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This research aims to determine the influence of management accounting systems, management control systems, motivation and organizational commitment on the managerial performance of PT Wonojati Wijoyo. This case study was conducted at PT Wonojati Wijoyo in 2019-2021 which consists of variables (X) including: management accounting system, management control system, motivation, organizational commitment, variable (Y) managerial performance. The sampling technique uses a saturated sampling technique. The results of this research show that H1 the management accounting system has a significant effect on managerial performance, while H2 the management control system has a significant effect on managerial performance, H3 motivation has a significant effect on managerial performance, H4 organizational commitment has no effect on managerial performance. Based on the four equations, it proves that managerial performance has a high influence on the company.

Education and Training (DIKLAT) plays a vital role in developing individuals, especially in terms of improving employee performance. Studies have shown that TRAINING plays an important role in increasing employee performance. The aim of this research is to analyze the importance of the role of education and training in improving employee performance in Probolinggo district. This research uses a qualitative approach method where the data comes from observations and reading sources related to education and training. This research shows that education and training has various benefits, benefits for employees who carry out education and training, they can gain additional knowledge and improve their skills, and benefits for organizations that carry out education and training activities can get employees who are stratified, so that it has a good impact in the future progress of the organization..

The aim of this research is to explore the shadow economy in the Novel Pulang written which Tere Liye. The novel was analyzed using content analysis to find evidence and criticism of the shadow economy in the nation's economy, especially Indonesia. This research found that shadow economy is the main theme of this novel. Tere Liye very clearly defines the shadow economy and conveys to the reader what the shadow economy is all about become part of the world community, especially Indonesia. Not only that, GDP is an important indicator for measuring a country's economic performance. The research results show that the size of the shadow economy in Indonesia is still relatively high.

. Reward and punishment are very important in motivating nurse performance, because through reward and punishment nurses will become more qualified and responsible for the tasks given. This study aims to determine the relationship between reward and punishment and the work motivation of inpatient nurses at Bakti Timah Karimun Hospital. This research uses quantitative research using a correlational descriptive design and a cross-sectional approach. The population in this study were all inpatient nurses at Bakti Timah Karimun Hospital, namely 59 nurses. The sampling technique used total sampling where sample selection was carried out by determining all 59 subjects who met the research criteria. The method used in collecting data was by filling out questionnaires by respondents. Data analysis uses univariate analysis and bivariate analysis. The results of the research show that the reward frequency distribution is mostly in the high category at 54.24%, the frequency of punishment in the high category is 55.93%, the frequency of motivation in the high category of nurses is 50.85%. It is hoped that nurses will increase their knowledge about the applicable reward and punishment system through seminars/socialization in order to increase work motivation and control behavior that can reduce the effectiveness of nurses' performance.

This research aims to explore the role of performance management in improving the quality of education in schools. Quality education is an important aspect in achieving quality education goals, and performance management is considered an effective tool to achieve this. This research method involves literature study, secondary data analysis, and interviews with educational professionals. The research results show that performance management has a key role in improving the quality of education, through measuring, monitoring and improving the performance of teachers, students and educational staff. Implementing performance management in education can also increase school accountability, transparency and more effective decision making. In the era of digital education, information technology and performance management information systems can become valuable tools in managing data, evaluating and reporting educational performance. In conclusion, performance management has a very important role in improving the quality of education in schools. By implementing appropriate performance management strategies and practices, schools can optimize teacher and student performance, achieve better educational goals, and contribute to improving the overall quality of education.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

The purpose of this research is to determine the effect of reward and punishment on employee performance with work discipline as an intervening variable at PT. Sinar Galesong Pratama. The method used in this research is a quantitative approach carried out through data collection using questionnaires and data analysis. The population in this study was 102 employees, and the sampling technique in this study used saturated samples, where the entire population was sampled. The analytical method used in this research uses partial least squares (PLS). The results of the research show that there is a negative and insignificant influence of reward on work discipline, there is a positive and insignificant influence of punishment on work discipline, there is a positive and insignificant influence of work discipline on employee performance, there is a positive and significant influence of reward on employee performance, there is an influence positive and insignificant influence of punishment on employee performance, there is a negative and insignificant influence of reward on employee performance through work discipline, there is a positive and insignificant influence of punishment on employee performance.

One way that shareholders might evaluate financial performance is by looking at Economic Value Added (EVA). Economic Value Added (EVA) is a tool that this study intends to use to examine PT Indofood Sukses Makmur Tbk's financial performance. This study employs a quantitative approach to descriptive research. With PT Indofood Sukses Makmur Tbk as the study's subject. The quantitative data used in this study was gathered from secondary sources, including the IDX website and the yearly financial statements of PT Indofood Sukses Makmur Tbk for the years 2018–2022. Based on the data, it seems that PT Indofood Sukses Makmur Tbk. had respectable, although variable, financial success from 2018 to 2022 as measured using the Econoimic Value Added (EVA) technique. An EVA result that is positive indicates this. A good EVA shows that PTIndofood Sukses Makmur Tbk. is able to provide economical added value, the firm operates effectively, and the prosperity of shareholders grows; nonetheless, the company did achieve a negative EVA in 2022.

This paper aims to explore the impact of the implementation of green accounting and environmental performance on the financial performance of companies, with a specific focus on the mining and manufacturing sectors in Indonesia. The study delves into the challenges of environmental pollution and the necessity for companies to enhance profitability while improving financial performance. The research assesses the relationship between green accounting, environmental performance, and financial outcomes, aiming to provide insights into whether companies applying green accounting can enhance profitability through good environmental performance.

To anticipate market needs for new goods, effective communication is essential. Organizational communication in Islamic education also helps improve school performance. In an Islamic perspective, effective communication is when a message conveyed by a communicator is well received by the communicant. A good leader can make the company a calm and peaceful place. When one party in the organization feels disadvantaged, conflict can arise. This can happen because of differences in opinion, values, and character. In the Qur'an, humans are described as receiving a lesson directly from God, having a real enemy, Satan, and being able to carry a mandate. Leadership that is knowledgeable, strong, trustworthy and devout is very important. The results of this research indicate that effective communication plays an important role in organizations, Islamic education, and leadership. This research also provides an in-depth understanding of how effective communication relates to Islamic religion and organizations. It is hoped that the results of this research can help and improve the quality significantly, to increase the effectiveness of Islamic education and organizations.

This financial management and digital marketing assistance aims to provide knowledge of financial often experienced by UMKM entrepreneurs is ineffective financial management, and a lack of knowledge causes poor business performance. Not only that, but weak digital marketing knowledge is also a problem that is lacking in UMKM entrepreneurs. Therefore, it is necessary to have training and mentoring activities for financial management and digital marketing for local UMKM entrepreneurs. The implementation of this activity was carried out from July 24, 2023, to August 8, 2023. This activity was attended by two UMKM entrepreneurs. The methods the team used were counseling and mentoring. The results of this activity can increase knowledge and financial management, both properly and professionally.

The purpose of this research is to determine the influence of communication, teamwork, creativity on the performance of civil servants at the Paser Regency Regional Revenue Agency (BAPENDA). From the results of the validity test of 18 valid statements and the significant limit of rtable is 0.05 and the two-sided test, the rtable value is 0.2876 while rcount > rtable for each statement in this study. The results of the reliability test, the Cronbach Alpha value is 0.903, the N of items is 18. From the results of data analysis and data tabulation, it can be seen that the results of the regression equation are Y= 0.477+0.404 X1+0.245 X2+0.242X3. Based on the calculation results, the R value (correlation coefficient) of 0.842 is at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables communication (X1), teamwork (X2), and creativity (X3) on performance. employee (Y). The Adjusted R Square value (coefficient of determination) is 0.688 or 68.8%. This shows that the variables communication (X1), teamwork (X2), and creativity (X3) contribute or contribute an influence of 68.8% to the performance of civil servants (Y) at the Paser Regency Regional Revenue Agency (BAPENDA). Meanwhile, the remaining 31.2% was influenced by other variables not included in this research. The Fcount test results obtained a value of 34.796 with a significance level of 0.000 while the Ftable value was 2.82 (3:43). So Fcount is 34.796 > Ftable value is 2.82. This means that there is a joint influence between the variables communication (X1), teamwork (X2), and creativity (X3) on employee performance (Y).  The results of the t test obtained a Communication tcount (X1) value of tcount 3.094 > ttable 2.017 with a significance level of 0.003 < 0.05. So H0 is rejected and Ha is accepted. Teamwork (X2) tcount is 2.454 > ttable is 2.017 with a significance level of 0.018 < 0.05. So H0 is rejected and Ha is accepted. Creativity (X3) tcount is 1.983 < ttable is 2.017 with a significance level of 0.054 > 0.05. So H0 is accepted and Ha is rejected.

This research aims to determine the influence of reward, punishment, and work discipline on employee performance. The research strategy uses quantitative research methods with descriptive analysis. The data collection method is by distributing questionnaires online, which are measured using a Likert scale of one to five. The population of this study were employees of PT Steak Prima Indonesia, Jakarta City. The sampling technique is simple sampling. By using the Slovin formula, there were 109 respondents. The data analysis techniques used in this research are: outer model with calculations Convergent Reliability, Discriminant Validity, Composite Reliability, Cronbach's Alpha, and Inner Model with Calculations T statistic, R-Square, f-Square, and VIF, which use the SmartPLS (Partial Least Square) tool version 4.0.9.3. The results of this research show that reward, punishment, and performance appraisal have a positive and significant effect on employee performance.

The study aims to find out the impact on compensation, motivation, and the working environment in creating job satisfaction which in turn is expected to have a positive impact on employee performance. The method used in this research is a quantitative method with a descriptive analysis approach. The data was collected through the distribution of online questionnaires using the Microsoft Forms platform. The survey respondents consisted of 101 employees of different age ranges in one company. The data obtained from the questionnaire is measured using a Likert scale from one to five, which allows respondents to give the level of agreement or disagreement with statements related to compensation, motivation, work environment, job satisfaction, and employee performance. Data analysis is done using several steps, including the Outer Model and the Inner Model. Outer Models involve calculations of Convergent Reliability, Discriminant Validity, Composite Reliability, and Cronbach's Alpha. This aims to ensure the validity and reliability of the data used in the research. Meanwhile, the Inner Model involves statistical T, R-Square, f-square and VIF calculations using the SmartPLS (Partial Least Square) analysis tool version 4.0.9.3. Research results show that compensation, motivation, and the working environment have a positive and significant influence on employee job satisfaction.

This research aims to examine the influence of work ethic, communication and work motivation on employee work discipline. Work discipline is an important factor in increasing organizational productivity and performance. Factors such as work ethic, communication and work motivation have a significant role in shaping the level of employee work discipline in the work environment. This research uses a quantitative approach by collecting data through questionnaires distributed to 100 employee respondents from various backgrounds and levels of position. The collected data was analyzed using statistical methods such as regression to assess the relationship between the independent variables (work ethic, communication and work motivation) and the dependent variable (work discipline). The results of the analysis show that there is a positive and significant influence of work ethic, communication and work motivation on employee work discipline. The SmartPLS 4 application was also used in this research to assist in the analysis of the data obtained. The findings of this research provide an important contribution to human resource management and organizational development.

Social media plays an active role in providing positive and negative impacts on young people. According to Jannah (2020), as many as 48% or 130 million of the human population on earth use social media. Young people use social media to communicate and exchange information. By using qualitative research methods, it is hoped that the goals of students know that PIK-R exists as a forum for counseling. Salmiati, Hasbahudin in 2018 said that mentoring and counseling are strategies for solving student problems at school. Coupled with peer counselors who can help optimize counselor performance. However, in this study, the researchers found that there were students who did not know the role, function, or even extracurricular activities of PIK-R.

This research aims to describe the management of early childhood education at RA Annur Babalan. This research uses a qualitative approach and is descriptive in nature. The selection of research subjects was carried out using purposive sampling technique. Research subjects are managers, educators, students and parents. Data was collected through observation, interviews and documentation. Checking the validity of the data is carried out through diligent observation, participation and adequacy of references. The research results show that the RA Annur Babalan management program has been prepared in accordance with the institution's vision and mission by carrying out management functions including; implementation, supervision and guidance. Managers as leaders in carrying out management functions place great emphasis on cooperation based on sincerity, enthusiasm and high loyalty. Planning is carried out with strategic planning, preparing learning plans ranging from yearly, semester, monthly, weekly to daily. Organizing is carried out by coordinating tasks, opportunities, experiences and insights with open communication, holding regular meetings to discuss efforts to improve performance. Supervision is carried out by direct observation, through supervision, regular meetings with educators. Collaboration ends with parents, through monthly meetings (parenting), and partners related to RA. Assessment and evaluation is carried out by giving assignments, observations, daily notes, anecdotes, performance, work results and educational visits.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.