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Green Accounting is an accounting system that regulates between companies and the surrounding environment. Green Accounting can provide useful information for business people to manage, design, and evaluate related company systems in order to have a positive impact on the surrounding environment and the general public. This research aims to recognize the effect of Green Accounting on profitability in the manufacturing industry of the lower industrial zone and chemical cement sub-zone in 2020-2022. The research was conducted using quantitative methods. It was found that Green Accounting has a positive effect on the profitability of manufacturing companies. This is evidenced by the results of calculations with the research variables of environmental performance and the use of environmentally friendly products, which refer to the sustainability reports of manufacturing companies in the cement sub-sector in 2020-2022.

This study aims to analyze the level of compliance of Land and Building Tax (PBB) taxpayers in Karumbu Village, Langgudu District, Bima Regency. The research focuses on identifying factors influencing taxpayer compliance, including awareness, education, income levels, government service quality, and law enforcement. The study uses a descriptive quantitative method with secondary data from 2016 to 2019 obtained from the local tax office and village administration records. The results show that taxpayer compliance fluctuated from 2016 to 2018 but increased significantly in 2019, rising from 68% to 80%. This improvement is associated with enhanced taxpayer awareness, the effectiveness of tax officers’ performance, and the support of the village government through counseling and supervision. Education and economic stability were also found to be important determinants of compliance. However, some obstacles remain, such as low education levels and limited public understanding of tax benefits. The study concludes that sustainable tax compliance requires a comprehensive strategy involving community education, improved fiscal service quality, and strengthened transparency in tax fund management.

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

This study aims to determine and analyze the effect of service performance and facilitating conditions on community satisfaction using Electronic KTP issuance operators (KTP-EI) in Padang City. This type of research is quantitative research. This study used primary data obtained through distributing questionnaires to people who received KTP-El services at the Padang City Population and Civil Registration Service. Sampling in this study using random sampling technique. The number of samples in this study were 200 respondents. The data analysis technique used is multiple linear regression and statistical t-test. The results of the study show that service performance and facilitating conditions have a positive and significant effect on community satisfaction using Electronic KTP issuance operators (KTP-EI) in Padang City. Community satisfaction is influenced by service performance and facilitating condition variables by 93.80% while the remaining 6.20% is influenced by other factors not examined in this study.

Metro ethernet is an ethernet-based high-capacity data network solution service that provides flexibility, simplicity and quality of service (qos) to business customers of internet service providers (isp) and other licensed service providers (olo). Ethernet has speeds of up to 10 gbps and with distances of tens or even hundreds of kilometers. The method used in writing this journal is to use the literature review method, namely the method used is the result of an analysis of various previously published scientific article information. Utilization of metro ethernet in its benefits, namely managing risk intelligently, in its management functioning and running independently, namely utilization for each operational, functional and administrative. Reliability, in operation metro ethernet will detect and track discovery to report that it is in a connection failure situation in its performance measurement. Flexibility, support for various services and transportation. Cost-efficiency, simple and highly maintainable metro ethernet network scalability, supports speeds up to 10 gbps. This research was made to find out more about the uses of the metro ethernet network and the configuration on metro ethernet.

This research was conducted by PT. Jasa Raharja (Persero) Solok Branch, which is located at Jl. KH. Ahmad Dahlan Pandan Near Solok City. While the research time is estimated in June 2022 to find out and analyze Compensation for Employee Performance at PT. Jasa Raharja (Persero) Solok Branch. The type of research that will be carried out is descriptive quantitative research, in which this study seeks to find out a clearer picture of leadership style and compensation for employee performance at PT. Jasa Raharja (Persero) Solok Branch. While the form of research is Causal Research, (cause and effect) where there are independent variables that affect the dependent variable. The number of samples in this study used total sampling where the entire population was sampled, namely all employees of PT. Jasa Raharja (Persero) Solok Branch as many as 52 people. Based on the results of the simple linear regression analysis carried out, the regression equation Y = 9.311 + 1.128X means that if the compensation value is fixed or equal to zero (0) then the employee's performance will be worth 9.311 and if the compensation is increased by 1 unit then the employee's performance will increase by 1.128, p. This proves that compensation has a positive influence on the performance of employees of PT. Jasa Raharja (Persero) Solok Branch can be accepted. The result of the R2 (R square) value is 0.612 or 61.2%, this indicates that Compensation (X) has an effect on Employee Performance at PT. Jasa Raharja (Persero) Solok Branch of 61.2%. While the remaining 38.1% is influenced by other variables such as career development, training and employee motivation which are not included in this study. Based on the t test, the calculated t value is also greater than t table, namely 9.019> 1.6751 and the value is not significant 0.000< 0.05 then there is an effect of compensation on employee performance at PT. Jasa Raharja (Persero) Solok Branch

The purpose of this study is to determine the financial performance of PT Sentra Food Indonesia Tbk for the period 2018-2022 as measured by the Liquidity to Solvency Ratio. The source used in this research is the financial statements of PT Sentra Food Indonesia Tbk 2018-2022. The analysis method used in this research is descriptive statistical analysis method. The liquidity level of PT is determined from the results of data analysis. The current ratio of PT Sentra Food Indonesia Tbk averaged 74.93% at the current level from 2018 to 2022, which is below the industry standard of 200%, putting the company in good condition. This indicates low liquidity. PT Sentra Food Indonesia Tbk's quick ratio averaged 46.67% over the 2018-2022 period, below the industry standard of 150%, indicating a loss. The solvency level of PT Sentra Food Indonesia Tbk based on the average debt to assets ratio from 2018 to 2022, is at 52.53%, higher than the industry standard of 35%, indicating a poor situation. For the debt to equity ratio of PT Sentra Food Indonesia Tbk from 2018 to 2022 is 116.18%, higher than the industry standard of 66%, indicating that the situation is not good.

This research is motivated by the lack of school principals’ competency to carry out academic supervision. This study aims to improve the ability of school principals' academic supervision, especially in planning, implementing, evaluating and following up on academic supervision. The research was conducted in 7 (seven) assisted high schools in West Nias Regency. The research subjects were 7 school principals. The research was conducted using the School Action Research (PTS) method for 2 cycles. Actions taken to improve the supervisory competence of school principals are mentoring activities from school supervisors. The results showed that in cycle I there was an increase in the competency of school principals' academic supervision after mentoring by 57.14%, and in cycle II the ability of school principals increased to 100%. The conclusion from this study is that the assistance provided by school supervisors can improve the competency of school principals to carry out academic supervision. Therefore, it is hoped that school supervisors will always provide assistance to school principals on an ongoing basis, so that it has a positive impact on improving teacher performance and student learning outcomes.

This study aims to investigate the effect of a positive work culture on the performance of Toyota Indonesia. A positive work culture is an important aspect of creating a supportive, motivated and productive work environment. In this study, a literature study research methodology approach was used to collect and analyze the relevant literature on this topic. Result of this study show that a positive worplace culture has a significant influence on the production of Toyota Indonesia. Work culture creates a positive environment where employees feel valued, engaged and motivated to give their best contribution. This has a positive impact on employee engagement, effective teamwork, innovation and employee retention. This study emphasizes that a positive work culture has been revealed to be important to organizational performance. Toyota Indonesia can take advantage of these findings by building and strengthening a positive work culture throughout the organization. Thus, companies can increase employee engagement, effective work teams, innovation, and employee retention, which in turn will have a positive impact on the performance of the entire company.

The financial statements of a company are important in its use. Because, with financial reports, company management and external parties need these reports to make a decision. The main step in carrying out this decision-making is of course by first analyzing the financial statements, in order to find out whether a company's finances are healthy or not, and can also assess how the company's performance is through its financial reports. This study aims to be able to find out how the financial performance at PT. ACE Hardware Indonesia Tbk reviewed through analysis of financial ratios. The method used in this research is descriptive method by measuring liquidity ratios, solvency ratios, profitability ratios and activity ratios. Data and information sources were taken from the Indonesia Stock Exchange and parties that have previously published this analysis.

This study aims to determine how much influence employee discipline and work environment have on employee performance in the PGS Cimanggis Village. The research method is a quantitative approach using non-probability sampling data collection techniques. The number of samples taken using the slovin formula is as many as 52 respondents. Primary data was collected using questionnaires in Likert scale units. Data processing uses SPSS 26 software for instrument testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. The results of the study show that work discipline partially has a positive and significant relationship to employee performance. The work environment also has a positive and significant relationship to employee performance. Then through simultaneous testing of the two variables of work discipline and the work environment have a positive and significant relationship to employee performance

This study aims to reveal the effect of motivation on employee performance, especially in the Sajoanging District office, Kabupaten For this reason, information was collected by direct observation (observation), submitting questionnaires/questionsnaires and seeking supporting data in the form of official documents. The results showed that motivation had a positive and significant effect on employee performance in the Sajoanging District office, Wajo Regency.  supported by the results of research which revealed that in a good category generally motivation is in the very good category and employee performance is in.

The purpose of this research is to evaluate the financial performance of PT. Garda Tujuh Buana Tbk during the period 2021 to 2022. In analyzing this financial performance, this study uses the theory of Financial Ratios, where financial ratio analysis will be carried out, especially on Liquidity Ratios, to assess the company's ability to meet short-term debt obligations. The analytical method used in this research is descriptive quantitative analysis. This approach involves calculating the relevant financial ratios in the company using certain formulas. The data and information for this research were obtained from the Indonesia Stock Exchange. The results of the analysis show that the condition of PT. Garda Tujuh Buana Tbk during the last two years from 2021 to 2022 can be said to be not good. The results showed that the level of liquidity ratios for two years obtained results; Current ratio of 55% and 200%, Quitck Ratio of 45% and 149%, Cash Ratio of 20% and 2%..

The purpose of this study to analyze the effect of Perceptions Of Financial Rewards (X1), work engagement (X2) to organizationcommitment (Y1) and employeeperformance (Y2). In this study, data were collected through questionnaires to 90 respondents to determine the response of respondents to each variable. Then analyze the data obtained in the form ofquantitative analysis and qualitative analysis. Quantitative analysis include validity and reliability test, the classicassumption test, hypothesis testing via the F test and t test and analysistest, the coefficient of determination (R2). Data analysis techniques used were linear regression analysis that serves to prove the research hypo thesis. The datathat have met the test validity, test reliability, and classical assumption processed so as to produce the followingregression equation: Y1= 0.244X1 + 0.467X2 and Y2 = 0,202X1 + 0,394X2 + 0,209X3 . Results of the analysis with sobel test  found that Perceptions Of Financial Rewards (X1), workengagement (X2) has a positive and significant influence on organization commitment (Y1) and Perceptions Of Financial Rewards (X1), work engagement (X2) , Perceptions Of Financial Rewards (X3) has a positive and significant influence on employee performance (Y2) . Hypothesis testing using t-test showed that independent variables found to significantly affect  dependent variables.

The company is a form of body or organization that was founded by a person or group. The company's activity is to carry out production which is then distributed in order to meet economic needs. companies in carrying out their operations require substantial funding, therefore the company needs to know the development of its business from time to time so that it can be known whether the company is experiencing progress or setbacks. To be able to find out about this, the owner of the company can look through the accountability report of the company's leadership in the form of financial reports. One of the company's financial reports is the cash flow statement. Cash presents systematically information about cash receipts and disbursements during a certain period. In the statement of cash flows, cash receipts and disbursements are classified according to operations, financing activities and investing. performance.  

Hospital is a health service organization that organizes complete individual health services, and provides inpatient, outpatient and emergency services. In order for hospital management to run well, it is necessary to measure hospital performance, namely the Balanced Scorecard method. : The Balanced Scorecard (BSC) is used as a decision-making tool regarding the actions that must be taken to correct deficiencies and advance the hospital. Purpose: This study aims to determine the application of the balanced scorecard (BSC) in analyzing the performance of hospitals in Indonesia. Methods: This study used the library research method. . Results: a literature review of ten journals shows that all conclude that localization and conceptual use of the BSC can greatly improve hospital performance. The results of performance analysis with the BSC at the hospital can also provide clear direction in determining policies, resources and routine activities, as well as in building systems in each unit in the hospital. Conclusion: BSC can not only be applied in private hospitals, but government hospitals also need to apply BSC to measure their performance and be used as a guide in making policies and designs or work plans. Findings from existing studies must also be enriched by the literature and by empirical evidence about the benefits of BSC application in hospitals. It will also provide experience for a number of hospitals in Indonesia which can be a reference for expanding the implementation of BSC in hospital administration.

The purpose of this study was to prove and analyze the influence of non-physical work environment and workload have a significant effect on employee performance and job satisfaction at the Surabaya II Rayon Fire and Rescue Service; as well as to prove and analyze Job satisfaction has a significant effect on the performance of the Surabaya II Rayon Fire and Rescue Service employees. This type of research used is quantitative research. How to collect data using a questionnaire and using a Likert scale as an answer. Sampling using saturated samples and PLS as analytical tools. Source of data used is primary data. The sample population is the Surabaya II District Fire and Rescue Service employees. Based on the results of data analysis, it shows that the Non-Physical Work Environment has a significant effect on Employee Performance and Job Satisfaction at the Surabaya II Rayon Fire and Rescue Service; and Workload has no significant effect on Employee Performance, but Workload has a significant effect on Job Satisfaction of employees of the Surabaya II Rayon Fire and Rescue Service; and Job Satisfaction has a significant effect on Employee Performance at the Surabaya II Rayon Fire and Rescue Service. The advice given in this study, in order to increase Job Satisfaction, refers to previous research that by improving the Non-Physical Work Environment and Workload will increase Job Satisfaction and by improving organizational culture, work motivation and job satisfaction that occur, the performance of the Fire Department employees and Rescue Rayon Surabaya II, and are expected to be able to add or develop other variables apart from the variables used in this study which are thought to affect employee performance such as promotion, leadership, and others.    

This study aimed at developing the learners’ ability of the English language. Seen from the successfulness of one in studying the language, Non-formal English Course has much contribution to the English language teaching. The Non-formal English course is denoted as the enrichment toward the students that is studying English in junior, senior high school and event in the university. This research constitutes casual comparative study with the main objective is the English students at Hamzanwadi University, Lombok, Indonesia. The numbers of accessible population in this study are 40 students who follow and did not follow Non-formal Course of English. Data was collected using semi-structure interview. The result revealed that the mean score of students’ speaking performance who followed Non-formal English was 78.25. It proved students’ speaking performance who followed Non-formal English course was high. However, after calculating the comparison of the students’ speaking performance who follow and do not follow it, the researcher found only 3.55 of t-test which means the degree of comparison between them was high comparison. In conclusion, this analysis found the students’ speaking performance who followed Non-formal English Course and those who did not has high comparison.

The purpose of this study is to determine the impact of ownership structure, dividend policy, and sales growth on financial performance, as well as the simultaneous effect of ownership structure, dividend policy, and sales growth on financial performance. The data used in this study consists of secondary data derived from annual financial reports which can be accessed via the official website www.idx.co.id. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample used in this study uses a saturated sampling method. The analysis used in this study is multiple linear regression, using SPSS 22 software. The results of this study indicate that dividend policy has an effect on financial performance while ownership structure and sales growth have no effect on financial performance

Conflict can happen in all organizations including universities. Lecturers in universities are one of the important actors in the organization and may be involved in conflicts with each other or with other parties in the university. Therefore, conflict management becomes important to improve lecturer performance in universities. This study uses qualitative research methods with the aim of exploring conflict management strategies used to improve lecturer performance at the North Sulawesi University of Technology. The results of the study indicate that effective conflict management strategies to improve lecturer performance include a collaborative approach, improved communication, recognition of the role and contribution of lecturer, appreciation of cooperation, and conflict resolution through mediation. Therefore, there needs to be careful attention and planning in conflict management to improve lecturer performance in university.