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Ujung Batu Beach has the potential to become a tourist destination. This potential, however, has not been completely realized. This community service project is intended to assist managers and the community in identifying existing potential. Location determination, work program determination, work program realization, and work program evaluation are the approaches used. This dedication has resulted in the production of supporting facilities such as signage, swings, flower pots, and garden seats. Furthermore, socialization was provided to the community so that it might play an active role in boosting tourist attraction.

This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia    

The quality of hospital services will affect patient satisfaction and also their loyalty in using these facilities and the rapid development of health services currently requires hospital managers to run their business well. in the hospital. This study uses the method of literature review (literature review) with search engines used in literature searches including Google Scholar and Research gate with the keywords Service Quality Improvement, Lean Six Sigma, Hospitals. The resulting articles were selected based on publications published between 2018 and 2023. The results showed that the application of lean six sigma in hospitals in improving the quality of their services can be carried out through the DMAIC (Define, Measure, Analyze, Improve, Control) approach. The conclusions of this study indicate that the application of lean six sigma can reduce difficulties, increase speed, and separate activities that have added value or value added from activities that have no added value or non-value added in hospitals, such as improving service quality by setting priorities by according to the highest gap required by the patient.

The purpose of this research is to define marketing, human resources, and functional strategies. Marketing managers will be guided by this marketing functional level plan as they decide who will sell what, to whom, where, how much, and how. On the other hand, the role and purpose of marketing is to help a business achieve its goals by placing goods and services profitably in the market. This research approach is qualitative, namely research that is natural and produces descriptive information. In this study, information was collected through a research literature study from journals, books, theses, or theses that provide theoretical discussion. The findings of this study indicate that functional strategy and human resource strategy have no effect on business performance, but financial strategy and marketing strategy do.

The company certainly has human resources as managers in organizing, managing and developing a strategic plan for the company's goals. In realizing these goals the most important thing is how the competence and performance of employees in the company. As an effort to improve employee performance, it must be supported by all components and the most important factor is increasing employee competence. The purpose of this theoretical review study is to find out how work competence influences the performance of employees in the company. The method used is a theoretical review by analyzing and comparing existing theories. The result of this theoretical review is that work competence greatly influences employee performance. The effect of competence on performance can be seen from the level of competence which has practical implications in human resource planning. It can be concluded that there is an influence of work competence on employee performance. The performance and effectiveness of employees in carrying out their duties is largely determined by competence. Companies are expected to always improve employee performance through training employees with their respective competency standards. This is because success in a company is influenced by the basic performance of employees obtained from the level of education, abilities and expertise possessed by these employees, so that they can contribute effectively and efficiently to the company.

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

This study aims to contribute knowledge about Indonesian consumer behavior and marketing strategies through social media that can help businesses increase their product sales in the increasingly competitive Murung Raya district market. A qualitative research method was used in this study. The research location is the Batu Makap Industrial Tourism Village in Murung Raya Regency. In Batu Makap village, researchers conducted structured interviews with respondents from SMEs and digital village managers. The existence of this information technology has an impact on existing markets and existing business agreements. Steps will be taken to introduce SMEs to digital marketing and attract them to participate in loan programs to use digital marketing techniques. In addition, MSME players will also learn about marketing strategies such as digital marketing, online shopping, and product development. Digital marketing enables marketing and selling products based on customer location. Some MSMEs have mastered using technology to sell their products. In developing a digital village in Makapu Village, Murung Raya District, digital marketing has enabled MSMEs to lead their marketing. Steps have been taken to introduce MSMEs to digital marketing and encourage them to participate in lending programs and use digital marketing techniques.  

This journal discusses the effectiveness of financial management in Micro, Small and Medium Enterprises (MSMEs) in Palangka Raya City as a strategy in dealing with the New Normal period of COVID-19. The purpose of this research is to find out how MSMEs in Palangka Raya City manage their finances during the pandemic and how it affects their business performance. The method used in this study was direct interviews with 3 respondents consisting of MSME owners and their financial managers. The results of the study show that MSMEs in Palangka Raya City apply various financial management strategies such as cost savings and increased efficiency in their business processes. In facing the New Normal period of COVID-19, effective financial management can help MSMEs to continue operating and even improve their business performance. In conclusion, effective financial management is a key factor in maintaining the survival of MSMEs during this pandemic.  

This study aims to analyze the model of using accounting information at BUMDES in Pematang Serai Village, Langkat Regency in order to increase Village Original Income through accounting training, length of business establishment and business scale in using the BUMDES accounting information system in Pematang Serai Village, Langkat Regency by collecting data using a questionnaire . The tests used in this study were data quality tests, data normality tests, multiple linear regression analysis, and hypothesis testing. The regression model used in this study is a multiple linear regression model with the help of statistical test tools. The sampling method in this study used the Random Sampling method (random) which obtained as many as 30 BUMDES managers in Pematang Serai Village, Langkat Regency. Regression test results The first hypothesis is accepted and H0 is rejected, where the results of the T test on the accounting training variable obtain a probability of Sig. By 0.000. which means the Sig value ≤ 0.05 or (0.000 ≤ 0.05), as well as the T value calculated in accounting training is 8.681 . And the T table value is 2.0518 so that a value can be obtained (Tcount ≥ Ttable) or (8.691 ≥ 2.0518). because accounting training has a significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the second hypothesis regression test were rejected and H0 was accepted where the results of the T test on the long standing business variable obtained a sig probability of 0.329. Which means the sig value > 0.05 or (0.329 > 0.05). Likewise with the value of Tcount -0.995 . And the Ttable value is 2.0518. So that the value (Tcount <Ttable) or (-0.995 <2.0518) can be obtained, which means that the long standing variable has no significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the third hypothesis regression test were rejected and H0 was accepted where the results of the T test on the business scale variable obtained a sig probability of 0.586. Which means the sig value > 0.05 or (0.586 > 0.05), . Likewise with the calculated T value of 0.551 . And the T table value is 2.0518 . So that a value can be obtained (T count < T table) or (0.55551 < 2.0518). which means that the business scale variable has no significant effect on the use of the accounting information system at BUMDES in Pematang Serai Village, Langkat Regency.

HIMS as a series of activities that cover all hospital health services at all administrative levels that can provide information to managers for the management process. In carrying out the hospital management information system process, the HOT FIT method is needed. The HOT FIT method is a complete solution that is most suitable for current difficulties or limitations. The purpose of this literature review is to find out how to analyze the application of a hospital management information system using the HOT FIT method. The literature used in this study is to determine the articles that match the inclusion criteria. The data base used is Google Scholar. The year of publication of literature sources taken is the last 5 years between 2018 and 2023, literature sources use English or Indonesian. The results of 5 articles obtained that the analysis of the application of hospital management information systems using the HOT FIT method is by implementing Human (System use, user satisfaction), Organization (Structure, environment), Technology (system quality, information quality, service quality). It can be concluded that the quality of a management information can be assessed from the level of accuracy and level of relevance of the information data. With the HOT FIT method, information can be more relevant and accurate and this information has benefits for its users. It is also Vnecessary for the hospital to improve the quality of the information management system by paying attention to the stages and models used.

Digital marketing in the current era has become very important in marketing its products, no exception to tourism. Social Media allows everyone to create and spread their own content on various social networking platforms. But in the promotion of tourism, there needs to be a briefing on the strategy of using and preparing content, including social media ethics for managers and other stakeholders. Based on this, the PKM team conducted digital marketing introduction and training activities to be able to promote Pinus Buntu datu Forest Tourism and what potential it has and can be introduced to tourists. This training is aimed at tourism managers of Pinus Buntu datu Forest and the interest of the participants is quite high and they also feel the benefits of this digital marketing introduction training can be applied in digital marketing on social media. Further training is still needed on how to create messages in multimedia (photos and videos) that are attractive to potential tourists.

This study aims to explain the influece of informatiomof characteristics and accounting information systems on managerial performance in goverment agencies is the aim of the research. Determination of the  sample using the total population sampling method in this study were structural officials and staff at the west sumatera research and development agency and the sample used in this study was as many as 31 respondents. Based on research result that there is an influence of information on characteristics on managerial performance the work of managers of geverments agencies and there is influence of accouting informatios systems on the managerial performance of agencies.

Reviews of the literature on diversity management and workplace misconduct are still incredibly uncommon. Given the requirement for appropriate handling to stop irregular conduct at work (organizations; companies, government institutions, MSMEs). This scoping review's objective is to summarize the literature on the value of diversity management in avoiding workplace deviance.  The scoping study adheres to the Arksey and O'Malley Steps. (2005). The scoping review used has 5 steps, including identifying research topics, finding pertinent studies, Specifically, (1) formulating research questions, (2) locating pertinent studies, (3) choosing studies, (4) outlining data, and (5) gathering, describing, and disclosing findings.  Over 11 years, this research was reviewed using 3 electronic databases: Taylor dan Francis, Wiley dan Emerald. (2013-2023). Corruption, the giving of gifts or bribes, and gossip are among the categories of deviant behavior in the workplace that were identified, and all of these categories have the potential to negatively impact organizational performance, according to the findings of the scoping review. Gender, race, and culture are three types of diversity that are particularly susceptible to the issue of aberrant behavior in the workplace. Therefore, management must provide support and focus, particularly to human resource managers who are responsible for managing diversity in the workplace.

South Bandung is an area in West Java which is famous for the beauty of its natural tourism which is so beautiful and extraordinarily amazing, where in the South Bandung area there are many natural tourist attractions that are an attraction for domestic and foreign tourists. One of them is Situ Patenggang which is a beautiful lake located in Rancabali, Ciwidey, Bandung Regency, West Java Province. Behind the beautiful lake there is a legendary love story in Situ Patenggang which is a natural tourist attraction in South Bandung and an iconic lake in Ciwidey, Rancabali, Bandung Regency, West Java. The theory used is the theory of natural tourist attraction objects. The research method used is the interview method, aiming to dig deeper into how this legend can be preserved as a natural tourist attraction object from Situ Patenggang. This interview method was conducted through informants consisting of managers, community leaders, and local communities. The results of the research based on the results of direct analysis show that Situ Patenggang is a lake full of legends so that it attracts many domestic and foreign tourists who make this lake the main object of attraction because of the legendary myths in South Bandung.    

The need to manage a good and coordinated relationship among employees is critical in human resource management. In order to achieve organizational goals, the relationships between individuals involved in the context must be well managed, especially if the context is broader and involves a union. This brief article will focus on the relationship within the union. The fundamental question here is, "How is the working relationship between the union and the company management?" This question's response elaborates on six main points. First, we'll talk about the nature of trade unions and the issues they face, including in Indonesia. Second, several factors contributing to the decline in union membership will be identified. Third, labor and trade union regulations will be explained. The fourth topic will be the stages of the union process. Fifth, the collective bargaining agreement will be discussed. The complaint procedure will be described in the sixth section.    

WhatsApp Business training has been conducted to improve the quality of management of Sakura Waste Bank Palembang. This activity aims to train managers and employees in operating and using the WhatsApp Business application in daily activities. The results of the training showed that participants were satisfied and able to apply the knowledge gained. It is hoped that this training can positively contribute to improving the efficiency and performance of Sakura Waste Bank

The ASEAN Economic Community (AEC) was enacted at the end of 2015, this is an opportunity for a country's skilled workforce to become professional workers in ASEAN member countries. Because the inherent nature of the enactment of the AEC is the repeal of regulations that allow the flow of goods, services, people (skilled workers), and money to be unhindered. In this condition, the role of cross-cultural communication in organizations is very strategic in creating reinforcement for the sustainability of skilled workers in pursuing their professional careers. It has become a trend that in the era of the global economy there are company activities that involve individuals/employees/managers from more than one country, both those assigned to other countries and those assigned to their own country. This condition causes cross-cultural communication to become unavoidable. In cross-cultural communication, one of the obstacles is language. Language is an extension of a culture. Differences in understanding or interpreting a word or symbol become a potential barrier to communication and this can hinder the process of business or organizational activities. For individuals who are involved in cross-cultural communication within an organization, it is recommended: 1) Increase knowledge and understanding of the culture of business partners or colleagues, 2) It is better to assume that other people who come from other cultures are different from us so as not to cause misperceptions and miscommunication with that person, 3) Apart from mastering the universal language, it is highly recommended to learn the local/regional language where we are assigned/work.    

. The purpose of this article is to establish the development of the legal theory and doctrine of Piercing The Corporate Veil in the law on limited liability companies. The legal reform of legal persons can be traced back to two milestones in the history of legal persons, namely, firstly, the emergence of the theory of legal persons, which focuses on the personalization of legal persons as if they were persons, and secondly, the emergence of the corporate law doctrine known as Piercing the Corporate Veil, which is motivated to reveal the legal veil of the persons behind the company, namely, shareholders, directors and managers. The research method is normative law with a normative approach), concepts and cases. The results of this study can be attributed to the fact that the principle of piercing the corporate veil supports the implementation of the GCG to prevent the abuse of shareholder power. The principle of piercing the corporate veil can limit or prevent unlawful acts committed by shareholders, commissioners and directors who exploit corporate opportunities for personal gain or misuse of corporate assets. The conclusion of this study is that the legal effect of the principle of piercing the corporate shield on the liability of the PT, if violated, has the effect of limiting the liability of the company to unlimited liability (unlimited liability) up to the personal assets of the shareholders.

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

The phenomenon of the company's performance as happened to the banking company Citibank in March 2011. There was a burglary of funds by managers and tellers. The value of the stolen funds reached 17 billion. The suspect was a Citibank teller who abused Citibank's authority to manipulate data and transfer customer funds. The purpose of this study is to determine the effect of independent commissioners, audit committees, and managerial ownership and institutional ownership simultaneously on financial performance.This type of research is quantitative research to determine the effect of corporate governance (Independent Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership) on financial performance. The population in this study is the population in this study are banking companies listed on the Indonesia Stock Exchange for the 2017-2020 year and the samples taken in this study are annual financial statements taken from each financial report of each company for 4 years, namely 2017-2020 at banking companies that listed on the IDX.The test results show that independent commissioners have an effect on financial performance with t count 4.622 > t table value 19971 and significant 0.000 <0.05. The audit committee has no effect on financial performance with t count 1.571 < t table value 29971 and significant 0.121 > 0.05. Managerial ownership has no effect on financial performance with t count 0.326 < t table value 19971 and significant 0.267 < 0.05. Constitutional ownership has an effect on financial performance with t count 3,571 > t table value 19971 and significant 0.001 < 0.05. The results show that independent commissioners, audit committees, managerial ownership and institutional ownership simultaneously have an influence on financial performance with an F count of 16,662 with a significance level of 0.000, because the probability is much smaller than 0.05.   Keywords: