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Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.

The gap between awareness of integrity in business and lowering standards of behavior is growing. The implication is that the attribute of integrity is only given to individuals with morality that conforms to societal standards. However, assigning the attribute of integrity does not always require moral approval. This research aims to analyze the influence of a culture of behavioral integrity on the work environment. The results of this research can be used as a reference and reference regarding behavior integrity in the work environment. This research uses library research methods. The results of the discussion concluded that a culture of behavioral integrity had a positive and significant effect on performance at several institutions. A behavioral culture of integrity also has a significant influence on company performance. Integrity in the workplace has benefits such as maintaining integrity, reducing stress, increasing job satisfaction, and building a positive organizational culture for employee development.

This study aims to analyze the influence of human resource (HR) quality on the implementation of internal control systems at PT. Avia Avian. The background of this study is based on the importance of the role of quality HR in supporting the effectiveness of the implementation of internal control systems in companies. An effective internal control system is essential to maintain integrity, efficiency, and compliance with applicable regulations. The purpose of this study is to identify and analyze how HR quality can affect the implementation of internal control systems in companies. The method used in this study is a quantitative approach using a survey of employees in various departments of PT. Avia Avian. The data obtained were analyzed using regression techniques to examine the relationship between HR quality variables and internal control systems. The findings of the study indicate that there is a significant influence between HR quality and the implementation of internal control systems, where the better the quality of HR, the more effective the implementation of internal control systems. The implication of this study is that companies need to pay attention to improving HR quality as a strategic step to strengthen the existing internal control system, which in turn can improve the company's performance and compliance with established standards.Additionally, this research shows that continuous training and employee competency development can strengthen HR quality, which in turn contributes to the effectiveness of the internal control system. Companies that invest in improving HR quality will not only benefit in terms of compliance with regulations but also in enhancing operational efficiency and risk management. Therefore, it is crucial for the management of PT. Avia Avian to continue focusing on HR development to ensure the smooth implementation of internal control systems in accordance with applicable standards. This research contributes to the literature on risk management and internal control by highlighting the crucial role of HR quality in the success of internal control systems.

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.

School snacks are foods that are usually sold at school and are known as snacks or snacks, lunches for students at school. Usually in the form of foods that are easy to carry and eat such as chips, candy or biscuits. School snacks can be snacks, drinks, ice cream or snacks that students can buy during break times or when they go home. School snacks are usually sold around or near the school, such as in the canteen, in nearby shops, or at snack outlets. School snacks need to be considered because they affect students' health and nutrition, and can affect their learning performance and behavior. Therefore, school snacks must be ensured to be quality and healthy. To ensure student health and academic success. Therefore, school snacks must be ensured to be high quality and healthy to ensure students' health, academic success and good behavior. Institutions have an important role in controlling snacks around schools. Institutions must make clear policies about permitted snacks, such as limiting oily, sweet, salty snacks, or foods with certain food additives. Schools must organize and select snack suppliers that meet quality and food safety standards. Schools must provide education about nutrition and health to ensure students understand the importance of healthy eating. Schools must provide healthy alternative foods such as fruit, vegetables or healthy biscuits for students.

This research was conducted with the aim of determining the influence of PMIK (Medical Recorder and Health Information) professional competence on the performance of medical record officers at the Dr. Air Force Hospital. Esnawan Antariksa. The research method used is quantitative with inferential analysis. The data collection techniques used were observation, interviews and questionnaires. The sampling technique used a total saturated sampling technique of 14 people. Obtained from 7 PMIK competency standard indicators (Noble Professionalism, Ethics and Legal, Introspection and Personal Development, Effective Communication, Health Data and Information Management, Clinical classification skills, Disease coding and other Health Problems as well as Clinical Procedures, Health Statistics Applications, Basic Epidemiology, and Biomedicine, Management of Medical Records Services and Health Information, there are still 2 indicators in the percentage that are not good, and in the 5 performance indicators of medical record officers (Quality of Work, Quantity of Work, Supervision, Attendance, Conservation) there are still 2 indicators in the percentage not good. It was found that 3 officers had a D-III RMIK education and 11 officers still had a high school education. Based on the results of the T test, it was found that the Sig. value was 275. It could be concluded that there was no influence of PMIK competency on the performance of medical records officers.    

Employee performance at the Mangunjaya Health Center, Pangandaran Regency is quite good with an achievement of 75.82%. And based on the results of observations at the Mangunjaya Health Center, Pangandaran Regency, it was found that employee performance was not optimal, there were delays in completing work and the work results achieved were not in accordance with the standards that had been set. Then the performance of this employee is also influenced by motivation that is not optimal due to the lack of dedication and loyalty of employees even though they have received a decent salary and the level of promotion for employees who have not been optimal. Employee performance is also influenced by education and training that is not optimal, this is because the abilities and skills possessed by employees do not match the work position given and employees have not fully mastered the work produced. This study aims to study, find out, and analyze (1) The effect of work motivation on employee performance at the Mangunjaya Health Center, Pangandaran Regency. (2) The effect of education and training on employee performance at the Mangunjaya Health Center, Pangandaran Regency. (3) The effect of work motivation and education and training on employee performance at the Mangunjaya Health Center, Pangandaran Regency. This type of research is an explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) Motivation has a positive and significant effect on employee performance at the Mangunjaya Health Center, Pangandaran Regency. This means that if motivation is increased, then employee performance at the Mangunjaya Health Center, Pangandaran Regency will also increase. (2) Training education has a positive and significant effect on employee performance at the Mangunjaya Health Center, Pangandaran Regency. This means that if training education is increased, then employee performance at the Mangunjaya Health Center, Pangandaran Regency will also increase. (3) Motivation and training education have a positive and significant effect on employee performance at the Mangunjaya Health Center, Pangandaran Regency. This means that if motivation and training education are increased, then employee performance at the Mangunjaya Health Center, Pangandaran Regency will also increase.

The quality of labor and supervision of labor is an important aspect in the success of an organization or company. Good workforce quality greatly influences the productivity, efficiency and overall performance of the organization. On the other hand, labor inspection plays a key role in ensuring that workers carry out their duties according to established standards, as well as ensuring compliance with existing policies and procedures. This research aims to analyze the relationship between labor quality and labor supervision in the context of a modern work environment. The research method used involves a comprehensive literature review to explore concepts, theories and practices related to these two aspects. The results of the analysis show that there is a close relationship between labor quality and labor supervision, where effective supervision can improve labor quality and vice versa. The implication of this research is that it is important for companies to develop effective monitoring strategies to ensure optimal workforce quality, which in turn will contribute to achieving overall organizational goals.    

This research evaluates and optimizes the operational efficiency of Bank Negara Indonesia (BNI) during the 2020-2023 period with a focus on the cost of funds ratio. Using a quantitative approach and qualitative interpretation, this research analyzes BNI financial data to identify trends and factors that influence fund expense ratios. The results provide insight into BNI's performance compared to industry standards and competitors. It is hoped that the recommendations from this research can help BNI management improve operational efficiency, support competitiveness in the banking industry, and make a positive contribution to the national economy.

Professional nurses are confronted with the demand for responsibility and accountability in every action they take. The workload of nurses is extensive when providing nursing care. Documentation is considered complete if the recording is done according to hospital standards. The phenomenon that occurs is that some reasons become obstacles for nurses, including the large amount of documentation that needs to be written and filled out, sometimes overwhelming nurses. Additionally, the imbalance between nurses and patients, specific rooms are always full of patients while the number of nurses on duty is insufficient. As a result, there is a risk of a decrease in the quality of documentation, affecting the accuracy and completeness of nursing records. The aim of this study is to determine the relationship between the workload of nurses and the completeness of nursing care documentation in the infectious and non-infectious inpatient room of RSUD dr. Murjani Sampit. This study uses a correlational design with a cross-sectional approach. The Simple Random Sampling technique was used with a total of 57 respondents. Based on the Chi-Square test results, the p-value obtained is 0.000 or the significance level of p < 0.05, thus Ha is accepted. The conclusion of the study is that there is a relationship between the workload of nurses and the completeness of nursing care documentation in the infectious and non-infectious inpatient rooms of RSUD dr. Murjani Sampit. It is hoped that nurses can improve their nursing performance in providing holistic nursing care and record it in writing according to the nursing care format.

Employee performance at the P2KBP3A Service is not optimal, which can be seen from the delays in completing work and the work results achieved are not in accordance with the established standards. Then the performance of these employees is also influenced by the merit system which is not optimal, which is caused by the fact that ASN are still found not showing their professionalism in serving the community and an attitude of underestimating work arises because they realize that they have the abilities and expertise that are highly expected and are the mainstay of the leadership. Employee performance is also influenced by motivation which is not optimal, this is caused by the lack of dedication and loyalty of employees in working even though they have received a decent salary and the level of promotion for employees who excel is not optimal. This study aims to study, find out, and analyze (1) The effect of the merit system on the performance of employees at the P2KBP3A Service of Ciamis Regency. (2) The effect of motivation on the performance of employees at the P2KBP3A Service of Ciamis Regency. (3) The effect of the merit system and motivation on the performance of employees at the P2KBP3A Service of Ciamis Regency. This type of research is an explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) The merit system has a positive effect on employee performance at the P2KBP3A Office of Ciamis Regency. This means that if the merit system is improved, then employee performance at the P2KBP3A Office of Ciamis Regency will also increase. (2) Motivation has a positive effect on employee performance at the P2KBP3A Office of Ciamis Regency. This means that if motivation is improved, then employee performance at the P2KBP3A Office of Ciamis Regency will also increase. (3) The merit system and motivation have a positive effect on employee performance at the P2KBP3A Office of Ciamis Regency.

Infusion is one of the invasive procedures performed by health workers by injecting a certain amount of fluid into the body into the vein to improve or prevent fluid and electrolyte, blood, and nutritional disturbances. The act of installing an infusion will be of high quality if in its implementation it always complies with the standards that have been set. One of the factors that can affect the performance of nurses, including the compliance of nurses and midwives in providing actions according to the SOP is supervision. This study aims to analyze the relationship between the supervision of the head of the room and the compliance of health workers in carrying out standard operating procedures for infusion at the UPTD Puskesmas Mawasangka Timur in 2023. This study is a correlation analytic study with a cross sectional study design. The sample in this study was 41 people consisting of 21 nurses and 20 midwives. The sampling technique used in this study is nonprobability sampling with total sampling. Data were analyzed using the chi-square test to determine the relationship between the independent and dependent variables. The results of statistical tests showed that there was a relationship between the supervision of the head of the room and the compliance of health workers in carrying out standard operating procedures for infusion at the Mawasangka Timur Health Center UPTD in 2023 (p-value 0.000 <0.05). Supervision of the head of the room has a significant role in increasing the compliance of health workers, especially nurses and midwives, in carrying out standard operational procedures for infusion installation.    

This research is motivated by several problems, namely, the existence of employees who work not in accordance with hotel standards and quality, often miscommunicate when over handling to the next shift, no training on standard operating procedures (SOP) for employees.  The type of research used in this study is quantitative with a causal associative approach. The results of this study indicate that employee work motivation is in the good category, namely 80%. Work experience is in the good category, namely 57.1%, but there are still 11.4% who are classified as sufficient and poor categories. And employee performance is included in the good category, namely 42.9%, but there are still 45.7% who are classified as sufficient and poor categories. The effect of work motivation (X1) and work experience (X2) on employee performance (Y) with an Adjusted R Square value of 0.244 with a sig value. 0.004 < 0.05. This means that 24.4% of employee performance is influenced by work motivation and work experience while 75.6% is influenced by other factors.

The accounting information system is an integral part of the overall system formed and implemented by a company. The long-term success of a company heavily depends on the effectiveness of the accounting information system used. PT Mitra Perkasa Harapan, a company engaged in the production and sale of foam mattresses, requires an appropriate accounting information system to support its operations. This research aims to evaluate the implementation of the Accounting Information System at PT Mitra Perkasa and find the best ways to improve it according to the correct procedures. This research utilizes the analytical descriptive method, which involves collecting relevant data and information to be analyzed to reach accurate conclusions. Data collection is conducted through interviews and observations. The research findings indicate that the implementation of the Accounting Information System at PT Mitra Perkasa is still not optimal, as evidenced by the dual roles played by several functions within the organization. To achieve efficiency and compliance with the correct procedures, adjustments are needed in managing the accounting information system. Improvement measures should be based on careful analysis and interdepartmental coordination to ensure that the implemented system aligns with the company's needs and established standards. Consequently, the company can enhance its operational performance and better achieve its long-term goals.

Ethics in accounting is a fundamental aspect in the world of accounting, involving moral principles and values that accountants must adhere to in carrying out their responsibilities. Beyond technical aspects such as compliance with accounting standards, ethical considerations also encompass behavioral aspects involving interactions with colleagues, superiors, and clients. The implementation of behavioral aspects in accounting ethics significantly influences employee performance. Accountants who apply moral principles and positive values in their work affect their interactions with others, building good relationships with colleagues, superiors, and clients. This enhances team collaboration, effective communication, and wise conflict resolution. This research purpose to uncover the impact of the implementation of behavior aspects in accounting ethics on employee performance, in line with research issues related to investigate the result of these aspects on employee performance.

Human resources are very valuable assets and are a major investment that can determine the progress of an organization. Human resources who have knowledge, skills and attitudes that are in accordance with the needs of the organization will encourage creativity and new innovations so that they become a source of unique competitive advantage that is difficult to imitate. Thus, human resources as an asset in an organization must be managed effectively so that they are useful and effective in realizing organizational goals. Employee performance can be used as a benchmark to assess the progress of an organization. Performance measures can be seen from the number and quality of certain aspects according to the standards set by the organization or company, the form can be tangible (the measuring instrument or standard can be determined) or intangible (the measuring instrument or standard cannot be determined), depending on the form and process of implementing the work. This study aims to determine the level of work competence and work motivation as an effort to improve the performance of employees of the Archives and Library Service of Banjar City. This study uses a descriptive survey method, namely research that seeks to collect data, critically analyze the data and conclude it based on facts during the research period. The population in this study were employees of the Archives and Library Service of Banjar City, both civil servants and non-civil servants. Data processing used SPSS version 20. The results of the study were obtained from the results of testing with multiple linear regression tests showing that competence had an effect of 48.3%, and work motivation had an effect of 44.5% on performance partially, overall both variables had an effect of 78.9% and the remaining 21.1% was influenced by other factors.

This paper aims to find out about the influence of organizational culture and organizational commitment together on employee performance. performance is the success of an employee's work that has been carried out on the tasks or work assigned to the employee with indicators a. Work quantity includes completing work programs, completing work, making work reports, achieving work quantities, and adjusting work plans; b. Work quality includes developing competence, creating work strategies, having work quality standards, and being motivated to complete the leader's work immediately; c. Efficiency includes the amount of funds provided, working methods, competition with other employees, paying attention to work needs, suitability of work schedules, and completion of work administration; d. Effectiveness, including achieving work targets, utilizing potential, utilizing work time, setting work goals and work responsibilities, and e. Initiative includes several aspects such as the ability to take appropriate steps in the face of difficulties, the ability to do work without assistance, and the ability to take the first step in an activity. There is a positive and very significant influence between organizational culture and organizational commitment together with employee performance.

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are prepared to meet the financial reporting needs of micro, small and medium entities. This research is intended to find out how the implementation of accounting based on SAK EMKM on the financial reports of Micro, Small and Medium Enterprises in the City of Surabaya. This study uses a qualitative descriptive research method. Collection is obtained by using interviews and documentation. The conclusion from this study is that informants have not fully used SAK EMKM in their financial reports and there are names that are not appropriate, such as business profit/loss performance, balance sheets, routine expenses and items that are not in accordance with SAK EMKM provisions. This is due to the low sense of interest in preparing financial reports and the lack of counseling about SAK EMKM for MSMEs.

PT XNX is a leading company operating in the food and beverage industry in Indonesia. This company produces based on demand, so the level of employee performance productivity is very important. There are many factors that influence worker productivity, such as experience, knowledge, and age. This research was conducted in the production department for 5 (five) months. The primary data collection method is by making direct observations in the field and using the time and motion study method, a systematic study of work systems with the aim of developing better systems and methods, standardizing systems and standards for determining time standards and selecting operators with a Lean Manufacturing approach, namely waste. or waste to increase labor productivity in the Production department area. The results were obtained in the form of recommendations for improvement, namely by optimizing productivity by means of operator efficiency from initially 6 people to 5 people, where before improvements were made, labor productivity was 53.11% in dissolving soy sauce, after improvements were made, labor productivity was 74.84. %. This has an effect on cost savings of IDR 4,515,133 for 26 working days, each day amounting to IDR 173,548. Therefore, there are 3 shifts in one day, so the total daily income is IDR 520,644 or a cost savings of 16.63%.  

This research explores the evaluation of financial performance in banking companies through financial ratio analysis and case studies. Analyzing three banks – BNI, BRI, and Bank Mandiri – reveals variations in stock prices, financial efficiency, and net profit performance. The conclusion is that BNI's stock is undervalued, BRI's is overvalued, and Bank Mandiri's situation is mixed. Although debt ratios are safe, both ROA and ROE fall below standards. However, operational efficiency is reflected in a healthy NPM. This study provides in-depth insights into the complexity of banking companies' performance.