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This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study aims to analyze the application of occupational safety and health in the Special Vehicle Division of PT Pindad using hazar indentification, risk assessment, and risk control methods. The focus of the research is to identify potential hazards, assess the level of risk, and evaluate risk control efforts in the production process of the Special Vehicle Division. The research method used is descriptive with a quantitative approach. The data used in this study was obtained from the results of interviews and direct observations at the company. The results of this study show that there are 5 activities that are identified as causing potential danger, and the risk rating is determined, namely the first activity has a medium risk value, the second activity has a low risk value, the third activity has a negligible risk value, the fourth activity has a high risk value, and the fifth activity has a medium risk value, as well as administrative control efforts, technical control, and PPE control.

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

This study aims to determine the effect of the role of work motivation as a mediating variable between workload on employee performance at Perumda Air Minum Tirta Sakti, Kerinci Regency. The method used is quantitative analysis with data collection techniques by distributing questionnaires to 86 respondents. Data were collected using a Likert-scale-based questionnaire, and hypothesis testing used descriptive analysis techniques using SmartPLS 4 software. This study uses Outer Model testing, namely convergent Validity, Discriminant Validity, composite reliability and Inner Model testing, namely R-Square and Bootstrapping. The results of the study indicate that (1) workload has a positive and significant effect on employee performance. So the higher the workload, the higher the employee performance will be. (2) Workload has a positive and significant effect on work motivation. The higher the workload, the greater the motivation that arises in an employee. (3) Work motivation has a positive and significant effect on employee performance. If employees are motivated to work, their performance will be higher and improve. Conversely, if employees are less motivated, they will not be able to do their work well, so their performance will be less than optimal. (4) Work motivation can mediate between workload and employee performance. Employees who have high motivation can complete high workloads because this motivation encourages them to do their work with more enthusiasm and can determine efforts to achieve predetermined goals. e and Bootstrapping. The results of the study indicate that (1) workload has a positive and significant effect on employee performance. So the higher the workload, the higher the employee performance will be. (2) Workload has a positive and significant effect on work motivation. The higher the workload, the greater the motivation that arises in an employee. (3) Work motivation has a positive and significant effect on employee performance. If employees are motivated to work, their performance will be higher and improve. Conversely, if employees are less motivated, they will not be able to do their work well, so their performance will be less than optimal. (4) Work motivation can mediate between workload and employee performance. Employees who have high motivation can complete high workloads because this motivation encourages them to do their work with more enthusiasm and can determine efforts to achieve predetermined goals.

PT. Indosato Jaya Makmur is a company engaged in the culinary sector through the operation of a family restaurant called Washoku Sato, which serves authentic Japanese cuisine. The company is committed to maintaining taste quality, hygiene, and production consistency by utilizing mostly locally sourced raw materials. However, the company faces a serious challenge in the form of high employee turnover intention, which can negatively affect operational continuity, team stability, and service quality. This study aims to analyze the influence of workload (X1) and job satisfaction (X2) on turnover intention (Y). A quantitative research approach was employed, with data collected through the distribution of Likert-scale questionnaires to 86 permanent employees as respondents. The data were analyzed using a series of statistical tests, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The findings reveal that workload has a positive and significant effect on turnover intention, indicating that the higher the workload perceived by employees, the greater their tendency to leave the company. Conversely, job satisfaction has a negative and significant effect, suggesting that higher job satisfaction reduces the likelihood of turnover intention. Simultaneously, both independent variables significantly influence turnover intention, with an Adjusted R² value of 35.6%, while the remaining 64.4% is influenced by other factors not examined in this study. These findings emphasize the importance of balanced workload management and continuous efforts to improve job satisfaction in order to minimize turnover intention and support the company’s operational sustainability.

This study aims to analyze the influence of brand image, product variety, and bundling price on purchasing decisions among X consumers. The method used is a quantitative approach with a causal research design, so as to be able to explain the cause-and-effect relationship between variables. The research data was obtained by distributing questionnaires to 96 respondents who are active consumers of X. To ensure data quality, a series of tests were conducted including validity, reliability, normality, linearity, multicollinearity, and heteroscedasticity. The main analysis used multiple linear regression supported by t-tests, F-tests, and coefficient of determination (R²) processed using SPSS software version 26. The results showed that brand image had a significant effect on purchasing decisions, indicating that consumers' positive perceptions of X's reputation were able to encourage higher purchasing interest. Bundling price also proved to have a significant effect, because the strategy of combining package prices was considered to provide economic benefits and added value for consumers. In contrast, product variety did not have a significant effect, indicating that consumers place more emphasis on brand image and pricing strategies than simply menu diversity. However, when tested simultaneously, all three variables were still shown to have a significant influence on purchasing decisions. The coefficient of determination value of 0.594 indicates that the combination of the three variables can explain 59.4% of the variation in purchasing decisions, while the remaining 40.6% is influenced by other external factors such as service quality, consumer trends, promotions, and customer experience. These findings reinforce the understanding that a strong brand image-based marketing strategy and the implementation of appropriate bundling prices can be key to increasing consumer appeal. For local coffee businesses like X, this study provides practical implications to focus more efforts on strengthening brand image, creating a consistent consumer experience, and optimizing pricing strategies.

The Independent Entrepreneurship Program is one of the strategic efforts of the Ministry of Education, Culture, Research, and Technology in fostering the entrepreneurial spirit of students through direct experiential learning. This program is present as a forum for students to not only understand entrepreneurship theory, but also to practice in real life the process of building and managing a business. In its implementation, the program involves active collaboration between universities, industry mentors, and field supervisors who play a role in providing direction, guidance, and evaluation of student business development. Through Independent Entrepreneurship, students are given the opportunity to design creative business ideas, run a business on a real scale, and solve various entrepreneurial challenges they face. This activity not only trains managerial, communication, and innovation skills, but also improves critical thinking and problem-solving skills. In addition, students gain valuable experience in terms of teamwork, financial management, marketing strategies, building business networks, and the use of digital technology to support business sustainability. The results of the program implementation show positive impacts, including increased confidence, independence, and students' understanding of the real business world. Furthermore, this program encourages the creation of an entrepreneurial ecosystem in a sustainable campus environment and is able to be the forerunner of the birth of a young generation of Indonesian entrepreneurs who are resilient, innovative, creative, adaptive to changing times, and have high competitiveness. Thus, Independent Entrepreneurship not only plays a role as a skill development program, but also becomes one of the important foundations in preparing students to face the world of work and becoming independent business actors who are professional, visionary, sustainability-oriented, and make a real contribution to the nation's economic development.

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in facing economic crises such as the 1998 monetary crisis and the COVID-19 pandemic. MSMEs are at the forefront in creating jobs and contributing to economic growth, even though they face various challenges, including capital problems. This research uses a qualitative approach with a case study type. This research uses primary data collected from interviews with the owner of Pajeng Cokelat. Pajeng Cokelat is a micro business located in Blitar and makes various kinds of processed chocolate to be used as snacks. The owner of Pajeng Cokelat is active in participating in training activities aimed at improving skills both related to marketing and the products produced. The results of this research highlight the government's efforts to overcome capital problems through programs such as People's Business Credit (KUR) and business training. However, increasing financial literacy is needed, especially in the context of sharia finance, to support the sustainable growth of MSMEs. By overcoming these challenges, MSMEs can continue to play a role in driving the national economy.

The lack of integration of ethical principles into corporate social responsibility (CSR) practices remains a common issue, posing significant challenges in building public trust and ensuring business sustainability. This study aims to examine how the implementation of business ethics can enhance the effectiveness of CSR within corporate environments. The research employs a literature review method, analyzing various academic publications, regulatory frameworks, and corporate reports relevant to business ethics and CSR. The findings reveal that consistent application of ethical values can deepen the meaning and impact of CSR initiatives, improve corporate reputation, and strengthen relationships with stakeholders in a more meaningful and sustainable manner.Nevertheless, several challenges persist, particularly in the form of organizational cultural differences and the suboptimal internalization of ethical principles into corporate systems and work culture. Therefore, strategic efforts are required to ensure that business ethics are not merely treated as normative concepts, but are truly embraced as core values in CSR practices aimed at achieving social and environmental sustainability.

The implementation of office management systems in government agencies is one of the efforts to improve administrative efficiency. This study is motivated by the importance of the effectiveness of administrative work in the modern era, especially in the Office of the Ministry of Religious Affairs of East Kutai Regency. This study aims to determine how much influence the implementation of office management systems has on administrative efficiency. The method used is a quantitative approach with simple linear regression analysis. The population in this study was 40 respondents. The results showed that the office management system variable (X) had a positive effect on administrative efficiency (Y), with a correlation coefficient of 0.867 and a significant t-test value. The contribution of the office management system to administrative efficiency was 75.2%. Thus, the implementation of the office management system has a major impact on administrative efficiency, although there are other factors that also influence it. Therefore, improving the quality of office management, including document management, technology utilization, internal communication, and supervision, needs to be continuously developed to support optimal administrative services..

The ongoing Russia-Ukraine conflict has become one of the most complex issues in global geopolitics, with far-reaching impacts on world security, economy and stability. This research aims to analyze the root causes of conflict, resolution efforts that have been made, as well as the effectiveness of conflict management based on historical and academic approaches. This research uses a qualitative method with a literature study approach to explore information from various credible sources. The research results show that this conflict was triggered by the long history of relations between the two countries, especially since the collapse of the Soviet Union, followed by the annexation of Crimea in 2014 and military invasion in 2022. Even though various diplomatic efforts and economic sanctions have been implemented, tensions still continue due to the incompatibility of geopolitical interests between Russia and Western countries. This study highlights the need for a multilateral approach based on international mediation to create sustainable peace. It is hoped that this article can contribute to academic understanding regarding international conflicts and strategies for resolving them.

Competition in this world is getting tighter, including in the business world, this is due to the large number of companies competing to dominate market share, because globalization is a challenge for business people to maintain the opportunities they have and obtain or achieve new opportunities. The topic of employee performance has become a concern among academics in the last decade. The main reason is that employee performance is closely related to organizational productivity and achievement and vice versa. Increasing employee performance can be driven by talent management. Apart from talent management, another factor in efforts to improve employee performance is Employee Engagement. This research is quantitative research using a survey research design. The sample in this study consisted of 100 employees of PT. Oscarmas Heavy Equipment taken through Purposive Sampling Technique. The data collection instrument is a questionnaire with a Likert Scale format consisting of five alternative answers. Data from filling out the questionnaire will be analyzed using the Partial Least Square (PLS) technique. The research results show that the Talent Management variable has a significant influence on Employee Engagement and Employee Performance, the Employee Engagement variable has a significant influence on Employee Performance and the Employee Engagement variable is able to mediate the Talent Management variable on Employee Performance.

This study aims to analyze the effect of competence and organizational culture on employee development at PT. Midi Utama Indonesia Tbk Branch Makassar. Competence refers to the skills, knowledge, and attitudes possessed by employees, while organizational culture refers to the values, norms, and practices within the company. Employee development is the company's efforts to improve the quality of human resources through training, education, and career opportunities. This research uses a quantitative approach with a survey method, where data was collected through questionnaires distributed to employees at the Makassar branch. Data analysis was conducted using multiple regression techniques to test the simultaneous effect of competence and organizational culture on employee development. The findings indicate that to enhance employee development, PT. Midi Utama Indonesia Tbk Branch Makassar needs to focus on improving competence through appropriate training and fostering an organizational culture that supports innovation and learning. This study provides recommendations for the company to better optimize development programs that focus on competence and a positive work culture to improve employee quality.

This paper discusses efforts to prevent plague disease in Indonesia through port fumigation. Using a descriptive qualitative method, the research revealed pest vectors on the MT. STRAITS DIGNITY ship and fumigation implementation challenges. It concluded that fumigation is the most effective method for pest control, with recommendations for ship crews to maintain cleanliness and Port Health Offices to conduct routine sanitation checks to minimize disease spread risks.

Work motivation and job satisfaction are important things to improve performance. Work motivation provides a driving force that produces enthusiasm for work so that they want to  collaborate, work effectively, and combine all efforts to achieve satisfaction (Hasibuan, 2018: 65), while job satisfaction is a positive behavior of a worker towards his job (Afandi, 2018: 74). This research focuses on proving the effect of work motivation and satisfaction on the performance of PT Supraco Lines employees. This research system is qualitative research that is converted to a quantitative scale using multiple linear regression analysis with PT Supraco Lines employees as objects. The sample of this study was 50 respondents, using path analysis, this study tested 3 hypotheses. From the results of the research showed that work motivation and job satisfaction could not affect employee performance partially, but when the two variables were tested simultaneously, the results were able to significantly affect the job satisfaction of PT Supraco Lines employees.

Bima Regency public awareness regarding driving discipline is still low, this is due to the high number of accidents caused by several factors including underage children driving, drivers not wearing helmets, reckless driving, and running red lights, of course this requires a role. important for the Transportation Service, especially the special division for traffic. This research aims to determine the role of the Transportation Department in improving driving discipline in Bima Regency and the factors that influence driving discipline in Bima Regency.The research is a qualitative descriptive study using primary data and secondary data. Primary data in this research was obtained from interviews conducted in the traffic sector and direct observation at the Bima Regency Transportation Service, while secondary data in this research were laws, articles, journals, previous research and so on, which became supporting data for the research after primary data.The results of the research show that in carrying out the duties of the transportation service in improving driving discipline in Bima district, efforts have been made and implementing policies to increase driving awareness, including carrying out patrols, raids, road security, outreach to the community and schools. The main factor that influences driving discipline in Bima Regency is knowledge of traffic rules and coupled with very hot weather conditions which make drivers less focused and aware of the road and traffic rules.

International trade is something that often occurs in customs areas. Customs areas often witness international trade. Law on 17 of 2006 and Law on Excise No 11 of 1995 stipulate regulations regarding customs. However, in the case of exports and imports, it is difficult to differentiate between customs violations and customs crimes. The Customs and Excise Agency, an institution under the Ministry of Finance, is needed to handle customs cases. Based on the questions we discussed, the role and efforts of the DJBC in minimizing the increasing number of customs crimes must be discussed. The increase in customs crimes and obstacles. In their efforts to reduce the increase in customs crime, Customs and Excise is facing challenges. It is important to note that the national principles that drive the duties and efforts of the DJBC to reduce the increasing level of customs crimes can be linked to the principles and principles reflected the 1945 Constitution. Attributes of the Unitary State of the Republic of Indonesia (NKRI) including nationalism and patriotism, sovereignty and territorial integrity, law and order, shared prosperity, and security.

This research aims to determine efforts to improve the quality of data processing and information quality. The method used is Library Research (Library), in its use this method uses books, and journals both in written form and online. Based on this research, it can be concluded that efforts to improve the quality of data processing and the quality of information have a big impact on life, both for business people, education, health, government, organizations, and society who use it to achieve the goals they want to achieve. Because the resulting impact is very good for facilitating all kinds of activities. Make it easier for people to get accurate information and correct data and make wise decisions. With the increase in the quality of data processing and the quality of information, people are not afraid of making mistakes in getting the information they receive.

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

The growing subsector of the food and beverage industry, including the highly competitive restaurant industry, highlights the importance of research in maintaining businesses and increasing customer loyalty in this sector. The purpose of this research is to investigate the influence of service quality on customer loyalty through customer satisfaction as a mediator in Fun House Resto. The method used is the Partial Least Squares - Structural Equation Modeling (PLS-SEM) analysis technique with descriptive and quantitative analysis. The sample used was 100 respondents using purposive sampling method in determining the respondents. The results of the study indicate that service quality has a direct positive effect on customer loyalty, service quality has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on customer loyalty, and service quality has a positive and significant effect on customer loyalty through mediation of customer satisfaction. These results indicate that Fun House Resto should consider maintaining service quality and customer satisfaction in ensuring customer loyalty. Furthermore, as part of their efforts to maintain customer loyalty, they should also consider other factors such as product quality, facilities, prices, and others.