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This research aims to determine the effect of accountability and transparency of village funds on the quality of village financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency. This research uses quantitative methods with a descriptive approach, data collection techniques using questionnaires and the sample in this research was 30 village officials and members of institutional organizations in Pematang Lingkung Village, Bapatang Merangin District, Kerinci Regency. The technique for determining the sample is to use a saturated sample by taking the entire population as the research sample. Data analysis using descriptive statistics, research instrument testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the Accountability variable (X1) with a significance value of 0.143 > 0.05 and tcount of -1.509 <ttable 1.697 states that accountability has no effect on the quality of financial reports, the transparency variable (X2) with a significance value of 0.514 > 0.05 and tcount of 3.501 > ttable 1.697 states that the transparency variable has a significant effect on the quality of financial reports. Meanwhile, simultaneously with the value that Fcount is 6.789 > Ftable 2.96 and a significance of 0.04 <0.05 states that accountability and transparency of village funds has a positive and significant effect on the quality of financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency.    

Constantly changing business dynamics and changing customer preferences require company management to adapt. Customers who now have higher levels of wealth not only want efficient transportation, but also value comfort during travel. This means they need a comfortable vehicle, friendly service and a pleasant atmosphere to enjoy their trip. Therefore, companies must provide first-class service and satisfy their customers by highlighting added value compared to their competitors. The aim of the article is to analyze the application of authentic leadership in improving the quality of passenger service at PO. Haryanto Madura Division. The researcher used descriptive observational research methods. The descriptive research method is an Approach that aims to create an objective picture or description of a situation. .    

Financial management is a field of management related to planning, examining, controlling, managing and storing activities carried out by individuals, organizations or companies. The importance of understanding financial management strategies well is not only for workers who already have income, but also for students who will one day enter the workforce and will have their own income. Community service activities with the theme "Financial Management Strategies for Students" carried out at SMK Bina Patriot located in Bekasi were carried out through a seminar method by presenting speakers from lecturers and students. This activity was attended by class XII participants as many as 45 participants. With this seminar, it is hoped that students can understand the importance of planning, managing, and investing their money wisely so as to avoid financial problems in the future. Based on the results of a survey conducted as feedback on this activity, it can be seen that 64.3% of participants stated that this seminar was very useful

Stunting remains a public health challenge in Mataram City. The Population and Family Planning Control Agency (DPPKB) of Mataram City plays a crucial role in stunting prevention efforts, but the results have not been optimal due to a lack of cooperation and synergy among parties. The collaborative governance approach offers a solution by emphasizing the importance of cooperation and synergy among the government, communities, academics, and non-governmental organizations. The DPPKB has implemented this approach through the formation of the City Stunting Forum, involving various relevant stakeholders. The forum serves as a platform for coordination, synchronization, and collaboration in stunting prevention efforts. The implementation has yielded positive results, with a decrease in the prevalence of stunting from 23.6% in 2021 to 20.1% in 2023. This approach has proven effective in enhancing cooperation and synergy in stunting prevention efforts, and these efforts need to be continued to achieve the target of reducing stunting in Mataram City.

The increasing Covid-19 pandemic has resulted in a world health crisis. The Covid-19 virus can attack various age groups, starting from babies, toddlers, children, elementary school children, adults and even those who are very vulnerable, namely the elderly and elderly. The World Health Organization (WHO) has recommended a balanced nutritional menu during childhood. covid-19 pandemic. This means that every food menu must include complete nutrition, including macronutrients such as carbohydrates, protein, fat, as well as micronutrients from vitamins and minerals. Therefore, it is necessary to provide education through counseling about balanced nutrition for adults during the Covid-19 pandemic. This activity will be carried out on March 25 2022 in V-A Hamlet, Sambi Rejo Village, Binjai District. This extension targets 30 hamlet communities. The activity organizer started the education by explaining about balanced nutrition, Covid-19, and sources of nutrients that can be consumed during the Covid-19 pandemic to increase immunity and recovery. The activity organizer provided counseling for approximately 60 minutes and continued with a question and answer session. In this session, 5 people asked questions and discussed their experiences in consuming certain sources of nutrients during the Covid-19 pandemic.

This article is a report study on the development of a learning school management model of Lhokseumawe Sukma National School and the promotion of educational standards with the aim of sustainable educational development. The research focuses on the school profile of Sukma Nation students and the achievements and challenges of the program in its implementation. The study is qualitative and uses survey methods. Information gathered through documents and interviews with relevant authorities, including focus group observations. The study also presents various manifestations of Sukma Bangsa school innovations. The results specifically show that institutional leadership is related to the implementation of five main categories of learning schools, which are personal leadership, shared vision, mental models, situated thinking and group learning. The order of applications according to the system can be seen in the changes in the behavior of the individual regarding information management, information sharing, interpretation and information search. In addition, the student and school management model has become an important part of achieving school effectiveness.

This study discusses the relationship between leadership style and the quality of teamwork in companies. This study uses literature review analysis to examine the concept of leadership style which includes authoritarian, democratic, and independent styles, as well as the concept of quality teamwork (TWQ). The results of this study show that the right leadership style and good relationship between leaders and employees can affect the quality of teamwork significantly. Effective communication and collaboration between team members are the most important factors in improving the quality of teamwork. Therefore, Companies are encouraged to pay attention to the leadership style of a leader and improve and teamwork to achieve goals and improve overall employee performance.

The purpose of this research is to find out the influence of leadership style, organizational commitment, and job satisfaction on the performance of KPPBC TMP C Pangkalan Bun employees. The population in this study were 60 employees of KPPBC TMP C Pangkalan Bun. This sample was determined using a saturated sampling technique. The number of samples used in this research was 60 employees. This research data analysis tool uses multiple linear regression. The research results show that leadership style has no effect on employee performance. Organizational commitment has a positive effect on employee performance. Job satisfaction has a positive effect on employee performance.  

The problems examined in this research are related to social interactions between NU and Muhammadiyah in Sungai Korang Village. The two organizations can work together amidst bigotry and differences of opinion. The aim of this research is to determine the factors and forms of social interaction between the NU organization and Muhammadiyah in Sungai Korang village. This research uses a descriptive method with a qualitative research type. The data collection techniques are observation, direct interviews with experts in the field, and documentation. The theory used in this research is Gillin and Gillin's social interaction theory. This theory explains the factors and forms of social interaction in society in the form of activities that create cooperation between people, harmony and harmony in two organizations. The results of this research show that social interaction is influenced by several factors, including: Establishing family relationships, recognition of differences in understanding, high level of meetings, goals to be achieved together, wisdom from the leaders of both organizations who are always good role models. This research also found forms of associative interaction in the form of cooperation in the security sector, mutual cooperation in providing energy, materials and congregations to attend recitations, prioritizing good communication models when organizations make mistakes (accommodation). in any justification where others are invited to participate, or the marriage of different organizations (assimilation). Meanwhile, the dissociative form is competition in the form of words containing envy, and comparing organizations and contraventions can take the form of incitement.

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.

Leadership is an important factor that determines the success of an organization in achieving its goals. A leader needs to keep his behavior and ethics in conducting his leadership. By applying good behavior and ethics it can have a positive influence on the performance of employees in achieving the goals of the organization. The aim of this research is to understand that the implementation of ethics and leadership with behavioral approaches is highly influential to the organization. Through this qualitative research, it is expected that research can provide in-depth insight into ethics and leadership with behavioral approaches to organizations.    

This article discusses the management of labor costs in the public sector with a focus on the management of non-permanent employees (PTT) and outsourcing alternatives. This research highlights problems in personnel management, especially employee expenditure costs that must be borne by government agencies. This study reviews cost control systems, labor costs, and methods for managing honorary staff costs in government. The findings show that outsourcing is more efficient than recruiting PTT or temporary workers as a solution to control labor costs. Additionally, this paper recommends Activity Based Costing (ABC) method for public sector organizations to provide valuable information related to detailed cost data. This research shows that decentralizing recruitment in local governments can improve efficiency, effectiveness and fairness, but can also lead to corruption and disparities in the distribution of human resources. Cost control, outsourcing, and the use of Activity-Based Costing (ABC) can help public sector organizations manage costs and increase operational efficiency. To achieve better governance, operational efficiency and effective cost control, public sector organizations need to consider the various strategies and methods described in this research.

Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS. The data used in this study is secondary data obtained from financial reports published on the website. There are 8 samples used in 2019 and 10 samples used in 2020 that fulfill the sample criteria. The results of the study based on the overall activity ratio seen from the average performance in both years were effective and good. In the efficient ratio, 2019 as a whole showed inefficient results, while 2020 showed efficient results. The ratio of amil funds in both years showed good performance. The overall liquidity ratio in 2020 showed good performance results compared to 2019. The growth ratio in 2020 showed good performance, while 2019 showed poor performance.

The purpose to be achieved from this study is to find out how efforts are made by librarians to improve the wearability of braille collections in the Library and Archives Office of North Sumatra Province. This research uses descriptive analysis method using qualitative approach. With data collection techniques, namely observation, interviews and documentation. The informant in this study focused on librarians who served as managers of braille collections at the Library and Archives Office of North Sumatra province. The results of this study obtained information that librarians of the North Sumatra Provincial Library and Archives Office have efforts to increase braille collections, namely: 1.) Promoting braille collections, 2.) Cooperation between libraries and disability organizations, 3.) Conducting counseling, 4.) Development and preservation of braille collections. Librarians' efforts in improving the wearability of braille collections are carried out so that braille collections can be put to good use by blind people.

This research adopts a qualitative approach with a literature review design, exploring the interaction between media and Public Relations (PR) during crisis situations. Utilizing secondary data sources such as journals and books, this study investigates the factors influencing the collaboration between media and PR, as well as effective communication strategies in crisis management. Data analysis identifies common patterns, themes, and trends emerging from the reviewed literature, providing a comprehensive understanding of the dynamics of the relationship between media and PR during crises. The research findings highlight the importance of transparency, prompt responsiveness, and solid collaboration between media and PR in effectively managing crises. The contribution of this study lies in deepening the understanding of the vital role of collaboration between media and PR in safeguarding the reputation and image of companies during crisis situations.

Hospitals must be able to adapt quickly and develop the right strategy to survive, to become a large and strong hospital is one of them by carrying out an acquisition strategy. However, the post-acquisition integration phase process is the most critical stage that often makes the industry fail in managing human resources and can cause employee anxiety to employee resistance. This research aims to analyze the influence of organizational identification and transformational leadership on employee identification and willingness to collaborate, as well as employee identification on willingness to collaborate in the post-acquisition integration phase at Grand Family Hospital. This research is quantitative correlation research. The population is all 127 nurses who work at Grand Family Hospital. The sampling method was random sampling and 127 respondents were used. Data collection used a questionnaire with analysis techniques using path analysis. The research results show that organizational identification and transformational leadership partially influence employee identification and the willingness to collaborate, and employee identification influences the willingness to collaborate. Simultaneously, organizational identification, transformational leadership, and employee identification influence the willingness to collaborate. Hospitals need to pay attention to the relationship between organizational identification, transformational leadership, and employee identification simultaneously. Integrating strategies and policies that strengthen these three aspects together can create a work environment that supports and motivates employees to work together effectively. Organizational identification, transformational leadership and Worker Identification have a significant effect on the willingness to cooperate in the post-integration phase of the acquisition.

The aim of this research is to determine the influence of Independence, Organizational Commitment and Transformational Leadership Style on Auditor Performance. This article reviews the factors that influence Auditor Performance, namely Independence, Organizational Commitment and Transformational Leadership Style, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Independence influences auditor performance; 2) Organizational Commitment influences Auditor Performance; and 3) Transformational Leadership Style influences Auditor Performance.

Social media has become an essential tool in the development of Micro, Small, and Medium Enterprises (MSMEs) in this digital era. This research aims to investigate the role of social media in supporting the growth and success of MSMEs. Through a comprehensive literature review, this study explores the various benefits obtained by MSMEs from the use of social media, including increased visibility and market reach, more intensive customer interactions, and enhanced brand awareness and business image. However, this research also identifies several challenges faced by MSMEs in leveraging social media, including limitations in digital knowledge and skills, as well as managing limited time and resources. Based on these findings, this study concludes that it is important for MSMEs to equip themselves with the necessary digital knowledge and skills, and to develop targeted and sustainable marketing strategies through social media. Additionally, support from government and non-profit organizations in the form of training, resources, and technical assistance can also help MSMEs harness the full potential of social media for their business growth. By overcoming these challenges, MSMEs can maximize the benefits of social media in supporting the growth and success of their businesses in an increasingly digital market.

The government implements the Regional Management Information System (SIMDA) with the aim of facilitating financial management to achieve reliable financial reports and as a reference in decision-making. The purpose of this study is to identify the impact of user understanding, top management support, and user interest on SIMDA implementation. The research adopts a quantitative approach by collecting primary data through questionnaires distributed to 72 respondents from 24 Regional Device Organizations (OPD) in Langsa City, using purposive sampling method. Data analysis is conducted through multiple linear regression using IBM SPSS 25 software. The study results indicate that user understanding has a significant impact on SIMDA implementation, while top management support and user interest do not have significant individual impacts. However, overall, user understanding, top management support, and user interest collectively have a significant impact on SIMDA implementation.

This research is motivated by the existence of an organization that does not accept or reject ulos in Toba Batak traditional activities, namely the Jehovah's Witnesses Tarutung congregation, where most of its members are people from the Toba Batak tribe. Jehovah's Witnesses in the Tarutung congregation have a different view from the non-Jehovah's Witness Toba Batak community regarding ulos. The aim of this research is to find out how Jehovah's Witnesses in the Tarutung congregation perceive the giving of ulos in Toba Batak traditional activities in Tarutung. This research uses a qualitative research method with the research approach used, namely the ethnographic research method. The data collection techniques used were observation, interviews and documentation. The results of the research show that Jehovah's Witnesses from the Tarutung congregation do not accept ulos in Toba Batak traditional activities because they view ulos as containing spiritual values that can bless human life and this is contrary to Biblical principles. However, Jehovah's Witnesses can receive or give ulos if it is simply given as a gift without having to give it in a manner that is in accordance with Batak customs. Jehovah's Witnesses in the Tarutung congregation have a good relationship with the community who receive ulos in Toba Batak traditional activities in Tarutung.