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This study aims to analyze the application of Material Flow Cost Accounting (MFCA) as a diagnostic tool and develop methodologies with lean tools that can be validated through their application to case studies in industrial companies. In an effort to become more competitive, the component manufacturing industry needs to find simple and effective solutions that increase productivity while reducing costs. Faced with this reality, companies need to find the right solutions to reduce environmental impact and remain focused on cost control. This study contributes a methodology for integrating MFCA with lean tools in the field of environmental management accounting. This integration enables a comprehensive analysis of the environmental and economic impacts of production, helps companies identify improvement opportunities, and encourages managers to systems of continuous improvement. The study used a review of complementary literature, the development of methods of integrating MFCA and Lean tools. Furthermore, validation is carried out through the application of case studies in industrial companies, which allows the collection of data needed to perform MFCA analysis and calculation models. The integration of MFCA with lean tools provides a comprehensive analysis of the environmental and economic impact of production. The methodology is validated through industry case studies, demonstrating practical applicability and potential benefits. The study also revealed that MFCA analysis has limitations, but when combined with detailed process observations, it can identify inefficiencies that were not detected before. Overall, this methodology enables a shift towards environmentally friendly and low-waste production, and acts as a cycle of continuous improvement to bring production processes closer to ideal optimal levels. The findings suggest that MFCA with lean tools can provide a more comprehensive analysis of the environmental and economic impact of production processes, enabling a shift in production systems towards environmental friendliness and making component waste low. The study provides valuable insights and guidance for companies looking to improve their environmental and economic performance through the integration of MFCA and Lean tools.

Conflict plays an important role in work organizations where good conflict management can benefit the organization as a whole. The purpose of this study was to examine the relationship between trust, team identification and conflict in teams both task conflict and relationship conflict. The study also examined the effect of the relationship between team identification and conflict in teams with trust in colleagues as mediators. This research is an empirical research with a quantitative descriptive approach. This research uses a case study model involving 252 employees at a maufaktur company and 219 employees at a large pharmaceutical company in the Central Java region. The findings showed that team identification was associated with lower levels of relationship conflict and task conflict. These relationships are mediated by trust in their co-workers The findings reveal concerns about the mechanisms by which employee attitudes influence performance behavior. The research also shows how managers and organizations create optimal levels of conflict in their teamwork.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

The research was conducted with the aim of knowing the effect of Competence and Knowledge Management on Employee Performance at the Indonesian University of Education, Tasikmalaya Campus. The method used is a quantitative descriptive method. The results of the study show that competence has a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if the competence of employees increases, the performance of the Administrative Section Employees will also increase. Knowledge management has a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if knowledge management increases, the performance of Administrative Officers will also increase. Competence and knowledge management have a positive and significant effect on the performance of Administrative Section Employees of the UPI Tasikmalaya Campus. This means that if competence and knowledge management increases, the performance of the Administrative Section Employees also increases.

Information technology is not followed by an increase in knowledge, skills and work attitudes of employees in carrying out their duties and responsibilities. In addition, employee performance is affected by good governance which is not optimal due to the absence of transparent data in improving staff quality and lack of employee involvement in the decision-making process and the competence of human resources is not optimal because there are still many employees who do not have a high level of education and the rapid development of information technology is not followed by an increase in knowledge, skills and work attitudes of employees in carrying out their duties and responsibilities. The research was conducted using a quantitative explanatory survey method. The data analysis technique used is descriptive statistics, inferential statistical analysis with multiple regression models. The results of the study inform (1) Good governance has a positive and significant effect on employee performance at the Ciamis District Tourism Office. This means that the better the good governance, the higher the performance of employees at the Ciamis Regency Tourism Office. (2) Competence has a positive and significant effect on employee performance at the Ciamis Regency Tourism Office. This means that the higher the competency, the higher the employee performance at the Ciamis Regency Tourism Office. (3) Good governance and competence have a positive and significant effect on employee performance at the Ciamis District Tourism Office. This means that the better the good governance and competence, the higher the employee performance at the Ciamis Regency Tourism Office.

This study aims to determine the effect of SOPs, Salaries, and Incentives on the performance of educators at the PEACE Pare Course Institute. The method used is quantitative. The population in this study was all 30 educators of the PEACE Pare Course Institute. The analytical tools used in this study are validity and reliability tests, classical assumption tests, multiple linear regression tests, F tests and t tests, determinant coefficients. Data processing using SPSS 23 statistics for windows. Based on the results of the study, it is known that simultaneously SOPs, Salaries, and Incentives have a significant and positive effect on educator performance. The results of the Incentive Variable analysis are the most dominant influence on performance where the coefficient value is 0.895 compared to the SOP and Salary variables whose coefficient values are only -0.244 and 1.926. This does not fit with the initial hypothesis

This study aims to determine the effect of compensation, work discipline, turnover intention on the performance of employees of the Bima City Business Development Cooperative. The approach used in this research is using an associative approach. The sample in this research is 32 respondents. Data collection techniques used are observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that compensation (X1), work discipline (X2) and turnover intention (X3) simultaneously have a significant effect on the performance of employees of the Bima City Business Development Cooperative. with an effect of 66.8%.

This research is a type of qualitative descriptive research, because in this research it will describe the condition of the object and the researcher plays the role of being the key instrument that will process the data. This research was carried out naturally, this research chose to focus on the conditions existing at the Dessy Course and Training Institute (LKP), Bergas District. The data collection technique in this research uses 3 data collection techniques, namely semi-structured interviews, documentation and triagulation. The data sources in this research are subject sources who have the information needed to support this research, namely managers, teachers, employees, members and alumni of LKP Dessy. LKP is a form of non-formal education unit organized for people who need knowledge, skills, life skills and attitudes to develop themselves, develop their profession, work, do independent business and/or continue their education to a higher level. In carrying out the LKP, good management is also required, namely in the selection of management strategies by the management. Strategic management is a series of managerial decisions and actions that determine company performance in the long term. Strategic management includes long-term planning, strategy implementation, evaluation and control. This research aims to qualitatively describe strategic management at LKP Dessy, Bergas District. The results of the analysis show that strategic management at LKP Dessy can be described using one of the stages in company development, namely strategic management whose components include environmental observation, strategy formulation by determining the LKP program plan, LKP program planning, strategy implementation, evaluation and control.

This study aims to investigate the social media management in the information publication carried out by the Instagram account @semaras_sia. It employs a qualitative descriptive methodology with data collection techniques such as observation, interviews, and documentation. The findings reveal four stages in social media management: (1) In the Share stage, the subjects engage in three crucial aspects, namely participation, connection, and trust-building. (2) In the Optimize stage, the subjects are not adequately involved in authentic communication. (3) In the Manage stage, the subjects conduct media monitoring, real-time interaction, and respond promptly. (4) In the Engage stage, influencers or communities are not consistently involved in the information publication. The social media management by the subjects does not align with The Circular Model of SOME, resulting in suboptimal performance in information publication through social media channels.  

Bukit Rata Village is a part of Kute Panang District, Central Aceh District, where high rainfall often occurs, so it is necessary to anticipate handling drainage problems. Based on the results of field observations, it was found that the main problems related to drainage were the accumulation of garbage and sedimentation which caused inhibition of drainage performance so that it was necessary to clean, handle and maintain the canals so that the drainage system could function optimally. Community service activities by carrying out mutual cooperation activities so as to increase the enthusiasm of residents in protecting the environment by taking care of drainage properly and correctly. The method used is to go directly to the field to clean the drainage channels which are covered with grass and various sediments, discussions, and direct practice in the field. The implementation of efforts to increase efficiency, care and maintenance of drainage consists of several stages, namely (1) observation stage, (2) program planning, (3) outreach, and (4) directing the implementation of the drainage maintenance program. As a result of this activity, the community is enthusiastic about participating in mutual cooperation activities to clean the drainage so that the drainage is clean and returns optimally according to its function.

Many factors are considered capable of determining the quality of lecturer performance in tertiary institutions. Therefore, this study will test whether there is an effect of organizational commitment and work climate on the performance of university lecturers in Asahan district. Data collection In this study, economics was used with a focus on education management to test the factors of improving the quality of education with the intervening variable of teacher performance at tertiary institutions in Asahan District. This research was conducted in Asahan District which of the 14 tertiary institutions, one of which is Asahan University. The population in this study are university lecturers. This study uses a non-probability sampling method. The sample criteria in this study were that there were 115 permanent lecturers in tertiary institutions in the Asahan Regency. The results of the study show that organizational commitment has an influence on the quality of lecturer performance. Because with an organization that has a commitment to advancing the university, lecturers will be encouraged to participate. Likewise with the work climate which also has a very large influence on lecturer performance. This is due to a positive work climate and high morale. Then the lecturers will also have the enthusiasm to improve the reputation of the campus. So it was concluded that organizational commitment greatly influences the performance of lecturers in Asahan district.

This study aims to determine the effect of Quality of Work Life on Lecturer Performance through strengthening Organizational Commitment. The population in this study were all lecturers working at Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. The sampling technique used in this study is Nonprobability Sampling with a total of 71 respondents and the data is processed through Smart Partial Least Square (PLS) software. The results of this study indicate that the better the Quality of Work Life, the more it will contribute to the lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. Likewise with the Quality of Work Life which is getting better it will contribute to the organizational commitment of lecturers. It was also found in this study that organizational commitment which was still low could not contribute to improving the lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. And organizational commitment has not been able to play a role in mediating the relationship between Quality of Work Life and lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang.

This study aims to examine the effect of organizational culture and work environment on employee performance at the Dangung-Dangung Health Center, Fifty Cities District. This type of research is quantitative, where the research process emphasizes objective measurement of results using statistical analysis. The population in this study were all employees of 73 people. The sample collection technique used is the total sampling technique, where total sampling is the sampling technique when all members of the population are sampled, while the number of samples is 73 people obtained from all members of the staff. The type of data used in this research is quantitative and qualitative data. While the data sources are primary and secondary data sources. Data collection techniques using observation, questionnaires and literature study. By using test instrument test, (validity test and reliability test), analysis descriptive test, classical assumption test (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and hypothesis testing with the help of the SPSS application. The results of the study show that organizational culture has a positive and significant effect on employee performance and the work environment has a positive and significant effect on employee performance.

Purpose – This study aims to determine whether the performance of Yan HC division employees at PT. PLN (Persero) has been effective. Methodology – The method used is observation, documentation and interviews with all employees of Yan HC PT. PLN (Persero), totaling 9 people. The data that has been obtained from the research results is processed using a qualitative description to determine the effectiveness of the performance of employees of PT. PLN (Persero). Findings – The results show that the effectiveness of employee performance is good. Some things still need to be improved for the sake of convenience in the future. A more computerized work system is needed at PT. PLN (Persero). Originality/Novelty – The research was conducted by direct observation during the internship period which was conducted from March to July at the Yan HC division of PT. PLN (Persero). Implications – The implication for employees and companies is increasing performance effectiveness. With this increase in effectiveness, it is hoped that it will minimize the effort, time and funds that must be spent by employees and the company. For companies, it is necessary to provide the facilities needed by employees in order to increase work effectiveness.

This research is motivated by the delay in fund disbursement, the lack of performance of the implementers and socialization to the community is still not optimal. This research aims to find out the implementation of livable house rehabilitation activities in Pekanbaru City. This research uses a descriptive qualitative method, with data collection techniques of observation, interviews and documentation. This research uses the theory of Charles O. Jones in Siti Erna (2009) with three indicators, namely: organization, interpretation and application. Based on the results of the research, it can be concluded that the implementation of livable house rehabilitation activities has not run optimally. This is because there are still misunderstandings between parties due to lack of coordination, the performance of the implementers is still not optimal, lack of socialization and delays in disbursement of funds, and development exceeds the target time. Suggestions from this study are to improve coordination and cooperation between parties and carry out their duties properly, need to hold socialization again, additional funds and construction can be completed on time.  

Employees are human resources who have a very important role for the success of a company. Giving awards for employee welfare and satisfaction should be given more attention because this can improve employee performance. This is done to ensure that the company's goals that have been previously set can be achieved immediately. The purpose of compiling this research is to find, explain, and analyze the effect of reward and satisfaction on employee motivation at PT PLN (Persero).

The number of employee performance that is considered not in accordance with the target causes a decrease in the quality of the company. So it takes an in-depth approach to what causes it to happen. Therefore, this study wants to test whether there is an effect of motivation and work supervision on work productivity with soft skills and social relations as intervening variables on the employees of PDAM Tirta Silau Piasa. This type of research uses causal research which aims to test hypotheses on a causal relationship between one variable and another, then determines the implications for confirmation of theoretical and empirical models built from Work Motivation and Supervision. The results of the study show that the procurement of human resources has a very large influence on the work productivity of employees at PDAM Tirta Silau Piasa. This is because with quality human resources, PDAM Tirta Silau Piasa will be more consistent in carrying out its functions. In addition, procurement of human resources will create improved performance results compared to previous results.  

The purpose of this research is to examine and analyze the effect of covid-19 pandemic on metacognition, motivation, and behavior in students performance. This research was conducted with accounting students from Bandar Lampung as subjects. The type of research in this study is quantitative data using tabulation results from questionnaires. The population in this study were accounting students at Lampung University, Bandar Lampung University, and Teknokrat University in Bandar Lampung. The data collection technique in this study used non-probability sampling with purposive sampling approach and obtained 225 respondents. Methods of data collection using questionnaires Analysis of the research data using SPSS as a calculation tool. The results of the study show that COVID-19 has an effect on the metacognition, motivation, and behavior of accounting students in Bandar Lampung.  

This study aims to explain the significant influence between Work Discipline, Work Facilities and Work Ability on the Performance of UPTD PUSKESMAS Wates Employees. The research data was obtained by presenting data from the questionnaire results, as well as other research results that are relevant to the object under study. The sample in this study were 43 respondents with a sampling method using purposive sampling where the sample determination technique was based on certain considerations. The analysis used in this study is multiple linear regression analysis using the SPSS 21 program. The results of the study on the Work Discipline variable obtained a tcount value of 1439 <t table 2.042, so the Work Discipline variable has a partial but not significant effect on employee performance, work facilities variable obtained t count 2.220 > ttable 2.042 then work facilities partially have a significant effect on employee performance, and work ability variable obtained tcount 2.084 > ttable 2.042 then work ability partially has a significant effect on employee performance, work discipline variables, work facilities and work ability simultaneously have a significant effect on the performance of UPTD PUSKESMAS Wates employees with the results of the F test obtained Fcount, namely 4.042 > Ftable of 2.852. In addition, it also obtained a coefficient of determination (R2) of 0.237 or 23.7%. This indicates that the performance of UPTD PUSKESMAS Wates employees is influenced by work discipline, work facilities and work ability by 23.7%. While the rest is influenced by other independent variables that are not included in this research model, which is equal to 76.3%.

This study aims to analyze and determine the effect of job satisfaction and morale on employee performance at PT Javadwipa Duta Mandiri Surabaya. This study took 45 respondents from a total population of 72 employees at PT Javadwipa Duta Madiri Surabaya where a total of 45 respondents all came from the marketing department. The analysis technique used is multiple linear regression analysis to test the hypothesis. While the classic assumptions used include the Normality Test, Multicollinearity Test, and Heteroscedasticity Test using the SPSS version 20 statistical program. The results of the analysis conclude that variables 1.) Job Satisfaction have no significant effect on Employee Performance, 2.) Work Morale have a significant effect on Employee Performance, 3.) Job Satisfaction and Work Morale have a simultaneous or joint effect on Employee Performance. at PT Javadwipa Duta Mandiri Surabaya.