MSMEs are aware of the importance of paying taxes to finance government spending and national development, so taxpayers do not feel disadvantaged by tax collection or do not feel that taxes are a burden that will reduce their income, so that it can encourage someone to participate in realizing their responsibilities as a responsible taxpayer. obey. The problem is the low awareness of MSME taxpayers, so that the level of community compliance in carrying out tax obligations is still low which has an impact on decreasing state revenues. The problem is the low quality of the tax service for MSE actors, so that the level of public compliance in carrying out tax obligations is still low which has an impact on decreasing state revenues. The purpose of this study is to analyze how much awareness of taxpayers towards MSME taxpayer compliance. The purpose of this study is to analyze how the tax service services to MSME taxpayer compliance. Method of analysis This research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. The results of the study showed that there was a significant effect of taxpayer awareness on MSME taxpayer compliance in the city of Medan during the Covid-19 pandemic. Meanwhile, the tax service does not have a significant effect on the compliance of Medan City MSME taxpayers during the Covid-19 pandemic Method of analysis This research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. The results of the study showed that there was a significant effect of taxpayer awareness on MSME taxpayer compliance in the city of Medan during the Covid-19 pandemic. Meanwhile, the tax service does not have a significant effect on the compliance of Medan City MSME taxpayers during the Covid-19 pandemic Method of analysis This research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. The results of the study showed that there was a significant effect of taxpayer awareness on MSME taxpayer compliance in the city of Medan during the Covid-19 pandemic. Meanwhile, the tax service does not have a significant effect on the compliance of Medan City MSME taxpayers during the Covid-19 pandemic.

This have a look at aims to measure the effect of organizational culture, motivation, transformational leadership, performance of village officials through organizational citizenship behavior (OCB) in Trawas District, Mojokerto Regency. The sample used in this study was 100 village officials from Trawas District, Mojokerto Regency.

Paramedics, especially nurses, are the most dominant workforce in carrying out tasks in the management of hospital organizations. Therefore, it is very necessary to pay attention to the level of satisfaction and comfort of the nurses in working, in order to be able to do their work optimally. This study aims to analyze the influence of intrinsic and extrinsic motivation on nurse job satisfaction.

Local government financial performance is managed through local financial management. Regional financial management is the organization and management of existing resources or wealth in an area to achieve the desired goals of the area. The ability of the regions to achieve these goals is called the performance of local governments. In connection with the effectiveness of regional autonomy, the performance of regional governments in regional finance is highly required to finance regional activities through extracting regional original wealth. The problem is the low level of local taxes and regional levies, causing fluctuations in the financial performance of local governments which have an impact on the welfare of the people in North Sumatra Province. Analysis method This research is a simple regression analysis model using the eviews data processing tool. The use of regression analysis method in testing the hypothesis, first tested whether the model meets the classical assumptions or not. Classical assumption test consists of normality test, heteroscedasticity test, multicollinearity test and autocorrelation test, with panel data analysis, namely Ordinary Least Square (OLS), Fixed Effect Model (FEM) and Random Effect Model (REM).The results of the study have a significant influenceregional taxes and regional levies on the financial performance of local governments in order to improve the welfare of the people in the province of Sumatra North.

In addition, the village also has the capacity to generate money and enter it as Village Original Revenue. Because the idea of the village fund is equity and justice, the calculations also reflect those two things. Not to mention the problem of the Covid-19 Endemic which has had a strong impact on the welfare of rural communities. Therefore, the allocation of this formula takes into account the total population, poverty rate, area area, and geographical difficulties per village. Besides that, there is also such a thing as affirmation allocation. This is additional money to villages that are considered underdeveloped and very underdeveloped. The problem of the amount of village funds that will be received by every village throughout Indonesia raises concerns for many parties. There is the potential for mismanagement of village funds starting from budgeting, implementation, administration, accountability, and reporting. For this reason, in the context of administering village governance, accountability and transparency are required both in terms of finances, performance, and compliance with laws and regulations. The purpose of the study is to analyze the Transparency and Accountability of Village Fund Management, the results of which are expected to provide additional evaluation material for the achievement of effective, transparent, and transparent village fund management.ResultsAccountability and transparency research has a significant effect on the management of village funds in order to improve management accountability. Allocation of village funds increases the independence of rural communities during the Covid-19 endemic period.

The purpose of this research is to analyze the influence of competence and integrity on the quality of the results of the internal audit of the Medan City Inspectorate. The quality problem of the audit results produced by the Medan city inspectorate is very helpful in order to create a system of checking the flow of funds from the center to various agencies in the city of Medan, the audit results of the audit results are also useful for information that is transparent to the public, therefore this research I focus on the factors that influence the quality of the audit results of the Medan City Inspectorate auditors with indicators of competence and integrity. The purpose of this research is to analyze the influence of competence and integrity on the quality of the results of the internal audit of the Medan City Inspectorate. Therefore, this research focuses on the factors that affect the quality of the audit results of the Medan City Inspectorate with indicators of competence and integrity. The purpose of this research is to analyze the influence of competence and integrity on the quality of the results of the internal audit of the Medan City Inspectorate. Therefore, this research focuses on the factors that affect the quality of the audit results of the Medan City Inspectorate with indicators of competence and integrity. The purpose of this research is to analyze the influence of competence and integrity on the quality of the results of the internal audit of the Medan City Inspectorate.Resultsexistence researchInfluence of Competence and Integrity on the Quality of Internal Audit Results of the Medan City Inspectorate..

The purpose of the study is to analyze the role of e-commerce through Interface, Navigation, Content, Reliability, and Technical indicators in an effort to increase MSME income during the Covid-19 Pandemic in order to improve the welfare of MSME actors. The analytical method of this research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. Where PLS is a model of Structural Equation Modeling (SEM) equations based on variables or components. PLS is an alternative approach that shifts from a covariance-based SEM approach to a variance-based approach. The population in this study is MSME users of e-commerce. The problem is that more than 53% of MSMEs experience a decline in asset value. Then, two-thirds of MSMEs experienced a decline in income during the pandemic, while more than 80% recorded lower profit margins during covid-19, this of course has an impact on the survival of MSME actors where income has decreased while the needs of family life continue. The results of the E-commerce research have a positive and significant effect on the marketing performance of MSMEs while Product Innovation does not have a significant effect on the marketing performance of MSMEs.

Micro, Small and Medium Enterprises have a large enough role for the welfare of the community. The existence of economic turmoil during the current Covid-19 pandemic, the conditions of large-scale social restrictions and the imposition of Community Activity Restrictions (PPKM) imposed by the government require business actors to adapt in reaching consumers quickly and consistently. Various marketing communication platforms in online form are a solution for business actors, including small and medium-scale businesses and individuals. The new norm for business people to be technology literate requires business actors to be able to quickly adapt to new norms that involve technology as a tool to carry out the marketing process. The problem is that there are still many MSME actors who are constrained by the lack of e-marketing knowledge and competitiveness. The use of e-marketing and competitiveness is still not maximized and MSME income has decreased since the Covid 19 Pandemic. The purpose of the study is to analyze the effect of e-marketing implementation and competitiveness on MSME business income in economic recovery in the midst of the COVID-19 pandemic (case study of MSMEs in Medan City). The analytical method of this research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. The results of the study show that there is a positive and significant impact on the implementation of e-marketing and competitiveness on MSME business revenues in economic recovery in the midst of the COVID-19 pandemic (case study of MSMEs in Medan City).

The problem is that more than 53% of MSMEs experience a decline in asset value. Then, two-thirds of MSMEs experienced a decline in income during the pandemic, while more than 80% recorded lower profit margins during COVID-19, This of course has an impact on the survival of MSME actors where income has decreased while the needs of family life are still running. The purpose of the study is to analyze the role of e-commerce through Interface, Navigation, Content, Reliability, and Technical indicators in an effort to increase MSME income during the Covid-19 Pandemic in order to improve the welfare of MSME actors. The analytical method of this research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. and Technical in an effort to increase MSME income during the Covid-19 Pandemic in order to improve the welfare of MSME actors. The analytical method of this research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. and Technical in an effort to increase MSME income during the Covid-19 Pandemic in order to improve the welfare of MSME actors. The analytical method of this research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach.ResultsInterface research, and influential reliabilityon the increase in the income of SMEs during the Covid-19 pandemic (Survey on SMEs in the city of Medan), while content, navigation and technical have no effect on increasing the income of SMEs during the Covid-19 pandemic (Survey on SMEs in the city of Medan)..

The study focusing to examine how the Debt to Equity Ratio, Current Ratio, Company Size influence the Return on Assets ratio with Net Profit Margin as a moderating variable. This study has pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2015-2021 for the population. The research data is secondary data with an observation period of 7 years. Purposive sampling is used for the method to determining the sample, where from all Pharmacheutical companies listed on the Stock Exchange of 8 companies that report their financial statements during the study period are taken. This study also using Imoderated regression analysis (MRA) for the analytical method. The results appeared that the Debt to Equity Ratio (DER) has a positive and significant effect on Return on Assets (ROA. Company Size (Total Assets) has a negative and significant effect on Return on Assets (ROA). Meanwhile, the Current Ratio (CR) has no effect on Return on Assets (ROA). Net Profit Margin (NPM) is capable to moderate the relationship between Debt to Equity Ratio (DER) and Return on Assets (ROA). In other side, Net Profit Margin (NPM) is not capable to moderate the relationship between Current Ratio (CR) and Company Size (Total Assets) with Return On Assets (ROA).

This study aims to analyze the effect of different predictor variables on the response variable. This study explains the relationship between entrepreneurial characteristics and Innovative Capability on the entrepreneurial performance of honey seekers and sellers who have transformed into honey cultivation entrepreneurs. Based on a comprehensive survey among honey beekeepers by testing a conceptual model to provide evidence on the effects of engagement and entrepreneurial characteristics and Innovative Capability and their influence on the level of Entrepreneurial Performance of honey bee farmers. The population in this study was honey bee farmers. This study uses a quantitative descriptive method. The respondents in this study were beekeepers or managers. It was started by conducting FGD with buyers of honey harvest as collectors, owners of honey bee farms, and farm managers. From these results, conceptual research was developed to enforce the hypothesis. This type of research is quantitative, with a sample of owners or managers of honey bee farms that have experienced harvests. Data collection was carried out utilizing a survey using a questionnaire instrument. The number of respondents is 44, which is a saturated sample. The results of this research are expected to be a contribution from the academic aspect for farmer entrepreneurship actors to increase community productivity in farmer entrepreneurship with honey bee cultivation. Especially for bee seekers who want to transform into entrepreneurs. As for the academic benefits, the results of this study can add to the repertoire of knowledge, especially in the realm of farmer entrepreneurship.

The weakness of good corporate governance in Indonesia is still weak. One of the important roles of implementing good corporate governance in supporting sustainable economic growth and stability is to improve financial performance in the current era of the digital revolution.

Enterprises are now facing fierce competition under the pressure of global economic integration. For sustainable development, businesses must improve their competitiveness. In that context, identifying, nurturing, and developing resources to increase competitiveness is an urgent requirement of enterprises. The article focuses on determining factors affecting dynamic competitiveness. Empirical research in the field of tourism has shown that absorptive capacity, adaptive capacity, creative capacity, connectivity capacity, cognitive capacity, and market orientation are the basic components of tourism competence dynamic competition. The article suggests implications for building and improving the dynamic competitiveness of enterprises.

This study examined brand innovation strategies and customer retention of soft drink firms in South-East Nigeria. The study adopted the correlational research design. The population of the study consisted of all the soft drink firms in South-East Nigeria. The unit of analysis was made up of managers of the three (3) soft drink firms in South-East Nigeria. Eighteen (18) managers per firm who fall under the categories of branch managers, operations managers, production managers, marketing managers and sales managers were identified in the three (3) soft drink firms in South-East Nigeria and they formed the sampling frame of the study. The census sampling technique was adopted in this study where all the 18 managers of the above categories were used as the sample for the study. A structured questionnaire was used to obtain data from the respondents. The data collected were analyzed statistically while the hypotheses were tested using Spearman Rank Order Correlation Coefficient (rho). The SPSS version 23.0 was used to perform the correlation analysis. The findings revealed that soft drink firms in South-East Nigeria adopt incremental and radical innovation as a way of keeping their brand competitive and enticing to their customers. The study revealed that incremental innovation is a strong and significant predictor of repeat patronage and customer referral. Based on these findings, it was concluded that brand innovation strategies (incremental and radical innovation) and customer retention of soft drink firms in South-East Nigeria. Based on the findings and conclusion, it was recommended that soft drink firms in South-East Nigeria especially those that are experiencing high level of customer defection should adopt brand innovation strategies as it would help to retain their existing customers.

The crisis due to the COVID-19 pandemic over the past two years has forced all businesses to accelerate the digitization process. At this point, it appears that MSMEs are not fully ready to carry out digital transformation. The Digital Readiness Index of MSMEs is on average at 3.6 or still in the middle stage. It is no longer possible for a business to avoid digitization.

Superior education in the global era is determined by the readiness and ability to compete or at least keep pace with advances in information technology whose development is quickly widespread, quickly accepted, and easily digested by learners. The training will provide an opportunity for teaching staff to develop new skills and abilities at work. The purpose of the study was to analyze the effect of training and conflicts on the performance of teaching staff. This research approach is a quantitative research method.

The concept of business to business (B2B) is a very profitable business that is often called long-term orientation. For companies that run businesses with a B2B model, creating a loyal customer base is not only about retaining customers but also maintaining relationships with business customers to drive future purchases. This is because B2B models have different characteristics where there tend to be fewer customers. So, the importance of retaining customers and creating customer loyalty for long-term interests.

With the Pandemic job economy and growing Chinese economy to compete with that of US, competition for talent is high. Small businesses may feel at a disadvantage when recruiting new employees. How can small businesses effectively acquire talent going forward? Small businesses are constantly in a fight for talent. In todays job market, experienced and talented workers have many options to choose from. As a small business owner, how do you ensure that you get the best people to join your company when you can’t match the same salaries and benefits as larger companies? On top of that, because you are running a lean operation makes it even more vital for you to hire the right people who have the necessary skills to help your business grow [1].

This study examines the effect of community involvement activities on the financial performance of food and beverage companies in Nigeria. The specific objectives are to determine the relationship between corporate social responsibility and return on capital employed, and to determine the relationship between corporate social responsibility and earnings per share. The study made use of the quantitative research method. The sample of the study comprises seventeen (17) food and beverage companies listed on the Nigerian Stock Exchange market. Quantitative Data analysis was analyzed using the Stata. The c??ffici?nt of determination, R squ?r?d, m??sur? was put to test the significance of the regression model in explaining the relationship between corporate social responsibility practices reported in the ?nnu?l reports and the financial performance. The findings of the study revealed community involvement has a positive but insignificant relationship with return on capital employed and also has a positive insignificant relationship with earnings per share in food and beverage companies in Nigeria. Consequent to this study, it was recommended among others that food and beverage companies should endeavor to improve on their corporate social responsibility disclosures especially the ones with relatively low levels of disclosures.

The Corona pandemic has sent shock waves through the global economy and caused the largest global economic crisis in more than a century. This crisis has led to a sharp increase in inequality within and between countries. Preliminary evidence indicates that recovery from this crisis will be as uneven as its initial economic effects, as emerging economies and economically disadvantaged groups need much longer time to compensate for the losses resulting from the pandemic in terms of loss of income and livelihoods. In contrast to many previous crises, the emergence of the Corona pandemic was met with a large and decisive response in many countries such as Jordan and Syria, and in terms of economic policies, it was generally successful in alleviating the worst human costs of the pandemic in the short term. However, the response to this emergency has also created new risks - such as the massive increase in the levels of public and private debt in the global economy - that may jeopardize an equitable recovery from the crisis unless it is decisively addressed.

The corona virus pandemic has caused a global health emergency and a major economic crisis, and governments facing this threat find themselves in uncharted territory, or in a state of uncertainty about the future. At the international level, supply chains are threatened with disruption, which may lead to shortages in basic production inputs, and higher food prices. This crisis differs from its predecessors in that there is a possibility of a recurrence of the shock, until a vaccine is found and its fair delivery to everyone is ensured, and this threat would affect the prospects for economic recovery. In the short term, it is likely that the economies of emerging markets and developing countries will be most affected, especially those that suffer from weak health systems, or rely heavily on trade, tourism or remittances from abroad.

This study aims to analyze the effect of quality human resources and work culture on the performance mediated by job motivation. The study population was all non-civil servant Hindu religious counselor at the Ministry Religion of Tabanan Regency, amounting to 65 people. The research methods using descriptive analysis and inferential analysis with Structural Equation Model-Partial Least Square (SEM-PLS) analysis. The results showed that the quality of human resources, work culture, and motivation directly had a positive and significant effect on the performance of the instructor. The quality of human resources and work culture has a positive and significant effect on the performance of the instructor. Motivation is positively and significantly able to mediate the influence of the quality of human resources and work culture on the performance of non-civil servant Hindu religious counselor at the Ministry Religion of Tabanan Regency. The implication of the research is the need to increase the understanding of extension workers to their duties and awareness in complying with the regulations that apply to the organization. The research suggestion is to further improve the provision of seminars and training as an effort to increase the understanding of the instructor in carrying out his duties, as well as to provide strict sanctions for violating the regulations so that it can further improve the instructors discipline and impact on improving the performance of the instructor.

Prudent macroeconomic policy bear great importance on the economic development of any country, Bangladesh is not an exception. The objective of this dissertation is to identify the influential macroeconomic variables, which have long run and short run influence on economic development of the country. The study employed the most recent data of Bangladesh economy from 2006-2017 fiscal year and six macroeconomic variables such as inflation, money supply, exchange rate, DSE index, reserve money, interest rate. A number of econometrics analyses have been done in order to explore the short run and long run association between macroeconomic variables and stock market index, such as Augmented Dickeyfullar test, Johansson integration test, vector auto-reggsive model, vector auto correction model etc. The findingsreveal that there is no long association between stock market index and macroeconomic variables but in short run there is association between market index and macro-economic variables. The findings of this research paper bear great conjugation for academic researcher, policy maker, economist those who are concerned about these issues. Moreover, students can also get substantive insight from this paper. The paper is original one. All data and information have been complied by the researchers themselves.

The objective of this paper is to investigate the effect that democracy and corruption have on income in sub-Saharan Africa. The results show that whether or not democracy has income effects depends on a particular indicator used. While property rights and political stability have had positive income effects rule of law and government effectiveness have shown negative impact on income over the period under consideration. Corruption has negative impact on income. The study concludes that policy reforms should target programs that seek to develop and build the capacities of judiciaries, legislatures, media and civil societies to help enforce rule of law and strengthen democratic institutions. For research, the findings imply that researchers should seriously take into account the selection of proxies when investigating the impact of democracy on income.

In the business world, companies are required to create high employee performance for the development of the company. Companies must be able to create, build and improve performance within their work environment. Excessive workload is accompanied by disproportionate compensation, causing many employees to feel not at home and stay in one company alone. This study aims to analyze the impact of compensation on the moderation of workload and employee performance. The research approach used in this study is quantitative. This research was conducted at PT Midas Nusantara, Binjai in April 2022. The population is the entire population of 77 employees, with the determination of the number of samples using saturated samples. The data collection technique uses questionnaires, with data measurement techniques on a Likert scale. The research data analysis model used in this study is a multiple regression analysis model, statistical test F, and statistical test t. Workload partially has a positive and significant effect on employee performance at PT Midas Nusantara with a calculated t value > t table (5.112 > 2.5) with a significant value of 0.004 < 0.05. Compensation partially has a positive and significant effect on the performance of PT Midas Nusantara. The dominant Workload Variable in improving performance at PT Sumut Jaya with a calculated t value > t table (4,233 > 2.5) with a significant value of 0.004 < 0.05. Workload and Compensation simultaneously have a positive and significant effect on employee performance at PT Midas Nusantara with a coefficient of determination (R2) value of 85%, the remaining 15% is explained by independent variables that are not studied, leadership, motivation, and others.

The purpose of this study is to analyze the production and production costs of the efficiency of agroindustry business processed by MSME milkfish in Woha district, Bima regency, West Nusa Tenggara Province -Indonesia. The research method used was descriptive qualitative and quantitative with respondents of the milkfish processed MSME business as many as 10 business units selected using the purposive sampling method. The results of the research from data processing and data analysis showed that the business of processing milkfish into grilled fish food that is ready to be consumed has greater income when compared to farmers who cultivate milkfish who sell milkfish products directly without processing, besides that the average level of business efficiency is above one (>1), this means that from a business analyst perspective, the MSME business of processed milkfish agroindustry is economically profitable and feasible to work on means that the agro-industry of processing milkfish into grilled milkfish between the selling price of the product and the costs of the production process is said to be efficient. To further improve the milkfish processing agro-industry business, milkfish cultivation farmers should be able to process themselves into ready-to-eat processed foods in the form of grilled milkfish, presto milkfish and so on that can provide added value to production.

Private Bank activities cant be separated from the companys profit known as Return On Assets. Bank management needs to maintain the amount of Return On Assets. The goal of this study is to examines the effect of inflation, interest rate, gross domestic product, operational efficiency ratio and loan to deposits ratio regarding on Return on Assets at private bank listed on Indonesia Stock Exchange period 2016-2020. Quantitative data is used in this type of the research is regression analysis multiple linear. The population in this study were 34 private banks listed in Indonesia Stock Exchange period 2016-2020. Samples taken as much as 18 company. From this analysis, the regression analysis of Return On Assets = 3.754 + 0.067 Inflation + 0.090 Interest Rate – 5.500 Gross Domestic Product – 0.042 Operational Efficiency Ratio + 0.000 Loan to Deposits Ratio + e. The result of this research is that inflation has no effect on ROA in private banks which are listed on the Indonesia Stock Exchange period 2016-2020. Interest rate has no effect on ROA on private banks which are listed on the Indonesia Stock Exchange period 2016- 2020. Gross Domestic Product has no effect on ROA in private banks which are listed on the Indonesia Stock Exchange period 2016-2020. Operational Efficiency Ratio has an effect on ROA in private banks which are listed on the Indonesia Stock Exchange period 2016-2020. Loan to Deposit Ratio has no effect on ROA of private banks which are listed on the Indonesia Stock Exchange period 2016-2020. Inflation, Interest Rates, Gross Domestic Product, Operational Efficiency Ratio, and Loan to Deposit Ratio affect the ROA of private bank which are listed on the Indonesia Stock Exchange period 2016-2020.

This study aims to determine the effect of tax planning, deferred tax, and company size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. This study is a quantitative study with secondary data from financial statements listed on the IDX and the companys official website. Sampling was done using the purposive sampling method with a sample of 40 companies for three years. The technique used is multiple linear regression analysis using SPSS software.25.

Recent statistics have shown how trade has grown quickly over the last decades in East, South, and Southeast Asian countries. East and Southeast Asian countries have been among the most dynamic participants in international trade.

This study aims to examine the effect of Participation in Budgeting on Managerial Performance and the effect of Participation in Budgeting on Managerial Performance through Organizational Commitment as a moderating variable. This study uses the Moderated Regression Analysis (MRA) method. This research was conducted on structural officials at the Malang City Government Service. The sample in this study amounted to 184 respondents using the proportional random sampling technique. Based on the test results, it can be concluded that participation in budgeting has a significant effect on managerial performance and organizational commitment is able to moderate or strengthen the relationship between the influence of participation in budgeting on managerial performance.

Skin care products are one of the important needs for most women for skin care. Based on the existing phenomena, many cosmetic industries continue to try to meet consumer needs related to cosmetics with various product innovations that are tailored to consumer demands and needs. This study aims to determine and re-examine the influence of attitudes, norms, perceptions on consumer intentions in buying skincare products at The Body Shop Lippo Mall Jember. The population is all buyers of skincare products at The Body Shop Lippo Mall Jember whose number is unknown. The number of samples was determined by 60 respondents on the basis of the number of indicators (12) multiplied by 5 to obtain 60 respondents. The data analysis tools used are descriptive analysis, validity and reliability tests, multiple linear regression analysis. The results of this study indicate that the 3 variables used in this study, namely attitudes (X1), norms (X2) and perceptions (X3) have a significant effect on consumer intentions in buying skincare products The Body Shop Lippo Mall Jember.

The monetary crisis that hit Indonesia in 1998 added to the confidence of economists and company management to implement Good Corporate Governance (GCG) practices in Indonesia. The implementation of good corporate governance is expected to be able to create added value for all interested parties. This study aims to determine the effect of ownership concentration, investment opportunity, leverage, profitability, and firm size on corporate governance rating. Using annual data for the period January 1, 2015 – December 31, 2020, with Panel Data Regression analysis with the Eviews 11 tool. The panel data regression test results show that leverage, profitability, and company size as macroeconomic variables influence corporate governance rating. Meanwhile, Ownership Concentration and Investment Opportunity do not affect corporate governance rating.

Based on relevant theoretical bases and through conducting qualitative research to build a research model with a customer care service quality scale including 22 descriptive variables for 5 components of service quality. Customer service, that is: physical facilities, reliability, assurance, response, empathy; customer satisfaction scale for customer service. The result has 159 valid samples. The results of the linear regression analysis between the independent variable which is 5 components of customer service quality and the dependent variable which is customer satisfaction show that all 5 components have a positive relationship. Accordingly, the tangible component has the strongest impact, followed by the trust component and finally the feedback component. Based on this result, the research team has identified the shortcomings and proposed solutions such as: Building uniform policies, remuneration as well as sanctions for agents; Develop customer care regulations for agents; improve the capacity of customer service staff or improve customer support.

There are four objectives in this study that is to identify and explain the influence of Firm Size on Intellectual Capital Disclosure, the influence of Leverage on Intellectual Capital Disclosure, the influence of Ownership Structure on Intellectual Capital Disclosure, and the role of Corporate Governance as a moderating variable between Ownership Structure and Intellectual Capital Disclosure

There are four objectives in this study that is to identify and explain the influence of Firm Size on Intellectual Capital Disclosure, the influence of Leverage on Intellectual Capital Disclosure, the influence of Ownership Structure on Intellectual Capital Disclosure, and the role of Corporate Governance as a moderating variable between Ownership Structure and Intellectual Capital Disclosure

The island of Java is the area with the largest processing industry development in Indonesia. Supported by a large number of industries and the number of workers, industrialization in Java is growing. In the face of an increasingly rapid competition pattern, every industry player must always innovate by increasing the companys capabilities, in this case, it is associated with capital capacity through investments, both Domestic Investment (PMDN) and Foreign Investment (PMA) as well as the capacity of the workforce to generate income. Output in the manufacturing sector. The theory used in this study is a theory related to the factors of production, namely the Cobb-Douglas production function. This study uses quantitative methods using secondary data. The panel data regression technique was used in analyzing the data. The purpose of this study was to determine the effect of domestic investment, foreign investment, and labor on the output of the processing industry using quantitative methods using data from provinces on Java Island from 2015-2020.

Corporate Social Responsibility (CSR) that has occurred so far has received recognition within the company in the broad sense of the organization, it is possible that the implementation of CSR can also be carried out at universities where universities are also seen as organizations that need to also provide social responsibility to the community.

The provision of information to outsiders has had a slow but steady increase in recent decades. At the beginning of the 1900s, a right to information for third parties outside the company and shareholders was not recognised. In the decades that followed, a right to information for third parties was identified in all countries, albeit at different times, and financial reporting was structured in such a way as to ensure complete and comprehensive information for third parties outside the company. Particularly in the last twenty years, the issue of disclosure outside the company also includes a communication concerning sustainability. What is noticeable, however, is that while financial reporting has increased but does not appear to be oversized concerning the needs of those outside the company, sustainability reporting has increased. A constant that leads to the drafting of oversized documents compared to the potential that companies can express and, probably, also compared to the information needs of third parties. Currently, a new European regulation has been passed, which will not change the directive itself comma and standards have been issued by EFRAG, which are under discussion but will come into force in the concise term. The information concerning the sustainability report comma no longer called non-financial information is expected to be increased, which appears to be decidedly oversized from every point of view. Companies will have to bear considerable costs to draw up such a document. Third parties will be overwhelmed by oversized information compared to the communitys real needs concerning the sustainability implemented by the various companies. Overinforming is the main rule for not informing, and this seems to be the path that bodies intended to issue sustainability documents want to take. Such bodies, of course, take this path in good faith in the belief that by informing a lot of third parties will be more aware of the activities of companies. But in the face of documents of hundreds of pages, the writer is convinced that legitimate doubt may arise on this principle.

Recent statistics have shown how trade has grown quickly over the last decades in East, South, and Southeast Asian countries. East and Southeast Asian countries have been among the most dynamic participants in international trade.

The purpose of this study is to provide an alternative model of Islamic financing to the salt business, namely the Mini Plant of Salt UTM.

This study aims to determine the effect of job satisfaction, workload of organizational commitment to withdrawal on Non Government Official Employees (PPNPN) in TVR Parliament. The sampling technique used is a census or saturated sampling, by taking the whole sample of 125 people and returning 100 people. While this Research Method using quantitative method with analysis technique using SEM Smart Partial Least Square version 3.2.7. The result of research shows that there is significant influence between job satisfaction with withdrawal equal to 14% with T Statistic 2,491 bigger than T table equal to 1.98472. The workload with Withdarawal has a significant influence of 9 percent with T Statistics 2,656 Bigger than T table of 1.9872. While the commitment with Withdrawal has significant effect of 1 percent with T Statistics 3.451 bigger T table of 1.98472. While the theorycal framework of Withdrawal in TVR Parliament is Progressive with Quitting 7.4 Percent value in the period of 5 months of research.

Human resources (HR) are a central factor in an organization. Therefore, to achieve the goals of an organization, it is very necessary to pay attention to factors of work stress, compensation, and leadership in an organization. This study aims to examine the effect of work stress, compensation, and leadership on employee performance at PT Flash Ekspedisi, Binjai. This study was located at PT Flash Ekspedisi, Binjai, the total population in this study was 63 people, a sampling method with total sampling. Data collection using questionnaires, interviews, and observations. This research in testing his hypothesis using inference analysis techniques (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 results of the simultaneous regression test (F-test) stated that Work Stress (X1), compensation (X2), and Leadership (X.3) simultaneously had a significant effect on performance (Y). The results of the data analysis obtained an F-count value of 82.322 greater than the F-table (2.97) and a sig value smaller than 0.05. Simultaneously, it can be seen that the variables of Work Stress, compensation, and Leadership have a significant effect on employee performance. It can be partially seen that the variables of Work Stress, compensation, and Leadership have a significant and positive effect on employee performance.