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This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

This study explores the impact of organizational culture, motivation, and job satisfaction on the performance of Civil Servants (ASN) at the Karawang Regency Environmental Service. The study involved 95 ASN participants, with data collected through a quantitative census method. Multiple linear regression analysis was conducted using SPSS 25 to evaluate the data obtained from questionnaires. The results indicate that organizational culture and motivation have a significant positive impact on civil servant performance, suggesting that as organizational culture and work motivation improve, so does the performance of civil servants. However, job satisfaction was found to have no significant effect on performance. This implies that while job satisfaction may play a role, it is less influential on civil servant performance compared to work culture and intrinsic motivation. The study also reveals that 62.3% of civil servant performance is influenced by organizational culture, motivation, and job satisfaction, while 37.7% is driven by other unassessed factors. These findings highlight the importance of fostering a positive work culture and enhancing employee motivation as key strategies for improving performance in government agencies. The study underscores the need for public sector organizations to focus on these internal factors to achieve higher performance levels.

This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. Among these variables, leadership style shows the most dominant influence in improving employee performance. The coefficient of determination (R²) value of 0.925 indicates that 92.5% of employee performance variation can be explained by these three variables, while the remaining 7.5% is influenced by other factors outside the research model. These findings highlight the crucial role of effective leadership, fair motivation systems, and a supportive work environment in enhancing employee performance and productivity within the agribusiness sector.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

Public information disclosure is a manifestation of open and accountable government which is the basis for publik information requests. Everyone has the right to obtain public information through the mechanism of requesting information from public bodies. The problem that arises is that some information requessts are not made in good faith thereby failing to reflect the purpose of public information disclosure as a means of monitoring government performance. To adress this issue there is a mechanism to terminate the resolution of such information disputes in accordance with applicable laws and regulations. This study aims to determine the effectiveness of terminating informastion disputes that are not conducted in good faith and the obstacles in its implementation. The results of the study indicate that the termination of informastion disputes that are not conducted in good faith is not yet effective due to factors that influence the effectiveness of the law in society not being fulfilled including legal factors, societal factors, and cultural factors. The obstacles faced in the implementation of the termination of public information disputes that are not conducted in good faith include legal enforcement mechanism, public information management, and understanding of public information transparency. The effectiveness of a law is determined by the overall elements supporting its enforcement so it is hoped that the implementation of the termination of publik information disputes does not violate human rights and citizens’ rights.

Cancer remains a major challenge in modern medicine due to drug resistance and the adverse effects of conventional therapies, making it one of the leading causes of death worldwide. Continuous scientific efforts aim to discover safer and more effective treatments. Owing to their structural diversity, strong bioactivity, and relatively low toxicity, natural compounds show great promise as sources of anticancer drug candidates. This article aims to explore the role of medicinal chemistry in investigating, modifying, and optimizing natural bioactive compounds to develop more effective, selective, and stable anticancer agents with improved bioavailability. A narrative review was conducted using scientific literature published between 2020 and 2025 from PubMed, ScienceDirect, Google Scholar, and ResearchGate. The findings indicate that eugenol, berberine, hesperidin, piperine, and quercetin exhibit anticancer activities through apoptosis induction, inhibition of proliferation, and antioxidant and anti-inflammatory mechanisms. Modern medicinal chemistry relies on understanding structure–activity relationships (SAR), chemical modification, and nanoparticle formulation to enhance biological performance. In addition, in silico techniques such as molecular docking and QSAR analysis are applied to study ligands and receptors and predict bioavailability improvements. The development of natural products as rational, effective, and safe anticancer drug candidates is strengthened by integrating experimental, computational, and pharmaceutical approaches.

Employee performance is a key factor in the operational success of a business, including at Kalenan Cafe & Resto Sawahan Nganjuk, which is growing in the culinary sector. The low performance of some employees is suspected to be influenced by suboptimal leadership styles and a compensation system that is not transparent and fair. This study aims to examine the effect of leadership style on employee performance; the effect of compensation on employee performance; and the simultaneous effect of leadership style and compensation on employee performance. The study employed a quantitative survey approach with 65 employees selected using simple random sampling. Data were collected through questionnaires and documentation related to performance, leadership, and compensation, and analyzed using multiple linear regression. The results indicate that leadership style has a positive and significant effect on employee performance, while compensation has a negative yet significant effect. Simultaneously, leadership style and compensation significantly influence performance. Therefore, implementing a participative leadership style that supports two-way communication and a fair compensation system is essential to enhance employee motivation and performance, as well as to create a productive, harmonious work environment that supports business growth.

This study aims to analyse the design and optimization of digital marketing to increase the brand awareness of the IdRink MSME through the integration of a website and Instagram. The research employed a Research and Development (R&D) method using the Four-D model (Define, Design, Develop, Disseminate), combined with prototyping techniques and evaluation through blackbox testing. Data were collected through interviews, literature review, observation, Google Analytics, Instagram Insight, and A/B testing questionnaires administered to 100 respondents. The results show that the development of a WordPress-based website and a structured Instagram content plan significantly improved IdRink’s digital performance. Within one month, the audience growth rate increased by 256%, average post reach reached 216%, and website traffic recorded 298 users. Brand awareness measurement indicated brand recognition of 74% and brand recall of 79%, higher than the comparison brand in the local beverage category. These findings indicate that integrating a website and Instagram as a digital marketing strategy is effective in moving IdRink from the unaware-of-brand stage to recognition and recall, expanding market reach, strengthening customer engagement, and building a more professional brand image among young urban consumers. The study recommends maintaining content consistency and utilising digital analytics to support future marketing decision-making.

This study aims to assess extent to which leadership, communication, and competence influence employee performance at Point Coffee Medan. The research was motivated by field findings that indicated a decline in work quality, such as delays in task completion, miscommunication among employees, and a lack of capability in carrying out tasks effectively. These issues highlight the need for improvements in human resource aspects, particularly in leadership style, communication effectiveness, and employee competence. A quantitative research method with a descriptive approach was employed. Data were collected through questionnaires distributed to 38 employees of Point Coffee Medan. The research instruments were tested for validity and reliability, and the data were analyzed using multiple linear regression. The goal of the study was to determine both the partial and simultaneous effects of the three independent variables on employee performance. The analysis results indicate that leadership, communication, and competence have a positive and significant impact on performance, both individually and collectively. Effective leadership helps guide and motivate employees in completing their tasks. Clear and open communication fosters collaboration and a harmonious work environment. Meanwhile, strong competence enables employees to work more efficiently, accurately, and productively. In conclusion, the improvement of employee performance is strongly influenced by the leader's ability to manage the team, the quality of internal communication, and the mastery of work-related competencies. Therefore, the company is advised to enhance these three aspects as part of its human resource management strategy

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

The purpose of this study is to explain the influence of Environmental Social Governance (ESG) and the power of the Chief Executive (CEO) on the financial performance of banking companies on the IDX during the period 2023-2023. . Environmental Social Governance (ESG) is becoming a new standard in the investment world, requiring companies to be more responsible for the environment, social, and good corporate governance practices can increase public trust, one of which is by implementing ESG which has been proven to be a trigger for sustainable business growth, while the CEO is the president director or main director in a company and has obligations for the tasks and success of the business. This study uses a quantitative research method with a descriptive verification technique. The research sample consisted of 22 companies. ESG is measured using a dummy variable with a value of 1, CEO power is measured based on the length of tenure, and the company's financial performance is measured using Return On Asset (ROA). Based on the results of the analysis conducted, the results obtained indicate that (1) ESG has a negative effect on financial performance. (2) CEO power has a positive effect on the company's financial performance.

This study aims to analyze in more depth the influence of work-life balance and job stress on employee performance at PT Cipta Wahana Persada Surabaya. The study employed a quantitative method with a survey approach, enabling researchers to obtain objective data based on real-world conditions. The study sample consisted of 38 employees selected through a saturation sampling technique, as the entire population was used as respondents. Data processing was conducted using SPSS version 29.0, with a series of stages including instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing to determine the influence of each variable. The results indicate that work-life balance and job stress simultaneously have a significant effect on employee performance. Partially, work-life balance has been shown to have a positive and significant impact on performance, while job stress also has a significant effect, albeit with a negative effect on productivity. These findings emphasize the importance of maintaining a balance between work and personal life and managing stress effectively to enable employees to perform optimally. Therefore, companies need to pay attention to these two factors to improve organizational performance and productivity.

This study aims to examine the role of human resource managers in strategic decision-making regarding employee training and development programs. The research method used is a literature study that analyzes various relevant theories and previous research findings. The results indicate that the role of HR managers has shifted from administrative functions to strategic business partners who are responsible not only for implementing training programs but also for long-term planning based on competency needs analysis. Factors such as leadership support, organizational culture, resource availability, and technological advancement significantly influence the quality of strategic HR decisions. Well-aligned and data-driven decisions enhance training effectiveness, employee motivation, and organizational productivity. This study highlights the importance of analytical capability, adaptive leadership, and digital technology utilization for HR managers to develop relevant and competitive training policies. The findings are expected to serve as a reference for organizations in formulating more targeted human resource development strategies that positively impact overall organizational performance.  

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

Nowadays, the success of a company in achieving its goals certainly cannot be separated from employee performance. From this, companies should be able to understand the importance of Human Resources (HR) in the company because they all work together to achieve the goals the company wants to achieve. On this basis, this research aims to determine the influence of training, laissez-faire leadership style, and work discipline on employee performance in the Accounting and Finance Division at the Surabaya Main Branch of the Indonesian Post Office. This research uses quantitative methods. The population is all employees at the Surabaya Main Branch Post Office in the Accounting and Finance division, totaling 55 people. Sampling is saturated sampling by making the entire population as respondents. The scale used in this research is an ordinal scale with the Likert method. Data collection techniques are interviews and questionnaires by distributing statements directly to respondents. Then for data analysis techniques using Partial Least Square (PLS) measurements of the outer model and inner model. The research results show that training, laissez-faire leadership style, and work discipline support increased employee performance. This shows that the better and more effective the training, laissez-faire leadership style, and work discipline implemented, the better the employee performance at the Surabaya Main Branch Post Office will be.

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

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 analyze the influence of digital transformation and work environment on employee performance at the Energy and Mineral Resources Office of East Kalimantan Province. Digital transformation is a crucial element in promoting bureaucratic efficiency and public service quality, while a conducive work environment plays a vital role in enhancing employee motivation and productivity. A quantitative approach was applied using a survey method with a census of 68 employees. The data were analyzed using multiple linear regression with SPSS version 22. The results show that both digital transformation (t = 4.401; sig. = 0.000) and work environment (t = 2.126; sig. = 0.037) have a positive and significant partial effect on employee performance. Simultaneously, the variables also have a significant influence (F = 114.254; sig. = 0.000). The coefficient of determination (R² = 0.780) indicates that 78% of the variation in employee performance is explained by these two factors. These findings emphasize the importance of implementing effective digital systems and creating a supportive work environment to optimize bureaucratic performance in the public sector

The rapid development of network infrastructure demands high Quality of Service (QoS), especially in Metro Ethernet networks widely utilized by telecommunication service providers. A primary challenge is efficient bandwidth management to ensure network stability and performance. This research aims to optimize bandwidth management by implementing the Y.1731 method based on Ethernet Operations, Administration, and Maintenance (OAM) on Raisecom devices. The methodology employed is a quantitative experimental approach based on technical simulation within an Professional Network Emulator Tool Lab (PNET Lab), where real-time network performance measurements are conducted using the ITU-T Y.1731 protocol for key parameters such as delay, jitter, and packet loss on Raisecom devices (represented by Cisco routers). The expected outcomes include increased efficiency in bandwidth utilization through more adaptive allocation, comprehensive and accurate real-time network performance monitoring capabilities, validation of OAM functions on Raisecom devices, improved Quality of Service (QoS) and better Service Level Agreement (SLA) attainment, and the provision of technical recommendations for network management. The implementation of Y.1731 is anticipated to quickly detect and respond to service degradation, thereby providing a strong basis for decision-making in network management and contributing to the enhancement of service quality in Metro Ethernet networks through optimization based on proactive monitoring.

This study aims to determine the effect of training and work motivation on the performance of employees at the Jambi Province Public Works and Public Housing Agency. The background of this research is the decline in employee performance target achievements, which is influenced by budget constraints, limited training opportunities, and low work motivation due to a lack of recognition and organizational support. The research method used is a quantitative method with a descriptive approach and a case study, conducted on employees of the Public Works and Public Housing Agency of Jambi Province. The results show that training has a positive and significant effect on improving employee performance. Training not only serves as a means of instruction but also as a tool for developing employee skills and competencies. Conversely, work motivation has a negative and insignificant effect on employee performance, which is influenced by unmet needs for security, recognition, and encouragement to achieve goals. However, simultaneously, training and work motivation have a positive and significant effect on employee performance. This study concludes that effective training management and appropriate motivational strategies are crucial for improving the performance of employees at the Public Works and Public Housing Agency of Jambi Province.