The purpose of this research is to determine the effects of transactional leadership on occupational stress and their effects towards employee work performance using plantation companies in the Riau province as a case study. In this research, the population of the study covers all the plantation company field managers who operate in the Riau province. 196 respondents who were field managers from large plantation companies in the Riau province were taken as sample. The data analysis tech-nique utilized in this research is the Structural Equation Modelling (SEM) analysis using the SPSS AMOS 22 program. The research results reveal that: (1) Transactional leadership has a significant effect on occupational stress. (2).Transactional leadership has no significant effects on work Performance. (3) Occupational stress has a significant effect on work performance.

Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed on the taxpayers by the law and the authority of the country. The company expects to incur the minimum tax costs associated with fulfilling its tax obligations. Research on the influence of business characteristics to tax compliance cost is still scanty. This research examined the effect of business characteristics (age, size, sector and risk management) on tax compliance costs. The research design adopted in this study is survey design. The questionnaires were distributed to the members of De-partment of Cooperatives and Micro Small-Medium Enterprises in Padang City. The non-probability sampling was used as the sampling method and 92 respondents participated in this re-search. The data obtained were analyzed using Statistical Package for Social Sciences (SPSS). The research findings indicate that age, size and sector have no effect on tax compliance costs while risk management has an effect on tax compliance costs.

The real growth of the economy of street vendors in Badung Market, Bali has been increasing rap-idly from year to year. Based on spiritual motivation, work culture and work ethos, and supported by the level of service quality and customer satisfaction, the research was conducted in relation to spiritual motivation, work culture and work ethos as predictors of merchant satisfaction through service quality of street vendors in Badung market. The population of the research was the entire street vendors in Badung Market. The numbers of qualified sample were 140 respondents. The var-iable measurement was conducted by using the Likert scale. The study used the structural equation modeling (SEM) for model analysis. The results showed that the effect of spiritual Motivation variable on Service Quality variable was significant and positive. The effect of work Culture variable on Service Quality variable is significant positive. The effect of Work Ethos variable on Service Quality variable is significant and positive. Spiritual Motivation latent variable on Merchants Satisfaction variable is significant and positive. The effect of Work Culture variable on Merchants Satisfaction variable is significant and positive. The effect of Work Ethic variable on Merchants Satisfaction variable is significant and positive. The effect of Service Quality variable on Merchants Satisfaction variable is significant and positive. Thus, It can be stated that the merchant satisfaction changes are affected by spiritual motivation, work culture, work ethos and that the street vendor improve service quality.

The purpose of this study is to analyze the foreign tourist’s attitude to the elements of the tourist development in Medan. The sample size includes 80 foreign tourists who visited the tourist objects in Medan, Indonesia. A Multi-attribute Attitude Model (MAM) is used to measure the consumer’s attitude. There are 10 (ten) attributes that form the elements of the development of the tourism in Medan, including tourist object in Medan, the attraction of tourist object, the road conditions, the telephone network, means of transportation, the hotel service, the system of transport stripe, the se-curity system, the hospitality of the society and the cleanliness of environment. The results show that the hospitality of the society in Medan maintained the highest value (16.38) while the road rep-resented the lowest value (-0.47). The results help the government of Medan in making policy about tourism and preparing the steps of tourism development.

Fatigue crack growths of a corner crack emanating from a pinhole of a solid cylinder subjected to cyclic torsion loading were simulated using a Dual-Boundary Element Method (DBEM) based software. For a given crack aspect ratio a/c, larger Mode I stress intensity factor (SIF) was observed at a larger pinhole diameter. Any given initial crack aspect ratio a/c would evolve towards unity. The final evolving crack aspect ratio a/c was shown to be larger than 1. For the same given initial crack length a, a smaller crack depth c was found to result in a shorter fatigue life. A shorter fatigue life yielded a larger orientation angle of the crack growth path.

As archipelagic region, an effort to effectively enhance and accelerate the development of each sub-districts to boost the rapid development of Southeast Maluku district in Indonesia cannot happen as long as the local government fails to identify the real potentials and power in fisheries sector of each sub-districts. Identification of each sub-district fisheries top sub-sector has to be based on the human resources, natural resources, infrastructure, current and potential market, current policy of local and central government. A multi-criteria decision making (MCDM) is one of the powerful tools to provide a better result based on complicated factors involved. This paper proposed an integrated MCDM, to tackle the complicated factors in order to provide the best commodities on each sub-districts. Bottom-up concept was used to have a comprehensive result, by combining Fuzzy logic with Analytical Hierarchy Process (AHP) to measure the factors using fuzzy logic with Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) for determining the top sub-sector in fisheries. For comprehensive assessment of macro factors the study used experts ranging from government, scientists, practitioners to NGOs. On the other hand, for micro factors the survey used field instructor, field officer, fishers and farmers. The results provide a guideline for local and central government to form a better policy regarding the development of each sub-district including farmers, fishers and coastal communities in each sub-district to focus on commodities that benefited their regions’ resources and coastal community’s capabilities. By doing so, we hope to contribute on crafting an integrated and collective path on reaching the goal which is the welfare of coastal region.

The purpose of this study is to describe the Foreign Direct Investment (FDI) determinants of 6 countries, each of which is 3 countries from Southeast Asia and South Asia. Foreign Direct Investment (FDI) shows capital flows in 6 countries (Indonesia, Philippines, Malaysia, India, Pakistan and Bangladesh) that are affected by inflation, wage, Exchange Rate, Market Size and Trade Openness. The research method used is the regression of panel data for the period 2004-2019 from 6 countries in Southeast Asia obtained from the World Bank database. The results showed simultaneously and partially variable wage, exchange rate, market size and trade openness had a significant relationship with FDI inflows, except for variable inflation at α = 10%. Of the several variables studied, the dominant variable affecting the inflow of FDI in a country is the size of the market and followed by the wage level. In addition, of the 6 countries studied by countries that have great potential as recipients of FDI is Philippines.

The purpose of this paper is to study the effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs. The data for the study comes from questionnaires collected by the survey method. Smart PLS 3.0 is an analytical technique used in research, with 99 people as the data. The results indicate that the implementation of PSAK adoption of IFRS and GCG principles had a substantial favorable impact on financial report quality.

This study aimed to develop a conceptual model of the mediating role of management accounting system (Broadscope) and organizational culture on the influence of mutual dependency and environmental uncertainty on managerial performance. The sample was 126 managers of Swamitra Palm Oil Plantation in Riau. The entire population was sampled. The data were processed using Structural Equation Modeling Partial Least Square (SEM PLS). The findings in this study are mutual dependency and environmental uncertainty have a positive influence on managerial performance, organizational culture mediates the influence of environmental uncertainty on managerial performance, meanwhile management accounting system (Broadscope) does not mediate the influence of mutual dependency on managerial performance.

The study on marketing in terms of the creative economy as a result of COVID-19 is a dynamic problem between business sustainability and the business environment. Business strategy is the key to improve marketing performance, antecedent’s entrepreneurial orientation and market orientation business strategies to drive the value of dynamic innovation and marketing capabilities. Business strategy needs to be established based on Resources based theory (RBV) to manage business resources effectively and efficiently in the craft business. This paper performs a survey on 187 entrepreneurs of Nyatu tree sap products, in the province of Central Kalimantan, Indonesia. The study is a quantitative analysis with a questionnaire processed with the application of SEM-AMOS 24 statistics. The results of the research estimate and goodness of fit index and evaluation of business strategies are applied to reach an environmentally friendly and quality manner for customer support. The research implication is that businesses can continue to implement dynamic business strategies with the business environment in their business practices during the COVID-19 pandemic. The research can also be a reference for empirical research studies on business strategies for handicraft business resources.