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This study aims to analyze work time efficiency and determine standard time in the furniture production process at CV. JM Putra using the Time and Motion Study method. The background of this study stems from the problem of low production time efficiency due to suboptimal work methods, ineffective work area layout, and a lack of systematic work time measurement. The research was conducted quantitatively and descriptively through direct observation, interviews, and time measurements using a stopwatch for the table production process, which consisted of five main activities. The results showed that the average total cycle time for one table unit was 347.25 minutes, with the activity of assembling the table frame being the longest activity at 120.13 minutes or about 34.6% of the total working time. After performance assessment and the addition of a 15.5% allowance factor, the standard time was obtained at 129.03 minutes. These results indicate that the activity of assembling the table frame is the most critical point that affects production efficiency. The implications of this study show the importance of improving work methods, area layout, and operator training to increase labor productivity. The application of standard time measurement results can be used as a basis for setting work standards, production capacity planning, and a more objective labor incentive system.

The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Testing, and Moderated Regression Analysis (MRA).The result show that green accounting has a negative and significant effect on firm value, while environmental performance has a positive and significant effect.Total asset turnover does not significantly affect firm value. Furthermore, profitability is proven to moderate the relationship between green accounting and environmental performance with firm value but does not moderate the effect of total asset turnover. Based on these findings, green accounting plays a role in influencing firm value, although it is not the primary factor determining investors assessments. The implementation of environmental performance is more widely perceived as a form of social responsibility and sustainability that enhances public trust and market value. Meanwhile, efficiency in asset utilization through total asset turnover is not considered a key determinant in increasing firm value.

This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

This study aims to evaluate the financial recording system implemented by Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, and analyze its impact on business performance. MSMEs are a very dynamic sector and contribute significantly to the national economy, but many of them do not yet have an adequate financial recording system. Good financial recording is key in business decision making, budget planning, and profitability assessment. The population in this study were 370 culinary MSMEs in Harjosari I Village. The research sample was taken at 20%, namely 74 respondents. The study used a quantitative approach with a survey method through the distribution of questionnaires to 74 culinary MSMEs in Harjosari I Village, Medan Amplas. Data analysis was carried out using simple linear regression to see the relationship between the quality of the financial recording system as an independent variable and business performance as a dependent variable. The results showed that the better the financial recording system, the better the business performance, this can be shown by the regression equation, Y = 1.395 + 0.308 + e. The research results indicate that improving accounting literacy and the use of digital technologies, such as MSME bookkeeping applications, are essential. The involvement of local governments and financial institutions is crucial in educating and facilitating digital-based bookkeeping systems for culinary MSMEs to enhance their competitiveness and business sustainability.

This study aims to examine the role of life cycle and bio-accounting in achieving sustainable broiler chicken production and to analyze whether environmental intelligence moderates these relationships. The life cycle approach is viewed as a comprehensive method for assessing resource efficiency, waste management, and environmental impacts throughout each stage of broiler production. Bio-accounting serves as a tool to measure and record biological aspects affecting livestock performance, feed consumption, emissions, and production efficiency. A quantitative method was employed through surveys distributed to small- and medium-scale broiler farmers. The results indicate that both life cycle and bio-accounting have a positive and significant effect on sustainable broiler production. Moreover, smart environmental strengthens these effects, as farmers with higher levels of environmental intelligence are better able to utilize bio-accounting information and life cycle assessments to manage resources efficiently and reduce environmental impacts. These findings highlight the importance of integrating life cycle analysis, bio-accounting practices, and environmental intelligence to enhance the sustainability of broiler production.

This study examines the strategic role of job satisfaction in shaping organizational commitment in the context of companies by synthesizing empirical evidence published between 2016 and 2025. Although it has been extensively researched, findings related to the consistency and determinants of the relationship between job satisfaction and organizational commitment are still scattered and have not been integrated, thus requiring comprehensive mapping. Therefore, this study aims to identify empirical patterns, conceptual issues, and theoretical foundations that explain how job satisfaction contributes to the formation of organizational commitment. Using the PRISMA based Systematic Literature Review (SLR) method, 35 articles were selected through the stages of identification, screening, quality assessment, and thematic synthesis. The review results show that job satisfaction is consistently a major predictor of organizational commitment in various corporate sectors. These findings are consistent with theories such as Social Exchange Theory, Equity Theory, Herzberg's Two Factor Theory, and Job Demands Resources Model, which explain the cognitive and affective mechanisms of commitment formation. In addition, variables such as work environment, job involvement, work life balance, internal CSR, and HR practices were identified as mediators or moderators that strengthen this relationship. This study concludes that increasing job satisfaction is an important strategy for strengthening commitment, reducing turnover intentions, and improving organizational performance. This review contributes to an integrative understanding of empirical developments and theoretical perspectives, and provides recommendations for future research to expand the data base and consider cross-cultural dynamics in organizations.

In the context of modern education, performance assessment is a crucial instrument for measuring the effectiveness of the learning process. Unlike test-based assessments that generally focus on cognitive aspects, performance assessment highlights students' abilities in applying the knowledge, skills, and attitudes they have learned in various real situations. This is very relevant to the multidimensional characteristics of Islamic Religious Education (PAI) learning, including cognitive (knowledge), affective (attitudes and values), and psychomotor (practice of worship and skills) aspects. This study aims to: 1) To determine the concept and implementation of performance assessment in the context of Islamic Religious Education (PAI) learning. 2) To identify the types of performance assessments that are relevant and can be applied effectively in Islamic Religious Education (PAI) learning. 3) To examine the effectiveness of implementing performance assessments in improving understanding, practice, and character building. This study uses a qualitative approach with the model used being library research. The results of the study indicate that performance assessment in Islamic Religious Education (PAI) learning is a form of authentic evaluation that is very important to be applied in the learning process. Unlike traditional assessments, which emphasize cognitive aspects, performance assessments provide balanced attention to cognitive, affective, and psychomotor aspects. These assessments assess not only what students know, but also who they become. Therefore, it is crucial for teachers and educational institutions to optimally integrate performance assessments to shape a generation that is not only intellectually intelligent but also spiritually and socially mature.

Lecturers are a key element in improving the quality of education in higher education. Effective assessment of lecturer performance is essential for evaluation and improvement of education quality. Instituito Profissional de Canossa (IPDC) evaluates lecturer performance through manual methods involving students, this process often produces inaccurate data and slows down decision making. For this reason, a decision support system is needed that can accommodate all the criteria needed in decision making using the promethee method to assess lecturer performance. Promethee was chosen in this research because of its ability to consider data characteristics and provide more accurate results. This DSS will consider three assessment criteria, including education, community service and research. The results of the DSS implementation with the Promethee method can provide recommendations for lecturer performance rankings that help the quality assurance team in identifying outstanding lecturers.

Thisl study aims lto determine lthe health llevel of lPT. Bank lSyariah Indonesia (lBSI) Tbk inl 2021-2024. The assessmentl indicators usedl in lthis study lare Capital, lAsset Quality, lManagement, Earning, andl Liquidity lor abbreviated las CAMEL. Thel Camel methodl is one of the factors lthat greatly ldetermines the healthl of la bank. Thisl study wasl conducted withl a lquantitative descriptive lapproach, namely usingl secondary ldata obtained lfrom library sources such as academic journals, government publications and annual lfinancial reports published lon the lcompany's officiall website, lby analyzing lthe CAR, lNPF, PDN, lROA, ROE, lBOPO, NI, land FDR lratios. The resultsl of thel study lshowed that lthe CAR lratio for the 2021-2024 periodl was given the predicatel "very lhealthy". The lNPF ratio lfor the 2021-2023l period was given thel predicate "lhealthy", whilel in 2024 lit was lgiven the lpredicate "veryl healthy". lThe PDN ratiol for thel 2021-2024 period lwas given lthe predicate "quite lhealthy". The ROAl ratio lin 2021-2024 was givenl the lpredicate "very healthy". lThe ROE lratio in 2021-2024 lwas given lthe predicate "lhealthy". The BOPO ratio in 2021-2024 lwas given lthe predicate "veryl lhealthy". The lNI ratio lin 2021-2024 lwas given lthe predicate "lhealthy". The lFDR ratio lin 2021 was lgiven the lpredicate "very lhealthy". However, inl 2022-2024 itl decreased and was givenl the lpredicate "healthy". lThe findings show lthat based lon these lindicators, the performance of Bank Syariahl Indonesial lTbkl in 2021-2024 was on average in the "very healthy" category, which indicates goodl financial health laccording to lthe overall lassessment.

Patients with chronic kidney disease (CKD) often experience shortness of breath, fatigue, and a decline in quality of life due to fluid imbalance, anemia, and reduced lung capacity. These conditions highlight the need for simple, safe, and effective non-pharmacological interventions. This community service program, titled “Napas Lega Bersama” (“Breathing Relief Together”), aimed to improve the knowledge and skills of CKD patients in applying pursed-lip breathing (PLB) techniques as a strategy to enhance breathing patterns and overall well-being. The activity was conducted at a partner hospital’s hemodialysis unit through educational sessions, live demonstrations, and guided PLB practice over a two-week period. Pre- and post-program assessments were performed using standardized questionnaires to measure participants’ knowledge and perceived quality of life. The results showed an 85% increase in participants’ understanding of PLB and a 70% improvement in perceived comfort and daily activity performance after the intervention. Participants also reported reduced shortness of breath and greater relaxation during dialysis sessions. This program demonstrates that pursed-lip breathing can serve as a simple and effective complementary therapy to improve the quality of life of CKD patients. It is recommended that this initiative be continued through routine mentoring and interdisciplinary collaboration to promote therapeutic breathing exercises across healthcare settings.

The Decision Support Sistem (DSS) for selecting exemplary teachers at SMP Negeri 2 Loli aims to assist the school in determining teachers who deserve to be recognized as exemplary teachers. The evaluation of exemplary teachers involves various criteria such as teaching performance, discipline, creativity, and communication skills with students. However, the selection process conducted manually tends to be subjective and time-consuming. Therefore, a sistem is needed to simplify and accelerate the selection process while producing objective and transparent results. This sistem is developed using the Simple Additive Weighting (SAW) method, which is one of the techniques in multi-criteria decision-making. The SAW method works by assigning weights to each predetermined criterion and calculating the weighted scores for each alternative (teacher). These weighted scores are then summed to determine the ranking order of teachers who meet the criteria as exemplary teacher candidates. The results of this study indicate that the implementation of the SAW method can produce a more structured, objective, and efficient exemplary teacher selection process. The sistem facilitates the school in conducting evaluations and decision-making, while also reducing the potential for errors that may occur during manual selection. Thus, this decision support sistem is expected to make a significant contribution to improving the quality and accuracy of exemplary teacher assessments at SMP Negeri 2 Loli.

Optimal performance of teacher performance appraisers (PKG) is a significant challenge in improving the quality of education in Malalayang District, Manado. The main problem that arises is the low perception of organizational justice and institutional support that influence the performance of these employees. This study aims to analyze the influence of organizational justice and perceived support on the performance of PKG employees through the mediation of Organizational Citizenship Behavior (OCB). The method used is quantitative with an associative design, involving 92 employees as a sample taken proportionally from a population of 119 PKG employees. Data were collected using a questionnaire and analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) techniques. The results showed that organizational justice and perceived support significantly influence OCB and performance, and OCB proved to be a mediator that strengthens the relationship. These findings indicate that improving organizational citizenship behavior can be an effective strategy in improving employee performance that impacts the quality of teacher assessment. The practical implications of this study suggest the need to strengthen fair organizational policies and provide optimal support to create a conducive work environment that supports the performance of PKG employees.

Solid financial performance is a crucial foundation for companies to achieve long-term success. In the banking context, financial health assessments are essential, as they directly relate to the stability of the national financial system. Therefore, the Financial Services Authority (OJK) has established standards for evaluating bank soundness using the RGEC method, which includes four key aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to analyze the soundness level of PT Bank Central Asia Tbk (BCA) during the 2020–2024 period using the RGEC approach. The assessment is conducted by evaluating financial ratios such as Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The analysis results show that BCA achieved a "very healthy" rating (PK-1) in all RGEC aspects. This reflects BCA's ability to effectively manage risk, implement sound corporate governance principles, and maintain strong profitability and capital. These findings strengthen BCA's position as one of the best-performing banks in Indonesia and demonstrate the company's commitment to maintaining financial stability and customer trust.

This study aims to explore how Indonesia's auspicious legal framework supports the establishment and functionality of cooperatives and identify challenges to its implementation. Used in this study is a qualitative Systematic Literature Review (SLR), whose collection and review of literature were conducted through various academic sources with complementary legislation. The results of the research indicate that in spite of the existence of formal arrangements and rules for institutional factors and cooperative health assessments, field practice is weak due to lack of understanding, socialization, and effective supervision. Social and geographical diversity and legal limitations are also major concerns in the realization of adaptive and sustainable cooperatives. Therefore, the regulatory approach has to be reformed and the institutional strength of cooperatives increased to guarantee more effective functioning as well as in accordance with cooperative principles.

In the#world of work assessment, it is very important, every organization will develop the best strategy to be able to compete. Especially in improving employee performance. The background to good employee performance is the ability to adapt, having skills that are relevant to the job, and the willingness to continue learning and developing. Thus, companies can achieve brand goals more effectively and efficiently. Similar to other companies, PT. Hilfic also carries out performance assessments of its employees. In this research, employee performance assessment uses a strategy based on Key Performance Indicators (KPI). The aim of this research is to identify factors that influence employee performance, such as motivation, competence, work environment, etc. The method used uses qualitative methods. The research results show that there is a positive and significant influence on employee performance, especially on quality and quantity after the company implemented Key Performance Indicators (KPI) as an assessment of its performance.

Employee performance appraisal is a crucial aspect of human resource management and development, as the evaluation results serve as the basis for managerial decision-making, including promotions, incentives, and career development. However, unstructured assessment sistems often hinder the objectivity, transparency, and accuracy of performance evaluations. This study aims to design and develop a web-based Decision Support Sistem (DSS) to assess the performance of Biller employees at the ULP PLN Kuala office by applying the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method. TOPSIS was selected because it effectively addresses multi-criteria decision-making problems by comparing each alternative to both positive and negative ideal solutions. The evaluation criteria include invoice achievement, account return balance, and PAL balance. The sistem was developed using PHP as the programming language and MySQL as the database, ensuring integration and accessibility. The test results indicate that the sistem is capable of providing employee rankings in an objective and measurable manner. Based on the calculation, Tri Widodo achieved the highest score (0.8027), demonstrating the best performance among the evaluated employees. The implementation of this TOPSIS-based DSS makes the performance appraisal process more sistematic, efficient, transparent, and accurate, thereby contributing to the improvement of human resource management quality within the organization.  

Increasing competition in the food industry requires companies to not only focus on product innovation and market expansion but also on strengthening internal human resource capabilities through long-term strategies. PT. Surya Pratista Hutama addresses this challenge by implementing a Talent Management Sistem (TMS) designed to identify, develop, and retain high-potential employees (HiPos), while simultaneously ensuring sustainable leadership development and succession planning. This study employed a qualitative case study approach by utilizing observations, in-depth interviews, and a paper review to obtain comprehensive insights into the company’s practices. The findings reveal that the identification of HiPos is carried out through a rigorous and consistent process using the 9-box grid as a key assessment tool. The emphasis on consistency in evaluation highlights the organization’s effort to ensure fairness and accuracy. Employee development is facilitated through multiple strategies, including formal training, mentoring programs, job rotation, and other structured learning initiatives. Retention strategies focus on providing competitive compensation packages, developing financial literacy skills, and fostering a collaborative organizational culture that values employee contributions. The implementation of TMS at PT. Surya Pratista Hutama has shown positive impacts, particularly in reducing employee turnover rates and improving leadership performance. However, the study also identifies several challenges, especially related to the need for clearer procedural guidelines and more specific development strategies to optimize outcomes. Overall, this research demonstrates that a well-structured TMS can serve as an effective mechanism for building sustainable human resource capabilities in highly competitive industries such as food manufacturing.

This research intends to examine novel performance management techniques for Civil Servants (ASN) to improve bureaucratic professionalism at the Regional Civil Service Agency (BKD) in Sidoarjo Regency. The research arises from the increasing use of digital performance systems via the e-Performance application, which has yet to show notable changes in behavior among bureaucrats. The study examines the efficiency of the e-Performance system, organizational culture, leadership roles, and management innovations at BKD. Employing a qualitative case study method, data were gathered through extensive interviews, observations, and document review with structural officials and staff. The results indicate that the e-Performance system has enhanced administrative efficiency and transparency, yet it still falls short in fostering employee participation and feedback processes. Deficiencies in digital skills and insufficient training for fostering culture were noted as well. The research suggests fostering a reflective workplace culture centered on recognition, ongoing digital skills training, and establishing a reciprocal feedback mechanism in performance assessments. Working with outside organizations is crucial to maintain accountability and impartiality. These results are anticipated to enhance ASN professionalism and foster an adaptive, innovative bureaucracy in the era of digital governance.

This study examines the reclamation plan of PT. Z for the 2023–2027 period with the aim of assessing the technical feasibility, ecological effectiveness, and alignment with national reclamation regulations. A descriptive-quantitative approach was employed through field observations, analysis of geomorphological conditions, evaluation of topsoil management, assessment of revegetation performance, and review of key environmental documents. The planned land disturbance reaches 138.53 ha, with reclamation focused on the disposal and topsoil areas covering 29.67 ha, as the mining pit remains active. Reclamation activities include land recontouring, topsoil spreading, erosion control, establishment of Legume Cover Crops (LCC), and planting of local species such as Rukam. The results indicate that the implemented strategies effectively enhance soil stability, improve vegetation cover, and support ecosystem recovery. Furthermore, the reclamation program meets the key performance criteria set by the Ministry of Energy and Mineral Resources, with vegetation cover exceeding 90% and stable slope conditions. Challenges remain, particularly related to sedimentation management and the absence of pit reclamation during the active mining phase. Overall, the study concludes that PT. Z has developed and executed a reclamation plan that reflects good mining practices and environmental stewardship, contributing to the long-term sustainability of post-mining land use.

This study aims to analyze the quality of educational services at SDN Lambangsari 05 Tambun Selatan based on students’ perceptions using the Service Quality (Servqual) method. The background of this research highlights the crucial role of elementary schools in providing quality education services as a fundamental stage in shaping students’ character, social skills, and cognitive abilities. By focusing on students’ perceptions, this study seeks to obtain a realistic picture of service quality from the perspective of the main beneficiaries, namely the students themselves. A qualitative approach was employed, and data collection techniques involved both direct observation of school activities and the distribution of structured questionnaires to 50 fourth-grade students to ensure the validity of the findings. The Servqual method was used to evaluate five service dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy, which together provide a comprehensive assessment of educational service quality. The analysis results show that four dimensions—Reliability, Responsiveness, Assurance, and Empathy—have positive gaps, indicating that the services provided meet or exceed students’ expectations and reflect the school’s commitment to quality. However, the Tangibles dimension shows a small negative gap (-0.03), suggesting the need for improvements in physical aspects such as the cleanliness of classrooms, the availability of learning media, and the maintenance of school facilities. In conclusion, the overall quality of educational services at SDN Lambangsari 05 is considered good, with strong performance in non-physical aspects, although upgrading physical facilities remains essential to enhance student satisfaction and create a more conducive learning environment.