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In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

This research aims to analyze the preparations of the Department of Industry and Trade of Deli Serdang Regency in participating in Inacraft 2023 activities. The research method used is qualitative analysis, case studies by conducting interviews and observations of related parties. The results of the research show that the Department of Industry and Trade of Deli Serdang Regency has not made thorough preparations, including in terms of product preparation and human resources. There are several obstacles faced, such as budget limitations and limited human resources. Therefore, it is recommended that the Department of Industry and Trade of Deli Serdang Regency continue to improve internal and external coordination, as well as utilize existing resources optimally to ensure the success of their participation in Inacraft 2023 activities.

Digital marketing has changed MSME players to continue to develop their business so that they are not left behind and are able to utilize this digital media, as an effort to market their products so that consumers are more familiar with the products produced by these MSMEs. Batik Tedjo is one of the MSMEs that plays a role in preserving written batik, which is one of the cultural heritages of the Indonesian nation. This study aims to determine how Batik Tedjo SMEs implement digital marketing and whether the implementation of digital marketing has obstacles. The problems faced by Batik Tedjo MSME players in implementing digital marketing show that there are problems in the form of a lack of understanding of social media operators at Batik Tedjo and the imbalance of consumer demand with human resources or a very minimal number of employees in managing Batik products which are quite a lot every month, reaching 200-300 pcs. The sample used in this study is the UMKM actor Father Tedi Sumantri Almargono, S.Pd. The results obtained from this study are digital-based marketing strategies carried out by Batik Tedjo to market its products using digital marketing. Its use is to post batik on social media such as Tiktok, Instagram, and Whatsapp. Making it easier for consumers to buy and get information about Batik Tedjo is through social media. Based on the analysis and results of the discussion, he

The main point or The purpose of this study is to find out and understand the preparations that every business company in Indonesia has had to face and will continue to face regarding the current era of  industrial revolution 4.0 underway and is currently starting to face further developments in the era that is starting Entering era of industrial revolution 5.0. Industrial Revolution 4.0 or what is also known as "cyber physical systems" is an event where there is cooperation between and automation technology and cyber technology. So with the evolution of industry, in the current era, companies previously needed manpower and human resources with physical abilities who could be productive in large amounts of energy, now with  chanwith the changes that occur in the eras that occur in industrial sector, technology has entered as a component that helps human work, inseparable from Therefore, the impact is widespread, especially in the industrial sector in Indonesia. Now many companies have implemented technology-based digital systems to support their performance to be more productive and generate large profits as well as develop innovation and facilitate the company's progress to continue to be sustainable in the future. Technology is developing and advancing rapidly thanks to scientists and researchers who have contributed to it in terms of science and technology. With this, digital-based systems and digital-based physical facilities and infrastructure created to make things easier for people achieve various needs and desires according to their respective goals. This is certainly something that cannot be denied and avoided in the world community, not only in Indonesia. Therefore, this article will focus on discussing the readiness of companies in Indonesia to face the positive and negative challenges arising from changes in this progress Results of this study article conclude that although there are efforts being made to prepare companies in Indonesia to face the Industrial Revolution 4.0, further efforts are still needed to ensure equal readiness in various industrial sectors.

This study aims to determine the business feasibility of Sk computer, through financial analysis aspects and non-financial analysis aspects. Where each aspect of this analysis becomes a basic assessment to determine feasibility in business. The analysis method used uses several analyzes from financial analysis aspects including financial aspects, market and marketing aspects, and non-financial aspects including human resources aspects, environmental aspects, cultural and economic aspects, and legal aspects. And the results of this research become an assessment to see the feasibility of the business and to become material to improve the Sk computer business.

Human resource management helps organizations achieve their short-term and long-term goals by aligning with overall business strategy. For this reason, the aim of writing this paper is to understand the relationship between Human Resource Management (HRM) and business strategy and provide an overview of good employee training and development to increase productivity in companies. The research method is qualitative with library study data collection techniques. Based on the study, it is known that the assumption of a close relationship between business strategy and HRM methods is based on contingency theory. This theory underlines that human resource management methods are chosen according to the type of competitive strategy adopted by the business. A well-crafted business strategy aligns with the core mission and vision and acts as a roadmap for profitability, competitiveness and sustainable growth. Training and development that influences employee productivity has increased the welfare of the company and also helped the company's prosperity by considering the planning and implementation of workforce training and development at the public level.

Economic education is a branch of education that focuses on the study of the economy from its understanding to its influence on life. The economics education study program prepares students to become economics teachers in the future. Meanwhile, educational economics is a science that studies how humans and society choose to use money or not to utilize scarce productive resources to produce various types of training and development of knowledge, skills, thinking power, character and so on. Automatically, economic education influences every human behavior, including students' consumptive nature or desire to shop. Technological advances that provide easy access to online shopping make a person's consumptive nature increasingly high

Indonesia has entered the era of the fourth industrial revolution. This happens with technology as a basis for human life. Everything has become limitless and limitless due to the development of digital technology. Indonesia needs several regulatory and authority improvements to be able to face the world market. The aim of this research is to find out what Indonesian industry can do to face the world market, the impact that the presence of the industrial revolution 4.0 has, and the strategies that Indonesia can prepare and carry out in facing the World Market revolution. The object of this research is industry in Indonesia to face the world market. The method used for this research is a qualitative descriptive method, data is obtained from facts about the research subject by trying to reveal it thoroughly according to the context. The results of this research are (1) Creating jobs to increase people's income, increasing people's economic programs, increasing Turnover and Digitalization of People's Markets, building/revitalizing people's markets, establishing relationships between digital markets abroad (2) The most visible impact is in terms of available work (3) Make improvements to the flow of materials and goods, improve the quality of human resources, use digital technology, harmonize rules and policies.     Bukit, M. (2014). Strategi dan inovasi pendidikan kejuruan darikompetensi ke kompetisi. Bandung: Alfabeta. Cognizant. Informed Manufacturing:     The      Next Industrial Revolution. http://www.cognizant.com/ InsightsWhitepapers/Informed-Manufacturing-TheNext-IndustrialRevolution.pdf.  Davis, N. 5 ways of understanding the Fourth Industrial Revolution. November 16, 2015. http://www.weforum.org/ agenda/2015/11/5-ways-of-understanding-thefourth-industrialrevolution. Economist          Intelligence      Unit.    From    transplants       to implants.      December        11,       2015. http://www.eiuperspectives.economist.com/healthcare/transplants-implants.   Edmon, A., & Oluiyi, A. (2014). Re-engineering technical vocationaeducation and training toward safety practice skill needs ofsawmill workers against workplace hazards in Nigeria [Versielektronik]. Journal of Education and Practice, 5 (7), 150-157.  Era Revolusi Industri 4.0: Perlu Persiapkan Literasi Data, Teknologi dan Sumber Daya Manusia. (2018). Diambil 29 Desember 2023 dari http://belmawa.ristekdikti. go.id/2018/01/17/ era-revolusiindustri-4-0-perlu-persiapkan-literasi-data-teknologi-dan-sumber-daya-manusia/ Fakta     ketergantungan            pada    teknologi         (2014). Diambil 29 Desember 2023 dari  http://www.beritasatu.com/gaya-hidup/232713-8-fakta-ketergantungan-pada-teknologi.html Hermann, M., Pentek, T., & Otto, B. (2016). Design Principles forIndustrie 4.0 Scenarios. Presented at the 49th HawaiianInternational Conference on Systems Science.  Irianto, D. (2017). Industry 4.0; The Challenges of Tomorrow.Disampaikan pada Seminar Nasional Teknik Industri, Batu-Malang.  Kagermann, H., Wahlster, W., & Helbig, J.(2013). Recommendations forImplementing the Strategic Initiative Industrie 4.0. Industrie 4.0Working Group, Germany.  Hitt, Mihael.A , Ireland, R. Duane, Robert E, Hoskinsson. 2001. Strategic Management Competitiveness and Globalization Concepts Thomson learning Asia, Singapore. Hamel Gary, Prahalad C.K. Competing For The Future. 1994. Harvard Business School Press Boston, Massachusetts. "Making Indonesia 4.0, Fokus 5 Industri Apa Saja.", https://economy.okezone.com/   read/2018/04/04/320/1881885/ making-indonesia-4-0-fokuspengembangan-5-industri-apasaja, diakses 29 Desember 2023.  "Making Indonesia 4.0: Strategi RI Masuki Revolusi Industri K-4.", http://www.kemenperin. go.id/artikel/18967/  MakingIndonesia-4.0:-Strategi-RIMasuki-Revolusi-Industri-Ke-4, diakses 3 Mei 2018.  “Menuju Revolusi Industri 4.0 Jokowi Diminta Bentuk Badan Riset Nasional”, Kompas, 29             April 2018, hal 3.  "Pemerintah Luncurkan Making 3932.", https://ekon.go.id/ 23 Hak cipta dilindungi oleh undang-undang. Dilarang mengutip atau memperbanyak sebagian atau seluruh isi tulisan ini tanpa izin penerbit. Info Singkat © 2009, Pusat Penelitian Badan Keahlian DPR RI http://puslit.dpr.go.id  ISSN 2088-2351 berita/view/pemerintahluncurkan-making.3932.html, diakses 29 Desember 2023. “Pemerintah RI dan Ceko sepakat tingkatkan Investasi Industri Dua Kali Lipat”, Tribun Bisnis,          29 Desember 2023 hal 8.  "Revolusi Industri 4.0", http://id.beritasatu.com/home/ revolusi-industri-40/145390, diakses        29 Desember 2023.  "Revolusi 4.0, Catatan Dari ISSA ICT 2018", http://id.beritasatu.com/  home/revolusi-40-         catatan-dariissa-ict-2018/174772, diakses 8 Mei 2018. "Strategi Hadapi Dampak Industri 4.0", http://id.beritasatu.com/  home/strategi-hadapi-         dampakrevolusi-industri-40/174260, diakses 2 Mei 2018.

Human resources are important because they affect the efficiency and effectiveness of the organization. One of the things that needs to be considered in HR management is employee performance. High employee performance is of course highly expected by every company because it will encourage the development of the company. The purpose of this research is to determine and analyze employee job satisfaction in an effort to improve employee performance in the Regent's Office in the field of Economics and Natural Resources, Aceh Singkil Regency. The research method used is qualitative descriptive method. The results of the research show that there is a sense of injustice felt by honorary employees. Because they feel that the existing compensation system is not transparent enough. This is of course a separate note for the agency to be able to measure how satisfied employees are with the existing compensation system. In creating job satisfaction, the management of the Regent's Office for Economics and Natural Resources, Aceh Singkil Regency, through the HR department, has focused on creating job satisfaction through three aspects, namely good HR management, a supportive work place and atmosphere, and an organizational culture that is in accordance with the agency's needs.

The development of Small and Medium Enterprises (SMEs) is one of the government's priorities, especially in Tebing Tinggi City. Known as an industrial city, it becomes an opportunity for the development of SMEs, which are the majority of the workers. The development of SMEs, especially "Culinary Clusters" that have high added value to economic growth, needs to be given greater attention to developed. The purpose of this study is to analyze the factors that influence the business performance of SMEs in Batam City. The method used to determine the relationship between these factors uses partial least square- structural equation modeling (PLS-SEM) with SmartPLS 3.0 software. The results of data processing show that internal and external factors influence the performance of SMEs. External factors consist of government policies, socio-economic conditions, and culture, the role of related institutions has a significant influence on the condition of internal factors consisting of aspects of human resources, finance, technical production, and marketing. External and internal factors have a positive and significant influence on the performance of SMEs.

The purpose of this study was to find out the role of the village head in increasing the creativity of the economic development of the people of Kloangpopot village, Doreng sub-district. the people of Kloangpopot Village, Doreng District, Sikka Regency. Jenins research uses qualitative research, and data collection techniques, namely interviews, observation, and documentation. The results showed that the role of the village head in increasing the creativity of the economic development of the Kloangpopot village community, Doreng subdistrict, Sikka district, had been carried out. This can be seen from community participation in the implementation of Kloangpopot village economic development going well according to 3 indicators, namely through motivator indicators that encourage or motivate the community to involved in implementing economic development in the village such as carrying out the programs that have been given, the indicator of the facilitator is that the village head as a facilitator always provides supporting facilities such as meeting places. such as the village hall facilitated by the village head to discuss economic development in the village kloangpopot, the mobilizing indicator moves or invites the community to participate in taking concrete actions to develop the village, for example mobilizing the community in village meetings. While the obstacle to the role of the village head in increasing the creativity of the economic development of the people of Kloangpopot village, Doreng sub-district, Sikka district, is the lack of availability of human and community resources that are not yet professional in building creative villages.

The Family Hope Program (PKH) is a social protection program that provides non-cash assistance to poor families designated as Beneficiary Families (KPM). PKH is a program based on poor families, so the main targets are economically disadvantaged families. PKH is an effort directed towards the formation and human resources focus on aspects of education, health, and social welfare. This research is entitled "Implementation of the Family Hope Program (PKH) in Improving Community welfare in the Islamic Economic Initiative". The purpose of this study is to find out what the Family Hope Program (PKH) is in providing social welfare to the community, find out how the implementation of the Family Hope Program (PKH) in providing social protection to the community, and find out what are the driving factors and inhibiting factors in implementing the Family Hope Program (PKH). This research uses a qualitative method with a descriptive approach and in sampling researcher used sample selection techniques with the provision of characteristics and characteristics of objects in the study, as for data collection techniques, namely through observation, interviews, and documentation.  The results showed that the social protection provided by PKH to the community was in the fields of education, health, and social welfare. The implementation of PKH in Mendalo Indah Village goes through several stages, the first starting from the initial meeting stage, the second stage of entering data into the Management information system, the third stage of payment, and the last stage of commitment verification. The driving and inhibiting factors of PKH carried out in Mendalo Indah Village are that although it has not been fully implemented perfectly, the community admits that this program has helped and provided relief to the community.  

This research aims to find out strategies for developing integrated tourist attractions in South Central Timor Regency so that they can increase tourist attraction and also find out what components are needed in developing tourist attractions in South Central Timor Regency using SWOT analysis. This research use desciptive qualitative approach. The data collection techniques used were interviews, observation and documentation. The results of the research determine the policies that should be prioritized by the government in efforts to develop integrated tourist attractions in South Central Timor district. This research shows that there is a need to increase human resources in developing tourist attractions, improving infrastructure, supporting infrastructure, then the main focus in this research based on the concept of integrated tourism is the Tour Package program that has been launched which would be very good if it received more attention.

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

Human Resources are the main calculation in achieving organizational goals strongly and efficiently. Organizations must be able to carry out supervision well to achieve ideal business implementation. Every organization generally expects achievements from its representatives because the organization is given the authority to make presentations. The aim of this research is to find out and analyze whether career development and discipline moderated by rewards have an effect on the performance of Informa Queen City Semarang employees. The method used is a quantitative method. The data collection techniques used were literature and questionnaires. The results of this research are that career development has no effect on the performance of Informa Queen City Semarang employees, discipline has a positive effect on the performance of Informa Queen City Semarang employees, career development and discipline simultaneously influence employee performance through rewards.

The purpose of this study was to determine the role of BMT Al-Islah Jambi City in empowering the MSME economy, the obstacles faced by BMT Al-Ishlah Jambi City in carrying out its role in empowering the MSME economy and the efforts made by BMT Al-Ishlah Jambi City in dealing with these obstacles. This type of research is qualitative with a descriptive approach, and the methods used in data collection are observation, interviews and documentation. The subjects in this study were the BMT and its customers. The number of subjects in this study were 10 people. The results of the study show that BMT Al-Ishlah plays a role in developing an entrepreneurial spirit for its customers. Factors that become obstacles faced are limited capital so that BMT has not been able to provide large-scale financing, lack of human resources, and financial literacy of MSMEs is still lacking because customers are only limited to recording business financial receipts and expenditures without supporting document storage. The solution provided by BMT is that we hold group meetings and continue sharing about the constraints of their business. And every week teaches making financial reports so that customers understand where money is coming in and out.

This research was conducted on Bandung City BKPSDM employees. The aim of this research is to determine the description and influence of Training and Promotion on Performance in the Personnel Unit at the Bandung City Human Resources Development Personnel Agency (BKPSDM). The method used in this research is a quantitative method. The population in this study was 36 respondents who took part in training and job promotions. This research uses the census method and uses a questionnaire for data collection. The results of the validity test and reliability test using the Person Product Moment correlation method and Cronbach's Alpha, it is known that the items created are valid and calculations show that partial training has a significant positive effect on performance, while partial promotion has a significant positive effect on performance. The results of calculating the value of the Influence of Training and Promotion simultaneously by looking for the Determination Coefficient shows how much influence there is between the two variables which can be examined from the R value and is 0.743. The value of the r square (R2) is 0.552, so the Coefficient of Determination (KD) is 0.552 x 100%= 55.2%, this means that the influence of training and promotion on performance is 55.2% while the remaining 44.8% is influenced by other variables.

Every company formed has a vision and mission that must be carried out to achieve goals. To achieve the goals to be achieved, competent human resources are needed in their respective fields. However, nowadays many people are not working according to their competence because they are looking for income. While working, it is undeniable that employees will feel anxious and lead to burnout. Employee performance will go well if they have the same competence as their job and also do not feel burnout. The purpose of this study was to determine the effect of human resource competence and burnout on employee performance at CV Asih Suminar. In this study involved 30 respondents using descriptive qualitative research. Data collection is done by interviews, observation and documentation. With the result that competence lacks influence while burnout has an influence on performance.  

Competency/ability of Human Resources is also important in supporting the achievements and goals of the organization, in facing the rapid development of technology, organizations can no longer stand idly by, they will be crushed by the times, in the current era it could be said that people or organizations cannot sleep. amidst the hustle and bustle of development in all fields, the availability of highly skilled human resources is very necessary, the era of one-touch one service requires the ability to manage well, continuously, and consistently. To produce good human resources, implementing the 12-Year Compulsory Education program or graduating from high school is one of the government's efforts to improve the quality of human resources that are more qualified and competitive. Through this program, it is also hoped that it will be able to become a solution in reducing unemployment rates, reducing school dropout rates, and increasing the abilities of the young generation who are ready and able to compete globally. The method used in this service is public speaking assistance and the formation of youth organizations. The results of this research show that teenagers from SMP 4 Kutacane already understand: exploring self-potential, step-by-step building self-confidence, public speaking, character education, and organizing. Apart from that, there are changes and increases in knowledge and the addition of teenagers in organizations, and they tend to have the courage to express opinions in public, with public speaking training

This study aims to examine the effect of competence and incentives on the work stress of PT Poetra Niaga Jaya's employees. The importance of the discussion on human resource management (HRM) that humans are the most important element in all organizations, and the success of an organization to achieve its goals is largely determined by the ability to manage human resources precisely. Improved HR management will support the creation of effective employee behavior in carrying out tasks.The method used in this research is quantitative research by distributing questionnaires. The population of this research is all 58 employees of PT Poetra Niaga Jaya. Variables are measured with a Likert scale. The model of data analysis used to answer hypotheses is multiple regression.Based on the results of multiple linear regression testing competencies and incentives have a significant and significant effect on PT Poetra Niaga Jaya Employee Stress. Partial test results, the results of this study stated that Competence has a significant effect on Job Stress and Incentives also have a significant effect on Employee Stress at PT Poetra Niaga Jaya.