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This paper provides a comprehensive examination of the concept and implementation of skill management as a cohesive set of competencies encompassing technical, interpersonal, conceptual, and strategic skills within organizational and entrepreneurial contexts. The background highlights the critical role of skill management in addressing the challenges posed by a highly competitive and rapidly evolving business environment, where mastery of these competencies determines both individual and organizational effectiveness in planning, organizing, leading, and controlling resources to achieve collective objectives. Grounded in a literature review of seminal works by Robbins & Coulter, Katz, Drucker, Mintzberg, Armstrong, and Barney & Hesterly, this study adopts a structured approach that covers definitions, classification of skill types, their roles in organizations, development strategies, implementation challenges, and applications in entrepreneurship. The findings indicate that: (1) technical, human, and conceptual skills are complementary across different managerial levels; (2) skill development requires a blend of formal education, field practice, mentorship, and technology utilization; (3) primary challenges include technological adaptation, complexity of decision-making, and limitations in training resources; and (4) in entrepreneurial ventures, effective skill management is fundamental to planning, finance, human resources, innovation, and communication. In conclusion, skill management should not be viewed as a static competency but as a strategic asset that must be continuously enhanced through lifelong learning, enabling both individuals and organizations to sustain growth and resilience in the era of globalization and digital transformation.

This article aims to provide theoretical and practical insights into conflict management to support leaders and managers in managing conflict effectively in various contexts and provide a comprehensive understanding of conflict management through a literature review of the sources, symptoms, and causes of conflict. Conflict that occurs in an organization can hinder the achievement of desired goals, therefore conflict needs to be managed properly so that its impact can be minimized, organizational conflict can also be interpreted as a conflict that arises when the goal-oriented behavior of one group conflicts with or is threatened by the goals of another group. This study uses a literature study method to analyze various concepts of conflict management that have been put forward by experts. The results of the study show that conflict, whether in a positive, negative, or neutral sense, is an unavoidable phenomenon. The source of conflict can come from various factors that trigger differences and clashes between individuals, groups, or organizations. Conflict also occurs due to misunderstandings or incompatibilities between individuals or groups in an effort to achieve their goals, this is often referred to as a causal factor. The impact of conflict actually depends on its nature. On the one hand, well-managed conflict can improve the quality of decisions, encourage active involvement in discussions, and strengthen group cohesion. However, on the other hand, conflict can also drain members' energy, disrupt productivity, and cause hostility that hinders collaboration. Abstract and Keywords must be written in English, in italic style, and contain a brief description of the research background, objectives, methods, findings, and implications. The abstract is written in one paragraph with a single space (maximum 200 words), without any reference or formula.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

This research aims to analyze the calculation of cost of goods sold and profit determination at UD Han Petshop Lamongan. The approach used in this research is a case study in accordance with the problem formulation and research objectives. The data collection techniques used were observation, interviews and documentation. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions, using data validity techniques used, namely source triangulation and method triangulation. The results of this research show that UD Han Petshop Lamongan in calculating the cost of goods sold has complied with the calculation procedure by entering initial inventory data plus net purchases then minus ending inventory. In determining profit, the company has included all the data required in the profit and loss financial report. The data used in determining net profit before tax is net sales minus the cost of goods sold and operating costs.

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

Employee performance is a description of the level of achievement of the implementation of an activity program or policy to realize the goals, objectives, vision and mission of an organization as outlined in a strategic plan. Punishment or punishment is a form of procedure or action given to individuals or groups for mistakes, violations or crimes that are made in the form of negative reinforcement or suffering in the context of fostering and improving behavior so that it does not happen again. This study aims to determine the effect of work discipline partially on employee performance at PT. Deli Rubber Industry especially in the R1B section. The method in this study used a quantitative approach and the number of samples taken in this study were 104 respondents, the data collection technique in this study used a questionnaire. Data analysis used multiple linear regression tests with the SPSS 25 program, so that research shows that work discipline partially affects employee performance.

Based on the fundamental aspects of people's living standards, the measure of progress in human development is called the Human Development Index. As the basis for the development structure of a region, the Human Development Index (HDI) is the most significant benchmark or parameter. The purpose of this study is undoubtedly to ascertain whether poverty in DKI Jakarta Province is influenced by the Human Development Index (IPM) variable. To achieve the research objectives, tests were conducted using simple regression analysis and quantitative techniques. The test results show that poverty in DKI Jakarta Province is significantly affected by the Human Development Index (HDI) because the significance value is less than 0.05. Because the value of determination, or R2, is close to 1, and some of the other influence values are influenced by other variables that have not been analyzed or researched, the value of the results of the Variable Human Development Index (HDI) test has a strong positive influence on poverty in DKI Jakarta Province.