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This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

This research aims to determine the influence of work communication variables (X1), motivation (X2) and work environment (X3) on employee performance (Y) of UKM Elha Baby. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection obtained was 35 respondents from UKM Elha Baby. This research data was obtained through questionnaires, interviews and literature studies. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The results of the research obtained the multiple linear regression equation Y= -4.381 + 0.331X1 + 0.238 + 0.298 Work motivation has a partially significant effect on performance, with a sig. 0.048 > 0.05. The work environment has a partially significant effect on performance, with the result being a sig. 0.005 > 0.05. The F test results obtained Fcount results of 34,203 > from Ftable 3.28 with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that Communication, Work Motivation and the Environment simultaneously have a significant effect on the Performance of UKM Elha Baby Employees.

Image classification is widely used in everyday life such as in car steering, closed-circuit television (CCTV), traffic cameras, etc. The implementation of image classification can be done using several methods, including neural network and support vector machine models. The neural network method is able to find the right weights that allow the network to show the desired behaviour while the support vector machine method has many dimensions and can overcome linear and non-linear data. In this research, feature extraction was carried out using VGG16 to increase accuracy. This research aims to find out how to implement the neural network and SVM algorithms to classify images and determine the results of analyzing the performance of the two methods. The data used in this study is secondary data consisting of 10 types of large wild cats with a total of 2339 training image datasets and 50 testing image datasets. The research stages consist of data augmentation, model design, model training, and model evaluation. Classification with the neural network model produced an accuracy of 96% and the support vector machine model produced an accuracy of 96%, which means that in a consistent training environment, the two models have the same performance.

Stress is a common phenomenon experienced by university students due to academic and social pressures in the campus environment. This study aims to analyze the factors causing stress among students and its impact on their mental health. Using a phenomenological approach, data were collected through in-depth interviews and field observations with students from various backgrounds. The findings reveal that factors such as academic workload, adaptation to new environments, financial issues, and social pressures are primary sources of stress. This stress can lead to mental health issues, including anxiety, depression, and reduced academic performance. The study highlights the importance of campus interventions in providing mental support and developing stress management programs for students. With this understanding, students are expected to better manage stress, maintain mental balance, and improve their quality of life in academic settings.

PT Multicentral Aryaguna is a subsidiary of Indomobil Group which is engaged in the field of building management and rental service sector. The purpose of this study was to determine the effect of leadership style and punishment on the performance of employees of PT Multicentral Aryaguna East Jakarta. In this study, researchers used statistica quantitative analysis, multiple linear regression analysis and coefficient of determination analysis with the help of SPSS 25 software. The sample used in this study was a saturated sample of 40 employees. The results of this study obtained using the t test that leadership style partialy has a positive and significant effect on employee performance with a significant level of 0.032 <0.05 and t test results of 2.226> 2.024. Punishment partialy has a positive and significant effect on employee performance with a significant level of 0.000 <0.05 and t test results of 4.992> 2,024. Leadership style and punishment simultaneously have a positive and significant effect with a significant level of 0.000 < 0.05 and F test results of 35.176> 3.25 on employee performance.

This study, utilizing MindMeister, aims to examine the impact of using the mind mapping technique on the ability of 7th-grade students at SMP Negeri 1 Parbuluan to retell the content of a narrative text they have read. The research population consisted of 172 7th-grade students, with a sample size of 56 students divided into two groups: a control class and an experimental class, each comprising 28 students. The research employed a quantitative method with a true experimental design. The research instrument was a performance test, and the data were analyzed using a t-test. Based on the results, the average score of students’ ability to narrate the content of a narrative text using the close reading technique was 62.21, with a standard deviation of 6.33, which falls into the “poor” category. Meanwhile, the students’ ability to retell the narrative text using the mind mapping technique with the assistance of MindMeister was 80.07, categorized as “good,” with a standard deviation of 5.48. The data indicated an improvement in the average scores between the control class, which used the intensive reading technique, and the experimental class, which applied the mind mapping technique. Through hypothesis testing, it was found that Thitung > Ttabel, thus rejecting H0 and accepting H1. This means that the use of the mind mapping technique with the help of MindMeister positively influences the ability of 7th-grade students at SMP Negeri 1 Parbuluan to retell narrative texts.

This study, utilizing MindMeister, aims to examine the impact of using the mind mapping technique on the ability of 7th-grade students at SMP Negeri 1 Parbuluan to retell the content of a narrative text they have read. The research population consisted of 172 7th-grade students, with a sample size of 56 students divided into two groups: a control class and an experimental class, each comprising 28 students. The research employed a quantitative method with a true experimental design. The research instrument was a performance test, and the data were analyzed using a t-test. Based on the results, the average score of students’ ability to narrate the content of a narrative text using the close reading technique was 62.21, with a standard deviation of 6.33, which falls into the “poor” category. Meanwhile, the students’ ability to retell the narrative text using the mind mapping technique with the assistance of MindMeister was 80.07, categorized as “good,” with a standard deviation of 5.48. The data indicated an improvement in the average scores between the control class, which used the intensive reading technique, and the experimental class, which applied the mind mapping technique. Through hypothesis testing, it was found that Thitung > Ttabel, thus rejecting H0 and accepting H1. This means that the use of the mind mapping technique with the help of MindMeister positively influences the ability of 7th-grade students at SMP Negeri 1 Parbuluan to retell narrative texts.

Tujuan utama dari penelitian ini untuk mengetahui apakah Perilaku Inovatif memiliki efek mediasi pada hubungan antara Disiplin kerja , Budaya kerjam dan Pelatihan dengan kinerja. Data dikumpulkan dari 170 tenaga Kesehatan pada 10 Puskesmas yang berada di Wilayah Kabupaten dan Kota Madia Pekalongan, Provinsi Jawa Tengah. Responden dipilih dengan menggunakan teknik purposive sampling. Pemodelan persamaan struktural digunakan untuk menganalisis data yang dikumpulkan. Studi ini mengungkapkan: 1) Disiplin kerja berpengaruh signifikan terhadap perilaku Inovatif, 2) Budaya kerja berpengaruh signifikan terhadap kinerja, 3) Pelatihan mempunyai pengaruh signifikan terhadap kinerja , 4) Disiplin kerja berpengaruh signifikan terhadap kinerja, 5) Budaya kerja berpengaruh signifikan terhadap perilaku inovatif, 6) Pelatihan mempunyai pengaruh signifikan terhadap perilaku inovatif 6) Perilaku inovatif mampu memediasi hubungan Disiplin kerja, Budaya kerja, dan Pelatihan dengan kinerja. Penelitian ini merekomendasikan kinerja Pegawai Puskesmas di Pekalongan dapat ditingkatkan dengan meningkatkan disiplin kerja, Budaya kerja, dan Pelatihan melalui efek tidak langsung melalui variabel Perilaku Inovatif dari pegawai. Kata kunci: Disiplin kerja, Budaya kerja, Pelatihan, Perilaku Inovatif, Kinerja.   Abstract The main objective of this study was to determine whether Innovative Behavior has a mediating effect on the relationship between Work Discipline, Work Culture,  and Training with performance. Data were collected from 170 Health workers at 10 Health Centers located in the Regency and City of Pekalongan, Central Java Province. Respondents were selected using purposive sampling techniques. Structural equation modeling was used to analyze the collected data. This study revealed: 1) Work discipline has a significant effect on Innovative behavior, 2) Work culture has a significant effect on performance, 3) Training has a significant effect on performance, 4) Work discipline has a significant effect on performance, 5) Work culture has a significant effect on innovative behavior, 6) Training has a significant effect on innovative behavior 6) Innovative behavior is able to mediate the relationship between Work Discipline, Work Culture, and Training with performance. This study recommends that the performance of Health Center Employees in Pekalongan can be improved by improving Work Dicipline, Work Culture, and Training through indirect effects through the Innovative Behavior variable of employees.

Every company has a role for employees in carrying out all activities within a company. Employees are an important part that has a huge influence on the success of a company. Therefore, companies need to pay more attention to employee performance so that they are more active, especially in terms of compensation and career development. This research aims to determine the effect of compensation and career development on employee performance at PT. Inasentra Unisatya. The research method used is a quantitative approach. Data collection methods in this research are interviews, questionnaires and literature study. The population in this study were permanent employees of PT. Inasentra Unisatya in the field of personnel has 53 employees.. The sampling technique used was quota sampling with a sample size of 30 respondents. The data analysis techniques used are data quality testing, classical assumption testing, hypothesis testing, and coefficient of determination testing which are processed using the SPSS version 25.0 application.. The results of this research show that compensation partially has a positive and significant effect on employee performance. Career development partially has a positive and significant effect on employee performance. Simultaneously compensation and career development have a positive and significant effect on employee performance.

The type of data used in this research is descriptive quantitative. and the data source of data in this study is primary data, namely data collected and obtained by researchers directly either in the form of reports, documents, and interviews. This study uses financial ratio analysis techniques in the form of profitability ratios and liquidity ratios. The results showed that the financial performance analysis at PT Silvia Maindo SPBU 74.90209 Makassar as measured by the profitability ratio with indicators of GPM, NPM, ROA and ROE has increased every year which shows that the company PT Silvia Maindo SPBU 74.90209 Makassar is able to generate profits for the company. While the financial performance as measured by the liquidity ratio with the Current Ratio, Quick Ratio and Cash Ratio indicators shows that it is quite good even though it has decreased every year, the company PT Sailvia Maindo SPBU 74.90209 Makassar still shows the success of management in covering current debt by using liquid cash.

Human resource management is the development of human resources that functions in carrying out human resource planning, implementation, recruitment, training, employee career development and conducting initiatives for the organizational development of an organization or company. The purpose of this study was to determine the organizational culture and work discipline affect employee performance. In this study, researchers used statistical quantitative analysis, multiple linear regression analysis and coefficient of determination analysis with the help of IBM SPSS 25 software. The sample used in this study was a saturated sample of 40 employees. The results of this study obtained using the t test that organizational culture partially has a positive and significant effect on employee performance with a significant level of 0.002 <0.05 and t test results of 3.316> 2.022. Work discipline partially has a positive and significant effect on employee performance with a significant level of 0.001 <0.05 and t test results of 3.491> 2.022. Organizational culture and work discipline simultaneously have a positive and significant effect with a significant level of 0.000 <0.05 and F test results of 17,066> 3.25 on employee performance.

This study aims to examine “The effect of work motivation and salary on employee productivity performance”. The background of this research is the decline in productivity that occurred at PT Integra Indocabinet in 2012 and during the Covid-19 pandemic. The sample in this study were employees at PT Integra Indocabinet Sedati Sidoarjo East Java, totaling 100 people as respondents taken using the Slovin formula. The sampling technique used in this study is non probability sampling, namely techniques that do not buy opportunities or become samples. By using a questionnaire method 4 Likert scale. From the results of hypothesis testing, it shows that 1) motivation has no significant positive effect on employee performance when the t statistical test is carried out, 2) salary has a significant positive effect on employee performance, 3) motivation and salary on productivity simultaneously have a significant positive effect.

Sinar Inti Telaga was founded in 1986, then transformed into PT Serasi Autoraya in 1990 by introducing the trademark "Toyota A Car". PT. Serasi Autoraya (TRAC) is an international subsidiary. Tbk which is now widely known as one of the largest transportation and logistics service companies in Indonesia. The aim of this research is to determine the effect of compensation and work discipline on the performance of PT. Serasi Autoraya (TRAC) in this research uses independent variables, namely compensation (X1) and work discipline (X2) as well as the dependent variable, namely employee performance (Y). The population of this study were employees of PT. Serasi Autoraya (TRAC). The sample used the Puprosive Sampling method, data collection by collecting questionnaires online with Google from to 50 respondents. The method in this research uses quantitative statistical methods. Quantitative statistical analysis includes validity tests, reliability tests, multiple linear analysis. Other hypothesis testing includes classical assumption tests, including data normality test, multicollinearity test, heteroscedasticity test, T test, F test, and coefficient of determination test (R2). The data was processed using the SPSS (Statistical Package for Social Science) 25.0 photo windows program. The test results of the T (Partial) test on the compensation variable (X1) show that the sig 0.004 < 0.05 and t value 3,028 > 2,010 (t table) test results on the T (Partial) test on the work discipline variable, namely 0.000 < 0.05 and t value 6,081 > 2,010 (t table). The test results of the F test (Simultaneous) show that the sig value is 0.000 < 0.05 and the calculated f value is 49,966 > 3.19 (f table) and it can be concluded that compensation (X1) and work discipline (X2) have a positive and significant effect on performance employee (Y).

Maahad Tahfiz Al-Qur’an Darul Falah, Selangor, Malaysia, is an institution focused on Qur’an memorization for female students. Due to their intense activities, including memorization requiring high concentration, balanced nutrition is essential for supporting their academic performance and health. However, their nutritional intake has not been fully optimized. Initial observations indicated that some students have limited knowledge of balanced nutrition, which may affect their health and nutritional status. This community service program aimed to raise awareness about the importance of balanced nutrition through education, nutritional status checks, and counseling. The program included three main activities: (1) Nutrition education through lectures and interactive sessions, covering basic concepts of balanced nutrition, the food pyramid, and guidelines from the Ministry of Health Malaysia; (2) Nutritional status checks through height and weight measurements to calculate Body Mass Index (BMI), identifying students' nutritional categories and related issues; and (3) Nutritional counseling, conducted after the status checks, teaching students how to achieve or maintain an ideal weight and offering advice on healthy eating and lifestyle habits. The program, which involved 40 students, found that 60% of them had a normal nutritional status, while some were underweight (12.5%), overweight (20%), and obese (7.5%). The education and counseling sessions helped improve the students' understanding of the importance of balanced nutrition and provided guidance on how to maintain or achieve a healthy weight, supporting their overall health and academic.

The performance of an employee is the ability of each employee to perform the tasks assigned to them. Employee performance can affect the stability of the business. Where good employee performance affects the performance of the company. So, companies should pay attention to things that can improve employee performance like work environment and work motivation. This study aims (1) to determine the effect of work environment on employee performance of PT Bumi Asri Pasaman (2) to determine the effect of work motivation on employee performance of PT Bumi Asri Pasaman (3) to determine the effect of work environment and work motivation on employee performance of PT Bumi Asri Pasaman. This study aims (1) to determine the effect of work environment on employee performance of PT Bumi Asri Pasaman (2) to determine the effect of work motivation on employee performance of PT Bumi Asri Pasaman (3) to determine the effect of work environment and work motivation on employee performance of PT Bumi Asri Pasaman. This study uses a quantitative approach method with a sample population of 47 people. The sampling technique uses saturated samples, there are 47 respondents in this study. The data analysis method used is instrument test, test, classical assumptions, multiple linear regression test and hypothesis testing. The results of the research work environment and work motivation have a positive and significant influence on employee performance. The work environment and motivation together have a significant influence simultaneously on employee performance. While the results of the calculation of the coefficient of determination (R²) are known to be 0.419 or 41.9%, which means that the influence of the work environment and work motivation on employee performance is only 41.9% while the remaining 58.1% can be influenced by other variables not explained in the study.

The Office of the Ministry of Religious Affairs in Bogor Regency continues to strive to improve its performance and services. One of the efforts made is through a work training program for employees. The purpose of this research is to determine the influence of organizational culture and work training on employee performance. The research method used is a quantitative approach with data collection techniques using saturated samples or non-probability sampling, where the entire population is used as a sample. The population in question includes all employees of the personnel division of the Office of the Ministry of Religious Affairs in Bogor Regency, totaling 52 respondents, using a questionnaire measured on a Likert scale. In processing the data for analysis using SPSS 26 software with multiple linear analysis techniques, the research results showed that Y = 4.434, X1 = 0.402, and X2 = 0.361, which includes instrument tests, classical assumption tests, partial hypothesis tests with T values of 3.560 for X1 and 3.325 for X2. Simultaneously, both independent variables obtained an F value of 18.588. The coefficient of determination test indicated that the two independent variables have a 43.1% influence on employee performance

Quality of Public Service in Issuing Birth Certificates at the Population and Civil Registration Office of Gorontalo City. Undergraduate Thesis. Bachelor's Degree Program in Public Administration, Universitas Negeri Gorontalo. The Principal Supervisor: Dr. H. Rosman Ilato, M.Pd. The Co-supervisor. Dr. Irawaty Igirisa, M.Si. This study aims to evaluate and analyze public service quality in issuing birth certificates at the Population and Civil Registration Office of Gorontalo City. The study was conducted by assessing the service through the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. Furthermore, it was conducted using a qualitative research method, utilizing observation, interview, and documentation data collection techniques. The findings reveal that the overall quality of public service, specifically within the Population and Civil Registration Office of Gorontalo City, assessed across five dimensions, are as follows: Tangibles are found to be lacking in facilities and infrastructure, such as seating, parking space, additional computers, and other informational media beneficial to the public. Reliability is noted as a concern, as staff are unable to provide accurate timelines for document processing. Responsiveness is adequate, with staff demonstrating a responsive attitude toward serving the public. Assurance remains suboptimal due to issues with service timeliness, and empathy is adequately demonstrated, with staff maintaining courteous interactions. Based on this analysis, it can be concluded that the quality of public service in the issuence of birth certificate at the Population and Civil Registration Office of Gorontalo City is not yet optimal. The researcher suggests that future improvements in facilities and infrastructure, along with enhanced staff performance, will lead to more efficient and reliable document issuance, reducing the need for repeated follow-ups by the public.

This study aims to use financial indicators to determine the effect of regional gross domestic product on the performance of Sharia BPR in Lampung. This survey method uses a quantitative descriptive survey whether the performance of the Lampung BPR SYARIAH will be influenced by Lampung's economic growth between January 2020 to December 2021. The population and sample are all BPR SYARIAH registered with the Financial Services Authority (OJK), and there are 11 BPR SYARIAH in the Lampung study area. So it can be said that the influence of KAP (X1) NPF (X2) ROA (X3) BOPO (X4) FDR (X5) CASH RATIO (X6) triggers the GRDP (Y). %, the remaining 1% is caused by other unavailable factors. The result of the f-test is known as the probability statistic F (0.017600). Because (0.05), it can be said that KAP, PAP, NPF, ROA, BOPO, FDR, and CASHRATIO together have a major influence on GRDP. And the partial significance test shows the value of Prob. KAP Ha1 was rejected because 0.05 < 0.0731, indicates a negative relationship, Prob value. NPF Ha2 is accepted because 0.0191 < 0.05 indicates a positive relationship, Prob value. ROA Ha3 is accepted because 0.0681 < 0.05 indicates a positive relationship, Prob value. BOPO Ha4 is rejected because 0.1055 < 0.05 indicates a negative relationship, Prob value. FDR Ha5 is accepted because 0.0398 < 0.05 indicates a positive relationship, Prob value. CASHRASIO Ha6 is accepted because 0.0235 < 0.05 indicates a positive relationship.

Health services aim to maintain and improve the quality of health, as well as prevent and treat diseases in the community.This study aiming to analyze the legal certainty for health workers in health services, using the normative legal method. The data source comes from a literature review. The results of this study indicate that Law Number 17 of 2023 regarding Health brings significant changes to the legal certainty for health workers in Indonesia in terms of health services. Previously, legal certainty for health workers was spread across various separate laws. However, with the enactment of Law Number 17 of 2023, this legal protection has become more integrated and comprehensive. Updates regarding the protection of health workers include increasing the rights of health workers, including affirmation of compliance with professional standards and ethics. There are improvements in rights, salary, performance allowances, health insurance, and opportunities for self development. This protection is strengthened by giving health workers the authority to stop services if there is a violation of ethics. It is necessary to strengthen operational procedures and work standards that can be a reference for health workers in carrying out their duties, thereby reduce the risk of negligence that can result in criminal sanctions and additional regulations are also needed to ensure a fair legal mechanism for health workers in facing accusations of negligence, by considering ethics and professional aspects in their work.

The objective of this study is to analyze the impact of organizational commitment and job satisfaction on personnel performance, with work discipline as a mediating variable. The study population includes all 115 employees of the Support Company, Yonif 753/AVT Korem 173/PVB Kodam XVII/Cenderawasih, with a sample size of 98 respondents selected using the census method. Data were analyzed using regression analysis and processed with SPSS. The results indicate that organizational commitment and job satisfaction have a positive and significant effect on work discipline. Work discipline also has a positive and significant impact on personnel performance. Furthermore, organizational commitment and job satisfaction positively and significantly influence personnel performance. The Sobel test demonstrates that work discipline can mediate the effects of organizational commitment and job satisfaction on personnel performance