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This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

The purpose of this study is to examine how school leadership can resolve teacher conflicts and how this affects educational institutions' overall performance. In the school setting, teacher conflict is frequently inevitable and can negatively affect the collaborative environment, work climate, and attainment of educational objectives. It is crucial for school leadership to mediate, manage, and resolve disputes so that they don't degrade the overall performance of the organization. This study examines numerous theories and empirical research on school leadership, conflict resolution techniques, and their effects on output and workplace culture using a qualitative approach and literature study methodologies. The study's findings demonstrate the importance of effective leadership philosophies like transformational and participative leadership in reducing the likelihood of conflict escalation and fostering productive working relationships. Furthermore, effective dispute resolution can boost the institution's reputation, enhance instructor effectiveness, and establish a positive learning environment. According to this study, school principals should possess both strong managerial abilities and interpersonal skills that enable them to facilitate productive dispute resolution.

This study aims to analyze the influence of effective communication in human relations on employee performance and the formation of a positive and productive work environment. The methodology used in this study is a literature study by collecting references from several previous studies. The results of this study show that effective communication has an important role in employee performance. Effective communication can improve performance, create a positive and productive work environment and increase employee productivity. The conclusion of this study is that effective communication has a significant impact on employee performance and the formation of a positive and productive work environment. The implication of these findings is that managers need to develop effective communication strategies and create a workplace culture that supports open and transparent communication.

Employee performance, particularly in the customer care department, is crucial as all aspects of hospital care related to patient experience. Effective and responsive interactions can enhance patient satisfaction, build trust, and create a supportive environment that aids the healing process. Additionally, customer care employees serve as a bridge between patients and medical staff, ensuring that patients' needs and inquiries are addressed with distinction. Therefore, it is essential for hospital management to maintain employee performance by providing work motivation, discipline, and appropriate compensation. This study aims to analyze the partial and simultaneous effects of work motivation, work discipline, and compensation on improving employee performance in the Customer Care Department of Bandung Adventist Hospital. This descriptive quantitative research was conducted with 30 customer care employees at Bandung Adventist Hospital in early September 2024. The findings indicate that work motivation and compensation do not significantly affect employee performance according to the data analysis, whereas work discipline has a significant impact on employee performance. However, when considered together, work motivation, work discipline, and compensation collectively have a significant effect, accounting for 44.1% of the variance. From this data, it can be concluded that maintaining work motivation, discipline, and compensation together can help sustain employee performance in the Customer Care Department of Bandung Adventist Hospital.

Conflict management is a crucial element in organizational management aimed at effectively improving performance. Poorly managed conflicts can lead to decreased productivity, interpersonal tension, and disruptions in achieving organizational goals. However, when managed with the right strategies, conflicts can act as catalysts for innovation, collaboration, and process improvement. This study uses a literature review method to analyze theories and empirical findings on the urgency of conflict management in organizations. The results show that strategies such as open communication, mediation, and routine evaluation play a significant role in transforming conflicts into opportunities. By implementing effective conflict management, organizations can create a harmonious work environment, enhance collaboration among members, and optimize goal achievement.  

The Effect of Reward and Work Motivation on Employee Performance at the South Sulawesi Agricultural Instrument Standardization Agency. Thesis Management Study Program of the Indonesian Institute of Education Management (STIM-LPI) Makassar which is supervised by Drs. H. Andi, Saharuddin, MM. and Hasiah, S. E., M.M.This study aims to determine the effect of rewards (Reward) and Work Motivation on Employee performance. The object of this research is the South Sulawesi Agricultural Instrument Standardization Agency. The type of research used is quantitative research by distributing questionnaires via google from. Sampling using saturated sample technique. The results of this study indicate that the partial test Award (Reward) has a significant effect of 0.000 or is below 0.05 while Work Motivation also has a strong influence on Employee Performance but when compared between Award and Work Motivation.  

Leadership plays a crucial role in conflict management within educational organizations. Conflicts, whether interpersonal or structural, are inevitable due to differences in backgrounds, interests, and objectives among individuals within the organization. This study aims to analyze the role of leadership in identifying, managing, and effectively resolving conflicts. Using a qualitative descriptive approach, the research explores leadership styles such as transformational and collaborative leadership, which contribute to constructive conflict management. The results of the study indicate that leaders in educational organizations act as mediators, facilitators, and decision-makers capable of addressing conflicts through open and dialogical communication approaches. Furthermore, an inclusive, transparent, and justice-based organizational culture is identified as a key element in preventing future conflicts. Effective conflict management not only resolves issues but also strengthens interpersonal relationships and enhances overall organizational performance.

The practice of nepotism in the employee selection process at Regional Owned Enterprises (BUMD) in North Sumatra, which has an impact on transparency, fairness and organizational effectiveness. BUMDs have an important role in regional economic development, but nepotism practices often damage the integrity of the recruitment process. Through a qualitative approach and case studies, this research reveals that nepotism creates inequality in employee selection, reduces the quality of human resources, and reduces public trust in BUMD. This article also identifies the factors that cause nepotism and offers solutions in the form of selection transparency, anti-nepotism policies, independent supervision, and outreach to build a culture of meritocracy in BUMD. By overcoming nepotism, BUMD is expected to be able to create a fair and professional recruitment system, thereby supporting the achievement of optimal performance.

This research was conducted to determine the effect of revenues and operational costs on the financial performance of hotel, restaurant and tourism subsector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses 2 independent variables in the form of revenues and operational costs. The dependent variable is financial performance measured using the return on asset ratio. The population in this research is 50 companies in the hotel, restaurant and tourism subsector registered on the IDX in 2019-2023. Sampling used purposive sampling technique. The total research sample was 16 companies with 80 financial report data tested using multiple linear regression analysis. The results of the research that has been carried out show simultaneously revenues and operational costs have an effect on financial performance.

This research delves into examining how the Contextual Teaching and Learning (CTL) model can be applied to enhance students' academic performance in Social Sciences (IPS) for fourth-grade students at Madrasah Ibtidaiyah (MI). This research centers on studying literature to examine how the CTL model connects academic content with students' everyday experiences. By enhancing students' critical and social thinking abilities, this study aims to offer insights to educators on how to incorporate successful teaching approaches in madrasas to enhance student academic performance.

The purpose of documenting the findings is to evaluate the extent to which the use of audio-visual media can implement learners' academic performance in Social Studies subjects at the primary school level. This research has been conducted using a qualitative method complemented by a descriptive approach, relying on data obtained from a literature review. Data sources include relevant scientific articles, books and journals that support previous findings and are in line with the main topic of this study.  The research shows that the use of audiovisual media has a significant impact on improving students' learning rubric in social studies subjects. Audio-visual media proved effective because it was able to encourage active student involvement through activities such as asking questions, discussing, and responding to the material presented. In this case, it was due to the efficient presentation of the video that was able to keep learners' attention and reduce the risk of boredom. Thus, this engagement contributes to their improved academic performance. The integration of audio-visual media in social studies learning in elementary schools has a major positive impact on students' academic achievement and learning motivation.

The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

This research explores the relationship between training motivation and parental social support on the mental toughness of athletes at the Brother Jaya Group (SJG) Volleyball Club. Mental toughness is considered an important factor that influences athletes' performance and resilience in facing challenges. Using quantitative methods, data was collected through questionnaires that measured training motivation, parental social support, and level of mental toughness. The sample consisted of 50 active young athletes at SJG. Data analysis using the Pearson correlation technique shows that there is a significant positive relationship between exercise motivation and mental toughness, as well as between parental social support and mental toughness. These findings imply that increasing training motivation and social support from parents can increase mental toughness, which has a positive impact on athlete performance. It is hoped that this research will provide insight for coaches and parents in their efforts to support the development of the mental character of young athletes.

For managers, budgeting is a very important issue that affects the future survival of the organization. Given that key stakeholders are often involved in budget preparation, this preparation process raises questions regarding the relationship between participation in budget preparation and management motivation and performance. This article explains that when subordinates are involved in management, they are more likely to accept budget goals and therefore more motivated to participate in budget planning. Another aspect is that participation in budget preparation has a positive impact on budget adequacy. If the budget is decided unilaterally, the opposite will be true. This involvement motivates subordinates to be more proactive in achieving budget goals. From another perspective, subordinate participation in budgeting means that planning results are more realistic because subordinates have more accurate information about local conditions than superiors.

Profit growth is the rate of increase in profit obtained by a company. Profit growth is an important factor in assessing a company's financial performance. This study aims to examine the effect of financial ratios on profit growth in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The research sample used was 20 companies with 80 observation samples. The financial ratios used are liquidity, solvency, profitability, and activity ratios. These financial ratios are proxied by the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TAT), respectively. Testing was carried out using multiple linear regression analysis. Based on the results of the hypothesis test, it is known that the profitability ratio proxied by Return on Assets (ROA) has a positive effect on profit growth and the activity ratio proxied by Total Asset Turnover (TAT) has a negative effect on profit growth. Other results, namely the liquidity ratio proxied by the Current Ratio (CR) and the solvency ratio proxied by the Debt to Equity Ratio (DER) have no effect on profit growth. These results mean that the profitability ratio and activity ratio can be determinants of profit growth predictors and can be a reference for investors to make investment decisions.

This study aims to evaluate the effect of Agility Hurdle Drills and Agility Ring Drills on increasing the agility of students who take part in soccer extracurriculars at MA Al-Furqon Pampangan. Agility is a very important physical ability in the game of soccer, especially in fast movement, changing direction, and avoiding opponents. This research used a Pretest-Posttest Control Group design with research subjects of 25 students divided into two groups. The first group was given training using the Agility Hurdle Drills method, while the second group used the Agility Ring Drills method. The training program was carried out over 16 meetings, and students' agility was measured using a shuttle run test before (pre-test) and after (post-test) the training program. The research results showed that both training methods provided a significant increase in students' agility, as proven through statistical analysis. Although both methods were effective, there was variation in agility gains among participants, indicating the need for a more personalized approach to training. This research provides evidence that Agility Hurdle Drills and Agility Ring Drills are effective methods in improving student agility, and can be implemented in other soccer training programs to improve player performance.

This study aims to determine whether the implemented system complies with recommended standards and to find opportunities for improvement in terms of energy efficiency and overall system performance. Therefore, it is expected that the results of this analysis will help design a more sustainable and efficient library building management. This study uses a descriptive quantitative research study method, namely research that emphasizes the collection of existing building data and analyzes the data in accordance with SNI guidelines on the AC Utility system. Quantitative is a form of research activity whose specifications are planned systematically and clearly structured from the beginning to the making of the research design. This research shows that: (1) The Use of AC Types in Buildings, (2) Air Conditioning in Buildings, (3) Mapping of AC Utilities in Buildings, (4) Data Analysis based on SNI Guidelines for AC Utilities. The results of this study show that almost all rooms in the General Library Building have AC requirements that exceed the standard. This will certainly cause swelling of electricity costs. Therefore, it is expected that the General Library Building will reduce the capacity of air conditioners in rooms that exceed the standard capacity and install air conditioners in rooms that have not been installed, so that the distribution of air conditioners will be more evenly distributed and all can feel the comfort.

This study was aimed on analyze the competitiveness of the food industry sector, and showed the level of industrial and competitive performance of these industries, and the possibility of supporting and enhancing their competitiveness in the Iraqi economy for the period 2003-2020. Competitiveness is considered one of the most important indicators of the efficiency of the food industry tool in local and foreign markets, as competitiveness represents the ability of productive sectors of different types to distribute their products and increase their sales level. Therefore, the food industry in Iraq is considered one of the most important sectors of the manufacturing industries that suffer from problems and obstacles including a decrease in the level of competitive and industrial performance. It is believed that the problem of the research is the weak competitiveness of the food industry in Iraq due to the decline in the quality of manufactured products and the weak level of competitiveness of these products compared to imported products. The results of the study showed a decrease and fluctuation in the contribution of the manufacturing sector to the gross domestic product (GDP) in Iraq. The economic policy was not providing the possibility of an investment climate to support and enhance the private sector in industrial investment. The indicators of production requirements such as labor productivity, worker productivity, and the value added index of the food industries sector began to fluctuate between decrease and increase, and to measure the extent of the reciprocal effects between all parts of the standard model and the extent of its contribution to developing the competitive capacity of this sector.

This research examines the impact of liquidity, leverage, and company size on the financial performance of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2022 period. Data were collected from secondary sources, specifically www.idx.co.id, using a saturated sampling technique, resulting in 20 company samples. Quantitative analysis was applied to assess these factors' effects on financial performance. Descriptive analysis results indicate that liquidity, leverage, and company size show a moderate relationship with financial performance, with values on a scale of 0.40–0.599. Partial hypothesis testing reveals that liquidity and leverage have positive and significant effects on financial performance, whereas company size does not significantly influence it. In summary, this study concludes that there is a combined influence of liquidity, leverage, and company size on the financial performance of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2022 period.

This research aims to determine the impact of habituating positive culture at SMK Negeri 1 Mojokerto and its influence on strengthening students' character education. Education plays an important role in daily life and has a significant impact on individual growth and development. The goals of education include developing good character and reinforcing positive values among students. Through the implementation of a positive culture, it is expected that students can demonstrate disciplined behavior without coercion, increase their interest in learning, and achieve better academic performance. A qualitative research method was used by distributing questionnaires to 30 students of SMK Negeri 1 Mojokerto. The results indicate that the habituation of a positive culture has a significant effect on strengthening students' character education, creating self-discipline, and fostering good morals within the school environment. Therefore, the importance of consistently implementing a positive culture can enhance students' character education and discipline.