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The background of this research is about optimizing company assets and limited resources in company operations. The aim is to find out whether the financial performance of the Cornflower Agent business is optimal or not. The method used in this research is qualitative method. The data used are primary data and secondary data. With this data, researchers can find out what types of fixed assets are used by Cornflower Agents, namely buildings, machines and vehicles. The limited resources in the Cornflower Agent business are human resources, because they have been replaced by machines that can make the grinding process easier.

Abstract. In the rapidly evolving era of information technology, digital records management is crucial for enhancing the efficiency of tax service tasks. This study thoroughly analyzes the existing digital archive system, emphasizing key aspects such as creation, storage, access, and management of digital records. Results reveal the potential of the digital archive system in the Tax Service Office Pratama Jakarta Pulogadung to boost records management efficiency and streamline information access. However, identified barriers include a limited understanding of the technology's full benefits and challenges in adapting to changes in work culture and traditional data management processes. These findings underscore the need for efforts to increase awareness and understanding of the benefits of effective digital records management. Furthermore, strategic development, focusing on training, cultural change, and technology integration, is crucial for optimizing digital archive systems. This research enhances our comprehension of the digital archiving system's role in improving the performance and efficiency of the Service Section of the Tax Service Office Pratama Jakarta Pulogadung, offering insights for future improvements in tax-related tasks.

This research aims to determine the financial position analysis of the KSM Sehat Sejahtera Cooperative for the period 2021 – 2022 using Income Trend analysis. The type of data used in this research is quantitative data. The data sources according to the data obtained are primary data and secondary data as well as the documentation method with the data analysis technique used is quantitative descriptive analysis, namely a data processing method that uses mathematical calculations, which in this case uses a method namely: Income Trend. The analysis was carried out regarding Trend analysis for 1 year. From the results of the analysis for 1 year, it shows that assets and liabilities in the following year after 2021 will increase similar to what will be obtained by members who will increase.

This research aims to address the issues surrounding the allocation of employee benefits at TVRI Nusa Tenggara Timur. Currently, the decision-making process for benefits is solely based on recommendations from supervisors, without taking into consideration employee performance, potentially leading to social jealousy and suboptimal outcomes. In this study, we develop a Decision Support System (DSS) utilizing the Analytical Hierarchy Process (AHP) method to assess employee performance. AHP allows for a hierarchical and objective breakdown of multi-factor problems. The criteria used for evaluation include attendance, behavior, length of service, and dependents. It is expected that the implementation of this DSS will enhance transparency and objectivity in decision-making, minimize employee dissatisfaction, and provide a more robust basis for benefit allocation decisions. This research offers practical contributions to human resource management and decision-making at TVRI Nusa Tenggara Timur.

This study aims to analyze the efficiency of budget realization and financial performance at the personnel and Human Resource Development Agency of Pematang Siantar. The data used in this study is secondary data pbtained from the BKPSDM budget realization report data analysis the data used is quantitative analysis by calculating the efficiency ratio and growth ratio of budget realization in 2020-2022. The results of the study show that the performance of the budget realization Office of the personnel and Human Resources Development Agency of Pematang Siantar from 2020-2022 can be seen from the analysis of the spending efficiency ratio with an average of 87.30% which reflects a fairly efficient, where the realization of spending is smaller than the budget. Then the analysis of spending variants Bkpsdm Pematang Siantar as a whole for 3 years showed good financial performance. Where from 2020-2022 Bkpsdm Pematang Siantar uses less than the budgeted amount.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

Studying biology serves as a means to enhance understanding, abilities, perspectives, principles, and ecological accountability. Biology is the scientific discipline that seeks to understand the natural world. Learning biology entails more than simply acquiring factual knowledge, concepts, or principles; it is also an exploratory endeavor. This research aims to discuss problem-based learning (PBL), which can improve the learning outcomes of class XI biology students on plant tissue material and can be used as an alternative learning model. This research uses classroom action research (PTK), which includes four stages: planning, implementing actions, observation,  and reflection, which aim to improve the learning process. PTK is an activity that involves testing an idea in practice, which can improve and increase the quality of the teaching and learning process. The application of the PBL model was able to improve student learning outcomes, especially in biology subjects with plant tissue material for class XI students at SMA N 2 Langowan. During the pre-cycle, the average value was 5.7. In cycle I, it climbed to an average value of 7.3. In cycle II, it further increased to an average value of 8.4. Meanwhile, the completeness of student learning outcomes in the pre-cycle was 20%, while in the first cycle, it was 67%, then grew again in the second cycle, specifically 87%. Based on the aforementioned research findings, it can be inferred that the implementation of the Problem-Based Learning (PBL) model has led to an improvement in the academic performance of Biology students at SMAN 2 Langowan.  

E-government is a government effort to provide efficient and effective public services by utilizing information and communication technology. E-Government allows people to access various available services. The aim of this research is to find out how the E-Government service system is implemented, including the factors that influence it, and the benefits of implementing E-Government in public services. This research also uses a purposive sampling technique, namely a technique carried out by determining special criteria or considering certain characteristics of the sample or research subject to be studied that are relevant to the topic. The results of the research show the implementation of UPT KB  Tangerang City is not yet optimal, both in terms of the synergy between agencies in the Tangerang City government and the UPT itself in implementing the E-Government system which is still lacking, and the low level of understanding and socialization of employees in implementing it. E-Government service system. To improve e-government management, it is required to integrate information systems for e-government management sequentially to improve public service performance, and increase human resources who are skilled in information technology, the implementation of E-Government at UPT KB can run more optimally and provide greater benefits for the community.

This research aims to develop and modernize the employee payroll administration system at PDAM Batiwakkal Berau through the implementation of the Payroll System Website (SIMPEG). Previously, the process was conducted manually, leading to various challenges in the efficiency and accuracy of payroll data. In addressing these issues, we designed and implemented SIMPEG using the PHP programming language. The results include a significant improvement in the efficiency of the payroll process, minimizing human errors, and ensuring data accuracy. The use of SIMPEG also provides easy access and data management, making it an effective solution for modernizing employee administration at PDAM Batiwakkal Berau. It is expected that the findings of this research will contribute positively to enhancing performance and transparency in employee payroll data management.

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

Managing work productivity is an important process in achieving organizational success. In the era of globalization and intense competition, managing work productivity is becoming increasingly important. Organizations that are able to optimize their work productivity will have a significant competitive advantage. Therefore, a good understanding of the concepts and practices of work productivity management is very important for managers and organizational leaders. This research aims to discuss the importance of managing work productivity. This research uses a qualitative method, descriptive research type. The results of the research are that private companies and those in government will always try to improve the performance of their employees or workforce to produce productivity that is in line with the company's ideals, which always increases at all times.  

This research aims to see the influence of the director's policy on a company contained in a literary work. The literary work used in this research is entitled Tuan Direktur by Hamka. The problem identified in this study is how the character's policy affects the performance of his company and the importance of coworkers. The descriptive qualitative method is used to describe and analyze the policies and strategies taken by the character Tuan Direktur in leading his company. Stakeholder theory becomes the theoretical basis to understand how the director's policies can affect various parties involved or interested in the company. The analysis was conducted by considering the perspectives and interests of various stakeholders, including employees, shareholders, customers, and the surrounding community. The results show that the director's policies in the novel include factors that make the policies appropriate or inappropriate. Each policy has a different impact on company performance and affects the interests of stakeholders differently. The implication of this study is the importance of the director's role in forming policies that consider the interests and perspectives of various stakeholders. By understanding the implications of directors' policies, organizations can improve corporate strategy and management to achieve better and sustainable performance.

This study aims to analyze the implementation of public library service management in Bintan Regency Library and Archives Service. This study is a qualitative study. The results of the study show that although the implementation of library service management in Bintan Regency Library and Archives Services has been implemented, there are still barriers to implementation and it is not optimal. The Bintan Regency Library and Archives Service plan was successfully implemented  through the implementation of technical guidance to staff. From an organizational perspective, the availability of facilities and infrastructure resources of Bintan Regency Library and Archives Services generally still does not meet the needs of all strata of society. Although implementation was carried out, it was not  optimal due to lack of human resources, limited funding from Bintan Regency Library Archive Service for program implementation, and  lack of reading book collection of Bintan Regency Library Archive Service. Supervision (control) indicates that supervision has been carried out through regular meetings, gradual supervision and monitoring of staff discipline, but  the government has paid little attention to the development of public library functions.    

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.

Conformity, or the tendency to conform attitudes and behaviors to group norms, can affect students' learning motivation and academic achievement. This article discusses the impact of conformity on students' learning motivation and academic achievement from two sides, namely positive impact and negative impact. On the positive side, conformity within certain limits can help students adapt to the school environment and encourage them to learn to be accepted in the group. But on the other hand, excessive pressure to conform to peers can reduce students' internal motivation to learn and achieve. Students tend to only study as needed to be accepted in the group and their academic performance decreases. Therefore, a balance is needed, where students maintain their uniqueness while adapting positively to the group. Thus, conformity can benefit students' learning motivation and achievement.

This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Qualitative research is based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to the research. The purpose of this research is to determine the analysis of the implementation of employee performance in the office at PT XYZ which includes maintenance scheduling as well as obstacles and solutions in analyzing the implementation of employee performance in the office. From the results of this research, it can be seen that the implementation of employee performance at the PT XYZ office has performed well.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.