The purpose of this study is to analyze the relationship between Transformational Leadership, Leader Member Exchange, Digital Transformation on Work Innovation Capabilities and Organizational Citizenship Behavior. In this study using quantitative methods and data analysis techniques Structural Equation Modeling (SEM) using SmartPLS 3.0 software. This research was conducted the sample units were 390 Micro, Small & Medium Enterprises (MSMEs). Based on the results of data analysis, it is concluded that transformational leadership has a significant effect on Work Innovation Capabilities, transformational leadership has no significant effect on Organizational Citizenship Behavior, Leader Member Exchange has a significant effect on Work Innovation Capabilities, Leader Member Exchange has no significant effect on Organizational Citizenship Behavior, digital transformation has no significant effect on Work Innovation Capabilities, digital Transformation has no significant effect on Organizational Citizenship Behavior, Work Innovation Capabilities have no significant effect on Organizational Citizenship Behavior, transformational Leadership has no significant effect on Work Innovation Capabilities through Organizational Citizenship Behavior, Leader Member Exchange has no significant effect on Work Innovation Capabilities via Organizational Citizens hip Behavior , digital transformation has no significant effect on Work Innovation Capabilities through Organizational Citizenship Behavior.

Audit merupakan pemeriksaan independen atas pernyataan pendapat atas sebuah laporan keuangan perusahaan oleh auditor yang ditunjuk, sesuai dengan penunjukan itu dan sesuai dengan kewajiban hukum yang relevan. Para pengusaha seringkali luput dalam memperhatikan pentingnya audit untuk keuangan dan jalannya usaha yang mereka jalankan. Dengan adanya audit keuangan, kredibilitas laporan keuangan dapat ditingkatkan merupakan perwakilan posisi dan kinerja organisasi kepada pemangku kepentingan perusahaan (pihak yang berkepentingan). Kegiatan pengabdian ini dihadiri oleh pengusaha UKM setempat yang tertarik untuk mengetahui pentingya pelaksanaan audit dalam usaha. Hal ini juga disebabkan dengan adanya salah satu pertanyaan dari peserta yang mengatakan bahwa omset yang tinggi tidak menentukan laba bersih yang tinggi. Dalam hal ini, dijelaskan bahwa peran dari audit keuangan dapat memunculkan biaya mana yang menjadi penyebab masalah tersebut. Pelaksanaan kegiatan dilakukan secara diskusi dan pemaparan. Diakhir kegiatan, peserta mendapatkan hasil yang puas atas sesi pemaparan dan diskusi atas pentingnya kegiatan audit pembukuan sehingga dapat diketahui kondisi keuangan dari usaha yang dijalankan.

The purpose of this study is to determine and explain the significance of the effect of Material Incentives and Non-Material Incentives on Work Motivation, the effect of Material Incentives and Non-Material Incentives on Employee Performance, and the effect of Work Motivation on Employee Performance. The type of research used in this research is explanatory research, and the research method used is quantitative. The population in this study amounted to 36 employees of PT Jamsostek (Persero) Medan Branch. The number of samples was 36 employees using the Population sampling technique. The data was processed using a computer program SPSS 20 for windows. Based on the results of inferential analysis using path analysis which shows the significant value of F, namely 0.000 <0.05 (alpha). The path coefficient values are 0.345 and 0.479 for Material Incentives (X1) and Non-Material Incentives (X2) on Work Motivation ( Y1), the path coefficient value is 0.322 and 0.316 for Material Incentives (X1) and Non-Material Incentives (X2) on Employee Performance (Y2). The path coefficient value is 0.346 for Work Motivation (Y1) on Employee Performance (Y2). Likewise, the value of Adjusted R Square is 0.497 for Work Motivation (Y1) and 0.686 for Employee Performance (Y2). It shows that the Material Incentive and Non-Material Incentive variables significantly affect Work Motivation and Employee Performance, either directly or indirectly.

This study aims to describe the effect of employee training and development on employee performance at PT Pacific Medan Industry. This research uses simple random sampling method. Research respondents are part of the Marketing Department of PT. Pacific Medan Industry, totaling 85 (eighty five) people. The instrument used is a questionnaire to collect data from training variables, employee development variables, and employee performance variables, multiple linear regression analysis, multiple linear correlation coefficient tests, partial hypothesis testing or t test, simultaneous hypothesis testing or F test, and calculations. coefficient of determination. The results of the descriptive analysis for the training variable are in the fairly good category, the employee development variable and work performance are in the good category at PT Pacific Medan Industry. Industry. Simultaneously, employee training and development has a positive and significant effect on employee performance at PT Pacific Medan Industry. The contribution of training variables and employee development variables to the increase in employee performance variables at PT Pacific Medan Industry is 0.753 or 75.3%, while the remaining 0.247 or 24.7% is influenced by other variables not examined by the authors in this study. such as work motivation, work culture, work discipline, and so on.