AbstrakTujuan dari penelitian ini adalah untuk mendapatkan penugasan hak kepada karyawan, dengan menggunakan data dari penilaian produksi dan kinerja yang diperoleh dari PT Surya Bumi Tunggal Perkasa. Alat analisis yang digunakan dalam penelitian ini adalah metode Metode Hungarian atau Assignment yang merupakan teknik pemecahan masalah penugasan kepegawaian. Untuk dapat menerapkan metode ini, jumlah sumber daya dan jumlah tugas harus sama banyaknya di mana masing-masing sumber daya ditugaskan untuk satu tugas. Selain metode Hungaria yang digunakan juga merupakan alat analisis Decision Tree adalah alat manajemen dalam membuat keputusan tentang isu-isu kompleks, sekuensial dan membutuhkan serangkaian rincian sekuensial dalam kerja tim yang baik. Penelitian dilakukan dengan wawancara, observasi dan studi pustaka. Dari hasil penelitian ini disimpulkan bahwa penugasan yang dilakukan oleh perusahaan saat ini sudah optimal, berdasarkan hasil produksi sebesar 378 (ratusan ton) dan penilaian kinerja dengan total skor 356. Kata Kunci: Masalah penugasan; penilaian kinerja; metode hungaria; pohon keputusan Assigment analysis based on employee performance appraisal using hungarian method (Hungarian Method) and decision tree (Decision Tree) ABSTACTThe purpose of this study was to obtain assignment of the right to employees, using data from the production and performance appraisal obtained from PT Surya Bumi Tunggal Perkasa. The analytical tool used in

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Achievement of Corporate Value can have a positive impact, both internally and externally. This study aims to examine the effect of several variables on firm value mediated by earnings management and moderated by intellectual capital in property, real estate, and building construction companies on the Indonesia Stock Exchange (IDX) investigated. The number of samples is 58 companies, and this study uses secondary data in the form of financial statements for the 2014-2019 period. The data was processed using Path analysis with the Warp PLS program, which was used to analyze the effect of exogenous variables on endogenous variables to obtain a comprehensive picture of the relationship between variables. The results of this study indicate that increasing share ownership by managers in the company is not able to create optimal company performance; on the other hand, the greater the growth of the company, the smaller the practice of earnings management will be. The positive path coefficient indicates that the higher the capital structure score, the better the earnings management will be. Company ownership has a negative and significant effect on Company Value. The negative path coefficient indicates that the greater the share ownership by both managerial and institutional, the lower the firm value. Capital structure has no significant effect on firm value, indicating that the larger the capital structure, it is unable to have a real impact on changes in firm value. Furthermore, this study shows that earnings management significantly mediates the effect of firm ownership, firm growth, and capital structure on firm value. The Moderation test shows a negative and significant coefficient. Intellectual capital weakens the influence of earnings management. Better intellectual capital will reduce the impact of earnings management practices; then, the decline in the value of the company can be controlled.

The goal of this study is to see how different aspects of online convenience affect the desire to utilize mobile banking. The population and sample of this study were 240 customers who are millennials and use M-Banking in 3 big cities in East Kalimantan Province, namely Samarinda, Balikpapan, and Tenggarong. According to the findings of this study, access convenience, search convenience, evaluation convenience, and post-benefit convenience all have an impact on the desire to use M-Banking. Next, the result shows that the intention to adopt M-Banking has an effect on the adoption of M-Banking. The results of this study can be used as suggestions for banks in improving services using the M-banking platform to make it more comfortable.

The Covid-19 pandemic that has hit the world has devastated the tourism sector. In Indonesia, the government continues to focus on bringing in tourists from various foreign countries. This study tries to explain whether Indonesian people dare to travel and what factors influence their intention to travel. We applied an explanatory quantitative approach in this study, where the survey supported online by involving 200 respondents spread throughout Indonesia. Characteristics of their age between 17 years - 60 years. SEM method for interpreting data. The findings of the analysis present that during pandemic, Indonesian people continue to travel by paying attention to Covid-19 health procedures. In addition, they also consider supporting factors such as traveling needs, safety during the traveling, and exist on social media needs that significantly influence traveling intention of traveling interest mediation. Family economic condition is a factor that plays a very important role in encouraging traveling intention because we proved it to be a moderating variable that has a significant effect on traveling interest in traveling intention. The interesting thing is that 94% of respondents did not reduce their desire to travel in 2021.