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To improve and supervise the performance of the State Civil Apparatus (ASN) within the Probolinggo Regency Government, the local Regional Personnel Agency (BKD) made a breakthrough with a reporting application. Performance reporting through an application called SIKePPo or the Probolinggo Regency Government Employee Performance Information System application. The program implementation by the Regional Personnel Agency (BKD) of Probolinggo Regency seeks to improve personnel management and administration quickly, precisely and accurately. Although this program has been implemented well, it has not yet achieved optimal results. This study seeks to analyze the effectiveness of the implementation of program policies in the BKD of Probolinggo Regency. The two problems studied are: (1) the effectiveness of the implementation of the web-based SIKePPo program at the Probolinggo District BKD, and (2) the factors that influence the implementation of the SIKePPo program. The purpose of the study was to determine the effectiveness of the implementation of the web-based SIKePPo program at the Probolinggo District BKD and the factors that hindered the implementation of the web-based SIKePPo program at the Probolinggo District BKD. The approach used in this research is descriptive qualitative method with the application of Edwards III theory and Bambang Sunggono theory. Data was collected by means of observation, in-depth interviews, and documentation. The selection of informants used purposive sampling technique, and qualitative data analysis was inductive. The results showed that the implementation of the web-based SIKePPo program at the BKD of Probolinggo Regency was running quite well in accordance with the four elements that determine policy implementation, namely communication, resources, disposition, and bureaucratic structure. The factors that become obstacles in the implementation of the web-based SIKePPo program at the Probolinggo District BKD are related to policy content, HR support, infrastructure and communication facilities.

The research aims to explore the impact of SIAs on agency supply performance related to inventory management, customer welfare, operating costs and financial statements. In today's digital age and globalization, AIS is very important, especially in that marketing agencies are responsible for product distribution and their supply performance is crucial. SIAs help agencies manage inventory, monitor suppliers, and expedite deliveries. The implementation of SIA requires HR competence, technology investment, and management support. Research into the effect of SIAs on supply performance is important to improve agency understanding and success. This research contributes to the ongoing discourse on the effectiveness of AIS, offers guidance for optimal implementation and utilization, as well as helps identify areas of improvement to improve organizational performance. This study used explanatory research method with primary and secondary data. Random sampling techniques are used with Pearson correlation and simple linear regression to examine the relationship and influence between each variable. This research shows that the relationship and influence between these variables can be easily examined. Research findings show that SIAs have a positive and significant influence on inventory management, financial statements, customer welfare, and organizational performance. In addition, there is a negative relationship between AIS and operating costs. In this study, it was revealed that AIS has a significant and positive influence on organizational performance. The findings of this study provide recommendations to companies to adopt SIA to improve the performance of their organizations.

This study aims to analyze the application of Material Flow Cost Accounting (MFCA) as a diagnostic tool and develop methodologies with lean tools that can be validated through their application to case studies in industrial companies. In an effort to become more competitive, the component manufacturing industry needs to find simple and effective solutions that increase productivity while reducing costs. Faced with this reality, companies need to find the right solutions to reduce environmental impact and remain focused on cost control. This study contributes a methodology for integrating MFCA with lean tools in the field of environmental management accounting. This integration enables a comprehensive analysis of the environmental and economic impacts of production, helps companies identify improvement opportunities, and encourages managers to systems of continuous improvement. The study used a review of complementary literature, the development of methods of integrating MFCA and Lean tools. Furthermore, validation is carried out through the application of case studies in industrial companies, which allows the collection of data needed to perform MFCA analysis and calculation models. The integration of MFCA with lean tools provides a comprehensive analysis of the environmental and economic impact of production. The methodology is validated through industry case studies, demonstrating practical applicability and potential benefits. The study also revealed that MFCA analysis has limitations, but when combined with detailed process observations, it can identify inefficiencies that were not detected before. Overall, this methodology enables a shift towards environmentally friendly and low-waste production, and acts as a cycle of continuous improvement to bring production processes closer to ideal optimal levels. The findings suggest that MFCA with lean tools can provide a more comprehensive analysis of the environmental and economic impact of production processes, enabling a shift in production systems towards environmental friendliness and making component waste low. The study provides valuable insights and guidance for companies looking to improve their environmental and economic performance through the integration of MFCA and Lean tools.

Conflict plays an important role in work organizations where good conflict management can benefit the organization as a whole. The purpose of this study was to examine the relationship between trust, team identification and conflict in teams both task conflict and relationship conflict. The study also examined the effect of the relationship between team identification and conflict in teams with trust in colleagues as mediators. This research is an empirical research with a quantitative descriptive approach. This research uses a case study model involving 252 employees at a maufaktur company and 219 employees at a large pharmaceutical company in the Central Java region. The findings showed that team identification was associated with lower levels of relationship conflict and task conflict. These relationships are mediated by trust in their co-workers The findings reveal concerns about the mechanisms by which employee attitudes influence performance behavior. The research also shows how managers and organizations create optimal levels of conflict in their teamwork.

The research was conducted with the aim of knowing the effect of Competence and Knowledge Management on Employee Performance at the Indonesian University of Education, Tasikmalaya Campus. The method used is a quantitative descriptive method. The results of the study show that competence has a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if the competence of employees increases, the performance of the Administrative Section Employees will also increase. Knowledge management has a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if knowledge management increases, the performance of Administrative Officers will also increase. Competence and knowledge management have a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if competence and knowledge management increases, the performance of the Administrative Section Employees also increases.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

This research is a type of qualitative descriptive research, because in this research it will describe the condition of the object and the researcher plays the role of being the key instrument that will process the data. This research was carried out naturally, this research chose to focus on the conditions existing at the Dessy Course and Training Institute (LKP), Bergas District. The data collection technique in this research uses 3 data collection techniques, namely semi-structured interviews, documentation and triagulation. The data sources in this research are subject sources who have the information needed to support this research, namely managers, teachers, employees, members and alumni of LKP Dessy. LKP is a form of non-formal education unit organized for people who need knowledge, skills, life skills and attitudes to develop themselves, develop their profession, work, do independent business and/or continue their education to a higher level. In carrying out the LKP, good management is also required, namely in the selection of management strategies by the management. Strategic management is a series of managerial decisions and actions that determine company performance in the long term. Strategic management includes long-term planning, strategy implementation, evaluation and control. This research aims to qualitatively describe strategic management at LKP Dessy, Bergas District. The results of the analysis show that strategic management at LKP Dessy can be described using one of the stages in company development, namely strategic management whose components include environmental observation, strategy formulation by determining the LKP program plan, LKP program planning, strategy implementation, evaluation and control.

This study aims to investigate the social media management in the information publication carried out by the Instagram account @semaras_sia. It employs a qualitative descriptive methodology with data collection techniques such as observation, interviews, and documentation. The findings reveal four stages in social media management: (1) In the Share stage, the subjects engage in three crucial aspects, namely participation, connection, and trust-building. (2) In the Optimize stage, the subjects are not adequately involved in authentic communication. (3) In the Manage stage, the subjects conduct media monitoring, real-time interaction, and respond promptly. (4) In the Engage stage, influencers or communities are not consistently involved in the information publication. The social media management by the subjects does not align with The Circular Model of SOME, resulting in suboptimal performance in information publication through social media channels.  

Many factors are considered capable of determining the quality of lecturer performance in tertiary institutions. Therefore, this study will test whether there is an effect of organizational commitment and work climate on the performance of university lecturers in Asahan district. Data collection In this study, economics was used with a focus on education management to test the factors of improving the quality of education with the intervening variable of teacher performance at tertiary institutions in Asahan District. This research was conducted in Asahan District which of the 14 tertiary institutions, one of which is Asahan University. The population in this study are university lecturers. This study uses a non-probability sampling method. The sample criteria in this study were that there were 115 permanent lecturers in tertiary institutions in the Asahan Regency. The results of the study show that organizational commitment has an influence on the quality of lecturer performance. Because with an organization that has a commitment to advancing the university, lecturers will be encouraged to participate. Likewise with the work climate which also has a very large influence on lecturer performance. This is due to a positive work climate and high morale. Then the lecturers will also have the enthusiasm to improve the reputation of the campus. So it was concluded that organizational commitment greatly influences the performance of lecturers in Asahan district.

This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

Human resource management (HRM) is an important component in any organization or business. The effectiveness of HR management will have an impact on  the company's performance and output. In an Islamic perspective, effective HR management should be built on ideas that uphold Islamic ideals. Allah Almighty has given responsibility to man to manage human resources as effectively as possible. This is related to the idea of trust, which states that everyone is responsible for the property that Allah Almighty has entrusted to him. Man is assigned to use human resources as efficiently as possible by Allah SWT. This relates to the concept of amanah, which states that each individual is responsible for the material possessions that Allah Almighty has given them. Therefore, it is very important to apply justice and kindness in managing human resources. The list of books and articles in this review does not provide a comprehensive picture. Although these restrictions are sufficiently mitigated by the selection of different authors and publications, the results may be improved by a more thorough study. In many types of conflict, including war, religion has been shown to be a motivating factor in demonstrating human commitment and devotion. Knowing how religion functions in business can help develop the potential of HRM. A brief review of Islam's place in business, particularly in HRM, has the potential to have a significant impact.  

Micro, Small and Medium Enterprises (MSMEs) have an important role as a driving force for the Indonesian economy. Kampung Kue Menur UMKM is no exception, which has business potential to develop. However, there are several obstacles faced by MSMEs that can interfere with their development. According to the results of a survey conducted by interviewing MSMEs, it can be seen that there are obstacles to their financial management. The difficulties of MSMEs in preparing simple bookkeeping and determining product selling prices are the main problems faced by MSMEs. Therefore, there is a need for socialization and simple financial bookkeeping training for MSMEs. So that with this dedication, it can be aimed at helping the SMEs of Kampung Kue Menur improve their ability to manage their business finances by carrying out simple financial bookkeeping. The results of the dedication carried out are that MSMEs realize and implement financial bookkeeping in their businesses that have a very important positive impact on businesses such as measuring their business performance, being able to separate personal and business finances, and managing business finances easily.

The classic and complex problem that plagues the world of business and work is compensation. As is well known, one of the main factors influencing the improvement of employee performance is proper compensation given by companies or government agencies to their employees or employees. Indonesian labor law already regulates compensation. The government, through the Ministry of Manpower, continues to emphasize all companies and government agencies in Indonesia to comply with and implement the laws of the Unitary State of the Republic of Indonesia. Employees at the Remu market Environmental Protection and Management Service in Sorong, Southwest Papua, are the subject of this study. The purpose of this study is to determine the extent to which compensation can improve employee performance. 26 market cleaning employees were the subject of the quantitative research conducted. Data were collected through questionnaires and analyzed using SPSS version 24.

Strategic management is an important approach in managing an organization to achieve its long-term goals. This involves formulating the vision, mission, and goals of the organization, as well as developing and implementing strategic plans to achieve these goals.SWOT analysis is a tool used in strategic management to identify internal and external factors that affect the performance of an organization or a project.SWOT analysis assists organizations in formulating strategies by considering internal strengths and weaknesses, as well as existing external opportunities and threats.  The application of information technology systems will be beneficial if the application is in accordance with the goals, vision and mission of the organization by establishing business strategies and information technology systems strategies related to SWOT Analysis.The research method used is the SWOT Analysis Technique including IFE, EFE, and TOWS.  The IFE matrix shows that Cafe D'Sruput has strong organizational characteristics internally while the EFE matrix shows the weaknesses of cafe D'Sruput, so that cafe D'Sruput can carry out market development, product development and innovate in developing business at cafe D' Slurp.

Effective data governance is critical for companies to ensure that the use of data in their operations has a positive impact on overall performance and enables the fulfillment of legal obligations regarding the use and management of data and regulatory requirements. Data services are a core business function of the agency, therefore it is very important for companies to give high priority to providing reliable data quality. By avoiding duplication, ensuring correctness, validity and ongoing accessibility, data governance is critical to obtaining high-quality data. Currently, financial institutions have not formally adopted an effective data governance policy. Therefore, a study was conducted to examine the relationship between data governance and data management and how this affects Bank Mandiri's performance. The research method used is qualitative and is based on an in-depth examination of the relevant literature, including books and journals. In addition to determining the influence of data governance on management practices and the overall performance of a bank, this study aims to gain insights into the relationships and dependencies between data governance and data management. The findings of this study indicate that despite having similar objectives, data management and data governance show interdependence and reciprocity in various aspects.

Financial report education is an effort to improve individual financial understanding and management through a better understanding of financial reports. Financial reports are documents that reflect the financial performance of an entity and provide important information for making decisions related to finance. This study aims to analyze the importance of financial reporting education in increasing individual understanding of financial aspects, and how this understanding can be used for better financial management. In this study, the method used was primary and secondary data collection involving surveys, interviews, and literature studies. In addition, financial report education can also help individuals develop better financial management skills. Individuals can learn about budget planning, long-term financial planning, and effective savings techniques. Based on the findings of this study, greater efforts are needed to improve financial reporting education in the community.

Outpatient services are an important part of health services provided by hospitals. However, some BPJS hospitals experience obstacles in providing efficient and quality outpatient services, such as long queues, long waiting times, and lack of a good management system. the application of Lean Management to the outpatient services of BPJS patients in hospitals can help hospitals improve operational performance, so as to increase public trust in BPJS Health. This study aims to analyze the application of Lean Management to the outpatient services of BPJS patients in hospitals. This research uses a literature study method or Systematic Literature Review using the Google Scholar search engine and journal databases, such as Researchgate. The results showed that most outpatient service activities for BPJS patients still have patient waiting times below the established service standards. In analyzing the flow that patients go through, each activity is identified into two groups, namely Value Added (VA) as an activity that is considered necessary and profitable and Non Value Added (NVA) as an activity that is considered unnecessary. Based on the percentage of waste in the form of the largest waiting time can be described, namely, 35.1% in the registration process, 30.2% in the poly examination process, and 20.7% in the process of receiving drugs in the pharmaceutical installation

The purpose of this study was to determine the effectiveness and efficiency of managing village fund allocations in increasing physical development in Loleo Jaya Village, Morotai District, North Morotai Island Regency.  The type of research used is descriptive qualitative analysis. Collecting qualitative descriptive analysis data utilizing observation, documentation and interviews.  Data in the form of village fund realization reports were taken in Loleo Jaya Village, North Morotai District, Morotai Island Regency.  The purpose of the analysis is to find out that the management of village fund allocations has been effective, to know that the management of village fund allocations has been efficient, and to find out what factors influence the effectiveness and efficiency of village fund allocations.  The results of this study are Loleo Jaya Village, North Morotai District, Morotai Island Regency for the last three years. Analysis of the effectiveness ratio of village funds from 2020 was 137.02%, in 2021 was 101.09% and in 2022 was 104.75% meaning budget absorption for the last three years has met the performance criteria for the effectiveness of village funds very well.  Analysis of the efficiency ratio of village funds from 2020 (73.86%) is not efficient, 2021 (98.11%) is not efficient, and 2022 (38.00%) is less efficient, meaning that the absorption of the village budget from the last three years has not been maximized according to the criteria performance is still lacking efficiency.  There are 3 factors inhibiting effectiveness and efficiency in allocating village funds in Loleo Jaya Village, North Morotai District, namely: 1. Delays in disbursing village funds, 2. Lack of quality human resources, 3. Lazy culture and lack of community participation.  

Many institutions need to pay more attention to the fact that employee abilities and motivation significantly influence the company's progress. Because of that, it is necessary to conduct research trials on whether abilities in their fields and motivation affect employee performance. Collecting data in this study used a quantitative method with a sample of 150 employees at Bank Aceh Syariah. The results of the study state that talent management is essential for companies because they work according to the desired field. Likewise, motivation also has a significant contribution to employee morale. It can be concluded that talent management and inspiration have a considerable influence on improving employee performance.

The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized