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One way that shareholders might evaluate financial performance is by looking at Economic Value Added (EVA). Economic Value Added (EVA) is a tool that this study intends to use to examine PT Indofood Sukses Makmur Tbk's financial performance. This study employs a quantitative approach to descriptive research. With PT Indofood Sukses Makmur Tbk as the study's subject. The quantitative data used in this study was gathered from secondary sources, including the IDX website and the yearly financial statements of PT Indofood Sukses Makmur Tbk for the years 2018–2022. Based on the data, it seems that PT Indofood Sukses Makmur Tbk. had respectable, although variable, financial success from 2018 to 2022 as measured using the Econoimic Value Added (EVA) technique. An EVA result that is positive indicates this. A good EVA shows that PTIndofood Sukses Makmur Tbk. is able to provide economical added value, the firm operates effectively, and the prosperity of shareholders grows; nonetheless, the company did achieve a negative EVA in 2022.

Organizations need human resources as the main support in achieving the desired goals. Quality human resources are able to contribute to advancing the organization and increasing organizational productivity. Employee performance is influenced by several factors including work environment, work discipline, organizational culture, leadership, and work motivation. However, there are still many employees who are not optimal in carrying out their responsibilities due to a lack of work motivation and poor organizational culture. One effort that can be made to overcome this problem is by providing education through print media such as posters. The aim of this psychoeducational activity is to increase employee work motivation and awareness, especially employees at one of the news agencies in the city of Surakarta, to create a good organizational culture. The methods used in implementing this activity are observation and psychoeducation through posters. The target of this activity is employees who work at one of the news agencies in the city of Surakarta. The results of this activity are positive changes shown by employees in terms of work discipline and enthusiasm in carrying out their work..  

The purpose of this research is to determine the effect of Placement (X) consisting of Education (X1), Work Knowledge (X2), Work Skills (X3), and Work Experience (X4) on the Employee Performance variable (Y) at the Tanah Grogot District Court Office Class II. The sample in this study were employees at the Class II Tanah Grogot District Court Office using a saturated sampling technique and the number of samples obtained was 34 people. Employees as samples in this study were given a questionnaire consisting of 13 statements. The responses to this questionnaire were tested for validity and reliability before carrying out multiple linear regression analysis using the SPSS application. The results of testing the instrument, namely the questionnaire, show that the 13 statement items are valid because rcount > rtable is (0.339). Apart from that, all statements are reliable because Cronbach's alpha (α) > 0.60 (0.905 > 0.60). The regression equation obtained is Y = 1.460 – 0.133 X1 + 0.398 X2 – 0.133 X3 + 0.551 X4. The multiple correlation coefficient (R) value is 0.762, which means a strong correlation between the variables Education (X1), Work Knowledge (X2), Work Skills (X3), and Work Experience (X4) on the Employee Performance variable (Y). The coefficient of determination (Adjusted R2) value of 0.522 or 52.2% shows the large contribution of the Placement variable (X) which consists of Education (X1), Work Knowledge (X2), Work Skills (X3), and Work Experience (X4) to the variable Employee Performance (Y) was 52.2%, while the rest was explained by other variables not included in this research amounting to (100-52.2) % = 47.8%. Simultaneous testing (F test) shows that Fcount > Ftable (10.012 > 2.70) or p-value (Fcount) > α (0.000 < 0.05), meaning that H0 is rejected and Ha is accepted so it can be concluded that there is an influence between the placement variables which consists of Education (X1), Work Knowledge (X2), Work Skills (X3), and Work Experience (X4) on the Employee Performance variable (Y) at the Class II Tanah Grogot District Court Office. Partial testing (t test) shows that the value of tcount > ttable on Job Knowledge (X2), namely 3.198 > 1.699 and Work Experience (X4), namely 3.138 > 1.699, there is a significant influence on Employee Performance (Y) at the Class II Tanah Grogot District Court Office, which means H0 is rejected and Ha is accepted, while the value of tcount < ttable for Education (X1) and Work Skills (X3) has no significant influence on Employee Performance (Y) in the Clerk's Office at the Class II Tanah Grogot District Court Office. In the Placement variable (X) which consists of the four variables studied, the dominant variable is Job Knowledge (X2) as evidenced by the highest t-count value of 3.198 and the lowest significant value of 0.003.

This research aims to determine the effect of good corporate governance on company value with financial performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. This research is a type of quantitative research that uses a sample of 652 data obtained from 154 manufacturing companies. The technique for analyzing data in this research uses the classic assumption test, path analysis, and hypothesis testing with the f test, t test, and coefficient of determination test. Based on the results of data analysis, it can be concluded that (1) institutional ownership has a negative effect on company value, (2) managerial ownership has a negative effect on company value, (3) institutional ownership has a positive effect on financial performance, (4) managerial ownership has no effect on financial performance , (5) financial performance has a positive effect on company value, (6) institutional ownership has a positive effect on company value through financial performance, (7) managerial ownership has a positive effect on company value through financial performance.

The purpose of this research is to determine the influence of communication, teamwork, creativity on the performance of civil servants at the Paser Regency Regional Revenue Agency (BAPENDA). From the results of the validity test of 18 valid statements and the significant limit of rtable is 0.05 and the two-sided test, the rtable value is 0.2876 while rcount > rtable for each statement in this study. The results of the reliability test, the Cronbach Alpha value is 0.903, the N of items is 18. From the results of data analysis and data tabulation, it can be seen that the results of the regression equation are Y= 0.477+0.404 X1+0.245 X2+0.242X3. Based on the calculation results, the R value (correlation coefficient) of 0.842 is at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables communication (X1), teamwork (X2), and creativity (X3) on performance. employee (Y). The Adjusted R Square value (coefficient of determination) is 0.688 or 68.8%. This shows that the variables communication (X1), teamwork (X2), and creativity (X3) contribute or contribute an influence of 68.8% to the performance of civil servants (Y) at the Paser Regency Regional Revenue Agency (BAPENDA). Meanwhile, the remaining 31.2% was influenced by other variables not included in this research. The Fcount test results obtained a value of 34.796 with a significance level of 0.000 while the Ftable value was 2.82 (3:43). So Fcount is 34.796 > Ftable value is 2.82. This means that there is a joint influence between the variables communication (X1), teamwork (X2), and creativity (X3) on employee performance (Y).  The results of the t test obtained a Communication tcount (X1) value of tcount 3.094 > ttable 2.017 with a significance level of 0.003 < 0.05. So H0 is rejected and Ha is accepted. Teamwork (X2) tcount is 2.454 > ttable is 2.017 with a significance level of 0.018 < 0.05. So H0 is rejected and Ha is accepted. Creativity (X3) tcount is 1.983 < ttable is 2.017 with a significance level of 0.054 > 0.05. So H0 is accepted and Ha is rejected.

This research aims to examine Professionalism, Training and Leadership Style on auditor performance. Data collection for this research used a questionnaire. The questionnaire was submitted to the Public Accountant Office in Padang City. This research is included in Quantitative research. The sample is determined by purposive sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that professionalism has a positive effect on auditor performance, training has no effect on auditor performance and leadership style has a positive effect on auditor performance.

The stomach is a vital organ for the body which is quite susceptible to injury or damage. One of the factors that influences stomach performance is the food intake consumed daily. Negligent lifestyle habits, strict diests, environmental factors and srees can also causes of stomach acid, the technique used is the systematic literature review .SRL is a research method that aims to identify, study and interpret data in journals systematically with specified stages. The conclusion obtained from the research result is that there are 9 factors that cause gastritis or stomach acid, diet including type ogf food, frequency of eating and portion sizes, strees, coffee comsumption, alcohol comsumption, smoking habits gender and age. For treatment, proton pump inhibitor drugs such as omeprazole, lansoprazole, esomeprazole and pantoprazole to treat stomach acid. How to deal with stomach acid, eat soft foods that are easy to digest, such as porridge, vegetables, biscuoit and don’t eat foods that have strong or spycy flavours. And drink lots of warm water.

This research aims to investigate the influence of liquidity risk on the profitability of Sharia Banks. Liquidity risk is an important factor that can influence a bank's financial performance, especially in the context of Sharia banks that operate specific sharia principles. The research method used is a quantitative approach using financial data from registered Sharia banks. The data collected covers the last five year period. The research variables studied are liquidity risk and bank profitability. The research results show that high liquidity risk can have a negative impact on profitability which can disrupt bank operations and reduce income. Effective liquidity risk management is key to minimizing this negative impact. Sharia banks need to adopt appropriate strategies and policies to manage liquidity risk well, including careful supervision of cash flows, diversification of funding sources, and development of investment instruments that comply with sharia principles. By managing liquidity risk well, banks can minimize its negative impact on profitability.

This research aims to explore the influence of creativity, innovation and entrepreneurial knowledge on business success in perfume shops. Creativity is needed to generate new ideas, while innovation involves implementing these ideas in the resulting product or service. Apart from that, entrepreneurial knowledge is also needed in managing a business and identifying new opportunities. Through survey methods and statistical analysis, this research shows that there is a positive relationship between creativity, innovation and knowledge entrepreneurship and business success in perfume shops. The implication of this research is the importance of developing creativity, innovation and entrepreneurial knowledge in improving business performance in perfume shops.

This financial management and digital marketing assistance aims to provide knowledge of financial often experienced by UMKM entrepreneurs is ineffective financial management, and a lack of knowledge causes poor business performance. Not only that, but weak digital marketing knowledge is also a problem that is lacking in UMKM entrepreneurs. Therefore, it is necessary to have training and mentoring activities for financial management and digital marketing for local UMKM entrepreneurs. The implementation of this activity was carried out from July 24, 2023, to August 8, 2023. This activity was attended by two UMKM entrepreneurs. The methods the team used were counseling and mentoring. The results of this activity can increase knowledge and financial management, both properly and professionally.

To anticipate market needs for new goods, effective communication is essential. Organizational communication in Islamic education also helps improve school performance. In an Islamic perspective, effective communication is when a message conveyed by a communicator is well received by the communicant. A good leader can make the company a calm and peaceful place. When one party in the organization feels disadvantaged, conflict can arise. This can happen because of differences in opinion, values, and character. In the Qur'an, humans are described as receiving a lesson directly from God, having a real enemy, Satan, and being able to carry a mandate. Leadership that is knowledgeable, strong, trustworthy and devout is very important. The results of this research indicate that effective communication plays an important role in organizations, Islamic education, and leadership. This research also provides an in-depth understanding of how effective communication relates to Islamic religion and organizations. It is hoped that the results of this research can help and improve the quality significantly, to increase the effectiveness of Islamic education and organizations.

Low Back Pain (LBP) has long been recognized as the only musculoskeletal condition that adversely affects more than three adults in daily life, known as the second skeletal ganglion. Hot Stone Massage uses bones that have been trained to be used as a means of relaxing muscles, ligaments and tendons. Objective: to determine the effectiveness of Hot Stone Massage in reducing pain in LBP sufferers. The research method used is a literature review approach, by searching for references using the PICO method on the Google Scholar database over a period of 10 years. Results: From the 3 journals studied, Hot Stone Massage had an effect on reducing pain in patients suffering from LBP, with temperature intensity >38°C and p-value p<0.05 showing a significant effect. Conclusion: The use of hot stone therapy also reduces the amount of pain that interferes with daily activities, such as the ability to manage loads, work performance, and sleep quality, in addition to providing long-lasting pain protection for most users during use and for two weeks after use.

The purpose of this SLR research is to analyze the influence of leadership style and employee performance. The research method used is a systematic literature review using the Preferred Reporting Item Method for Systematic Review and Meta-analysis (PRISMA), data sources were obtained from Google Sciencedirect and Google Scholar from 2019-2023, 285 journals were obtained, the journals were re-selected, the results were 90 journals out of 285 could be accessed. Then according to the title, 10 journals met the requirements. The results showed that leadership is closely related to organizational performance and also employee performance. leadership styles are divided into three types: transactional, transformational, and passive. Transformational leadership style is more often applied because it is associated with high levels of employee performance.

The purpose of this observation is to determine the impact of acquisitions on the financial performance of companies that implement acquisition strategies listed on the IDX. To assess a company's financial performance, comparisons are usually used, including: Comparison of current assets with current debt, comparison of total debt with total assets, and comparison of net profit after tax with sales. The literature review method is applied in this observation which is carried out by reviewing the results of past observations that are in line with this topic, but there are inconsistent outcomes. Observations applied by (Utari, Asriany, and Hamid 2022) which state that in acquiring companies they must be able to assess the financial performance of target companies so that the risk of loss will be reduced. While the observations applied by (Firdaus and Dara 2020) provide information that there is no change in the company's financial performance after the acquisition, the company's financial performance remains stable between pre and post acquisition. Based on this explanation, this observation was chosen to determine the impact of acquisitions on the financial performance of companies with acquisition strategies listed on the IDX.

A network is a system in which computing devices are connected to each other and can share data and resources. To establish a connection, these network devices follow certain rules called communication protocols, both through physical and wireless technology. The performance level of a Wi-Fi network, for example inside a building, can be measured by how well users receive the Wi-Fi signal. The goal of this network is to establish timely and precise communication between users and data senders. A successful Internet connection often depends on receiving a strong and consistent signal, while a fluctuating or weak signal is undesirable. A commonly used approach to measure the average Wi-Fi signal level in a building without needing to understand every detail of the building layout is to use Single Slope Modeling (1SM). This model bases its calculations on the distance between the sending and receiving devices, so it can be used to analyze the performance of Wi-Fi networks, as is done in the case of educational institution buildings. Apart from that, in an effort to optimize network performance, a genetic algorithm was also created which was implemented using the PHP language. This algorithm is based on the principles of genetic algorithms to overcome optimization problems that may arise in the context of such networks.

Competition in various industrial fields is getting tougher, one of which is that competition in the beverage industry continues to develop. Facing the era of globalization, the business world must be able to improve company performance. In this way they can survive and compete. In accordance with changes in various economic fields, technical, political and market conditions are becoming increasingly evident. directly or indirectly Direct changes in the economic sector and current social conditions are also changing attitudes and consumer behavior. Product choice is the main marketing choice, not consumer choice. Just look at whether the brand or promotion is good and attractive, but product quality is also a choice. Competition in the tea industry has led to a decline in the performance of Tang Tea Bags in terms of customer satisfaction. Competition in various industrial fields is getting tougher, one of which is competition in the beverage industry continues to develop. Facing the era of globalization, the business world must be able to improve company performance. In this way they can survive and compete. In accordance with changes in various economic fields, technical, political and market conditions are becoming increasingly evident. directly or indirectly Direct changes in the economic sector and current social conditions are also changing attitudes and consumer behavior. Product choice is the main marketing choice, not consumer choice. Just look at whether the brand or promotion is good and attractive, but product quality is also a choice. Competition in the tea industry causes a decline in the performance of Tang Tea Bags in terms of customer satisfaction.    

This research was conducted at the Regional Drinking Water Company (PDAM) in Kapuas Hulu Regency. The aim of this research is to determine Service Management at the Kapuas Hulu Regency Drinking Water Company (PDAM). This research is a type of descriptive research with a qualitative approach, namely the author conducted interviews with informants who were directly involved. In this research, the informants were the heads and staff of PDAM employees who were directly involved in service activities. The author uses data collection techniques, observation, interviews and documentation. The results of this research are the services provided by the Drinking Water Company (PDAM) of Kapuas Hulu Regency, Dihalralpkaln kepaldal petugals Perusalhalaln Daleralh Alir Drinking (PDAlM) Kalbupalten Kalpuals Hulu Dalpalt, which has resulted in reversing the performance of public services in algalr permalsallalhaln permals. allalhaln recognizes turbid flow and the water does not flow and the installation is immediately resolved and the process of carrying out routine internal and external internal checking results in a process of recurrent quality problems.

Background: The percentage of children aged 0 to 11 months who received complete basic immunization reached 75.5% of the target of 92.9%, with a performance achievement of 75.34%. Complete Basic Immunization Coverage (IDL) in North Sumatra Province in 2019 was 85.17%. For data on Complete Basic Immunization (IDL) coverage in Dairi district, there is 82.02%, this figure shows that Dairi district has not yet achieved the strategic plan that has been determined. This study aims to analyze the relationship between maternal knowledge and the provision of basic immunizations in the working area of the Sopobutar health center, Dairi Regency in 2022. Method: This type of research is analytical with a cross-sectional design. The research was conducted in the working area of the Sopobutar Community Health Center, Dairi Regency, North Sumatra Province. The research was conducted from May to June 2022. The population in the study were all mothers who had 1 year old babies recorded in the working area of the Sopobutar Community Health Center, 38 people and using total sampling techniques. Data analysis in this research includes Univariate Analysis and Bivariate Analysis with the chi square test, using a significance level of 5% (p value <0.05). Results: The results showed that the majority of mothers' knowledge was sufficient, 22 people (57.9%) and the majority of babies received complete basic immunization, 26 people (68.4%). The statistical test results show a p value of 0.002 <0.05, meaning there is a significant relationship between knowledge and providing basic immunization to babies in the Sopobutar Community Health Center Working Area. Conclusion: P value = 0.002 <0.05, which means Ha is accepted and Ho is rejected, which means there is a significant relationship between knowledge and providing basic immunizations to babies in the Sopobutar Community Health Center Working Area in 2022. It is hoped that mothers who have babies will increase their insight and concern regarding basic immunization for babies, regarding immunization programs according to schedule and providing complete immunizations.

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.  

Even though Activity Based Costing (ABC) has been implemented by large companies in Indonesia, there are still obstacles that limit its implementation, such as high implementation costs and the long time required. The aim of this research is to find out what factors influence the success of the implementation of Activity Based Costing (ABC) in Indonesia. The type of research is a descriptive method with a qualitative approach. The data used in this research was obtained from the results of a literature review of these articles. The research results show that management understanding and commitment are the main factors influencing the success of implementation. The constraints of high implementation costs and the long time required are special concerns in implementing ABC in Indonesia. Technology support and staff skills determine the smoothness of the implementation process. Implementing ABC requires activity mapping, identification of cost drivers, and appropriate cost allocation to optimize resources and improve company performance.