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Model penelitian ini dikemas dalam teori identitas sosial yang menggariskan bahwa identitas mampu menggolongkan anggotanya ke dalam kelompok dan identitas sosial kelompok menguatkan seorang anggota menaikkan posisi dirinya dan posisi kelompoknya. Dalam perspektif teori identitas sosial dibangun penelitian ini bertujuan untuk menguji bagaimana komitmen organisasi terbentuk untuk meningkatkan kinerja manajerial yang diprediksi oleh manajemen talenta dan kepemimpinan transformasional. Populasi penelitian adalah account representative pada seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan dengan metode pemilihan sampel purposif. Metode pengumpulan data dilakukan melalui survey online. Analisis data dilakukan dengan regresi berganda dan analisis jalur melalui pengujian sobel. Hasil penelitian menunjukkan bahwa manajemen talenta dan kepemimpinan transformasional berpengaruh positif dan signifikan terhadap komitment organisasi. Selanjutnya komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja manajerial. Demikian halnya dengan kepemimpinan transformasional yang berpengaruh positif dan signifikan terhadap kinerja manajerial. Namun tidak demikian halnya dengan manajemen talenta yang tidak berpengaruh signifikan terhadap kinerja manajerial. Temuan lanjutan dari penelitian ini, berdasarkan hasil perhitungan sobel test mengkonfirmasi bahwa komitmen organisasi memediasi pengaruh baik manajemen talenta maupun kepemimpinan transformasional terhadap kinerja manajerial

This study aims to analyze the influence of auditor experience, independence, professional skepticism, time pressure, and red flags on the auditor's ability to detect financial statement fraud in the Public Accounting Firm (KAP) in the South Tangerang region. Data was collected through the distribution of questionnaires using the purposive sampling method, with a sample of 45 auditors from four KAPs. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21 and Microsoft Excel 2021. The results showed that professional skepticism had a significant negative effect on the auditor's ability to detect fraud. On the contrary, auditor experience and red flags have a significant positive influence on auditor ability. Meanwhile, independence and time pressure do not have a significant influence on the auditor's ability to detect financial statement fraud.

The purpose of this study is to ascertain how well Bank Mayapada Wayhalim Functional Office evaluates credit applications by examining financial statements. In this study, quantitative methods are combined with descriptive research methods. The financial reports of bank customers from 2020 to 2022 that were gathered from bank paperwork make up the processed data. By conducting credit checks on potential borrowers and determining the curent ratlo, quiick ratlo, debt to equityy ratlo, debt to asset ratlo, proflt margln, return onn assets, and return ln equlty, anaIysis of flnancial statements was successful in improving bank effectiveness in managing liquidity, solvency, and profitability.

The Class 1 Immigration Office of East Jakarta plays a vital role in providing efficient immigration services, including passport and visa issuance, residence permits, and monitoring violations. These services are regulated by Law No. 6 of 2011 on Immigration, Government Regulation No. 31 of 2013, and internal policies. This study aims to analyze the communication strategy used by the office in implementing immigration services through a qualitative approach, collecting data via interviews, observations, documentation, and literature studies. The study identifies three main components of the communication strategy: Knowledge Core, Shared Expectations, and Participative Culture. Findings show that the office’s communication strategy focuses on transparency, technology utilization, community engagement, external collaboration, and employee training. These efforts have helped maintain strong public relations and a positive image, as evidenced by the Public Service Quality Perception Survey (SPKP) results.

Motivasi pelayanan publik merupakan faktor penting dalam memahami perilaku pegawai sektor publik. Motivasi pelayanan publik tidak hanya tentang melayani publik secara langsung tetapi juga tentang komitmen terhadap tugas-tugas pelayanan publik, meningkatkan kinerja organisasi, dan mendorong inovasi dalam pelayanan publik. Penelitian ini dilakukan untuk menguji model bagaimana motivasi pelayanan publik dan gaya kepemimpinan mendorong peningkatan kepuasan kerja, yang diuji secara langsung dan melalui mekanisme keterlibatan kerja. Model penelitian dibangun atas dasar teori motivasi pelayanan publik. Data penelitian dikumpulkan dari seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan dengan responden sebagai account representative. Data yang terkumpul diolah dan dianalisis menggunakan regresi berganda dan analisis lebih lanjut melalui analisis jalur dan penggunaan uji Sobel. Hasil penelitian menunjukkan bahwa motivasi pelayanan publik secara signifikan mempengaruhi keterlibatan kerja tetapi tidak gaya kepemimpinan. Pengujian pada jalur berikutnya mengungkapkan bahwa motivasi pelayanan publik, gaya kepemimpinan, dan keterlibatan kerja mempengaruhi kepuasan kerja. Selain itu, peran mediasi uji keterlibatan kerja menegaskan bahwa keterlibatan kerja memediasi pengaruh motivasi pelayanan publik terhadap kepuasan kerja, sedangkan keterlibatan kerja tidak memediasi pengaruh gaya kepemimpinan dalam memprediksi kepuasan kerja.

This study aims to analyze strategies for improving the performance of village officials in public services in Kertasari Village, Labuhan Haji District, using Robert M. Grant's strategic theory, which encompasses decision-making, coordination and communication, and target setting. This study employed a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that the performance improvement strategy is implemented through regulation-based decision-making, deliberation, and leadership direction; coordination involving village officials and community institutions; and target setting for accelerating administrative services, digitizing archives, and increasing public satisfaction. This strategy is supported by regulations, official commitment, community participation, and basic technology, but is still hampered by human resource competency, infrastructure, communication, and budget constraints. This study concludes that the strategy for improving village official performance aligns with Grant's theory, but requires strengthening in the areas of competency, facilities, communication, and budget management.  

Energy audit is a technique used to obtain the efficiency of a building with a certain method. Continuous research implementation is expected to be able to identify electrical efficiency and the purpose of data analysis is to obtain electrical energy efficiency to calculate the Energy Consumption Intensity (IKE) value in the building. Energy audits can also be carried out at any time or according to a predetermined schedule. Regular monitoring of energy usage is a must to find out the amount of energy used in each part of the operation during a certain period of time. Thus, savings efforts can be made.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

Penelitian tentang persepsi dan kepemilikan generasi milenial terhadap Dana Pensiun Lembaga Keuangan (DPLK) bertujuan mendeskripsikan data dan informasi tentang DPLK melalui metode survei. Hasil penelitian menyimpulkan persepsi generasi milenial terkait DPLK masih tergolong rendah, karena 61% milenial tidak tahu tentang DPLK. Akibatnya, 86% generasi milenial yang bekerja belum memiliki program DPLK. Tingkat kepemilikian DPLK dari generasi milenial masih tergolong sangat rendah. Hanya 1 dari 10 generasi milenial yang memiliki program DPLK. Sebagai perencanaan hari tua, 78,5% generasi milenial mau membeli program DPLK secara individual, bukan diikutkan kantornya. Persepsi dan kepemilikan generasi milenial terhadap DPLK sangat dipengaruhi oleh 1) ketidak-tahuan manfaat DPLK, 2) kurangnya edukasi DPLK kepada generasi milenial, dan 3) tidak tersedianya akses membeli DPLK yang mudah. Agar generasi milenial tetap sejahtera di hari tuanya.

Pandemi COVID-19 telah mengubah perilaku masyarakat dalam menjaga kebersihan, terutama dalam kebiasaan mencuci tangan. Namun, setelah pandemi berakhir, kebiasaan ini mulai berkurang, ditambah dengan terbatasnya sarana cuci tangan yang tersedia. Di Kecamatan Colomadu, masih ditemukan rendahnya kesadaran masyarakat dalam menjaga kebersihan tangan. Untuk mengatasi hal tersebut, tim pengabdian masyarakat menginisiasi penyediaan alat cuci tangan portabel di beberapa fasilitas umum sebagai upaya untuk meningkatkan kesadaran masyarakat akan pentingnya kebersihan tangan. Kegiatan ini meliputi perencanaan dan desain alat, pembuatan dan instalasi, sosialisasi kepada masyarakat, serta monitoring dan perawatan berkala. Hasil pengabdian menunjukkan bahwa enam unit alat cuci tangan portabel yang dipasang di kantor kecamatan, pasar, dan puskesmas telah dimanfaatkan secara intensif oleh masyarakat, meningkatkan frekuensi kebiasaan mencuci tangan dan memperoleh apresiasi dari pemerintah setempat. Desain alat yang ergonomis dan sistem drainase yang efektif mendukung keberhasilan program ini, meskipun beberapa tantangan dalam perawatan dan koordinasi masih perlu diatasi. Kegiatan ini berhasil meningkatkan kesadaran kebersihan tangan dan dapat dijadikan model untuk implementasi serupa di wilayah lain guna mencegah penyebaran penyakit menular pasca pandemi.

This study aims to determine the description of the incoming mail management procedure in the General and Personnel section at the post office. The type of research used is descriptive qualitative, namely the author describes the results of observations, interviews, documentation and analyzes data obtained in the field. The results of the study indicate that the process of managing incoming mail in the general and personnel section, namely incoming mail starts from receiving letters, directing letters, delivering incoming letters, processing letters, storing letters. The letter management procedure at the post office runs optimally.

This study aims to determine the description of the incoming mail management procedure in the General and Personnel section at the post office. The type of research used is descriptive qualitative, namely the author describes the results of observations, interviews, documentation and analyzes data obtained in the field. The results of the study indicate that the process of managing incoming mail in the general and personnel section, namely incoming mail starts from receiving letters, directing letters, delivering incoming letters, processing letters, storing letters. The letter management procedure at the post office runs optimally.

The objectives of this study are: To determine the role of sea transportation in supporting the fulfillment of logistics needs through Timika Regency. To determine the strategy for developing sea transportation in supporting the fulfillment of logistics needs in Timika Regency. Research Objectives: 1) to determine the role of sea transportation in supporting the fulfillment of logistics needs through Timika Regency. 2) To determine the development of sea transportation in supporting the fulfillment of logistics needs through Timika Regency. The research method used is a qualitative descriptive research method. The research was conducted at the UPP Office and the Class II Timika Papua Tengah Port Authority. The research was conducted from March to June. The data collection techniques used were observation, documents, interviews. Research results: Efforts made by the UPP Office to improve ship safety at Timika Port 1) online inspection of ship documents and ship physicals 2) a. Opening access to isolated, remote, underdeveloped, and border areas to encourage increased local production and overcome disparities between regions. b. Connecting relatively underdeveloped inland areas with more advanced trade and government service centers. c. Establishing functional linkages between production areas and collection and distribution centers.

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..

This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techniques in  the non-probability sampling group. The data collection method used in this study uses a questionnaire method. The design used in this study is hypothesis testing using SPSS statistical version 27. The results of this study show that (1) independence has a positive effect on audit quality, (2) competence has a positive effect on audit quality, (3) ethics has a positive effect on audit quality, (4) professionalism has a positive effect on audit quality, (5) work environment has a positive effect on audit quality.

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.  

This study aims to find out what factors are supporting and inhibiting in the credit card marketing process and to find out the marketing strategies carried out by the marketing staff of PT. Bank Negara Indonesia (Persero) Tbk, Maumere Branch Office in promoting or marketing credit card products. The design of this study uses a qualitative approach to understand the credit card marketing strategy in PT. Bank Negara Indonesia (Persero) Tbk, Maumere Branch Office. Data were collected through interviews and analyzed qualitatively. Based on the results of the study, it can be seen that credit card marketing is supported by factors such as a wide merchant network, ease of application, and effective marketing strategies, but is faced with challenges such as limited merchants in certain regions, low financial literacy, and competition with digital payment methods. Through Kearns' SWOT analysis, BNI Maumere Branch can implement the SO strategy by leveraging its strengths to seize opportunities, such as expanding cooperation with the education and tourism sectors and offering locally-based reward programs. The WO strategy is focused on improving financial literacy and incentives for small merchants. ST's strategy is used to strengthen customer service and highlight product excellence in the face of digital competition, while WT's strategy focuses on reducing costs and increasing transparency to attract more customers and strengthen competitiveness in the market.

The purpose of this research is to find out how much influence HR Training and Competency has on Employee Performance through Job Satisfaction as an Intervening Variable at the Lubuk Sikarah District Head Office, Solok City. The sample used was a saturated sample, because the entire population was sampled, namely 60 respondents. The data collection technique is through a questionnaire whose validity and reliability have been tested. Partial Least Square (PLS) was used to test the hypothesis in this research using SmartPLS 3.0. The results of this research show that there is a positive and significant influence of training on job satisfaction, a negative and insignificant influence of HR competency on job satisfaction, a negative and insignificant influence of training on employee performance, a positive and significant influence of human resource competency on employee performance, a positive and significant influence of satisfaction. Work on Employee Performance, Positive and significant influence of Training on Employee Performance through Job Satisfaction, negative and insignificant influence of HR Competency on Employee Performance through Job Satisfaction, Contribution of Training and HR Competency variables through Job Satisfaction which is 0.464 or 46.4%, the contribution of the HR Training and Competency variable to Employee Performance is 0.629 or 62.9%.

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.

This research was conducted with the aim of testing and analyzing the influence of computer-assisted audit techniques, auditor competency and audit tenure on audit quality. The population in this study were auditors who worked at Public Accounting Firms in the Central Jakarta Region. The type of research used in this research is quantitative research with data sources originating from primary data. The number of samples that meet the criteria is 101 samples. Sample selection was carried out based on the willingness of respondents who met the specified criteria and were willing to participate in this research. The research method used in this research was designed through research steps starting from operational variables, determining the type and source of data, data collection methods, research models and ending by designing data analysis and hypothesis testing with the help of SPSS 27 software as an analysis tool. After testing, it was found that computer-assisted audit techniques, auditor competency and audit tenure had a positive and significant effect on audit quality.