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The purpose of this study was to determine the effect of compensation and organizational culture on morale and its impact on employee performance at PT Mopoli Raya Medan. This study used a quantitative descriptive method. The population and sample in this study are permanent employees in all parts of PT Mopoli Raya Medan, amounting to 50 respondents. The sampling technique used is nonprobability sampling. This study uses path analysis which consists of two equations. The results of the study showed two path structural sub-structural equations, namely Y1 = 3.817 + 0.510X1 + 0.300X2 + 0.658 and Y2 = 2.934 + 0.299X1 + 0.352X2 + 0.292Y1 + 0.616. The first sub-structural equation explains that compensation variables and organizational culture have a positive and significant effect on work morale both partially and simultaneously, which partially or directly compensation variables have a more dominant influence on work morale than organizational culture variables with their respective contributions amounting to 0.510 and 0.300. Furthermore, the second sub-structural equation explains that compensation variables, organizational culture, and work morale have a positive and significant effect on employee performance both partially and simultaneously, which partially or directly compensation variables have a more dominant influence on employee performance compared to organizational culture variables and work morale with contributions of 0.510, 0.300 and 0.292 respectively. As well as simultaneous compensation variables, organizational culture and morale influence on employee performance by 62 % and the remaining 38% is influenced by other variables.Keywords: Compensation, Organizational Culture, Spirit of Work, and Employee Performance.JEL Classifications: C30; O15; O25DOI: https://doi.org/10.32479/irmm.7769

This study aims to analyze the influence of motivation and work environment on employees’ performance at the talang kelapa District Office, Banyuasin Regency. Data were collected through observation and quistionnaires. This study implemented the multiple linear regresseion method to analyze data. The result of the investigation unveil that partially the work motivation has a significant effect on employees performance. Simultaneously, otivation and work environment have a significant effect on employees’ performance. These empirical findings can provide benefits for the Talang Kelapa District Office in Banyuasin Regency. The leaders of this government institusion should pay attention to motivational and work environment factors to improve employee performance

One-Stop Integrated Services (PTSP) in higher education institutions is an effort to improve the efficiency and quality of academic and administrative services. However, the implementation of PTSP management still faces various challenges, such as procedural inefficiencies, lack of supervision, and suboptimal service to users. This study aims to analyze the implementation of PTSP management based on the classic POAC management functions (Planning, Organizing, Actuating, and Supervision) and its impact on service quality in higher education institutions. The research method used is quantitative descriptive and verification, with a survey approach through questionnaires to 2 PTSP employees and 20 students as service users. The data analysis technique uses multiple linear regression to test the influence of management variables on service quality. The novelty of this study lies in the combination of the POAC model with the SERVQUAL dimension in the context of PTSP in higher education environments, which has not been widely studied before. Previous studies generally only discuss the implementation of PTSP in the government sector or have not emphasized the direct relationship between managerial functions and perceptions of service quality.

Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi dan lingkungan kerja terhadap kinerja karyawan pada Bank Sinarmas baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Teknik analisa data menggunakan analisa regresi linier berganda. Kesimpulan dari penelitian ini adalah motivasi dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada Bank Sinarmas Medan. Motivasi dan lingkungan kerja menjelaskan pengaruhnya terhadap variabel Kinerja Karyawan (Y) pada Bank Sinarmas Medan sebesar 65,3%. Sedangkan sisanya sebesar 34,7% merupakan pengaruh dari variabel bebas lain yang tidak diteliti dalam penelitian ini seperti kepemimpinan, gaji, stres kerja dan lain sebagainya. Kata kunci: Motivasi, Lingkungan Kerja dan Kinerja

The purpose of this research is to analyze the influence of empowerment, interpersonal communication job involvement, onperformanceemployee’s performance, through work motivations. Sample in this research totaled 101 employee’s. Sampling techniques using census method with saturated sampling technique, so the whole population is used as a sample.Variable this research consisting empowerment, interpesonal communication, job involvement, work motivation, employee’s performance. Data collection methods used were questionnaires. Analysis of the data used is multiple linear regression analysis and path analysis using SPSS 24. The results showed direct influence on employee’s performance indicates empowerment and job involvement are supported, but for interpesonal communication is not supported. The Results of research indirect effect on employee’s performance through work motivation showed empowerment dan job involvement are not supported, but interpersonal communication supported. This research is expected to be beneficial for PT. Leo Hupindo to improve employee performance.

Investor's perception of the company will be seen through the company's performance which is reflected by the Company's Value. High company value will increase the bargaining power of the company and provide added value for shareholders and investors who want to invest in the company.The objective of the research was to examine and analyze the influence of Profitability Ratio (Gross Profit Margin/GPM, Operating Profit Margin/OPM, Net Profit Margin/NPM, Return On Assets/ROA, Return On Equity/ROE), Debt Policy (Debt Equity Ratio/DER) and Firm size (Assets Size) on the Company Value (Price Earning Ratio/PER) in consumer goods companies listed in the Indonesia Stock Exchange. The research used causal research method and secondary data. The population was 47 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015-2017, and 23 of them were used as the samples, taken by purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The results showed that simultaneously Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) and Debt Policy (Debt Equity Ratio / DER) significantly influence the Company Value (Per Earning Ratio / PER) with a calculated F value of 0,000. Partially, Gross Profit Margin (GPM) and Company Size (Assets Size) have a significant effect on Company Value (PER), with a t value of 0,000, while Operating Profit Margin (OPM), Net Profit Margin (NPM), Return On Assets (NPM) ROA), Return On Equity (ROE) and Debt Policy (Debt Equity Ratio / DER) have no effect on the Company Value (Per Earning Ratio) with t count values of 0.89, 0.831.0.757.0.864.0.827, respectively. With R Square 0, 348 = 34.8%, meaning that only 34.8% of the variables studied could affect the value of the company while 62.2% is influenced by other variables that were not researched.Keywords:Gross Profit Margin (GPM), Operating Profit Margin(OPM), Net Profit Margin(NPM), Return On Asset(ROA), Return On Equity(ROE) and Debt Policy (Debt Equity Ratio/DER), Firm size (Assets Size), Company Value (Price Earning Ratio/PER).INTRODUCTIONEvery business unit formed in business activities, both profit and non-profit business will always have a goal to be able to develop and grow sustainably to develop every potential that is owned with the hope of maximizing profits for the company. Companies that can grow and  

The problem in this study is how the influence of the work environment and individual characteristics on employee performance at the Regional Water Company (PDAM) Tirtalihou Kabupaten Simalungun. Does the work environment and individual characteristics simultaneously affect the performance of employees at the Regional Water Company (PDAM) Tirtalihou Kab. Simalungun. This study aims to determine the effect of the work environment and individual characteristics on the performance of the employees of the Regional Water Company (PDAM) Tirtalihou Kab. Simalungun. This research is a research using a quantitative approach. The number of samples used were 36 respondents, because they were taken from 10% of the population of 360 people. The data analysis technique used in this research is multiple linear regression analysis. From the results of this study, the regression equation Y = 4.902 + 0.499 X1 + 0.357 X2 shows that the work environment (X1) has a positive effect on employee performance (Y), and individual characteristics (X2) have a positive effect on employees (Y). Partially there are work environment variables and individual characteristics that have a significant and positive effect on employee performance. Based on the results of the simultaneous test that the work environment variable (X1) and individual characteristics (X2) together have a positive and significant effect on employee performance.

The main goal of a company is to maximize prosperity for stakeholders and can be achieved by maximizing company value. This research aims to determine and analyse the influence of company size, profitability and solvency on company value in food and beverage subsector manufacturing companies on the IDX listed in 2019-2021. The data used is secondary data which is the 2019-2021 financial report from the Indonesia Stock Exchange. The research population was 14 companies selected using a purposive sampling method with certain criteria. Data analysis techniques were carried out using descriptive statistical tests, classical assumption tests, multiple linear regression tests. The research results show that the two dependent variables (profitability and solvency) have a significant effect on company value, however company size does not have a significant effect on company value. Simultaneously, company size, profitability and solvency have an effect on company value.

This study aims to identify and analyze the modus operandi used in money laundering in the capital market trading sector. The research method used is a normative education method that looks at matters related to law, both formal and non-formal law and analyzes primary data and secondary data. The results of money laundering research in the capital market can occur by the placement, layering, and integration process through the capital market. As a result, money laundering in the capital market is growing rapidly, especially with the use of the capital market as a means of laundering money proceeds of crimes such as corruption. Securities buying and selling activities in the capital market are difficult to supervise because of their complexity and actors can practice market manipulation with the Placement, Layering, and Integration methods. Although regulations related to money laundering in the capital market are not yet firm, supervisory and law enforcement agencies have their own regulations. To minimize this crime, good cooperation between authorized institutions is needed. Keywords: Money Laundering, Trading, Capital Market

This study investigates the paradigm shift in accounting theory and practice amid digital technology, globalization, and regulatory changes. It explores the transition from normative to positive accounting and highlights the challenges and opportunities for businesses, particularly SMEs in Indonesia, in adapting to these new approaches. Using a qualitative comparative meta-analysis, the research finds that modern accounting practices are more relevant for understanding and predicting real-world decisions. However, businesses face obstacles such as implementation costs, skills gaps, and complex standards. The study underscores the need for technology investment, simplified standards, and further research to help businesses navigate this transformation.

The aim of this research is to find out how influential the of Return on Investment (ROI), Basic Earning Power (BEP) and Investment Opportunity Set (IOS) on the Dividend Payout Ratio (DPR) of infrastructure companies listed in Indonesia Stock Exchange in the periode 2017-2021. The sample used in this study was 7 companies that had been selected using the purposive sampling technique. The method used in this study is descriptive and associative research methods with a quantitative. The data analysis technique used multiple linear regression through the SPSS version 16 application. Simultaneously, from the researches showed that Return on Investment, Basic Earning Power and Investment Opportunity Set with proxy Market to Book Value of Equity Ratio did not significantly affect on the Dividend Payout Ratio. Based on the coefficient of determination test is 0.372, it can be interpreted that the effect of Return on Investment (ROI), Basic Earning Power (BEP) and Investment Opportunity Set (IOS) on the Dividend Payout Ratio (DPR) is 13.83%. The remaining 86.17% was influenced by other factors that were not addressed in this study.

Research aim : The purpose of this study was to examine the effect of investment decisions and funding decisions on firm value and the moderating relationship of interest rates in influencing the strength or weakness of the relationship between investment decisions and funding decisions on firm value. Design/Methode/Approach : This study used a sample of property and real estate sector companies listed on the Indonesia Stock Exchange during 2019-2021 as many as 7 companies with a total sample of 84 financial reports obtained using the purposive sampling method. The analysis method used is multiple linear regression and Moderated Regression Analysis (MRA) with the analysis tool IMB SPSS ver.21. Research Finding : Based on the study's results, investment decisions are positively but insignificantly affecting firm value, while funding decisions significantly negatively impact firm value, interest rates do not moderate the relationship between investment decisions and firm value, and interest rates do not moderate the relationship between funding decisions and firm value. Theoretical contribution/Originality : The objective of this study was to investigate whether or not interest rates influence the weak or strong relationship between investment decisions and funding decisions and company value, and to determine whether or not interest rates play a role Practitionel/Policy implication : - Research limitation : The research only focuses on property and real estate sector companies listed on the Indonesian IDX in 2019-2021