The current study aims to identify the extent to which the competitive advantage - the natural cosmetics sector - was achieved in light of the factors of the Porter model, and on the Hashlamoun cosmetics factory in the West Bank between 2018 and 2019. Where the study was formulated through the main question: What is the extent of achieving the competitive advantage - the natural cosmetics sector - in light of the factors of the Porter model, and on the Hashlamoun cosmetics factory in the West Bank? This question is divided into a set of sub-questions. In order for the study to achieve its goals according to the scientific methodology, a qualitative exploration method for secondary sources and data has been used to uncover criticism and support for Porter models through relevant books and references. Work has also been done on the descriptive analytical approach in the study to analyze the sector and case study through several tools, including the questionnaire It was prepared appropriately based on the main factors of the Porter model for analyzing the sectors attractiveness and other external factors, in order to collect the required data on (8) cosmetic companies natural, conduct interviews and take notes in a case study of a factory Hashlamoun p. For cosmetics, the study used descriptive and inferential methods, through the statistical analysis program (EXCEL ). The study reached a number of results, the most important of which are: Based on the Porter factors to analyze the sector and build a competitive advantage, the researcher showed when applying the model that the natural cosmetics sector has an average attractiveness to invest in it, and that the Hashlamoun Cosmetics Company for the industrial environment in the sector has a medium appeal to continue in it, but after applying the forces and modern factors to the sector Natural cosmetics turned out to be of low attractiveness and also the Hashlamoun Company for Cosmetics for its industrial environment is of high attractiveness. The Porter model assessment of the five powers of sector analysis with the researchers assessment is weak and not sufficient, because it is unable to give information and expected challenges to the market and the sector adequately and inappropriate for the current sectors and different markets for several reasons: the inconsistency of the conditions and assumptions that are required to apply the model to the sectors and modern markets, the sector The model was applied to in Palestine and it is one of the developing countries, which means the model is unable to deal with the analysis and understanding of the sectors and markets of developing countries. The organization under study is from the small organizations sector and the Porter model is not appropriate for this sector because it has structures organization and clear and depend on the manpower, expertise and skills while the model is based on clear organizational and divided structures is the basic value of the equipment, machinery and external resources, and the presence of factors, modern forces weighed heavily on the markets and sectors and their ability to build a competitive advantage, did not mention the five Porter powers model. It became clear to the researcher that the company is using a differentiation strategy to build a competitive advantage for it, but there are better and more modern strategies that are more suitable for modern markets, and this strategy used has many flaws. After discussing the results, the study concluded with a set of recommendations, the most important of which are: Establishing a committee representing companies in the natural cosmetics sector and caring for them, companies that want to invest in or are present in the sector to counter the intensity of competition by using information technology methods and taking advantage of globalization and the Internet to market and promote their products, also that Al-Hashlamoun Cosmetics Company adopts the new thought of total quality management, Reduce damage, arrange production activities and processes to save time and effort, and communicate between management and workers to solve problems, access the market quickly and on demand on time, and a hybrid modern strategy that integrates cost leadership with differentiation, and The companies use to analyze the market recent modern models for all factors and variables, and if Porter models are used to be just a simple look or a starting point and use other tools, also amend the Porter strategies and models to become appropriate for the modern economy and the variables and taking into account modern forces from the Internet and globalization and free trade, and adding factors On its models to accommodate the economy in developing countries and focus on the role and impact of government on sectors.

This study discusses how product design and product quality affect consumer satisfaction in Bang Mus Hand Made Shoes UMKM. The purpose of this study was to identify the influence of product design and product quality that can affect consumer satisfaction in Bang Mus Hand Made Shoes UMKM. The sampling technique used a questionnaire with a number of questionnaires of 100 respondents who were consumers in Bang Mus Hand Made Shoes UMKM. The independent variables in this study are Product Design (X1) and Product Quality (X2), while the dependent variable in this study is customer satisfaction (Y). The analytical test tool used is SPSS 21 Multiple Linear Regression Analysis Method. The results showed that product design had a positive and significant effect on customer satisfaction, product quality had a positive and significant effect on customer satisfaction, and product design and product quality together had a positive and significant effect on customer satisfaction.

One of the key decisions faced by financial managers in relation to company operations is funding decisions. The funding decision is seen from the capital structure, good capital structure is the optimal capital structure. The optimal capital structure is a condition in which a firm can use a combination of debt and equity ideally and balancing the value of the firm and the cost of its capital structure. The cost of capital arose is a direct consequence of the decision taken when the manager uses the debt in which there will be the capital cost of interest expense required by creditor. However, if the manager decides to use internal funds, an opportunity cost of funds will be incurred. This research that was used is quantitative data with financial data from the site Indonesian Stock Exchange. The companies that was used is Non-Bank Financial Institutions which published financial statements of the period 2014 – 2016. This research aims to know the effect of profitability and asset structure to capital structure on Non-Bank Financial Institutions Listed on Indonesian Stock Exchange. Analysis method that was used in this thesis is panel data regression with statistical software Views 7 Version. The sample was 30 companies by purpose sampling technique. The independent variables that used are profitability and asset structure, and the variable dependent is capital structure. The results show that profitability partially has insignificant negative effect on capital structure with value of -0.469. Asset structure partially has insignificant positive effect on capital structure with value of 0.945. Profitability and asset structure during 2014 – 2016 simultaneously has significant effect on capital structure on Non-Bank Financial Institutions with value of 0.018. The companies are expected to pay attention to profitability, as it increases profitability equally by increasing internal funding. The used of long term debt align with their firm size because debt will also have its effect to all operational aspect so that asset structure will become optimal.

This article provides a composite index for Pay-As-You-Earn (PAYE)tax using Principal Components Analysis (PCA). The study uses time series from April 2012 to March 2020 (using monthly data) for the ratios derived from the four compliancemeasures namely, payments on time, registration on time, filing on time and accurate declarations. The index is computed using the weights of the four derived principal components. According to the model results, the PAYE tax compliance index averages around 75.0% for the period, with the lowest value of 72.3% in 2013/14 and the highestvalue of 77.1% achieved in 2018/19. There is a clear upward trend, indicating improving levels of compliance in PAYE. Similarly, setting the baseline index of 100 i.e. assuming 100% compliance for 2012/13, results in PAYE tax compliance index averaging around 101.6% for the period, with the lowest value of 97.72% in 2013/14 and the highest value of 104.26% achieved in 2018/19. The study recommends this methodology to be applied to all the tax products and that the overall tax compliance index be computed. This will assist tax authorities all over the world to actively monitor tax compliance levels and institute timeous corrective measures in order to address non-compliance and ultimately maximise PAYE revenue collections. Moreover, this study also serve as a base for many of the future tax compliance indices studies.