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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 financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

The use of e-wallets is increasing in Indonesia, especially during the Covid-19 pandemic. The most popular digital wallets in Indonesia, such as Go-Pay, OVO, ShopeePay, Dana, and LinkAja, have adapted the mobile banking system, making it easy for users to download the app through the Play Store or App Store. According to Insight Asia, DANA is ranked third in terms of number of users after Gopay and OVO, with 221 respondents from major Indonesian cities. As an e-wallet platform created by PT Espay Debit Indonesi Koe Indonesia in 2018, DANA, as a local company, attracts people's interest and has become a popular choice. This study aims to identify the relationship and influence between Perceived Usefulness and Perceived Ease of Use on Decision to Use E-wallet, especially DANA, with Intention to Use E-wallet as an intervention variable. Through regression tests, the research findings show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Intention to Use DANA, and Intention to Use DANA has a significant effect on Decision to Use DANA. Intention to Use E-wallet mediates the relationship between Perceived Usefulness and Perceived Ease of Use with Decision to Use DANA. This result is obtained by looking at the results of statistical processing, where the p-value <0.005. These findings imply that the perceived usefulness and ease of use of the DANA application has the potential to encourage user interest in using e-wallets, which in turn can influence users' decisions to adopt DANA as an electronic payment method.

This study aims to determine the effect of communication and work discipline on employee performance through work supervision as an intervening variable at Jambi Ekspres Televisi. The population in this study consisted of 30 employees, all of whom were used as samples using the total sampling technique. This research employed a quantitative approach with a questionnaire based on a Likert scale, and the data were analyzed using the Partial Least Square (PLS) method through the SmartPLS software. The results showed that communication and work discipline were categorized as good and played an important role in improving employee performance through work supervision. Communication had a positive and significant effect on work supervision, while work discipline also had a positive and significant effect on work supervision. However, communication had a positive but insignificant effect on employee performance. Conversely, work discipline had a positive and significant direct effect on employee performance. Meanwhile, work supervision had a negative and insignificant effect on employee performance. The indirect effects of communication and work discipline on performance through work supervision were also negative and insignificant, indicating that work supervision has not yet played an optimal role as an intervening variable. Based on these findings, it is recommended that the company enhance internal communication effectiveness, strengthen the consistent implementation of work discipline, and optimize the role of work supervision to function more as a coaching and motivational tool, thereby contributing positively to improving employee performance.

This study aims to analyze the influence of career development and work motivation on employee career improvement at PT Wasteforchange Alam Indonesia. The method used is a descriptive quantitative approach with a population as well as a sample of 45 permanent employees. Data collection was carried out through Likert scale questionnaires, semi-structured interviews, documentation, and literature studies. Data analysis techniques include descriptive percentages and cross-tabulation to identify the tendency of influence between variables. The results of the study show that career development is in the high category and makes a positive contribution to employee career improvement. Similarly, work motivation is in the high category and has a significant influence in supporting career acceleration. Cross-tabulation analysis revealed that the combination of career development and work motivation contributed more strongly to career advancement than the partial influence of each variable. These findings confirm the importance of a human resource management strategy that balances aspects of career development and work motivation in creating more optimal career opportunities. The practical implication of this research is the need for companies to design career development programs that are integrated with an adaptive work motivation system, in order to increase employee retention and productivity in a sustainable manner. This research also provides a foundation for HR policy making based on a holistic and participatory approach.

This study investigates the influence of job satisfaction on teacher performance at Omba Tana Rara Public School, a rural educational institution located in a geographically remote area with distinct contextual challenges. Despite the crucial role of teachers in shaping educational outcomes, limited research has explored how job satisfaction contributes to teacher performance in such isolated settings. Employing a quantitative approach, the research surveyed 32 teachers using a validated Likert-scale questionnaire designed to measure key dimensions of job satisfaction, including recognition, professional development, remuneration, interpersonal relationships, and work environment. Data analysis was conducted using simple linear regression to determine the statistical relationship between job satisfaction and teacher performance. The results revealed that job satisfaction has a significant and positive impact on teacher performance (β = 0.67; p < 0.01), indicating that increases in satisfaction levels are associated with higher levels of effectiveness and engagement among teachers. Among the satisfaction factors examined, recognition from leadership, opportunities for professional growth, and supportive working conditions were identified as dominant contributors to improved performance. The findings of this study contribute to filling the research gap concerning human resource issues in remote schools and offer practical insights for stakeholders in education. In particular, the study emphasizes the importance of designing context-specific strategies that prioritize teacher welfare as a means of boosting instructional quality and learning outcomes. It recommends policy interventions focused on enhancing intrinsic and extrinsic satisfaction elements through improved school management practices. By highlighting the correlation between teacher satisfaction and performance, especially in rural and under-resourced areas, this research underscores the need for holistic human resource development in education. It advocates for a welfare-centered approach in managing and supporting teachers to ensure sustainable improvements in school effectiveness.

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.

The objective of this study is to determine the impact of environmental performance on the sustainability reporting of companies in Indonesia, utilizing the PROPER scale as a measurement tool. This research examines whether there is an improvement in sustainability report disclosures associated with the environmental performance assessed through the PROPER scale. The study involves companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports for five consecutive years. The analytical method employed is WarpPLS, with a total of 85 observations. WarpPLS is used to identify statistical relationships between environmental performance and the intensity of sustainability reporting. The findings indicate that there is an enhancement in sustainability report disclosures when the audit committee and board of directors hold regular meetings. Companies without governance committees tend to focus more on governance improvement rather than on disclosing sustainability reports. Good environmental performance, particularly in companies with specific industry types and the presence of governance committees, enhances sustainability reporting. However, companies with strong environmental performance tend to make the audit committee and board of directors focus on other responsibilities, given that the community already understands that these companies manage their environmental impact well. This study underscores the importance of the Indonesian government's support in encouraging, facilitating, and urging companies to achieve the gold category in the PROPER scale. This not only demonstrates good environmental performance but also enhances sustainability report disclosures. This research implies that good environmental performance should be accompanied by increased transparency in sustainability reporting to truly contribute to sustainable development.

The purpose of this research is to find out how the employees of PT. Central Cipta Abadi in Cilegon City in relation to the work environment, motivation and transformational leadership style. Quantitative research methodology was applied. This research used 93 respondents as samples and populations. A technique known as non-probability sampling (saturated sample), to collect data based on questionnaires with measurements using an interval scale. SmartPLS 3.0 analysis tool, which consists of exterior and inner model tests as well as instrument tests. Based on data calculations carried out with SmartPLS 3.0, the following conclusions can be drawn: (1) The work environment has a positive and significant effect on employee performance; (2) There is no significant effect of transformative leadership style on employee performance; (3) Employee performance is positively influenced by work motivation and is significant in this case.

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.