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Corporate Restructuring is a method used by companies with the aim of improving and maximizing the performance of a company, so that the company is able to develop, or at least can adapt to the situation faced. There are 4 (four) forms of corporate restructuring, namely: merger, amalgamation, takeover, and separation of the company. The legal consequences of a merger and amalgamation are the same, namely the transfer of assets and liabilities, the transfer of shareholders of the company and the loss of the legal entity status of a company due to the merger and amalgamation. The merger was carried out by 3 banks which later became Bank Syariah Indonesia (BSI). The merger process has its main source of strength in the form of high asset capital, so that BSI is expected to be able to provide financing services needed by the community

The rapid development of information technology and telecommunications has driven companies and MSMEs to adopt desktop, mobile, and web-based applications to enhance operational performance. PT HPS Painan Padang, previously relying on manual ticket bookings, faced challenges in efficiency and susceptibility to brokering practices. To address this, a web-based travel ticket booking application was developed, enabling customers to book tickets online more practically, quickly, and conveniently, anytime and anywhere. The integration of Natural Language Processing (NLP) technology in the form of a chatbot further enhances service efficiency and responsiveness. This feature provides real-time information on departure schedules, seat selection, and payment transactions while also supporting sentiment analysis and swift responses to customer feedback, ultimately improving service quality. The application, built using PHP, MySQL, and CodeIgniter with a Prototype development approach, adapts to changing market demands. Testing via GTmetrix on the https://desistravel.xyz/backend page demonstrated excellent performance with an 88% Performance score, 95% Structure score, and optimal Web Vitals metrics, indicating a fast, responsive, and stable platform. The final product is a user-friendly web-based ticket booking application supported by an intelligent chatbot, offering a seamless user experience, enhancing customer satisfaction, and streamlining the travel booking process efficiently.

This study aims to analyze the influence of e-money usage and financial literacy on the consumption behavior of accounting students in Batam City. E-money as a digital payment method has become increasingly popular among the younger generation, while financial literacy plays an important role in effective personal financial management. The study uses primary data collected from questionnaires distributed to 97 accounting students in several universities in Batam, as well as secondary data from interviews with 10 accounting students regarding e-money and financial literacy. The results show a positive correlation between high financial literacy and wise financial management, which in turn influences students' consumption behavior. Additionally, the use of e-money plays a significant role in facilitating transactions and changing consumption patterns. Simultaneously, all three variables have a significant impact with a coefficient of determination (R²) of 38.5%. The findings are expected to provide insights for relevant stakeholders in designing more effective financial education programs and promoting the use of e-money among students.

Significant changes have occurred in the economy, especially in developing countries such as Indonesia, where the economic, development and industrial sectors continue to improve. Manufacturing companies in the cosmetics subsector are an industry that has quite intense competition in Indonesia. According to the first quarter of 2020 data from the Central Bureau of Statistics, the market growth of this industry averaged 5.59% per year. This is expected to continue in the coming year. The implementation of supply chain management (SCM) will support organizations to have a good performance system. PT Zoey Cosmedica Putra (Maklon Kosmetik) is one of the manufacturing companies engaged in the cosmetics industry. The purpose of this study is to analyze the effect of supply chain management on company performance. Data processing using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method using Smart PLS software version 4.0. The results of SCM factor analysis research measured by independent variables, namely relationships with suppliers (X1), relationships with customers (X2) and the level of information sharing (X3) with the dependent variable, namely company performance (Y). Shows X1 and X3 hypotheses have an influence, while the X2 hypothesis has no effect.

This study aims to determine the effect of balance training on improving the performance of pencak silat athletes. The study was conducted with an experimental design on 20 provincial-level pencak silat athletes. The results showed that balance exercises significantly improved body stability, agility, and movement coordination, which contributed to improved competitive performance. This study emphasizes the importance of balance training in the training program of martial athletes.

The design of a data processing information system is currently in great demand. By designing a data processing information system, the community, especially the congregation and administrators at the Sumba Christian Church (GKS) Lambanapu, can be facilitated in the process of data processing and providing information quickly, precisely and accurately, so that efficiency and effectiveness of church work are achieved. In this study, the author uses various writing methods including data collection techniques, waterfall methods, and system development methods. Creating an information system in church data processing that should be able to improve service performance and be able to provide fast and accurate information. So that it can help the process of church member data collection and can be a means of conveying information to church members. Creating a web-based system used for congregation or congregation data at the Sumba Christian Church (GKS) Lambanapu which contains applications for member registration, baptism registration, marriage blessing registration, sidi registration, registration for borrowing worship facilities and infrastructure, as well as downloading member documents, and news about church activities.  

This study aims to find out and analyze: (1) The relationship between the principal's communication and teacher performance; (2) The relationship between the principal's academic supervision and teacher performance; and (3) The relationship between the principal's communication and the principal's academic supervision on teacher performance. This study is a quantitative research with a partial correlation method. This research was conducted at SD Negeri Pemulutan Selatan which consisted of 38 teachers and 5 principals so that the total number of respondents was 43. The data collection technique uses questionnaires and documentation. The validation test uses construct validity while the reality test uses Cronbachh's Alpha. The prerequisite test for analysis uses normality test, homogeneity test, and linearity test, and the data is analyzed using simple regression and multiple regression techniques. The results of the study showed that: (1) there was a positive and significant relationship between the principal's communication and teacher performance with a correlation value of 0.923 with a relationship percentage of 85% while 15% was determined by other factors that were not mentioned. (2) There was a positive and significant relationship between the principal's academic supervision and teacher performance with a correlation value of 0.946 with a relationship percentage of 89%, while 11% was determined by other factors that were not mentioned. (3) There was a positive and significant relationship between the principal's communication and the principal's academic supervision on teacher performance with a correlation value of 0.953 with a relationship percentage of 91%, while 9% was determined by other factors not mentioned in this study.

This study analyze the role of job satisfaction in mediating the relationships between work-life balance (WLB), work stress, and employee performance among Generation Z employees in Semarang coffee shops. Using a quantitative survey approach, data were collected from 151 full-time employees aged 17-27 years across 20 coffee shops. The findings indicate that WLB positively and significantly influences both employee performance and job satisfaction. Additionally, job satisfaction has a direct positive impact on employee performance and mediates the relationship between WLB and performance. Conversely, work stress was found to have no significant direct or indirect effect on performance or satisfaction. These results highlight the critical role of WLB and job satisfaction in enhancing employee productivity, while the impact of work stress appears minimal in this context. Coffee shop management is encouraged to implement flexible policies supporting WLB and to foster job satisfaction.

The purpose of this study is to examine the effect of green accounting, operational efficiency, and marketing effectiveness on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative method based on annual financial report data and annual reports for 3 years (2021-2023) from Mining Companies listed on the Indonesia Stock Exchange (IDX). The research sample includes 83 companies with a total of 249 observation data for (3) periods. Data analysis was carried out using Eviews 12 software with the Multiple Regression Analysis method based on panel data with the Common Effect Model (CEM) method. The results of the study show that Green Accounting has a positive and significant effect on financial performance. Conversely, Operational Efficiency does not have a significant effect on financial performance, while Marketing Effectiveness has a positive and significant effect on financial performance.

This research aims to find out how the training provided by Mixue to its employees is to increase the productivity of its employees' performance through questions and answers to obtain the necessary information. This research uses a qualitative, descriptive approach in the form of in-depth interviews with Mixue employees in Lubuk Begalung. The strategy to increase employee performance productivity is an effort made by the company to improve employee performance so that it can be used for the good and progress of the company. In order to achieve the desired targets, companies must develop appropriate strategies. It involves management-oriented human resource planning through a specific set of actions. Productivity refers to an employee's ability to complete tasks according to standards in terms of completeness, cost, and speed, which reflects the utilization of human resources in an efficient and effective manner in the company. Efforts that have been made by Mixue to increase employee performance productivity are by providing skills in the form of introducing SOPs, (1) Carrying out training, (2) Appraising employee performance, (3) Career path (career development), and (4) Conduct regular performance evaluations

This study aims to explore the impact of lean accounting techniques (henceforth, LATs) on enhancing sustainable performance in Iraqi economic units. Research has been conducted in the industrial sector because it is the right place to use these technologies. Thus, the Iraqi State Company of Vegetable Oils was chosen as the sample of analysis by randomly selecting 150 employees. To collect data, a questionnaire has been designed. Research design included the analysis of questionnaire data using advanced statistical techniques. Results showed that the application of lean accounting technology contributes significantly to improving the financial, social, and environmental performance of industrial companies in Iraq. The study recommends integrating LATs into economic units and training employees on their use to sustain performance and achieve competitive advantages.

This study aims to analyze the implementation of accountability accounting at Circle Imagine of Society (CIS) Timor Foundation in Kupang City. This research uses descriptive qualitative method and examines the implementation of four main elements of responsibility accounting, namely determining responsibility, determining performance measures, assessing performance, and providing rewards and punishments. The results of this study indicate that: (1) Circle of Imagine Society (CIS) Timor Foundation has implemented a clear organizational structure, with a detailed division of tasks for each member, (2) determination of performance measures is based on program effectiveness and operational efficiency, (3) performance assessment of Circle of Imagine Society (CIS) Timor Foundation uses regular standard operating procedures (SOP), (4) Awards are given to members of Circle of Imagine Society (CIS) Timor Foundation who perform well and punishment is given to members of Circle of Imagine Society (CIS) Timor Foundation who violate the code of ethics.

This research aims to prove the influence of work ability, motivation and work stress on the performance of village officials throughout Kaliori District. The population in this study was village officials throughout Kaliori District using a saturated sample, namely a total of 167 respondents. The data analysis technique uses multiple linear regression analysis. The results of this research show that partially work ability and motivation have a positive effect and work stress has a negative effect, all of which are significant on the performance of village officials throughout Kaliori District. The Adjusted R Square value is 0.734, as is the variability of the dependent variable, namely employee performance, which can be explained by independent variables which include work ability, motivation and work stress, amounting to 73.4%, while 26.6% is explained by variations in other variables not explained in this research.

The research addresses the role of artificial intelligence technologies in achieving cost reduction, achieving a sustainable competitive advantage, and improving the operational performance of companies, by analyzing how these technologies reduce costs. The research is based on a basic hypothesis that "artificial intelligence technologies contribute positively to reducing costs for economic units by improving the efficiency of using available resources, reducing waste, and improving technical innovations, which enhances the ability of the economic unit to compete and achieve a sustainable competitive advantage." The research recommends investing in artificial intelligence technologies, training employees to use them effectively, developing a clear strategy, adopting analytical models to measure the impact of artificial intelligence on performance and costs on a regular basis, and supporting research related to developing artificial intelligence applications to improve operational efficiency and enhance cooperation between universities and economic units to develop innovative solutions that achieve a sustainable competitive advantage. This research is an addition to the literature concerned with how economic units adopt artificial intelligence technologies and work to reduce their operating costs, and aims to provide a practical framework for economic units seeking to improve their financial performance by adopting the latest artificial intelligence technologies.

This study aims to determine the effect of push-up exercise on free throw shooting performance in male students of the basketball extracurricular at SMAN 1 Patokbeusi. The type of research is experimental, with a research design using a “One-Group pretest-posttest design” to observe the impact of the push-up treatment on free throw shooting performance. The population in this study consists of 12 male students from the basketball extracurricular at SMAN 1 Patokbeusi, all of whom were selected as the sample. The instrument used is a free throw shooting test, with a validity of 0.890 and reliability of 0.880. Data analysis was conducted using a t-test at a 5% significance level. The analysis results show “There is an effect of push-up exercise on free throw shooting performance in male students of the basketball extracurricular at SMAN 1 Patokbeusi,” with a t-value of 16.258 > t-table value of 2.201 and a significant value of 0.000 < 0.05.

The existence of the Regional Public Company (PERUMDA) of Kupang City aims to distribute water to residents in the surrounding areas. This study aims to evaluate the performance of PERUMDA in providing clean water services in Alak District, Kupang City. This research employs a combination of juridical and empirical approaches. The study was conducted at the PERUMDA Kupang City office and in the Alak District area of Kupang City during January 2025. The population in this study includes all PERUMDA employees and drinking water customers in Alak District, Kupang City. The sample was obtained using purposive sampling techniques, consisting of the head of the customer relations division (1 person), PERUMDA employees (10 people), and community members who use PERUMDA services (50 people), resulting in a total sample of 61 respondents. Data were collected through document review and in-depth interviews guided by an interview protocol. Based on the interview results, it was found that clean water services provided by PERUMDA were still suboptimal. Although PERUMDA Kupang City already has Standard Operating Procedures (SOPs), the implementation in the field still faces various obstacles, such as unequal distribution of clean water, limited infrastructure, occasional poor water quality, ineffective complaint handling systems, and outstanding payment arrears. PERUMDA Kupang City needs to expand its clean water distribution network, improve water quality, strengthen the customer complaint system, and conduct education and outreach to the community regarding the importance of efficient water use and the obligations of the community as service users.

The purpose of this study was to determine the performance of sheep with the addition of fermented rice bran in the ration. This research was conducted in August-October 2023 at the sheep farm in Putra Buyut Village, Gunung Sugih District, Central Lampung Regency. In this study, 12 sheep were used with the age of 2 years and body weight of 20-23 kg. This study uses fermented rice bran as an addition to sheep rations, the addition in the ration with different percentages, namely P0 (forage feed without the addition of fermented rice bran), P1 (forage feed with the addition of 10% fermented rice bran), P2 (forage feed with the addition of 15% fermented rice bran), P3 (forage feed with the addition of 20% fermented rice bran). This study used a complete randomized design (CRD) with 4 treatments and 3 replicates. Parameters observed in this study were feed consumption, body weight gain and feed conversion. The results of this study showed that the provision of fermented rice bran in the ration had no significant effect (P>0.55) on feed consumption, body weight gain, and feed conversion.  The highest average weight gain was in P0 (150.67).

Stroke is a physical disability disease, which affects the upper extremity motor system. To support post-stroke motor rehabilitation, research on IoT-based elbow exoskeleton therapy devices that help elbow therapy with flexion and extension movements. The therapy device uses DS-SERVORD5160 as the main driver to provide flexible movement. By using the ESP32 microcontroller control system equipped with a Bluetooth connection that is connected via the MIT App Inventor application from a smartphone that can be done at home to increase the effectiveness of post-stroke recovery. The results of this study with low (20°), medium (40 °) and high (60 °) modes by providing a maximum load of 2 Kg. It can be concluded that the device shows stable performance in low (20 °) and medium (40 °) modes, but in testing with high mode (60 °) with a load of 2 Kg there is a decrease in servo performance which is indicated by the instability of the servo movement which shows an angle of 56 °.

The role of leadership is something that is very related to employee work discipline. Meanwhile, work discipline is a benchmark in assessing employee performance in a company. However, at PT. Arta Samudra still has some employees who lack discipline in carrying out their job responsibilities. Among them are coming on time, often abusing the facilities provided. With a qualitative method, this study is aimed at determining the role of leadership in employee work discipline at PT. Arta Samudra, what are the obstacles faced by the leadership to employee performance at PT. Ocean Art. The results obtained are that the role of leadership in employee work discipline is good, but there are still some employees who lack discipline, with the obstacles faced by the leadership, namely the lack of reliable Human Resources and also the special treatment given to employees, and also trying to speak up to all employees about what is expected as their efforts.

Integrated reports represent a disclosure of the vision, mission and strategy of companies towards achieving their current and future goals". They link environmental, social, governance and economic performance, and act as a link and communication between stakeholders and companies to assess the ability of companies to create and maintain value. "In order to ascertain whether integrated reports contribute to lessening the asymmetry of accounting information among investors when they are making investment decisions, the current study intends to investigate the relationship between integrated reports and the phenomenon of asymmetry of accounting information among investors". The study concluded the importance of companies shifting to integrated reports, "which in turn leads to reducing the asymmetry of accounting information among investors, in addition to the urgent need to spread awareness of the positive aspects of integrated reports".