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The lack of OCB behavior shown by some nurses, namely, only formal tasks that can be completed optimally without being supported by behaviors that support the creation of extra performance more than expected. The low form of OCB behavior in oneself can be seen from not caring about the work of colleagues, when the work is finished, often complaining about work and hospital policies. This study aims to analyze the effect of leader member exchange on organizational citizenship behavior of nurses at the Stella Maris Hospital. This type of research is a quantitative study using an observational study with a cross sectional study design. The samples in this study were nurses at the inpatient installation of the Stella Maris Hospital in Makassar, totaling 131 respondents. The results showed that there was an effect of leader member exchange on organizational citizenship behavior for nurses. It is recommended to the hospital management to be able to make meetings and hold workshops, by providing support to their subordinates in order to create a good relationship between superiors and subordinates so that it is easier for subordinates to convey innovative ideas and can also hold trainings for employees who can help improve creativity and innovative behavior of employees.

This study aims to analyze the effect of organizational commitment, personal cost, seriousness of fraud, and professional commitment on whistleblowing intention with whistleblowing incentives as a moderating variable. The study involved 186 respondents from employees working in ministries and employees of private offices engaged in banking, services, trade, and manufacturing industries in Jakarta.  Data were collected using questionnaire techniques and analyzed using spss software with multiple regression analysis, descriptive, classical assumption tests and hypotheses. The results showed that organizational commitment has a positive effect on the intention of whistleblowing. Personal cost has no significant effect on the intention of whistleblowing. The seriousness of fraud has a positive effect on the intention to whistleblowing. Professional commitment has a positive effect on the intention to whistleblowing. Whistleblowing incentives strengthen the positive effect of organizational commitment on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of personal cost on whistleblowing intentions. Whistleblowing incentives strengthen the positive effect of fraud seriousness on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of professional commitment on whistleblowing intentions.    

This study aimed to evaluate the effect of prenatal gentle yoga on reducing lower back pain in third-trimester pregnant women at PMB Midwife Aida Nospita S.Keb in Labuhan Deli District, Deli Serdang Regency, in 2023. The research method employed a quasi-experimental design with treatment and control groups. The study sample consisted of 30 third-trimester pregnant women divided into two groups: one receiving prenatal gentle yoga and the other serving as the control group without yoga intervention. Measurement of lower back pain was conducted before and after the intervention using a visual analog pain scale. The results indicated that prenatal gentle yoga significantly reduced lower back pain in third-trimester pregnant women compared to the control group. In conclusion, prenatal gentle yoga can be an effective alternative in alleviating lower back pain in third-trimester pregnant women.

Human resource accounting is considered strategic because employees are not only considered as operational costs, but also as assets that make a real contribution to the company's success. This means that human resource management does not only revolve around recording employee-related expenses, but also involves measuring the added value provided by the workforce towards achieving company goals. This research uses a descriptive qualitative research method, in the research "Implementation of Human Resources Accounting at PT. Perkebunan Nusantara III (Persero) Medan," this research will focus more on an in-depth understanding of various aspects of the implementation of human resources (HR) accounting in the company. . It can be concluded that this company has succeeded in managing human resources (HR) through the human resource accounting function with a structured approach. Involving employee performance measurement, value identification, and contribution costs, the company shows a commitment to measurable HR management. The strategy aims to create an environment where employees feel valued and can make significant contributions.

Communication strategy is a plan in communicating with the aim of achieving a goal. Communication is basically an activity of exchanging ideas or activities or ideas in conveying ideas and the meaning of messages from one party to another. Activities carried out in an agency are always accompanied by the goals that fellow groups want to achieve. This research focuses on answering how the Communication Strategy of the Head of the Islamic Affairs Division to Improve Employee Performance of the Regional Office of the Ministry of Religion of West Sumatra Province. The type of research used is using descriptive qualitative research methods. The data collection techniques used in this study were observation, interview, and documentation techniques. The data analysis techniques that the authors use in this study are data reduction, data presentation and verification/conclusion. The primary data source in the study is the head of the field of Islamic religious affairs of the regional office of the ministry of religion of West Sumatra province and the secondary data in this study are in the form of archives and documentation in the field of religious affairs and communication of the head of the field of Islamic religious affairs of the regional office of the ministry of religion of West Sumatra province. The results obtained are that the strategy used by the head of the field of Islamic religious affairs to improve the performance of employees of the regional office of the ministry of religion of West Sumatra province is the Hafied Cangara communication strategy, which uses the method of selecting and determining communicators, recognizing targets, assessing the objectives of communication messages, and selecting media.

Problem/Background (GAP): Building Construction Permit is a permit granted by the City/Regency Government to building owners to modify, build new, reduce and maintain buildings in accordance with administrative requirements and technical requirements. In its implementation, the aim of the IMB is to create an orderly layout and layout that is in accordance with the land use designation so that it will create harmony and balance between the environment and the building. To optimize public services to the community in the licensing sector which utilizes advances in information technology, the Boyolali Regency Investment and One-Stop Integrated Services Service has used a regionally managed online service system known as PTSP Online. This online service system was only implemented in 2020, where previously the Construction Building Permit (IMB) processing service was still carried out manually or offline. With this site, it is hoped that the quality of IMB licensing services can be improved more quickly and effectively. Objective: The purpose of this research is to determine and analyze the implementation of online-based Building Permit service policies and to determine the obstacles that occur in online-based Building Permit services. Method: The research design used in this research is qualitative research using descriptive methods and a deductive approach. Data collection techniques use interviews and documentation. Then the data collected was analyzed using data reduction techniques, data presentation and drawing conclusions. Results/Findings: The results of this research indicate that the implementation of the online building permit service policy in Boyolali Regency, Central Java Province has not been optimal because there are still obstacles in implementing the policy such as lack of socialization and information about online IMB regulations, the technology used is not optimal, lack of a technical team In the field, there are still brokers in online IMB processing. Conclusion: Based on the research conducted, the author suggests to DPMPTSP Boyolali Regency to carry out scheduled socialization so that the community is able to understand existing policies, increase supervision so that brokering practices are minimized, carry out repairs and maintenance of network systems, and recruit a team of technical employees.

This research aims to evaluate the legal aspects of both Islamic and conventional laws regarding the remuneration provided to preachers invited by Masjid Raya Aziziyah Secanggang. Preachers play a crucial role in guiding individuals towards goodness and deterring them from evil, as per the teachings of the Quran. The study has two primary objectives: to examine the remuneration system for preachers in the mosque and to analyze the perspectives of Islamic and conventional laws on this system. The research methodology employed is qualitative-descriptive with a field approach, utilizing interviews, observations, and documentation as data sources. The findings indicate that Masjid Raya Aziziyah Secanggang compensates preachers through two methods: direct payment without a formal agreement and through a written agreement. From an Islamic legal standpoint, remuneration for preachers can be considered a permissible (mubah) form of appreciation or gratitude. In terms of conventional law, the remuneration system aligns with the regulations outlined in the 2023 Job Creation Law. This research underscores the importance of maintaining compliance with both Islamic and conventional legal aspects and ensuring collective benefits to uphold a fair and justified remuneration system for preachers at Masjid Raya Aziziyah Secanggang. Mutual respect for rights and responsibilities is crucial to enhancing the quality of this remuneration system.

This research aims to investigate the influence of business ethic and religiosity on the perception of accounting students in Indonesia. The research methodology adopts a systematic approach to extract data from nine relevant articles throught Google Scholar search. Business ethic and religiosity have a positive impact on student’s ethical perception. The results indicate that out of the accumulated 9 articles, one research method was employed, namely quantitative. Among the 9 articles, 7 factors were identified as influencing the ethical perception of accounting students in Indonesia, including business ethic education, religiosity, love of money, Machiavellianism, equity sensitivity, understanding of accountant’s code of ethic, and emotional intelligence.

Background: The workplace function of nurses is an important thing that must be paid attention to by hospitals. Nurses certainly have an important function in their work in terms of health services. Employees should be able to adapt and be respected in their work environment. However, some people experience problems adapting to their work environment, resulting in low performance. Nurses' decreased function at work due to high workloads makes it difficult to control one's own behavior. This results in the implementation of the work not being optimal.Objective: This study was conducted to examine the factors that influence workplace function in nurses Method: This research is a quantitative research with a survey design. Research data was collected using a questionnaire from respondents who work as nurses in hospitals. The sampling technique used purpose sampling technique and the sample size was 200 nurses. This research uses SEM (Structural Equation Modeling) analysis using AMOS and regression analysis using SPSS. Results: Based on the results of the analysis that has been carried out, the research results show: self-regulation capacity has a significant effect on functioning at work, self-regulation capacity has a significant effect on self-destruction, self-regulation capacity has a significant effect on job craftsmanship, self-destruction has a significant effect on functioning at work. workplace, work craft has a significant influence on function in the workplace. Burnout does not moderate the relationship between self-regulatory capacity and functioning at work so it does not have a significant influence. Conclusion: Increased functioning in the workplace for nurses is influenced by optimal self regulation capacity in nurses, self-destruction which can be increasingly minimized, work craftsmanship which increases in nurses.

This research aims to analyze the role of motivation in the work environment and discipline on employee performance in accounting services firms. Qualitative methods are used to gain in-depth insight into how motivation and work discipline influence employee performance. Data was collected through interviews with employees at different accounting services offices. The research results show that high motivation and a conducive work environment can improve employee performance, while a lack of work discipline can hinder employee performance. Through this research, it is hoped that it can provide a better understanding of the factors that influence employee performance in the context of accounting services firms.

Ethics in accounting is a fundamental aspect in the world of accounting, involving moral principles and values that accountants must adhere to in carrying out their responsibilities. Beyond technical aspects such as compliance with accounting standards, ethical considerations also encompass behavioral aspects involving interactions with colleagues, superiors, and clients. The implementation of behavioral aspects in accounting ethics significantly influences employee performance. Accountants who apply moral principles and positive values in their work affect their interactions with others, building good relationships with colleagues, superiors, and clients. This enhances team collaboration, effective communication, and wise conflict resolution. This research purpose to uncover the impact of the implementation of behavior aspects in accounting ethics on employee performance, in line with research issues related to investigate the result of these aspects on employee performance.

The company's problems still revolve around human resources surviving in the era of globalization. This research aims to analyze accounting systems, human resources on employee performance. One of the key elements for the successful implementation of an efficient organization is human resources. Facilities, abundant infrastructure and resources all support this, but without the help of human resources, company operations cannot be handled effectively. A reliable, high-performance power source is required. The increasing complexity of the legal system, the awareness that humans are a very useful instrument for increasing productivity and understanding the negative impacts of ineffective human resource management are the main causes of the increasing importance of human resources. The analytical method that the author uses in this research is comparative and qualitative descriptive methodology. The results of the research show that: the implementation of the human resources employee accounting system for the performance of the Daniyah Lubis Motor Workshop is in accordance with the study theory. In implementing the Human Resources Accounting system, Daniyah Lubis Motor Workshop is still less effective, this can be seen from the contribution of employee performance.

The objective of this research is to examine the influence of financial literacy, income, self-control, and lifestyle on the financial management of STIE Surakarta students. The study was conducted at the Surakarta School of Economics, utilizing primary data with a population of 2,568 active students. The sample size for this research was determined using the Slovin formula, resulting in 92 respondents. The research employed methods such as instrument data test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that all independent variables in this study collectively influence financial management. In the t-test of this study, the financial literacy and self-control variables partially have a positive and significant impact on student financial management, while the income and lifestyle variables partially have a negative and non-significant impact on student financial management.

Recent developments in information and communication technology such as artificial intelligence (AI) provide new opportunities to increase the efficiency and accuracy of performance assessment. The impact of the COVID-19 pandemic and the shift to a remote work model has created a need for technology solutions to unify and transmit the performance of employees working from multiple locations. The use of technology in performance management evaluations may raise concerns regarding data security and privacy, inconvenience or resistance to employees or stakeholders. Not all employees or managers have the same level of skill and understanding of the technology being implemented and it requires a high initial investment in maintenance and upgrades. This article provides an understanding of how technology can be applied in management performance evaluation and its benefits in increasing efficiency, objectivity and accuracy in employee assessment as well as providing recommendations for innovation and changes in the use of technology in management performance evaluation. The methodology used is a qualitative method by collecting data from various information sources. Some of the positive impacts of implementing technology in performance evaluation management are increased efficiency and productivity, real-time feedback, increased objectivity and fairness, more accurate and measurable performance monitoring. The technologies that can be used are Go Talent, Feedback and Recognition Systems, Analytics Technology, Application-Based Performance Evaluation Systems, Use of AI for Objective Evaluation and Chabots for Feedback.

This research aims to investigate the role of leadership style in increasing employee performance effectiveness in the context of modern organizations. The main focus of this research is to analyze how different leadership styles, including transformational, transactional, and democratic leadership, influence employee motivation, engagement, and performance. Qualitative analysis methods are used to gain an in-depth understanding of employee perceptions of the leadership style applied in the workplace. This research involved in-depth interviews with a number of employees from various hierarchical levels in the organization. The data obtained was analyzed using a thematic approach, where the main patterns and themes surrounding employee experiences of leadership styles were explored and analyzed. The Donggala Regency Central Statistics Agency applies a democratic leadership style, where decision making involves deliberation to reach agreement. Leaders appreciate employee potential through research, while employees show responsibility in completing their tasks.

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

This article examines the effect of different leadership styles on fostering innovation within technology companies. By analyzing data from tech firms, the research highlights how transformational, transactional, and laissez-faire leadership styles impact employee creativity, collaboration, and the adoption of new technologies. The study concludes that transformational leadership is most effective in driving innovation and sustaining competitive advantage in the tech industry.

PT EQY is a textile company, especially yarn spinning. The activities of the staffing/packing department at PT EQY are packing, lifting, and moving cardboard boxes. This activity still relies on human power or manual material handling. This work is carried out repeatedly and continuously, causing complaints of pain in several parts of the body during work. This raises the risk of work postures such as Musculoskeletal disorders (MSDs). This research aims to produce a design for work aids that can reduce the risk of Musculoskeletal disorders (MSDs) using the Ovako Work Analysis System (OWAS) method. Based on the problem, work posture analysis was carried out using the OWAS method to find out whether the work posture of staffing/packing employees falls into the risky posture category or not. Based on the results of the Ovako Work Analysis System (OWAS) analysis research, it shows that the posture of staffing/packing workers is included in the high risk category and needs immediate improvement. This improvement involves designing work facilities, namely a handlift and packing table with an ergonomics approach, resulting in a handlift design with a height of 200 cm (2000 mm) and a packing table with a width of 200 cm (2000 mm) and a packing table with a length of 60 cm (600mm), width 60 cm(600mm), and height 104 cm(1040mm).      

This study aims to provide an overview of the clubbers' lifestyle during emerging adulthood, focusing on aspects including social interaction, clothing style, music preferences, and the impact on physical and mental health of clubbers. The research employs a descriptive qualitative research method. Data were gathered through in-depth interviews, observations at nightclubs, and documentation. The research subjects consisted of 3 respondents, including 2 females and 1 male. Purposive sampling technique was employed to select participants. The findings of this study acknowledge the significance of emotional expression in the clubbers' lifestyle during emerging adulthood. Social interactions at clubs foster self-confidence and identity enhancement. However, the study also reveals potential impacts on physical and mental health such as altered sleep patterns and stress potential. These findings emphasize the importance of balancing positive emotional expression and individual well-being in navigating the clubbers' lifestyle during the transition to young adulthood.

This research compares the implementation of Sharia financing models in Malaysia, Indonesia, Bahrain, the United Arab Emirates, and Qatar to analyze their roles in driving economic growth. A qualitative approach is employed to evaluate regulations, infrastructure, and literacy levels related to Sharia financing in these five countries. The results indicate differences in product coverage, market structures, and regulations governing the Sharia financing sector in each country. The more rapid development of Sharia financing in Malaysia and Bahrain correlates with higher economic growth in both nations. This study concludes that a conducive regulatory framework and infrastructure are crucial to promoting the development of Sharia financing, enabling it to play an optimal role in driving economic growth. Integrated policies are needed to strengthen the Islamic financial industry across various Muslim-majority countries.