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Human resource management (HR) has a very important role in managing human capital and talent management in organizations. The presence of qualified and professional human resources can become strategic players in achieving organizational goals and improving individual and collective performance. This study aims to examine the function of HR as a strategic player in human capital management and talent management. This study uses a qualitative descriptive research method by collecting data through interviews, observation, and analysis of related documents. Respondents to this study were HR managers, employees and team leaders working in various companies in the private sector. The collected data were then analyzed using a thematic approach. The results of the study show that the function of HR as a strategic player in human capital management includes the process of recruitment, selection and appropriate placement, competence development, performance management, as well as coaching and fair rewards. Good human resources can help organizations manage human capital effectively, increase productivity, and build a positive organizational culture. In addition, the function of HR as a strategic player in talent management involves identifying and developing individual potential, creating clear career paths, managing knowledge and experience, and leadership development programs. Human resources who are able to manage and utilize existing talent will help the organization face the challenges of intense competition and ensure long-term sustainability.

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.

Apron movement control personnel must have a license or competency certificate to prevent human error from occurring due to negligence of personnel at work. Drivers who drive GSE vehicles exceeding the maximum limit do not know the rules on the Air side, officers who do not wear vests when on the apron, and taxi way charie under repair. This study aims to determine the performance of Apron Movement Control (AMC) officers in supporting flight security and safety at Supadio Pontianak International Airport, to find out the obstacles encountered by Apron Movement Control (AMC) officers. In supporting flight safety and security at Supadio Pontianak Airport, and to find out the efforts made to improve the performance of AMC officers in supporting flight safety and security at Supadio Pontianak Airport. In conducting research, the author uses qualitative research methods, which aim to find, analyze and manage data obtained from direct events that occur in the field by understanding social interactions through interviews and observations. This research was conducted at PT. Angkasa Pura II (persero) Supadio Pontianak International Airport at the Apron Movement Control (AMC) Unit from 01 January 2023 to 30 January 2023. Data analysis techniques used in this study include: data reduction, data display and conclusions. The results of this study indicate that the AMC unit at Supadio Pontianak International Airport has been very good at supporting flight safety and security as seen from the personnel. Actions to overcome safety and security risks that are implemented in the work environment of the AMC unit are implemented by plotting parking stands and coordination with towers and GH. The obstacles encountered by the AMC unit included the lack of Apron Movement Control unit personnel, as well as the condition of Charlie's taxiway which had a slight crack which could result in accidents and incidents. Efforts are being made to improve the performance of AMC unit officers in supporting flight security and safety, namely by minimizing existing human resources so that they can run well and stay focused on the duties of each AMC unit personnel.

The study aims to determine the effect of employee engagement and job satisfaction on employee performance population and civil registration service in Toraja. The object of this research is population and civil registration service in Toraja. This study uses a quantitative approach with multiple linear regression analysis,to test and prove the research hypothesis using the SPSS version 22 application. The population in this study is government employees population and civil registration service in Toraja as many as 44 respondents. Research shows that Employee Engagement and Job Satisfaction together have a positive and significant effect on performance. By testing the coefficient of determination, a value of 0,433 is obtained, which means 43,3%. Performance variables can be explained by the variables Employee Engagement and Job Satisfaction while the remaining 56,7% is explained by other variables.

This study uses a financial ratio approach to examine the financial performance of Tri Banyan Tirta Tbk. This research is a quantitative descriptive study that uses financial data from businesses for two years between 2021 and 2022. Liquidity ratios, solvency ratios, profitability ratios, and activity ratios are all included in the financial ratio method. Based on the research results, it can be interpreted that the financial performance of Tri Banyan Tirta Tbk has decreased during the study period. Therefore, it is necessary to make efforts to improve financial performance by implementing effective and efficient business strategies and good risk management. In addition, the company also needs to improve operational performance and efficiency in the use of assets to develop the business in a sustainable manner in the future.

Human resources is the prime mover in a company, so it is important for companies to create something that could encourage each of its employees to produce achievements in their work. The purpose of this study was to determine training and motivation on employee performance. The method used in this study is using qualitative methods. Training functions is to provide opportunities for employees to increase their knowledge and insight so it can increase their work productivity and develop themselves, as well as contribute to the progress of the company in order to achieve the results set by the company. Training contributes positively to employee performance. Motivational factors play an important role in increasing employee productivity. More attention is needed on the selected training methods, facilities, equipment and the ability of the instructors to deliver training materials. An appeal to companies to be able to provide encouragement, encouragement, appreciation to employees who excel in order to increase employee motivation to complete the job as well.

This study aims to determine: Performance of Working Groups (Pokja I, Pokja II, Pokja III, and Pokja IV) PKK Mande Village in implementing ten work programs related to women's empowerment.The type of research is descriptive quantitative. Data collection techniques used, namely: questionnaires, documentation, and interviews. The population in the study were the administrators and members of the PKK Mande Village, totaling 27 people, consisting of 14 administrators and 21 members. The sampling technique in this study used saturated sampling technique. The sample in this study were administrators and members of the PKK Mande Village, totaling 35 people. Data analysis techniques used in this study using descriptive statistical methods. The results of the research obtained, namely: 1) The performance of the Working Group (Pokja I) in implementing the work program of appreciation and practice of Pancasila and gotong-royong can be done very well. 2) The performance of Pokja II PKK Mande Village in implementing the skills education work program is very well implemented and the cooperative life development work program cannot be implemented. 3) The performance of Pokja III PKK Mande Village in implementing the food work program is very well implemented while the clothing and household management work programs are less well implemented.

This study aims to analyze the role of competitive advantage as a variable moderating innovation capability and entrepreneurial marketing on the marketing performance of food and beverage SMEs in Central Java. Problems caused by declining MSME marketing performance around the Covid-19 pandemic. This study was conducted using a quantitative research approach and analyzed using SmartPLS 3. The population of this study is the SMEs in the catering industry in Central Java Province, including a total of 100 SMEs, and the sample is determined by simple random sampling. The results of the analysis show that innovation capability, entrepreneurial marketing, and competitive advantage have positive and significant effects on marketing performance. Competitive Advantage

The purpose of this study was to determine the growth of cash flows and the effectiveness of using cash flow reports as an indicator of the financial performance of the Magelang city government in 2018-2021. This study uses a quantitative descriptive method based on secondary data, namely the cash flow report of the Magelang city government. The data was taken through the official website of the Magelang City government. Based on this research, it can be seen that the overall cash flow growth in 2018-2021 for operating, investment, financing and transitory activities indicates a fairly good financial performance from the Magelang city government. In addition, relatively high free cash flow indicates that the Magelang city government has cash left that can be used for various activities to support high-quality public services

Conflict management studies are needed because it is still difficult to find previous studies that address this topic in depth and considering that some companies have not optimally implemented conflict management programs both inside and outside the company. The purpose of this literature review is to find and examine various definitions of conflict management based on the broad context of previous research. The type of data used in this literature review is a type of secondary data in the form of articles and research journals totaling 29 articles and research journals both nationally and internationally with the journal publication year 2011-2022. The data collection method used in this literature review was a literature review with the help of the Google Scholar and Mendeley databases. The data analysis technique used in this literature review is a bibliometric-based data analysis technique with the help of VosViewer 1.6.19 software to obtain a more comprehensive visualization of conflict management. The results of this literature review are based on the results of bibliometric data analysis through the context of previous research which shows that each study places a different focus or concentration on conflict management. Teams and organizations have 29 outcomes from conflict management in the form of leadership style, job satisfaction, innovation and productivity are the four antecedents of conflict management. Conflict Management Style, Job Satisfaction, Organizational Performance, Innovation, Leadership Style, Emotional Intelligence are the six consequences.    

This study explores the utilization of simple Augmented Reality (AR) technology to enhance customer engagement in the marketing programs of small and medium-sized enterprises (SMEs), specifically focusing on Anna Rental Perlengkapan Bayi in Semarang. The research employs an experimental design, developing and evaluating an AR-based information system prototype. Data collection methods include structured interviews, direct observations, and analysis of Instagram post performance. Results indicate a significant increase in customer engagement with AR content, showing an increase from fewer than 100 viewers for regular content to approximately >200 viewers for AR content, with 5% of these engaging further by clicking the AR link and 2% proceeding with a call-to-action. These findings align with existing theories on the effectiveness of interactive technologies in marketing. The study concludes that AR technology can substantially enhance customer engagement and suggests that SMEs adopt such technologies for improved marketing outcomes. Practical implications highlight the need for training and support for SMEs to implement AR effectively. This research provides a foundation for further studies on AR applications in SME marketing strategies in Indonesia.

In the era of educational technology disruption, the role of general teachers including Christian religion teachers plays an important role in realizing learning in the era of technological disruption, by changing teaching strategies, methods and media. What is assisted by the development of digital technology with the support of the internet, remains effective in implementing learning effective. The problems faced are inseparable from the growth of the digitalization revolution in the field of education, where the use of information technology is a connecting factor. It is necessary to adjust pedagogical visualization. In this regard, the author uses library research techniques to find sources of material in various sources of literature, such as journal articles, books, published articles and other information on the internet. Teachers are required to have academic, intellectual, professional, ethical, and halal qualifications. As a result, Christian professional expertise in the field of Christian education also encourages him to consider himself a teacher, especially in his class. In conclusion, the era of disruption to the performance of PAK teachers is the impact of the Industrial Revolution 4.0 era. Currently is a period of upheaval that disrupts the comfort, peace, and welfare of PAK teachers in carrying out their teaching duties and responsibilities

Currently in an environment full of competition, the use of competitive advantage for companies must be very agile and adaptive. While it is often unable to establish a certain level of performance based on existing technology advancements, companies also frequently tap into new emerging technologies. How to address business appropriately as a way for companies to simultaneously exploit their current competitive advantages while exploring opportunities for the future. This achievement is based on a balance between exploration and exploitation which consists of more than just allocating resources in proportion between the two processes. So as will be discussed, For exploration to exploitation is a process that should be, different structures and cultures.    

Large organisations have many different interests, so there is often a lack of understanding of tasks and missions. This study identified several issues, including the impact of current elder performance in GPP Sukadono Helvetia, the condition of elder support that does not meet performance standards, the influence of management on performance, and the impact of elder workload on performance became the main focus of this study. This research is descriptive-inferential, where there are functional relationships. If leadership (X) is systematically related to employee performance (Y), then future phenomena are likely to be predicted and the results may propose new or additional hypotheses that can be tested. This study wants to reveal that there is a significant contribution between leadership effectiveness (X) and employee performance (Y), to the empirical contribution of 27.3%. This shows that leadership plays an important role in overcoming all challenges in the organisation. Elder leadership plays an important role of 27.3% in the performance of GPP Sukadono Helvetia. Then, this study also found that the role of management in this area has not been optimal, resulting in ineffectiveness in achieving the desired performance, especially in promoting learning and improving congregational performance. This study suggests that the role of management in the future should be more aligned with the management and effectiveness of GPP Sukadono Helvetia. This will ensure that the work of GPP Sukadono Helvetia elders is not only focussed on programme activities but also that the programme contributes to the overall success of the organisation.      

 Performance appraisal is a way of determining the work results of employees and work groups that are useful if used the right methods on target and produce the desired conclusions according to output targets and performance standards. This research method is qualitative, namely observing performance appraisals that are already in effect with a combination of quantitative and qualitative methods. Quantitative by comparing work standards and output targets. Qualitative is assessed from skills (competence, physical abilities, coordination and teamwork); character (discipline, ability to make decisions and speed of response); and accuracy (supervision, control and the presence of work solutions).  Assessment data from January to April 2019. The time limit was chosen because the performance appraisal had stopped starting in August 2019, and required a remedial analysis. The results of the study show that performance appraisal provides an efficiency of 14% and makes assessments more noticed by all production employees. Methods collaborate in generating a more complete and mature assessment, as well as other suggestions for improvement. And prove that performance appraisal is useful for efficiency and effectiveness, controlling and monitoring performance, and being able to motivate employees to work even better.  

The evaluation of trainer performance plays a critical role in maintaining the quality and reputation of LKP Bina Karya Mandiri as a non-formal training institution. This study aims to assess trainer performance objectively using the Simple Additive Weighting (SAW) method as part of a Decision Support Sistem (DSS). A descriptive-quantitative approach was employed through a case study involving five trainers: Wasito, Diah Rita Sari, Ahmad Jayadi, Bayu Adi Guna, and Komarudin. Data were collected through observation and surveys based on four primary criteria: Material Mastery, Teaching Methods, Participant Satisfaction, and Discipline, each assigned a predetermined weight. The findings indicate that the SAW method effectively transforms performance data into a structured and interpretable ranking. Based on preference value calculations, Bayu Adi Guna achieved the highest score of 0.935, followed by Wasito, Komarudin, Ahmad Jayadi, and Diah Rita Sari. These results demonstrate that SAW is a reliable tool for supporting decision-making in trainer performance evaluation. The implications of this study suggest that training institutions can adopt SAW to enhance objectivity, transparency, and efficiency in performance assessments, thereby strengthening human resource management practices.

This article aims to review and attempt to confirm the concept of development of resource management and performance management in improving the quality function of human resources. The research method used is qualitative and literature studies or library research. Based on the results and discussion, it can be concluded that for the development of human resources and performance management in improving the quality function of human resources based on the concept, it can be done through: (a) Management training and development, (b) Identification of training and development needs, (c) Benefits, Training and development objectives, (d) Training Methods, (e) Benefits of performance management and (f) Performance measurement,(g) Performance management objectives. 

This research investigates the interplay between job satisfaction, leadership, human capital, corporate governance, tax awareness, and firm performance. The study aims to understand the intricate relationships among these factors in organizational success. Employing a qualitative research design, this study utilizes purposive sampling to gather data from participants representing various organizational levels. Data analysis involves thematic analysis to uncover patterns, themes, and relationships within the data. Results reveal nuanced insights into the influence of leadership styles, employee satisfaction, governance structures, and tax consciousness on firm performance. The findings underscore the significance of effective leadership, robust human capital management, sound corporate governance practices, and tax awareness in enhancing organizational outcomes. This study contributes to a deeper understanding of the multifaceted dynamics shaping organizational success in contemporary business environments.

This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.