Publication Search

This study aims to analyze the implementation of accountability accounting at Circle Imagine of Society (CIS) Timor Foundation in Kupang City. This research uses descriptive qualitative method and examines the implementation of four main elements of responsibility accounting, namely determining responsibility, determining performance measures, assessing performance, and providing rewards and punishments. The results of this study indicate that: (1) Circle of Imagine Society (CIS) Timor Foundation has implemented a clear organizational structure, with a detailed division of tasks for each member, (2) determination of performance measures is based on program effectiveness and operational efficiency, (3) performance assessment of Circle of Imagine Society (CIS) Timor Foundation uses regular standard operating procedures (SOP), (4) Awards are given to members of Circle of Imagine Society (CIS) Timor Foundation who perform well and punishment is given to members of Circle of Imagine Society (CIS) Timor Foundation who violate the code of ethics.

In the era of globalization and intense business competition, the quality of products and services is crucial for competitiveness, particularly for Micro, Small, and Medium Enterprises (MSMEs) like Angkringan, a traditional culinary business in Indonesia. The article explores Total Quality Management (TQM) as a strategy for these businesses to enhance operational efficiency, reduce waste, and improve customer satisfaction. The study involved direct interviews with the owner of Angkringan D’Amerta to analyze TQM application covering quality control procedures, customer satisfaction, and continuous improvement. Results indicated a deeper understanding of customer preferences and the importance of maintaining quality standards through the training of staff and development of operational procedures. The findings suggest that effective quality management can significantly enhance business performance and customer engagement in the digital era. The paper advocates for routine training, implementation of standard operating procedures, and regular quality assessments to ensure consistent service and product quality.

Selection Optimal student selection can involve many considerations. The challenges faced in optimal student selection include the establishment of criteria that are explicit and objective criteria, accessibility of appropriate data to evaluate the student performance and qualifications, and ambiguity or disagreement surrounding the decisions made. This research aims to apply the Multi-Attribute Utility Theory Theory of Multi-Attribute Utility (MAUT) for the selection of exemplary students, thus facilitating the process for educational institutions, particularly student affairs departments, to identify the best students at the end of each semester. Results ranking showed that the first position was achieved by the student M. Qinan Hasan Al-Gazy with a final score of 0.65, the second position was achieved by student Rifqi Saputra with a final score of 0.62, the third position was achieved by student A. Gifari Pratama with a final score of 0.4854, and the fourth position was achieved by student Muh. Alfian with a final score of 0.25.

Sido Muncul Tbk is one of the largest and most modern herbal medicine producers in Indonesia. In conducting its business activities, PT Sido Muncul Tbk certainly requires investors and creditors as sources of funding. For that reason, financial statement analysis is needed as a source of information about the company's financial condition. Based on the financial reports of PT Sido Muncul Tbk for the period from 2019 to 2023, there has been a fluctuating increase, even though Indonesia was hit by the COVID-19 pandemic in 2020 to 2021. The type of research is descriptive quantitative research with data sourced from the financial reports of PT Sido Muncul Tbk as of December 31 from 2019 to 2023. The first result, the assessment of the financial performance of PT Sido Muncul Tbk based on liquidity ratio analysis using the current ratio, shows that the current ratio values from 2019 to 2023 have experienced fluctuating conditions but remain in the very good category, above the industry's minimum standard of 200%. Second, the results of the solvency ratio analysis using the Debt to Asset ratio (DAR) indicate that the DAR values from 2019 to 2023 are in the very good category, as they are below the industry's maximum standard of 35%. Third, the analysis of profitability ratios using the Return on Equity (ROE) shows that the ROE values from 2019 to 2023 have experienced fluctuating conditions but remain below the industry standard of 40%.

Theimplementation of the merit system in civil servant management has shown its effectiveness in supporting the principles of justice and equality. However, to achieve more optimal results, efforts are needed to increase the capacity of human resources, strengthen supervision mechanisms, and enforce sanctions for violations. In addition, the government needs to encourage changes in organizational culture to better support the principle of meritocracy. Further studies are needed to evaluate the long-term impact of implementing the merit system at different levels of government. The merit system is a reflection of professional personnel management where the placement of employees and officials uses performance competencies and track records as a measure of appointment. The main purpose of the implementation of the merit system is to improve professionalism, fairness, and equality in the management of Civil Servants (PNS). The purpose of this research is to find out the Effectiveness of the Implementation of the Merid System on the Principles of Justice and Equality in Translating Civil Servants. This paper was carried out with the aim of finding out how the Implementation of the Effectiveness of the Implementation of the Merid System on the Principles of Justice and Equality in Translating Civil Servants by using a qualitative analysis method. so that it is expected to contribute thoughts to the government in the assessment and implementation of Merid Sytem towards a better direction.

Performance assessment is very important for a company when it comes to making decisions. Performance assessment can also affect employee motivation and commitment at work and can affect the criteria for promotion. In general, some companies use a performance assessment system that is subjective and is considered less effective because there is no standard, making employees feel less fair in terms of assessment. To overcome these problems, it is necessary to design an assessment system with the Behaviorally Anchor Rating Scale (BARS) method because this method is more objective in matters that need to be assessed. It is hoped that this BARS method can assess all employees more objectively and fairly and can affect the motivation of employees to be more active in work.

The application of the Behaviorally Anchored Rating Scale (BARS) method in employee performance assessment has been shown to increase the objectivity and accuracy of evaluations in various organizations. The BARS method assesses performance based on specific behaviors related to a particular task, thereby reducing subjectivity in assessment. Recent research by Hia et al. (2024) shows that the integration of the BARS method with a web-based system can facilitate the process of assessing and reporting employee performance. In this study, the BARS method was applied to identify factors that affect employee performance, while the web-based system helped to summarize assessment data efficiently. In addition, research by Rouza and Yanto (2020) at Pasir Pengaraian University developed a web-based Employee Performance Assessment Information System (SIPENTAJA) using the BARS method. This system makes it easier for leaders to assess and report employee performance quickly and accurately. Thus, the application of the BARS method integrated with a web-based system at di PT XYZ, Indonesia, is expected to increase the objectivity of employee performance assessments,facilitate the evaluation process, and support better decision making in human resource management.

This study explores the integration of artificial intelligence (AI) in education, particularly in supporting personalized learning. AI presents new opportunities through adaptive learning platforms, virtual tutors, and intelligent assessment systems that have the potential to revolutionize teaching and learning methods. By conducting in-depth data analysis, AI can identify student performance patterns and provide tailored recommendations, enabling educators to deliver more targeted interventions. Furthermore, personalized learning plays a crucial role in enhancing student motivation and engagement by customizing learning experiences to meet individual needs and learning styles. This study aims to implement personalized learning strategies in educational settings and offers insights into best practices for their integration. It also examines their impact on student engagement and academic achievement. The findings highlight the importance of personalized learning in fostering an inclusive and effective educational environment. By leveraging AI, educators can optimize learning, empower students, and address achievement gaps. This study provides practical recommendations for educators and policymakers to implement AI-based learning strategies effectively.

This research aims to analyze the performance management cycle at Seafood Restaurant Teluk Bakau Bay View, Bintan Regency. Using a qualitative research method, data were collected through in-depth interviews and observations. The sample used was purposive sampling with 2 informants, namely the restaurant owner Mr. Gunawan and an employee named Kelvin. The data analysis used is descriptive analysis. The research results show that the management cycle implemented at Seafood Restaurant Teluk Bakau Bay View has been carried out well. This can be seen from the planning that sets goals for the consistency of employee performance. Monitoring is conducted daily in terms of revenue, employee performance, customer feedback, and achievement of sales targets. Employee reviews at Seafood Restaurant Teluk Bakau Bay View are conducted by re-evaluating the results of daily employee performance monitoring, and assessments are made from these monitoring results to determine rewards or sanctions for employees. The awards given to employees are based on the review conducted from the evaluation results, where these awards are in the form of cash bonuses added to the basic salary.

This study aims to evaluate the performance appraisal system at MiniMarket Altavensa Tanjungpinang City. The research method used is qualitative research with data collection techniques used are interviews and observations. The sample used is purposive sampling. With the information, namely the study interviewed the mother (ET) as the owner, while the data analysis used is individual performance data. The results of the study indicate that the evaluation of this system can be seen from the results of the work, where most employees show success in achieving good work targets, such as daily sales targets, employee attendance rates are quite good, because there are still employees who are late from the specified working hours, the quality of service provided by employees is able to provide friendly and satisfying service to customers even during busy times such as promotions on religious holidays and communication between employees and managers is quite good seen from the way they communicate such as employees who respect the opinions of decision makers in completing tasks for common goals without creating hostility or discomfort.

The aim of the test is to insure the effect of leadership style partially or simultaneously, work environment, motivation, and employee development on employee performance at Kemendikbudristek. Questionnaires are sent as part of a combined procedure used in this study to collect data. The sample consisted of 95 employees of the Kemendikbudristek, utilizing the Slovin equation with a 5% error rate (e). Analysis of multiple linear regression is the analysis of data technique employed, in addition to t, F, as well as assessments of coefficients of determination. The equation Y = the determination coefficient value obtained, which is the coefficient of determination of the employee performance variable that the variable explains, is the result of the analysis of multivariate linear regression. It is anticipated that this study will examine how Kemendikbudristek employees perform in relation to leadership style, work environment, motivation, and career growth.