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This research was conducted to determine the role of liquidity in mediating the influence of company size and business risk on the profitability of banking companies listed on the Indonesia Stock Exchange (BEI). The population in this study was 57 companies in the banking sub-sector listed on the Indonesian Stock Exchange. Based on the predetermined criteria, 32 banking companies were obtained, so that the research sample studied amounted to 96 sample data. In this research, the data analysis technique used is the path analysis technique with the help of the Smart-PLS 4 application. The research results show that partially the variable Size, NPL, and LDR do not have a significant effect on ROA, while the BOPO variable has a significant effect on ROA. Size does not have a significant effect on ROA through LDR as a mediating variable. NPL does not have a significant effect on ROA through LDR as a mediating variable. BOPO does not have a significant effect on ROA through LDR as a mediating varia.

Management of facilities and infrastructure is one of the factors affecting success in a company. One is to support the company's operational activities. The purpose of this study was to find out the management of infrastructure in one of the companies engaged in food and beverage. The research results show that the company has carried out management by doing the planning, procurement, maintenance, inventory, and removal of infrastructure. However, not all infrastructure is in an optimal state. This can be seen from the manual use of the machine and the leaky air conditioning due to the lack of regular maintenance. This study used qualitative methods using data collection techniques, namely observation, interviews, and prior literature, and using purposive sampling techniques. 

Financial institutions have played a very large role in the development and growth of modern industrial society. BMT is included in the Sharia Financial Institutions which are operated on the principle of profit sharing, trying to grow and develop micro, small and medium enterprises, in order to raise the level and dignity and defend the interests of the poor. The aim of this research is to determine the role of BMT in empowering micro businesses and the potential of businesses financed at Baitul mal wa tamwil (BMT) to develop economic activities so that they provide positive, prosperous and of course more independent results. This research is qualitative research with a descriptive research type, and the research data is taken from first-hand data, namely customer perceptions and second-hand statements that can be trusted. Data collection techniques include interviews, observations and information from books, articles, journals and theses. Research findings show that BMT plays an important role in empowering micro businesses by providing financing in accordance with sharia and cooperative work operational agreements. That way, MSMEs will become more advanced and able to absorb workers, which of course will help a lot in economic development and alleviating poverty due to reduced employment opportunities.

This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of commercial banks through a comparative analysis. The research model adopts a qualitative approach to delve into the nuanced factors affecting bank performance during the pandemic. Purposive sampling is employed to select participants from the commercial banking sector. Data analysis involves thematic coding and comparative analysis. Findings reveal insights into the resilience and adaptability of commercial banks amidst the pandemic, shedding light on key indicators such as capital asset ratio, return on assets, operational costs, and liquidity ratios. The study contributes to understanding how commercial banks navigate financial challenges during crises, providing valuable insights for stakeholders and policymakers.

This research aims to determine the application of the Inpatient Services Accounting Information System in Supporting the Effectiveness of Internal Control of Hospital Revenue at the SMEC Medan Eye Hospital. The method used in this research is qualitative with descriptive analysis, with data collection techniques through interviews, observation and documentation. The results of this research are that the implementation of the Inpatient Services Accounting Information System has run smoothly, effectively and efficiently. SMEC Medan Eye Hospital has used a computerized system in all areas of its activities. Starting from patient reception to cash receipts. The use of a computerized system is followed by an application, namely SIM RS, to simplify all operational activities. And has a role in supporting internal control of Hospital revenue. This is proven by the faster data entry and payment processes at the cashier. This is supported by an adequate accounting information system and is proven by the system running well and smoothly.  

Standard operating procedures (SOPs) are very important to set work standards so as not to fall out of the standard rules. In the world of tourism, SOPs in hospitality are used to discipline employees so that every work done cannot be separated from the standards set. This research was conducted at Amaris Hotel Palembang, a two-star hotel that has restaurant facilities, ballrooms, hotel rooms, etc. In this study using observation methods, or discovery research that will examine how SOPs in the food and baverage section are implemented at Amaris Hotel. This research study found that every employee who works in the food and beverage section has fulfilled SOPs when working, even before work they have prepared SOP prefixes before employees go to restaurants. This is a priority to ensure that all work carried out is in accordance with SOPs and maintain food and beverage hygiene for hotel guests.

This research is entitled Analysis of Hajj Fund Management During the Covid 19 Pandemic at the Ministry of Religion in Jambi City. The research method used by researchers is a qualitative approach. The results of this research are: 1) Management of Hajj funds in the Ministry of Religion of Jambi City during the Covid 19 period, including: the Hajj fund manager receives Hajj funds from Jambi Province Hajj pilgrims, then the Hajj fund manager manages the Hajj funds, after that allocates the results of Hajj fund management These are for the various accommodation needs of the congregation. The use of Hajj funds in Kemanag, Jambi City during the Covid 19 period was used in 4 sectors, namely 1) Accommodation for pilgrims, 2) Operational costs for pilgrims and guidance for Hajj pilgrims. 3) Handling and anticipating handling of Covid 19 in the congregation. 4) Sharia investment in the form of Sukuk. 2) There are a number of obstacles faced in managing Hajj funds at the Jambi City Ministry of Religion during Covid 19. The obstacle faced by the Jambi City Ministry of Religion in obtaining Hajj funds is the lack of income from Hajj funds. This could happen because of Covid 19 and decreased congregational interest. Meanwhile, in terms of using Hajj funds, handling Covid for Hajj pilgrims, allocating Hajj Funds, monitoring Hajj Funds and managing Hajj funds, there are no significant obstacles. 3) The Jambi City Ministry of Religion has implemented sharia objectives of financial management in the form of religious protection or hifdz a-din. In a review of Islamic financial management, the use of Hajj funds at the Jambi City Ministry of Religion is able to meet life protection needs. Likewise in the case of hifdz al-aql or protection of reason. The Ministry of Religion of Jambi City is able to fulfill this need for intellectual protection. In terms of hifdz al-maal or protection of assets. The Ministry of Religion of Jambi City is also therefore able to fulfill these asset protection needs. However, in terms of hifdz al-nasl (protection of offspring/family), the Jambi City Ministry of Religion is not yet included in the category of hifdz al-nasl or family protection.

The independent curriculum provides freedom to export students' abilities and interests. Changes in government policy on the education system have a good and bad impact on the quality of education. This study aims to find out how the implementation of the independent curriculum by looking at the teacher's understanding and the problems faced. This research method uses quantitative and qualitative. The research instrument used questionnaires and interviews. With the research subject of junior high school teachers in Bojonegoro Regency with purposive sampling techniques with the first criterion, the school implemented an independent curriculum. Second, PJOK teachers are linear graduates. Quantitative research data is analyzed in the form of percentages and qualitative research data is reduced then analyzed and presented according to reality in the field. The average percentage result of teacher perception on independent curriculum understanding is 73% and it can be concluded that teachers have high understanding based on percentage results. Then the results of the study revealed that almost 90% of junior high schools in Bojonegoro have implemented an independent curriculum. The highest result of the problems faced by teachers is that at the learning planning stage 57% experience problems at the Difficulty in stringing together sentences of operational and concrete learning objectives, at the stage of implementation 40% have difficulty designing learning based on the needs of students Difficulty designing projects Strengthening the Profile of Pancasila in learning, at the monitoring stage 48.6% experience Difficulty analyzing student conditions for assessment purposes and at stages 45.7% Difficulty developing questions from the questions provided.

Foreign Object Damage (FOD) is any object found in an inappropriate location that could damage equipment or injure personnel by virtue of being in that location.FOD includes a wide range of materials, including loose hardware, pavement fragments, catering supplies, building materials, stone , sand, luggage, and even wild animals. The aim of this research is to find out the handling of Foreign Object Damage at the Yogyakarta Kulon Progo International Airport Apron and to find out the factors that cause Foregin Object Damage (FOD) in the Airport Apron area International Yogyakarta Kulon Progo. This study used descriptive qualitative method. This research was carried out on March 1 – March 31 2023 at Yogyakarta Kulon Progo International Airport. The data collection techniques used in this research were documentation, observation and interviews with Apron Movement Control (AMC) Unit officers. Data analysis techniques use data reduction, data presentation, and drawing conclusions.The results of the research show that the handling carried out by the Apron Movement Control (AMC) unit is by checking. If there is Foreign Object Damage (FOD) scattered in the Apron area, it is immediately taken or stored in the Fod bin box and will later be handed over to the Safety Management System. (SMS). The obstacle faced by Apron Movement Control (AMC) unit officers at Yogyakarta Kulon Progo International Airport is the lack of awareness of operational officers in the Apron area, especially regarding order and cleanliness. There are several colleagues who are not optimally moving around the Apron so that Fod is not detected. External factors that cause Foreign Object Damage (FOD) on the Apron are objects brought in from outside such as flying grass from cuttings at the edge of the Apron or runway which are carried by the wind and enter the Apron. Meanwhile, the internal factors are plastic waste from GSE such as neat ropes, fragments of suitcases and from passengers.  

The objective of this article is to examine the elements that impact the inclination of customers of Indonesian Islamic banks, specifically those in KC Medan Ahmad Yani, to utilize mobile banking. Technology has significantly influenced people's lives, and the banking industry has utilized the internet to enhance their services. This has resulted in the emergence of mobile banking, which refers to banking services accessed through mobile phones or, in other words, phone banking. Mobile banking, along with services like ATMs and credit cards, has become essential for Indonesian banks to expand their target market. Currently, mobile banking serves as a primary focal point and an effective operational strategy for banks to enhance their services.The purpose of this analysis is to identify the factors that influence customers' interest in using mobile banking and the strategies employed to increase customer engagement. Additionally, the study aims to ascertain whether mobile banking can be employed as a marketing strategy to drive customer growth at Bank Syariah Indonesia KC Medan Ahmad Yani. Data collection for this research is conducted through a questionnaire, which includes inquiries intended to gather relevant information.

Purpose-The main orientation of this article is to recognize the pattern of digitalization's impact on the current development of Artificial Intelligence (AI) and human resource management and how it affects the skills needed by HR professionals for decision-making through talent management and employee retention to ensure employee capabilities by aligning work at the right time based on the company's business priority goals. Methodology-This study uses a qualitative methodology that uses descriptive research. This research focuses on decisions made by leaders to improve the quality of human resources and seeks to identify areas of knowledge that have not been explored in research. Findings-Research results show that the company's strategy of using Artificial Intelligence (AI) provides many benefits, such as improving operational efficiency, developing innovative products or services, and making better business decisions based on better forecasting and analysis. Practical Implications-Through the implications of HR data analysis as decision-making in forecasting human resource trends using AI, talent management, and employee retention. This is applied to the recruitment and selection process that provides benefits such as rewards to employees who can achieve targets. Therefore, a supportive work culture by honing the talents and potential of employees to create maximum and efficient performance can have a good impact on the company.

This study aims to analyze the effect of inflation, financing to deposit ratio (FDR), and operational efficiency on return on assets (ROA) in the financial sector. ROA is an important performance indicator for financial companies, because it reflects the level of profitability of the assets owned. The research method used is regression analysis with annual data from various financial companies during the study period. Inflation is measured using the consumer price index (CPI), FDR describes the ratio between loans provided by banks and deposits received from customers, and operational efficiency is measured by the ratio of operating costs to operating income. The results of this study provide useful insights for the management of financial companies in facing challenges from economic and operational factors. To increase ROA, companies need to consider effective inflation risk management strategies and optimize the FDR ratio, while still focusing on improving their operational efficiency.

In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

The purpose of this research is to find out about the preparation of equipment and documents before carrying out dry bulk unloading activities at PT Wahana Intradermaga Niaga Belawan. Preparation of equipment and documents before unloading dry bulk is a crucial step in ensuring smooth, safe and effective operations at ports and distribution facilities. This process involves moving goods in dry form, such as grain, coal, and wheat, from a means of transportation to a storage area or final destination. In the process of preparing equipment and documents before carrying out dry bulk unloading activities, problems often occur such as damage to unloading equipment and delays in documents caused by lack of information and difficulties in compiling complete documents, so that the service will have a less effective impact and hinder the implementation of loading and unloading. In addition, the author will highlight the importance of complete documents, such as loading and unloading permits, contractual agreements, and security documentation, to ensure legal compliance and smooth operations. This research method uses the field research method (field research) and the library research method (retrieval of data from the library). The results of this research are that by paying careful attention to the preparation of equipment and documents before starting dry bulk unloading activities, companies can increase operational efficiency, reduce the risk of accidents, ensure legal compliance, and maintain safety for all parties involved.

Based on the research findings, the pedagogical competence of teachers at MTs Al Azhar Guluk Manjung Bluto Sub-district Sumenep is relatively good. This is evident through pre-teaching planning, understanding students' characteristics and psychology, mastering teaching materials, utilizing Information and Communication Technology (ICT), and updating teaching materials. Teachers also participate in various specialized training related to teacher competence development, adapt their educational backgrounds to their subjects, present tutorials with student-friendly teaching methods, consult literature related to specific subjects, review test questions before administering them to students, and apply teaching methods suitable for each subject, such as lectures, question-and-answer sessions, and discussions. Regular meetings are held at the beginning of the semester, and evaluations are conducted every three to six months. The implementation of Pedagogical Competence of Teachers at MTs Al Azhar Guluk Manjung Bluto Sub-district Sumenep is at a relatively good level but requires refinement. Challenges faced in implementing pedagogical competence include limited facilities, resources, and limited operational education budget. The solutions to overcome these challenges include utilizing available facilities.      

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email

The purpose of this study was to analyze Johnson & Johnson's stock of trade goods and analyze the assessment of Johnson & Johnson's stock of trade goods using FIFO method on distributor PT Supralita Mandiri. This study used a type of case study with a qualitative approach. The data collection techniques used are interviews and documentation. This study used secondary data.The results of this study show that PT Supralita Mandiri has 115 products and is divided into two, namely baby care and adult care, where baby care has 7 types of products with 69 products and adult care has 5 types of products with 46 products. The Standard Operational Procedure (SOP) set by PT Supralita Mandiri for inventory registration is to use the perpetual method and the inventory assessment is to use the First In First Out (FIFO) method. Operatively the company has implemented FIFO methods in accordance with the company's SOP. However, on the goods supply card, the company has not implemented the FIFO method.

The Service Technical Implementation Unit (UPTD) of the Maria Donggomasa Forest Management Unit Center is one of the government agencies under the protection of the Environment and Forestry Service of West Nusa Tenggara Province which is located in the Bima region of West Nusa Tenggara province. The Service Technical Implementation Unit (UPTD) of the Maria Donggomasa Forest Management Unit is the implementing element for operational technical activities or technical investigation activities at the West Nusa Tenggara Provincial Forestry Service. The function and aim of establishing the KPH is to carry out forest management, outline National, Provincial, Regency/City forestry policies to be implemented, carry out forest management activities in its work area based on Determination Decree No.337/Menhut-VII/2009. The area of ​​the Maria Donggomasa Forest Management Unit (UPTD) includes the city and district of Bima which is divided into a working area of ​​9 resorts and has 96 employees consisting of 41 ASN and 55 workers.