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The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of financial reporting, which enhances confidence between investors and customers and thus facilitates decision-making and enables shareholders through informed decisions based on accurate financial information provided by those units, which achieves sustainable economic development and enhances the ability of those units to adapt to economic and social variables as The adoption of these units of Islamic accounting standards based on the principles of Islamic Sharia will help enable individuals working in these units and stakeholders to understand the principles of Islamic accounting and associated standards and then direct them towards correct investment decisions, this research used the deductive approach in the theoretical side and the inductive approach in the practical side by preparing a survey list for a sample of workers in Islamic economic units as well as investors and stakeholders, as the sample included 70 forms that were analyzed statistically. Using the SPSS program, it was concluded that there is a role for the adoption of Islamic economic units of AAOIFI  standards in the eradication of accounting illiteracy and its reflection on investment decisions, and the research recommends the need to pay attention to important methods and procedures in promoting accounting literacy in Islamic economic units through the organization of workshops and training courses for employees.Establishing educational curricula commensurate with their needs, cooperating with educational institutions, and preparing partnerships with universities and institutes to provide specialized educational programs to support this field, as accounting literacy in Islamic economic units needs integrated efforts based on activating Islamic accounting standards, which contributes to achieving sustainable development and enhancing economic performance.

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.

The goal of this study is to learn what some of the many Rugby players at Universitas Negeri Surabaya know about the rules game in 2023. This essay is really scriptural. The survey was conducted using wrong and correct tes to gather data with share the draft. 41 athlete UKM Rugby are the subjects of the essay Data is available from 3 April - 5 April 2023. Deskriptif quantitative analysis is used in data analysis technique and is disclosed in persentace form. The results show the members of the team fall into the following categories: very high sebesar 0%, high sebesar 9,8%, medium 36,6%, low 48,8%, and very low 4,9%. The aforementioned study's findings suggest that the members of the University of Negeri Surabaya's rugby team need to be more motivated to train and learn with discipline and grit. In addition, Rugby University of Negeri Surabaya instructors must provide theoretical material to improve players' cognitive awareness, particularly that of new players, It is highly recommended for all students and supporters of the University of Negeri Surabaya to support the team's rugby team to the very end so that they can achieve higher standards of performance in the future and enhance the university's reputation.

iquid waste produced by the food industry has complex characteristics that depend on production capacity. Liquid waste treatment is carried out physically, chemically, and biologically to reduce the concentration of pollutants that pose environmental problems. PT. X is one of the companies that produces food products. The company has been implementing an environmental management system, particularly wastewater treatment, using WWTP technology. The research aims to assess the performance of liquid wastewater treatment processes at PT. X. The research method used is descriptive, with data collection through direct observation and sampling at the WWTP outlet of PT. X. After testing, the research results show that all main parameters produced by PT. X's WWTP comply with the quality standards of the East Java Governor Regulation No. 72 of 2013. Overall, the WWTP performance remains good.    

This study attempts to ascertain the partial and joint analysis of employee performance, job motivation, and patient satisfaction with respect to basic service standards at the Nice Dental Care Clinic. Questionnaires are distributed as part of the quantitative approaches used in this study to collect data. 50 patients and staff members of the Nice Dental Care Clinic made up the study's sample, This was calculated with a 5% error rate using the Slovin algorithm (e). The analysis of data methods that are used coefficient of determination , T and F test. The factors of career growth, work environment, and mutation account for 2.9% of the work morale variable, whereas additional variables not included in the study do so. The t test results show that employee performance, work motivation and patient satisfaction partially influence the minimum service requirements. Employee performance, motivation if work, and patient happiness regarding minimum service requirements all have a large influence at the same time.

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

Operational risk is one of the significant challenges that can hinder the achievement of a company's goals, especially in strategic departments such as the Engineering Department. Risk identification and mitigation are important steps to ensure smooth operations and maintain the company's overall productivity and performance. This study aims to evaluate and optimize operational risk mitigation strategies in the Engineering Department of PT XYZ, which operates in the cement production sector. With a qualitative approach, this study analyzes various risks faced, including design suitability, reliability of safety monitoring, and budget management. The results show that the implementation of systematic and proactive mitigation strategies can significantly reduce potential risks that can interfere with smooth operations. In addition, this study found that effective communication with stakeholders and the implementation of feedback from customers are essential to increase customer satisfaction and trust. The resulting recommendations include the preparation of project completion time standards, periodic evaluations of performance, and more detailed mapping of budget needs. Thus, this research contributes to the development of best practices that can be adopted by other companies in the same industry. The results of this study are expected to improve PT XYZ's operational performance and strengthen its position in a competitive market.

In an era of increasingly fierce competition in the energy sector, companies are required to not only meet customer needs, but also to improve service quality and customer satisfaction in a sustainable manner. This study aims to analyze and improve the performance of the Marketing and Customer Service Division at PT XYZ by applying the 5W1H method and the Fishbone Diagram.  The study identified a number of factors that contributed to the division's low performance, including a lack of adequate training and decreased work motivation. Through in-depth analysis, this study provides strategic recommendations to improve the quality of training, the development of an integrated information system, and the establishment of clear service standards. The implementation of these recommendations is expected to improve productivity, service quality, and customer satisfaction, as well as strengthen the company's position in a competitive market.

Company Performance is one of the most important things for a company. Company Performance is an indicator  for stakeholders because it showshow good is the company and whether to considered to invest in the company. With the phenomenon of sustainability in this era, it also determines stakeholder decisions in viewing a company, therefore stakeholders do not only look at the company's financial statements, but also the disclosure of the Sustainability Report (SR). This study examines the influence of SR disclosure on Company Financial Performance. The companies used in this study are APP Group issuer companies, namely PT. Tjiwi Kimia Paper Factory and PT Indah Kiat Pulp & Paper Tbk. Using quantitative methods with simple regression analysis. The findings of this study state that SR disclosure has no effect on the company's financial performance.

This study aims to analyze the effect of audit materiality, compliance with audit standards (SA), and material misstatements on sustainability performance and audit opinion, with the principle of fairness as a moderating variable in mining companies listed on the Indonesia Stock Exchange ( IDX) for the 2019-2023 period. This research was conducted with a quantitative approach, using secondary data in the form of financial reports, sustainability reports, and independent audit reports. The results showed that compliance with audit standards has a significant effect on sustainability performance and audit opinion, while audit materiality and material misstatement do not have a significant effect directly on these two variables. In addition, the principle of fairness as a moderating variable does not strengthen the relationship between sustainability performance and audit opinion. These findings suggest that mining companies need to improve transparency and compliance with audit standards to support sustainability and obtain better audit opinions. This research provides a theoretical contribution to the study of sustainability accounting as well as practical guidance for auditors and company management in improving the quality of financial reporting and sustainability.

This study examines the implementation of post-employment remuneration within corporations, focusing on compliance with PSAK 24 standards and its alignment with efficient contract theory. The research emphasizes the importance of financial reporting in ensuring transparent, accurate, and accountable management of employee compensation obligations. Using PT Tigaraksa Satria Tbk as a case study, the study evaluates the consistency of post-employment contracts and their impact on corporate financial stability. Key findings reveal that precise actuarial calculations and adherence to regulations are critical for maintaining a balance between organizational obligations and financial sustainability. The paper also highlights risks related to changes in actuarial assumptions and investment performance, offering strategic recommendations to optimize post-employment benefits management. This research provides valuable insights into improving corporate governance and fostering stakeholder confidence through robust financial accountability.

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict, Sikka Regency. The problems faced are limited basic infrastructure such as roads, clean water and inadequate sanitation. This is because this area has experienced a significant increase in population and this has not been balanced with the development of adequate basic infrastructure. The research method used is a qualitative method and is analyzed qualitatively. The results of this research show that the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict is to coordinate aspects of the preparation and integration of policies, strategies, norms, standards, guidelines and criteria for the implementation of Housing and Settlement Areas (PKP), Coordinating technical aspects of defense, licensing, design and technical feasibility as well as integration of Housing and Settlement Area (PKP) facilities and infrastructure, Coordinating institutional aspects, including coordinating, formulating policies, strengthening institutional capacity, as well as building partnerships with other parties including the community in the form of empowerment and cooperation as well as developing databases and information on housing and residential areas (PKP), Coordinating and developing a monitoring and evaluation system for PKP implementation, including performance measurement and PKP standard parameters.  

The building to be utilized should undergo regular inspections and performance testing to determine whether it can function and operate according to its intended use. Compliance with administrative and technical regulations governing the utilization of buildings is demonstrated through the issuance of a Building Worthiness Certificate (SLF). This study aims to assess the compatibility of the building's function with the conditions during the planning phase and evaluate the structural feasibility of the building. It also seeks to implement the provisions of Government Regulation No. 16 of 2021 regarding the Implementation of Law No. 28 of 2002 on Buildings. Based on the research conducted, it can be concluded that the structural suitability of the MSC Indosat Baturaden building has changed compared to the planned building. Initially designed as a battery storage building, it is currently used as an MSC building or a facility for storing batteries and servers. Additionally, there are discrepancies in the area specified in the original Building Permit (IMB) compared to the current building. Further analysis of the building's structure and the application of current regulations regarding structural serviceability, including dynamic load analysis (earthquake), inter-story drift analysis, P-Delta analysis, and structural cross-section checks, concluded that the building is safe as it meets the requirements specified in SNI 1726:2019 and SNI 2847:2019. The highest structural cross-section capacity ratio was 0.2 < 1, and the inter-story drift value was 0.023 < 0.07. The existing concrete material meets the structural standards, with a characteristic compressive strength of 28.98 MPa. The results of the rebar scan detector test showed that the type of reinforcement used complies with the standards specified during the planning phase, referring to SNI 07–0408–1989. Overall, the structural analysis results for the MSC Indosat Baturaden building indicate that the building is safe and remains fit for use.    

Accreditation serves as a measurement of the eligibility of educational programs against predetermined criteria. This study analyzes the effectiveness of accreditation assessment instruments in enhancing school performance. Based on National Education Standards, the accreditation instrument functions as an evaluation tool to assess the quality and eligibility of educational institutions. Utilizing a qualitative approach through literature review, the findings indicate that the accreditation instrument effectively provides a comprehensive overview of school performance, encompassing aspects of learning, management, and facilities. This tool aids in identifying strengths and weaknesses, guiding the development of sustainable improvement strategies. The study concludes that the accreditation assessment instrument is not merely an evaluative tool but also a catalyst for the overall enhancement of school performance.

Accreditation is the act of measuring the eligibility of education programs using a number of predetermined criteria. In its implementation, school accreditation uses instruments and criteria that are guided by the National Education Standards. This study aims to analyze the effectiveness of accreditation assessment instruments on improving school performance. The accreditation instrument, which is based on the National Education Standards, acts as a tool for evaluation to measure the quality and eligibility of schools in organizing education. This research uses a qualitative method with a normative approach and literature study. The results show that the accreditation instrument is effective in providing a comprehensive picture of school performance, ranging from aspects of learning, management, to facilities and infrastructure. This instrument assists in determining the school's strengths and weaknesses to guide the development of a sustainable improvement strategy. This study concludes that the accreditation assessment instrument is not only an assessment tool, but also a catalyst for the development of overall school performance.

Policies set by leaders of educational institutions are often in the spotlight of experts, both in science and other fields. The madrasah principal is fully responsible for the continuity and existence of the educational institution. The purpose of this study was to determine the implementation of the decision letter of the Head of MTs An Nawawiyah No 091 of 2023 and the professional competence of teachers at MTs An Nawawiyah Kepung Kediri. This research uses a qualitative approach with a case study type of research. Data collection techniques using interviews, observation and documentation. The data analysis technique uses Miles Huberman and Saldana's interactive data analysis model, including: data reduction, data display, and conclusion drawing. The results showed that: (1) An Nawawiyyah Madrasah Head Policy in improving teachers' professional competence. There are two main policy aspects implemented, namely macro and micro policies. Macro policies include curriculum planning which includes annual, semester, monthly, weekly, and daily work plans. Meanwhile, micro policies focus more on the internal arrangements of the madrasah which include programs such as PKG (Teacher Performance Assessment), PPG (Teacher Professional Education), MGMP (Musyawarah Guru Mata P1), training, workshops, meetings, coaching in the preparation of lesson plans, classroom supervision, question making, learning evaluation, asatidz/asatidzah board activities, and competitions. (2) The professional competence of teachers at MTs An Nawawiyah is at a good level, indicated by five main aspects: mastery of subject matter, ability to develop learning methods according to standards, utilization of media and learning resources, reflection on learning and participation in seminars and training, and awareness of the development of science and technology in carrying out tasks.

The Merit System is an approach that emphasizes employee assessment based on abilities, achievements, qualifications and work results carried out fairly. Work relationships include interactions between employees with both colleagues and superiors. The Merit System will run well followed by a person's work relationship running harmoniously so that a person will have a commitment to work well. A person's performance is categorized as performing well in accordance with the targets/standards set by the company. This research aims to analyze the effect of implementing the merit system and employment relations on employee performance at Bandung Adventist Hospital. The research method used was quantitative research with descriptive analysis with 89 employee respondents. The results of this research show that the implementation of the merit system does not have a significant effect on employee performance, while work relationships have a significant effect on employee performance. The combined effect of the implementation of the merit system and work relations on employee performance has a significant effect of 18.2%. From this data it can be concluded that implementing a merit system in accordance with Law No. 5 of 2014 and working relationships that have good communication can improve employee performance.

Performance is the employee's ability to complete work during the activity period according to the standards determined by the organization. Employee performance will be effective and efficient if interactions with co-workers and superiors are open, that is, giving freedom to express thoughts and ideas as a form of feeling supported by superiors who are always able to encourage and pay attention to seeing work challenges into opportunities. This research aims to determine the influence of emotional intelligence, communication patterns and transformational leadership on the performance of Bima Housing and Settlement service employees. The population in this study were 63 employees at the Bima Housing and Settlement Department, especially the Bima City Housing, Settlement and Land Department, with a sampling technique using purposive sampling, namely 38 civil servant employees as respondents.Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 27. The results of this study partially show that the emotional intelligence variable has a negative and insignificant effect on employee performance, the communication pattern variable has an insignificant effect on employee performance, and the transformational leadership variable has a positive and significant effect on performance. employee. Simultaneously, the variables emotional intelligence, communication patterns and transformational leadership have a positive and significant effect on employee performance Emotional Inteligence, Communication Patterns, Transformasi Leadership, Performance

This study aims to determine and analyze the development of the financial performance of PT Bank Negara Indonesia which went public on the Indonesian stock exchange in terms of liquidity, solvency and profitability ratios. The research methodology used in this study is descriptive quantitative, which explains the evolution of financial performance on liquidity, solvency and profitability ratios. Analysis of the financial data resulted in the following findings: Financial performance of PT. Bank Negara Indonesia, viewed based on liquidity ratios, shows that the company remains in poor condition when viewed from the quick ratio and the company's cash ratio is not good because it is not below the industry standard average. The company's performance based on the solvency ratio shows poor results, this condition is caused by the results of the Debt to asset ratio (DAR) and Debt to equity ratio (DER) showing that the results for the 2020-2022 period are far above industry standards. Based on the company's profitability ratio, the company is in poor condition because the results of the ratio calculation show that during this period the company's ROI and ROE conditions are below the industry standard average, although the value increases every year, but this does not indicate the company is in good condition.