The formulation of the problem that arises from this research is how the variables of the role of health workers and social status affect the welfare of the people of Medan City through income as an intervening variable. The subject of this research is the people of Medan City (residents) of Medan City, where the variables in this study are independent variables, namely the role of health workers and social status, dependent variables, namely community welfare variables and intervening variables are income variables. The results of data analysis used using SEM analysis using SMART PLS 3.0 software. as for data collection techniques with questionnaires and observational studies. The research method uses a quantitative descriptive method of data analysis using the structural equation model (SEM) method, where the results of data processing with the SEM method are carried out with the PLS 4.0 application. From the results of the study, the conclusion is that partially, only the variable role of health workers has an effect on community welfare and affects community income. Simultaneously, the variables of the role of health workers and social status affect the improvement of community welfare through the variable of community income as an intervening variable. From the results of this study, the conclusion that exists, namely partially partially only the variable role of health workers that affects community welfare and affects community income. Simultaneously, the role of health workers and social status variables affect the improvement of community welfare through the variable of community income as an intervening variable.

The purpose of this study is to find out and analyze the extent to which leadership variables and organizational culture affect the quality of public sector services through increasing public sector innovation as an intervening variable. The subject of this study is the population of Medan City, where the variables in this study are independent variables, namely leadership and organizational culture, dependent variables, namely public sector service quality variables, and intervening variables are variables that increase public sector innovation. The results of data analysis were carried out by SEM analysis using SMART PLS 4.0 software. The data collection technique is by observation and documentation studies. The research method uses a quantitative descriptive method of data analysis using the structural equation model (SEM) method, where the results of data processing using the SEM method are carried out with the PLS 4.0 application. From the results of the study, the existing conclusion is  that partially, leadership variables and organizational culture affect the quality of public sector services and affect the improvement of public sector innovation. Simultaneously, leadership and organizational culture affect the quality of public sector services through the variable of increasing public sector innovation as an intervening variable. The more leadership serves, the more innovation will grow in public sector services which will eventually change the organizational culture that tends to be flexible and serve which makes the quality of public sector services improve its performance.

The purpose of this research is to find out and explain the variables of entrepreneurial knowledge, entrepreneurial abilities and work experience affect the variables of increasing business success in the Online Marketing Affiliate through the moderating variable of business performance (business) in the Online Marketing Affiliate. In this study, the independent variables are related to the things that must be owned by an entrepreneur, through the independent variables, namely entrepreneurial knowledge, entrepreneurial abilities and work experience, while the dependent variable is increasing business success in Online Marketing Affiliate, and the moderating variable is business performance ( effort) in Online Marketing Affiliate. The research method used in this research is descriptive quantitative research method using path analysis. In this study the independent variable is related to things that must be owned by an entrepreneur, such as entrepreneurial knowledge variables, entrepreneurial abilities and work experience, the dependent variable is increasing business success in Online Marketing Affiliate, with moderating variable business performance (business) in Online Marketing Affiliate, Analyze data using AMOS 18, and the data taken is data on the number of entrepreneurs engaged in online marketing who are affiliated in the online marketing business (business) performance at Online Marketing Affiliate during 2019-2023 years. Partially, the variables of entrepreneurial knowledge and entrepreneurial ability have a significant effect on the variables of increasing the success of online marketing business businesses at Online Marketing Affiliate Indonesia and online marketing business performance variables at Online Marketing Affiliate Indonesia, while simultaneously the variables of entrepreneurial knowledge, entrepreneurial abilities, and work experience motivation are does not directly have a significant effect on the variable of increasing the success of online marketing business efforts at Online Marketing Affiliate Indonesia through the online marketing business performance variables at Online Marketing Affiliate Indonesia. Through the results of research that has been stated that to increase the success of the online marketing business in Indonesia, Online Marketing Affiliate Indonesia needs entrepreneurs who have more knowledge and skills regarding online marketing business and networks, as well as distribution channels.

The aim of this research is to determine and explain the variables of product innovation strategy and marketing creativity influences the visitor's decision variable to stay at a hotel in Indonesia through the variable atmosphere or environmental conditions at the hotel . Pada In this research, the independent variable is related to the hotel industry's strategy in attracting visitors to stay overnight, through the independent variables, namely product innovation strategy and marketing creativity, while the dependent variable is the visitor's decision to stay at a hotel in Indonesia , and the moderating variable is the atmosphere or environmental conditions. at the hotel . The research method used in this research is a quantitative descriptive research method using path analysis . In this study, the independent variables are those related to the hotel industry's strategy in attracting visitors to stay overnight, such as product innovation and marketing creativity strategy variables, the dependent variable is the visitor's decision to stay at a hotel in Indonesia, banking , with the moderating variable the atmosphere or environmental conditions in hotels, data analysis using AMOS 19, and the data taken is data on the number of customers (visitors) who stayed at several hotels throughout Indonesia during 2019-2024. Partially , the product innovation strategy and marketing creativity variables have a significant effect on the decision variable to stay at hotels throughout Indonesia and the atmosphere or environmental conditions of the hotel , while simultaneously the product innovation strategy and marketing creativity variables indirectly have a significant effect on The decision variable to stay at hotels throughout Indonesia is through the variable atmosphere or environmental conditions of the hotel . Through the research results that have been presented, product innovation strategies and marketing creativity can be effective if the atmosphere or environmental conditions of the hotel can be comfortable and in accordance with what is being promoted by the marketing team, with a match between the services offered and environmental conditions that match the description. Hotel services or facilities offered by marketing will be able to increase the number of visits to hotels throughout Indonesia. With increasing visits, visitors will decide to continue visiting and using the services or facilities of the hotel.

The aim of this research is to determine and analyze the extent to which the variables of accountability and transparency, reliability in service ( reliability ), and responsiveness in responding to customer complaints (responsiveness ) influence the performance of the Medan City Government through community satisfaction as an intervening variable . The subjects of this research are the residents/society of Medan City, where the variables in this research are independent variables, namely transparency and accountability, reliability and responsiveness , the dependent variable, namely the performance variable of the Medan City Government and the intervening variable is the satisfaction variable of the people of Medan City . The results of data analysis used SEM analysis using SMART PLS 4.0 software . Method research using descriptive quantitative data analysis methods using the structural equation model (SEM) method, where the results of data processing using the SEM method are carried out using the PLS 4.0 application . From the results of this research, the conclusions are that partially the variables of transparency and accountability, reliability and responsiveness influence the performance of the Medan City Government and influence the satisfaction of the people of Medan City. Simultaneously, the variables of transparency and accountability, reliability and responsiveness influence the performance of the Medan City Government through the variable satisfaction of the people of Medan City as an intervening variable . The more transparent and accountable you are, the more you are able to improve the quality of services provided to the community and the more you are able to respond to responses and complaints from the community, this will directly improve the performance of Government officials on an ongoing basis, where good performance from Government officials will indirectly improve the performance of the Government, as well as will increase public satisfaction in continuing to use these government services to take care of all public administration needs.

The purpose of this study is to find out and analyze the application of accounting information systems to increase company efficiency, as well as what is the effect of the application of accounting information systems on improving company efficiency. The subject of this study is companies that implement accounting information systems. The research method carried out is a qualitative method using the literature review study method, where the data collection method is carried out by interviews and documentation studies through literature studies. The research method uses a qualitative descriptive method using  the systematic literature review method.According to the results of the above research, it can be concluded that  the implementation of Accounting Information Systems (SIA) in companies can improve operational efficiency by providing accurate and timely data, as well as automating many business processes, and the implementation of Accounting Information Systems (SIA) has a significant relationship with company efficiency. SIA helps in managing financial and operational information more effectively and efficiently, which in turn increases productivity, reduces costs, and improves the quality of decision-making.With the enactment of an accounting information system in the company, the company can stabilize costs that tend to rise, if they still use manual equipment, and are able to create efficiencies that can reduce costly financing, as well as create efficient and efficient systems and data, and the data produced becomes relevant and will facilitate the company's decision-making.

Research purposes As for goals from study This is For now and analyze variable extent role Government, level poverty , as well provision field Work influential to participation in development of Medan City through HR development as intervening variables . Originality Subject from study This is residents / people of Medan City, where variables in the research This is variable independent, that is role Government , level poverty , as well provision field work , variable dependent , i.e variable participation in development of Medan City  as well as intervening variables are variable HR development . The results of the data analysis used use SEM analysis with using SMART PLS 4.0 software. Data collection techniques through studies observation and questionnaires. Design/ methodology / approach  Method study with use method descriptive quantitative data analysis using method structural equation model (SEM), where results process data with SEM method was carried out with PLS 4.0 application . Findings  From results study the so the existing conclusion , namely in a way Partial variable role Government , level poverty and provision field Work influential to participation in development and influence to HR development . By simultaneous variable role Government , level poverty and provision field Work influential to participation in development through variable HR development as intervening variable . Implementation  The more real role Government in enhancement provision education to society , then will increase HR development is increasing real and will be make participation public in development will Keep going contribute in enhancement results development . The more increase level poverty and reduction field work , then will lower existing and future HR capabilities hinder to contribution real society within development .

Research purposes As for the formula problems that arise from this research is how variable creation of new ideas and design product influential to enhancement income House ladder  through creativity as intervening variable . Originality Subject from This research is the people of Medan City ( residents ) of Medan City, where The variables in this research are variables independent , that is role power health and social status , variables dependent , i.e variable well-being public as well as intervening variables are variables income . The results of the data analysis used using SEM analysis with using SMART PLS 4.0 software. As for technique data collection with questionnaire . Design/ methodology / approach Method study with use method descriptive quantitative data analysis using method structural equation model (SEM), where results process data with SEM method was carried out with PLS 4.0 application . Findings  From results the research then the existing conclusion , namely partially variable discovery of new ideas and design influential products to enhancement income House ladder and influence to creativity . Simultaneously variable discovery of new ideas and design product influential to enhancement income House ladder through variable creativity public as intervening variable . Implementation  The more increase discovery of new ideas, then the design process products for MSME businesses and homes hand become the more increase the ability to create and design new products , where increasing creativity will increase the ability of MSMEs to produce new products that meet expectations and desires consumers in order to boost and increase income No only for MSMEs, but also to increase business House ladder.

Research Objectives The aim of this research is to determine and analyze the extent to which variables of people's income, employment status and social conditions influence increasing public service satisfaction through the quality of public services as an intervening variable . Originality The subjects of this research are the residents/community of Medan City, where the variables in this research are independent variables, namely people's income, employment status, and social conditions , the dependent variable, namely the variable increasing public service satisfaction and the intervening variable is the service quality variable public . The results of data analysis used SEM analysis using SMART PLS 4.0 software. Data collection techniques through questionnaire studies . Design/methodology/approach Method research using descriptive quantitative data analysis methods using the structural equation model (SEM) method, where the results of data processing using the SEM method are carried out using the PLS 4.0 application . Findings From the results of this research, the conclusions that exist are that partially the variables of people's income, employment status and social conditions have an influence on increasing satisfaction with public services and influence the quality of public services. Simultaneously, the variables of people's income, employment status and social conditions influence increasing public service satisfaction through the variable quality of public services as an intervening variable . Implementation : Increasing people's income, good employment status and social conditions which require the Medan City Government to implement the principle of maximum service will tend to have an impact on improving service quality and increasing satisfaction with the public services provided to the community.

Research Objectives The aim of this research is to determine and analyze the extent to which GRDP and investment variables influence local economic growth in Medan City through increasing community income as an intervening variable . Originality The subject of this research is the population/community in Medan City, where the variables in this research are the independent variables, namely GRDP and investment , the dependent variable, namely the local economic growth variable in Medan City and the intervening variable is the community income variable . The results of data analysis used SEM analysis using SMART PLS 4.0 software. as for data collection techniques using questionnaires and interviews, as well as observation . Design/methodology/approach Method research using descriptive quantitative data analysis methods using the structural equation model (SEM) method, where the results of data processing using the SEM method are carried out using the PLS 4.0 application . Findings From the results of this research, the conclusions that exist are that partially the GRDP and investment variables have an influence on the local economic growth of Medan City and have an influence on the income of the people of Medan City. Simultaneously, the GRDP and investment variables influence the local economic growth of Medan City through the variable income of the people of Medan City as an intervening variable . Implementation The greater the factors that influence infrastructure development through investment and increasing GRDP, the more employment opportunities there will be and the people's income will increase, and will significantly increase economic growth in the city of Medan.

Every company in Indonesia has a different work culture, one of which is Garuda Indonesia, where the corporate culture at Garuda tends to be rigid and work relationships are influenced by personal closeness, thus affecting the placement of people in the organizational structure, where in the organizational structure there are people with different characters and will bring different work cultures. In addition, the work culture at Garuda is also influenced by management styles with different characters, where the management style in directing the organization in the company is different, thus affecting the vision and mission carried out by the company in the future, where the management style at Garuda adopting a transformational management style, but in reality the transformational style is not carried out and tends to be a leadership style that is undemocratic and tends to be authoritarian, so that there is discomfort from employees and makes employees feel heavy pressure, so that their competencies do not come out as they should for the sustainability of employees, so that affect Garuda's performance which continues to decline. The research method used is descriptive quantitative by using analysis multiple linear regression using SPSS 22. The population of this study is the management in several companies in Indonesia totaling 100 people / person, where the sampling technique in this study uses the census method, with a sample of 100 people the existing management in several companies in Indonesia through the distribution of questionnaires conducted using online. The results of the study which are based on the hypothesis partially state that the management style variable affects the work culture of companies in Indonesia, and simultaneously the organizational structure, organizational characteristics and management style variables affect the work culture of companies in Indonesia.

Our research has emerged from a passion for higher education. We also feel an urge to radically change it for the better. An increasingly dense literature has documented the harmful effects of screens on concentration and learning. With the emergence of the Internet, early hopes of a universal knowledge-sharing community have been shattered by the greed of companies competing for attention in the cognitive market. The Internet only mirrors the true nature of a humanity that is more interested in distraction than self-development. In this context, youth is particularly vulnerable to the lure of entertainment for its own sake. Based on years of teaching experience and the observation that screens make people stupid, we have developed an experimental design that bans them from the classroom. Teaching relies on the oratory skills of the teacher and true (rather than virtual) communication with students. Interactivity and learning do not require advanced technical artefacts such as videos or games, but quality storytelling and rhetorics - an art of conversation teachers should return to. We have witnessed extraordinary results following this “old school” method which will hopefully become the school of tomorrow. Students were not passively staring at slides that emptied their minds, but developing thinking skills and a taste for imagination that made them masters of their own learning.

The research aims to assess forensic accountants' determinants of the audit quality to calculate state financial losses (APKKN) related to corruption case in Indonesia. The locus are forensic accountants at BPKP who have experienced in trials of corruption. The lawsuit risks for organizations and individual are part of the major risk in conducting APKKN. APKKN is categorized as a sub-specialist audit related to the litigation. The research was quantitative method with 364 auditors as respondents. Data are processed by the WarpPLS 8.0. The findings shows that all variables including rotation, synergy, and pursuit of evidence have effect on the quality of APKKN except for audit costs. In line with that, the pursuit evidence is significantly affected by rotation and synergy except for audit costs. Additionally, the pursuit of evidence doesn’t mediate audit cost and audit rotation, but it mediates synergy and APKKN quality. Rotation and synergy are presented as new complements to goal theory beside individual intentions and values. This research also partially confirmed forensic accounting theory, since the capability signal, materiality, bonuses, anonymity, and unsustainability (collapse) are unfounded.

This article aims to study the economic phenomenon of beautiful women in Thailand, including its definition, characteristics, impact, and future development. Thailand, often hailed for its stunning landscapes and rich cultural heritage, is also renowned for its exquisite beauty. The allure of Thai beauties has transcended personal emotions to become a significant economic force in the country. Through an in-depth analysis of Thailand's beauty economy, this paper explores its impact on Thai society, economy, and culture, shedding light on the profound influence of beauty in this Southeast Asian nation. Thai beauties have long been the dream objects of men all over the world, attracting tourists and enthusiasts alike. However, their influence extends beyond admiration, as it has played a pivotal role in Thailand's tourism, entertainment, and labor markets. This influence has not only fuelled economic growth but has also had far-reaching effects on Thai society and culture (Norton 2001). As we delve into the intricate dynamics of the beauty economy, we aim to understand how it has shaped Thailand's identity and economy. Furthermore, we will offer insights and suggestions for promoting the healthy and sustainable development of this remarkable economic phenomenon.

The problem formulation that emerges from this research is how the variables of servant leadership and innovative leadership influence the trust of the people of Medan City through increasing leader commitment as an intervening variable . The subjects of this research are employees at Medan City Hall, where the variables in this research are the independent variables, namely servant leadership and innovative leadership , the dependent variable, namely the trust variable of the people of Medan City and the intervening variable is the variable for increasing leader commitment . The results of data analysis used SEM analysis using SMART PLS 3.0 software. as for data collection techniques using questionnaires and observational studies . Method research using descriptive quantitative data analysis methods using the structural equation model (SEM) method, where the results of data processing using the SEM method are carried out using the PLS 4.0 application . From the results of this research, the conclusion that exists is that partially only the innovative leadership variable has an effect on increasing public trust and has an effect on leader commitment. Simultaneously, the variables of servant leadership and innovative leadership influence increasing public trust through the variable of leader commitment as an intervening variable . The more there is a culture of service and high innovation, it will actually increase the leader's commitment to always implementing a culture of service and being able to be creative in overcoming problems experienced by society, as well as eliminating the bureaucratic system and making flexible the existing work culture by leaving the bureaucratic work culture and finding a culture work that is able to respond to all community complaints naturally.

The problem formulation that emerges from this research is how the variables of information dissemination and service management influence community involvement in public policy through image improvement as an intervening variable . The subjects of this research are the people of Medan City, where the variables in this research are the independent variables, namely the dissemination of information and service management , the dependent variable, namely the variable of community involvement in public policy and the intervening variable is the image improvement variable . The results of data analysis used SEM analysis using SMART PLS 4.0 software. The data collection technique is using a questionnaire. Method research using descriptive quantitative data analysis methods using the structural equation model (SEM) method, where the results of data processing using the SEM method are carried out using the PLS 4.0 application . From the results of this research, the conclusions that exist are, namely, partially the variables of information dissemination and the use of technological facilities have an effect on community involvement in public services and have an effect on improving the image. Simultaneously, the variables of information dissemination and use of technological facilities influence community involvement in public services through the variable of improving community image as an intervening variable . The smoother the dissemination of information on social media and the adequate use of technology will influence increased community involvement in public services, where increasing community involvement through progressive responses from the community will have an impact on improving the Government's image in serving the community.

Human Resources Trained and skilled from the best education, the very large role of an employee is the most important element. Therefore, the Board of Directors of PT Sanfremy Pratama, Medan continuously provides policies for employees to the income level of an employee which aims to make employees competitive and able to create profitability for PT Sanfremy Pratama, Medan. The purpose of this study is to analyse: (1) Knowing the role of Competence, Employee Behaviour and Self-Efficacy Through Employee Performance at PT Sanfremy Pratama, Medan. (2) Employee Motivation as Moderator on Competence, Employee Behaviour and Self-Efficacy At Raja Tanah Plantation PT SANFREMY PRATAMA, MEDAN . With A Total Population Of 323 People, A Sample Of 179 People Was Obtained With A Tolerance Level Of 0.05 With Accidental Sampling Technique. The analytical technique used is Path Analysis with the help of the Smart PLS 3.0 Program. The results show that: The Conclusion of This Study, Either Directly Or Indirectly, Through Job Motivation, Employee Competence And Behaviour Variables Play A More Significant Role In Employee Performance Than Self -Efficacy Variables. The Implication Of This Research Is That It Is Necessary To Increase Self-Efficacy Attitudes.

This research aims to examine the influence of product promotions on the decision to use QRIS (Quick Response Code Indonesian Standard) at Starbucks in Medan City. The research was conducted at five Starbucks outlets, namely Starbucks Reserve Deli Park, Starbucks Multatuli, Starbucks Iskandar Muda, Starbucks Cambridge City Square, and Starbucks Sun Plaza Medan. A quantitative approach was used with probability sampling techniques to collect data from a minimum of 100 respondents. Indicators used to measure promotions include frequency, quality, quantity, time and suitability of promotions. Meanwhile, usage decisions are measured based on priority of use, ease of access, consideration of benefits, and confidence in using QRIS. The collected data was analyzed using linear regression to determine the relationship between these variables. The research results show that product promotions have a significant influence on the decision to use QRIS at Starbucks. The frequency and quality of promotions are the most dominant factors influencing consumer decisions. These findings suggest that effective and well-targeted promotional strategies can increase QRIS adoption by Starbucks consumers, which in turn can increase transaction efficiency and customer satisfaction.

Fast fashion is a term that has become synonymous with the modern fashion industry. It refers to the rapid production of inexpensive clothing that is inspired by current fashion trends. This paper explores the phenomenon of fast fashion, its effects on society and the environment, and the ethical and sustainable alternatives that are emerging in response to its negative consequences.