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This study aims to analyze the influence of work environment, salary, and career development on employee performance at Larissa Aesthetic Center through employee commitment as a mediating variable. The importance of optimizing employee performance in supporting business growth requires appropriate efforts and strategies to maximize existing resources in the work environment. Employees who value the work environment because it fosters a sense of well-being and enthusiasm at work. Salary is one of the factors that influences performance, in line with compensation that meets expectations as a form of responsibility in the workplace. Employee career development is seen as a call for progress, where competent workers facilitate the organization in becoming a solution for clients.The method used in this study employs an explanatory approach to uncover the relationships between variables and emphasizes causal numerical data. The study population consists of 65 employees, with the sampling technique using a census, where the entire population serves as the study sample. This research utilizes primary data obtained through questionnaire completion. Secondary data is derived from relevant documentation related to the research topic. Data analysis employs path analysis to test the relationships between research variables. The results of this study indicate that the work environment, salary, and career development have a significant influence on employee performance at Larissa Aesthetic Center, through the support of employee commitment as a mediating variable. The findings of this study can serve as a reference for business actors as a basis for consideration in actions related to human resources.

This study aims to analyze the influence of intrinsic motivation, work atmosphere, and work environment on employee productivity and performance at Hotel Kridawisata Bandar Lampung. A total of 30 employees from the hotel were selected as the population for this study, using a saturated sampling approach to obtain a representative sample. Data was collected through questionnaires and analyzed using SPSS version 25.0 to examine the correlation and influence between independent variables (work motivation and work atmosphere) and employee performance. The analysis revealed a significant positive correlation between employee work motivation and their performance, with a regression coefficient of 0.389. This indicates that higher work motivation leads to better performance. Additionally, the work atmosphere had a positive and significant impact on employee performance, with a regression coefficient of 0.467. These findings suggest that a supportive and comfortable work atmosphere can significantly enhance employee performance. Based on the obtained R-square value of 0.493 or 49.3%, it can be concluded that work motivation and work atmosphere have an influence on employee performance at Hotel Kridawisata. In other words, approximately 49.3% of the variation in employee performance can be explained by these two factors, while the remaining 50.7% is influenced by other factors not covered in this study. This highlights the importance of both work motivation and the work environment in driving employee performance. Therefore, it is recommended that the management of Hotel Kridawisata continue to improve employee motivation and create a more conducive work atmosphere. This will not only enhance employee performance but also contribute to improving the quality of hotel services, which in turn can increase guest satisfaction and the hotel's operational success.

Occupational Health and Safety (OHS) is a systematic effort aimed at protecting workers from the risks of accidents and work-related diseases. The implementation of OHS integrated with risk management helps identify, evaluate, and control potential hazards effectively in the workplace. This study was conducted at PT. Sarana Sampit Mentaya Utama, Balikpapan Branch, a company engaged in asphalt production. The main objectives of this research were to identify potential hazards, determine appropriate control measures, and evaluate the role of the Job Safety Analysis (JSA) method in supporting OHS. The research method used is JSA, which involves identifying each work step, determining the likelihood and severity of risks, and calculating the risk rating to assess the level of risk. The results showed that there are three potential hazards with a medium-risk category, namely in the activities of raw material mixing, quality control, and asphalt distribution. Additionally, three potential hazards with a low-risk category were found in the processes of raw material weighing, raw material transfer, and pump line valve opening. Recommended control measures to reduce risks include the use of appropriate personal protective equipment (PPE) for each task, improving work facilities and infrastructure, and implementing proper load lifting procedures. The application of JSA has proven effective in raising the company's awareness of potential risks in the workplace. This has led to the implementation of better preventive measures, ultimately contributing to the creation of a safer, healthier, and more productive work environment. Therefore, the integration of OHS with risk management at PT. Sarana Sampit Mentaya Utama plays a significant role in safeguarding the safety and well-being of workers.

This study was conducted to analyze the effect of occupational safety and health (OHS) training, OHS compliance, and leadership style on the workplace accident rate among employees of PT. XYZ. Workplace accidents remain a significant problem in the industrial sector, thus this study seeks to provide a deeper understanding of the factors that can reduce this risk. The research method used was a quantitative survey approach, where primary data were obtained by distributing questionnaires to 40 respondents selected using a non-probability sampling technique with a purposive sampling method. The analysis techniques used in this study were descriptive analysis and multiple linear regression with the help of SPSS software version 25. The use of regression analysis allows researchers to determine the strength and direction of the relationship between independent and dependent variables. The results show that OHS compliance has a significant influence on the workplace accident rate. This confirms that compliance with occupational safety and health procedures can minimize the risk of accidents. Meanwhile, OHS training and leadership style did not show a significant influence on workplace accidents. This finding indicates that training programs and leadership style may not directly reduce workplace accidents unless they are consistently implemented and supported by strong compliance. Thus, OHS compliance is a key factor in creating a safe and productive work environment. This research provides a practical contribution for companies to focus safety management policies more on improving worker compliance with OHS regulations. Furthermore, the results of this study can serve as a reference for further research in different industrial contexts.

Compensation and the work environment are two essential factors that significantly affect employee productivity, particularly in community-owned enterprises (BUMDes) engaged in the tourism sector. A fair remuneration system motivates employees to work optimally, while a supportive physical and psychosocial work environment creates comfort that enhances job performance. This study aims to examine the influence of compensation and work environment on employee productivity in BUMDes Kedungudi, which serves as one of the local driving forces in developing tourism-based community economic empowerment. This research employed a quantitative approach using a survey method with a total sample of 37 tourism sector employees of BUMDes Kedungudi. Data were collected through structured questionnaires, which were subsequently analyzed using SPSS version 28. The analytical procedures included validity and reliability testing, classical assumption testing such as normality, multicollinearity, and heteroscedasticity checks, as well as multiple linear regression analysis to determine the effect of independent variables on employee productivity. The results revealed that both compensation and work environment had a positive and significant influence on productivity. Specifically, compensation demonstrated a coefficient value of β = 0.205 with a significance level of p = 0.007, while the work environment showed a stronger effect with β = 0.281 and p = 0.002. Furthermore, the regression model indicated that the combination of these two variables was able to explain 68.0% of the variance in employee productivity (Adjusted R² = 0.680; p < 0.001). This finding highlights the strategic importance of remuneration policies and workplace conditions in enhancing organizational performance within community-owned enterprises.

In an organization, human resources are the main asset that plays an important role in achieving organizational goals. One of the factors that affect the effectiveness of employees' work is organizational culture. Organizational culture reflects the values, norms, and habits that are embraced by the same and serves as a code of behavior for all members of the organization. A strong and positive culture can create a conducive work environment, improve work morale, as well as encouraging employee loyalty and productivity. Conversely, a culture that is not aligned with organizational goals can lower motivation and negatively impact performance. Therefore, it is important to understand the extent to which organizational culture affects employee performance. In general, this study aims to analyze the extent to which organizational work culture affects employee performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency The purpose of this study is to assess how good the Organizational Culture is to Employee Performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency, as well as to measure the influence of Organizational Culture on Employee Performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency. The research method applied is quantitative associative. The research sample involved 19 respondents. Data was collected through questionnaires or questionnaires and data analysis was carried out using quantitative descriptive analysis techniques, associative analysis, and simple linear regression analysis. The findings in the study stated that Organizational Culture has a positive and significant influence on Employee Performance at the Wiringpalennae Village Office, Tempe District, Wajo Regency. The analysis also shows that the Organizational Culture at the Wiringpalennae Village Office, Tempe District, Wajo Regency is in the good category, and the Performance of Employees at the Wiringpalennae Village Office, Tempe District, Wajo Regency is in the very good category.

The purpose of this study is to examine the extent to which the relationship between leadership style and teamwork influences the work results of employees of Bank Sumsel Babel, Kapten A. Rivai Branch, Palembang. This study uses a quantitative approach with a population and sample of 59 people determined through a saturated sampling method, so that the entire population becomes research respondents. Research data were obtained from two sources, namely primary data through the distribution of questionnaires to employees, and secondary data that supports the results of data processing. Data analysis was carried out comprehensively by including testing classical assumptions to ensure model validity, testing the feasibility of research instruments, calculating the coefficient of determination, and applying multiple regression analysis tested through the F test and t test. The results of the study indicate that leadership style and teamwork have a positive and significant influence on employee performance, both partially and simultaneously. This finding shows that effective leadership and solid teamwork can increase employee productivity and work quality. The large contribution of both independent variables to employee performance is indicated by the coefficient of determination value of 66.2%, which means that more than half of the variation in employee performance can be explained by leadership style and teamwork. Meanwhile, the remaining 33.8% is influenced by factors outside this study, such as the work environment, individual motivation, and organizational reward systems. This study emphasizes the importance of appropriate leadership and synergy among team members in building optimal employee performance. The practical implication of these findings is the need for management to continuously improve leadership quality and encourage better teamwork in the banking workplace.

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.

The advancement of an organization is strongly influenced by the strategic role of its workforce, which acts as a driving force behind institutional transformation. This research explores how perceptions of fairness in organizational practices and the internal cultural environment contribute to enhancing employee loyalty, with work-related satisfaction positioned as a bridging element in this dynamic. The investigation involved a complete enumeration of the 50 staff members employed at PT Grab Teknologi Bali, utilizing comprehensive survey methods including structured questionnaires, guided interviews, and document review. Analytical interpretation was conducted through the application of path modeling techniques. The empirical results reveal that equitable treatment within the organizational setting significantly fosters greater job satisfaction among employees. In parallel, the organizational ethos reflected in shared norms and values also plays a critical role in elevating employee contentment. Furthermore, both fairness in management practices and cultural alignment within the workplace have a direct and meaningful influence on the level of commitment displayed by employees. Job satisfaction, in turn, emerges as a key predictor of organizational allegiance. Finally, the analysis substantiates that job satisfaction effectively serves as a mediating pathway linking organizational fairness and culture to heightened employee commitment. These findings underscore the importance of fostering an environment where fairness and a strong organizational culture are prioritized, as they directly impact employee satisfaction and loyalty. Organizations that implement transparent and fair management practices, while also nurturing a cohesive cultural environment, create a foundation for long-term employee commitment. Additionally, the study emphasizes the need for organizations to continuously assess and improve their internal practices, not only to maintain fairness but also to align their cultural values with the expectations of their workforce. By doing so, companies can enhance job satisfaction, which ultimately drives higher levels of employee commitment and overall organizational success.

This study examines the effectiveness of education and training programs in improving employee performance and identifies the factors influencing training outcomes at the Personnel and Human Resources Development Agency (BKPSDM) of Southwest Papua Province. A qualitative descriptive approach was employed, utilizing interviews, observations, and documentation, with key informants including the Head of BKPSDM. Data were analyzed using the interactive model of Miles et al. (2014), encompassing data condensation, data display, and conclusion drawing. Findings reveal that education and training programs at BKPSDM significantly enhanced employee performance, as evidenced by improved timeliness in task completion, increased knowledge, skills, and expertise, and notable positive changes in employee behavior and attitudes. Training outcomes were also reflected in improved workplace discipline and greater responsibility among civil servants. Evaluation of program effectiveness employed five levels: participant reaction, learning achievement, behavioral change, organizational impact, and cost-effectiveness, all of which indicated favorable results. Factors influencing training effectiveness included the relevance of training materials to employee roles, appropriate scheduling that minimized work disruption, the use of clear and supportive training methods, and the competence of instructors in delivering material effectively. These findings demonstrate that well-planned and well-delivered training programs can strengthen the capacity and professionalism of civil servants, enabling them to better fulfill governmental and developmental responsibilities while supporting overall organizational performance improvement. In addition, the study highlights the importance of continuous monitoring and feedback throughout the training process to ensure sustained improvements in employee performance. It suggests that the involvement of employees in the design and planning stages of training programs can enhance the relevance and applicability of the content, fostering greater engagement and retention of knowledge.

Vocational education in Indonesia faces a serious challenge in the form of a gap between the competencies of Vocational High School (SMK) graduates and the evolving needs of the workforce. Timika City, despite having the largest number of vocational high schools (SMK) in Papua, has not yet fully demonstrated optimal educational management quality, particularly in the aspect of school administration. This condition has resulted in low effectiveness in data recording, documentation of industrial work practices, and reporting and evaluation of partnerships with the business and industrial world (DUDI). This study aims to explore and analyze administrative management strategies that can improve educational quality while strengthening the work readiness of vocational high school students in Timika City. The research method used is a descriptive qualitative approach with content analysis of secondary data, including government policy reports, educational statistics, and the latest scientific literature. The results show that weaknesses in the administrative system are one of the factors inhibiting the achievement of competitive vocational education quality. The implementation of management strategies based on Total Quality Management (TQM) principles, particularly through the Plan–Do–Check–Act (PDCA) cycle, data-driven decision-making, and the involvement of all school elements, has proven effective in increasing the efficiency and accountability of administrative services. The discussion also emphasized the importance of transformational leadership from school principals, developing the competencies of administrative staff, utilizing information technology in administrative systems, and strengthening strategic partnerships with the industrial and industrial sectors (DUDI). Therefore, it can be concluded that school administrative management is not merely a technical function, but rather a strategic component in building a vocational education ecosystem that is adaptive, relevant, and oriented to the needs of the workplace. This research recommends that school policymakers and local governments strengthen administrative governance systems to support educational quality and improve the job readiness of vocational high school graduates.

This study aims to analyze the mediating role of motivation in the relationship between digital servant leadership and collaborative coworker relationships on employee engagement among Generation Z employees at CV. Anugrah Garment Wonogiri. The focus of this study was directed at Gen Z employees working in the sewing department, with a sample of 79 respondents selected using a purposive sampling technique. This study used a quantitative approach with primary data obtained through the distribution of closed questionnaires. The variables used in this study include digital servant leadership as the first independent variable, collaborative coworker relationships as the second independent variable, motivation as the mediating variable, and employee engagement as the dependent variable. The data analysis technique was carried out using Structural Equation Modeling - Partial Least Square (SEM-PLS) through SmartPLS software version 4.0, which allows for the analysis of causal relationships between variables as well as simultaneous mediation tests. The results showed that digital servant leadership has a positive and significant correlation with employee engagement. Similarly, collaborative coworker relationships were shown to have a positive and significant correlation with employee engagement. In addition, motivation also has a positive and significant impact on employee engagement. Furthermore, digital servant leadership and collaborative coworker relationships each have a positive and significant impact on motivation. Furthermore, motivation has been shown to significantly mediate the influence of digital servant leadership on employee engagement, as well as collaborative coworker relationships and employee engagement. Therefore, it can be concluded that motivation plays a significant role as a mediator in strengthening the influence of leadership style and workplace social relationships on employee engagement, particularly among the younger generation working in the garment industry.

Based on Indonesia's 2021 health profile, the coverage of iron supplementation (IBT) for adolescent girls in Indonesia, North Maluku ranks lowest among all provinces in Indonesia, at 2.1%, and West Sumatra province, at 11.5%, ranks 29th out of 34 provinces. The province with the highest percentage of iron supplementation coverage for adolescent girls (Ministry of Health, 2021). Anemia is a common health problem among adolescent girls. Many adolescent girls still face the dangers of anemia in Padang City. There is a risk of anemia in 193 adolescent girls, according to the Padang City Health Office's screening of grade X female high school, vocational high school, and Islamic high school students in 2021. The Padang Community Health Center's work area has the highest risk of anemia in adolescent girls, namely 96 people and a percentage of 21.91%. Screening conducted at the Padang Community Health Center workplace in 2021 found that SMKN 9 Padang had the highest risk of anemia in adolescent girls with 25 confirmed cases and a percentage of 26.31%. The purpose of this study was to determine the Overview of the Level of Knowledge of Grade X Female Adolescents About Anemia at SMK N 9 Padang City in 2025.This type of research is "analytical descriptive" with a cross-sectional design. This research was conducted in February-March 2025 at SMK Negeri 9 Padang. The population of this study was all grade X students totaling 164 respondents at SMK Negeri 9 Padang. The sampling technique was simple random sampling with a sample size of 63 respondents.The results of the SPSS data processing showed that adolescents had good knowledge (9.5%), sufficient knowledge (25.4%), and insufficient knowledge (65.1%). The information sources were assessed from the internet (88.9%), books (1.6%), family (1.6%), friends (3.2%), and school (4.8%).

Maintaining employee engagement presents a significant challenge for organizations, particularly when dealing with Generation Z, who possess unique characteristics, strong technological orientation, and high expectations regarding fairness in the workplace. One crucial factor believed to influence the level of employee engagement is organizational justice. This concept encompasses employees’ perceptions of fairness in the distribution of outcomes (distributive justice), the procedures applied (procedural justice), interpersonal treatment (interpersonal justice), and the clarity of information provided (informational justice). This study aims to examine the contribution of organizational justice to employee engagement among Gen Z employees at the Habepro Radionet Indonesia network. The research employed a quantitative approach with a simple linear regression method. The study population comprised all permanent Gen Z employees working within the network, with a sample size of 35 respondents. Data were collected using an organizational justice questionnaire covering its four dimensions and the Employee Engagement Scale (EES) to measure engagement levels. Data analysis was conducted using SPSS software through a simple linear regression test. The results revealed that organizational justice has a significant effect on employee engagement (p < 0.05), with a coefficient of determination of 0.528. This indicates that 52.8% of the variation in employee engagement can be explained by perceptions of organizational justice, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings highlight the strategic importance of implementing fairness principles within organizations to enhance employee engagement, especially among Gen Z employees who tend to be more sensitive to equitable treatment, transparency of information, and open communication. Therefore, organizations are encouraged to design policies, procedures, and workplace interactions that foster a sense of justice, thereby sustaining employee engagement and contributing positively to overall organizational performance.

This study was conducted at Family Pharmacy in Pekanbaru City with the objective of examining the relationship between emotional intelligence and work stress, as well as their combined effect on employee performance. The research population consisted of all 150 employees in the production department. Using the Slovin formula, a sample of 60 respondents was selected through accidental sampling. Data collection was carried out via an online questionnaire distributed through Google Forms. The analytical methods employed were correlation analysis to assess the relationship between variables and multiple linear regression to measure their simultaneous influence on performance. The results indicated a negative relationship between emotional intelligence and work stress, meaning that employees with higher emotional intelligence tended to experience lower levels of work stress. Furthermore, when examined together, emotional intelligence and work stress had a significant impact on employee performance. Specifically, these two variables contributed 47.4% to the variance in performance, while the remaining 52.6% was influenced by other factors not addressed in this study. The findings highlight the importance of emotional intelligence as a critical factor in managing workplace stress and enhancing performance, especially in the pharmaceutical industry where precision, cooperation, and adaptability are essential. Improving employees’ emotional intelligence may serve as a strategic approach to reducing work-related stress and fostering better performance outcomes. Organizations are therefore encouraged to invest in training and development programs that emphasize emotional regulation, empathy, interpersonal skills, and effective communication. Future research should consider incorporating additional variables such as work motivation, organizational culture, leadership style, and job satisfaction to gain a more comprehensive understanding of the determinants of employee performance. Expanding the research scope to different departments and industries could also provide broader insights into how emotional intelligence and work stress interact across diverse work settings.

The current transformation of the workplace demands that organizations be more adaptive in understanding the factors that influence employee productivity, especially among the younger generation. Generation Z, as an age group that is starting to dominate the workforce, brings different characteristics and needs, including in terms of work-life balance and motivation. They tend to value time more, opportunities for self-development, and an inclusive work environment that supports a balance between professional and personal life. This study aims to determine the relationship between work-life balance and motivation on the performance of Generation Z employees in Klaten Regency. This study used a quantitative approach with a survey method. A total of 100 respondents were selected using a purposive sampling technique based on age and employment status criteria. The research instrument was a questionnaire using a five-point Likert scale, which included statements related to the dimensions of work-life balance, levels of work motivation (both intrinsic and extrinsic), and employee performance indicators. Data were analyzed using IBM SPSS version 25 software with correlation tests and multiple regression. The results showed that both work-life balance and motivation have a positive and significant relationship on employee performance. Among these two variables, motivation is the dominant factor influencing performance improvement. This suggests that while work-life balance is important, internal employee motivations such as passion, purpose, and a sense of belonging have a greater impact on job performance. The implications of these findings suggest that companies need to design human resource management strategies that are not only flexible but also responsive to the needs of the younger generation. Creating a work environment that supports work-life balance, provides recognition, and provides career opportunities.

This study aims to determine the relationship between conflict management, occupational safety and health (OHS), and work motivation towards increasing employee productivity at PT. Ratna Beton Giriwoyo. The background of this study is based on the importance of human resource management as a company's main asset in achieving optimal productivity targets, especially in the construction industry sector which has its own challenges in creating a safe and productive work environment. This study uses a quantitative approach with data collection techniques through distributing questionnaires to all company employees as respondents. The data obtained are then analyzed statistically to determine the effect of each variable on employee work productivity. The results show that conflict management has a significant relationship with employee productivity. Properly managed conflict not only avoids a decline in performance but can also increase morale and cooperation between employees. In addition, the implementation of good occupational safety and health (OHS) contributes to a sense of security and comfort at work, thereby reducing workplace accidents and increasing employee focus and work efficiency. Work motivation has also been shown to have an important role in encouraging employees to achieve predetermined performance targets. These three variables, both partially and simultaneously, have a significant effect on employee work productivity. These findings suggest that an integrated approach to conflict management, OSH implementation, and increased work motivation can be an effective strategy for improving company performance. This research is expected to provide practical contributions to the management of PT. Ratna Beton Giriwoyo in formulating human resource development policies, as well as serve as an academic reference for researchers and students interested in human resource management, particularly in the construction sector.

Additionally, companies need to understand the characteristics and values that millennial employees uphold, such as flexibility, empowerment, and opportunities to grow. This generation tends to look for jobs that give them room to innovate, as well as the opportunity to achieve a balance between personal and work life. Therefore, policies that support flexible working hours, remote working, and opportunities for skill development relevant to industry developments will be a significant added value for millennial employees. In addition, open and two-way communication between management and employees is also very important. Millennials are more likely to choose a workplace that is transparent and communicative, where they feel valued and have a voice in decision-making. By maintaining good relationships and ensuring that employees feel heard, companies can create a more positive work environment and strengthen employee commitment to the company. The positive influence of job satisfaction and work discipline on employee commitment, especially the millennial generation, can also be seen as a contributing factor to the decline in employee turnover rates. Employees who feel satisfied and have good work discipline tend to be more loyal and have the desire to stay longer in the company. This will certainly reduce recruitment and training costs for companies, while increasing organizational stability in the long run. This research is expected to be a reference for companies in formulating HR strategies that are more adaptive to the needs of millennial employees, which in turn can increase productivity and create a more innovative and sustainable work environment.

Human resources are a crucial asset for organizations, as their competence and professionalism greatly influence employee performance and the achievement of organizational objectives. At the MKG Office of Region III, several performance issues have been identified, including skill mismatches, high absenteeism rates as an indicator of low professionalism, and limited adaptability to information technology systems. These challenges underscore the need for strategic human resource development. This study aims to analyze the impact of competence and professionalism on employee performance, with information technology mastery serving as a mediating variable. A quantitative research approach was applied, involving all 115 employees as respondents through questionnaires, interviews, and documentation. Path analysis was used to evaluate the relationships between the variables. The findings reveal that both competence and professionalism have a positive and significant influence on employee performance. Furthermore, these variables also positively affect information technology mastery, which in turn significantly improves performance. The analysis demonstrates that information technology mastery mediates the relationship between competence and professionalism with employee performance, indicating the importance of digital skills in modern workplaces. In conclusion, enhancing competence and professionalism, alongside strengthening information technology mastery, is essential for improving employee performance at the MKG Office of Region III. The study recommends implementing strategic human resource programs that focus on digital proficiency to support organizational effectiveness and adaptability in the digital era.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.