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The objective of the study was to empirically test the effect of growth, tangibility, firm size, business risk, liquidity, profitability, corporate tax rate and non-debt tax shield on debt policy in the food and beverage sector companies listed on the Indonesia Stock Exchange over the period from 2005 to 2013. Previous research on this topic was reviewed in order to provide context for the current study. Purposive sampling was utilized as a sampling technique, and seven companies were selected based on predefined criteria. Panel data regression with a fixed effect model was applied to analyze the data, with the objective of testing the hypothesis. The findings indicated that growth, tangibility, firm size, liquidity, profitability, and non-debt tax shield were significant determinants of debt policy. In contrast, business risk and corporate tax rate were found to exert a limited influence on debt policy.

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. Key words: Empowerment; Interpesonal Communication; Job involvement; Work Motivation; Employee’s Performance

The purpose of this study was to assess the company financial performance of PT. Indofood CBP Sukses Makmur, Tbk using financial ratio analysis for the period 2016-2018. The financial ratios used are liquidity, solvency, and profitability. This type of research is a case study. Data collection techniques used are documentation and literature. The results of this study indicate that the liquidity ratio in 2016-2018 can be seen from the current ratio, which is good. The quick ratio in 2016 and 2017 results are good, while in 2018 it is not good. The cash ratio in 2016-2018 are good. The solvency ratio measured using DAR in 2016 and 2017 are not good while in 2018 is good. The DER in 2016-2018 is good. ROA profitability ratio in 2016-2018 results are not good, ROE in 2016-2018 results are not good, GPM in 2016-2018 results are good, and NPM in 2016-2018 results are not good, OPM in 2016-2018 results are not good, and ROA in 2016- 2018 results are not good. Keywords: Liquidity , Solvency, Profitability Ratios.

This community service program aims to introduce, train, and empower the residents of Bonandolok III Village in maggot cultivation as an alternative source of homemade livestock feed while also creating opportunities for additional income. The program involves socialization, hands-on training, and mentoring on maggot farming techniques using organic waste, which contributes to reducing environmental problems and providing sustainable feed for poultry and fish. The participants were guided through the cultivation process, maintenance, and harvesting of maggots, as well as strategies for marketing the products. The results indicate increased knowledge, skills, and motivation among the participants to engage in maggot farming, with potential to improve household income and support local economic growth. This initiative demonstrates that maggot cultivation can be a practical and eco-friendly solution for rural communities to enhance their livelihoods.

The purpose of this research is to analyze the effect of Determinant ofmotivation on employee performance. This type of research is a type of descriptive quantitative research. Sources of data of this study include primary data and secondary data. Data analysis techniques used are classical assumption test which includes normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression, coefficient of determination (r2), and hypothesis test which includes t-test and F test. The result of this research shows that motivation by job design and empowering significant influence on employee performance Keywords:  Motivation, Employee Performance

This study aims to analyze the influence of education level, financial literacy, and financial planning on the consumer behavior of maritime students. The background of this study is the high level of uncontrolled consumption among students, particularly in maritime education environments, which is often not balanced by adequate financial management skills. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to maritime students from various educational levels. Data analysis was conducted using multiple linear regression to determine the simultaneous and partial effects of independent variables on consumer behavior. The results showed that financial literacy and financial planning had a negative and significant effect on consumer behavior, while education level showed no significant effect. This finding indicates the importance of increasing financial literacy education and financial planning awareness in reducing student consumer behavior.

This financial literacy outreach and training activity aims to increase public understanding of the importance of wise and sustainable personal and family financial management. Financial literacy is the ability to understand and manage finances effectively, including knowledge of financial planning, debt management, investment, and financial protection. This activity targets various segments of society, particularly students, MSME owners, and housewives who currently have limited access to financial information and education. The training methods included interactive lectures, financial management simulations, group discussions, and case studies. The results of this activity demonstrated an increase in participants' understanding of the basic concepts of financial literacy and positive changes in their daily financial behavior. It is hoped that this activity will encourage a more financially aware community capable of making sound financial decisions for a better future.

Discipline, Innovation, and Work Environment were examined in this study to see how they affected employee performance at the Simalungun District Forest Service. The study’s participants and sample were Dinas Kehutanan Kabupaten Simalungun’s State Civil Servant (ASN) employees, and questionnaires were distributed to up to 106 of them using quantitative methods and data collection procedures. Work environment, discipline, and innovation are the dependent and independent factors, respectively (Employee Performance). The Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test) and Hypothesis Testing are both used to assess testing instruments’ validity and reliability (Coefficient of Determination R2, F test, t-test). Fcount>Ftable (2.533> 2.30), according to this study, indicates that the independent variable (X) has an impact on the dependent variable (Y). The discipline variable (X1) has only a little effect on employee performance when the tcount ttable is (1.5081.983). (Y). A partial absence of influence on employee performance (Y) is found for the innovation variable (X2) when the value is set to tcountttable (-0.9541.983). Work environment (X3) has just a limited impact on employee performance (Y) when using tcountttable (-1.8631.983).

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

Penelitian ini dilakukan untuk mengetahui dan menguji pengaruh antara etika dan kinerja mahasiswa. Penelitian ini menggunakan data primer melalui questioner dengan menggunakan metode kuantitatif. Responden adalah mahasiswa akuntansi yang mengambil mata kuliah akuntansi manajemen pada Universitas Widyatama. Adapun analisis data yang digunakan adalah analisis regresi linear sderhana dan diolah dengan menggunakan aplikasi SPSS 20 dengan menetapkan tingkat signifikansi 0,05 untuk pengujian hipotesisnya. Hasil Penelitian menunjukan terdapat pengaruh variabel penerapan etika (X1) dan kinerja mahasiswa (Y) pada Mahasiswa Akuntansi Universitas Widyatama, yaitu sebesar 0,731. Kata kunci: Etika, kinerja mahasiswa, Dosen

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.