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This study aims to analyze budget realization reports in measuring the financial performance of the Manpower Agency of North Sumatra Province for the period 2018-2022. The descriptive quantitative method was used by analyzing secondary data in the form of budget realization reports obtained from the official website of the North Sumatra provincial government. The results showed that the average effectiveness ratio was 80.49% which was included in the quite effective criteria, while the average efficiency ratio was 25.43% which was included in the very efficient criteria. In general, it can be concluded that the financial performance of the manpower agency was quite good but still needs improvement to achieve the targets that have been set.

This research aims to analyze the role of the Management Information System (SIM) in supporting the decision-making process at the North Sumatra Land Agency Regional Office. This study explores the integration, reliability and contribution of information systems used in managing property and land information and their impact on the efficiency and effectiveness of decisions. The research methodology includes surveys of system users, interviews with top-level managers, and documentation of analyzes related to the technological infrastructure implemented. The data collected was analyzed using qualitative methods to understand the adequacy of the system, its suitability to user needs, and its contribution to the decision-making process. The research results show that the implemented Management Information System has a number of advantages, including efficient data management, better information accessibility, and real-time data availability. However, challenges such as data security and the need for increased integration with other systems were identified as potential improvements. In the context of decision making, MIS is proven to play an important role in providing timely and accurate information for management in making strategic decisions regarding land ownership, document updates and property transfers. Recommendations are prepared based on research results to improve the efficiency and effectiveness of the Management Information System to support better decision making at the North Sumatra Land Agency Regional Office. This research provides valuable insights for managers and developers of information systems in the context of the Land Agency, as well as a basis for improving the system to increase its decision-making role to a more strategic and responsive nature.

In this modern era, of course, technology is developing rapidly and increasingly sophisticated which produces various innovations in various aspects of life, including the industrial sector, it is possible in the electrical and electrical fields. The main form of the application of technology is as a driving force for the progress of science and technology and the development of the times, in making work easier and more efficient. The research was conducted to analyze the wiring process on the low-voltage connection panel (PHB-TR) at PT. Powerindo Prima Perkasa using PLN standards. The standard used in the production of low-voltage circuit boards is the PLN standard number D3.016-2 in 2010. The research was conducted to analyze the wiring process for the low-voltage connection panels (PHB- TR) at PT. Powerindo Prima Perkasa using PLN standards. The standard used in the production of low-voltage connection panels is the PLN standard number D3.016-2 in 2010. The data collection methods in this study were conducting interviews, observations, wiring on the panels and literature studies. Based on the results of the discussion in this study, the following conclusions can be drawn: [1] Knowing what components are contained in the Low Voltage Connection Panel (PHBTR). [2] Knowing the wiring process on the Low Voltage Connection Panel (PHBTR). [3] Knowing how the Low Voltage Split Connector Panel (PHBTR).

This study aims to analyze the application of the cash sales, cash receipts, payroll, purchase of raw materials, and inventory of trade goods accounting system at STEIGEN Company. The research employs a qualitative descriptive method with a case study approach, collecting data through observation, interviews, and documentation. The findings indicate that the implementation of the accounting system at STEIGEN Company is inadequate and not in line with generally accepted accounting principles. Based on the study's results, it is recommended that STEIGEN Company makes improvements to the accounting system to optimize operational processes. An in-depth analysis of the cash sales system, cash receipts, payroll, purchase of raw materials, and inventory of trade goods forms the basis for a better understanding of designing, implementing, and maintaining an effective and efficient accounting system in the dynamic business environment.

Inventory of goods at MI is an important process to ensure smooth operations and learning. With a good inventory system, MI can manage its goods effectively and efficiently, so that it can support the achievement of its educational goals. Administration of goods equipment or goods inventory in MI includes activities such as recording, coding and reporting goods inventory. This includes inventory items (such as tables, benches, whiteboards) and non-inventory items (such as markers, erasers, pencils). The inventory process aims to create goods administration, financial savings, and effective supervision of these goods. Inventory activities of educational facilities and infrastructure in schools include planning, procurement, distribution, use, maintenance and disposal of goods. Inventory recording of goods is carried out in various books, such as the goods inventory master book, goods inventory class book, non-inventory goods record book, quarterly report list, inventory item mutation, and annual recapitulation list. A computerized goods inventory system can help organizations increase efficiency and effectiveness of goods management. This system can help organizations save time and costs, increase productivity, and make better decisions regarding goods management.

The company's problems still revolve around human resources surviving in the era of globalization. This research aims to analyze accounting systems, human resources on employee performance. One of the key elements for the successful implementation of an efficient organization is human resources. Facilities, abundant infrastructure and resources all support this, but without the help of human resources, company operations cannot be handled effectively. A reliable, high-performance power source is required. The increasing complexity of the legal system, the awareness that humans are a very useful instrument for increasing productivity and understanding the negative impacts of ineffective human resource management are the main causes of the increasing importance of human resources. The analytical method that the author uses in this research is comparative and qualitative descriptive methodology. The results of the research show that: the implementation of the human resources employee accounting system for the performance of the Daniyah Lubis Motor Workshop is in accordance with the study theory. In implementing the Human Resources Accounting system, Daniyah Lubis Motor Workshop is still less effective, this can be seen from the contribution of employee performance.

Natural resource management in Indonesia brings complex conflicts involving stakeholders and the use of natural resources. In particular, the natural resource management paradigm needs to be changed to deal with oil palm-related conflicts in border areas, which have the potential to increase tensions between countries. This research aims to determine the effectiveness of natural resource management policies in Indonesia's border regions, with a focus on conflicts related to palm oil. The research method used is qualitative with a literature study approach, involving in-depth analysis of various sources of information such as scientific journals, government reports and other related literature. The research results show that conflicts related to natural resources tend to be triggered by social and economic inequality, as well as neglect of environmental problems. The importance of managing conflict efficiently using models such as negotiation and facilitation is apparent. Involving local actors, including the community, in making policies has a crucial role in ensuring the suitability of policies with community aspirations. Indonesia has adopted sustainable policies, but barriers such as perception and lack of coordination between levels of government still need to be overcome. Therefore, this research suggests creative and forward-thinking solutions, including civil service reform, increasing ecotourism, and developing active community participation as prospects towards natural resource management.

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

The problem that occurs is optimizing products at Sofie Localfood in Palu City to increase production and income. This research uses quantitative descriptive methods, with primary data and secondary data. The data collection techniques used were observation, interviews and documentation. The data analysis used is linear programming using the simplex method. The results of this research show that product optimization analysis at Sofie Localfood in Palu City can provide significant results for developing the local economy and strengthening regional cultural identity. This research highlights the importance of analyzing the optimization of Sofie localfood products in Palu City in the context of local economic development and regional cultural preservation. By using the simplex method, Sofie localfood producers can identify more efficient production strategies in optimizing the company's products.

Roads are a means of transportation for supports various development sector and is a means of regional development of areas along the road the. By Because That, system transportation road kingdom is activity mover economy Which important beside Also become means activity resident Which involve problems economy, social And culture. Development road intended For make it easier connection from something regions to other regions, as well as to develop the economic potential that exists in area the. Objective from study this is For Plan Thick Construction Pavement Rigid With Manual Methods of Pavement Design Road 2017 and Methods Pd T- 14-2003 and compare both methods the. The thickness of the concrete slab obtained from the 2017 Road Pavement Manual method is of 28.5 cm with a thin concrete layer of 10 cm and a drainage layer with a thickness of 15 cm. The thickness of the concrete slab obtained from the Pd T-14-2003 method which is 18 cm. Based on the reinforcement calculation As Min > As Required then obtained reinforcement Which efficient For thick plate concrete 180 mmm is reinforcement 10 mm in diameter with a distance of 300 transverse and longitudinal reinforcement mm, transverse connection (Dowel) is required Ø 28 mm, with a length (L) of 450 mm and the distance (s) between dowels is 300 mm, while the longitudinal connection (Tie Bar) that is with Ø 16 mmm with long 700 mmm And distance 60 mmm. As well as Based on the calculation of reinforcement As Min > As Required, the reinforcement obtained is efficient for a concrete plate thickness of 265 mm is reinforcement with a diameter of 12 mm with distance between transverse reinforcement and longitudinal reinforcement 300 mm, transverse connection (Dowel) required Ø 32 mm, with a length (L) of 450 mm and a distance (s) between dowel 300 mmm, while the longitudinal connection (Tie Bar) is with Ø 16 mm with a length of 700 mm and a distance of 60 mm. Based on the comparison description calculation of rigid pavement thickness using the Manual Design Method Pavement Road (Revision 2017) with thick pavement rigid (rigid pavement) with Method Build Clan Pd T-14-2003 For use method MDPJ 2017 show will more thick compared to method PD Q 14 Year 2003.

This study aims to analyze the application of sustainable principles in modern residential interior design and focuses on aesthetic aspects. With increasing attention to environmental sustainability issues, interior design plays an important role in reducing environmental impacts through the selection of environmentally friendly materials, efficient energy use, and space optimization. However, the aesthetic aspect cannot be separated from design, because it plays a role in creating visual comfort and occupant well-being. This study uses a qualitative descriptive method with an interdisciplinary approach, which includes literature reviews, design analysis, and case studies on several interior projects that have successfully combined sustainable and aesthetic principles. The results of the study show that interior design that considers sustainability not only focuses on energy efficiency and the selection of environmentally friendly materials, but also integrates aesthetic elements that enhance the comfort of the space. These findings emphasize the importance of public and designer awareness in creating functional, environmentally friendly, and aesthetic spaces. This study is expected to provide theoretical and practical contributions to the development of interior design that supports sustainability without sacrificing the aesthetic quality and comfort of the space.

This study aimed to evaluate the effect of three feeding methods-manual, automatic, and sensor-based-on the growth and feed efficiency of White Snapper (Lates calcarifer). The research was conducted from April to July 2024 in fish farming ponds in North Nias. The research method used was a field experiment with a complete randomized design (CRD) which was analyzed using ANOVA test to compare the significant effects of each feeding method. The results showed that the sensor-based feeding method produced the highest average fish weight growth (3.85 g/day) with the best feed conversion efficiency (FCR) (1.25), significantly superior to the manual and automatic methods (p < 0.05). The sensor-based method proved to be more efficient in meeting fish feed requirements precisely, improving feed efficiency and reducing operational costs. Based on these results, the use of sensor-based technology in the feeding system is recommended as an innovative solution to improve the productivity and sustainability of White Snapper aquaculture.

This paper discusses the important role of education and socialization in the context of exports and imports for creative economy entrepreneurs and PKK in Depok, West Java. In the era of globalization, understanding the export and import process is the main key in developing local economic potential. This paper focuses on educational efforts and socialization activities that can provide in-depth understanding to business actors regarding the benefits, regulations, and opportunities related to exports and imports. The learning method is in the form of a face-to-face seminar between all participants and facilitators held at Griya Sakinah Kav. Tanah Baru, Beji Depok, West Java. The emphasis is on practical, theoretical, as well as case knowledge and provides opportunities for participants to ask questions about exports and imports. Thus, participants better understand the export and import processes and procedures effectively. The expected result of this education and socialization is that participants gain comprehensive knowledge about exports and imports, help improve participants' skills, allowing them to utilize international markets more efficiently. This socialization is an important factor in shaping positive perceptions of export and import activities, as well as building networks that support the exchange of information and experience between business actors. Through this community service activity, it is expected to be an opportunity for creative economy business actors and PKK in Depok related to exports and imports so as to realize capacity building and active participation in international trade.

The increasing complexity of modern software systems and the growing demand for real-time data processing have significantly contributed to higher energy consumption in computing infrastructures. This challenge is particularly evident in systems that rely on continuous monitoring, analytics, and adaptive decision-making. Addressing energy efficiency without compromising system performance has therefore become a critical concern in sustainable software engineering. This study proposes an energy-aware software approach that integrates real-time analytics with adaptive feedback mechanisms to optimize energy consumption while maintaining operational performance. The research adopts a design science oriented methodology, encompassing system design, implementation, and experimental evaluation. The proposed system architecture consists of real-time data acquisition, intelligent analytics, and an adaptive control layer based on the MAPE-K (Monitor, Analyze, Plan, Execute, Knowledge) feedback loop. Experimental evaluations were conducted under dynamic workload scenarios to compare the proposed adaptive system with a baseline non-adaptive system. Key performance indicators included energy consumption, response time, throughput, and adaptation latency. The results demonstrate that the proposed system achieves a substantial reduction in energy consumption while maintaining, and in some cases improving, system performance metrics. The adaptive feedback mechanism enables the system to respond effectively to workload fluctuations, reducing unnecessary energy usage during low-demand periods and ensuring stable performance during peak loads. These findings provide empirical evidence that real-time analytics and adaptive control can effectively support energy-efficient and sustainable software systems. This research contributes to the field of energy-aware software engineering by demonstrating that intelligent real-time adaptation is a viable strategy for achieving sustainability objectives in dynamic and performance-critical environments.

yayasan Galang Bersama Kami Foundation is an Islamic philanthropic humanitarian organization that is engaged in empowering poor people who use digital marketing as an online medium to attract potential donors to donate. The aim of this research is to find out how important the role of digital marketing is in attracting potential donors to donate to yayasan Galang Bersama Kami Foundation. This research approach uses a qualitative approach, which aims to interpret the data that has been collected, so as to obtain a general and comprehensive picture of the actual situation. Data collection techniques through interviews and observation. The data analysis technique uses interactive data analysis techniques. The results of this research are that digital marketing has the potential to attract potential donors to donate because it is very efficient in disseminating information about what is needed and to whom the donations are distributed. This research emphasizes the important role of the right digital platform to promote programs being run by foundations that are in need of potential donors. Using company digital marketing can increase trust and attract potential donors to donate to yayasan Galang Bersama Kami Foundation by using elements in digital marketing such as content marketing, social media, websites, digital advertising, CRM systems.

Abstract This research aims to analyze the marketing strategy of PT Indofood Sukses Makmur Tbk to enter the international market with a focus on Indomie instant noodle products. Obtain data from trusted sources such as academic journals and books through library research methods. A qualitative approach is used to understand Indomie's marketing strategy through content analysis and data interpretation. This company is famous for its high quality products and various innovations, especially in instant noodle products. Quality standardization in the production process is the key to success in the global market. Apart from that, PT Indofood Sukses Makmur Tbk applies the cost-plus method in determining export selling prices so that its products are flexible and competitive in the international market. In terms of distribution, the company attaches great importance to quality, timeliness, safety and transportation costs. Indomie products are distributed through large wholesalers and retailers and are popular in overseas markets such as Australia. The findings show that effective and efficient marketing strategies have helped PT Indofood Sukses Makmur Tbk maintain and expand its global market share.

This research aims to analyze the effectiveness and efficiency of using the BackOffice System (BOS) application in budget management at the Central Statistics Agency (BPS) of Palu City. The research method used is qualitative, with data collection through interviews, observation and documentation studies. The BOS application has been used at Palu City BPS since the beginning of 2023 to manage the budget. This research uses descriptive qualitative methods to analyze the effectiveness and efficiency of using the BackOffice System application in budget management at the Palu City Central Statistics Agency. Data was collected through observation, documentation, and direct interviews with key informants such as Budget User Officials, Commitment Making Officials, General Subdivisions, Treasurers, and BOS Operators. The Technology Acceptance Model (TAM) concept is used to explain the acceptance and use of technology. The research results show that the implementation of the BackOffice System (BOS) application at the Palu City Central Statistics Agency is effective in improving budget management to be more efficient. The BOS application makes access easier, makes financial management more transparent, and makes it easier to create assignment letters and complete payments. Even though there are still several shortcomings, the BOS application is considered successful in achieving its goals and has helped in budget management. Research shows that the implementation of the BackOffice System application at BPS Palu City has brought benefits in budget management, increasing the effectiveness of financial management efficiency. Nevertheless. There are still several technical obstacles that need to be overcome. The BOS application makes access easier, makes financial management more transparent, and makes it easier to create assignment letters and complete payments. Even though there are still shortcomings, the BOS application is considered successful in achieving its goals.

This research aims to determine the benefits of applying financial technology to the use of BTN Syariah mobile banking for BTN Syariah customers. It is known that BTN Syariah e-banking plays an important role in making it easier for customers to carry out transactions quickly and efficiently without having to go directly to the bank, just using a smartphone, customers can carry out transactions in banking. This writing uses a descriptive qualitative method which aims to explain and describe clearly and in detail the existence of a problem that occurred. The writing method for this article also uses library research or literature research which takes sources or references through previous journal articles and also sources from the internet.    

Bullying is a term for acts of violence or bullying committed by stronger parties both in terms of age, strength, power to the weak. Forms of bullying behavior are physical bullying, verbal bullying and mental / psychological bullying that can have a negative impact on the victim, such as bruises, wounds, pain, timidity, etc. and for the long term namely disruption of psychological conditions and poor social adjustment. The role of educational psychologyCounselors have an important role in preventing and overcoming bullying in schools, for that efficient and comprehensive services are needed to all students by using various skills and media that can help the performance of educational psychology in dealing with bullying.

This research aims to determine the performance of government procurement of goods and services using the Balanced Scorecard approach. By using the literature or literature study method, a technique for collecting data is by conducting a review study of books, literature, notes and reports that are related to this problem. Based on the research results, it shows that in general, the procurement performance can be considered quite good. Several aspects have been assessed positively. Financial performance shows a high level of budget realization and efficient use of resources. From a customer perspective, the level of customer satisfaction is also quite good, reaching 85%. Meanwhile, from an internal business process perspective, the efficiency of procurement of goods and services reached 95%. From a growth and learning perspective, efforts to improve performance have produced positive results.