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Digitalization and information technology have a significant impact on business processes. This problem can be solved through synthesis, which involves the use of new computing technologies. Picture books are one example of advances in information technology in the field of education. This research was conducted with the aim of finding out the effectiveness of using chart books in the process of managing financial records. The research method used is a qualitative summary based on theory, research results and conclusions reached. Research, historical information, and survey results are then collected, analyzed, and compiled. The study found that book charting applications play an important role in the purchasing process, with technology used in the review process through an integrated and automated system. In order for the documentation process to be more efficient and effective, it must comply with established standards and guidelines. Organizations are becoming more diverse and integrated. Improved analyst performance indicates that the commentator is trustworthy and knowledgeable, thereby improving overall quality. Based on this, we can conclude that the Diagram Book application helps in the financial report review process.

This research was conducted to find out how the Recruitment and Selection Process affects employee performance at Radio Del FM Laguboti, to find out obstacles and alternative solutions in solving problems. Data collection techniques are through observation and interviews, namely directly observing the object being studied and with documentation. Based on the results of the discussion, it shows that the Employee Recruitment and Selection process at Radio Del FM Laguboti is in accordance with the general standards of roles and authority as stated in the job description and has been effective in finding new employees needed by the company. company. The obstacles that occur are lack of focus at work, a backlog of work and work taking a long time to complete, this is because the capacity is insufficient if there is only one worker. The solutions implemented temporarily are still not effective because some alternatives are sometimes still disrupted by urgent work that must be prioritized. In developing an administration system in a company, although development is slow, to achieve good development, the support of many parties and focus in its development is very necessary.  

The goal of democratic reform is to build an efficient and effective government management structure. Good governance, reflected from top to bottom, is demonstrated through the efficiency of civil servants in a country. This research focuses on the Badan Kepegawaian Daerah (BKD) of Batam City, as its performance reports reveal issues in evaluating employee performance. While BKD Batam has adhered to Government Regulation No. 46 of 2011 on Employee Performance Appraisal in the Execution of Official Duties, the current evaluation method is not effectively implemented. This regulation is expected to contribute positively by assisting government agencies in assessing the performance of their employees. The study combines qualitative methodology with a descriptive field research approach and inductive theoretical perspective. The aim is to describe and analyze the effectiveness of performance appraisal at BKD Batam, along with identifying the factors that hinder effective evaluation. Using interactive data analysis techniques, the findings conclude that BKD Batam's current performance evaluation system is ineffective due to its lack of integration with established standards and performance indicators. The key factors hindering effective performance evaluation include: 1) the subjective nature of the current evaluation; 2) the improper placement of civil servants in positions not aligned with their educational background; 3) the lack of strong understanding regarding the importance of performance evaluation among both evaluators and those being evaluated; and 4) a decline in supervision during the performance evaluation process.

This research delves into strategies aimed at enhancing occupational safety and health practices within pilotage operations at Semayang Port, operated by PT. Pelindo Balikpapan. Given the inherently high-risk nature of port activities, particularly pilotage, ensuring the safety and well-being of workers is paramount. This research is motivated by the imperative to curtail workplace incidents and bolster operational efficiency through the implementation of robust strategies. A SWOT analysis was employed to comprehensively assess the strengths, weaknesses, opportunities, and threats inherent in the port's existing occupational safety and health system. The findings of this analysis revealed that a 'Turn Around' strategy, situated in Quadrant II of the SWOT matrix, presents the most viable course of action. This strategy effectively leverages external opportunities to mitigate internal weaknesses, thereby optimizing the overall safety and health posture. By adopting the 'Turn Around' strategy, PT. Pelindo Balikpapan is poised to elevate the standards of occupational safety and health within its pilotage operations at Semayang Port. Consequently, this is expected to lead to a reduction in accidents and a commensurate improvement in overall operational performance.

This study aims to investigate how the financial achievements of Indonesian regional authorities are influenced by capital expenditure and PAD. The study employs the Systematic Literature Review (SLR) methodology. This method is used to ascertain, research, assess, and interpret any surviving studies relating to interesting phenomena using specific relevant research problems. SLRs can be used to find journals and conduct thorough reviews, each procedure adhering to standards or guidelines. In this study, 50 journals were used as references. The study's findings indicate Research findings prove that pure regional revenues provide important benefits regarding regional financial performance. This demonstrates how raising local real income can improve local governments' financial performance in satisfying development and community demands. On the other side, capital spending also significantly improves local governments' financial performance. This means that a rise in capital spending can strengthen the regional development structure and increase the competitiveness of the local economy. This research provides policy implications that “municipal authorities must focus on" pay attention to the diversification of local original income and increase fund distribution for capital investments to support economic growth and community welfare. In addition, this research also indicates the significance of effective and transparent financial management to achieve regional development goals in a sustainable manner.    

Human resources as a resource in a company have a strategic role compared to other resources. Humans play a very important role in the development of a company. If a company has higher quality human resources than its competitors, then its performance will definitely increase. Human resource and competency planning in a company plays an important role in improving human resources, especially in terms of employee performance, employee performance to help achieve company goals. In this case, employee performance is a result that can be achieved by an individual or group of people in a company organization according to quantitative or qualitative aspects, considering employee compensation. Apart from that, a mismatch between an employee's competency (the employee's educational background and skills) and their job can also make the employee uncomfortable with what they are doing. This of course greatly affects the level of work productivity in the company. Competencies can clarify work standards and expectations that the company wants to achieve and can make it easier for companies to align work behavior with organizational values. Apart from that, HR planning as an activity is a process of how to meet current and future workforce needs for an organization. In meeting current workforce needs, the HR planning process means efforts to fill/cover workforce shortages both in quantity and quality. HR planning emphasizes forecasting efforts regarding workforce availability based on needs in accordance with future business plans.

A keyelement in the growth of teaching as a professionis teacher competency. A teacher needs to be proficient in a variety of behaviors, knowledge, and abilities in order to accomplish their professional tasks, which are demonstrated in their performance. When it comes to designing learning activities that will provide the best learning out comes, pedagogical expertise is the most important factor to take in to account. In actuality, though, there are still educators who lack pedagogical competency. The purpose of this study is to evaluate the Islamic Education (PAI) teachers' pedagogical proficiency in PAI learning activities at Bakong PittayaSchool in Pattani, Thailand. To comprehend the elements influencing the level of pedagogical competenceof PAI instructors at Bakong Pittaya School in Pattani, Thailand, as well as the characteristics of teacher competence in Thailand. This study takes a descriptive approach while using a qualitative research methodology. Data collection techniques, content analysis, interviews, and observation are all part of qualitative research. This study is being conducted at Bakong Pittaya School in Pattani, Thailand. According to the author's discussions with Islamic Education instructors and the school director, the pedagogical ability of PAI teachers at Bakong Pittaya School in Pattani, Thailand, is deemed good. Three components make up the pedagogical competency of PAI teachers: creating learning implementation plans (RPPs), carrying out learning, and conducting assessments. Teacher competency in Thailand is regulated by a teacher constitution that out lines the abilities or competencies a teacher must have, referred to as the teacher standards. Factors affecting the quality of pedagogical competence of PAI teachers in Thailand include internal factors such as efforts and initiatives from the PAI teachers themselves to develop knowledge in their field. Lack of discipline and responsibility among teachers pose a significant challenge for schools in Thailand in improving teacher competence. External factors include the school's support in providing learning facilities. Supporting factors involveactive participation from parents, community associations, teacher representatives, student representatives, directors, and principals, as well as academic experts/advisors, all of whom are part of the school committee. Keywords: , ,

The COVID-19 pandemic has profoundly changed the business landscape, especially in the use of digital applications. During the pandemic period, digital applications have become the main means for individuals and organizations to stay connected, transact and carry out various activities. However, the pandemic has also exposed several weaknesses in digital application infrastructure and services, such as reduced performance and weaknesses in data security. In facing these challenges, inter-organizational collaboration becomes increasingly important. Such collaboration can help in establishing new industry standards and increase user confidence. On the other hand, innovation in digital application services is also key in meeting user needs after the pandemic. The impact of post-pandemic organizational changes also affects application usage patterns and demand for digital services. This research uses a quantitative survey method by collecting data through questionnaires to understand user attitudes and perceptions towards post-pandemic digital application services.

Developments in the world of manufacturing industry are increasing, very tight industrial competition is encouraging industry to increase production effectiveness. PT. PAN Brothers is a manufacturing industry located in Boyolali, Central Java. PT. PAN Brothers produces clothing types such as jackets, coats, ski jackets, down jackets, tracksuits, travel pants and so on. During the production process, sewing machines have problems, namely machine damage. This research aims to analyze the effectiveness of sewing machine performance using the Overall Equipment Effectiveness (OEE) method and provide suggestions for improving the results of the Failure Mode and Effect Analysis (FMEA) method. The measurement uses the OEE method with three main components, namely availability rate, performance rate and quality rate to identify types of losses based on the six big losses. The average OEE value of 60% is still below world class standards with factors influencing the low OEE value. namely the performance rate, while the losses that affect the effectiveness value of the performance rate are Idling and minor stoppages losses with a value of 42%. By carrying out root cause analysis using a fishbone diagram, the root causes of low performance values ​​influenced by Idling and minor stoppage losses are known, namely machine factors, human factors, methods, materials and the environment. After identifying the problem and measuring the Risk Priority Number (RPN), suggestions for improvement were obtained including providing training to operators, to implement a preventive maintenance system, adding employees in the line balancing section and adding equipment to support machine repair facilities.      

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

The aim of the research is to show the importance of applying IFRS standards at the international and local levels in Iraqi banks and its reflection. This research used statistical methods and indicators, as the data were collected through the distribution of questionnaires to a sample of international development banks, and Gulf commercial banks, to accountants and auditors working in Iraq, where they were distributed to (226) participants and analyzed using SPSS v 26 and Amos v 26, as well as a study comparing the impact of the application of IFRS-9 before and after by analyzing the financial statements of the above banks. The research included the study of several topics, including an overview of IFRS standards and the quality of financial reports, the definition of international financial reporting standards, the objectives of financial reports prepared for public use, the importance of IFRS, the quality of financial reports, the factors affecting the quality of financial reports, the importance of IFRS standards, the factors affecting the quality of financial reports, the challenges faced by banks in preparing financial reports, the application of IFRS standards, the impact on the performance of banks, the application of IFRS standards, the fair presentation of the financial position, the application of IFRS standards and the presentation of cash flows to banks, and the reality of adopting IFRS standards in Iraqi banks. The research concluded that the presence of interest of Iraqi banks in the application of financial reporting standards in order to enhance the quality of financial reporting, that the level of impact of International Financial Reporting Standards (IFRS) in enhancing the qualitative characteristics of accounting information among Iraqi banks (the research sample), all of which increased the application of IFRS, reflected positively on the qualitative characteristics of accounting information. The research contributes to financial institutions such as banks and banks as a means of providing external users, investors and at all levels with the financial data and information necessary to make rational and correct decisions after the application of IFRS standards.

Graduate Competency Standards (SKL) and education evaluation criteria to determine student graduation. SKLs are the minimum standards that students must meet in order to be considered successful.The scope of SKLs covers the areas of knowledge, attitudes and skills according to the 2013 curriculum.Teacher factors, facilities and infrastructure affect the success of SKLs.The function of educational evaluation standards is to assess the ability of students based on the assessment carried out.The results of the assessment are used to develop learning.SKL performance is analyzed based on assessment results to determine student completeness.This article analyzes SKLs and educational evaluation criteria in determining school graduation.

Researchers will discuss the problems found in the implementation of educational supervision in schools/madrasas. Educational supervision is an educational management process that aims to improve the quality of education through supervision, direction, and guidance of teachers or educators. Academic supervision is one of the scopes of educational supervision that aims to assist teachers in improving the quality of academic activities, both inside and outside the classroom. Researchers identified several problems faced by educational supervisors, such as the complexity of the principal's managerial tasks, the lack of preparation of the supervised teachers, the high element of subjectivity, the frequent changes of principals, the lack of teacher discipline, and the lack of teacher knowledge about managing an effective teaching and learning process. In addition, the quality of teachers in carrying out teaching tasks is also a challenge, as teachers often face difficulties in incorporating new innovations into learning. Researchers emphasize the importance of educational supervision in improving teacher performance and ultimately impacting on student learning outcomes. Therefore, efforts are needed to overcome the problems faced in implementing educational supervision, so as to improve teacher professionalism and the overall quality of education. 

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.

Career development is the process of improving the performance capabilities of each individual taken by the organization to ensure that each individual in the organization has the right qualifications and experience available when needed. By referring to the work standards that have been set, performance is also interpreted as the result of employee work both in terms of quality and quantity. Career development is one of the variables that affect individual performance, such as motivating employees to do better work. This study aims to do determine the effect of career development on employee performance. This study used the literature research method and field research by distributing questionnaires. The results of this study show that career development has a significant influence on employees, companies are required to pay attentions to career development programs to increase the responsibility of each individual’s duties.

The quality of student learning is not yet optimal, this is in accordance with empirical data that the decline in achievements achieved by students in the academic and non-academic fields and the lack of professional teaching graduates means that planning management for developing teacher pedagogical competence is needed. The research was conducted using a descriptive analysis method with a qualitative design. The data analysis technique used is an interactive analysis technique, through data reduction, data presentation, drawing conclusions, and triangulation. The results of the research inform that (1) Planning for the development of pedagogical competence at SDN 2 Cieurih, SDN 3 Cieurih and SDN 1 Jalatrang was made based on the results of identifying needs and vision, mission and goals that had been determined, in its implementation the planning for developing teacher pedagogical competence was carried out in the form of meetings Work. (2) Implementation of pedagogical competency development at SDN 2 Cieurih, SDN 3 Cieurih and SDN 1 Jalatrang by participating in teaching, learning and administrative meetings, scientific forum programs held by local agencies in the form of education and training, making lesson plans, KKG, seminars or workshops . (3) evaluation Planning for the development of pedagogical competence focuses more on evaluating teacher performance through supervision activities with classroom action assessments. Apart from that, the principal also holds monthly work evaluations, one of which discusses the activities that have been carried out by teachers after participating in scientific forum activities outside the school. The monthly meeting is a control over the implementation of activities that will be carried out as well as an evaluation of activities that have been carried out previously. (4) Follow-up to the development of teacher pedagogical competence is to give awards to teachers who have met standards, provide coaching by holding meetings between school principals and teachers through face-to-face meetings and implementing the MGMP (Subject Teachers' Conference) program. ) (5) Supporting factors, namely teaching staff with a bachelor's degree, available funds, and complete infrastructure. Meanwhile, the inhibiting factor is that a handful of teachers who are approaching retirement have difficulty or are less interested in activities to develop the competence of teaching staff, in addition to having problems with timing at the same time as teaching schedules.

This study aims to determine how the financial performance of the Lorosae Makassar Business Cooperative in terms of ratio analysis. Data analysis method used ratio analysis. The data collection methods use are library research, observation, interview and documentation.. The results of this study indicate the analysis of the overall liquidity, solvency and profitability ratios based on processed data shows that the financial performance of the Multipurpose Business Cooperative Lorosae Makassar for the period 2016, 2017 and 2018 has not been optimal or is not well assessed yet based on regulatory standards. The State Minister for Cooperatives.

Airport Operation Landside and Terminal (Aolt) officers still often find field inspections and find findings stating that the facilities in the airport terminal area are functioning normally, the facilities are normal and the toilets are clean and fragrant and dry, all findings are documented to be reported and repairs are carried out by the relevant units to carry out checks and all activities and findings regarding damage to facilities are reported in the manual log book recording and the my inspection application. This researcher aims 1). Knowing the performance of AOLT officers at Adisutjipto Yogyakarta International Airport.2). Find out what the role of officers is in inspecting facilities at the Yogyakarta Adisutjipto International Airport terminal. 3). Knowing the efforts of AOLT officers in overcoming obstacles to inspection of facilities at Adisutjipto International Airport. This research uses qualitative methods. Research subjects and objects, researchers are supported by data collectors using observation methods, interview methods, and documentation methods with supporting documents at the Airport Operation Landside and Terminal (Aolt) units to answer the research problem formulation, the researchers carried out 3 stages of data analysis techniques consisting of data reduction, data presentation, and conclusions and verification. The results of this research show that 1) AOLT officers have compliance with good inspection procedures, adequate abilities in identifying problems, and effective reporting and communication processes, 2) Airport Operation Lanside and Terminal officers at Adisutjipto Yogyakarta International Airport have a major role in monitoring facility conditions, reporting findings, corrective actions, and coordinating with related parties. 3) In handling facilities, the solutions implemented must focus on expanding facilities, regular maintenance, improving services, and collaborating with related parties. In this way, airport toilets can become more comfortable facilities and meet higher standards.

Juanda International Airport is an airport located in Sidoarjo, East Java Province and is one of 14 airports managed by PT. Angkasa Pura I. The operational activities of Juanda International Airport produce 1.120 /day wastewater. This study aims to determine the quality of wastewater after the treatment process and evaluate the performance of the STP (Sewage Treatment Plant). Evaluation of STP (Sewage Treatment Plant) performance is based on the existence of one unit that is not operating so that the wastewater produced can potentially not meet the predetermined quality standards. The evaluation is carried out by analyzing wastewater sample at the inlet and outlet, discharge and comparing parameter tes results with predetermined standards. The pramaters used as a reference are BOS, COD, TSS, Ammonia, and Total Coliform. The wastewater outlet produced by Juanda International Airport is in accordance with the Minister of Environment and Forestry Regulation Number 68 of 2016 concerning Domestic Wastewater Quality Standards.