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This Mail Merge Learning Training aims to create letters to staff and teachers, understanding the use of Microsoft Access in creating letters. This Mail Merge learning is often needed in creating correspondence and for daily work at school. Microsoft Access software allows training for staff and teachers who must be personal and efficient, by using image and sound designs from separate sources into one Microsoft Access software. During this Mail Merge learning training, participants will be trained and taught about the concept of using Microsoft Access Software, preparation steps for creating Mail Merge using Microsoft Access Software in making letters using Microsoft Access Software, and merging data into Microsoft Access Software. This Microsoft Access Software learning training will also discuss the benefits of using Microsoft Access Software, including time efficiency and accuracy in training staff and teachers that will be created. Through a combination of theory and practical exercises, participants are expected to be able to master the steps in the letter-making learning training process that will be explained using Microsoft Access Software. The results of this training are expected to provide participants with the ability to create personal and efficient student animations, including education and other organizations. Thus, the introduction of this application contributes to increasing the effectiveness of communication in various activities involving the learning process.

Efficient management of aircraft parking stands is a critical element in maintaining flight safety at airports. As air traffic increases, the coordination and performance of the Apron Movement Control (AMC) team play a vital role in assigning parking positions to prevent operational delays and potential hazards. This study aims to evaluate the performance of the AMC team in managing parking stands at Yogyakarta International Airport using a descriptive qualitative approach. The assessment was based on five indicators proposed by Robbins & Judge: work quality, work quantity, timeliness, effectiveness, and independence. Data were collected through direct observation, semi-structured interviews, and documentation analysis. The findings indicate that the AMC team consistently performs its duties in accordance with established procedures, responds effectively to sudden operational changes, and demonstrates independent decision-making capabilities. These results highlight the crucial role of the AMC team in ensuring the safe movement of aircraft on the apron. However, challenges such as limited staffing and unanticipated schedule changes still require attention to improve overall operational efficiency.

This study aims to analyze the level of efficiency and effectiveness in managing tax revenues in Indonesia and its contribution to national economic development. Taxes are the primary source of state funding and play a crucial role in supporting development programs and welfare distribution. However, there remains a gap between tax potential and realization, indicating the need to evaluate the current tax administration system. This research adopts a descriptive quantitative approach using secondary data from DJP, BPS, and the Ministry of Finance covering the 2019–2023 period. The findings show that tax collection effectiveness has been relatively high in the last two years, as indicated by revenue realization exceeding targets. Nevertheless, efficiency remains low due to suboptimal digital systems and limitations in human resource capacity. Effectiveness is also strongly influenced by information technology and the performance of tax officials. The study concludes that tax reform focused on digitalization and transparency must be strengthened to support sustainable economic development. These findings have important implications for future fiscal policies and suggest opportunities for further research using mixed-method approaches.

The advancement of digital technology has driven the education sector to transform its information management and decision-making processes to become more effective. This study aims to examine the role of innovation in Management Information Systems (MIS) as a key support in the decision-making process within educational institutions. The research uses a qualitative descriptive approach, with data collection techniques including in-depth interviews, participatory observations, and documentation in several schools that have implemented MIS. Data analysis is conducted thematically to explore the effectiveness of MIS in supporting educational policy and operational management. The findings reveal that MIS has been implemented across various aspects of school management such as academic administration, finance, and reporting, significantly enhancing efficiency and transparency; it supports data-driven decision-making, enabling school principals and policymakers to make more accurate, measurable, and objective decisions; and although challenges such as limited digital infrastructure and human resource competencies exist, these can be addressed through training, mentoring, and the development of a technology-based work culture. Therefore, MIS proves to be an essential tool in establishing a modern, efficient, and sustainable education governance system.

This study aims to examine and compare the expenditure and income patterns between traditional market traders in Sukaramai Market and MMTC with street vendors operating around the State University of Medan (UNIMED). This study is based on the main differences between the two groups, especially related to business legality, sales location, and operational costs, which have the potential to affect business effectiveness and the economic welfare of the actors. The comparative quantitative method was used to collect data through questionnaires and Simple Random Sampling sampling techniques on 45 respondents, consisting of 30 market traders and 15 street vendors. The collected data were then analyzed using statistical inference techniques to obtain accurate and reliable parameter estimates. The results of the study show that market traders have an average income of IDR 9.37 million with expenses of IDR 6.7 million per month, so that the net profit obtained reaches IDR 2.67 million. Meanwhile, street vendors have an average income of IDR 7.2 million and expenses of IDR 5.53 million, so that their net profit is around IDR 1.67 million. Although market traders' expenses are higher, they still get a greater net profit. This study confirms that business location, legality, and management system factors significantly affect the efficiency and economic success of traders. This finding is very relevant as a basis for formulating fair and sustainable policies for empowering the informal sector, especially for small and micro traders in urban areas, in order to optimally improve their economic welfare.

Using a case study of the Food and Beverage industry listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, this study seeks to examine the partial impact of financial performance on stock prices through Earnings Per Share (EPS). Ratios like Return on Assets (ROA), Return on Equity (ROE), EPS, and share prices are used to gauge financial performance. Using a saturated sampling method, 18 firms were chosen for the sample. Using a quantitative technique with a descriptive approach, this study performs data analysis using Structural Equation Modeling (SEM) with the aid of SmartPLS version 3. 0. According to the study's findings, ROA has a considerable impact on EPS but not on share values. ROE has no discernible impact on stock prices or EPS. Nevertheless, EPS is shown to be a mediating variable between ROA and ROE, both of which have a substantial impact on share values. Improving the efficiency and effectiveness of financial management is one of the recommendations, particularly in areas that have an impact on EPS, such as capital structure and profitability. When making investment decisions, investors should pay attention to financial performance metrics like stock values, EPS, ROA, and ROE. To gain a more thorough analysis, future academics are urged to consider more variables, such the Price to Earnings Ratio, Dividend Payout Ratio, and external elements such as inflation and interest rates.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

Optimization of primary and secondary packaging is crucial for the quality and efficiency of drug production. The drug packaging process consists of primary packaging that is in direct contact with the product and secondary packaging that provides additional protection and important information. This study aims to analyze various methods applied in pharmaceutical packaging to assess the effectiveness of Lean Manufacturing (VSM), Single Minute Exchange of Dies (SMED), and Overall Equipment Effectiveness (OEE). This study shows that VSM significantly reduces the time of secondary packaging activities. SMED reduces the lead time of primary packaging analysis by 58.06%. Meanwhile, OEE analysis of primary packaging identified high set-up/adjustment as the main cause of losses. The importance of implementing structured methods to increase productivity, reduce waste, and ensure a more efficient and effective packaging process in the pharmaceutical industry, contributing to improving product quality and safety.

Village Information System is an innovative solution to optimize village data management and accelerate access to information for the community. Population administration is an important aspect in the implementation of village government which functions to record and manage population data systematically. Koting C Village Office has implemented a computer-based population administration information system to improve the efficiency and accuracy of services. This system aims to accelerate the administration process, reduce recording errors, and facilitate access to population information. However, in its implementation there are still several obstacles that need to be fixed so that the system can run more optimally. This study was conducted in the context of Community Service (PKM) to analyze the implementation of the population administration information system at the Koting C Village Office, identify the obstacles faced, and find solutions to increase the effectiveness of this system. The methods used in this study include direct observation, interviews with village officials, and analysis of the population administration service process. The results of the study indicate that although the population administration information system has been implemented, there are still several obstacles that hinder its effectiveness. One of the main obstacles is the absence of a search feature based on name, Population Identification Number (NIK), or other keywords, so that village officials have to search for data manually, which slows down the service process.

The development of the digital ecosystem has disrupted the transportation sector. Traditional transportation businesses have shifted to online transportation. This study aims to analyze Blue Bird's strategy in facing the ride-hailing disruption in Indonesia. The research was conducted using a descriptive qualitative approach. The data was sourced from digital searches and observations. The results show that the digital transformation implemented by PT Blue Bird Tbk has improved operational efficiency and competitiveness in the highly competitive transportation market. The My Blue Bird application, with real-time tracking and cashless payment features, has streamlined the booking process and strengthened customer loyalty. The data indicates an increase in app usage and a reduction in operational costs, supporting the effectiveness of the company's digital strategy. Strategic collaboration with ride-hailing platforms has also significantly contributed to market expansion and increased fleet occupancy. The success of this strategy is reflected in the rise in booking volume and overall customer satisfaction. As a further step that has not been fully implemented, it is recommended that Blue Bird explore the application of AI-based predictive models to optimize fleet scheduling and route dynamics. The use of this technology can provide more accurate demand forecasts and support strategic decision-making in resource allocation. Additionally, the development of a customer feedback system integrated with digital analytics will allow the company to respond to consumer trends and preferences more effectively. These measures, supported by enhanced digital infrastructure and cross-sector collaboration, are expected to further boost Blue Bird's efficiency and growth in the digital disruption era.

Performance management plays a central role in improving the effectiveness and efficiency of organizations, both in the public and private sectors. In modern government, the increasing public demand for quality, transparent, and accountable public services has encouraged comprehensive bureaucratic reform. The State Civil Apparatus (ASN) is now positioned as an agent of development that must be adaptive, innovative, and results-oriented. Performance management is no longer just a compliance-based evaluation tool, but rather an integrated strategic approach to drive organizational success on an ongoing basis. In line with Armstrong's (2009) view, the focus of modern performance management lies on developing the capacity of individuals and teams to create optimal contributions to the achievement of organizational goals.

The health sector, especially hospitals, relies heavily on the competence and professionalism of human resources to provide high quality services. Strategic development of human resources (HR) is the key to achieving organizational goals and improving service quality. This narrative literature review discusses strategic HR development in the hospital environment with a focus on three main pillars: training programs, leadership development, and performance evaluation. Findings show that training helps health workers adapt to advances in technology and medical innovation; leadership development drives accountability and collaboration which is critical in complex environments; and performance evaluation supports continuous improvement by identifying development needs and aligning individual contributions with organizational goals. The integration of these three strategies increases professionalism, operational efficiency and service quality in hospitals. Future research is recommended to examine how this HR development strategy can be adapted in various health care contexts to ensure its sustainability and effectiveness.

This study aims to examine and describe the extent to which the optimization of public services in the transportation sector is implemented by the Gorontalo Regency Transportation Agency. The approach used is qualitative research with descriptive methods, in order to deeply understand the practices of transportation policies at the regional level. Data collection techniques were carried out through in-depth interviews, participatory observation, and documentation of the activities and policies implemented. The results of the study indicate that the optimization of public services in the transportation sector has been taking place progressively based on three main indicators. First, service effectiveness is reflected in the implementation of regulations in accordance with the law, such as controlling private vehicles parked haphazardly to reduce congestion and routine inspections of public vehicles to ensure safety aspects. Second, efficiency is achieved through technical supervision of vehicles that are not roadworthy, including brake conditions, tire wear, and completeness of route permits, as part of efforts to reduce operational risks and improve service quality. Third, productivity increases through the use of digital technology in socialization activities and the provision of supporting infrastructure such as bus stops, terminals, adequate roads, and traffic signs. These findings indicate that the Gorontalo Regency Transportation Agency has implemented a transportation service optimization strategy that is adaptive and oriented to community needs.

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.

Office management is a key component in ensuring the effectiveness and efficiency of administrative services in both public and educational institutions. The increasing demands for service speed, accuracy, transparency, and professionalism necessitate an integrated and adaptive office management system. This study aims to explore how office management contributes to enhancing administrative service quality through a library research approach. Data were obtained from academic journals, theses, institutional reports, and theoretical literature. The analysis reveals that effective office management encompasses structured planning, proper document management, digital information systems, and staff competency development, all of which contribute significantly to improved service quality. Moreover, standard operating procedures and the integration of manual and digital systems enhance consistency and service reliability. The study supports the theoretical proposition that office management functions planning, organizing, actuating, and controlling are directly correlated with administrative performance indicators. Practical implications include the urgency of digitizing records, implementing standardized workflows, and continuously training administrative personnel. Limitations of this research lie in its purely conceptual and literature-based nature, thus future studies are recommended to adopt empirical or mixed methods approaches for broader generalizability. These findings reaffirm the importance of repositioning office management from a support function to a strategic pillar in administrative service improvement efforts.

Soil moisture is a crucial factor in agriculture that affects plant growth and crop productivity. In modern agricultural systems, accurate soil moisture monitoring is essential for optimizing water usage and enhancing the efficiency of automatic irrigation systems. This study aims to develop an Internet of Things (IoT)-based soil moisture monitoring system and evaluate the performance of three types of soil moisture sensors: Soil Moisture FC-28, Capacitive Soil Moisture Sensor, and Soil Moisture Hygrometer Module Sensor. The evaluation compares the accuracy and effectiveness of each sensor in measuring soil moisture. The research methodology involves measuring soil moisture in ten different soil samples using the three sensors simultaneously. The system is based on the ESP32 microcontroller, where data from the sensors are processed and displayed on an LCD Liquid Crystal I2C 20x4. Data analysis is conducted using the one-way ANOVA statistical method to determine whether there are significant differences among the measurement results of the three sensors.The results indicate that each sensor exhibits different measurement characteristics based on its working principle. The Soil Moisture FC-28 sensor, which operates on resistance, shows high sensitivity to changes in soil moisture but is susceptible to corrosion. The Capacitive Soil Moisture Sensor is more durable as it does not have direct contact with the soil, yet it requires more precise calibration. Meanwhile, the Soil Moisture Hygrometer Module Sensor provides more stable results under various environmental conditions. The one-way ANOVA analysis reveals no significant differences in the measurement results among the three sensors.

International trademark infringement poses a complex challenge for brand owners due to jurisdictional variations and differing legal systems across countries. This study examines available legal remedies, ranging from non-litigation dispute resolution mechanisms such as Alternative Dispute Resolution (ADR) - encompassing negotiation, mediation, and arbitration - to formal litigation in national courts. ADR offers advantages in time efficiency, cost-effectiveness, and confidentiality, while litigation provides legal certainty through binding court decisions such as injunctions and damages awards. Preventive strategies including international trademark registration through the Madrid System and cooperation with customs authorities serve as crucial proactive protection measures. Furthermore, this research analyzes judicial considerations in cross-industry trademark disputes, including assessment of trademark similarity (visual, phonetic, conceptual), reputation of well-known marks, bad faith of infringers, and potential consumer confusion. Case studies such as Louis Vuitton vs. Louis Vuitton Dak and Zara Food vs. Zara Fashion demonstrate judicial application of the likelihood of confusion principle and anti-dilution doctrine even across different industries. The research employs normative legal methodology with statutory and secondary document analysis approaches. Findings confirm that legal strategy selection must consider infringement scale, jurisdiction, and business objectives, while international trademark protection requires integration of proactive registration, legal enforcement, and comprehensive understanding of global market dynamics.

This research is motivated by the challenges in history learning which tend to be conventional and less interesting so that it has an impact on students' low understanding of history material. The use of digital technology through a virtual tour of the museum is an innovative alternative to present a more interactive and contextual learning experience. Wajakensis Museum as a regional museum with a collection of historical artifacts in Tulungagung has great potential as a learning resource rich in historical and cultural values. The purpose of this study was to determine the effectiveness of utilizing the virtual tour of the Wajakensis Museum in improving students' understanding in history learning for class X SMAN 1 Kauman Tulungagung. The method used is descriptive qualitative with data collection through observation, interviews, and documentation. The results of the study indicate that the Wajakensis Museum virtual tour is effective in improving students' understanding of historical material by providing a more interesting, visual, and interactive learning experience. In addition, the use of virtual tours also increases student enthusiasm and participation during the learning process. Teachers and students stated that this media provides ease and efficiency of learning, especially in conditions of limited access to physical museums. The implications of this study indicate that the integration of technology in history learning can be a solution to improve the quality of history education and significantly enrich students' learning experiences.

The State Revenue and Expenditure Budget (APBN) is a fundamental fiscal policy instrument for realizing national development and public welfare. This study aims to analyze the correlation between APBN management and Indonesia’s economic growth, focusing on the effectiveness of government spending and oversight of budget misappropriations. Based on the 2023 audit report by the Supreme Audit Agency (BPK), financial losses due to APBN mismanagement reached IDR 8.2 trillion, highlighting the weakness in financial oversight and transparency. Using a descriptive qualitative approach, this study explores the significance of budget efficiency and the implementation of APBN’s fiscal functions in supporting macroeconomic stability. The findings suggest that government spending significantly influences economic growth, yet its effectiveness is heavily dependent on robust monitoring systems and sound fiscal strategies. Therefore, strengthening fiscal transparency and supervision is crucial to prevent state losses and promote equitable development.

Mobile commerce has become a crucial element in the business world, opening up new opportunities to increase efficiency and effectiveness in operator card sales. This research aims to investigate the extent to which the use of mobile commerce can be applied to improve operator card sales performance. Research methods include customer surveys, transactional data analysis, and interviews with relevant stakeholders. Data was collected to evaluate mobile commerce adoption, factors influencing usage, and its impact on increasing operator card sales. The research results show that the use of mobile commerce has significant potential to optimize the operator's card sales process. Factors such as user convenience, transaction security, and accessibility of product information play an important role in the acceptance of this technology. By implementing mobile commerce effectively, companies can expand market share, increase customer satisfaction, and achieve sustainable business growth. These findings provide strategic insight for developing business models that are more adaptive to mobile commerce trends. Practical implications of the research results are also discussed, providing guidance for telecommunications companies and operator card providers in increasing the use of mobile commerce as an innovative sales strategy.