ABSTRACT
This research aims to analyze and describe the implementation as well as the supporting and inhibiting factors in the business licensing service policy through the Online Single Submission Risk Based Approach (OSS-RBA) for MSMEs in the Pasuruan District Investment and One-Stop Service Office (DPMPTSP). The research location was conducted is located at the One Stop Investment and Services Agency (DPMPTSP) Pasuruan Regency, East Java. Because there were complaints from several business actors about the lack of optimal business licensing and unclear licensing procedures, which made them feel dissatisfied business actors complained on official social media accounts. There were complaints from several business actors about the need for optimal business licensing and unclear procedures permits that made them feel dissatisfied, so business actors complained on official social media accounts. Research results found DPMPTSP Pasuruan Regency prioritizes business licensing through OSS-RBA with appropriate procedures from BKPM. However, significant obstacles in the business licensing process include legal uncertainty, system compatibility issues, and a need for more knowledge among business actors. However, this obstacle can be overcome by the DPMPTSP of Pasuruan Regency, which prioritizes the OSS-RBA application as the primary licensing system.

ABSTRACT
In the current renovation process, the education sector in general and universities in particular are innovating in terms of educational contents, programs, and methods in the direction of capacity development for students. Improve the quality of human resource training to meet social needs. The development of soft skills for students in higher education institutions is one of the objective requirements and needs attention. This article points out the role of soft skills for accounting students in the context of digital transformation. At the same time, the article also proposes some basic solutions to develop soft skills in the context of digital transformation towards output standards to meet the needs of accounting students as well as employers labor use.

ABSTRACT
This study aims to investigate the impact of capital structure, business size, and profitability on firm value. The research population consists of manufacturing firms listed on the IDX between 2017 and 2021, with a total of 270 data points. The sampling method employed was purposeful sampling. Quantitative research data and secondary data sources are categorized. Techniques for descriptive statistical data analysis include the traditional assumption test, multiple regression analysis, the coefficient of determination, and hypothesis testing. The results demonstrated that capital structure and profitability have a positive and statistically significant effect on business value; however, firm size has no effect. This research is limited to manufacturing businesses. Thus the results can only represent some companies listed on the IDX. It is anticipated that future researchers will add and expand the research object and lengthen the research time so that the empirical results are more robust or accurate.

ABSTRACT
This work examined workplace bullying and its effect on occupational stress in microfinance banks in Anambra State as the broad objective. The study, however, specifically examined the relationship between work overload and employee absenteeism in the studied banks. The work made use of a survey research design and the population of the study was 100 employees from 10 selected microfinance banks in the area. A structured questionnaire which was subjected to both validity and reliability test was used for data collection. The analysis of data was carried out using correlation analysis, and the hypothesis was tested at a 5% level of significance. The finding showed that work overload has a statistically significant positive relationship with employee absenteeism in the studied microfinance banks in Anambra State (r= .807; p-value < 0.05). It was concluded that workplace bullying has a significant relationship with employee performance. It was, therefore, recommended among others that tasks and responsibilities should be distributed based on employee capacity to handle them based on the current situation on ground.

ABSTRACT
In 2008, Indonesia witnessed a global financial crisis. Due to variations in the rupiah currency rate, importers encountered financial difficulties, which was one of the effects. On September 3, 2019, the exchange rate between the rupiah and the U.S. dollar fell to 14,230 per dollar. This Study's Objective Is To Evaluate The Impact of Cash Flow, Profit, And Corporate Governance On Financial Disaster Conditions (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2018). Secondary data from the 2015-2018 annual reports of manufacturing enterprises collected from www.idx.co.id were used for this study. There are 135 manufacturing enterprises in all. There are 22 manufacturing enterprises in the sample. The findings revealed that the Cash Flow Variable had no impact on financial distress. Variable profit has a detrimental impact on financial distress. The Board of Directors variable does not affect financial distress. The Board of Commissioners variable does not affect financial distress. The variable Institutional Ownership hurts financial distress. The contribution of research to the firm's Board of Directors is a consideration of the company's financial status in order for the company to have good financial reports and prevent financial difficulty. Investors and creditors must pay close attention to the company's. Financial condition and be selective and cautious about the company's actual condition.

ABSTRACT
This study aims to analyze and explain the effect of film-induced tourism on visit intention to South Korea with destination image as mediation. Respondents of this research are fans of Korean dramas in Malang, Indonesia. This study uses a quantitative approach with primary data from a questionnaire. This research used 120 respondents whose results are processed using descriptive methods, linear regression, and mediation tests. This study found that the influence of film-induced tourism on visit intention was more substantial without the destination image as mediation.

ABSTRACT
The purpose of this study is to identify and describe the motivation, work discipline, and the work environment; to analyze the significance level of motivation, work discipline, and the work environment; and to partially analyze the significance level of motivation, work discipline, and the work environment on the performance of Indonesian Air Force members at the Logistics Service of Muljono Air Base Surabaya. The venue of the research was Kodikau Halim Perdana Kusuma, Jakarta. Human Resources, where Army Wife Union (AWU) Ardya Garini women in the Halim Perdana Kusuma area of Jakarta were the spouses of Indonesian National Army Air Force troops in the AWU Ardya Garini forum who promptly backed her husband's career, led to the selection of the place for this study. In defending, protecting, and preserving The Unitary State of the Republic of Indonesia. individual qualities and organizational effectiveness commitment to accomplish work on schedule, AWU Ardhya Garini Kodik at Halim Perdana Kusuma Jakarta might respond to abilities and attitudes that benefit organizational Effectiveness. Individual qualities are the most prominent and influential of the assessed components affecting the performance of an organization. Thus, the development in organizational performance at AWU Ardhya Garini Kodik at Halim Perdana Kusuma Jakarta is heavily influenced by skills and dispositions.