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The progress of a nation is greatly influenced by the contribution to education. Education is expected to be able to make a truly intelligent society, so it will gives the nuances of intelligent life and will progressively shape independence. Such a nation community is a big investment to struggle out of the crisis in the face of a globalized world. In facing today's global world, the task of educators as professional teachers is not only to carry out learning in the classroom, but besides educating, nurturing and guiding the most important thing is to shape the personality of students who have the ability to prepare and develop themselves as critical and creative human resources. . most important is to educate and As educators, teachers convey knowledge and skills to students using certain methods so that knowledge or skills can belong to these students, therefore professional educators are educators who are always trying to improve their performance, by increasing their competence as educators. The embodiment of the competence of these educators is the responsibility of education, especially to prepare students to become intelligent and creative subjects in order to achieve maximum learning achievement. One indicator of the achievement of learning objectives can be identified by looking at the level of learning achievement obtained by students. Purwanto stated that learning achievement is a change in student behavior as a result of learning. The change in behavior was caused because he achieved the use of a number of materials provided in the teaching and learning process. This achievement is based on predetermined teaching objectives. The results can be in the form of cognitive, affective, and psychomotor changes.  

This study aims to determine the effect of human resource competency and information technology utilization on the quality of regional property reports (a case study at the Office of Communication, Informatics, and Statistics of West Sumatra Province). The method used in this study is quantitative, using primary data in the form of a questionnaire. In analyzing the data using SPSS 25 software, the sampling method used was purposive sampling of 52 ASN respondents from the Office of Communication, Informatics, and Statistics of West Sumatra Province. The analysis technique used is multiple linear regression. Based on the research results obtained, it shows that the competence of human resources and the use of information technology affect the quality of regional property reports at the Office of Communication, Informatics, and Statistics of West Sumatra Province..

Improving the quality of education is determined by the readiness of human resources involved in the education process. Teachers are one of the factors that determine the high quality of educational outcomes. Teachers are the most decisive component in the education system as a whole, which must receive central attention, because teachers are always related to any component in the education system. The same thing that is in SMKS PHT Cianjur with the targets and achievements of graduates that are matched with the industrial world, SMKS PHT Cianjur teachers must be equipped with appropriate skills. The results of the study found that competence has a positive effect on teacher performance.

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

Human resource management (HR) has a very important role in managing human capital and talent management in organizations. The presence of qualified and professional human resources can become strategic players in achieving organizational goals and improving individual and collective performance. This study aims to examine the function of HR as a strategic player in human capital management and talent management. This study uses a qualitative descriptive research method by collecting data through interviews, observation, and analysis of related documents. Respondents to this study were HR managers, employees and team leaders working in various companies in the private sector. The collected data were then analyzed using a thematic approach. The results of the study show that the function of HR as a strategic player in human capital management includes the process of recruitment, selection and appropriate placement, competence development, performance management, as well as coaching and fair rewards. Good human resources can help organizations manage human capital effectively, increase productivity, and build a positive organizational culture. In addition, the function of HR as a strategic player in talent management involves identifying and developing individual potential, creating clear career paths, managing knowledge and experience, and leadership development programs. Human resources who are able to manage and utilize existing talent will help the organization face the challenges of intense competition and ensure long-term sustainability.

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.  

The company certainly has human resources as managers in organizing, managing and developing a strategic plan for the company's goals. In realizing these goals the most important thing is how the competence and performance of employees in the company. As an effort to improve employee performance, it must be supported by all components and the most important factor is increasing employee competence. The purpose of this theoretical review study is to find out how work competence influences the performance of employees in the company. The method used is a theoretical review by analyzing and comparing existing theories. The result of this theoretical review is that work competence greatly influences employee performance. The effect of competence on performance can be seen from the level of competence which has practical implications in human resource planning. It can be concluded that there is an influence of work competence on employee performance. The performance and effectiveness of employees in carrying out their duties is largely determined by competence. Companies are expected to always improve employee performance through training employees with their respective competency standards. This is because success in a company is influenced by the basic performance of employees obtained from the level of education, abilities and expertise possessed by these employees, so that they can contribute effectively and efficiently to the company.

Education and training have a strategic role in improving the quality of human resources, namely civil servants who are professional both in terms of competence, attitude and expected behavior in accordance with their respective duties and roles. The objectives of education and training have an influence on employee performance, this can be seen from the objectives of the training which are in line with performance measurement indicators. The purpose of this theoretical review is to find out how the functions and roles of education and training affect the improvement of employee performance skills in companies. The method used is a theoretical review by analyzing and comparing existing theories. The results of this theoretical review are in carrying out the roles and functions of education and training to improve employee performance skills by increasing human resources, advancing science and technology, and increasing the quality development of company quality. It can be concluded that the role and function of education and training is an activity of a company that intends to be able to improve and develop attitudes, behavior, skills and knowledge of employees in accordance with the wishes of the company in improving employee performance. For agencies or companies, it is also necessary to encourage the development of the basic capabilities of existing employees. The education and training carried out by the company is beneficial for the company, employees, and improves performance and performance in good quality.

An education system without functioning education management or management is unlikely to be able to foster school growth. Management procedures must be implemented systematically and dynamically in the National Education System. The principal as a manager with executive and leadership functions needs to align his internal capabilities in responding to the pressing needs of his environment. Managerial is a process or framework that involves guiding or directing a group of people towards organizational goals or real purposes. For the sake of achieving a successful institution in the realm of education, of course, it is very much determined by the quality of the teacher's performance guided by the Principal. Specifically, this research is intended to explore, analyze and obtain data on planning, organizing, implementing and evaluating the managerial implementation of school principals in improving the quality of teacher performance at Masagi Islamic Middle School, Sukabumi Regency. This study uses a descriptive method with a qualitative approach. Data collection techniques are carried out through observation, interviews and documentation. The research subject is the principal of the school. The results of the research, namely: (1) Planning has been carried out in accordance with applicable guidelines, (2) Organizing is carried out in a balanced manner by prioritizing performance, competence and rank order, (3) Implementation of managerial competencies by seeking effective learning, (4) Evaluation school principals in improving teacher performance by carrying out monitoring and evaluation of each activity that has been carried out, making reports on program implementation and following up on evaluation results. The obstacles faced in efforts to improve teacher performance professionally include the problem of limited human resources in implementing teacher professional capacity building.

The competence of human resources in the village government is important in building village development and community welfare. The role of village officials is one of the keys to realizing a developed village, considering that village officials are the link between the village community and the government in Indonesia. Therefore, it is important for village officials to have competence and skills so that developments in the central government can be channeled properly and thoroughly to the village community.  This study aims to analyze and measure what the effect of human resource competencies on employee performance and productivity is in the case study of the Kalisalak Village government through a qualitative descriptive approach where the analysis method used is using SWOT Analysis, namely Strenght (Strength), Weakness (Weakness) Opportunity (Opportunity) and Threat (Threat). This study found strengths and opportunities that can encourage the improvement of the work of village officials, but also found weaknesses and threats in it. Therefore, it is necessary to apply the right strategy so that the performance and productivity of village officials in serving the community is maintained

Superior human resources are needed by the village government in village development. The role of human resources is very strategic and important in achieving organizational goals. Therefore, improving the quality of human resources needs to be carried out by the village government. Skilled and expert human resources certainly have good performance and can help realize village development. The purpose of this research is to find out and analyze how the influence of human resource competence in improving employee performance is a case study in the Popongan Village Government. In this study using qualitative research with a qualitative descriptive approach. The analysis used in this study is to use SWOT analysis, which analyzes Strengths, Weaknesses, Opportunities and Threaths. This study found that the Popongan Village Government has strengths and opportunities that can improve employee performance. However, on the other hand it also has weaknesses and threats that can reduce employee performance. Then it is necessary to apply the right strategy to increase strengths and opportunities and reduce weaknesses and threats

This research is motivated by the results of preliminary observations that the Delegation of the Regent's authority to the Sub-district Head has not been running optimally. The improvement of public services is still not optimal. Limited facilities/infrastructure in the sub-district. The number of employees in the sub-district is still limited. Not all SKPDs that delegate authority have technical instructions for the implementation of the delegation of authority by the sub-district. The method used is a qualitative descriptive research method. The sampling technique uses a purposive sample technique, thus the sample in this study was 5 people. The data collection technique uses a questionnaire. The results of the study obtained are as follows: The Effectiveness of the Delegation of Part of the Regent's Authority to the Sub-district Head in Improving Public Services (Regent Regulation Number 18 of 2010 Concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head) has been implemented well, especially in the implementation of aspects of licensing, recommendations, coordination, coaching, supervision, facilitation, and implementation. The implementation of Public Services according to Regent Regulation Number 18 of 2010 concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head has been implemented well, such as in terms of service procedures, service time, service costs, service products, service facilities and infrastructure, and the competence of service officers. The obstacles faced by the Sub-district Head in the effectiveness of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the Sub-district in Ciamis Regency are Limited budget; Lack of facilities and infrastructure to support public services; Lack of human resources; Many human resources do not yet have competence; Lack of public awareness to make permits; not all technical instructions have been made regarding the delegated authority; There are still requirements that must be completed at the Regency level, whether permits must be made immediately at the sub-district, so that it hinders the completion process and the completion time becomes long. Meanwhile, the results of observations show that the number of service providers is still very limited, where each officer has their own main duties and functions. Efforts made by the Sub-district Head to overcome obstacles in the implementation of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the sub-districts in Ciamis Regency, are to increase the budget; complete and improve facilities and infrastructure to support services to the community; propose additional human resources; improve human resource competency through coaching and training; increase public awareness to make permits through socialization; request clear technical instructions regarding the delegated authority; in the completion process and completion time are made easier by assigning district employees to carry out services in the sub-district.

Science and technology will facilitate human work. However, on the other hand it will increase competition. In facing intense competition, it is necessary to have competent human resources. Students are expected to be academically prepared, in the form of knowledge and skill readiness to face increasingly fierce competition. One way to see student competence is to look at learning outcomes that can be represented by the exam scores taken. The midterm exam (UTS) is a form of exam which is an assessment component. By knowing the UTS scores, the lecturer knows the distribution of students in terms of academic competence. For this reason, it is necessary to group (clustering) using the k-means algorithm as a consideration for lecturers in forming student study groups based on UTS value clusters.

This study aims to analyze the effect of budget planning, human resource competence, procurement of goods/services and organizational commitment on budget absorption. The approach uses a quantitative approach with the type of data used in this study is quantitative data sourced from primary data. The sample in this study were 99 employees who work at UNNES. The analytical tool used is SmartPLS version 3.3.9. The results showed that budget planning, human resource competence, procurement of goods/services and organizational commitment had a positive effect on budget absorption

Anemia during pregnancy is still a global problem. The government synergizes with health workers to reduce the prevalence of anemia, one of which is by administering iron supplements. However, this alternative has not been able to reduce the incidence of anemia in Indonesia. Therefore, the aim of this study was to determine strategies to reduce the incidence of anemia in pregnant women. Qualitative research with a single holistic case study approach. Research informants were heads of puskesmas, midwives, nutritionists, ATLM, doctors, and anemic pregnant women. Data collection for 1 month. Data analysis using Miles and Huberman models. The data collection instruments were interview guides, study documentation, observations, logbooks and field notes. The results of this study, there are 4 themes namely: 1) increasing the competence of human resources; 2) providing more comprehensive health education and simpler word choices; 3) Educational media innovation by utilizing online platforms; and 4) husband and family support. Therefore, increasing human resources can be through training and technical guidance on the management of anemia during pregnancy and anemia hematology examination, utilizing social media platforms such as Instagram, TikTok, Youtube and Whatsapp. increased blood especially drinks that can block the absorption of iron. Also, husbands encourage and remind pregnant women to regularly consume iron tablets every day.

This study aims to analyze the effect of internal control, organizational commitment, human resource competence on cash receipts accounting information systems. The population in this study amounted to 183 people. The sample in the study was 40 using the method purposive sample. Hypothesis testing is known that the value of t arithmetic for internal control (X1) = 5,300 > t table 2,028 and level of significance 0,000 < 0,05 with β1 = 0,618 in a positive direction, meaning that internal control (X1) significant positive effect on the cash receipts accounting information system, then hypothesis 1 is accepted. t count for organizational commitment (X2)= 3,890 > t table 2,028 and level of significance 0,000 < 0,05 with β2= 0,365 ait means that organizational commitment has a significant effect on the cash receipts accounting information system, then hypothesis 2 is accepted. t count for human resource competence (X3)= 2,266 > t   table 2,028 and level of significance 0,03 < 0,05 with β3= 0,194 with a positive direction means that the competence of human resources has a significant positive effect on the cash receipts accounting information system, so hypothesis 3 is accepted.

This study aims to analyze "The Influence of Competence, Compensation, and Work Discipline on the Performance of Non ASN Employees (Study of the Regional Human Resource Development Agency (BPSDMD) of Central Java Province)". Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 71 respondents were employees at the Regional Human Resources Development Agency (BPSDMD) of Central Java Province. Based on the results of testing the competency variable has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 2.335 > 1.667 with a sig value. 0.023 > 0.05 and the regression coefficient (β1) is positive at 0.271 which means that the higher the employee's competency, the higher the employee's performance. So the hypothesis is proven. The compensation variable has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.613 > 1.667, with a sig. of 0.001 <0.05 and the regression coefficient (β2) is positive at 0.411 which means that the more satisfying the compensation given, the higher the employee's performance. So the hypothesis is proven. While the work discipline variable has a positive effect on employee performance. This is shown by the greater t-count value of t-table, namely 2.548 > 1.667, with a sig. 0.013 < 0.05 and the regression coefficient (β3) is positive at 0.285 which means that the higher the employee's work discipline, the higher the employee's performance. So the hypothesis is proven.

The development of business circumtances that always changes, leads companies to have competitive advantages in efficiency and effectivity. PT. Djinawi is a self-focused contractor company in optimalizing its human resources assets by adapting the empowerment to be successful in market competition. Such adapting of empowerment is viewed from four psychological empowerment dimensions that had been introduced by Spreitzer. Those foour dimensions are meaning, competence, self-determination, and impact. If all of these four dimensions, e.g., meaning, competence, self-determination, and impact is felt by employees, then the empowerment process will go through in good condition. This research used a holistic single case study, by using the technique of data collection by interview, direct-observation, and internal data of company. For the needs of mapping, a pra-case study had been carried out. From this research, it revealed that the adapting of empowerment can go through well, which viewed from the four dimensions, e.g, meaning, competence, self-determination, and impact that has been felt by employees. In line with it, from the triangulation may be obtained that the respondents also expressed some obstacles in project staff level. It can be concluded that if all of four dimensios, e.g, meaning, competence, self-determination, and impact could be felt by employees, then empowerment can go through well as well as make a company success in face against a tight of market competition.

The Government's goal to make Indonesia an Maritime Country must be supported by all elements of society, especially is from the education sector. As one of the maritime education institutions to improve competent human resources in its field, it needs training and supporting facilities and infrastructure. One way to increase competence is to supply cadets with capabilities in the field of operation and maintenance of ship machining. Synchronous generator is one of the important components in ship machining. Therefore, the ability to operate and maintain generators is absolutely necessary for cadets in the world of work. Standard selection of generator in the Shipbuilding Laboratory follows Government standards through the Ministry of Transportation Regulations. To choose the best electricity generator, a special method is needed. The solution to this problem is the use of the Analytical Network Process (ANP) to determine synchronous generators that meet the quality standards and specifications of stakeholders.By implementing ANP, the synchronous generator is obtained according to quality standards with the specifications desired by stakeholders. In applying ANP, weighting is based on criteria, namely: durability, maintenance, spare parts, specifications and price. Then obtained an electric generator with appropriate quality standards and specifications.Results of data processing using the ANP method obtained electical generator alternative selection with each weight is adalah CUMMINS GFS-C30KW 41,6 %, HARTECH HT35Y 33,9 %, and CATERPILLAR C2.2 24,5 %.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.