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Regional Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to the regions. Regions that are able to manage their finances effectively and efficiently are certainly expected to be able to stimulate the economy through budget absorption in productive sectors and their potential so that they will be able to overall increase efficiency, effectiveness and independence. In this study, the ratio analysis of independence, efficiency and effectiveness is used to see how far the Tana Toraja Regency Government is in managing its regional finances. The results of the ratio calculations carried out resulted in an average independence rate of 22% during the research year (2017-2019). While the results of the calculation of the regional financial efficiency ratio are an average of 88% and the results of the calculation of the effectiveness ratio of regional original income reach an average of 71%.

The development of technology, information and communication resulted in the globalization of the world which took place quickly and dynamically. Globalization brings changes in various everyday issues such as social, monetary, and cultural. Especially in the economic field which has major consequences for changes in the governance of business cooperation and competition as well as the duties of governments in various parts of the world. Therefore, this requires business people to continue to innovate in the face of increasingly fierce competition, because competition does not only come from local business competition but has penetrated world associations. The components that drive this paper are to analyze and find out the understanding and what are the scopes faced by business people in entering the world of global marketing, which is to help the world export and import between countries. This study uses a qualitative descriptive method, the method used in writing this scientific work is to use the library study method. Where researchers look for discussion material from the internet and books obtained from the official website and other supporting documents. Through this research, it is hoped that problems or obstacles from the marketing strategy used and alternative solutions to existing problems can be identified to achieve a better performance improvement.

. Based on the above problem, then this study was held in order to know the influence of service quality in AASA to student’s satisfaction. The method used in this study was multiple linear regression analysis which measures the influence of service quality in AASA section to the satisfaction of the students of Institute of Business and Informatics STIKOM Surabaya and which factors of the dimensions of service quality that need to be improved. Service quality dimensions include Tangible, Reliability, Responsiveness, Assurance, and Empathy. The results obtained are the dimensions of Reliability and Responsiveness have no effect on student’s satisfaction, while the dimensions of Tangible, Assurance, Empathy of service quality have a positive effect on student’s satisfaction at Institute of Business and Informatics by 63% which has a meaning that any increase of physical display dimensions, assurance, and empathy will increase student’ssatisfaction . Based on the results of the descriptive analysis, it is found that "AASA staff performance that has been neat and attractive" still needs to be improved, while other indicators of service quality tends to be very good, so it needs to be maintained.      

This study aims to determine the design of e-business strategies, especially in the culinary field in the Home Industry. Currently,many small and medium entrepreneurs use internet technology to increase their competitive advantage in selling culinary businesses. One popular strategy is the use of e-business, such as Facebook, WhatsApp, and Instagram to improve the performance of business operations. However,to implement an e-business strategy, sellers needa model that can attract customers so that they can generate profits. In this study the authors used a theoretical approach which only describes theories as a basis for thinking and literary methods in which this research method retrieves data from a collection of articles, journals and books from all forms of related sources. The author obtains results from research showing that E-Bussines Home Industry is able to generate promising profits and can compete and innovate to produce new products and have high selling value for the progress of Home Industry businesses, especially in the culinary field,now and in the future.

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompetensi, Quality of Work Life (QWL), komitmen organisasional dan kepuasan kerjaterhadap kinerja pegawai di lingkungan Pasar Daerah Kabupaten Pemalang. Responden dalam penelitian ini adalah pegawai di lingkungan Pasar Daerah Kabupaten Pemalang, Jumlah responden dalam penelitian ini ditetapkan 154 responden dengan menggunakan teknik pengambilan sampel yang disebut proporsional random sampling. Penelitian ini menggunakan analisis Model Regresi Linier dengan bantuan program SPSS.     Hasil penelitian ini menunjukkan bahwa: 1) kompetensi berpengaruh positif dan signifikan terhadap kepuasan kerja, 2) Quality of Work Life (QWL)berpengaruh positif dan signifikan terhadap kepuasan kerja, 3) komitmen organisasional berpengaruh positif dan signifikan terhadap kepuasan kerja, 4) kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai, 5) Quality of Work Life (QWL)berpengaruh positif dan signifikan terhadap kinerja pegawai, 6) komitmen organisasional berpengaruh positif dan signifikan terhadap kinerja pegawai, dan 5) kepuasan kerjaberpengaruh positif dan signifikan terhadap kinerja pegawai.

Abstrak: Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh berbagi pengetahuan dan kapabilitas teknologi informasi terhadap kinerja sumber daya manusia dengan variabel inovasi kerja sebagai intervening. Populasi yang digunakan adalah pegawai Rumah Sakit Umum Daerah Kajen Kabupaten Pekalongan sebanyak 498 orang. Dengan teknik probability sampling dan menggunakan rumus slovin, maka diperoleh jumlah sampel sebesar 100 responden. Alat analisis yang digunakan adalah analisis jalur, dimana sebelumnya dilakukan uji validitas, reliabilitas dan uji normalitas serta uji asumsi klasik.Hasil analisis dan pengujian menunjukkan bahwa berbagi pengetahuan terbukti berpengaruh positif dan signifikan terhadap inovasi kerja, kapabilitas teknologi informasi mempunyai pengaruh positif dan signifikan terhadap inovasi kerja. Berbagi pengetahuan dan kapabilitas teknologi informasi secara simultan dengan dimediasi inovasi kerja terbukti mempunyai pengaruh positif terhadap kinerja SDM. Inovasi kerja berpengaruh positif dan signifikan terhadap kinerja SDM, Inovasi kerja dapat menjadi variabel intervening antara berbagi pengetahuan  terhadap kinerja SDM. Inovasi kerja mampu menjadi variabel intervening antara kapabilitas

Adapun penelitian ini bertujuan mengembangkan model  konseptual strategi memasuki pasar asing. Target khusus untuk  menganalisis dan menguji pengaruh keunggulan spesifik perusahaan dan ikatan jaringan bisnis pada strategi memasuki pasar asing berdampak pada kinerja perusahaan. Responden yang digunakan sebanyak 109 orang di kota Semarang, Indonesia. Alat analisis dengan teknik Structural Equation Model (SEM) menggunakan software AMOS 21. Temuan penelitian ialah ada pengaruh positif signifikan keunggulan spesifik perusahaan, ikatan jaringan bisnis terhadap strategi memasuki pasar asing, ada pengaruh positif  signifikan strategi memasuki pasar asing terhadap kinerja perusahaan.

Peningkatan kualitas sumber daya manusia merupakan hal yang patut diperhatikan karena faktor manusia sangat berperan dalam mencapai tujuan organisasi. Pengelolaan SDM yang baik merupakan suatu keharusan apabila organisasi ingin berkembang. Faktor-faktor yang dapat mempengaruhi kinerja karyawan, difokuskan pada tiga variabel person organization fit, person job fit dan organizational citizenship behavior. Tujuan dalam penelitian ini untuk mengetahui dan menganalisa pengaruh person organization fit dan person job fit terhadap organizational citizenship behavior, serta pengaruh person organization fit dan person job fit terhadap kinerja pegawai. Penelitian ini menggunakan metode kuantitatif yaitu penelitian yang menggambarkan atau menjelaskan pengaruh person organization fit dan person job fit terhadap kinerja pegawai dengan OCB sebagai variabel mediasi. Metode total sampling ini dipakai karena populasi relatif kecil (mudah dijangkau). Sampel dalam penelitian ini adalah 88 pegawai di Dindukcapil Kabupaten Demak. Penggunaan sampel berjumlah 88 responden. Hasil penelitian menunjukkan bahwa person organization fit dan person job fit berpengaruh positif dan signifikan terhadap organizational citizenship behavior. Analisis lain juga menunjukkan bahwa person organization fit, person job fit, organizational citizenship behavior berpengaruh positif dan signifikan terhadap kinerja pegawai.

Tujuan penelitian ini adalah  untuk mengetahui dan menganilisis pengaruh:  a) budaya organisasi terhadap komitmen organisasi; b) motivasi kerja terhadap komitmen organisasi. c) kepuasan kerja terhadap komitmen organisasi. d) budaya organisasi terhadap kinerja pegawai. e) motivasi kerja terhadap kinerja pegawai;. f) kepuasan kerja terhadap kinerja. g) komitmen organisasi terhadap kinerja pegawai Sekretariat Daerah Kabupaten Blora. Kinerja adalah hasil dari fungsi suatu pekerjaan atau kegiatan tertentu selama suatu periode waktu tertentu. Kinerja dalam hal ini menunjukkan hasil kerja yang dicapai seseorang setelah melakukan tugas pekerjaannya yang dibebankan oleh organisasi. Penelitian ini menggunakan jenis penelitian kuantitatif. Sumber data primer berasal dari hasil angket dan observasi. Variabel yang diigunakan dalam penelitian ini adalah budaya organisasi (X1), motivasi (X2), kepuasan kerja (X3), komitmen organisasi (X4/Y1) dan Kinerja (Y2).  Populasi dalam penelitian ini adalah semua pegawai pada Sekretariat Daerah Kabupaten Blora,sampel yang diambil dalam penelitian ini adalah sampel jenuh, yaitu semua anggota populasi dijadikan sampel.  Metode pengumpulan data yang digunakan adalah angket dan studi pustaka. Teknik analisa data yang digunakan adalah: Uji validitas, realiabilitas, uji asumsi klasik, regresi berganda, analisis jalur, uji t, uji F  dan uji determinasi. Hasil penelitian ini adalah 1) budaya organisasi tidak berpengaruh secara signifikan terhadap komitmen organisasi, (thitung  1,895 > dari ttabel 1,684 dan   nilai signifikasi 0,065>0,050). 2) Motivasi kerja berpengaruh dan signifikan terhadap komitmen organisasi (thitung  variabel motivasi kerja 2,280>dari ttabel (1,684)  dan nilai signifikasi 0,028>0,050). 3)  Kepuasan kerja tidak berpengaruh secara signifikan terhadap komimen organisasi (thitung  kerja 0,141 < dari ttabel  1,684,   dan nilai signifikasi 0,889>0,050). 4) Budaya organisai berpengaruh positif dan signifikan terhadap kinerja (thitung  variabel budaya organisasi sebesar 2,517 > dari ttabel (1,684)  dengan nilai signifikasi 0,016 <0,050). 5) Motivasi berpengaruh positif dan signifikan terhadap kinerja. (thitung  motivasi kerja sebesar 2 ,766 > dari ttabel (1,684)  dengan nilai signifikasi 0,008>0,050). 6. Kepuasan kerja berpengaruh positif dan signifikan terhadap  kinerja (thitung  variabel kepuasan kerja sebesar 2,042 > dari ttabel (1,684)   dengan nilai signifikasi 0,047<0,050) 7. Komitmen organisasi berpengaruh positif dan sgnifikan terhadap kinerja (thitung  variabel komitmen organisasi sebesar 2,479 > dari ttabel (1,684)   dengan nilai signifikasi 0,017<0,050).

Tujuan penelitian ini adalah menguji pengaruh emotional intelligence, kreativitas pegawai terhadap kinerja pegawai generasi Y di Sekretariat Daerah Kabupaten Blora dengan kepuasan kerja sebagai variabel intervening. Penelitian ini merupakan penelitian survei. Data yang digunakan adalah data primer dengan mengambil sampel pegawai generasi Y di lingkungan Sekretariat Daerah Kabupaten Blora sebanyak 46 responden. Metode analisis data diuji dengan uji validitas, uji reliabilitas, uji asumsi klasik, uji partial (uji t), uji serempak (uji F), uji R square dan uji analisis jalur dengan mengunakan alat statistik SPSS 22. Hasil uji t sebagai berikut : emotional intelligence berpengaruh positif dan signifikan terhadap kepuasan kerja. Kreativitas pegawai berpengaruh positif dan signifikan terhadap kepuasan kerja. Emotional intelligence berpengaruh positif dan signifikan terhadap kinerja. Kreativitas pegawai berpengaruh positif dan signifikan terhadap kinerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja. Hasil uji F menunjukkan bahwa secara simultan variabel emotional intelligence, kreativitas pegawai, dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai. Uji R square menunjukkan bahwa 82,9% variasi dari kinerja pegawai dapat dijelaskan oleh emotional intelligence, kreativitas pegawai, dan kepuasan kerja dan sisanya sebesar 17,1% dijelaskan variabel-variabel lain diluar model penelitian, misalnya komitmen organisasi, disiplin kerja, kepemimpinan, dan lain lain. Hasil uji analisa jalur menunjukkan bahwa pengaruh langsung emotional intelligence terhadap kinerja lebih besar dari pengaruh tidak langsung emotional intelligence terhadap kinerja dengan kepuasan kerja sebagai variabel intervening. Sedangkan pengaruh langsung kreativitas pegawai terhadap kinerja lebih besar dari pengaruh tidak langsung kreativitas pegawai terhadap kinerja dengan kepuasan kerja sebagai variabel intervening. Berdasarkan hasil pengaruh total untuk meningkatkan kinerja akan lebih efektif apabila melalui peningkatan emotional intelligence.

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi terhadap kepuasan kerja pegawai, menganalisis pengaruh kompensasi terhadap kinerja pegawai, menganalisis pengaruh motivasi terhadap kepuasan kerja pegawai, kepuasan kerja terhadap kinerja pegawai. Selain itu, penelitian ini juga bertujuan untuk menganalisis kepuasan kerja sebagai mediasi antara kompensasi dan kinerja pegawai dan menganalisis kepuasan kerja sebagai mediasi antara motivasi dan kinerja pegawai. Untuk menganalisis variabel tersebut, peneliti menggunakan metode pengumpulan data antara lain kuesioner dan wawancara. Populasi penelitian ini adalah seluruh pegawai pada Kantor Kesyahbandaran dan Otoritas Pelabuhan Kelas IV Tegal sebanyak 44 pegawai, sekaligus dijadikan sebagai jumlah sampel. Teknik penentuan sampel dalam penelitian ini menggunakan sampling jenuh atau sensus. Teknik analisis yang digunakan adalah Regresi Linier Berganda (Model 1 dan 2) dan Regresi Linier Sederhana (Model 3). Uji hipotesis yang digunakan adalah Uji T dan Uji Mediasi.Hasil penelitian mwnunjukkan bahwa kompensasi berpengaruh positif dan signifikan berperhadap kinerja pegawai, kompensasi berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai, motivasi berpengaruh positif dan signifikan terhadap kinerja pegawai, motivasi berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai, kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai.

Air transportation modes have increased after the Covid-19 pandemic, this was offset by an increase in the number of airplane passengers. With the recovery of flight activity, it must be balanced with adequate services, one of which is passenger baggage services. The lost and found unit is a unit that serves arrival passengers' baggage so it must have adequate performance. This study aims to analyze the performance of the lost and found unit of Lion Air at Yogyakarta International Airport. The research method uses a qualitative descriptive method. Data sources for this study were obtained from primary and secondary data. The technique of collecting data by data triangulation uses the method of observing, interviewing, and documenting. Data analysis applies three stages, namely data reduction, presenting, then conclusion. The results of this study are to indicate the performance and constraints of the lost and found units of Lion Air at Yogyakarta International Airport. lost and found unit officers have not carried out their duties properly based on standard operating procedures (SOP) such as inadequate baggage handling, lack of friendly attitude, not punctuality, and lack of ability or expertise of officers. and lost and found units have external and internal constraints such as lack of work equipment, tracking systems, human resources, work environment, and ability, and attitude of officers in handling passenger baggage. It is hoped that the lost and found unit can improve the quality of service for passenger baggage handling.

School facilities are a very important tool in supporting learning in schools. Facilities will be needed by teachers and students in teaching and learning because the facilities will increase students' learning motivation, with complete facilities will also support the performance of teachers in delivering material to students. The purpose of this study is to observe school facilities, especially MTS Ali Imron and see the effect of students' learning if the school facilities are inadequate, especially in English subjects. The case study in this study was conducted at MTS Ali Imron Medan. The method in this study uses a qualitative method by observing schools and conducting interviews with English teachers at MTS Ali Imron Medan.

This study aims to determine whether the village government of Rambahan is economical, and to build infrastructure for community economic empowerment. This research method uses a qualitative method which is sourced from the village office of the Rambahan village government, Muara Bulian District, Batanghari Regency, Jambi. The results of the research carried out concluded that (1) The planning stage of the Village Fund Allocation in the village of Rambahan was in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community. However, the lack of participation of the Rambahan village community in the deliberations on the Determination of the Use of the Village Fund Budget so that there are some parties who have different opinions. (2) The application of the Village Fund Allocation (ADD) for the empowerment of rural communities is appropriate in the view of Islamic economics, because it has implemented quite well the principles of ta'awun and the principle of shura according to the principles of an Islamic perspective. (3) The use of the village fund budget in Rambahan Village, Muara Bulian District can be seen from the success of the financial performance of the village fund budget in Rambahan Village in 2019-2021 in the category like this based on the category and percentage of each statement on average being in the good category andpercentage above 60% until it reaches below 80% success.

Nutritional intake is very important for optimal growth and health in the future. Factors that directly affect children's nutritional health problems, namely children not getting enough balanced nutritious food. Nutritional problems in toddlers can be avoided if the mother has sufficient knowledge about how to feed and manage toddler food properly, one of which is by getting health education. The purpose of this community service is to increase the understanding of PKK Jimus Village mothers to be able to apply balanced nutrition on serving plates for toddlers. The community service method is carried out by counseling, discussion, and mentoring. As for the results of the service, it was found that counseling and mentoring accompanied by discussions with PKK Jimus Village mothers had a positive impact on the understanding and application of balanced nutrition on serving plates for toddlers.

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: 

Puskesmas as a provider of basic health services has a very important role in maintaining public health. If it functions properly, the puskesmas will be able to provide quality services for people in need. The success of puskesmas in carrying out their programs is determined by the availability of human resources (HR) that are balanced between medical personnel on one side and promotive and preventive personnel on the other. The relationship between ability, workload, work discipline, and work motivation with the performance of health workers is obtained that there is a relationship between ability, workload, work discipline, and work motivation with the performance of health workers. Research Objectives: The purpose of this study is to analyze the suitability of the main tasks and functions (tupoksi) with education and skills as well as means of supporting work. Research Methods: The author of this article uses a descriptive qualitative method that seeks to describe an object or subject of an inductive nature. Result: Inappropriate tupoksi due to limited health workers in puskesmas, especially limited skills based on the type of education. As a result, there are health workers who are in charge of programs that do not match their skills. Conclusion: The lack of health workers makes the tupoksi incompatible with the educational background of the staff in charge of the program at the Puskesmas.

Sustainability reports are useful for disclosing the company's performance on economic, environmental and social aspects, as well as the company's efforts to become a company that is accountable to all company stakeholders in general and also to society in a broad context. The report describes all business activities carried out for reporting responsibility to parties who need information as a form of transparency on activities carried out by the company. This study aims to find out the quality of disclosure of sustainability reports on companies in Indonesia and the effect of company size on the quality of disclosure of sustainability reports. This research uses companies listed on the Indonesia Stock Exchange in 2021. The samples to be taken are 38 companies that meet the predetermined criteria. To measure the level of quality of disclosure of sustainability reports, researchers use the disclosure index method, using a scale of 0 to 3 of the standard disclosures set by the Global Reporting Initiative (GRI). The results of the study show that the level of quality of sustainability report disclosure is at the lowest level of assessment with the Bronze predicate in the disclosure of sustainability reports

In the rapidly evolving landscape of artificial intelligence (AI), optimizing human resources (HR) practices is imperative to foster organizational excellence. This qualitative research aims to explore the intersection of AI and HR practices to enhance organizational performance. The research adopts a qualitative approach utilizing in-depth interviews with HR professionals, AI specialists, and organizational leaders. Sampling techniques include purposive and snowball sampling to ensure diverse perspectives are captured. Data analysis involves thematic analysis, allowing for the identification of patterns and themes within the qualitative data. Preliminary findings indicate that organizations are increasingly leveraging AI to streamline HR processes, enhance talent acquisition, and improve employee engagement. Furthermore, the research reveals the significance of ethical considerations and human oversight in AI-driven HR practices. This study contributes to the growing discourse on AI integration in HR and provides insights for organizations aiming to navigate the AI-driven landscape while fostering excellence in HR practices.  

Inflation is closely related to unemployment and the economic performance of a country. The relationship between the inflation rate and unemployment affects decisions to be taken in financial policy. The purpose of this article is to analyze government policies in Batam City regarding the threat of unemployment in inflation in 2018-2020. The method we use is library research. From the results of our analysis, we find that the highest unemployment rate is in 2020 at 11.79% . And the movement of inflation has increased and decreased. We also analyze the policies that can be taken by the Batam city government in overcoming this problem.