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Performance management is a strategy to improve individual and team performance through a structured evaluation process. This study aims to analyze the application of the Baron and Armstrong performance management model at the Regional Technical Implementation Unit (UPTD) for the Protection of Women and Children (PPA) in Tanjungpinang, Riau Islands. Baron and Armstrong's model includes a cycle of vision and mission, goal setting, planning, development, and feedback. Using a descriptive qualitative approach, data were obtained through interviews, documentation and observation, using purposive sampling techniques to select relevant resource persons. Data analysis was done thematically through the stages of reduction, presentation, and conclusion drawing. The results showed that the implementation of this model has strengths in building a systematic workflow, but also faces challenges related to limited resources. This research provides recommendations for additional programs that can improve the effectiveness of women and child protection services. The findings contribute to the development of performance management strategies in similar institutions.

This research aims to explore strategies for realizing sustainable performance management at PT. Tanjungpinang Branch Pawnshop. This research uses qualitative research through data collection, observation and interviews. The sampling technique used was purposive sampling. The informant is Mr. HR as Marketing Officer. The data analysis used in this research is descriptive analysis, namely the researcher collects, processes and analyzes data to describe the problems that exist at PT Pegadaian Tanjungpinang Branch. The research results show that the strategy applied at PT. Pegadaian Tanjungpinang Branch in realizing sustainable performance management, namely the digitalization strategy of Human Resources and Talent Management. In this case, the Human Resources digitalization strategy includes transforming the Human Resources Management system through digital platforms, increasing employee skills in technology, using data for strategic decision making, and implementing an adaptive technology-based work culture. Meanwhile, talent management includes recruitment planning and appropriate individual selection, as well as skills development through training and mentoring.

This research  aims to analyze the application of the McKinsey 7S framework in achieving sustainable performance management at Fresh Bright Pool, Tanjungpinang, amid the increasingly competitive local entertainment industry. The study explores the seven core elements of McKinsey 7S—strategy, structure, systems, shared values, skills, leadership style, and staff—to understand the dynamics of performance management and innovation in the service sector. A qualitative approach was employed, collecting data through in-depth interviews with two staff members and several visitors, supported by document analysis to ensure data validity. The results show that the elements of strategy and shared values are the primary strengths of Fresh Bright Pool in creating superior customer experiences, such as through the improvement of billiard facilities, optimization of bar services, and implementation of a more structured reservation system. The shared value of "comfort and togetherness" has successfully built a friendly and inclusive work culture. Collaborative leadership styles enhance staff engagement in operational processes, while the skills and staff elements still face challenges, including limited technical training and capacity development in customer service. This study provides valuable insights for Fresh Bright Pool to continue strengthening these elements to improve efficiency, maintain competitive advantage, and achieve operational sustainability in the local entertainment industry.

The purpose of this research is to build a mutation pattern policy based on Justice, Certainty, and Benefit. this policy is associated with talent management that has been implemented in Financial and Development Supervisory Board (BPKP). The method used in this research is a case study method based on phenomena that occur in BPKP. the result of this research is the formation of a mutation pattern policy, namely mutations based on organizational needs with the pattern Organization - Organization - Domicile and mutations based on employee needs. With this mutation pattern policy, employees are expected to improve their performance. But this research does not further examine the effect of this mutation policy on employee performance and also does not consider other factors such as age, gender of employee and Fund to apply this policy

The higher the awareness regarding health, the higher the human need for health services. As a health service center, hospitals have the task of providing complete individual health services, providing inpatient, outpatient and emergency services. Social security provided by the Indonesian state is implemented by the Social Security Administering Body (BPJS) to ensure the certainty of equitable health services. This research is a quantitative descriptive study with an observational method to determine the description of satisfaction of BPJS outpatients regarding pharmaceutical services at Bekasi Hospital using Proportional Random Sampling sampling techniques with sample criteria of BPJS patients aged 17 - 65 years, who receive pharmaceutical services from the Pharmacy Installation Hospital at least 2 times. Based on the data provided, the highest overall satisfaction category is "Satisfied" while the lowest category is "Not Satisfied". These results show that the majority of patients feel a very high level of satisfaction with the services they receive. Based on the results of research conducted at the Bekasi Hospital Pharmacy Installation with 3 hospitals as research objects, it can be concluded that 51% of respondents feel satisfied with the pharmacy services at the hospital.

Digitalization has become a transformative force reshaping how organizations innovate and sustain competitive advantages in an interconnected global economy. This study explores the intricate relationship between business digitalization, innovation capabilities, and sustainability outcomes. Employing a comprehensive literature review, it examines how digital transformation fosters innovative practices and supports sustainable business models. Key findings reveal that integrating digital technologies, such as artificial intelligence, IoT, and blockchain, significantly enhances innovation capacity by accelerating product development cycles, improving decision-making precision, and fostering collaborative innovation ecosystems. Moreover, digitalization optimizes resource utilization, minimizes environmental impact, and strengthens stakeholder engagement, contributing to measurable economic, environmental, and social sustainability outcomes. The synergy between digital transformation and sustainability initiatives provides organizations with strategic advantages, including improved operational efficiency, customer loyalty, and competitive positioning. However, challenges such as implementation barriers, balancing digital-sustainable priorities, and managing unintended environmental impacts persist. Future research should focus on empirical validation, industry-specific applications, and longitudinal studies to further elucidate the pathways through which digitalization supports sustainable innovation and long-term business resilience. This study underscores the imperative for organizations to strategically align digital transformation with sustainability objectives, ensuring their future success in a rapidly evolving business environment.

This research aims to assess the financial performance of PT. Gudang Garam Tbk by using financial ratio analysis. The population of this study is the financial statements of PT. Gudang Garam Tbk for the years 2012 to 2021, while the sample is the balance sheet and profit and loss report for the 2012-2021 period. Data was collected using documentation techniques, and analyzed using financial ratio analysis, namely liquidity ratios (CR, QR, CAR), solvency ratio (DAR, DER), profitability ratios (NPM, ROA,ROE), and activity ratios (RTO, TATO). Findings of the study indicated that PT. Gudang Garam Tbk’s financial performance was generally poor. This is examined: 1). Each indicator’s findings are show in the liquidity ratio; the current ratio falls into the “good” category, while the quick ratio and the cash ratio fall into the “bad” category. 2). The ratio of assets to debt and the equity to debt are in the unfavorable group, according to the solvance ratio, which displays the outcomes of each indicator. 3). The profitability ratio displays the outcomes of each adverse indicator, including the net profit margin ratio, return on assets ratio, and return on equity ratio. 4). The acivity ratio show the results of each indicator, the accounts receivable turnover ratio is in the good category and the assets turnover ratio is in the bad category.  

The background in this research was that the use of Operational Assistance Funds program must be taken into consideration for accountable and transparent financial governance. The research aimed to determine the accountability and transparency of the management of health operational assistance funds at the Watubaing Public Healt Center in Talibura subdistrict, Sikka regency. The research method employed descriptive qualitative while the analysis tool was carried out through data collection using observation, interview, and documentation techniques. The research findings indicated that the implementation of accountability and transparency principles had been well implemented, as seen from the reporting mechanism according to the Operational Assistance Funds Technical Guidelines. The principle of transparency was quite open which can be seen from the initial planning openness of MINILOK and POA drafting system which involves all staff at the Watubaing Health Center and the cross-sector community.

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

This research aims to find out what factors can influence the level of demand other than price in the North Sangatta main market. This type of research is field research, with a qualitative descriptive approach. The data collection techniques used in this research are interviews, observation and documentation. The data analysis used in this research is qualitative descriptive, through several stages, the first stage is data reduction, the second stage is data presentation, and the final stage is drawing conclusions. The results of this research show that there are several factors that influence the level of demand from the consumer's point of view and the producer's point of view in the main market of North Sumatra. From the consumer's point of view, factors that influence the level of demand include the size and shape of goods or services, promotions and discounts, and income. monthly, from the producer's point of view, including consumer behavior (consumer tastes), quality of goods, certain seasons or weather, and prices of other goods.

This study aims to determine the impact of implementing Augmented Reality (AR) features on mobile shopping applications on purchasing decisions of Generation Z consumers, especially first-time buyers. The research method uses a quantitative approach, the study involved 385 Generation Z respondents (aged 18-25 years) who were using AR features for shopping for the first time. The results of multiple linear regression analysis show that AR Visual Quality (X1), AR Interactivity (X2) and AR Ease of Use (X3) have a significant positive effect on Purchasing Decisions (p <0.000). The study revealed that 78.5% of AR features influence Generation Z in deciding to purchase on mobile shopping applications. In this case, it can be concluded that the presence of AR features can reduce Gen Z's hesitation in deciding to purchase for first-time buyers. Key factors influencing purchasing decisions include AR visualization quality, ease of use, and feature interactivity.

Companies often face various obstacles related to managing raw material inventory to meet demand, one of which is Peuyeum Ketan Istimewa. Working in the food processing industry, of course, raw material inventory management needs to be planned optimally to avoid various risks that can harm the company. The Quantity Discount model is used to take advantage of cost savings provided by suppliers when purchases are made in large quantities, while other efforts that can help manage raw materials in a company are by knowing the safety stock and reorder point of raw materials and also forecasting demand to predict future demand. This study will use the Quantity Discount model which optimizes inventory levels by considering storage costs, ordering costs, and quantity discounts. The calculations carried out are also to find the value of the company's Safety Stock and Reorder Point. The results of this study indicate that the use of the Quantity Discount method can reduce total costs by Rp26,319,267/year, while forecasting using the seasonality method increases the accuracy of demand predictions, thus enabling more efficient inventory management. The implementation of this model is expected to provide a significant contribution to operational efficiency and cost reduction at Peuyeum Ketan Istimewa

Cognitive and non-cognitive abilities are essential indicators in assessing an individual's human resource (HR) capacity. Cognitive abilities refer to intellectual potential, while non-cognitive abilities encompass social and emotional aspects. This study aims to analyze the relationship between cognitive and non-cognitive skills and preferences for formal or informal employment sectors. The research utilizes secondary data from the Indonesian Family Life Survey (IFLS) conducted in 2014 and employs a probit regression method with several control variables. The analysis reveals that cognitive skills have a significantly positive association with the likelihood of working in the formal sector. These findings provide valuable insights into the role of individual skills in determining employment sector choices.

This study examines the effect of market risk, investor sentiment, and interest rates on the performance of energy sector stocks in Indonesia for the period 2019–2023, with market liquidity as a mediating variable. The study was conducted through a literature review by identifying and analyzing various related studies. Secondary data was obtained from scientific journals and related reports using relevant literature selection techniques. The results of the study indicate that oil price volatility, investor sentiment, and interest rate changes significantly affect the performance of energy sector stocks. Market liquidity was found to be able to reduce the negative impact of market risk and interest rates, and strengthen the positive influence of investor sentiment on stock prices. This study concludes that market liquidity plays an important buffer in maintaining the stability of stocks in the energy sector, especially in dealing with market fluctuations. The results of this study contribute to investment managers in developing more adaptive portfolio strategies and to regulators in creating policies that support market liquidity.

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

Quality education is a fundamental foundation for human development and national progress. Women play a strategic role in supporting education at both family and community levels; however, they still face various barriers in accessing and participating in quality education. This community service program aims to empower women to support the realization of quality education through a participatory approach. The method employed is a participatory approach with a qualitative descriptive design, involving women actively in socialization, training, group discussions, and educational mentoring activities. The results indicate an increased awareness among women regarding the importance of quality education, improved understanding of women's strategic roles in family education, as well as enhanced self-confidence and participation in community-based educational activities. These changes in attitudes and behaviors serve as initial indicators of the success of women's empowerment in supporting educational quality improvement. The program demonstrates that women's empowerment through participatory approaches and continuous mentoring contributes positively to the development of inclusive and sustainable education at the family and community levels.

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.