability of MSMEs in Bali, while the HPP of the Income Tax Cluster had a significant negative effect on the business stability of MSMEs.

This study aims to analyze the factors that influence the millennial generation who are not motivated to work in the agricultural sector. The research approach used is quantitative research. With data analysis, namely multiple linear regression analysis with variable Y unmotivated millennial generation working in the agricultural sector, Variable X consists of income, future, employment status, technology, uncertainty, and knowledge. The results of this study are, that the factors that influence the millennial generation are not motivated to work in the agricultural sector significantly, namely income and knowledge, while the future factors, employment status, technology, and uncertainty have an insignificant effect.

This study aims to determine the effectiveness of e-filing system usage for MSME taxpayers in Indonesia during the COVID-19 pandemic. Community activities’ restrictions on national scale cause taxation activities are also carried out online, including tax reporting accomplished by utilizing the e-filing system. The method used in this study is descriptive qualitative method with a literature study approach. Most of the literature data used is the implementation of e-filing system for MSME taxpayers during the COVID-19 pandemic in the year between 2020-2022. The results of the literature review showed that MSME taxpayers gave a positive response to the convenience and benefits provided by e-filing system. On the other hand, there are still MSME taxpayers who do not understand the system’s operation, thus requiring further assistance and socialization from the tax authorities.

Technology today is evolving at break-neck speeds offering multiple business opportunities. The creation of Machine Learning (ML) has altered a new dimension in todays business landscape.

Nurses as part of the hospital organization, of course, are required to be able to provide effective and efficient services. But in reality, the services received by patients are not in line with expectations, this can be due to a lack of supervision and the presence of conflicts between nurses. This study aims to analyse the effect of supervision on the performance of nurses with work conflicts as moderators at Royal Prima Marelan Hospital.