Purpose: This study aims to deepen the understanding of the influence of emotional labor ability and rewards on employee performance, with a case study focusing on PT MI.Methodology: This study used a quantitative approach by collecting data using a questionnaire from 30 employees of the marketing division of PT MI. Statistical analyses were performed to examine employee characteristics, the validity and reliability of the questionnaire, the dimensions of variables, and the links between variables, mainly using multiple linear regression.Results: The results indicate that rewards significantly affect job performance, while emotional labor does not have a significant impact. Both independent variables simultaneously and significantly influence job performance. The coefficient of determination of 62.3% indicates that emotional labor and rewards can explain 62.3% of the variability in job performance, while the remaining variability is explained by other factors.Conclusions: It is concluded that emotional labor does not affect work performance. While rewards have a significant effect on work performance. Emotional labor and rewards together significantly affect work performance. Emotional labor and rewards can predict 62.3% of the value of work performance.Limitations: We face a limitation in collecting a higher number of respondents due to the limited number of employees in the marketing division of PT MI.Contribution: This study found that financial and non-financial rewards significantly enhance job performance through intrinsic and extrinsic motivation and psychological contracts between employees and the organization. In contrast, the lack of a significant impact of emotional labor may be due to individual differences in managing emotions, job characteristics, and other dominant factors, such as technical skills and intrinsic motivation. These findings underscore the importance of rewards in improving employee performance and the need for further research on the role of emotional labor in various contexts.

Purpose: The purpose of this study was to address the numerous complaints received by PTRT management concerning the production process of V-Neck t-shirts in six divisions during 2023. The goal was to redesign the layout, particularly the process-oriented layout, to improve the efficiency and reduce operational costs.Methodology: The management employed a quantitative approach to redesign the layout. The analysis involved calculating and comparing the total number of movements in the production process before and after the redesign. The methodology focused on reducing the number of movements required to enhance the efficiency.Results: The redesigned layout resulted in a reduction of 300 movements per week, equating to a 1.8% decrease from the initial total of 16,800 to 16,500 movements. This reduction also led to a corresponding decrease in the cost of movement, thereby reducing Rp. Three hundred per week, a 1.8% reduction in costs.Conclusions: The new design obtained fewer movements, namely 300 movements per week or 1.8% lower compared to the initial total movements.Limitations: The study is limited by the scope of data, which is specific to the production of V-Neck t-shirts in 2023 within the six divisions. The results may not be generalizable to other products or time periods, and the analysis focused solely on movement efficiency without considering other potential factors, such as employee productivity or material flow.Contribution: The redesign of the layout contributes to the overall competitiveness of PTRT management by streamlining the production process, reducing costs, and potentially minimizing complaints related to the production of V-neck t-shirts. This process-oriented approach to layout design can serve as a model for future improvement in other production areas.

Purpose: This study used accountability as a moderating variable to examine the impact of ethics and competence on audit quality. Methodology: The data used in this study were derived from a questionnaire survey distributed to respondents from October to December 2023. The respondents for this study were Badan Pemeriksa Keuangan (BPK) head office auditors at State Financial Auditor III. The respondents were selected using purposive sampling criteria. The final sample comprised 69 respondents. This study used the structural equation Modelling (SEM) approach with Smart Partial Least Square (PLS) software to analyze the data.Results: The findings show that ethics and competence positively affect audit quality. Accountability as a moderating variable strengthens the impact of ethics on audit quality. However, accountability does not influence the effect of competence on audit quality.Conclusions: This research concludes that the ethics and competence of BPK’s auditors positively affect the quality of audit reports. In other words, better compliance with the code of ethics and continuous improvement of competence will improve the quality of audit reports.Limitations: This research used a method of distributing questionnaires to several respondents online so that the questions from respondents regarding the questionnaires could not be confirmed directly. In addition, this study uses only two audit attributes as determinants of audit quality.Contribution: This research will provide an understanding of BPK stakeholders regarding the importance of ethics and competence for BPK auditors. Additionally, it is expected that they will not attempt to influence BPK auditors to commit ethical violations. Furthermore, this research is meritorious for BPK to investigate the factors that can encourage the accountability of auditors’ attitudes to improve audit quality.

Purpose: To determine the effect of capital adequacy ratio, market risk, credit risk, liquidity risk, operational risk, bank size, and other variables on banking profitability in Indonesia. Methodology: Panel data regression analysis; purposive sampling; capital adequacy ratio, market risk, credit risk, liquidity risk, operational risk, bank size as instruments; 39 banks listed on Indonesia Stock Exchange; return on assets as dependent variable.Results: Capital adequacy ratio and bank size have a positive and significant influence on profitability. Credit risk and operational risk have a significant negative effect. Market risk and liquidity risk have no significant effect.Conclusions: when the risk of credit default increases, banks experience a decrease in income generated from lending activities. Thus, effective credit risk management is essential for banks to minimize the risk of default and maintain profitability stability. The higher the operational risk, the lower the bank's profitability level.Limitations: The study is limited to data from banks listed on the Indonesia Stock Exchange between 2018-2024, so it may not reflect conditions outside this period or region.Contribution: This research is useful in the fields of banking management, corporate finance, and investment strategy.

Purpose: The writing of research aimed to give analysys regarding the impact of non-financial compensation on job satisfaction and its effect on the performance of Baturaja University.Methodology: This study used a quantitative method. Data was collected by creating a research instrument that was distributed to 53 employees of Baturaja University as the research sample and analyzed using path analysisResults: The results of the study show that there is a significant effect of non-financial compensation on employee performance through the mediation of the job satisfaction variableConclusions: Non-financial compensation significantly affects employee job satisfaction and performance at Universitas Baturaja, with job satisfaction acting as a mediator. The management should improve non-financial compensation to enhance employee performance.Limitations: This study has limitations in terms of the sample, which is restricted to employees with a tenure of 3 years after being appointed as permanent employees, totaling 53 people. It is hoped that the sample size and other independent factors can be expanded for future research. Variables such as the work environment, leadership, career development, and other related topics may also influence the improvement of employee performance.Contribution: As additional information to expand knowledge, it can also be used as a reference for researchers who will conduct similar studies in the future. Furthermore, it can provide input or contribute ideas to the University in improving employee performance through satisfaction indicators, so that employee performance becomes better and aligns with the University's Vision and Mission.

Purpose: This study assesses and compares the financial performance of state-owned and private banks in Indonesia from 2019 to 2021. This study focuses on evaluating key financial indicators to monitor the financial structure and efficiency of banking institutions continuously amid increasing competition in the banking sector.Methodology: This study utilizes several financial ratios and applies independent sample t-tests to analyze the financial performance of state-owned and private banks. The key ratios analyzed include (Equity to Total Assets Ratio), ECTAR (Equity to Customer Assets Ratio), IMAEAR (interest margin to average earnings assets ratio), LLCR (Loan Loss Coverage Ratio), DTCR (Debt to Capital Ratio), LDR (Loan to Deposit Ratio), and CAR (Capital Adequacy Ratio).Results: State-owned banks are financially weaker than private banks. Furthermore, there is no significant difference in the average financial performance of state-owned and private banks when measured using EATAR and ECTAR ratios. However, clear differences are observed between these two banking groups in terms of the IMAEAR, LLCR, DTCR, LDR, and CAR ratios.Conclusions: Financial performance in Private Banks is superior relative to State-Owned Banks. This is because Private Banks have better capital management, higher loss reduction, more equity owned by the company compared to debtholders, a large amount of credit disbursed, and based on CAR are more able to accommodate possible losses.Limitations: This study analyzes financial performance from 2019 to 2021, which may not reflect long-term trends or the effects of external factors like global crises or regulatory changes. It also focuses on a limited set of financial ratios.Contribution: This study compares the financial performance of state-owned and private Indonesian banks, offering insights for banks, regulators, and investors on performance differences and areas for improvement in state-owned banks.

Purpose: This study aims to explore the relationship between social media marketing (SMM), brand personality, and brand gestalt, with a particular focus on the mediating role of brand gestalt among.Methodology: The research was conducted among 232 customers of Starbucks Indonesia, utilizing a quantitative descriptive approach. The Structural Equation Modelling (SEM) method was employed, with data analysis carried out using the SmartPLS statistical program.Results: The study found that SMM has a positive and significant impact on the dimensions of brand gestalt, namely story, sensescape, servicescape, and stakeholders. These dimensions, in turn, significantly influence brand personality. Additionally, the brand gestalt dimensions fully mediate the relationship between SMM and brand personality.Conclusions: This study aims to examine the impact of social media marketing on brand personality, with brand gestalt serving as a mediating variable, focusing on Starbucks consumers in Indonesia.Limitations: The study is limited by its focus on Starbucks Indonesia customers, which may affect the generalizability of the findings to other brands or regions.Contribution: The study is one of the first empirical works to integrate social media marketing, brand personality, and brand gestalt. It offers valuable insights for practitioners on how to effectively leverage SMM and brand gestalt to shape brand personality.

Purpose: The study aims to determine the readiness of leaders in leading millennial employees, focusing on the competencies of Human Resources (HR) division employees. This research is significant due to the critical nature of millennials, making it necessary for leaders to be well-prepared to effectively guide them.Methodology: This research adopts a qualitative descriptive analysis approach through a literature review. The data were obtained from active employees in companies located in Bekasi and surrounding areas. The study examines leadership styles and competencies such as motives (ability to motivate), traits (ability to direct), self-concept (personal concepts), knowledge, and skills.Results: The findings, based on responses from 98 employees in the HR division in companies around Bekasi, show a high level of leader readiness for decision-making, with 59.2% of respondents agreeing that their leaders consistently seize opportunities. Additionally, leaders' human relation skills are rated highly, with 61.2% of respondents strongly agreeing that their superiors exhibit goodwill, fairness, respect, and appreciation for others. Lastly, in terms of knowledge competency, 57.1% of respondents agree that their leaders possess the knowledge necessary to complete tasks in any situation.Conclusions: The readiness of leaders to lead the millennial generation is relatively high, especially in terms of decision making, human relations skills, and knowledge competencies.Limitations: The study focuses only on companies in the Bekasi region and may not represent the readiness of leaders in other areas. The research is also limited to the HR division and does not explore other functional departments, which may have different leadership dynamics.Contribution: This research contributes to the understanding of leadership readiness in managing millennial employees, particularly in the HR division. It highlights critical leadership competencies and offers insights for organizations looking to improve their leadership strategies in dealing with millennials, providing valuable input for leadership development programs in the HR sector.

Purpose: This study aims to quantify and scrutinize the caliber of public transportation services through meticulous application of the Public Transportation Quality (P-TRANSQUAL) framework. Methodology: The proposed research method involves a qualitative approach that integrates the use of Public Transportation Service Quality (PTSQ) and fishbone diagrams. The research population consisted of users of PO Moedah services, selected randomly based on predetermined inclusion criteria, including diverse age groups, gender, occupation, and monthly income range.Results: The empirical findings suggest that, while functionally proficient, the public transportation services administered by PO Moedah are not immune to deficiencies, warranting remedial intervention.Conclusions: He need for public transportation services in Indonesia is very high because people want time efficiency and a reduction in problems such as congestion and accidents.Limitations: The study was limited by subjective customer opinions and potential sample bias due to inclusion criteria such as age and income. Additionally, the findings are specific to PO Moedah's area and offer only a snapshot in time, limiting the generalizability and long-term relevance.Contribution: This study offers practical insights for PO Moedah to improve services and demonstrates the use of the P-TRANSQUAL framework to assess public-transportation quality. It highlights the importance of customer satisfaction and promotes sustainable urban transportation by addressing key issues, such as fuel consumption and traffic congestion.

Purpose: This study aimed to determine the effect of organizational culture and work motivation on employee performance at PT Boma Tirta Prima Makassar. Methodology: This study is quantitative research. This study used a questionnaire to collect the research data. This study used SPSS26 as a tool for data processing. Results: Organizational culture and work motivation have a significant positive effect, both partially and simultaneously, on employee performance in PT Boma Tirta Prima Makassar. Limitations: A lack of data sources is expected in the future to conduct research in several different locations. Conclusion: Organizational culture has a significant influence on employee performance at PT. Boma Tirta Prima Makassar. Work motivation has a significant influence on employee performance at PT. Boma Tirta Prima Makassar. Organizational culture and work motivation have a significant influence simultaneously on employee performance at PT. Boma Tirta Prima Makassar. Contribution: This research is expected to be a source of reference for further research and a consideration for PT Boma Tirta Prima Makassar as a reference for improving employee performance.