Work satisfaction and motivation have been believed to directly connect to employee performance. These two indicators are potential to either decrease or increase the level of performance, how many items an employee can meet in an accordance with company terms. Employee with well-satisfaction may be motivated to show up their maximum performance while working, which consequently increase company performance or organization after all. This study aims to analyze job satisfaction in moderating the effect of work motivation on employee performance. This research uses a quantitative research approach by means of a survey research. The population of this study were all employees of Hotel Paradise Batu, so that the sampling used total sampling technique. Descriptive data and moderated regression were used as data analysis. The results show that work motivation has an effect on employee performance, work motivation and satisfaction have a positive and significant effect on employee performance, and job satisfaction moderates the interaction of work motivation and employee performance

This study aims to examine and analyze the factors that can influence the actual use of technology in SMEs through the extended technology acceptance approach. The method used is PLS analysis with 299 respondents from all UMKM in east java. The results of this study show that basically when individuals have the attitude to accept the use of technology, it will indirectly increase public interest in using technology so that it can increase the effectiveness, individual performance, and quality of financial reports in a UMKM. However, the effectiveness of using technology can't affect the size of a UMKM, because based on the results of questionnaires and interviews with respondents that the size of the company as seen from the total turnover and assets can't be influenced by the use and intensity of technology. The new finding from this research is the actual use of technology is able to mediate between behavioral intentionin individual performance and the quality of MSME financial reports is very large.

Setiap sekolah telah ditetapkan supaya memiliki koperasi sekolah, selain untuk mendidik siswa dalam mengembangkan periaku mandiri, koperasi sekolah merupakan salah satu persyaratan untuk akreditasi dan setiap sekolah pasti memiliki koperasi sekolah. Namun hal tersebut tidaklah demikian, sebagai sekolah yang baru saja berdiri pada tahun ini, SMA Al-Ghozali Paserean masih belum memiliki koperasi sekolah dan tentunya memerlukan sebuah sosialisasi atau workshop mengenai koperasi sebalum mendirikan koperasi di sekolahnya. Hal tersebut dikarenakan sekolah pastinya memerlukan sebuah gambaran tentang koperasi mulai dari definisi koperasi, tujuan serta bagaimana cara mengelola koperasi sekolah. Metode pelaksanaan pada kegiatan ini dimulai dengan tahap persiapan yang terdiri dari koordinasi dan penentuan jadwal serta tempat kegiatan. Selanjutnya yaitu dilanjutkan dengan workshop tentang koperasi sekolah, setelah itu pelatihan tentang pendirian koperasi sekolah mulai dari tata cara rapat, penentuan struktur organisasi koperasi, penamaan serta pengajuan berdirinya koperasi. Yang terakhir adalah dengan melakukan evaluasi kepada para peserta mengenai pemahaman tentang koperasi sekolah.Dalam pelaksanaan pengamas ini para pelaksana dapat membuat para siswa/i dan guru di SMA AL-Ghozali Paserean mengerti tentang koperasi sekolah melalui evaluasi yang dilakukan dengan memberikan soal yang berisi pertanyaan tentang materi yang disampaikan. Sehingga para pihak di SMA Al-Ghozali memiliki keinginan untuk mendirikan koperasi sekolah pada tahun depan dikarenakan untuk tahun ini sekolah tersebut masih ingin fokus dalam pembangunan serta pengadaan perlengkapan sekolah.

Studi ini menjawab pertanyaan tentang pajak, sumber pendapatan terbesar di Indonesia. Penelitian ini menguji pengaruh leverage dan profitabilitas terhadap agresivitas pajak yang dimoderasi oleh tanggung jawab sosial perusahaan. Tujuan dari survei ini adalah untuk mengetahui apakah ada perusahaan yang melakukan penghindaran pajak. Penelitian ini menggunakan data sekunder. Populasinya mencakup seluruh perusahaan manufaktur yang terdaftar di BEI antara tahun 2018 hingga 2020. Analisis data dilakukan berdasarkan SmartPLS, dan ditemukan sebanyak 147 sampel penelitian. Implikasi teoritis dari penelitian ini gagal membuktikan teori stakeholder, legitimacy, dan agency dalam menjelaskan agresivitas pajak. Hasil penelitian ini menunjukkan bahwa leverage dan tanggung jawab sosial perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak. Profitabilitas berpengaruh negatif signifikan terhadap agresivitas pajak. Tanggung jawab sosial perusahaan kemudian tidak mampu memperkuat leverage dan profitabilitas pada agresivitas pajak.

The Covid-19 pandemic demands that businesses go digital. Not only products must be marketed through technology, but the way of communication with consumers must also be arranged systematically to stabilize income. Among a number of tools designed to answer customer retention demands, CRM software was chosen because this tool can accommodate consumer data, business data, track consumer interactions, and track company prospects. The purpose of this activity is to conduct training and assistance in implementing Customer Relationship Management in increasing sales during the pandemic. This method uses a descriptive qualitative approach with training design in using Customer Relationship Management software. Instruments in the form of learning experience and literature study. This community partnership program involves business start-ups within the Muhammadiyah University of Lamongan, especially students majoring in Accounting and Management. The results of this study indicate that the application of CRM has an effect as an effort to increase business sales during the pandemic with a series of strategic CRM processes, operational CRM, analytical CRM. Essentially, both upper, middle, and even lower customers need good and quality service, it's just that the levels are different. When start-up actors apply the right and good CRM, it will automatically increase customer satisfaction which has an impact on increasing business sales.