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The structure of interrelated procedures in the payroll and wage accounting system is based on a comprehensive plan for carrying out the company's core operations and functions. Interior control is essential for this framework, including hierarchical designs, techniques, and activities consolidated to safeguard organization resources, check the unwavering quality and exactness of bookkeeping information, further develop capability, and guarantee consistency with the executive guidelines. The compensation and pay bookkeeping data framework at PTPN IV Medan isn't completely as per the hypothesis that upholds it. Despite the fact that she had been helped by unique mark programming, Ms. Office Excel, dan Accurate Accounting System, related works actually have not arrived at the best level. As a result, the payroll and wage accounting information system's internal control can still be improved, particularly with regard to the division of labor in the financial sector. This can be accomplished by creating new sections in accordance with applicable theory, such as the employment function, the PPh21 function, and other functions, to ensure this system's internal control is more efficient.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

This study aims to investigate the relationship between financial performance indicators (ROA, Financial Distress, and Debt to Equity Ratio) and firm value. Employing a purposive sampling technique, data were gathered from a diverse range of companies across industries. The study utilized thematic analysis to interpret the qualitative data. Results suggest nuanced dynamics between financial performance metrics and firm value, revealing the multifaceted nature of their interplay. While ROA reflects short-term profitability, Financial Distress highlights operational challenges, and Debt to Equity Ratio underscores financial leverage. The findings underscore the importance of considering various financial performance indicators holistically to comprehend their impact on firm value comprehensively. This research contributes to a deeper understanding of the complex relationship between financial performance dynamics and firm valuation in the business landscape.

Performance of the company is mostly measured by financial ratio for a spesific period. This measurement must be in accordance with generally accepted accounting treatment in preparing financial statements. Financial ratios have weaknesses in measuring performance where performance looks good but does not increase or even decrease. Therefor, other measuring are needed that can show the success of the company with the aim of adding economic value. Economic Value Added (EVA) is one of the most relevant measurements in measuring a company's financial performance because it can show how much added value can be generated during a spesific period.This research using qualitative descriptive method with secondary data from financial statement of PT Kimia Farma, Tbk listed on Indonesia Stock Exchange for 2018-2022. This study aims to find out the financial performance of PT Kimia Farma, Tbk listed on the BEI using the Economic Value Added (EVA) method. Economic value added (EVA) is an added value for the company by incurring capital costs. The result of this research indicate that financial perform with EVA method are negative, means that it performs is not optimal.

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

This research investigates the influence of social media promotion, online sales, and network development on company financial performance. The study aims to comprehend how these elements interact to shape financial outcomes. Employing a qualitative approach, the research utilizes in-depth interviews, case studies, and thematic analysis to explore the dynamics of social media promotion, online sales strategies, and network expansion. Sampling techniques involve purposive selection of participants from various industries to capture diverse perspectives. Findings reveal relationships between these components and financial performance, emphasizing the significance of strategic integration and effective management. The study contributes to a nuanced understanding of contemporary business dynamics, empowering companies to optimize their digital marketing strategies and network engagements for enhanced financial results.

Manufacturing companies on the Indonesia Stock Exchange (BEI) face various challenges in managing their financial policies, especially in making decisions related to dividend policy, profitability, liquidity and growth. This phenomenon shows the complexity in maintaining an optimal balance between dividend policy, profitability, liquidity and company growth. This research aims to identify and analyze the influence of dividend policy, profitability, liquidity and company growth on debt policy. The aim of this research is to analyze and measure the influence of dividend policy, profitability, liquidity and company growth on the debt policy of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This research uses a quantitative approach by collecting financial data from manufacturing companies listed on the IDX during that period. The data analysis technique involves statistical regression to measure the relationship between dividend policy, profitability, liquidity and company growth and debt policy. The results of data analysis show that there is a significant influence of dividend policy, profitability, liquidity and company growth on debt policy. The implication of these findings is that companies need to holistically consider these factors in financial decision making to ensure the optimality of their financial structure. This research contributes to the understanding of the factors that influence the debt policies of manufacturing companies in Indonesia. The practical implication is that company management can use these findings as a guide to optimizing their financial structure, which in turn can improve company performance and shareholder value. These findings can also provide new insights for regulators and academics in designing policies that support company growth and sustainability.

This research aims to analyze time and cost control on the ITC Pole Fiber Optic project managed by PT. LUM uses the Earned Value Management (EVM) method. EVM is an effective method for measuring project performance and progress by combining cost, time and completed work data. This case study uses secondary data obtained from project progress reports and PT financial data. LUM. Analysis is carried out to identify cost variance (CV) and schedule variance (SV) as well as cost performance index (CPI) and schedule performance index (Schedule Performance Index - SPI). The research results show that the ITC Pole Fiber Optic project experienced several deviations from the planned budget and schedule, with CV and SV showing negative values ​​at several project stages, indicating cost overruns and delays. The CPI and SPI values ​​obtained also provide an overview of the efficiency and effectiveness of project implementation. Based on these findings, several improvement steps are recommended to optimize time and cost control to improve project performance in the future. This research makes an important contribution in providing insight into the application of EVM in fiber optic installation projects and can be used as a reference in managing similar projects in the future.

The problem phenomenon that the author examines is related to the transition of BP-PAUD dikmas which was transferred to the Mobilizing Teachers Center on the issue of budget management human resources, which is still not effective because the Mobilizing Teachers Center handles all levels of schools, including Kindergarten/PAUD, Elementary, Middle School, High School, Vocational School and SLB, whereas Previously, BP-PAUD Dikmas handled only one level, namely TK/PAUD. This research aims to find out how accountable financial management is at the North Maluku Province Teacher Mobilization Center. The method used in this research is a qualitative approach. Data collection techniques in this research are through observation, interviews and documentation studies. The results of this research show that the North Maluku Province's financial accountability center is effective, efficient and accountable because the budget implementation process is transparent and accountable in accordance with applicable rules and regulations. And the achievements of the program / activity in accordance with the program/activity implementation plan and budget of the North Maluku Provincial Mobilization Teacher Center and the Performance Agreement of the Head of the North Maluku Provincial Mobilization Teacher Center

The progress of Islamic banking in Indonesia led to the merger of three Islamic banks, namely Bank Mandiri Syariah, Bank BNI Syariah, and Bank BRI Syariah became PT. Bank Syariah Indonesia. Financial performance is expected to improve compared to before, indicating the success of the merger. This study aims to determine the difference in financial performance using a comparative analysis of the profitability ratio of state-owned Islamic banks before the merger in 2019-2020 and after merging into PT. Bank Syariah Indonesia Tbk. for 2021-2022 by measuring the level of ROA, ROE, and BOPO ratios in each bank. Data collection is used using documentation techniques. Data analysis was carried out using paired T-tests to determine there were significant differences before and after the merger. The results showed that there was a significant increase in each ratio after the merger. This indicates that there is an increase in financial performance after the merger.

The purpose of this study is to find out how the financial performance of cigarette companies listed on the Indonesia Stock Exchange for the 2018-2022 period if measured by the Economic Value Added (EVA) method and the Traditional method, as well as to find out the comparison between the two. The research uses descriptive methods with a quantitative approach, in data collection with documentation studies. The data used as the basis for research are financial statements and annual reports. Furthermore, the data is processed using EVA analysis and ROA analysis. The results show that EVA's financial performance is good, with a positive EVA value. This means that the Company is able to create economic added value for investors and their business, while the ROA results are classified as not good, because they have a value below the industry standard of 30%, but all of them are positive values. This means that the Company is still able to make a profit from managing its assets. Based on the results of the comparison of EVA and ROA methods, it is known that the differences between all EVA companies have positive values. This means that the company has succeeded in creating economic added value for investors and their businesses. While the company's overall ROA value has a value below the industry standard of 30%. Thus, the performance in that year was classified as not good.

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

Companies or agencies/organizations must have quality human resources (HR) to achieve good performance results so that the company or agency/organization can achieve its goals. One way for companies/agencies/organizations to improve employee performance is by paying attention to the employee's work environment in the office to create a comfortable atmosphere for employees in carrying out their work. This research aims to find out how the work environment influences employee performance. This research used a simple random sampling technique (simple random sampling), with a sample of 34 respondents from the Office of the Financial and Development Supervisory Agency (BPKP) representing the province of South Sulawesi. This research uses quantitative, descriptive methods and the analysis used in this research is simple linear regression analysis. The results of the descriptive analysis in this research show that from the analysis of the coefficient of determination the R-square value is 0.380, meaning that 38% of employee performance is influenced by the work environment, the remaining 62% is influenced by variables other than the work environment. Likewise, the results of the t test (hypothesis) show that the t-count is greater than the t-table (4.433 > 1.691) and the significance is smaller than 0.05 (0.000 < 0.05), then H0 is accepted (there is an influence of variable Y). Thus, companies/agencies/organizations need to consider the work environment as a factor that can improve performance.

The background of this research is the decline and fluctuation in each research variable, especially the company value variable which has decreased drastically from the previous year. This study aims to determine the effect of financial performance on the value of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for 2016-2021. This study uses a quantitative approach with secondary data collection methods. The analytical method used in this research is multiple linear regression analysis. The samples used in this study were 11 companies taken by purposive sampling method. The results of this study indicate that the variable liquidity has a significant negative effect on firm value. Meanwhile, the leverage and profitability variables have a positive and significant effect on firm value. This study also shows that together the variables Liquidity, Leverage and Profitability have a joint effect on company value in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2016-2021.

This study aims to explore the impact of the Standard Operating Procedures (SOP) on employee performance at the West Aceh Regional Financial and Asset Management Agency (BPKD). The research sample consisted of 85 BPKD Aceh Barat employees who were selected using a purposive sampling technique. Data was collected through a questionnaire that had been tested for validity and reliability. Data analysis was performed using simple linear regression and the SPSS program. The results showed that SOP had a positive and significant impact on the performance of BPKD Aceh Barat employees. The value of t count is 5.015 and t table for this study is 2.00, indicating that t count is greater than t table. Thus, it can be concluded that SOPs have a significant influence on employee performance at BPKD Aceh Barat.

Every student at the university must complete an internship, especially at the Islamic State University of North Sumatra. Every student must have practical work experience to be able to start working after college. Internships are a good way to align theoretical knowledge with the real world of work because basically the theoretic knowledge learned in the classroom is not necessarily the same as what is done in the field. Working practices provide a great opportunity for students to interact directly with the world of business or work. Problems can arise from the failure to strike a balance between something intended and a situation that corresponds to the facts, which leads to the question "why" or "what's the reason for this". In addition, problems can emerge as a result of doubts or invalid information about an object in depth. That's the purpose of this research. This research is carried out through a qualitative approach. The research will be conducted from January 16th to February 16th at the People's Representative Council of the North Sumatra Provincial Region (Dprd Provsu), located at Imam Bonjol No.5, Petisah Central, Medan Petisha District, Medan City, North Sumatera. The research found that the DPRD C Commission of North Sumatra Province is responsible for overseeing the budget, development programmes, public policies, local financial management, and organizational performance. Therefore, the evaluation of the implementation of core tasks and functions of the Commission C should cover several important aspects, such as transparency and accountability, the effectiveness of oversight and budget management, impact on economic growth, and so on.

This study aims to determine the performance of the Makassar City Tourism Office in 2020-2022 in terms of economic, efficiency and effectiveness elements. This research is a descriptive research study with the object under study is data on the realization of financial achievements contained in the Financial Report and Performance Report (LAKIN) of the Makassar City Tourism Office in 2020-2022. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, and effectiveness measurements. Based on the results of the study, it shows that the performance of the Makassar City Tourism Office in terms of Economic, Efficiency and Effectiveness elements has almost met the requirements of Value for Money where each element almost reaches the maximum ratio value which is accompanied by budget savings every year. So it can be stated that the financial performance of the Makassar City Tourism Office almost meets the requirements of Value for Money where each allocated budget is able to be managed quickly in carrying out each program that has been determined.

Competition between commercial banks is increasingly rapid and complex, causing changes in regulations that are binding on commercial banks. One of the regulatory changes is the application of PSAK 71 which replaces PSAK 55 concerning Financial Instruments. A previous study conducted by Suroso in 2017 simulated the impact of implementing PSAK 71 on bank performance as measured by the capital ratio, namely the Capital Adequacy Ratio. The results of this study stated that there was a decrease in the CAR ratio due to an increase in CKPN which was caused by a change in the CKPN calculation method. This research will measure the comparative influence of CKPN, ROA, and Size as control variables on the CAR ratio at BUKU "2" Commercial Banks. As well as analyzing whether there is a difference in the CAR of commercial banks between before and after the implementation of PSAK 71. The results of the study show that the CKPN, ROA, and Size of the CAR of banks when implementing PSAK 55 has a value of 19.4%. This result is better than the implementation of PSAK 71 which amounted to 14.3%. Apart from that, there is a significant difference in the CAR ratio between before and after the implementation of PSAK 71. This difference is due to the high CKPN and the Covid-19 pandemic forcing banks to hold back credit distribution. So the risk of the bank's RWA has decreased, causing the bank's CAR to increase even though the CKPN has increased, and the bank's ROA has decreased.

Organizations or offices need an operation that can do this to manage aspects of work. Financial and administrative aspects are one example, because every organization or office requires reliable capacity to handle various problems within a particular office or agency. This research examines the administrative and financial capacity management system at the Medan Mayor's Office. The aim of this research is a) to understand the system of understanding financial activities in the Medan Mayor's Office, b) to understand the system of understanding the effective management of administrative activities in the Medan Mayor's Office, c). correlation between finance and management in the Medan Mayor's Office. To determine the research methodology, a qualitative descriptive research method was used using three methods, namely observation and documentary interviews. Known to have high performance in management systems. It is important to pay attention to the improvement of the government he leads. because the performance required is accuracy, clarity and punctuality in mastering various aspects as well as in correcting writings related to work in a particular office.