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This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

This study aims to analyze the influence of the work environment on employee productivity at PT Harmoni Reka Cipta. The research employs a descriptive c method using Spradley’s approach, which includes place, actor, and situation. Informants were selected based on inclusion and exclusion criteria, resulting in one key informant and four main informants relevant to the data requirements. Data were collected through in-depth interviews and field observations. The research findings, based on NVIVO analysis visualized through a word cloud, indicate that the most dominant aspect in discussions of the work environment is workplace facilities, followed by work relations, work atmosphere, and operational constraints. Interviews revealed that lighting and coworker relationships are generally in good condition; however, challenges remain, including limited workspace, insufficient facilities, and suboptimal air circulation, especially in the production area. These conditions affect employee comfort, focus, and work effectiveness. NVIVO results related to productivity show that quantity, quality, and timeliness are influenced by a work environment that is not yet fully supportive. Some delays occur due to high production intensity, heavy workloads, and inadequate facilities. This study concludes that improving facilities, reorganizing workspace layouts, and enhancing physical comfort are necessary to support optimal employee productivity

The café industry has become increasingly competitive, including in the Arcamanik District of Bandung City. This study seeks to investigate the extent to which marketing intelligence capabilities influence the competitiveness of café MSMEs in the region. A descriptive and verificative research approach was employed, utilizing linear regression analysis with the assistance of SPSS version 20 software. The study population consisted of 43 café MSME entrepreneurs, selected through a saturated sampling technique, thereby including all members of the population. Data were collected through field studies—comprising questionnaires, interviews, and direct observations—as well as literature reviews to strengthenthe theoretical framework. The results demonstrate that marketing intelligence capabilities have a significant effect on competitiveness. This finding highlights the critical role of marketing intelligence in enabling café MSMEs to sustain their operations and enhance their competitive advantage. Strengthening marketing intelligence can serve as an effective strategic approach for café MSMEs to ensure business sustainability and improve competitiveness. The study suggests that future research may incorporate moderating variables such as digitalization or service quality to further explore the dynamics between marketing intelligence and competitiveness.

This study aims to determine and analyze the influence of Servant Leadership, Work Motivation, and Work Environment on Employee Job Satisfaction at the Jimbun Medika Inpatient Primary Clinic. The background of this research is based on the phenomenon observed in the field, where employee job satisfaction levels show frequent fluctuations. These fluctuations have the potential to impact not only individual productivity but also the overall quality of healthcare services provided to patients. The research method used is a quantitative approach with a survey technique as the primary data collection method. The population in this study includes employees of the Jimbun Medika Inpatient Primary Clinic, with data collected using structured questionnaires. The data were analyzed using statistical tools, including multiple linear regression analysis, to determine the effect of the independent variables on the dependent variable. The research findings indicate that Servant Leadership (X1), when tested partially, does not have a significant effect on employee job satisfaction. In contrast, Work Motivation (X2) and Work Environment (X3) each show a positive and significant influence on employee job satisfaction. Furthermore, when analyzed simultaneously, all three independent variables—Servant Leadership, Work Motivation, and Work Environment—have a significant combined effect on job satisfaction levels among employees at the clinic. These findings suggest that to improve employee satisfaction and ultimately enhance service quality, the management of Jimbun Medika should prioritize improving motivation and providing a supportive work environment, while also re-evaluating leadership strategies to better align with employee needs and expectations.

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.

The background of this research is based on the importance of good management of inactive participant archives to support the smooth running of administrative services, considering that inactive participant archives still have utility value, especially as evidence of claims and participant audits. This research has the objectives of (1) Knowing the principles of organizing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (2) Knowing the filing/storage system for inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (3) Knowing the role of archivists/archive officers at BPJS Ketenagakerjaan Jakarta Rawamangun. (4) Knowing the obstacles and solutions carried out in managing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. The research method used is a descriptive method with a qualitative approach, through observation, interview, and documentation study techniques. The results of this study (1) The principle used by BPJS Ketenagakerjaan Jakarta Rawamangun is a combined principle, because the storage of active archives and inactive archives is carried out separately, active archives are in the membership room while inactive archives are in the archive room. (2) BPJS Ketenagakerjaan applies a numeric system by sorting the Company Registration Number (NPP) from the smallest to the largest so that it is easy to find archives when needed. (3) The role of archivists is very much needed, but in BPJS Ketenagakerjaan Jakarta Rawamangun there is a streamlining of the organizational structure resulting in the absence of archivists within it. (4) Archive management is still faced with several obstacles, such as limited storage space, still carried out manually, and a lack of workers with special competencies in the field of archiving. BPJS Ketenagakerjaan Jakarta Rawamangun Branch has also attempted to overcome these obstacles by digitizing participant archives, although the implementation has not been fully integrated into an adequate electronic archive management system. The conclusion of this study is the need to increase the capacity of human resources in archiving, optimize storage space and facilities, and develop an integrated digital system to achieve more effective and efficient management of inactive membership records.

The purpose of this study is to quantify the degree to which teacher performance at SMK Negeri 1 Sangatta Utara is impacted by education and training (diklat).  This study employs a field approach (field research) and quantitative methods.  Questionnaires were given to respondents, in-person observations were made at the school, and documentation was completed in order to gather data.  The whole teacher population of the school, or 62 teachers, participated in the survey.  With the aid of SPSS version 16, data analysis was carried out using basic linear regression. The analysis's findings indicate a regression equation of Y = 3.296 + 0.897X and a correlation coefficient R of 0.804, which is categorized as extremely strong.  This indicates that teacher performance is significantly improved by education and training.  The 80.4% coefficient of determination indicates that training accounts for the majority of the variation in teacher performance, with other factors outside the scope of this study accounting for the remaining 19.6%.  Thus, at SMK Negeri 1 Sangatta Utara, training is crucial to raising teacher performance.

Osha Snack UMKM faces issues related to product defects, which are suspected to arise due to a lack of quality control in the production process. This study aims to identify the causes of product defects, provide improvement suggestions, and determine effective ways to control product quality. Data were collected through interviews with relevant parties and field surveys to gather information on production volume, product defects, and production activities. The data were processed by organizing it into check sheets, performing regression calculations, and analyzing it using scatter diagrams and fishbone analysis. The Statistical Process Control (SPC) method was applied to analyze, control, and improve the production process. The results show a significant relationship between production volume and the number of defective products, with the regression equation Y = 0.0764X and a coefficient of determination R² = 0.9625. The most common type of defect is broken snacks before packaging. In addition, waste products also come from product returns by buyers, which leads to raw material waste and hinders the achievement of production targets. The analysis results suggest that the UMKM should implement quality control measures in the form of process improvements, enhancement of work skills, proper machine maintenance, implementation of SOPs, and improvement of working conditions.

This paper explains the comparison of manual port service system to the Online Harbor Master system. The method used in this study is field research. The author conducted direct observations and interviews with the company and library research where the author obtained material or paper materials from books in the library or other reading sources related to the topic taken. The Online Harbor Master System is an open and neutral electronic portal to facilitate the exchange of data and information on port services quickly, safely, neutrally and easily which combines with related government agencies, port business entities and logistics industry players to improve better port competitiveness globally. The purpose of this study is to determine the comparison of manual port service to the Online Harbor Master System. The comparison between the manual system and the Online Harbor Master System is that manual work takes a lot of time and money. All activities must be done directly or face to face to the Harbor Master. Factors that influence are the amount of time and costs incurred, for example, applications are still manual, the queue for applications still comes to the Harbor Master or face to face, still uses a lot of paper, and all applications are not in one system. In the service process using the Online Harbor Master System, the effect felt is more efficient and makes it easier for agents to enter data on ships that want to enter the port.

This research was created to find out how to carry out the process of extending ship safety certificates that have expired and renewing them in order to comply with policies, standards, norms, guidelines, criteria and procedures as well as technical guidance, evaluation and reporting in the field of shipworthiness, measurement. Ships and ship nationality, nautical, technical and ship radio, pollution and ship health management and maritime affairs. In submitting an application, the shipping company must follow the procedures set by the Directorate of Shipping and Maritime Affairs, sub-directorate of ship safety, with the requirement to attach complete documents such as an application letter, ship safety certificate.

One topic that is often discussed in marketing management is service quality. Service quality is an indicator of the service provided by the service provider to the service recipient. Service quality is also an early indicator of customer satisfaction. The aim of this research is to find out what types of service sectors have been researched in the marketing sector, especially service quality in Serang City. This service quality research method uses qualitative methods originating from journals that have been previously researched with research questions including year of publication, field of service studied, dimensions of service quality used, and research methods. It is hoped that the results of this research can intensify research in Serang City, especially service quality related to marketing management. Considering the limited data available and the breadth of the service quality sector for the size of Serang City.

Apron Movement Control (AMC) Unit is a vital component in airport operations, playing an important role in ensuring the safety and efficiency of flight services. This study aims to determine what obstacles are encountered during inspection activities and how does the Apron Movement Control (AMC) unit overcome these obstacles. This study uses a qualitative approach with field observations and then conducting analysis. The subjects of this study were Apron Movement Control (AMC) Unit officers at Supadio Airport, Pontianak. The research period was 1 month. The results of the study can be concluded that the main obstacles of the AMC unit at Supadio Airport, Pontianak include communication difficulties due to noise, limited visual supervision, and coordination between units. The proposed solutions include improving communication systems, expanding surveillance camera coverage, optimizing personnel, regular training, using new technologies such as drones, and evaluating and improving operational procedures. The implementation of these solutions is expected to improve the effectiveness of the AMC inspection function, support the discipline of apron officers, and improve the safety and smoothness of airport operations..

PT Multicentral Aryaguna is a subsidiary of Indomobil Group which is engaged in the field of building management and rental service sector. The purpose of this study was to determine the effect of leadership style and punishment on the performance of employees of PT Multicentral Aryaguna East Jakarta. In this study, researchers used statistica quantitative analysis, multiple linear regression analysis and coefficient of determination analysis with the help of SPSS 25 software. The sample used in this study was a saturated sample of 40 employees. The results of this study obtained using the t test that leadership style partialy has a positive and significant effect on employee performance with a significant level of 0.032 <0.05 and t test results of 2.226> 2.024. Punishment partialy has a positive and significant effect on employee performance with a significant level of 0.000 <0.05 and t test results of 4.992> 2,024. Leadership style and punishment simultaneously have a positive and significant effect with a significant level of 0.000 < 0.05 and F test results of 35.176> 3.25 on employee performance.

The process of issuing the Port Health Quarantine Clearance (PHQC) document for vessel health at the Class I Quarantine Health Office by PT. TarunaCipta Kencana Dumai Branch ensures that every ship entering a port is in a healthy condition, free from diseases and pests. The issuance of the vessel health document is handled by the Quarantine Health Office. Before docking at Dumai port, PT. TarunaCipta Kencana acts as an agency representing the ship owner/principal in handling all matters related to the vessel’s interests. The company can also appoint other sub-agents to serve other vessels. PT. TarunaCipta Kencana Dumai Branch collaborates with various related agencies at Dumai port, providing services for the ship and crew (ABK) before, during, and after docking. The issuance of the vessel health quarantine document begins with a submission by the agent to the Quarantine Health Office (BKK), followed by an inspection by health officers, and finally issuing the Certificate of Free Pratique (COP) and PHQC. The data collection methods used were Field Research and Library Research, ensuring that the process of issuing PHQC documents adheres to established procedures.

The importance of calculating weight and balance on an aircraft to support flight safety is something that must be done by service providers. Mistakes in calculating weight distribution can cause overloads that risk endangering the safety of passengers, crew, and the aircraft itself. This study was conducted at AirAsia Airlines with a focus on the Airbus A320 aircraft at Husein Sastranegara Airport, Bandung. The study used a quantitative method with primary and secondary data collection. Primary data was collected through direct observation in the field, while secondary data was obtained from documents, journals, and related literature. This study analyzed data related to aircraft weight, fuel, passengers, baggage, and cargo to calculate weight and balance on the loadsheet. The results of this study indicate that calculating weight and balance on loadsheets is an important process in ensuring flight safety. Steps involving calculating the weight of passengers, baggage, cargo, fuel, and the distribution of the aircraft's center of gravity ensure that the aircraft operates within the safe limits set by the manufacturer. Based on the analysis of passenger, baggage, cargo, and fuel data, the Zero Fuel Weight (ZFW) was 60,516 kg, Takeoff Weight (TOW) was 67,516 kg, and Landing Weight (LW) was 62,516 kg. All of these parameters are within the specified safe limits. Load management on an Air Asia A320 aircraft when overloading requires special attention to parameters such as Maximum Takeoff Weight (MTOW), Maximum Landing Weight (MLW), and Maximum Landing Weight (MZFW). If an overload occurs, as recorded on the fourth day in Hold 5, the solution that can be taken is to reduce the cargo load on that Hold. For the situation on the fifth day, where the Landing Weight (LW) exceeds the MTOW, the right step is to reduce the amount of fuel.

New businesses face their own challenges due to developments in the current business world. Business is currently experiencing a lot of progress due to the emergence of various companies in various fields, both industry and services. The research carried out by the author is a type of quantitative research. 285 Ravis customers were involved in this research. The purposive nonprobability method was used to find samples in this research. Data is provided directly to data collectors by data sources. Data obtained from questionnaires and interviews in this research were processed through the Likert data processing system. Ho is rejected and ha is accepted, according to the t test results, because the price variable is tcount 8.717 and ttable 1.66660. Based on the results of the coefficient of determination table, ho and ha are accepted.

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

Indigenous villages are villages that have a unique capacity and charm, both in terms of geography, environment, and social and cultural life in the community. The purpose of this research is to analyze the governance system in the health, economic, and environmental fields of Cireundeu Traditional Village, a Traditional Village located in South Cimahi District. Cireundeu Traditional Village was able to get through the Covid- 19 pandemic and even now Cireundeu Traditional Village is growing. There are various factors that influence the development of Cireundeu Traditional Village, there are tourism development concepts that have been applied such as management, destination development, marketing development, and the role of stakeholders that can continue to be improved to achieve maximum goals. In this research, descriptive qualitative method is used by observing in the field and conducting direct interviews with the management of Cireundeu Traditional Village. The results of this study show that Cireundeu Tourism Village can maximize the potential that exists in its territory and is able to maintain various aspects of life during the Covid-19 pandemic and is able to continue tourism activities through collaboration between stakeholders.

This article describes the role of student creativity in creating innovative business opportunities. Through the exploration of creative ideas, students can be key drivers in identifying and developing untapped business opportunities. Understanding that creativity is the key to innovation, this article explains how students can apply their creative potential to create new and exciting business concepts. The focus lies on how creativity becomes a valuable resource to open doors to new opportunities, drive business growth, and make a positive contribution to the economy. By absorbing this approach, students are expected to see business opportunities as untapped fields of exploration, making creativity a catalyst for innovation in the world of entrepreneurship.

Dispora or Youth and Sports Service is a regional government located in the province or district/city. Dispora has an important role in developing youth potential and advancing the field of sports in a country or certain city district, and its objectives include developing leadership, creativity and youth skills. , as well as increasing achievement and participation in sports activities to support overall Community Health and Development. The general aim of this research is to find out what influences employee/worker loyalty in completing performance programs that will be implemented in the Youth and Sports Department. This research uses a research method with a qualitative approach, where the research carried out is descriptive. The focus of this research is the achievement of work results (performance) of government officials at the Youth and Sports Department in increasing loyalty to performance by analyzing problems, especially regarding employee readiness and response to performance and loyalty. The results of this research are that employee loyalty is one of the keys to the success of a program. performance, so as to reduce the risk of failure in the performance program, suggestions: To increase employee morale and work motivation, leaders should act more wisely, so that appropriate work programs are created.