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This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

Starting from the existence of several problems faced, namely there is a decrease in the quality of work as evidenced by the overall table of the national fluid index from 2020-2022. There is a decrease in the quantity of work based on the overall table of the National Achievement Index from 2020-2022. Improper timeliness in service time for participants has become an indicator of the decline in the overall value of the National Index of achievements from 2020-2022. Work effectiveness has decreased due to the fact that there are still vacant positions in the organizational structure, forcing employees to handle other work. Lack of employee independence, so that performance does not develop if there is no supervisor. The culture of BPJS Kesehatan is dynamic so that during the transition period employees experience difficulties. There are vacant positions in the organizational structure, so some employees do double jobs to keep the program running. Leaders do not understand the potential of each employee and tend to always rely on employees who have done this side job. The method used is descriptive quantitative. the results of research on Organizational Culture have a positive and significant effect on Employee Performance. This means that if the organizational culture increases, the employee's performance also increases. Job Satisfaction has a positive and significant effect on Employee Performance. This means that if job satisfaction increases, employee performance also increases. Leadership style has a positive and significant effect on employee performance. This means that if the leadership style increases, the employee's performance also increases. Organizational culture, job satisfaction and leadership style have a positive and significant effect on employee performance. This means that if organizational culture, job satisfaction and leadership style increase, employee performance also increases.

The impact of the work ethic which consists of indicators of a person's interpersonal skills, an individual's initiative in carrying out work, and being reliable in doing his work. The physical work environment which consists of indicators of lighting, air temperature, cleanliness, security, working hours in carrying out work is very important to find out how big the impact is on the performance of street vendors Car Free Day Simpang Lima Gumul Kab. Kediri. By knowing this relationship, parties from the Bodronoyo community, including street vendors at the Simpang Lima Gumul car free day, Kab. Kediri can estimate how the consumer response and the impact of the work ethic and physical work environment that is generated / given so that it can provide even better performance and service by street vendors, especially in the Bodronoyo community in the future. This research is a research that is included in mixed research or a combination of quantitative methods and qualitative methods. The sampling technique in this study used a purposive sampling technique (where the samples used were based on certain criteria determined by the researcher). The samples used or taken in this study were street vendors at the Simpang Lima Gumul car free day, Kab. Kediri based on certain criteria determined by researchers and processed as respondents. Data obtained through observation, questionnaires or questionnaires, documentation, interviews and literature. From the results of the analysis carried out, the results of the study show that the work ethic and physical work environment have a significant impact simultaneously on performance. It is known that the results of the correlation analysis are as follows: The R Square value is 0.524 or 52.4% and the remaining 0.476 or 47.6% is influenced by other variables not examined in this study.

This study aims to find out how the leadership style applied by the leaders of CV. Mutiara uses observation techniques, literature studies and interviews with CV leaders. Pearl. This kind of research is qualitative in nature. The results of the research show that the leader of CV. Mutiara applies a democratic and participative leadership style. Leader CV. Mutiara wants to improve staff performance with every employee in CV. Mutiara is valued for her potential and the company often organizes events or activities intended to raise performance standards among its employees.

Human resource management (HRM) is an important component in any organization or business. The effectiveness of HR management will have an impact on  the company's performance and output. In an Islamic perspective, effective HR management should be built on ideas that uphold Islamic ideals. Allah Almighty has given responsibility to man to manage human resources as effectively as possible. This is related to the idea of trust, which states that everyone is responsible for the property that Allah Almighty has entrusted to him. Man is assigned to use human resources as efficiently as possible by Allah SWT. This relates to the concept of amanah, which states that each individual is responsible for the material possessions that Allah Almighty has given them. Therefore, it is very important to apply justice and kindness in managing human resources. The list of books and articles in this review does not provide a comprehensive picture. Although these restrictions are sufficiently mitigated by the selection of different authors and publications, the results may be improved by a more thorough study. In many types of conflict, including war, religion has been shown to be a motivating factor in demonstrating human commitment and devotion. Knowing how religion functions in business can help develop the potential of HRM. A brief review of Islam's place in business, particularly in HRM, has the potential to have a significant impact.  

This study aims to explain the importance of socializing the application of social media in the development of Micro, Small and Medium Enterprises (MSMEs) in Blitar City. Social media has become a very effective tool in building relationships with customers, marketing products and increasing business visibility. However, there are still many MSMEs in Blitar City that have not utilized the potential of social media optimally. Through outreach, MSMEs owners will be provided with a better understanding of social media and how to use it as an effective marketing tool. This outreach will involve training and increasing knowledge on relevant social media platforms, online marketing strategies, creating engaging content, and measuring and analyzing social media performance. It is hoped that by socializing the use of social media, MSMEs in Blitar City will be able to make better use of social media to promote their products and services, reach a wider audience, and increase their online presence. With the increase in online presence, it is hoped that there will be an increase in the overall turnover and growth of MSMEs in Blitar City.

Micro, Small and Medium Enterprises (MSMEs) have an important role as a driving force for the Indonesian economy. Kampung Kue Menur UMKM is no exception, which has business potential to develop. However, there are several obstacles faced by MSMEs that can interfere with their development. According to the results of a survey conducted by interviewing MSMEs, it can be seen that there are obstacles to their financial management. The difficulties of MSMEs in preparing simple bookkeeping and determining product selling prices are the main problems faced by MSMEs. Therefore, there is a need for socialization and simple financial bookkeeping training for MSMEs. So that with this dedication, it can be aimed at helping the SMEs of Kampung Kue Menur improve their ability to manage their business finances by carrying out simple financial bookkeeping. The results of the dedication carried out are that MSMEs realize and implement financial bookkeeping in their businesses that have a very important positive impact on businesses such as measuring their business performance, being able to separate personal and business finances, and managing business finances easily.

This study aims to determine the effect of Locus of Control and Resonant Leadership on Elementary School Teacher Performance in Gaung Anak Serka District, Indra Hilir Regency, Riau. The number of samples in this study were 134. The techniques used to collect data were questionnaires and interviews. The results showed that 1. locus of control (X1) did not significantly influence work engagement (Y). 2. Directly there was a significant influence of resonant leadership (X2) on work engagement (Y). There is no direct significant effect of the locus of control variable (X1) on teacher performance (Z). 4 There is a direct significant effect of the resonant leadership variable (X2) on teacher performance (Z). 5. There is a direct significant effect of work engagement (Y) on teacher performance (Z). 6. Work engagement is not significant mediating locus of control on teacher performance. Work engagement significantly mediates resonant leadership on teacher performance.

In this investigation, we'll find out whether work placement and work experience affect employee performance at PT.  Indonesia Trans Network.  In this study employing analytical techniques, namely where the subjects of this study amounted to 31 employees of PT.  Indonesia Trans Network.  The sample is census sampling or saturated sampling, namely the whole populace is employed as a study example. The method of data analysis employs multiple linear regression using SPSS version 26 software. The results of the research by testing the hypothesis show that work placement and employment history have a favorable and significant impact on employees' performance at PT.  Indonesia Trans Network.  The proportion of the two variables on employee performance is 57%, while the remaining 43% is influenced by other factors in the regression model.

So many problems arise in the results of educational program policies implemented by the central government and even by the educational institutions themselves. So that there are pros and cons in the community who are currently pursuing this education. Therefore, it is necessary to deepen the research to determine the effect of leadership and motivational factors on the performance and quality of education as teacher intervening variables at high school and vocational high school in Sabang city. Data collection in this study used a quantitative method with a sample of 95 correspondents from SMA and SMK in Sabang City. The results of the study show that leadership has a very large influence on the progress of an educational program. In addition, motivation also has a big influence on the progress of these educational institutions. So it can be concluded that leadership and motivation have a very large influence on the progress of high school and vocational education institutions in the city of Sabang.

PeduliLindungi is an application from the Government of Indonesia that was made in response to the COVID-19 pandemic. Since its initial release in 2020, this application has received many updates with the goal of improving its overall performance. One of the basics of updating applications is to process the reviews given by users at the Google Play Store using sentiment analysis. The methods used this time are Naive Bayes Classifier (NBC) and Support Vector Machine (SVM). The sample data used were 300 reviews with positive feedback and 300 reviews with negative feedback, for a total of 600 user reviews. The results of the NBC algorithm calculations produce an accuracy of 76%, a precision of 76%, a recall of 82%, and an f1-score of 79%. As for the SVM algorithm, it produces an accuracy rate of 80%, a precision of 83%, a recall of 80%, and an f1-score of 81%.

Background: Jobs related to hospitals or health are often exposed to high work stress, namely nurses. Nurses who experience work stress show negative emotional responses. The negative impact of increased work stress and low emotional intelligence on nurses has an impact on the quality of health services. Therefore, when a nurse is exposed to work stress and low emotional intelligence, her performance in providing nursing services will decrease, which in turn will get complaints from patients. Prolonged job stress can contribute to nurse burnout, increased dropout rates, and decreased job satisfaction. In the long term, this can affect nurse retention and reduce the availability and quality of the nursing workforce. Methods: Quantitative research with a correlational type of research using Cross Sectional. Sampling using the Total Sampling approach totaling 46 nurses. Data analysis using Univariate Analysis and Bivariate Analysis. Results: 1) 56.52% emotional intelligence in nurses at Dr. Hospital. Bratanata Kota Jambi is categorized as low and 43.48% is categorized as high; 2) 54.35% work stress on nurses at Dr. Hospital. Bratanata Kota Jambi is categorized as high and 45.65% is categorized as low; 3) There is a relationship between emotional intelligence and work stress on nurses in the inpatient rooms of Akasia, Cemara and Cendana at Dr. Hospital. Bratanata Jambi City in 2022 with a Spearman correlation value of -0.869. That is, high emotional intelligence, the work stress experienced by nurses will be low. Conclusion: There is a relationship between emotional intelligence and work stress of nurses in the Inpatient Room of Akasia, Cemara and Cendana Dr. Jambi City Bratanata Hospital. It is hoped that the hospital can provide various programs for nurses not to experience high stress, and can increase the emotional intelligence of nurses to reduce work stress with training for nurses such as Gathering which can reduce nurse work stress.

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

Strategic management is an important approach in managing an organization to achieve its long-term goals. This involves formulating the vision, mission, and goals of the organization, as well as developing and implementing strategic plans to achieve these goals.SWOT analysis is a tool used in strategic management to identify internal and external factors that affect the performance of an organization or a project.SWOT analysis assists organizations in formulating strategies by considering internal strengths and weaknesses, as well as existing external opportunities and threats.  The application of information technology systems will be beneficial if the application is in accordance with the goals, vision and mission of the organization by establishing business strategies and information technology systems strategies related to SWOT Analysis.The research method used is the SWOT Analysis Technique including IFE, EFE, and TOWS.  The IFE matrix shows that Cafe D'Sruput has strong organizational characteristics internally while the EFE matrix shows the weaknesses of cafe D'Sruput, so that cafe D'Sruput can carry out market development, product development and innovate in developing business at cafe D' Slurp.

Effective data governance is critical for companies to ensure that the use of data in their operations has a positive impact on overall performance and enables the fulfillment of legal obligations regarding the use and management of data and regulatory requirements. Data services are a core business function of the agency, therefore it is very important for companies to give high priority to providing reliable data quality. By avoiding duplication, ensuring correctness, validity and ongoing accessibility, data governance is critical to obtaining high-quality data. Currently, financial institutions have not formally adopted an effective data governance policy. Therefore, a study was conducted to examine the relationship between data governance and data management and how this affects Bank Mandiri's performance. The research method used is qualitative and is based on an in-depth examination of the relevant literature, including books and journals. In addition to determining the influence of data governance on management practices and the overall performance of a bank, this study aims to gain insights into the relationships and dependencies between data governance and data management. The findings of this study indicate that despite having similar objectives, data management and data governance show interdependence and reciprocity in various aspects.

The performance of members of the People's Representative Council (DPR) in carrying out their duties is often criticized. Either because of his policies or because of his personality which is considered less effective. Therefore it is necessary to test whether there is an influence of motivation and organizational culture on the performance of the people's representative council (DPR) with work stress as an intervening variable in Aceh Province. This study uses economics, this research is verification. This research refers to the first rule, so the researcher determines the number of samples using the maximum likelihood estimation method of 81 respondents. The results of the study show that motivation has a very large influence on the performance of the Aceh Province DPR. Because with the motivation of the DPR, they will have enthusiasm in working and carrying out the assigned tasks. In addition, organizational culture also has a very large influence on the performance of the Aceh Provincial Parliament. Because with relevant habits in carrying out their duties. Then the work that has been set will be easier to do. So it can be concluded that motivation and organizational culture have a very large influence on the performance of the Aceh DPR.

Repetition and practice are used in Behavioristic learning methods. Group 32 Students of the East Java "Veteran" National Development University in 2023 use this theory to apply marketing knowledge through social media towards "Bintang Lestari" MSME. The ability to introduce businesses and upload products on social media is something that can help MSME achieve good business performance. Prior to receiving assistance, The"Bintang Lestari" MSME only marketed their products conventionally by word of mouth. After mentoring "Bintang Lestari" managed to use Whatsapp Business and Facebook and get orders from these applications.

In various countries the use of information technology in fields that present aspects of goodness in everyday life. This is to improve the quality of the performance of health workers to streamline their time, skills and abilities. In addition, technology can also be accessed via computers or other modern tools that support health services. Leverage technology as the ability to create increased value with a stable or shrinking amount of resources, while at the same time enhancing the ability to grow more rapidly. The purpose of this theoretical literature review is to find out how leveraging technology can improve the quality of the performance of health workers. The research method used by the author, namely theoretical review, is a theoretical approach used by researchers to explain research problems. This method is to review or review various literature that has been published by academics or other researchers. The results of this theoretical literature review are leveraging technology to improve the quality of performance of health workers, namely by increasing understanding, using technology effectiveness and increasing targets. It can be concluded that the more a person can develop and improve their abilities in the field of technology, the more technologies are created which will have an impact on the quality of performance that a person gets. So, nothing is impossible to present and use the advanced information technology of the future. For health workers the use of technology as a system based on smart technology. It is hoped that health workers will always hone their skills, learn new things, and have the ability to apply modern technology. This can make the performance assessment of health workers to improve the reputation of the institution.

The purpose of this study was to determine the effectiveness and efficiency of managing village fund allocations in increasing physical development in Loleo Jaya Village, Morotai District, North Morotai Island Regency.  The type of research used is descriptive qualitative analysis. Collecting qualitative descriptive analysis data utilizing observation, documentation and interviews.  Data in the form of village fund realization reports were taken in Loleo Jaya Village, North Morotai District, Morotai Island Regency.  The purpose of the analysis is to find out that the management of village fund allocations has been effective, to know that the management of village fund allocations has been efficient, and to find out what factors influence the effectiveness and efficiency of village fund allocations.  The results of this study are Loleo Jaya Village, North Morotai District, Morotai Island Regency for the last three years. Analysis of the effectiveness ratio of village funds from 2020 was 137.02%, in 2021 was 101.09% and in 2022 was 104.75% meaning budget absorption for the last three years has met the performance criteria for the effectiveness of village funds very well.  Analysis of the efficiency ratio of village funds from 2020 (73.86%) is not efficient, 2021 (98.11%) is not efficient, and 2022 (38.00%) is less efficient, meaning that the absorption of the village budget from the last three years has not been maximized according to the criteria performance is still lacking efficiency.  There are 3 factors inhibiting effectiveness and efficiency in allocating village funds in Loleo Jaya Village, North Morotai District, namely: 1. Delays in disbursing village funds, 2. Lack of quality human resources, 3. Lazy culture and lack of community participation.  

Outpatient services are an important part of health services provided by hospitals. However, some BPJS hospitals experience obstacles in providing efficient and quality outpatient services, such as long queues, long waiting times, and lack of a good management system. the application of Lean Management to the outpatient services of BPJS patients in hospitals can help hospitals improve operational performance, so as to increase public trust in BPJS Health. This study aims to analyze the application of Lean Management to the outpatient services of BPJS patients in hospitals. This research uses a literature study method or Systematic Literature Review using the Google Scholar search engine and journal databases, such as Researchgate. The results showed that most outpatient service activities for BPJS patients still have patient waiting times below the established service standards. In analyzing the flow that patients go through, each activity is identified into two groups, namely Value Added (VA) as an activity that is considered necessary and profitable and Non Value Added (NVA) as an activity that is considered unnecessary. Based on the percentage of waste in the form of the largest waiting time can be described, namely, 35.1% in the registration process, 30.2% in the poly examination process, and 20.7% in the process of receiving drugs in the pharmaceutical installation