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This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance.   Keywords: , ,    

Financial reports in a company have a very important role. The Company's financial reports provide information about the Company's financial condition, so transparency and accountability are very important in assessing the Company's performance, especially for stakeholders. Financial reports are also used as a basis for companies in making decisions, both short and long term, for the sustainability of a company. Financial reports have an important role in performance analysis, planning and budgeting, regulatory compliance and building relationships of trust with investors and creditors. The importance of financial reports in the Company means it is necessary to carry out financial analysis. PT Telkom Indonesia Tbk Government-owned companies (State-Owned Enterprises) engaged in information technology and telecommunications services that are "Go Public" and registered on the capital market must publish their financial reports which can be accessed via www.idx.co.id with open reporting PT. Telkom Indonesia Tbk is interested in analyzing its finances by calculating its financial ratios to see its financial health.   Keywords: Financial Report, Financial Ratio Analysis, PT Telkom Indonesia Tbk

Hospital Management Information System (SIMRS) is an information technology designed to manage the entire process of health services in an efficient and integrated manner. SIMRS implementation plays an important role in supporting decision making, increasing work efficiency, and improving the quality of hospital services. The purpose of this study is analyze the effect of SIMRS implementation on employee performance in the health sector. The method used is a The study employs a literature review methode by national research articles published between 2017-2024. Data sources were obtained through the Google Scholar database with keywords related to hospital management information systems and employee performance. The data was analyzed based on research results from several relevant journals. The results showed that SIMRS implementation has a significant influence on hospital employee performance. SIMRS is proven to improve operational efficiency, data accuracy, and speed in health services. The majority of studies reviewed showed a significant relationship between SIMRS and improved employee performance, as indicated by a significance value of p < 0.05 in various studies. SIMRS implementation has a positive impact on employee performance, both in terms of work effectiveness and quality of health services.

Human resource management (HRM) plays an important role in helping organizations achieve short-term and long-term goals by aligning those goals with overall business strategy. The purpose of writing this paper is to determine the relationship between Human Resource Management (HRM) and business strategy and to provide an overview of effective employee training and development to increase company productivity. The research method used is qualitative with data collection techniques through literature study. Based on the studies conducted, it is known that the assumption of a close relationship between business strategy and HRM methods is based on contingency theory. This theory emphasizes that human resource management methods are selected according to the type of competitive strategy adopted by the business. A well-crafted business strategy should align with the company's core mission and vision, and serve as a roadmap for achieving profitability, competitiveness and sustainable growth. In addition, proper training and development can significantly influence employee productivity, which in turn will improve the well-being and prosperity of the company. This shows the importance of planning and implementing training and workforce development, both at the company and public levels, to achieve the organization's long-term goals. Keywords: , , ,  , 

It has been demonstrated that using computers greatly improves our ability to perform our duties. Information services are vital because, while employee performance may still be predicted manually, the process takes a long time. Data mining technologies, on the other hand, make it easier to anticipate employee success for loyal employees. Employee performance evaluation criteria are necessary in order to increase the accuracy of the assessment results, as Toko Merpati Simpang's employee performance assessments cannot be conducted carelessly. Employee performance has to be analyzed and categorized because up until now, manual employee performance evaluations have only used subjective criteria. The C4.5 Algorithm data mining approach is used in this evaluation of employee performance. The degree of accuracy will be ascertained by comparing these two approaches. Positive and negative emotions are the two categories of sentiment. The aim of this study is to ascertain the degree of accuracy of the comparison between the two tested techniques and to offer information on the quality of one of Toko Merpati Simpang's employee performance assessments using visitor sentiment. The test results will be evaluated using the Rapidminer tool to demonstrate the degree of accuracy for both testing approaches.   Keywords: , 

The objective of Waikabubak Regional Hospital's information system deployment is to streamline the administrative procedure. Information system performance must be measured or audited to ascertain its maturity in order to give information technology a positive role and to ensure that it operates in line with the hospital's planning and business objectives. Information system audits conducted with the COBIT 4.1 Framework are highly beneficial to management, auditors, and users alike. Determining the information system's maturity level at Waikabubak Regional Hospital is the goal of this study.  The ability to offer suggestions that can be used as raw material for future information system improvements is another goal of this research. The study's findings display the system maturity level score.  From a total of 20 sudomains, the information gathered at Waikabubak Regional Hospital is 3 or at level Defined Process; only 6 of these indicated a score of level 2 maturity level (Repeatable but Intuitive), which is provided as a recommendation.. Keywords: Expert System, Epilepsy, Certainty Factor    

Internal auditors play a strategic role in ensuring the transparency, integrity, and operational efficiency of an organization. This article explains how internal auditors function as consultants providing advice to improve a company's risk management, control and governance processes, IA also identifies and manages risks that may affect organizational objectives. By using appropriate audit methodologies and utilizing modern audit technology, internal auditors can add significant value by providing recommendations for process improvements and internal controls. Amid challenges such as limited resources and pressure to deliver accurate and relevant results in a timely manner, internal auditors must be able to maintain their independence and ensure effective collaboration with senior management and the audit committee. Keywords for this article include: auditor, consulting and company. Considering the challenges and opportunities faced, this article summarizes the crucial role of internal auditors in supporting the long-term success of companies through careful oversight and strategic recommendations for risk management and improving company performance.    

Occupational Health and Safety (K3) is a crucial element in ensuring worker welfare and the smooth running of company operations. Even though SMEs (Small and Medium Enterprises) play an important role in the economy, the work accident rate in this sector is still high compared to large companies. Limited resources and lack of management support are often the main obstacles in implementing an effective K3 management system. Objective: This literature study aims to analyze the effectiveness of the K3 management system in SMEs, identify the challenges faced, and provide recommendations for improving the implementation of K3 in this sector. Methodology: This study uses a literature study approach by collecting and analyzing various academic sources including journal articles, government reports and relevant books. The literature search focused on academic databases such as Google Scholar, ScienceDirect, and ProQuest, using keywords such as "OHS management system", "SME", "OHS effectiveness", and "work safety". Results: Findings show that implementing a comprehensive K3 management system in SMEs can reduce work accidents by up to 25% and increase awareness of the importance of K3. However, challenges such as limited resources, lack of management support, and loose regulations remain major obstacles. This study also found that SMEs that implement good K3 practices tend to have better financial performance. To improve K3 implementation in SMEs, increased access to K3 training and resources, ongoing education campaigns, development of a simple and effective K3 management system, as well as government support in the form of incentives and stricter regulations are needed. Conclusion: Although there are many challenges in implementing the K3 management system in SMEs, with the right approach and adequate support, SMEs can achieve a better level of work safety. This will not only improve worker welfare but also productivity and business sustainability.   Keywords: Occupational Health and Safety (K3), Small and Medium Enterprises (UKM), K3 Management System, K3 Effectiveness

The essence of this research aims to decide the impact of HR Competence and Work Discipline on MSME performance with Inspiration as a mediator in Semarang City. This research itself was conducted at the Culinary MSME of Semarang City. The research method uses quantitative research. The respondents obtained were 539 respondents who were Culinary MSME business actors in Semarang City. The testing strategy utilized simple random sampling with a total sample of 241 respondents. The analysis technique used is multiple linear regression analysis, for data processing utilizing the assistance of SmartPLS 3.0 SEM software. The research results obtained that HR Competency and Work Discipline meaningfully a positive and significant effect on   Motivation with a T-Value   > 0.01. Motivation affects positive and significant MSME performance with a T-Value > 0.01.  

Tanjung Jati B Unit 3 & 4 Steam Power Plant (PLTU) is a steam power plant that uses coal as fuel. Burning coal produces exhaust emissions containing sulfur dioxide (SO2) which is dangerous for the environment. To overcome this, PLTU Tanjung Jati B Units 3 & 4 uses Flue Gas Desulphurization (FGD) to reduce SO2 emissions. This research aims to analyze the factors that cause FGD failure in reducing SO2 emissions, formulate efforts to overcome FGD failure and improve its performance, and develop a method for evaluating the effectiveness of FGD in reducing SO2 emissions. The research method used is literature study, primary data collection through observation and interviews, and data analysis. The research results show that the factors that cause FGD to fail in reducing SO2 emissions are blockage of the spray pipe and header pipe, blockage of the tray, and a decrease in the performance of the booster fan and absorber recirculation pump. The method for evaluating the effectiveness of FGD in reducing SO2 emissions is by analyzing de-Sox efficiency, flue gas flowrate and temperature, pressure drop, and ARP discharge pressure. Keywords: PLTU, FGD, SO2 emissions, de-Sox efficiency, flue gas flow rate, pressure drop, ARP discharge pressure. The method for evaluating the effectiveness of FGD in reducing SO2 emissions is by analyzing de-Sox efficiency, flue gas flowrate and temperature, pressure drop, and ARP discharge pressure.

. Anies Rasyid Baswedan is a politician with an academic background. He joined two other contenders as a candidate in The Presidential Election of 2024, which required him to participate in The 2024 Presidential Candidate Debate. Compared to the other candidates, Anies was thought to have had strong performance and rhetorical abilities, particularly in discussions pertaining to education. Thus, the purpose of this study is to evaluate the rhetoric used by Anies Baswedan to bring up the subject of education in Indonesia during the 2024 presidential debate. This research uses a constructivist paradigm and descriptive qualitative research methods. Three types of rhetorical evidence are examined in this study using an Aristotelian rhetorical approach: ethos, pathos, and logos. In this study, seven units of analysis were examined. Eight ethos forms, four pathos forms, and eight logos forms were identified by the researchers from the seven units of study. The analysis's findings demonstrate Anies Baswedan's proficiency and effectiveness with rhetoric in influencing listeners during political campaigns. Keywords: , , , , .

A keyelement in the growth of teaching as a professionis teacher competency. A teacher needs to be proficient in a variety of behaviors, knowledge, and abilities in order to accomplish their professional tasks, which are demonstrated in their performance. When it comes to designing learning activities that will provide the best learning out comes, pedagogical expertise is the most important factor to take in to account. In actuality, though, there are still educators who lack pedagogical competency. The purpose of this study is to evaluate the Islamic Education (PAI) teachers' pedagogical proficiency in PAI learning activities at Bakong PittayaSchool in Pattani, Thailand. To comprehend the elements influencing the level of pedagogical competenceof PAI instructors at Bakong Pittaya School in Pattani, Thailand, as well as the characteristics of teacher competence in Thailand. This study takes a descriptive approach while using a qualitative research methodology. Data collection techniques, content analysis, interviews, and observation are all part of qualitative research. This study is being conducted at Bakong Pittaya School in Pattani, Thailand. According to the author's discussions with Islamic Education instructors and the school director, the pedagogical ability of PAI teachers at Bakong Pittaya School in Pattani, Thailand, is deemed good. Three components make up the pedagogical competency of PAI teachers: creating learning implementation plans (RPPs), carrying out learning, and conducting assessments. Teacher competency in Thailand is regulated by a teacher constitution that out lines the abilities or competencies a teacher must have, referred to as the teacher standards. Factors affecting the quality of pedagogical competence of PAI teachers in Thailand include internal factors such as efforts and initiatives from the PAI teachers themselves to develop knowledge in their field. Lack of discipline and responsibility among teachers pose a significant challenge for schools in Thailand in improving teacher competence. External factors include the school's support in providing learning facilities. Supporting factors involveactive participation from parents, community associations, teacher representatives, student representatives, directors, and principals, as well as academic experts/advisors, all of whom are part of the school committee. Keywords: , ,

Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability

This study aims to conduct a semantic literature review related to the influence of financial factors such as Non-Performing Loans (NPL), bank size, corporate social responsibility (CSR), and adoption of electronic banking on bank performance in Indonesia. This study is relevant in providing an overview of how these factors affect bank performance and how they interact with each other in the context of the Indonesian banking sector. Method: A semantic-based literature review was conducted by identifying and categorizing relevant articles published between 2016 and 2023. The articles were analyzed based on keywords and phrases related to key topics such as NPL, bank size, CSR, and adoption of electronic banking. Literature data was selected from various reputable sources such as Google Scholar, Scopus, and JSTOR. Key Findings: This study found that NPL has a significant negative impact on bank profitability, while bank size can improve operational efficiency. CSR contributes to increasing public trust, which has an impact on financial performance. In addition, the adoption of e-banking has been shown to improve operational efficiency and consumer trust, which leads to improved bank financial performance. Contribution:This article contributes to the development of studies on bank financial performance in Indonesia, by linking internal and external factors that affect bank efficiency and profitability. This study also offers insights for policymakers and practitioners in formulating strategies to improve bank performance.

  The effectiveness and  efficiency of the production administration at  MSMEs MAMIN Pakis process needs to be supported by competent human resources.  The reason for the dedication is because the production administration system is not yet perfect. The aim is to provide practical knowledge of strategy and application of performance evaluation in a continuous improvement manner. Targets of a continuous structured work evaluation system and employee motivation in improving performance. The training process carried out, namely manual data collection, structured recording of integrated production application program input for each department, provides important insight and becomes the basis for progress so that the discipline of manual data input and programs becomes an error controller.  Activities processed from analysis of errors in inputting service release materials increase success and insight into production administration performance in a sustaainable manner.

Effective communication has a very important role in the success and performance of leaders in an organization. Focus on the strategies used to improve communication. Communication in an organization covers various aspects, including internal communication between leaders, team members, and departments. Thus, a deep understanding of the role of communication in organizational leadership becomes a real effort to improve communication and make a significant contribution to achieving organizational goals and improving overall performance. This research aims to explain communication in organizational leadership. This literature review was obtained from scientific research articles from 2018-2023 using Google Scholar in Publish or Perish (PoP) with the keywords "Communication in Organizations" and "Communication in Organizational Leadership" and after the identification process, 15 articles were obtained that were in accordance with purpose of the literature review based on the results of the literature review analysis, it can be concluded that communication in organizational leadership confirms that effective communication is the main key to the success of an organization. Good communication enables the formation of mutual understanding and the unification of experiences among organizational members, thereby smoothing the course of organizational activities.

The current global phenomenon shows a rapid increase in the adoption of digital technology, which has changed various aspects of life, including the micro, small and medium enterprises (MSMEs) sector. This study aims to examine effective digital marketing strategies to improve MSME performance in supporting the Sustainable Development Goals (SDGs) Program. The novelty of this research lies in a holistic approach that integrates various aspects of digital marketing, in the context of SDGs implementation. The urgency of this research is driven by the urgent need for MSMEs to remain competitive and relevant in the digital era, as well as the crucial role in the national economy and the achievement of SDGs goals. The method used in this study is Systematic Literature Review (SLR) by collecting relevant previous research through publish or perish Then analyze the article and crucify related to keywords. The results show that the use of appropriate digital marketing can help MSMEs contribute more effectively to the achievement of SDGs, especially in terms of poverty alleviation, job creation, and inclusive economic growth. The implications of this research emphasize the importance of policy support and continuous training for MSMEs in utilizing digital technology, as well as collaboration between the public and private sectors to accelerate the digital transformation of MSMEs.

The objective of this study is to examine and chart research subjects and puspose future research directions concerning the creative performance of accounting students. This analysis also enables scholars to identify new keywords for upcoming research areas. This literature review utilizes bibliometric analysis to examine 136 articles on creative performance in accounting students, employing the VOSviewer analysis tool version 1.6.19. the articles were sourced from ithe Scopus database accessed via Harzing’s Publish or Perish software between 2019 – 2023. The findings of this study reveal that growth of global sciientific publications on creative performance in accounting students has shown fluctuations annually. Furthermore, researches have identified new kywords that have not been extensively explored in the early to mid-2023, specifically “emotional intelligence”, “locus of control”, “self efficacy”, “interpersonal communication”, and “critical thinking”. It is anticipated that this research will provide valueable insights for further studies related to the creative performance of accounting students.

The existence of the Manpower and Transmigration Office in Central Java Province as an implementing element of government duties in the employment and transmigration sector certainly does not always run smoothly. One of the main issues that may be faced by the Manpower and Transmigration Office is the existence of a high administrative burden. The research method used is an empirical juridical approach using a combination of primary data and secondary data. Primary data is obtained through interviews and face-to-face meetings with resource persons relevant to the research context, while secondary data is obtained through document analysis of literature, policies, and related documents. The analytical approach used in this research is qualitative analysis, which allows for understanding and detailing qualitative aspects based on the issues studied. This study found that the administrative burden in the Central Java Provincial Manpower and Transmigration Office can include various things, such as the preparation of technical policies in the field of employment, community empowerment and transmigration, the implementation of government affairs and public services in the field of employment, guidance and implementation of tasks in the field of employment, and reporting the results of the implementation of main tasks and functions. And to deal with this burden most government programs, especially those managed by the Central Java Provincial Manpower and Transmigration Office, use online platforms and electronic media to process various aspects of employment. This effort helps in processing community reports more easily, quickly, and efficiently, so as to increase the effectiveness of the performance of Central Java Provincial Disnakertrans employees.   Keywords : Administrative burden, Manpower and Transmigration Office, Central Java Provincial

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation.   Keywords: GCG, Risk Management, Reputation, Financial Performance