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PT Indofood Sukses Makmur is a public company listed on the Indonesia Stock Exchange. One factor that can influence a company's financial performance is managerial ownership. The aim is to provide a holistic understanding of the relationship between managerial ownership interacting with the financial performance of a company and understand the factors that may or may limit the impact. The descriptive method for analyzing managerial ownership of the financial performance of PT Indofood Sukses Makmur on the Indonesia Stock Exchange can involve calculating certain formulas below. managerial ownership (km)(Number of managerial ownership shares)/(Number of outstanding shares) X 100%. Based on the results of the calculations above regarding managerial ownership in 2022 at PT. Indofood Sukses Makmur Tbk, namely the number of managerial ownership shares is 1,380,020 and the number of outstanding shares is 8,780,426,500, so the result of the number of managerial ownership shares and the number of outstanding shares is 0.00015717. The discussion regarding managerial ownership of financial performance includes an analysis of the impact of managerial share ownership by management on the company's financial performance. Conclusion regarding managerial ownership at PT Indofood Sukses Makmur can have a positive impact on the company's financial performance.

Previous research or relevant research has a very important role in a scientific work. Through previous or related research, theories and relationships or influences between variables can be strengthened. This article reviews the factors that influence how employee performance is influenced by the work environment, job satisfaction, and commitment to the organization in a literature review in the field of Human Resource Management. The findings from this research literature are that: 1) the work environment influences employee performance; 2) job satisfaction influences employee performance; 3) and commitment to the organization influences employee performance.

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff.  The data source for this research uses primary and secondary data.  The aim of this research is to display, explain and analyze the function of implementing a management control system.  This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural.  Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research.  By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research.  The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education.  The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff.  This is due to the differences in treatment given by the foundation to the two.  So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance.  This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.

This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and methodologies in completing audits, evaluating the impact of subsequent events, the role and process of preparing auditor reports and management letters, as well as finding relevant facts in the audit process. This research not only provides an overview of current practices in the world of auditing, but also identifies knowledge gaps that may provide a basis for future research. By understanding in depth the key aspects of the auditing process, this article makes an important contribution to the development of audit science and facilitates a better understanding of future challenges and opportunities.  

The aim of entrepreneurship education is to develop attitudes, enthusiasm and the ability to create something of value for oneself and others. Creative, innovative, independent, leadership, good money management and never giving up are entrepreneurial attitudes that must be instilled in children from an early age. As followers of the Prophet Muhammad SAW we need to learn from his figure as an entrepreneur. Where in his journey as an entrepreneur, Rasulullah successfully proved that to start a business one does not have to have money first, there are other elements that are more important than that, namely that one must have the right entrepreneurial mentality. The purpose of this article is to analyze the importance of entrepreneurship education instilled from elementary school age in an Islamic perspective. This research uses a qualitative method with a literature-based approach. Qualitative research relies on the collection and analysis of non-numerical data (such as text, video, or audio) to understand concepts, opinions, or results. Entrepreneurship education taught at elementary school level is believed to be able to reduce children's consumption habits, train them to create something of value and give birth to the next generation to create jobs in the future.

This research aims to see the influence of the director's policy on a company contained in a literary work. The literary work used in this research is entitled Tuan Direktur by Hamka. The problem identified in this study is how the character's policy affects the performance of his company and the importance of coworkers. The descriptive qualitative method is used to describe and analyze the policies and strategies taken by the character Tuan Direktur in leading his company. Stakeholder theory becomes the theoretical basis to understand how the director's policies can affect various parties involved or interested in the company. The analysis was conducted by considering the perspectives and interests of various stakeholders, including employees, shareholders, customers, and the surrounding community. The results show that the director's policies in the novel include factors that make the policies appropriate or inappropriate. Each policy has a different impact on company performance and affects the interests of stakeholders differently. The implication of this study is the importance of the director's role in forming policies that consider the interests and perspectives of various stakeholders. By understanding the implications of directors' policies, organizations can improve corporate strategy and management to achieve better and sustainable performance.

This research aims to find out how vital information security compliance is in reducing the risk of Data Breach. The method used in this research is Library Research (Library) which is the method used in this writing, and in its use, this method uses books, and journals both in written form and online. Based on the results obtained from this research, it can be concluded that a Data Breach is an incident where sensitive data or important information becomes vulnerable or is accessed by unauthorized parties. To prevent a Data Breach, organizations need to take various security measures, policies, and practices, such as encryption, access management, physical security, network security, security training and awareness, security policies, and monitoring and auditing. Sensitive data protection helps maintain the confidentiality, integrity, and availability of data and protects the reputation and trust of customers and business partners. By implementing good sensitive data protection, organizations can reduce the risk of data breaches which can be financially detrimental and damage the company's image.  

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 assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

Management of facilities and infrastructure is one of the factors affecting success in a company. One is to support the company's operational activities. The purpose of this study was to find out the management of infrastructure in one of the companies engaged in food and beverage. The research results show that the company has carried out management by doing the planning, procurement, maintenance, inventory, and removal of infrastructure. However, not all infrastructure is in an optimal state. This can be seen from the manual use of the machine and the leaky air conditioning due to the lack of regular maintenance. This study used qualitative methods using data collection techniques, namely observation, interviews, and prior literature, and using purposive sampling techniques. 

Analysis of financial performance is the most important thing for business people because financial performance is an indicator to find out whether the business being run will continue to run well in the future or not. All companies will analyze the company's financial performance so that the company can get an overview of the company's financial condition. One of them is a State-Owned Enterprise (BUMN) in Indonesia, namely PT Hutama Karya which is engaged in construction, as well as property and infrastructure development. The purpose of this study was to determine the condition of PT Hutama Karya's financial performance as measured using a liquidity ratio based on data, information, and records from the financial statements of PT Hutama Karya in 2020 to 2022. The results of the study show that PT Hutama Karya's financial performance in 2020 to 2022 can be said to be quite good because the company is able to pay its short-term debt. This is because the company's current assets are managed properly by the company's financial management which makes it increase significantly and there is a decrease in its current debt.

The study aims to analyze the effect of financial literacy and financial attitude on financial management owned by students. The research method used in this study was the student of Management study Program Faculty of  Social and Politic University of Sembilanbelas November Kolaka (USN Kolaka). In the even semester 2019-2020. There were 225 student. The sampleused in this study amounted to 140 students using random sampling technique. The data used in this study are primary data. Namely by distributing questionnarres. The data analysis technique used in this study regarding financial literacy and financial attitude shown that both has a significant positive influence on financial management practices with a t-statistic value of 3,923 and p-value of 0,000 for financial literacy and financial attitude variable is posit ive with a t-statistic value of 4,074 and p-value 0,000.

In the current era of digitalization and globalization, information and communication technology has become an integral part of human life. The rapidly growing use of technology has also influenced almost all aspects of life, including the world of work. Technology has made work easier, increased productivity, and opened up new opportunities for companies to develop faster. Information and communication technology has now become an important factor in changing the way companies operate. Companies that are successful in facing technological changes and can utilize them effectively will have a competitive advantage in the market. Therefore, Human Resource Management (HRM) has experienced many changes since the start of the digital era. The digital era has had a significant impact on the way companies recruit, train and motivate their employees. In the digital era, companies not only need to understand technology, but also need to understand how technology can help in their human resource management.

In this era, all companies are competing to develop their respective businesses so they can compete. The most effective way of developing a business is by maximizing the management of existing resources, and the resource that has the most important role, namely human resources. Companies can maximize the management of their human resources so that they can produce a maximum performance. There are several things that can affect performance, namely the work environment, work discipline and work motivation. The purpose of this research is to determine the effect of the work environment and work discipline on employee performance with work motivation as an intervening variable at UD. Eko Plastik. This research was conducted by distributing questionnaires to UD. Eko Plastik employees. The population in this study are all employees of UD. Eko Plastik. The sample of this research was 250 people using saturated sample technique. The data analysis technique uses SEMPLS with the help of the SmartPLS program. The results of this reseacrh are that the work environment has a direct positive and significant effect on work motivation, work discipline has a direct positive and significant effect on work motivation, the work environment has a direct positive and significant effect on employee performance, work discipline has a direct positive and significant effect on employee performance, work motivation has a direct positive and significant effect on employee performance, the work environment has a positive and significant indirect effect on employee performance through work motivation, work discipline has an indirect positive and significant effect on employee performance through work motivation.    

Management of Village Fund Utilization in Infrastructure Development carried out by the Village Government to support community development and empowerment. Qualitative research method with a descriptive approach by examining four aspects, namely planning, organizing, mobilizing and supervising. Data collection techniques include observation, interviews, documentation and triangulation. The determination of informants was carried out "Purposively", namely deliberately selecting 5 people to become informants. The data analysis stages are: Data Collection, Data Condensation, Data Presentation, Conclusion Drawing. The results of this research show that the Management of Utilizing Village Funds in Infrastructure Development in Puse Village, South Dampal District, Toli-Toli Regency begins with the planning process, namely the Village Development Planning Conference (musrenbang). then in the organizing stage at this stage the organizing in terms of division of work is carried out by the village head. Implementation Process where the implementation of activities and supervision processes is carried out by supervisors from the sub-district village and district supervisors.

PT. Admiral Lines Belawan Branch is a company that operates owned vessels and is also engaged in agency services. In the sense of representative of the ship owner / principle for processing documents at the port for both arrival and departure of the ship. Ports as arrival and departure terminals for ships and cargo need to provide adequate facilities and services so that ships can be served smoothly and efficiently. Managing the arrival and departure of a ship more smoothly and efficiently cannot be separated from an application called the INAPORNET system. The position of the port as the gateway for a ship entering/leaving the port, especially from within the country or abroad or vice versa, must obtain approval from the authorized agencies at the port, such as the Harbor Master's Office and Port Authority (KSOP), Health Quarantine, Customs and Excise, Immigration. This notification is to ensure that the ship and its cargo entering/exiting the port have complied with the provisions of applicable laws and conventions. Management of the needs and interests of ships and their cargo is carried out by shipping company branches such as PT. Belawan Branch Line Admiral. In writing this paper the author used methods, literature and the internet.

Conflict can happen in all organizations including universities. Lecturers in universities are one of the important actors in the organization and may be involved in conflicts with each other or with other parties in the university. Therefore, conflict management becomes important to improve lecturer performance in universities. This study uses qualitative research methods with the aim of exploring conflict management strategies used to improve lecturer performance at the North Sulawesi University of Technology. The results of the study indicate that effective conflict management strategies to improve lecturer performance include a collaborative approach, improved communication, recognition of the role and contribution of lecturer, appreciation of cooperation, and conflict resolution through mediation. Therefore, there needs to be careful attention and planning in conflict management to improve lecturer performance in university.

Archives as a memory center and as a source of written information must be available when needed in order to provide effective service. Therefore, in managing archives, the archiving system must be considered with the state of the organization in achieving its goals. The effectiveness of archiving management is also influenced by employees working in the archiving unit, the facilities used and the funds available for maintaining archives. This study is a type of quantitative descriptive research, namely research that describes research variables using a quantitative approach. The population in this study were all Satpol PP employees 320. The sample in this study used a Nonprobability sampling sample, a sampling technique that does not provide the same opportunity/chance as the accidental sampling technique, namely anyone he meets becomes a sample. The number of samples in this study was 76 respondents. Data collection used a questionnaire method. The questionnaire method was carried out to obtain respondents' responses regarding work facilities and archiving management. Data analysis used to test the hypothesis in this study was using Simple Linear Regression analysis found in the SPSS v. 1.0 program. 19 The results of the study show that work facilities significantly influence archive management with a positive coefficient, which explains that there is a directly proportional relationship between the two variables. With the Regression Coefficient of the Work Facilities Variable (X1) of 0.949 with a sig value of 0.000, it illustrates that Work Facilities have a positive and significant influence on archive management, meaning that the more complete the work facilities owned by the agency, the easier it will be to manage its archives.