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This research is focused on the Application of Just In Time in Increasing Production Effectiveness and Efficiency (A Study at PT Albasi Priangan Lestari, Banjar City). The problems encountered in this study include: 1]. How is the application of just in time in increasing the effectiveness and efficiency of production at PT Albasi Priangan Lestari?; 2]. What are the obstacles encountered in implementing just in time at PT Albasi Priangan Lestari?; 3]. What are the solutions to overcome obstacles in implementing just in time at PT Albasi Priangan Lestari?; The purpose of this study: 1]. To find out the application of just in time at PT Albasi Priangan Lestari; 2]. To find out what obstacles are faced in implementing just in time at PT Albasi Priangan Lestari; 3]. To find out how the solution to overcome obstacles in implementing just in time at PT Albasi Priangan Lestari. The method used in this research is descriptive qualitative research method. Meanwhile, to analyze the data obtained used descriptive analysis techniques. The results of the study show that the application of just in time in increasing production effectiveness and efficiency at PT Albasi Priangan Lestari is carried out by: close communication with suppliers. Then Closeness of Communication with Customers. Furthermore, Responsiveness in Information Change. Accuracy of Executing Schedule. As well as the ability to reduce costs. Barriers to implementing just in time to increase production effectiveness and efficiency come from supporting tools for mobilizing materials and goods such as forklifts, dump turcks and losbak, supply of electrical energy and shipping costs. The solution to overcome these obstacles is to equip supporting equipment such as handlifts. Meanwhile, to handle the supply of electricity, the company built two power substations.

This study discusses the management audit on the function of procurement of goods and services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procurement organization, the procurement process which consists of: procurement planning, procurement implementation, payment and reporting. In this study, it is more specifically discussed about the audit of goods and services procurement organizations. Presidential Regulation No. 16 of 2018 states that the Government Goods/Services Procurement Policy Agency, hereinafter referred to as LKPP, is an institution tasked with developing and formulating policies for the Government's procurement of goods/services. This research is a qualitative research with a case study approach. Data collection techniques used are observation, interviews, and documentation. The method of data analysis is carried out with the elements of the management audit, the data obtained will be classified into the Criteria, Conditions, Causes, Effects groups. From the results of research on the procurement function in the organization of procurement of goods and services PT PLN ULP Ruteng it cannot be said to be effective and efficient. From the specified criteria, there are weaknesses in this program. The recommendations given by researchers to companies can be used as material to make improvements to these weaknesses.

This study aims to determine and analyze financial performance using the value for money method of the Sikka Regency Regional Financial and Asset Management Agency. This type of research is descriptive quantitative. The data used is secondary data. Data collection techniques using literature and documentation. The data analysis used is quantitative analysis using the value for money method based on three elements, namely economy, efficiency and effectiveness. The results of the study show that the financial performance of the Sikka Regency Regional Financial and Asset Management Agency for the 2019-2021 fiscal year, when viewed from an economic level, is categorized as economical because the economic ratio level is less than 100%. Judging from the level of efficiency, the 2019-2021 fiscal year is categorized as efficient because the efficiency ratio is less than 100%. In terms of the level of effectiveness for the 2019 and 2021 fiscal years, they are categorized as ineffective because the effectiveness ratio is less than 100% and 2020 is categorized as effective because the effectiveness ratio is more than 100%.

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.

This training aims to provide understanding and skills to participants in using the mail merge technique to make invitation letters to parents en masse. Mass invitation letters are often required in educational contexts, such as parent meetings at schools. The mail merge method allows for the creation of personalized and efficient invitation letters, by combining data from separate sources into a letter template. During the training, participants will be taught about mail merge concepts, data preparation steps, creating letter templates using word processing software, and merging data into templates. The training will also discuss the benefits of using mail merge, including time efficiency and accuracy in conveying information to parents. Through a combination of theory and practical exercises, participants are expected to master the steps in making mass invitation letters using mail merge. The results of this training are expected to give participants the ability to create personalized and efficient invitation letters to parents in various contexts, including education and other organizations. Thus, this training contributes in improving the effectiveness of communication in various activities involving sending mass invitation letters to parents.

This study aims to analyze the corn agribusiness supply chain in Sigi Regency, precisely in Sidondo Village. The paradigm in this study is the constructivism paradigm. A qualitative descriptive approach is used in this study. This research requires 15 informants consisting of Farmers, Fertilizer Providers, Seed Providers, Collectors, Wholesalers, Small Traders, Consumers. The data collection process was carried out by direct field interviews with informants. The data analysis method used is the Nvivo 12 Plus software. The results of this study indicate that the sweet corn agribusiness supply chain in Sidondo Village is included in the Upstream Supply Chain, Internal Supply Chain, and Downstream Supply Chain routes. The results of this study indicate that the upstream supply chain is related to the activity of providing corn seeds and the provision of corn fertilizer to corn farmers, the internal supply chain is related to the corn production process from planting to post-harvest, and the downstream supply chain is related to the distribution of crops up to the end consumers. The effectiveness and efficiency of the sweet corn agribusiness supply chain in Sidondo Village has been running well and smoothly. There is already coordination, information sharing, communication, and flexibility in corn agribusiness in Sigi District, Sidondo Village.

This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

The purpose of this study was to determine the effectiveness and efficiency of managing village fund allocations in increasing physical development in Loleo Jaya Village, Morotai District, North Morotai Island Regency.  The type of research used is descriptive qualitative analysis. Collecting qualitative descriptive analysis data utilizing observation, documentation and interviews.  Data in the form of village fund realization reports were taken in Loleo Jaya Village, North Morotai District, Morotai Island Regency.  The purpose of the analysis is to find out that the management of village fund allocations has been effective, to know that the management of village fund allocations has been efficient, and to find out what factors influence the effectiveness and efficiency of village fund allocations.  The results of this study are Loleo Jaya Village, North Morotai District, Morotai Island Regency for the last three years. Analysis of the effectiveness ratio of village funds from 2020 was 137.02%, in 2021 was 101.09% and in 2022 was 104.75% meaning budget absorption for the last three years has met the performance criteria for the effectiveness of village funds very well.  Analysis of the efficiency ratio of village funds from 2020 (73.86%) is not efficient, 2021 (98.11%) is not efficient, and 2022 (38.00%) is less efficient, meaning that the absorption of the village budget from the last three years has not been maximized according to the criteria performance is still lacking efficiency.  There are 3 factors inhibiting effectiveness and efficiency in allocating village funds in Loleo Jaya Village, North Morotai District, namely: 1. Delays in disbursing village funds, 2. Lack of quality human resources, 3. Lazy culture and lack of community participation.  

The primary objective of this study is to determine the performance of spending expenditure in the budget realization report at the Department of Culture and Tourism in North Toraja Regency. The method that used in this case study is Quantitative Descriptive Analysis. The data entry used in this thesis have multiple category which are Expenditure Variance Analysis Techniques, Expenditure Compatibility Analysis, Expenditure Growth Analysis and Efficiency Analysis. The outcome of this study prove that the expenditure performance in the budget realization report for the North Toraja Regency Culture and Tourism Industries which is from 2019-2021 can be seen from the expenditure variance with an average of 17.27%. According to the research of expenditure, the spending growth has an increase by 29.56% for the year 2020, meanwhile for the year 2021 the growth has an increase of 0.76%. Based on the analysis of compatibility, the spending ratio of operating expenditure it is categorized as suitable because it has an average of 72.18%. On the other hand, the capital expenditure ratio it is categorized quite relevant because it has an average of 46.48%. Thus, the analysis of expenditure efficiency it is categorized as the most satisfactory because it has an average effectiveness level which from year 2019 till 2021 reaching 84.44%.

This study aims to determine the impact of the effectiveness and efficiency of using computerized accounting information systems. This research was conducted at Perumda Tirta Manuntung Balikpapan. The method used is qualitative and the technique used is interviewing. The test results of this study, namely the Use of Computerized Information Systems accounting, have an effective impact by looking at time, data input, productivity, supervision and work evaluation and the use of Computerized Information Systems Accounting has an efficiency impact by seeing that the number of data output results produced is greater than the number of data input results. The impact of this effectiveness and efficiency is due to the various features available in the Computerized Accounting Information System that make it easier for users to input journals and make financial reports.

The application of student data management training aims to provide participants with understanding and skills in using Microsoft Excel for student data management. Management of student data is often needed in data management, such as making student report cards every semester at school. The Microsoft Excel application allows for personal and efficient management, by combining data from separate sources into one excel. During the training, participants will be taught the introductory concept of Microsoft Excel, the steps for preparing data, creating value columns in Excel, and merging data into templates. This training will also discuss the benefits of using Microsoft Excel, including time efficiency and accuracy in managing student data to be processed. Through a combination of theory and practical exercises, participants expected to be able to master the steps in the process of managing student data which will be explained using Microsoft Excel. It is hoped that the results of this training will give participants the ability to create personal and efficient student value data, including education and other organizations. Thus, this training contributes to increasing the effectiveness of communication in various activities that involve the process of managing student value data.

Digitalization in human resource management in the education sector is a strategic step to increase the effectiveness and efficiency of teacher performance. This study aims to determine the HR management strategy by integrating digital to improve the performance of the HR in it, namely teacher. This research was conducted through a literature study by reviewing various relevant sources, such as articles, books, research reports and other references related to HR management in education, teacher performance and digitalization in education. A qualitative approach is used to examine and understand varius strategies that have been proposed by previous researchers. The results of study indicate that the digitalization strategy in HR management can be carried out by carrying out careful planning for the implementation of digitalization into HR management, implementing a digital HR management information system and training educators so that they have sufficient skills and understanding in utilizing digital technology. This research contributes to broadening the understanding of human resource management strategies to improve teacher performance amidst the development of digitalization in educational institutions. These findings can be used as a reference by policy makers and education practitioners in developing strategies to improve the quality ef education in the digital era.

Application of the database system using the Dikbud HR application in personnel information services within the Indonesian Cultural Arts Institute (ISBI) Tanah Papua. Dikbud HR is a special application designed to meet the needs of personnel administration in the fields of education and culture. The results of implementing the Dikbud HR application are to increase the efficiency and effectiveness of personnel administration at ISBI Tanah Papua. In this study, data was collected through interviews with related parties and retention analysis related to the implementation of Education and Culture HR at ISBI Tanah Papua. The results of the study show that the application of the Education and Culture HR application brings significant benefits. First, the database system allows storing employee data in a structured manner, facilitating the management of personal information, work history, training and employee achievements. Second, attendance and leave management becomes more efficient with electronic attendance records and an automated process for applying for leave. Third, employee payroll can be done automatically based on the risk of salary data, benefits and deductions stored in the database, reducing calculation errors and speeding up the payroll process. Fourth, the management of employee training and development becomes more effective with well-documented training history data. Fifth, reports and analysis generated from the system database enable management to obtain accurate information and deeper insights into employee performance and the effectiveness of staffing programs.

The purpose of this study is to understand and analyze how to improve the quality of the system and the quality of information included in the informasibase. The methodology used in this study is a qualitative research method that builds on previous papers published by researchers and focuses on evaluating the literature with respect to specific components affecting the information management system.  Each study shows that the quality of the system, the quality of information, and the quality of service are all in line with the expectations of system users. As system quality, information quality, and service quality all improve, user experience also improves. Informasibase is a very important component of an information management system, which also serves as a component of infrastructure, summation of information, assurance of information efficiency, and assurance of information effectiveness.

Analysis of Financial Performance at the National Land Agency of Tana Toraja Regency. The formulation of the problem in this study is the Financial Performance of the National Land Agency of Tana Toraja Regency. The problem in this study is how the Performance of the Revenue and Expenditure Budget at the National Land Agency of Tana Toraja Regency for the 2019-2021 Fiscal Year is viewed from the effectiveness ratio and efficiency ratio. The purpose of this study was to determine the Financial Performance of the National Land Agency of Tana Toraja Regency for the 2019-2021 Fiscal Year in terms of the effectiveness ratio and efficiency ratio. The type of research used in this research is descriptive quantitative. The type of data used in this research is quantitative data. Sources of data conducted in this study are primary data and secondary data. Data collection techniques using observation, interviews and documentation. The data analysis technique used is ratio analysis, where in the ratio analysis technique there are two formulas used to calculate the numbers, namely effectiveness and efficiency. The results showed that the Financial Performance of the National Land Agency of Tana Toraja Regency when viewed from the level of effectiveness, in 2019 with a value of 83.18% and in 2020 with a value of 90.66% and in 2021 with a value of 93.57%. efficiency in 2019 with a value of 20% in 2020 with a value of 10% and in 2021 with a value of 6%.  

By doing this research aims to examine the financial performance of the local government of Central Java Province. This analysis uses regional financial independence ratios, financial efficiency ratios, PAD effectiveness ratios, and growth ratios to assess financial performance. This study is included in the category of quantitative descriptive research. The data used comes from the Financial Report of the Central Java Provincial Government for the 2019-2022 budget period. Financial ratio analysis is the method used to perform this analysis. As shown by the research results, the financial performance of the Central Java Provincial Government is still far from optimal. Regional Original Revenue Management has proven successful, but regional finances are still inefficient. In addition, the level of regional independence is still low, as shown by the increase in central government assistance compared to the regional original income of Central Java Province.

This article discusses the role of asset management, cost control, and receivables management policies in improving financial resilience amid the Covid-19 outbreak, PT Unilever. The COVID-19 epidemic put tremendous financial pressure on many businesses, including Unilever. The research of this article was conducted using ku research methodologyantitaif.The result of thi re earchmviewAsset Management, Cost Control, and receivables policies have significant potential for Unilever'S long-term financial stability. Effective management of an organization's assets helps improve the efficiency and effectiveness of the use of those assets, enabling the organization to maximize the potential financial benefits of those assets. Effective monetary management can reduce the company's operating costs and increase profitability. A good receivables policy can also help reduce credit risk and improve business license requirements. In conclusion, this article highlights how important it is to use asset management, cost control, and receivables policies to improve a company's financial performance, especially in difficult situations such as the COVID-19 pandemic.

This study aims to examine the effect of digital accounting systems on business development for UMKM in Sidoarjo. This research uses a qualitative approach with a case study method. The population in this study are SMEs in Sidoarjo who use a digital accounting system, and the sample is taken using a purposive sampling technique. The data in this study were collected using in-depth interview techniques and relevant sources on the internet. Data analysis was performed using qualitative analysis. The results of the study show that the use of digital accounting systems has a significant influence on business development for UMKM in Sidoarjo. In its use, the digital accounting system simplifies the process of recording and reporting finances, as well as assisting UMKM owners in making more precise and accurate business decisions. In addition, the use of digital accounting systems also helps UMKM in increasing the efficiency and effectiveness of business operations, so as to produce better business performance. In this case, it is advisable for UMKM in Sidoarjo to adopt a digital accounting system as part of their business development strategy. This will help UMKM  improve their business performance and compete with other UMKM. In addition, the government can also provide support and assistance to UMKM to adopt digital accounting systems, so as to accelerate the growth of UMKM  in Indonesia.

The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.