Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Effect of Tax Planning, Deferred Tax Expense, Deferred Tax Assets, Dividend Policy, Debt Policy on Profit Management in Infrastructure Sector Companies, as Well as Transportation and Logistics Listed on the IDX for the 2019-2023 Period
This study aims to determine tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy on earnings management in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study uses secondary data, namely data obtained indirectly, with the sampling technique in this study using the purposive sampling technique. The number of samples obtained was 84 observation data. The analysis method of this study uses descriptive quantitative analysis processed using SPSS version 29. The results of the study indicate that partial tax planning and deferred tax burden do not have a significant effect on earnings management, while deferred tax assets, debt policy, and dividend policy have a significant effect on earnings management. Simultaneously, tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy have a significant effect on earnings management. It is hoped that this paper can be used as evaluation material on the impact of tax legislation that is still in the early stages of development in Indonesia, which has an impact on future business performance, and so that further research uses a wider research sample and other variables such as current tax burden, company size, and tax aggressiveness
Employee Output, Absenteeism, and Turnover A Case Study in Mechanical Corporation
The impact of disagreement on productivity, absenteeism, and employee turnover were investigated in this study. Quantitative methods were employed in this descriptive survey investigation. Research participants were chosen at random from a stratified population. We utilised IBM SPSS version 22 to generate the results for discussion, and the instrument was a questionnaire. Employee performance is negatively affected by disagreement, which leads to frequent absence, low production, and turnover, according to the study. Conflicts in the workplace have a substantial impact on productivity, absenteeism, and attrition, which has important leadership implications. Understanding and resolving the unique conflicts that each individual encounters is essential. Organisational leaders should ensure that positions are designed suitably for people to avoid duplication of effort and promote harmonious collaboration. They can use this to strengthen their bonds with coworkers. Organisational conflicts arising from relationships, tasks, and interpersonal dynamics will decrease as a result. Conflict and its negative effects on both employees and the company can be lessened in this way as well. There doesn't seem to be any literature on the topic of conflict at Ghanaian universities. In contrast to previous research, this one uses mechanical Corporation in Palembang as a case study to analyse the correlation between conflict and performance metrics including productivity, absenteeism, and turnover
Serving with Heart: How Responsive Empathy and Interpersonal Communication Change Customer Satisfaction in Customer Service of Telecommunication Services?
This study aims to see how responsiveness, empathy, and interpersonal communication impact customer satisfaction in telecommunication services. This study uses a quantitative approach, using regression analysis to see how these variables relate. The results show that responsiveness has a positive and significant influence on customer satisfaction, which means that the level of customer satisfaction will increase along with how quickly and appropriately a company handles customer complaints and requests. However, empathy and interpersonal communication do not significantly affect customer satisfaction, indicating that customers prioritize functional aspects such as the speed and accuracy of responses to complaints. Therefore, telecommunications needs to improve service responsiveness by utilizing digital technologies such as AI-based chatbots and integrated information systems. In addition, although empathy and interpersonal communication do not have a direct effect, it is still important to build good interactions to increase customer loyalty in the long run. Companies
Halal Awareness and Halal Certification: Its Effect on Customer Loyalty of Mie Gacoan with Celebrity Endorsment as an Intervening Variable
Along with the increasing Muslim population and halal awareness, the halal lifestyle is inseparable from the lives of the world community because halal is no longer just a religious issue but has become a realm of trade and a symbol of global quality assurance, in the end halal products are not only important for Muslims but will be important for non-Muslims as well, so Halal Awareness and Halal Certification are determined as the dependent variables of the study. Mie Gacoan was chosen as the object of research because it is a very popular business in Indonesia and has implemented Islamic Branding with Halal Certification and Digital Marketing with the use of Celebrity Endorsement. This research is important to continue because it can provide consideration for business people in making more innovative, creative and strategic marketing strategy decisions according to location, era and consumer preferences. This research method is quantitative. Non-probability sampling technique. Primary data sources are questionnaires and secondary data from books, journals and relevant websites. The number of samples was determined based on the Cochran formula with the resulting number of 96 samples and increased to 100 samples in the process. The sampling method is purposive sampling. The results showed that the effect of Halal Certification on Customer Loyalty had a significant and accepted effect and the other variables tested in this study did not show a significant effect so that it could not be accepted
The Role of Leadership Style and Workload in Improving Employee Productivity
Employee labor productivity is a key component of organizational success, especially in manufacturing. This study aims to analyze the impact of leadership style and workload on employee labor productivity at PT Balagi. The research method used is quantitative with a survey approach by distributing questionnaires to 134. The results of multiple regression analysis show that leadership style and workload have a significant effect on employee productivity. Effective leadership styles, especially transformational and participative leadership, can increase employee participation and productivity. Conversely, high workloads can reduce work efficiency if not managed properly. This realization suggests that businesses must optimize management strategies and workload management to improve employee productivity and good attendance
Strategies to Face the Challenges of the Digital Era Developer Gap at SMAN 5 Kota Tanjung Pinang
This study aims to formulate strategies in facing the challenges of the digital era development gap at SMAN 5 Tanjungpinang City. The digital era has brought significant changes in the world of education, requiring schools to adapt to rapidly developing information and communication technology. SMAN 5 Tanjungpinang has taken strategic steps such as implementing a Learning Management System (LMS), providing fast and stable internet facilities, and developing technology-based learning methods to support effective teaching and learning processes. In addition, the school optimizes quality educators who are experts in the field of information technology to ensure that students receive education that is relevant to the needs of the 21st century., SMAN 5 Tanjungpinang strives to create a learning environment that supports digital transformation holistically, in line with the school's vision to become a creative, innovative, and independent institution. This study concludes that adaptation to the digital era requires synergy between technological infrastructure
The Implementation of Promotional Strategies via TikTok Social Media in Increasing Sales Revenue at Fat Hunt Surabaya
This research discusses how digital promotion strategies through the TikTok platform can be effectively implemented to increase sales turnover in micro, small and medium enterprises (MSMEs). This research approach is descriptive qualitative with data collection techniques through interviews with owners, employees, and consumers. The results showed that the implementation of promotional strategies was carried out through optimizing TikTok accounts, creating attractive visual content, collaborating with influencers, and active and responsive interaction with audiences. This strategy is reinforced by a personalized approach through comment replies and direct communication relevant to customer needs. Turnover data shows a significant increase from November 2024 to April 2025, with the highest figure reaching Rp 70,000,000. This finding shows that a promotional strategy that is carried out creatively, and consistently is able to increase the competitiveness of MSMEs and encourage increased sales in a business. 
Excellent Service in Attracting and Retaining Customers at PT BPRS Al-Washliyah Medan
Excellent service is a crucial step in attracting and retaining customers, where excellent service is providing the best service to customers in helping and meeting customer needs according to their expectations so that customers are satisfied and loyal. This article emphasizes the importance of excellent service, what services are provided by banks to attract and retain customers and what makes customers interested and stay at BPRS Al-Washliyah. This study uses a qualitative descriptive research method, namely conducting research by means of observation, interviews and other library sources in the form of books and journal publications. This study concludes that BPRS Al-Washliyah considers providing excellent service to customers very important in attracting and retaining customers and the bank applies the principle that customers are kings whose desires must be fulfilled as much as possible. BPRS Al-Washliyah offers superior products, provides pick-up services, and also provides rewards and conveniences that can make customers interested and stay as customers at BPRS Al-Washliyah
The Influence of Sales Promotion and Customer Relationship Management on Customer Purchase Decisions for Products of PT. Auto Star Mandiri Teknotama Medan
Autostar Mandiri Teknotama (AMT), a car spare parts distributor established in 1999, has experienced a decline in purchases due to ineffective sales promotions and weak implementation of Customer Relationship Management (CRM), making it difficult to maintain customer loyalty amid increasing competition in similar products. The purpose of this study is to determine the effect of sales promotion and customer relationship management on purchasing decisions. The research uses a quantitative method to investigate the stated problems. The population in this study consists of all customers who made purchases from the company during the 2024 period, totaling 153 stores that have been subscribed for more than one year. Given that the population consists of 153 stores, the sampling technique used is a saturated sample, in which the entire population is taken as the sample. The results show that both partially and simultaneously, sales promotion and customer relationship management significantly influence purchasing decisions
Role of Village Government Policy Innovation: Mediating Influence of Promotion on Tourism Development in Sumenep
This study aims to analyze the influence of promotion on tourism development by considering village government policy innovation as a mediating variable. The research focused on three leading tourist destinations in Sumenep Regency, namely Matahari Beach, Semaan Tourism Village, and Kedatim Mangrove Tourism. These three locations were chosen because they have high natural tourism potential and are a priority for local village government development. The method used in this study is Structural Equation Modeling - Partial Least Squares (SEM-PLS), which allows for the simultaneous and comprehensive testing of causal relationships between variables. A total of 100 respondents were used as research samples, consisting of the community, tourism managers, and village stakeholders who are directly involved in tourism development. The results of the study show that promotion has a positive and significant influence on tourism development. In addition, promotion has also been proven to have a positive and significant influence on policy innovation carried out by village governments. Policy innovation itself also shows a positive influence on tourism development. However, village government policy innovation is not able to be a significant mediating variable between tourism promotion and development. This finding shows that although promotion and policy innovation each contribute to the progress of the tourism sector, the effectiveness of innovative policies still requires the support of other factors such as community participation, cross-sector collaboration, and more structured and data-based long-term planning