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This study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, monitoring, and employee performance of the effectiveness of credit granting at the banking companies in BUMN Bank. Data collection  methods  are  done  by  survey and questionnaires. The number of respondents in this study was 40 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regression model used is fit, if the significant value>α = 0.05 then the hypothesis is rejected, which means the regression model is not fit. If the significant value <α = 0.05, the hypothesis is accepted, which means the fit regression model. F test results show a significant value of 0,000 which means less  than  0.05  then  the  hypothesis  is  accepted,  which  means  four  independent variables namely the control environment (X1), information and communication (X4), monitoring (X5), and employee performance (X6) simultaneously have a positive effect and risk assessment (X2), control activities (X3) simultaneously have a negative effect on the dependent variable, namely the effectiveness of credit (Y). From the results of the t test it can be seen that four independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4), monitoring (X5), and employee performance (X6) have a partially positive and negatuve effect on the dependent variable namely the variable the effectiveness of granting credit (Y) because it has a significantly smaller value of 0.05

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

This study investigates the use of formative assessments in improving student learning outcomes in mathematics. The research focuses on how regular, low-stakes assessments help teachers identify student misconceptions, provide timely feedback, and tailor instruction to meet students' needs. The study finds that formative assessments lead to higher student performance, particularly in understanding complex mathematical concepts. The paper explores various formative assessment techniques, such as quizzes, peer reviews, and self-assessments, and their effectiveness in fostering student learning and achievement in mathematics.

This research investigates the pivotal role of Emotional Intelligence (EI) in mitigating employee turnover from a psychological perspective. Emotional Intelligence—encompassing self-awareness, empathy, and stress management—is identified as a crucial factor in enhancing job satisfaction and organizational commitment, thus influencing employee retention. Employing a library research methodology, the study reviews existing literature on EI's impact on reducing turnover and highlights how high EI levels contribute to lower turnover rates by improving job satisfaction and fostering a stronger commitment to the organization. The study finds that employees with elevated EI are adept at managing workplace stress, fostering positive relationships, and aligning with organizational values. This alignment enhances their job satisfaction and commitment, leading to reduced turnover rates. The findings have practical implications for organizations, suggesting that integrating EI assessments into recruitment processes, developing EI training programs, and creating supportive work environments can significantly improve employee retention. Prioritizing EI development helps in building a more resilient and engaged workforce, thereby contributing to organizational stability and performance.

The development of information systems is now widely used in the business world, both in the living environment and even in the work environment, such as the use of the attendance information system at PT PLN PERSERO. Attendance in an agency is an important factor in human resource management. Accurate and objective information regarding an employee's attendance can present the quality and productivity of performance, determine the size of performance allowances and the general level of employee discipline in the agency. The process of recording and reporting employee absences is a repetitive process that is used at certain times such as entry time, departure time and holidays. It is recommended that audits of this system be carried out periodically or annually, so that the expected level of maturity can be achieved, and as a whole, not just the attendance information system, so that all aspects of work operations can also be evaluated so as to improve employee performance in general. From the results of the maturity level assessment, several findings were obtained in each domain studied, namely with the EDM03 domain having a value of 3.00, it was found that information and data security problems needed to be improved, with the EMD05 domain having a value of 2.93, problems were found that there were no written regulations that could be used as a reference, with domain AP015 with a value of 3.13 found a problem that there was still a difference between cost allocation and actual costs with domain 1P012 with a value of 3.07, a problem was found that there were no risk response regulations available, with domain DSS02 with a value of 3.13 there were no written regulations that could be used as a reference.

This research is motivated by the results of preliminary observations that there are still service programs that have not been realized according to the specified time. Most people feel that the services provided by the village head and his staff have not yet touched the real needs of the community. Lack of awareness from local village government officials in the service process. The method used is a qualitative descriptive research method. The population in this study was 8 people. The sampling technique used the total sample technique, thus the sample in this study was 8 people. The data collection technique used a questionnaire. The results of the study are as follows: The Leadership of the Head of Cikunir Village, Singaparna District, Tasikmalaya Regency in Activities So far, it has been in accordance with the main function of the leader by carrying out his leadership properly and correctly, meaning, based on the rules of the game that have been agreed upon and determined by the organization. such as the preparation of the vision and mission and goals of the organization, so that from planning to accountability is directed at the goals that have been set, becoming a motivator, decision maker, performance assessment, dynamic and catalyst for the organization, stabilizer and supervisor. The implementation of public services in Cikunir Village, Singaparna District, Tasikmalaya Regency, has been in accordance with the Decree of the Minister of Administrative and Bureaucratic Reform Number 63 of 2004 concerning Minimum Service Standards, such as in terms of transparency, accountability, conditional, participatory, equal rights, and balance of rights and obligations. The obstacles faced by the village head in improving public services in Cikunir Village, Singaparna District, Tasikmalaya Regency, are human resources, facilities and infrastructure, education and human resources skills. Efforts that have been made by the Village Head in Improving Public Services in Cikunir Village, Singaparna District, Tasikmalaya Regency, are improving the quality of human resources through education and training; adding/completing service facilities and infrastructure; and improving employee skills through on the job training.

Career management is a crucial process for both individuals and organizations. For individuals, it facilitates the achievement of career goals and enhances job satisfaction. For organizations, it aids in attracting, developing, and retaining qualified employees. This study delves into the factors influencing career management, encompassing individual factors (abilities, skills, interests, values, and personality), organizational factors (organizational culture, structure, career opportunities, and career policies), and environmental factors (economic, socio-political, and technological conditions). The findings demonstrate that effective career management can enhance employee career effectiveness, job satisfaction, and organizational performance. The study also provides recommendations for improving career management, including regular career assessments, career development program development, information and training, a supportive organizational culture, and encouraging employees to proactively manage their careers. Further research is warranted to develop more effective and contextual career management models and investigate the impact of career management on other factors such as organizational commitment, employee turnover, and gender equality in the workplace.    

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.

This research discusses the importance of teamwork in improving employee performance in a company. Teamwork is an effective way to unite all employees in achieving company goals with better results. Several important aspects of teamwork include clear goals, open and honest communication, cooperative decision making, and an atmosphere of trust. Research shows that teamwork has a positive influence on employee performance, especially in teams involved in complex knowledge work. Other factors that influence employee performance include competence, work motivation, leadership, and work environment. Employee performance assessments are carried out to improve work quality, career development and compensation adjustments. This research uses qualitative methods with literature studies to explore information from various relevant sources.

This study explores the application of green hydrogen technology for industrial decarbonization, focusing on its techno-economic and environmental feasibility. A quantitative approach was used, incorporating system modeling of a solar-based hydrogen production system combined with electrolyzers. The techno-economic assessment involved calculating the Levelized Cost of Hydrogen (LCOH), estimating capital and operational expenditures (CAPEX and OPEX), and evaluating the system's energy efficiency and hydrogen output. The environmental impact was analyzed using Life Cycle Assessment (LCA), comparing the carbon footprint of green hydrogen with fossil-based hydrogen. The results reveal that green hydrogen can reduce carbon emissions by up to 60% compared to fossil hydrogen, primarily due to the use of renewable energy for production. Additionally, the study found significant improvements in energy efficiency as electrolyzer performance and solar capacity increased. The LCOH is expected to decrease steadily as solar panel and electrolyzer prices continue to fall, enhancing the competitiveness of green hydrogen in the energy market. The findings also highlight the potential for heavy industries, such as cement and steel production, to transition from fossil fuels to green hydrogen, contributing to a cleaner industrial energy mix. This transition presents both environmental and economic benefits, with long-term savings from reduced fossil fuel dependency and lower production costs.

Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor.  The method used is quantitative method with a descriptive format. The results of these calculation of ratio are then compared with the standard of regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement. The purpose of this study is to determine the financial performance of the KSPPS Al-Hikmah years 2012-2015 in terms of the level of profitability, liquidity and solvency. The results showed that the financial performance KSPPS Al-Hikmah years 2012-2015 seen from the aspect of profitability, liquidity and solvency are generally still below the standard regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006. Although in terms of profitability is generally performed quite well, which is between the standard value. KSPPS Al-Hikmah should make corrections to assets in order to make greater contributions in generating SHU, and is expected to increase the capital by attracting more customers cooperatives.    

Determining the provision of bonuses or rewards to employees plays a crucial role in maintaining the quality and motivation of employees. One effort that can be made to establish a bonus policy is by implementing the fuzzy Mamdani method as a systematic approach in determining employee bonuses, particularly at PT. ABC. By utilizing the fuzzy Mamdani method to process subjectivity in evaluations, it generates membership levels that allow for a more contextual employee assessment. Through the analysis of data involving various performance variables and bonus criteria, this research aims to present a fuzzy Mamdani system model that can support accurate and adaptive decision-making in determining employee bonuses. The results of this research and the evaluation of this model are expected to contribute significantly to the development of more effective bonus policies in the workplace of PT.

The rapid development of technology and communication has had a major influence on human life, making it easier to access information such as websites. The role of a website is very important for success, especially in higher education. Based on this, Nahdaltul Ulama Sunan Giri Bojonegoro University built a student credit point system (SPEKMA) where this system is able to make it easier to save credit point values ​​for each activity that is determined based on an assessment of the achievements and activities that have been achieved by a student. The aim of this research is to determine the quality of the student credit points system (SPEKMA) website using the Webqual 4.0 model and Importance Performance Analysis (IPA). This research uses Webqual as the basis for creating a questionnaire and Importance Performance Analysis (IPA) as an analytical tool in the form of Gap Analysis and Cartesian quadrants. This research used proportionate stratified random sampling with a total of 91 respondents who were active students at Nahdaltul Ulama Sunan Giri University, Bojonegoro. Based on the results obtained, it shows that the overall quality of the SPEKMA website of Nahdlatul Ulama Sunan Giri Bojonegoro University is not quite in line with user expectations. This is evident from the calculation results that the information quality variable results in a negative GAP gap (where the average importance value is greater than the average performance) with an average importance value of 4.12, an average performance value of 4.08. There are indicators that do not meet the interests and expectations of users.

This research investigates the impact of English language acquisition on transportation literacy among transportation management students. Through qualitative analysis of interviews and document analysis, the study explores how proficiency in English influences students' comprehension of key transportation concepts. The findings reveal that English language proficiency significantly enhances students' understanding of complex transportation topics, such as logistics, safety regulations, and multimodal transportation systems. Integrating effective language learning strategies, such as real-world scenarios and interactive activities, into transportation management courses can bridge the gap between language proficiency and transportation literacy. Additionally, innovative assessment methods, such as performance-based assessments, offer a more comprehensive approach to evaluating students' language proficiency and its application in transportation contexts. The study recommends ongoing professional development for educators, collaboration with industry partners, and the promotion of multilingualism to enhance transportation literacy among students. By adopting these recommendations, educational institutions can ensure that transportation management students are equipped with the necessary language skills to succeed in an increasingly globalised and diverse transportation industry.

The aim of this research is to determine and assess the level of health of the company PT Semen Indonesia TBK as one of the companies in Indonesia and to measure its overall performance, so that the company can shine and be useful improve its quality. This research uses quantitative methods. This assessment tool is an adaptation of the Liquidity Ratio, Solvency Ratio, Profitability Ratio methods.The object of this research is the company PT Semen Indonesia TBK. This research method uses a quantitative descriptive method. The results of the research found that there was a decline in 2023 in the Quick ratio which decreased on a scale below 1, namely 0.949, which means that the company is considered unable to fulfill or pay debts smoothly in the cycle operational, the solvency ratio is in a stable condition because the company can demonstrate its ability to pay its obligations, the profitability ratio is considered very small because the profit received is still far from the 5% scale and it can be said that the profit value is not healthy. It is hoped that PT. Semen Indonesia Tbk can pay attention to and analyze the financial ratios produced based on periodic financial reports, so that PT. Semen Indonesia Tbk can improve its finances significantly

This research aims to look at the phenomenon of school principal management in improving teachers' pedagogical and professional competence. Principal management includes planning, implementation, supporting and inhibiting factors and evaluation carried out by the principal. This research uses a qualitative phenomenology approach which was carried out at State Vocational High Schools in Jambi Province. Data collection techniques include interviews, observation and documentation. The research was carried out at SMK Negeri 4 Sarolangun, SMK Negeri 4 Jambi City and SMK Negeri 4 Tanjung Jabung Timur. Research subjects included school principals, deputy principals, heads of skills programs, teachers and school staff. Research results: (1) principal planning in the form of teacher needs analysis, in house training, teacher internship program, bringing in guest teachers, upskilling and reskilling programs, (2) implementation includes: learning planning, application of learning methods, classroom management, professional development , collaboration with colleagues, curriculum understanding, use of educational technology, teacher skills development, educational research and measurement and evaluation. (3) The supporting factors are: leadership commitment, teacher empowerment, providing space for teachers to develop initiatives. Meanwhile, the inhibiting factors are budget limitations, resistance to change, unavailability of human resources, teachers' insufficient ICT capabilities and lack of support from related parties. (4) Evaluations carried out by school principals include teacher performance assessments, evaluation discussions with teachers, training and professional development. Based on the research findings, it was concluded that management was carried out directly by the school principal in improving the competency of State Vocational School teachers in Jambi Province. Recommendations were submitted to the Indonesian Ministry of Education and Culture, the Jambi Provincial Education Office and the Industrial and Business World to develop teacher competencies in accordance with industry needs.

This research aims to investigate various aspects including teachers' comprehension of the learning process, its application in teaching, outcomes assessment, obstacles encountered by teachers in teaching, and strategies to address these hindrances when implementing Pancasila and citizenship education using a scientific approach in elementary schools. This study adopts an evaluation research methodology employing mixed methods, drawing from the Facial Expression Evaluation Model and Sequential Exploratory Design. Data collection techniques encompass interviews, questionnaires, observation, and documentation. The findings of the research indicate that: (1) PPKn teachers exhibit a strong understanding of the scientific approach, with 66.66% categorized as highly proficient. (2) The implementation of the scientific approach in elementary schools is highly commendable, with 74.92% falling into the high proficiency category. (3) Student performance and teacher efficacy in PPKn learning at the elementary level are deemed highly satisfactory. Teacher efficacy, measured by student learning outcomes, stands at 66.66%, indicating excellent performance. (4) Teachers perceive minimal obstacles in implementing the scientific approach. (5) Efforts made by teachers to address obstacles encountered in implementing the scientific approach are highly commendable.

Recognizing outstanding students is an essential strategy to encourage learners to improve their academic performance and overall learning quality. However, the process of selecting the best students at SMK Negeri 1 Raman Utara still encounters significant challenges due to the complexity of the evaluation criteria, which include academic achievement, attendance, participation in extracurricular activities, and student behavior. The current manual selection method is considered less effective because it is time-consuming and susceptible to subjectivity in decision-making. This study aims to address these issues by developing a technology-based Decision Support System utilizing the Simple Additive Weighting (SAW) method. SAW was chosen for its efficiency in solving multi-criteria problems through matrix normalization and preference weighting for each alternative. The development process includes requirement analysis, system design, and the implementation of an automated ranking mechanism for student candidates. Based on the testing results, the implemented system can process assessment data rapidly and produce accurate and objective rankings of high-achieving students. The system offers a practical solution for the school by enhancing transparency and validity in the selection process, minimizing human calculation errors, and supporting more equitable and data-driven decision-making.

This research is motivated by the existence of a high level of public trust in banking is closely related to the assessment of banking performance in terms of liquidity ratio analysis. The purpose of the study is to determine the level of bank liquidity and what policies will be carried out by banks against the ratio results. The method used in the research is the literature review method with data in the form of references to evaluate liquidity ratios in banking. The results obtained in this study from Table RQ1 the types of liquidity ratios that are often used in measuring the level of banking liquidity are the quick ratio and cash ratio. While Table RQ2 the advice that can be given is that banks must be able to pay attention and evaluate their assets. So it can be concluded that in general the types of liquidity ratios that are often used to calculate the level of bank liquidity are the quick ratio and cash ratio and further banking policy suggestions to use more diverse types of liquidity ratios. Ajmadayana, C. P., Akmalia, Z., & Hasibuan, A. F. (2022). Analisis Rasio Likuiditas dan Solvabilitas pada Bank Muamalat Indonesia Periode 2019-2020. Jurnal Ekobistek, Volume 11 No.3, 179-185. Fathurrahman. (2022, March). Banking Perfomance Analysis Based On Liquidity Ratio. Nusantara Hasana Journal, Vol.1 No.10, 141-145. Harahap, & Safitri, S. (2015). Analisis Kritis Atas Laporan Keuangan. Jakarta: PT. Rajagrafindo Persada. Harianto, S. (2017). Rasio Keuangan dan Pengaruhnya Terhadap Profitabilitas Pada Bank Pembiayaan Rakyat Syariah di Indonesia. Jurnal Bisnis dan Manajemen, 41-48. Iryani, L. D., & Herlina. (2015). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, Volume 1 No. 2, 32-40. Jumingan. (2006). Analisis Laporan Keuangan. Jakarta: Bumi Aksara. Kasmir. (2015). Bank dan Lembaga Keuangan Lainnya. Jakarta: PT Raja Grafindo Persada. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT. Rajagfrindo Persada. Khotimah, I. C. (2021). Analisis Dampak Pandemi Covid-19 Bagi Rasio Likuiditas Bank Bukopin Syariah. Jurnal LARIBA Jurnaal Perbankan Syariah, Vol. 2 No. 02, 28-41. Masita, N., Hariatih, & Nianty, D. A. (2023). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk. Jurnal Manajemen dan Akuntansi, Vol. 1 No. 2, 203-214. Nurul, Suharti, T., & Nuhayati, I. (2020, Mei). Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Rentabilitas Pada Sektor Perbankan. Jurnal Ilmu Manajemen, Vol.3 No.2, 146-159. Ottay, M. C., & Alexander, S. W. (2015). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT. BPR Citra Dumoga Manado. Jurnal EMBA, Volume 3 No.1, 923-932. Pangemanan, I. W., Karamoy, H., & Kalalo, M. (2017). Analisis Rasio Likuiditas, Leverage dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Bank Central Asia, Tbk. Cabang Manado. Jurnal Riset Akuntansi Going Concern, Volume 12 No. 2, 25-34. Permana, I. S., Halim, R. C., Nenti, S., & Zein, R. N. (2022). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Aktiva: Riset Akuntasi dan Keuangan, Volume 3 No.3, 132-139. Ramadhanty, T. N., Musriha, & Noviandri, I. (2021). Analisis Rasio Keuangan terhadap Kinerja Keuangan pada PT.Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. Jurnal Ekonomi dan Bisnis, Volume 1 Nomor 3, 183-188. Setia, I., Clasissa, R., Nenti, S., & Zein, R. N. (2022). Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas, Solvabilitas, dan Profitabilitas pada PT. Bank BNI (Persero) Tbk. Jurnal Aktiva: Riset Akuntansi dan Keuangan, Vol.3 No.3, 132-139. Sihombing, C., Damanik, E. O., & Sriwiyanti, E. (2019). Pengaruh Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Bank Perkreditan Rakyat Eka Prasetya Pematangsiantar. Jurnal of Accounting USI, Volume 1 No. 1, 12-22.  

The performance of equipment, especially in sub-district areas, is a strategic issue because improving bureaucratic performance has broad implications. A study of the performance of local governments, especially those involved in providing public services, has strategic value. Information regarding bureaucratic performance and the factors that shape bureaucratic performance is of course important to know so that policies to improve bureaucratic performance can be formulated. By improving performance, it is hoped that it can improve the level of public trust in the government. Furthermore, to analyze device performance requires some kind of performance measurement device based on balanced results to measure success in meeting goals and objectives. Therefore, a number of indicators are needed to assess performance. Performance measurement is a useful tool in efforts to achieve goals. Through performance measurement, an assessment process can be carried out regarding the achievement of predetermined goals and performance measurement can provide an objective assessment in making management decisions. Apart from that, through performance measurement, the success of a government agency can be seen from the agency's capabilities, based on the resources it manages in accordance with the plans that have been prepared.