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              <text>This study analyzes employee performance regarding work environment and work motivation. Survey data were collected using simple random sampling technique from 53 respondents of employees of the Agricultural Training Center of the Agricultural Extension and Human Resources Development Agency of the Ministry of Agriculture. The questionnaire was distributed through google form to the employees of BPPSDM Agriculture Training Center, Ministry of Agriculture. Data were analyzed using the SPSS version 22 (statistical package for social science) computer program. The results showed that the work environment and work motivation partially or simultaneously had a positive and significant effect on employee performance.</text>
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              <text>The rapid use of information technology in all aspects of life from the government environment to the community has encouraged several cities in Indonesia to apply the connectedness of the use of existing information technology in the form of integration of city elements to support the continuity of information technology-based urban life or can be called Smart City. Smart governance is an important thing needed in the development of a Smart City, the reason is because smart governance is the main foundation of a smart city. This study aims to determine whether Brebes Regency is ready to become a Smart City in terms of the dimensions of Smart Governance and its indicators. Indicators to measure the readiness of smart governance implementation are Openness and Public Participations, E-Governance, New Public-Private Collaboration, Guarantee System, Modern Processes of Public Management of The Municipal Budget, Modern System of Public Management of The Municipal Government, Transparency Auditing of The Government's Public Management, Local Government Staff. The method used in this study is a qualitative method. Research that is being carried out at this time includes descriptive research. The involvement of researchers in research (extent of research interference) consists of researchers who intervene in the data and researchers who do not intervene in the data. This study units analysis at the Group level. This research is included in the research with a longitudinal implementation time. The data in this study were obtained from interviews with 6 active Smart City development actors who carry out the smart governance development process. The data is then processed using source triangulation. Based on the results of the study, it can be seen that the Brebes district is currently in the process of implementing the initial stage towards Smart City. All interviewees agreed that currently the Brebes district and its OPD are committed both in terms of budget and program to direct their respective institutions to participate in carrying out the Brebes Smart City program in accordance with the master plan that has been discussed in 2022. Brebes Regency in its implementation has implemented e-governance indicators based on the standards set by PPID, unfortunately it is still not optimal or has not been carried out in other sectors or fields. For example, for the transportation sector, there is still no public transportation service that is directly managed by the region and integrated with the e-governance system like in Singapore.</text>
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              <text>Tourist destinations, coffee shops, and cafes are now popular among people today. Many people spend time in these places, not only to relax or rest, they also often make this place a place to do college assignments, or office work. Therefore, as a cafe or coffee shop entrepreneur, we need to make the most of this situation, such as providing the best service for customers, so that they feel happy and satisfied to enjoy their time longer. Our business must also have a strategic location, spacious, and easy to find by visitors. The study aims to obtain an overview of the development prospects for the business location of Jembatan Merah Café or Kelam Coffee House in Sintang Regency, West Kalimantan Province. This research uses qualitative methods, eith the object of research on Jembatan Merah Cafe in Sintang Regency. This research focuses on case studies that are happening, with primary data sources, namely interviews with Nana as the owner and manager. In addition primary data, this research also uses secondary data obtained through books, jaournals and articels that support this research. The results of this study state that Location Strategy has a positive effect on the development of Jembatan Merah Cafe. So that to increase consumer interest and increase competitiveness, Jembatan Merah Cafe must further develop its marketing strategy, especially in terms of location development and promotional activities for new locations.</text>
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              <text>Increasing efficiency in the salted fish manufacturing process is a challenge that needs to be overcome in order to support the sustainability of the fisheries industry. This study aims to analyze the financial feasibility of using a hybrid-based fish drying system as an innovative solution to optimize the drying process. The hybrid approach integrates traditional and modern technologies that can improve time efficiency, product quality, and reduce operational costs. The research method includes technical aspect evaluation, cost and benefit analysis, and measurement of economic impact on business actors. The results of the study indicate that this system has significant potential in improving the efficiency and profitability of small and medium enterprises in the salted fish processing sector, with a profitable cost benefit ratio. These findings are expected to be the basis for the wider application of hybrid technology in the fish processing industry, while supporting the development of the local economy. The dryer can prevent dust, dirt, and flies from sticking to fish. Drying fish using a solar dryer can speed up the drying time by up to 4 hours compared to traditional drying (Hantoro, et al., 2018). requires a high initial investment for the community. This study is to help the community consider investing in fish drying equipment in terms of financial feasibility with the criteria of Break Even Point (BEP), Net Present Value (NPV), Payback Period (PP), and Incremental Rate of Return (IRR). The data collection method for this study is a literature study and field observation, to determine the design of the fish drying equipment, drying time, and the percentage of water content reduction in fish, by collecting information on investment costs, production costs, variable costs, fixed costs, labor costs. The sample in this study were Small and Medium Enterprises and those responsible for salted fish production. From the results of the calculation of the breakeven value/Break Event Point quantity (Q) and price (P), the results were 647.83 kg or Rp36,677,792. The use of a fish drying system with a hybrid method is feasible to implement because the NPV is more than 0. In addition, the B/C ratio is more than 1, the PP result is one year and four months and the IRR obtained is 6%, meaning that the decision on the financial feasibility analysis in using a salted fish drying system with a hybrid method is feasible to be implemented to increase the efficiency of salted fish production in the Brondong Paciran Lamongan area.</text>
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              <text>This research aims to determine and analyze the influence of compensation (X?) and work environment (X?) on employee work loyalty at PT. Cita Lini Persada. The independent (free) variables used in this research are compensation and work environment, while the dependent (bound) variable is employee work loyalty. This research uses an associative type of research with a quantitative approach distributed using questionnaires and data sourced from primary and secondary data. The population in this study were employees of PT. Cita Lini Persada, totaling 56 employees. The sampling technique used is saturated sampling which is included in non-probability sampling. Data analysis techniques in this research use validity tests, reliability tests, classic assumption tests (normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis, coefficient of determination analysis (R�) and hypothesis testing (t test and F test). The results of this research show that partially (t test) compensation has a positive and significant effect on employee work loyalty with a tcount &gt; ttable value, of 6.278 &gt; 2.006 with a significant value of 0.000 &lt; 0.05, the work environment has a positive and significant effect on employee work loyalty with the tcount &gt; ttable value, of 7.321 &gt; 2.006 with a significant value of 0.000 &lt; 0.05. In the F test, it is known that the Fcount &gt; Ftable value is 117.349 &gt; 3.17 and the significant value is 0.000 &lt; 0.05. So it can be explained that Compensation and Work Environment simultaneously (together) have a positive and significant effect on Employee Work Loyalty.</text>
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              <text>The study examines the influence of attitude, subjective norms, and perceived behavioral control on taxpayer behavior in Indonesia. The study employed a quantitative approach, distributing online questionnaires to 150 taxpayers aged 20-50 years. A total of 141 valid responses were collected, which were then analyzed using partial least squares. The findings of this study indicate that attitude affects taxpayer compliance, but subjective norms and perceived behavioral control do not have a significant impact. An interesting finding is that conceptually, perceived behavioral control should have a significant influence, because taxation has high law enforcement. However, since the respondents are taxpayers in rural areas, tax officers often do not enforce the law strictly, but rather take a more nurturing approach towards the taxpayers. This study is helpful in validating the theory and in proving empirically that tax implementation often varies between regions; therefore, further studies can be conducted by comparing tax compliance in rural and urban areas.</text>
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              <text>The development of digital technology has driven the transformation of the financial sector, including the emergence of digital banks as an adaptation to the needs of modern society. Digital banks offer efficiency and flexibility, but face challenges in increasing company value. This research aims to analyze the influence of ROE and EPS on PBV with CP as a mediating variable in digital banking companies listed on the Indonesia Stock Exchange. The research population includes all digital banking companies listed on the Indonesian Stock Exchange. The sample was selected using a purposive sampling method, with a total of 9 digital banking companies during 2019-2023. Secondary data was obtained from annual financial reports. The data analysis technique uses the Panel Data Method. The research results show that ROE has a negative influence on PBV both directly and through CP as a mediating variable. EPS also has a direct negative influence on PBV. However, CP has a significant positive influence on PBV, this shows that share prices can be an important indicator in increasing company value. However, CP does not significantly mediate the relationship between ROE and EPS on PBV.</text>
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