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The human resource management strategy carried out by PT. Mitra Lestari Bumi Abadi to improve employee performance. The purpose of this researcher is to identify Human Resource Management Strategies in Improving Employee Performance at PT. Jakarta's eternal earth conservation partner. This study uses a non-statistical quantitative analysis method with data collection methods through interviews with the leadership/HRD and employees of PT. Mitra Lestari Bumi Abadi Jakarta, as well as by conducting direct field observations and documentation. The results of the research show that PT. Mitra Lestari Bumi Abadi implements several effective human resource management strategies to improve employee performance, namely: Recruitment and selection to obtain employees according to company criteria, regular employee training and development to improve employee skills and knowledge in the field of work, performance evaluation good and regular basis to help identify employee strengths and weaknesses, Compensation and incentives to achieve better performance results, positive organizational culture that encourages collaboration, teamwork, and innovation. In conclusion, an effective human resource management strategy can help improve employee performance.

This article aims to analyze and identify the quality of tourist attraction of Alamendah village and its application to the management of tourist attraction in Alamendah village, Rancabali District, Bandung Regency. The theory used in this study is the theory of tourism. Tourism is a trip made by a person or group from one place to another, temporary, this tourism aims as recreation, pleasure in seeking environmental balance in social, cultural, natural and scientific dimensions. Through survey and observation methods analyzing Alamendah tourism, this study collects data on tourists' perceptions of the tourist experience, quality of service, quality of physical tourism products, and sustainability of the attraction. Research findings show that a satisfactory travel experience is a key factor in determining the quality of Alamendah's tourist attraction. The results showed that the potential strategy of tourism villages that become tourist attractions, the types of tourism in Alamendah Village, factors that influence the increase in tourist visits to Alamendah Tourism Village such as glamping activity tour packages, tours and sports tourism as well as plantation tourism and digital tourism development strategies can increase tourist visits to Alamendah Tourism Village, The role of tourists in the development of Alamendah Village

This study aims: a) To find out the preparation of the Draft Village Revenue and Expenditure Budget in Panda Village, Palibelo District, Bima Regency. b) To find out the discussion and agreement of the Draft Village Revenue and Expenditure Budget in Panda Village, Palibelo District, Bima Regency, The type of research is descriptive qualitative. The data collection techniques used were interviews, observation, and documentation. The informants were the village head, secretary and staff/employees of Panda Village, administrators of village social institutions, community leaders, religious leaders, and Rukun Tetangga. Determination of informants using purposive sampling technique. The analysis technique is descriptive qualitative analysis, which starts from data reduction, data display, and verification and conclusion making: First, based on the activities of preparing the Village APB Draft as part of the mechanism or stages of preparing the Village Budget (APB) in Panda Village, the results are in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Republic of Indonesia Number 7 of 2021 concerning Priorities for the Use of Village Funds in 2022, and Bima Regent Regulation Number 38 of 2018 concerning Village Financial Management).

Mathematics anxiety has long been recognized as a barrier to student achievement, particularly in an era where digital technologies are reshaping education. This study aims to investigate the role of cognitive psychology in modern mathematics learning as a means of reducing math anxiety and enhancing numerical creativity among digital generation learners. Employing an experimental classroom design informed by neuroeducation principles, the research explored how interventions rooted in cognitive regulation, emotional control, and cognitive load management influence student outcomes. Data were collected through pre-test and post-test instruments measuring levels of math anxiety and creativity in numerical problem-solving. The findings demonstrate a significant reduction in mathematics anxiety following the implementation of the neuroeducation-based intervention. Simultaneously, students exhibited marked improvements in creative approaches to numerical challenges, indicating that addressing psychological factors is essential to unlocking mathematical potential. These results highlight the importance of integrating cognitive psychology into mathematics instruction, moving beyond procedural learning toward a holistic approach that considers students’ emotional and cognitive states. The implications extend to educators, curriculum designers, and policymakers, suggesting that modern mathematics education should balance cognitive development, emotional well-being, and creative problem-solving skills to prepare students for the challenges of a rapidly evolving digital world.

This study aims to analyze how the presentation of financial statements at Village-Owned Enterprises (BUMDes) Bersama Bangkit Mandiri Sejahtera, Nita District. By analyzing the financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera, Nita District, and adjusting to the statement of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used in this study is qualitative research with descriptive methods. Data collection is done through interviews, documentation and observation. The results of this study show that in the presentation of financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera has not fully implemented financial statements in accordance with SAK EMKM due to limited knowledge of BUMDes management and the absence of training from related parties.

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.

The background of this research is that the performance of the employees of the Financial Management Agency and Regional Income Management in the City of Banjar has not been maximized due to the lack of training, one of which is asset management and service delivery by employees who tend to be less focused and slow resulting in organizational plans or targets not running optimally because of the cycle time is not quite right. The formulation of the problem posed in this study is as follows: 1. What is the effect of training on employee performance? 2. How does work motivation affect employee performance? 3. What is the influence of training and work motivation simultaneously on employee performance at the BPKPD in Banjar City? The research method used is quantitative. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Training tends to be good and employee performance is high, so training has a positive and significant effect on employee performance. This means that the better the training, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be high and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the higher the employee's work motivation, the higher the employee's performance at the Banjar City Regional Revenue and Financial Management Agency. 3). Training and work motivation tend to be good and employee performance is high, so training and work motivation have a positive and significant effect on employee performance. This means that the better the training and the higher the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

Analysis of Village Fund Management in Lembang Rinding Kila’ Buntao’ District, Toraja Utara Regency. Supervised by Dra Dina Ramba, MM and Jens Batara Marewa, MM. This study aims to find out how the use of the Village Fund is carried out by the Government and whether it is in accordance with existing procedures and has a clear direction towards village development. The mothed used is an interview, documentation, and observation with the head of Lembang Rinding Kila’ about the Management of Village Funds in 2020 and 2021 which includes the annual village income and what income comes In.The result achieved is that the Village Fund Management in Lembang Rinding Kila’ is already effective, because Lembang Lembang’s inventory fund, so it has complied with Permendagri Regulation Number 113 of 2014 concering Village Fund Management.

Nabire Regency is located in Papua Province, Nabire is one of the largest districts in Papua. Pkh is one of the programs handled by the Nabire Social Service office. This program still requires good management so that no errors occur. Management is usually defined as a manager's function, namely planning, organizing, leadership, and controlling. So it can be said that management is a process. The lack of good management at the Nabire District Social Service can lead to inevitable mistakes such as multiple KK numbers, multiple names, different NIK numbers from the IDKTP, this happens because of human error that cannot be avoided. To avoid this problem, it is recommended for the government social service office to provide guarantees that can make the assistant section work well in order to minimize human errors, such as adequate rest time, food allowances while working or salary increases so that employees who input can be more careful in inputting.      

This study aims to determine and analyze the effect of Bureaucratic Reform which consists of Institutional/Bureaucratic Arrangements, Administration/Management Arrangements, HR/Apparatus Arrangements, Accountability and Public Services on Employee Performance at the Department of Transportation, Communication and Informatics, Pandeglang Regency. This research is a type of explanatory research, namely research that can be studied according to its level based on its objectives and objects. The population in this study were all employees in the Department of Transportation, Communication and Informatics, Pandeglang Regency, totaling 93 people. The analytical method used is descriptive and statistical analysis methods used simple inear regression tools, multiple, simultaneous significant testing and partial significant testing. Data is processed using SPSS 21.0 for windows. The data used are primary data and secondary data. This study used 93 respondents. Based on the results of the study, it can be seen simultaneously the value of Bureaucratic Reform from institutional/bureaucratic structuring (X1), management/management structuring (X2), HR/apparatus structuring (X3), Accountability (X4), public services (X5), has a significant effect on performance employee (Y) at the Department of Transportation, Communication and Informatics, Pandeglang Regency, with Fcount (3.566) > Ftable (2.481) and the results of partial testing (tcount) show that the institutional / bureaucratic arrangement variables (X1), management / management arrangements (X2), arrangement of human resources / apparatus (X3), Accountability (X4), public services (X5). positive and significant effect on employee performance at the Department of Transportation, Communication and Informatics. Based on the results of the hypothesis test, it can be concluded that all X variables in this study have an influence on Y variables, which means that H0 is rejected and Ha is accepted.

This incoming and outgoing mail management application is designed to help simplify the work of agenda staff, where mail management is the daily work of agenda staff in connection with office activities. Incoming mail management includes receiving incoming mail, checking it, recording it in the mailbox and filing it. Meanwhile, outgoing mail is managed from drafting to sending. The working system of this application is divided into two parts, namely incoming mail and outgoing mail. For incoming mail agenda, just record the date of recording, letter number, letter code, letter date, letter source. In the outgoing letter, the concept of a cover letter is given in the form of a column, after completion it will automatically enter the outgoing letter agenda, and the agenda staff does not need to record it again in the outgoing letter book. 

This qualitative study aims to investigate the level of financial literacy and management proficiency among Micro, Small, and Medium Enterprises (MSMEs). The research employs a descriptive qualitative research design to explore the perceptions and practices of MSME owners or managers regarding financial matters. A purposive sampling technique is utilized to select participants, focusing on MSMEs operating in diverse industries and geographical locations. Data analysis involves thematic analysis, enabling the identification of recurring themes and patterns in participants' responses. The findings of this study provide insights into the financial knowledge and skills of MSMEs, highlighting potential areas for improvement and intervention. Ultimately, this research contributes to the understanding of the financial behaviors and challenges faced by MSMEs, aiding policymakers and stakeholders in developing targeted support programs and initiatives.    

Background : Adolescence is a period of transition from children to adults which is accompanied by growth and physical changes, including the growth of the reproductive organs. The maturity of the female reproductive organs is marked by the arrival of menstruation, one of the problems during menstruation experienced by young women is dysmenorrhea. Dysmenorrhea is usually concentrated in the lower abdomen that occurs before and during menstruation caused by uterine contractions. The management of dysmenorrhea can use non-pharmacological therapy, one of which is by giving tamarind turmeric drink. Tamarind contains curcumin and anthocyanins which inhibit cyclooxygenase, thereby reducing inflammation and inhibiting uterine contractions. The content of curcumenol in turmeric acts as an analgesic agent that can reduce the production of prostaglandins. Research Methods: This study used quantitative research with the pre-experimental one group pretest posttest method. The population in this study were 35 teenagers. The sampling technique used was simple random sampling, with a sample of 21 adolescents who experienced dysmenorrhea in May-July in Pelem Hamlet. Data collection used a pain scale observation sheet, namely the NRS (Numeric Rating Scale) before and after administration of tamarind turmeric. Data were analyzed using the Wilcoxon Signed Rank Test. Results: Based on the analysis test using the Wilcoxon Signed Rank Test, a significance value of 0.00 (p <0.05) was obtained, which means that Ha was accepted. Conclusion: There are differences in the degree of pain in dysmenorrhea before and after administration of tamarind turmeric, so it can be concluded that there is an effect of tamarind administration on dysmenorrhea in young women.   Keywords: Dysmenorrhea, Tamarind Turmeric, Adolescents Background : Adolescence is a period of transition from children to adults which is accompanied by growth and physical changes, including the growth of the reproductive organs. The maturity of the female reproductive organs is marked by the arrival of menstruation, one of the problems during menstruation experienced by young women is dysmenorrhea. Dysmenorrhea is usually concentrated in the lower abdomen that occurs before and during menstruation caused by uterine contractions. The management of dysmenorrhea can use non-pharmacological therapy, one of which is by giving tamarind turmeric drink. Tamarind contains curcumin and anthocyanins which inhibit cyclooxygenase, thereby reducing inflammation and inhibiting uterine contractions. The content of curcumenol in turmeric acts as an analgesic agent that can reduce the production of prostaglandins. Research Methods: This study used quantitative research with the pre-experimental one group pretest posttest method. The population in this study were 35 teenagers. The sampling technique used was simple random sampling, with a sample of 21 adolescents who experienced dysmenorrhea in May-July in Pelem Hamlet. Data collection used a pain scale observation sheet, namely the NRS (Numeric Rating Scale) before and after administration of tamarind turmeric. Data were analyzed using the Wilcoxon Signed Rank Test. Results: Based on the analysis test using the Wilcoxon Signed Rank Test, a significance value of 0.00 (p <0.05) was obtained, which means that Ha was accepted. Conclusion: There are differences in the degree of pain in dysmenorrhea before and after administration of tamarind turmeric, so it can be concluded that there is an effect of tamarind administration on dysmenorrhea in young women. Keywords: Dysmenorrhea, Tamarind Turmeric, Adolescents  

This community empowerment activity aims to identify optimal use of riverbank land through developing street vendor businesses (angkringan), empowerment focusing on social initiative programs and entrepreneurial training. The methods used to empower angkringan traders include field visits (observations), focus group discussions, and outreach, the activities of which begin with an analysis of land potential along the riverbanks in Sampangan Village. The activity partners are street vendors (angkringan) located around the banks of the Sampangan river, consisting of three groups, namely a group of immigrants, a group of housewives and a group of youth who manage modern angkringan businesses. The results of empowerment for angkringan traders were identified, among others, by carrying out social initiatives, namely entrepreneurship training which covers three main aspects, including marketing, financial management and product development.

This journal discusses the use of Enterprise Resource Planning (ERP) systems in Small and Medium Enterprises (MSME) in Indonesia. Implementing ERP in MSME can help improve flexibility and integrate all business processes, such as inventory management, finance, production, and sales. However, implementing ERP requires careful preparation, including selecting the right vendor, optimizing internal teams, and preparing human resources. The research method used is the Participatory Action Learning System (PALS), which involves active participation from stakeholders of MSME and ERP vendors. The process of implementing ERP systems in MSME includes stages of meetings, planning, system design, education and mentoring, and using the system in business operations. The steps for implementing ERP systems in MSME include Sales Briefing Document, Function Requirement Document, User Acceptance Test, Training, and Go Live.

The strategy for developing Prince Benowo's tomb tourism in Wonosalam District, Jombang has become the focus of discussion. One strategy that stands out is the use of social media platforms such as YouTube and other platforms. In this context, interesting and informative video content, official YouTube channel, collaboration with local YouTubers or influencers, live streaming, and social media-based campaigns can be used to promote the tomb. In addition, other strategies include improving infrastructure, environmental management, providing adequate facilities and information, developing educational and cultural programs, as well as involving local communities and partnerships with related parties. Implementation of this strategy aims to create a good tourist experience, boost the local economy, and strengthen the cultural and historical identity of the village. Periodic evaluation and monitoring is required to ensure the successful implementation of the strategy and improvements where necessary. Thus, it is hoped that Prince Benowo's tomb tour will become an attractive, sustainable tourist destination, and provide benefits to the local community.

Kalirungkut Village is an area located in Rungkut District, Surabaya City. The village has a variety of potentials that can be developed, especially the MSMEs sector as a leading potential. Based on village apparatus data, there are more than 50 MSMEs operating in the area. However, many Kalirungkut MSMEs are not well coordinated because there is no community as a forum. This has an effect on economic conditions, both for the MSMEs actors themselves and for the Kalirungkut Village. Thus, the purpose of the community service activity is to create a forum in the form of the Kalirungkut MSMEs Association which functions as a means to gather, foster, manage, and coordinate all MSMEs actors in the local village. The service method used is Participatory Rural Appraisal (PRA) which consists of three stages, namely selecting the association chairman, developing the association's management structure, as well as inaugurating and developing the association's operations. The results obtained from the service activities were the formation of the Kalirungkut MSMEs Association chaired by Ismudji Rahayuningsih and accompanied by four other administrators.

Surabaya city is one of the areas in Indonesia which has a large population. The large number of residents moving of Surabaya City has prompted Dinas Kependudukan dan Pencatatan Sipil as a Regional Apparatus in charge of population administration and civil registration in the Surabaya to improve the management of the population administration for its citizens. The purpose of the community service carried out is to help the Surabaya city in improving the quality of Population Administration service assistance and increasing citizen awareness of population Administration arrangements so that later a conscious community environment area can be realized it. and get the maximum Kalimasada data. The results that have been achieved that the writer can complete data on Kalimasada RW 07 Dukuh Sutorejo sub-district and provide understanding to residents about Population Administration and be able to create alternatives that can make it easier for residents to manage it.

This study aims to analyze the effect of accounting conservatism and leverage on earnings management. The population of this study are manufacturing companies in the food and beverage consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The sample of this research is 84 samples selected based on purposive sampling technique. This study uses a quantitative method with secondary data sources in the form of a complete annual financial report of the company. The data analysis technique uses multiple linear regression analysis. The results showed that the leverage variable has a negative and significant effect on earnings management. Meanwhile, the accounting conservatism variable has no effect on earnings management.