Abstract: This study aims to analyze the implementation of halal product guarantees on MSMEs in Indonesia. The data used in the analysis related to the research topic were taken from various literature, both from books and journal articles. Data from various sources were then analyzed using a literature review approach. Based on the analysis, it was found that the halal food sector is currently a new opportunity to increase growth and economic development. It is said to be a new opportunity because not only Muslim-majority countries but Muslim-minority countries also take part in the development of the halal industry. Therefore, the Indonesian government is also trying to develop the domestic halal food and beverage industry to encourage the growth of the halal industry. In promoting the application of halal standards where one of the things needed is halal certification, Law Number 33 of 2014 concerning Halal Product Guarantee is issued, Article 4 states that halal product certification is mandatory. The method used in this research is library research. The literature study in this research was conducted to study the definition of keywords, to deepen theories and concepts, and to identify variables related to the background and context of the research. Literature studies related to the analysis of barriers to halal product, the journal uses a search application or search application that is searched on Google Scholar with the keyword "Halal Product" the maximum number of results is 20 and the year category is all year (0-0) There are eight journal articles. The following are the details of the journal search results using the publish and perish application and the search on Emerald Publishing. Search through the publish and perish application on Google Scholar with the keywords Islamic bank product innovation: 4 papers. Emerald Publishing on Emerald Insight, with the title: Halal Certification: 6 papers.

Abstract: This research is meant to determine the effect of online shopping transaction satisfaction and trust on consumer attitudes in E-commerce. The population in this study were employees of Borma Toserba Bandung. The sampling technique used is the census technique because the population is not larger than 100 respondents. Data obtained from the distribution of questionnaires with a total of 56 respondents obtained from employees of borma department store bandung. The analytical method used in this research is descriptive method, and statistical analysis using multiple linear regression analysis, and hypothesis testing using t-test and f-test with a significant level of 5%. The results show that online shopping transaction satisfaction has a significant and positive effect on consumer attitudes in E-commerce, consumer trust has a significant and positive effect on consumer attitudes in E-commerce, and online shopping transaction satisfaction and consumer trust together have a significant and significant effect on consumer attitudes.

Abstract: Nowadays consumers are faced with so many choices in meeting their needs and desires. E-commerce seems to be a fast way to fulfill consumer shopping desires. Shopee is one of the E-commerce sites that offers a wide variety of products to consumers. This study aims to determine the online consumer buying process at Shopee. This type of research is qualitative using the interview method. The subjects of this study consisted of four informants with different backgrounds. The analysis was carried out by dividing two types of data, namely primary data from direct interviews and secondary data from relevant articles. The results showed that in the consumer purchasing decision-making process there are five stages, namely the first stage of need recognition, the second stage of seeking information, the third stage of evaluation, the fourth stage of purchase, and the fifth stage of post-purchase behavior. The process of making consumer purchasing decisions is carried out in different ways based on each one.

Abstract: The tourism sector is confirmed to be a significant economic growth sub-sector in Indonesia, especially on Pari Island which has tourism potential that can contribute to the country's foreign exchange. However, complex problems with digital marketing communication strategies and Covid-19 have occurred in recent years. This study aims to explore digital marketing communication strategies for increasing tourist visits. This type of research is Mix Method Exploratory Sequential Design used with 2 phases. Phase 1 is the qualitative technique, purposive sampling, data collection is by observation and semi-interviews and the analysis is Interactive Model Analysis and phase 2 is a quantitative technique, saturated sampling (N=20), and the analysis is Simple Linear Regression. The results show that in phase 1 (qualitative approach), the travel manager of the Pari Island tourist attraction applies a digital marketing communication strategy to increase tourist visits, namely Advertising, Sales promotion, Direct Marketing, Personal selling, and Public Relations. Phase 2 (quantitative approach) confirms that the digital marketing communication strategy has a significant effect on tourism interest. The implications of the research suggest that tourism travel managers and tourism offices can implement good digital marketing communication strategies in order to increase tourist visits to Pari Island after the Covid-19 pandemic.

Abstract: The purpose of this study was to determine: (1) The effect of job satisfaction on work motivation, (2) The effect of job satisfaction on performance (3) The effect of job satisfaction on the performance of post-covid 19 vocational high school teachers in Aceh Regency. The data collection method in this research is survey, non-probability method with purposive sampling technique, which means that the sample is selected based on its characteristics, the data analysis tool uses SPSS with a sample of 120 respondents. The results of the analysis show that 1. there is no effect of job satisfaction on teacher work motivation, this is seen from the probability (sig) = 0.195 because the value of sig < 0.05 the correlation coefficient is not significant and the t-table is greater than t-count, it can be seen that work motivation is not influenced by job satisfaction, 2 there is an effect of job satisfaction There is teacher performance and 3 there is an impact of work motivation on teacher performance job satisfaction on the performance of post-covid 19 vocational high school teachers in East Aceh Regency.

Abstract: This research was conducted on Shopee Consumers at PT. Gucci Ratu Textile Cimahi City. The purpose of this study was to determine how big the contribution of the influence of product display and Electronic Word Of Mouth on purchasing decisions either partially or simultaneously at Shopee. The research method that will be used in this research is descriptive method and associative method. In this study, the unit of analysis is the individual, namely the Dyeing-Finishing Department employee at PT. Gucci Ratu Textile Cimahi City who shop online at Shopee. The sample in this study was 129 respondents. Proportional stratified random sampling is the sampling technique used in this study. The method of analysis used multiple linear regression analysis, besides that, the validity and reliability of the research instrument were also tested. Based on the results of the study, it shows that there is an influence either partially or simultaneously on exogenous variables (product appearance and Electronic Word Of Mouth) on endogenous variables (purchase decisions). The implication of this research is that Shopee can review the differences in product display design at Shopee with other online shops to make it more attractive, pay attention to information regarding product prices that must be in accordance with market prices, and increase consumer satisfaction in terms of providing discounts.

Abstract: This study aims to determine the effect of the Liquidity Ratio which is proxied by the Current Ratio (CR) and the Solvency Ratio which is proxied by the Debt to Assets Ratio (DAR) on the Profitability Ratio which is proxied by the Return on Assets (ROA) at PT Solusi Bangun Indonesia Tbk. period 2011-2020. The research method used is quantitative research by looking for causal associative relationships and using classical assumption tests, hypothesis testing (t test and F test), coefficient of determination test, using SPSS version 25 program. The results of the study are Current Ratio partially significant effect and is positively related to Return on Assets. Judging from the results of the partial test (t test), the CR variable with a value of tcount > ttable is 3,448 > 2,365 and a significant value of 0.011 < 0.05. Debt to Asset Ratio partially has a significant and negative effect on Return on Assets. Judging from the partial test (t test), the DAR variable with a value of tcount > ttable is -4.229 > 2.365 and a significant value of 0.004 <0.05. Current Ratio and Debt to Assets Ratio simultaneously have a significant effect on Return on Assets. Judging from the simultaneous test (F test), Fcount > Ftable, which is 38.058 > 4.74 and a significant value of 0.000 <0.05. Based on the coefficient of determination test, the R-Square of 0.916 means that the contribution of the Current Ratio and Debt to Asset Ratio variables to Return on Assets is 91.6% while the remaining 8.4% is influenced by other variables not used in this study.

Abstract: Penelitian ini bertujuan untuk menguji efek opini audit dan kepemilikan publik terhadap ketepatan waktu penyampaian laporan keuangan . Penelitian ini adalah penelitian sampel, yakni memasukan 222 perusahaan dari 547 perusahaan sektor manufaktur selama tahun pengamatan 2018-2020. Sampel dipilih dengan teknik purposive sampling. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian menemukan bahwa opini audit berpengaruh meningkatkan ketepatan waktu penyampaian laporan keuangan, khususnya opini audit wajar dengan pengecualian. Kepemilikan publik juga berpengaruh meningkatkan ketepatan waktu penyampaian laporan keuangan. Kata kunci: Ketepatan waktu penyampaian laporan keuangan, opini audit, kepemilikan publik.

Abstract: Tulisan ini merupakan literature review yang bertujuan untuk mengetahui mekanisme pasar dalam konteks islam. Metodologi yang digunakan adalah review dari penelitian-penelitian dan buku-buku baik dalam skala lokal Indonesia maupun skala internasional. Berbeda dengan sistem konvensional, konsep Ekonomi Islam menekankan bahwa mekanisme pasar dan penetapan harga perlu diatur untuk mencapai keseimbangan pasar dan keadilan ekonomi dengan mempertimbangkan urgensi para pihak yang terlibat di pasar. Harga yang wajar dan wajar adalah harga yang diperoleh berdasarkan kekuatan penawaran dan permintaan. Dalam hal terjadi tindakan tidak wajar yang mengakibatkan distorsi pasar atau harga tidak berada pada titik ekuilibrium, pemerintah berperan sangat penting dalam mengambil regulasi berupa penetapan harga dengan melihat faktor-faktor penyebab distorsi dan mengembalikan harga dengan harga aslinya titik keseimbangan awal.

Abstract: This study analyzes the effect of supervision and works motivation on civil servants' performance by assigning the education levels as a moderator in the functional relationship. The samples are 250 civil servants working in the local government agency of Banda Aceh city. Furthermore, the statistical model used consists of multiple regression and moderated regression analysis. The study discovered that civil servants' performance is positively affected by supervision and work motivation. The education level not only affects performance positively and significantly but also moderates the work motivation-performance relationship. However, education level does not moderate the effect of supervision on civil servants' performance.

Abstract: This study was conducted to determine whether the short Return on Assets ROA affect the stock price, whether the Earning Per Share which is abbreviated as EPS affect the stock price, and whether the ROA and EPS simultaneously affect the stock price which is carried out on the object of research at PT Indofood Sukses. Makmur Tbk for the period 2011-2020 for 10 years. This study uses a quantitative-based method and the tests carried out are classical assumption test, regression equation regression, coefficient of determination and hypothesis testing consisting of T and F. This research results that partially ROA has no effect on stock prices, partially EPS has an effect on the stock price and simultaneously ROA and EPS affect the stock price at PT Indofood Sukses Makmur TBK which occurred over a period of 10 years, from 2011 to 2020.

Abstract: The purpose of this research is to analyze the relationship of the factors that influence the quality of MSME financial reporting. The population selected in this study were 116 farmers in Indonesia, while the sampling technique used was simple random sampling so that the research sample was 54 farmers. The results of the study provide evidence of a positive influence on accounting understanding and human resource competence on quality MSME financial reporting. Thus the financial reporting of MSMEs is getting more quality because of the accounting understanding factor and the competency factor of human resources. Keywords: Accounting understanding, human resource competence and quality MSME financial reporting

Abstract: This study aims to examine the effect of the reputation of the public accounting firm and the delay in the independent auditor's report on the timeliness of submitting financial statements. This research is a sample study, which includes 225 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected by simple random sampling technique, the sample size was determined by the slovin formula. The analytical method used is logistic regression. The results of the study found that the reputation of public accounting firms had an effect on increasing the timeliness of submitting financial reports, especially public accounting firms affiliated with the Big 4. The delay in the independent auditor's report also affects the timeliness of the financial report submission, especially the auditor who is not late in submitting the independent auditor's report.

Abstract: Tourism is able to raise the level of the economy, but reflecting it on the Covid-19 pandemic, and its transition to the New Normal Era continues to be debated. Thus, this study aims to analyze the impact of tourism development on the economy of local communities in the new normal era. This study uses a phenomenological qualitative method. The sample came from the people of Tidung Island, the sample was selected using a purposive sampling technique. Collecting data with interview instruments, focus group discussions, document studies, and observation. Check the validity and reliability of the data using triangulation techniques. The data analysis is Interactive Model Analysis. The results show that the implications of new normal era tourism development are confirmed to have a positive impact on the economy and welfare of local communities.

Abstract: This study aims to examine the effect of corporate governance and sales growth on corporate tax aggressiveness. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019. This study included all 111 populations as research observations. The data used is balanced panel data, then analyzed using the Panel Least Squares (PLS) method and the Common Effect Models (CEM) test. The results of this study found that corporate governance and sales growth have an effect on reducing tax aggressiveness, but not significantly.

Abstract: The purpose of this study is to know and analyze the factors that affect total revenue-sharing financing in sharia business units in Indonesia. These factors are Third Party Funds (DPK), Non-Performing Financing (NPF), and Total Assets (TA). The data used in this study is panel data with the period 2010-2020 published by the Financial Ministry and in the annual financial statements of Islamic banking. The population of 21 companies with a sample of 5 companies with purposive sampling methods. The analysis tools used are Eviews10 and SPSS 18. The analysis technique in this study is a regression of panel data by testing using a fixed-effect model. The results of this study showed that DPK, NPF, and simultaneously had a significant effect on total revenue-sharing financing in sharia business units in Indonesia. The results of the study partially showed that the variables of DPK and TA had a significant positive effect on the total financing in the Sharia Business Unit in Indonesia. The NPF variable does not have a significant negative effect on the total financing in the Sharia Business Unit in Indonesia. The results of the R-Square adjusted value showed a value of 51.9%.

Abstract: Indonesian MSMEs as the largest absorber of labor are expected to grow the export market. Riau Province is the area on the island of Sumatra that has the lowest market share index. This study aims to further test whether entrepreneurial orientation and market orientation have an effect on innovation and marketing performance. This research is explanatory research. The unit of analysis in this study is the MSME cluster fostered by Bank Indonesia in Riau Province in the Riau Province. The analysis used is Partial Least Square (PLS). The total population in this study was 277 MSMEs with a sample of 164 MSMEs from various clusters. Data collection techniques in this study used a questionnaire collected in the form of primary data. The results of this study indicate that market orientation has a significant effect on business innovation, entrepreneurial orientation has a significant effect on business innovation, market orientation has a significant effect on improving marketing performance, entrepreneurial orientation has a significant effect on marketing performance, business innovation has a significant effect on marketing performance, market orientation has a significant effect on marketing performance through business innovation, entrepreneurial orientation has a significant effect on marketing performance through business innovation.

Abstract: Research was conducted at Mexalminuz Clothing in Kudus. The purpose of this study was to find out how much the benefits of social media to increase sales volume at Mexalminuz Clothing in Kudus. The purpose of promotion is to convey information, position the product, persuade consumers to like the product, increase and control sales volume, and can influence consumer spending decisions. If this promotional strategy is carried out properly, it will have a good impact on the sustainability of Mexalminuz Clothing in Kudus because there is quite a lot of potential to introduce products and conduct sales activities through the use of social media Facebook and Instagram. This research is a field research with a qualitative descriptive approach, the data used are primary data and secondary data. With data collection techniques in the form of interviews, observations, questionnaires, and documentation. The population used is 2 managers of Mexalminuz Clothing in Kudus and the sample to see customer responses is 4 people with indicators of respondents making purchases in the last 1 month. The results of this study are advertising using social media Facebook and Instagram, sales promotions using discounts or price reductions, premiums or gifts, trade shows, coupons or vouchers, and product guarantees.

Abstract: This study aims to obtain an overview of the utilization of Community-Based Tourism (CBT) ideas in Leuge Beach, East Aceh. namely: (1) knowing the efforts made by the Government of East Aceh in creating a tourism travel industry (CBT) Based on Local Areas, (2) knowing the potential of the travel industry that can be formed into CBT, (3) obtaining data on the inhibiting variables of CBT in the region. East Aceh, and (4) using the CBT progress model as a methodology for regional monetary strengthening in the East Aceh government. The efforts of the East Aceh Regional Government in realizing CBT as one of the regional monetary strengthening techniques are carried out through: (a) a program to increase the destination of the travel industry, (b) an advertising promotion project for the travel industry, and (c) an organizational improvement program. Meanwhile, the types of travel industries that can be formed into regions based on the tourist travel industry in East Aceh include the travel industry, beaches, educational, social, make-up, and culinary industries. travel industry. There are several components that hinder the progress of CBT in the East Aceh Government, namely: (a) the framework has not been enforced, (b) regional investment in creating the travel industry is still low, and (c) the organization has not been fully resolved.

Abstract: This study aims to examine the effect of the number of boards of directors and the number of audit committees on firm value. This research is a sample study, which includes 111 manufacturing sector companies during the 2017-2019 observation year with certain criteria. The analytical method used is the fixed effect panel data regression model. The results of this study found that the number of the board of directors has a positive and significant effect on firm value. While the number of audit committees had a not significant effect on firm value.

Abstract: Patient satisfaction is an important factor in evaluating quality services, to improve the quality of health services for BPJS Health participants, health services are no longer centered on hospitals or advanced health facilities, but must be organized according to his medical needs. This principle will focus on basic health services/basic health facilities, such as puskesmas/clinics, which will become the main way for BPJS Health participants to get health services. This is the reason why this research was carried out. Where this research aims to analyze the effect of service quality and patient satisfaction BPJS on clinical image pratama Universitas Riau sehati 1. The method in this research is quantitative with conducted a survey of 96 samples of BPJS patients. The results of this study are: 1. Quality services provided by the clinic affect the satisfaction of BPJS patients with influence path coefficient value (ρ yx) 0.598. 2. BPJS patient satisfaction affects the image clinic of (ρ zy) 0.650. 3. The quality of service affects the clinical image by (ρzx) 0.172. The Primary Clinic of Riau Sehati 1 University has a positive image in the eyes of BPJS patients for providing their best service.

Abstract: This study aims to examine the role of independent commissioners in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 207 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership had no significant effect on sales to related parties. The independent commissioner moderated the homologizer moderated the influence of institutional ownership on sales to related parties.

Abstract: Penelitian ini bertujuan untuk menguji peran utang dalam memoderasi pengaruh kepemilikan institusional terhadap penjualan kepada pihak berelasi. Penelitian ini adalah penelitian sampel, yakni memasukan 300 perusahaan dari 706 perusahaan sektor manufaktur selama tahun pengamatan 2017-2020. Sampel dipilih dengan teknik kriteria tertentu. Metode analisis yang digunakan adalah moderated regression analysis. Hasil penelitian menemukan bahwa kepemilikan institusional berpengaruh positif signifikan terhadap penjualan kepada pihak berelasi. Utang tidak mampu memoderasi pengaruh kepemilikan institusional terhadap penjualan kepada pihak berelasi. Kata kunci: penjualan kepada pihak berelasi, kepemilikan institusional, utang.

Abstract: The purpose of this study is to find out the development of online digital marketing by using alternatives to take advantage of the search for the social networking market through the latest provided applications for the sale of business products for the students of the Akademi Keuangan Perbankan (AKUBANK) Nusantara Aceh Timur in the current millennial era. The research was conducted on the efforts of AKUBANK Nusantara students in East Aceh using qualitative research methods, namely matching existing theories with empirical reality using descriptive methods to find out in-depth how the development of online digital marketing is carried out by Akubank Nusantara Aceh Timur students. Data collection in this study was carried out by interviewing business owners, participatory observation methods, and also through documentation methods. The results of this study indicate that students, experiencing an increase from the average business they run, have increased from day to day due to affordable prices, the quality of their products in front of trying alternative methods by utilizing the search for social networking market through the latest provided applications. This is a good sign for the marketing of Akubank Nusantara students in East Aceh itself. After analyzing the suitability of existing theories and rules with practice in the field, it can be concluded that the application of online digital marketing to the businesses of Akubank Nusantara Aceh Timur students is in accordance with sharia marketing.

Abstract: Unemployment is a very big problem. Coupled with the outbreak of the COVID-19 virus which resulted in many employees and workers being laid off. The purpose of this study is to predict the unemployment rate based on the number of the workforce. To produce an accurate prediction requires valid data in the long term. This makes it a reference for forecasting the unemployment population in a 5-year time series. For forecasting, a method is needed, namely the Linear Regression method. Linear regression is a statistical method that serves to test how far the relationship between the causal variables and the effect variables is. After forecasting, prediction data is generated in 2022, and the population and unemployment have changed from the previous year. Where the population in 2022 is predicted to be 144189 and the number of unemployed is 4513 people. This result is a prediction, not 100% accurate, therefore it would be better if you use another method to compare the prediction results and the level of accuracy.

Abstract: The Islamic Financial System is an implementation of the teachings of Islamic economics. So, the values contained in Islamic teachings must be realized in the Islamic financial system. But in reality, many criticisms are related to the Islamic financial system. This paper is a literature review that aims to determine the Islamic and conventional financial systems. This research uses an approach using Publish and Perish software to collect journal articles that are relevant to the purpose of this research. The contents of the collected articles were analyzed to get a conclusion. The main findings of this study indicate that the orientation of the Islamic financial system is profit and falah oriented while the conventional financial system is only profit-oriented, the conventional financial system must pay attention to the principle of justice in its operations so as not to harm the community.

Abstract: This research aims to determine whether or not the influence of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) on Mudharabah and Musyarakah financing to PT Bank Syariah Bukopin in Indonesia, both simultaneously and partially. This study uses secondary data in the form of quarterly reports and in the quantitative form obtained from the official site with time-series data, namely in the period 2009-2018. The statistical test used is by multiple linear regression analysis using SPSS version 17.0 software by considering the Classical Assumption Test, which is Normality Test, Autocorrelation Test, Heteroscedasticity Test, and Multicollinearity Test. The results of the study state that Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) simultaneously have a positive and significant effect on Mudharabah and Musyarakah financing. Non-Performing Financing (NPF) partially has a positive and significant effect on Mudharabah and Musyarakah financing because the significance value is smaller than 0.05, which is equal to 0.009. while the Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) partially have a negative and significant effect on Mudharabah and Musyarakah financing. The coefficient of determination (R2) in this study is 52.4%, this indicates that the variables of influence of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR) can explain Mudharabah and Musyarakah financing variables of 52.4% and the remaining 47.6% is explained by other variables outside the research variable.

Abstract: Penelitian ini bertujuan untuk menguji efek penghindaran pajak, tata kelola dan sumber pendanaan terhadap nilai perusahaan. Penelitian ini adalah penelitian sampel, yakni memasukan 300 perusahaan dari 706 perusahaan sektor manufaktur selama tahun pengamatan 2017-2020 dengan kreteria tertentu. Metode analisis yang digunakan adalah regresi data panel fixed effect model. Hasil penelitian ini menemukan bahwa penghindaran pajak dan sumber pendanaan berpengaruh negatif terhadap nilai perusahaan. Tata kelola perusahaan berpengaruh positif terhadap nilai perusahaan. Kata kunci: nilai perusahaan, penghindaran pajak, tata kelola, sumber pendanaan.

Abstract: One of the networks of Bank Riau Kepri Siak Branch is Bank Riau Kepri Sabak Auh shop which is expected to be able to provide productive credit marketing and be able to become a market leader for similar credit products in terms of lower interest rates than other banks. Customers of Bank Riau Kepri Kedai Sabak Auh are retail customers and there is no collaboration with cooperatives or other institutions in terms of offering credit to their members. This is different from other office units in the Bank Riau Kepri Siak network which have cooperation with cooperatives or other institutions in providing productive credit to their members. This study aims to analyze the effect of the promotion mix on the decision to use credit. The effect of the promotion mix on customer satisfaction. The effect of the decision to use productive credit and to analyze the effect of the promotion mix on customer satisfaction through the decision to use credit. The population in this study were all productive credit customers (KUKM and KUM) at Bank Riau Kepri Kedai Sabak Auh in 2021 spread across the Sabak Auh sub-district as many as 161 people. While the sample used as many as 118 people. The data used in this study were primary data and secondary data, while the data collection technique used a questionnaire. The data analysis technique used in this research is the data analysis used in this study is the Structural Equation Model. The results showed that the Promotional Mix had a positive and significant effect on the decision to use credit. Promotional mix has a positive and significant effect on visitor goals. The decision to use has an effect on customer satisfaction. And the promotion mix affects the customer's goals through the decision to use productive credit.