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The main objective of the research was to produce a snack bar that is not only delicious but also rich in nutrients, especially those obtained from Chinese betel leaves. The research process involved formulation, sensory testing, and nutritional analysis to ensure that this product meets the nutritional standards required by swimming athletes. The results showed that the Chinese betel leaf-based snack bar innovation was able to improve the nutritional adequacy of swimming athletes 40% better than consuming energy supplements with increased swimming duration in the range of 15 minutes / training session. These findings have implications for improving athletes' nutritional intake, supporting optimal recovery, and ultimately, improving their performance in training and competition.

This study aims to determine whether the implemented system complies with recommended standards and to find opportunities for improvement in terms of energy efficiency and overall system performance. Therefore, it is expected that the results of this analysis will help design a more sustainable and efficient library building management. This study uses a descriptive quantitative research study method, namely research that emphasizes the collection of existing building data and analyzes the data in accordance with SNI guidelines on the AC Utility system. Quantitative is a form of research activity whose specifications are planned systematically and clearly structured from the beginning to the making of the research design. This research shows that: (1) The Use of AC Types in Buildings, (2) Air Conditioning in Buildings, (3) Mapping of AC Utilities in Buildings, (4) Data Analysis based on SNI Guidelines for AC Utilities. The results of this study show that almost all rooms in the General Library Building have AC requirements that exceed the standard. This will certainly cause swelling of electricity costs. Therefore, it is expected that the General Library Building will reduce the capacity of air conditioners in rooms that exceed the standard capacity and install air conditioners in rooms that have not been installed, so that the distribution of air conditioners will be more evenly distributed and all can feel the comfort.

This aims to determine the profitability ratio to measure financial performance at PT Fast Food Indonesia. This research uses quantitative methods and focuses on finding out how Profitability ratios measure financial performance at PT Fast Food Indonesia Tbk from 2019 to 2023. Based on the results of research that has been carried out using profitability ratio calculations, namely Net Profit Margin, Return On Assets, and Return On It is known that Equity at PT Fast Food Indonesia Tbk experiences fluctuations every year except 2023. So it is concluded that the company's financial performance after being calculated using these three indicators is still below the industry average standard except in 2023 capable of being above industry standards.

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry, while no significant effect was found for intangible assets. The study concludes that fair value asset measurements do not influence earnings management, whereas intangible assets do. To support ongoing improvements in financial accounting standards, it is recommended to implement the guidelines from accounting standards 68 (measuring fair value) and 19 (intangible assets), and to comply with the requirements of International Accounting Standards (IAS) 13 and IAS 38. Additionally, continuous enhancements to corporate governance and internal control systems are essential for boosting entity performance, improving financial reporting processes, and increasing earnings quality. This study serves as a preliminary investigation into the effect of intangible assets and level 1 fair value measurements on earnings management in the Indonesian banking sector.

CT Scan calibration is necessary to ensure the accuracy, consistency, and reliability of the medical imaging results used in the diagnosis process. This study aims to find out the calibration procedure and analyze the data of the calibration results of the Siemens SOMATOM go CT Scan. TOP at Banyumas Hospital. The test method refers to the Ministry of Health's CT Scan Testing Working Method No. MK: 056-18, which is the standard in evaluating the performance of CT Scan equipment. The parameters tested included the percentage of tube voltage error (kVp) and the quality of the X-ray beam represented by the Half Value Layer (HVL) value. The results of the measurement of the error percentage at various kVp points show a range of 0.37–0.88%, which is still within the tolerance limit set by the national standard. In addition, the results of the HVL test at voltages of 120 kVp and 140 kVp also showed values that were above the minimum required limit, so that the quality of the X-ray beam was considered to meet the requirements. Based on the overall test and analysis results, the Siemens SOMATOM CT Scan go. TOP is declared feasible, safe, and good to use because all performance parameters of the tool have met applicable standards.

This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

Factors such as leadership behavior, employee compensation, and related policies significantly impact employee engagement in achieving organizational performance. Case studies from large and medium-sized companies in Indonesia indicate that achieving shared goals requires balancing performance targets at every individual level. This study analyzes human resource management (HRM) at the Rahmatan Lil Alamin Mosque Welfare Institution, Al-Zaytun Indramayu, and formulates HRM strategies using SWOT analysis.The findings show that HRM at the Rahmatan Lil Alamin Mosque Welfare Institution, Al-Zaytun, is implemented through two main approaches: motivation and soft skill development. The motivational approach aligns with fulfilling employees' physiological needs, while the soft skill approach addresses the need for security, appreciation, love, and self-actualization. The SWOT analysis reveals that the institution's internal strengths include standardized systems and procedures, well-managed human resources, and clear job descriptions for each role. Identified weaknesses are the absence of job analysis as a foundation for HR planning and recurring disciplinary violations. Externally, opportunities include utilizing e-commerce and implementing minimum service standards, while threats arise from individuals or parties who oppose the institution's existence.

Health services aim to maintain and improve the quality of health, as well as prevent and treat diseases in the community.This study aiming to analyze the legal certainty for health workers in health services, using the normative legal method. The data source comes from a literature review. The results of this study indicate that Law Number 17 of 2023 regarding Health brings significant changes to the legal certainty for health workers in Indonesia in terms of health services. Previously, legal certainty for health workers was spread across various separate laws. However, with the enactment of Law Number 17 of 2023, this legal protection has become more integrated and comprehensive. Updates regarding the protection of health workers include increasing the rights of health workers, including affirmation of compliance with professional standards and ethics. There are improvements in rights, salary, performance allowances, health insurance, and opportunities for self development. This protection is strengthened by giving health workers the authority to stop services if there is a violation of ethics. It is necessary to strengthen operational procedures and work standards that can be a reference for health workers in carrying out their duties, thereby reduce the risk of negligence that can result in criminal sanctions and additional regulations are also needed to ensure a fair legal mechanism for health workers in facing accusations of negligence, by considering ethics and professional aspects in their work.

  Abstract: This research paper aims to evaluate the quality level of internal auditing in the banking sector in Iraq, using a set of data obtained by the researcher by submitting the checklist for the period (2023-2024), which contains four axes related to attribute standards and seven axes related to performance standards to the sample banks. The research, and based on the answers of those banks, the researcher used the Excel program to sort the data to conduct statistical analysis on it. The results revealed by these statistical analyzes were reached regarding the level of application of professional practice standards for the internal audit function in the Iraqi banking sector. The percentage of application of attribute standards indicated (90 %) with an average of (4.5%) as a very high percentage of application. As for the performance standards, it achieved a percentage of (88%) with an average of (4.4%) also as a good percentage in application. These percentages explain that the application of standards in the banking sectors improves the quality of internal auditing, which reflects positively. At the level of banking services provided to customers, these results constitute an incentive to measure further research, analysis, and factors that helped improve the quality of internal auditing.

PT XYZ, which aims to optimize the production process of Airbus A350 aircraft wing components. The background of this research focuses on the importance of efficiency and effectiveness in the aviation industry, where each component must be produced to high standards to ensure aircraft safety and performance. In order to achieve this goal, the author applies several methods for completing the task, including system modeling and Interpretive Structural Modeling (ISM). This method allows for in-depth analysis of the structure and relationships between elements in the production system. Data processing is carried out through four main stages: model concept design, data collection, analysis, and evaluation. The raw data used includes the company layout and wing component production flow. The results of this data processing provide significant insights into potential improvements in the existing production system, as well as recommendations for improving operational efficiency. Thus, this report not only contributes to the development of knowledge in the field of systems engineering, but also provides practical advice for PT XYZ to improve their production performance.

This study aims to analyze the Level of Service (LoS) at the international departure terminal facilities at I Gusti Ngurah Rai Airport, Bali, in accommodating the growth of passenger traffic. Referring to IATA standards, PM 178 of 2015, and PM 41 of 2023, this research evaluates the performance of facilities such as passenger and baggage screening, check-in, immigration, and waiting areas. The research method used is qualitative, with data collected through observation, interviews, and documentation. The results show that the international departure terminal facilities meet the established service standards and are capable of handling passenger congestion during holiday seasons (high season and peak season). Efforts made by airport management include terminal expansion, queue management, and the enhancement of security systems with the latest technology. In conclusion, the Level of Service at I Gusti Ngurah Rai Airport is categorized as good and complies with existing standards, but infrastructure development is still needed to accommodate future increases in passenger numbers.

The aim of this research is to determine the influence of the work environment, individual characteristics and employee performance at Bank Syariah Indonesia. This research uses a qualitative approach using literature study and technical content analysis. In the work environment at Bank Syariah Indonesia there is a huge support for the creation of a company's activity processes. With a good working environment, good and pleasant working conditions will be created, this can provide employee morale. According to (Rahmawanti et al., 2014). a work environment that is always around workers who are able to influence them in carrying out the tasks they have been burdened with. Meanwhile, individual characteristics are that each person must have different views, goals, abilities and needs from each other. These differences will bring habits into the world of work, which will cause self-satisfaction and cause differences between each other even though they work in the same place. An employee's performance is the result of a person's work during the period of work, for example standards, targets or target criteria that have been determined in advance and have been mutually agreed upon.

Measuring financial performance is important because a healthy bank will influence public trust and the achievement of an effective and efficient economic system. This research aims to determine the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022. The variables of this research are financial performance, return on assets, return on equity, net profit margin and operating expenses, operating income. The population and sample of this research are financial reports in the form of balance sheets and profit and loss from PT. Bank Mandiri (Persero) Tbk 2018-2022. Data collection was carried out using documentation techniques. The results of this research indicate that the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022 based on Bank Indonesia standards is classified as healthy. This is influenced by an increase in interest income, which causes growth in net profit.

This study aims to analyze the impact of salary and recognition on the performance of teachers at Madrasah Aliyah Salafiyah Al-Rahmah Mojorejo, Pungging District, Mojokerto Regency. The background of this research is based on the importance of the role of teachers in the education system and the fact that teacher performance often does not meet the expected standards. This study uses a quantitative approach to test three hypotheses: (1) the impact of salary on teacher performance, (2) the impact of recognition on teacher performance, and (3) the combined impact of salary and recognition on teacher performance. Data were collected through interviews with the madrasah head and other relevant research instruments.The research findings show that: (1) The salary variable has a significant impact on teacher performance (t-statistic 2.917 > t-table 1.761; significance 0.010). (2) The recognition variable has a significant impact on teacher performance (t-statistic 3.820 > t-table 1.761; significance 0.002). (3) Together, the salary and recognition variables have a positive and significant impact on teacher performance, with a coefficient of determination of 58.2%.These findings emphasize the importance of salary and recognition factors in improving teacher performance in the madrasah environment. The results of this study can serve as a basis for policymakers to improve the quality of education through improved teacher performance.    

Aviation is a critical sector that requires high levels of security and safety, with regulations such as KP 139 Year 2018 in Indonesia setting operational standards for Aviation Security (AVSEC). Banyuwangi Airport, as a growing airport, must ensure that its security equipment meets these standards. This study aims to analyze the condition of AVSEC equipment at the airport, assess its compliance with regulations, and provide recommendations for enhancing aviation security and safety. This research employs a qualitative method to describe the condition of Aviation Security (AVSEC) equipment at Banyuwangi Airport and its compliance with KP 139 Year 2018. Data were collected through observation, interviews, and documentation, focusing on the validity and reliability of the data through triangulation. The study was conducted from July 20 to 26, 2024, involving sources from the AVSEC unit. The research steps included obtaining permissions, data collection, observation, interviews, and data analysis to draw conclusions.The research findings indicate that the condition of AVSEC equipment at Banyuwangi Airport reveals that some equipment, such as the X-ray Machine and Walk Through Metal Detector, requires technological upgrades, while other equipment, such as the Hand Held Metal Detector, CCTV System, and Patrolling Vehicle, functions well and meets standards. Although routine maintenance is performed, challenges related to funding and personnel training still need to be addressed. The implementation of Standard Technical Operations (STO) includes equipment feasibility assessments, standard operating procedures, personnel training and certification, as well as routine calibration and maintenance. Performance evaluations are also conducted periodically to ensure that the equipment operates optimally in supporting aviation security.

Indonesia is a country with a high level of earthquake vulnerability, thus demanding innovation in building structural engineering that is not only safe but also environmentally friendly. In the context of sustainable development, bamboo as an abundant local material is starting to gain attention as an alternative to conventional materials. Bamboo, when processed into composites in the form of fibers or in combination with thermoplastic and thermoset polymers, has been proven to have superior mechanical properties, including tensile strength, stiffness, and resistance to chemical degradation. In addition, the characteristics of water absorption that are controlled through certain treatments make bamboo composites more competitive compared to synthetic materials. The application of bamboo composites in construction is not only limited to new materials in structural elements, but also effective in retrofitting methods. For example, recent research shows the potential of bamboo composites in strengthening reinforced concrete beams and improving the performance of frame systems in earthquake-resistant structures. In line with this, seismic design regulations and standards such as the comparison between SNI 1726:2012 and SNI 1726:2019 demonstrate the importance of adapting structural designs to local seismic conditions. The integration of bamboo composite materials with structural capacity analysis, numerical simulation, and pushover analysis methods has yielded promising results for improving building resilience to dynamic loads. Beyond technical aspects, this approach also supports environmental objectives. Several studies have even developed eco-friendly home prototypes utilizing innovative material combinations, including geopolymer blocks and natural fibers. Thus, the use of bamboo composites not only provides a technical solution to earthquake challenges but also contributes to global efforts to reduce the carbon footprint of the construction sector.

This study aims to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia using library research methods. Data sources come from related literature such as scientific journals, articles, previous research reports, and relevant online sources. Bank financial performance is measured through several ratios including capital ratio (CAR), asset quality (NPL), liquidity (LDR), profitability (ROA and ROE), and efficiency (BOPO) which are calculated based on the bank's financial statements. The results of the analysis show that in general the financial performance of both types of banks is in a healthy condition and meets regulatory standards. However, there are differences in performance in several ratios individually. Conventional banks tend to have better performance in CAR, NPL, BOPO, and ROA ratios, indicating better capital quality, assets, operating costs, and profitability. Meanwhile, Islamic banks show better liquidity performance (LDR) and asset growth. However, the difference in performance is not yet fully statistically significant. In general, the financial performance of conventional banks is superior. However, the performance of Islamic banks also experienced an annual increase. To improve competitiveness, Islamic banks need to continue to make improvements, especially in terms of capital, cost management, credit quality, and increasing fee-based products. Both types of banks have developed and operated harmoniously without causing significant financial turmoil. The results of the study are expected to provide a stronger picture of the comparison of the financial performance of Islamic and conventional banks in Indonesia.    

The influence of globalization in today's industry has increased the level of competition between companies, making it increasingly tight and competitive. A company's success is often measured by the quality of the products it produces. Total Quality Management (TQM) is a continuous process that aims to achieve better quality standards in meeting customer needs.This study aims to determine the implementation of TQM, product quality, and to determine the improvement of product quality at Conneight Studio in Malang City. The method used is descriptive analysis.Based on the results of the study, the implementation of TQM requires commitment from all members of the organization. In the printing sector, all employees must be involved in efforts to improve product quality. Training, developing a quality culture, and active participation of the entire team are the keys to creating an environment that supports continuous improvement in product quality. TQM enables printing companies to achieve significant improvements in product quality. Data-based performance measurement is an important aspect of TQM. By collecting and analyzing data on product quality, companies can identify problems, monitor progress, and implement appropriate corrective actions. Effective use of data helps companies make decisions based on facts and evidence and guides continuous improvement efforts.

Household sewage treatment in Surakarta City depends on the performance of the available domestic wastewater treatment plants (IPAL), including Pucangsawit IPAL, Semanggi IPAL, Mojosongo IPAL, and UNS IPAL. Each of these IPAL’s serves a specific area, such as the UNS IPAL which serves the UNS area and its surroundings, the Mojosongo IPAL which is in charge of the North Area of Surakarta, the Semanggi IPAL which takes care of the South Area of Surakarta, and the Pucangsawit IPAL which serves the Central Area of Surakarta City. This research aimed at the effectiveness of the performance and development plan of each IPAL in the next 20 years. This research used descriptive qualitative and quantitative analysis methods. Qualitative descriptive analysis was conducted by observing the existing condition of IPAL Komunal in the research location. Quantitative descriptive analysis in this study was carried out by testing samples at the inlet, aeration, and outlet points of the IPAL. Based on the quality standards of the Minister of Environment and Forestry Regulation number P 68 of 2016, each IPAL. UNS IPAL is 47.27% for BOD, 73.81% for COD, 76.36% for TSS. Mojosongo IPAL is 88.71% for BOD, 76.50% for COD, 78.57% for TSS. Pucangsawit IPAL was 91.88% for BOD, 83.20% for COD, 74.82% for TSS. Semanggi IPAL is 20.45% for BOD, 69.95% for COD, 69.05% for TSS. Alternative development at the IPAL that can be done to prepare for the next 20 years is to increase the volume in the initial settling basin, aerobic biofilter basin, and also the final settling basin.