This  study  aims  to  identify  and  analyze  the  influence  of  job  satisfaction  and  work  discipline  on employee performance. Approach method used for sampling is purposive sampling technique. Respondents were used  in  this  study  were  173  employees  working  in  state-owned  banks  in  Batam.  This  study  uses regression analysis to examine how the influence of these two variables on the performance of  employees with SPSS 22.0 application. Results of the t test obtained by value t count 3,979> t table 1,973, which means that H1 is accepted and t  value 4,623>  t table 1973,  which  means  H2 is accepted. The higher  the  satisfaction is  fulfilled and the higher discipline of work that employees have the higher the employee's performance. Based on the results of research conducted, it can be concluded that there is influence between the variables of job satisfaction and work discipline on employee performance state-owned banks in Batam. Keywords: Job satisfaction, Discipline, Employee Performance

Business ethics is the knowledge about the procedures for setting up and managing ideal business into consideration the norms and morality universally applicable and economically or socially. The application of these norms and morality support the purpose and goals in business activities. This study aims to determine whether there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics in the accounting department of a university in the city of Batam. Samples are 185 regular grade student accounting Prodi morning at an accredited university in the city of Batam. Testing the hypothesis in this study using a statistical test Independent sample T-test contained in SPSS 22.0 and the results show that there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics. This study shows that business ethics education affects the perception of students so that students who have followed the course of business ethics have a different perception of students who have not followed the course of business ethics. Limitations of this study is the sample used only students of accounting in Batam alone. Business ethics education is very important to be a provision for students and should be maximized curriculum. Suggestions for further research should be expanded samples studied, such as using student of accounting in Riau Islands and also add other variables in the study.

Penelitian ini bertujuan untuk mengetahui pengaruh sistem penilaian kinerja dan kompensasi terhadap motivasi kerja pegawai negeri sipil (PNS). Motivasi sebagai variabel dependen dan variabel independen dalam penelitian ini adalah sistem penilaian kinerja dan kompensasi. Sistem penilaian kinerja bagi PNS menggunakan Sasaran Kerja Pegawai (SKP) dan perilaku kerja. Fokus penilitian ini adalah untuk mengetahui sejauh manakah pengaruh sistem penilaian kinerja dan kompensasi terhadap motivasi kerja pegawai dan untuk mengetahui sejauh mana penilaian berdasarkan SKP dan perilaku kerja yang digunakan oleh 10 instansi pemerintah di Kota Batam. Metode yang digunakan yaitu purposive sampling dan mendapatkan hasil 126 sampel staff PNS. Pengumpulan data menggunakan kuesioner yang diambil di 10 instansi pemerintah Kota Batam. Hasil dari penelitian ini adalah sistem penilaian kinerja dan kompensasi berpengaruh terhadap motivasi kinerja. Penelitian ini hanya pada 10 instansi pemerintah Kota Batam oleh karena itu penelitian selanjutnya disarankan menambahkan beberapa instansi lainnnya sehingga mempunyai jumlah sampel lebih banyak. Penelitian ini dapat dijadikan acuan untuk pemerintah dalam meningkatkan motivasi kinerja karyawan.

This study aims to examine the impact of Emotional Intelligence and Comprehension of the Accountant's Code of Ethics on the Ethical Sensitivity of Accounting Students. The sample of this research is active students from the accounting study program at the Batam State Polytechnic class of 2018-2019 who have received ethical learning through professional ethics courses totaling 90 students. This research includes the type of survey research, with the research instrument is a questionnaire. The data analysis technique used is multiple linear analysis. The results of the study prove that: Emotional Intelligence has a positive influence on the ethical sensitivity of accounting students at the Batam State Polytechnic, Understanding the Accountant Code of Ethics has a positive influence on the ethical sensitivity of accounting students at the Batam State Polytechnic, Emotional Intelligence and Comprehension of the Accountant Code of Ethics have a positive influence simultaneously on the ethical sensitivity of accounting students at the Batam State Polytechnic

Usaha mikro, kecil, dan menengah (UMKM) memiliki peran penting dalam perekonomian masyarakat Indonesia. Keberadaan UMKM sangat bermanfaat dalam hal pendistribusian pendapatan masyarakat. Melihat dari peranan tersebut, perlu dilakukan pelatihan guna menunjang keberlangsungan dari UMKM dan membantu mereka mengatasi berbagai permasalahan yang ada dari aspek manajemen hingga aspek permodalan yang dibutuhkan. Terlebih dimasa pandemi Covid-19 saat ini, dimana banyak UMKM terancam keberlangsungannya. Untuk itu tujuan kegiatan pengabdian kepada masyarakat yang akan dilaksanakan dengan metode sosialisasi dan penyuluhan melalui sistem digital ini adalah memberikan informasi dan tambahan pengetahuan yang dibutuhkan oleh para pelaku UMKM. Informasi dan pengetahuan yang diberikan akan dikemas dalam bentuk video sosialisasi dan penyuluhan. Hasil dari kegiatan yang dilaksanakan yaitu adanya materi sosialisasi dan penyuluhan dalam bentuk digital yang dapat diakses oleh pengusaha UMKM dengan memanfaatkan teknologi informasi yang ada saat ini.