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Telkomsel is the leading provider of cellular telecommunications services in Indonesia based on market share. At the end of March 2008, Telkomsel had 51.3 million subscribers, which based on industry statistics represents an estimated market share of almost 51%. Telkomsel provides GSM cellular services in Indonesia, nationally via the dual band GSM network 900/1800 MHz and internationally via 288 international roaming partners in 155 countries (at the end of 2007. The aim of this research is to analyze the company's condition by looking at the financial ratios that describe company performance and analysis of the company's optimal capital structure. The data in this research is secondary data originating from the Central Statistics Agency, the Agency for the Application and Assessment of Technology, the Directorate General of Posts and Telecommunications and the Directorate General of Telematics Applications, Department of Communications and Information Technology. Data used in This research is data about the condition of the cellular telecommunications industry in Indonesia which includes expenditure, infrastructure, customers, human resources (labor). Data was taken from company condition reports (annual reports) PT. Telkomsel, PT. Indosat , and PT Excelcomindo for the quarterly period 2005-2008.

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.  

This research aims to describe the management of early childhood education at RA Annur Babalan. This research uses a qualitative approach and is descriptive in nature. The selection of research subjects was carried out using purposive sampling technique. Research subjects are managers, educators, students and parents. Data was collected through observation, interviews and documentation. Checking the validity of the data is carried out through diligent observation, participation and adequacy of references. The research results show that the RA Annur Babalan management program has been prepared in accordance with the institution's vision and mission by carrying out management functions including; implementation, supervision and guidance. Managers as leaders in carrying out management functions place great emphasis on cooperation based on sincerity, enthusiasm and high loyalty. Planning is carried out with strategic planning, preparing learning plans ranging from yearly, semester, monthly, weekly to daily. Organizing is carried out by coordinating tasks, opportunities, experiences and insights with open communication, holding regular meetings to discuss efforts to improve performance. Supervision is carried out by direct observation, through supervision, regular meetings with educators. Collaboration ends with parents, through monthly meetings (parenting), and partners related to RA. Assessment and evaluation is carried out by giving assignments, observations, daily notes, anecdotes, performance, work results and educational visits.

The purpose of this research is to measure the performance of 12th grade students at SMA Negeri 1 Ciruas in the subject of biodiversity and to assess the 12th grade students ability to solve problems through environmentally based learning activities. The research procedure involves using pre-tests and post-tests. The pre-test is used to determine the students initial abilities. The post-test is conducted to assess the students problem solving abilities after learning through Problem Based Learning using Student Discussion Sheets (LKPD). Student performance data, obtained from answering Student Discussion Sheets (LKPD), is analyzed descriptively and qualitatively. Scores obtained from all assessed aspects are then converted to determine the groups assessment criteria. The problem solving abilities of 12th grade students at SMA Negeri Ciruas fall into the "Good" category, and there is an improvement in scores between the pre-test and post-test evaluations.    

Employee performance is the result of quality and quantity standards set by the organization. Employee performance will influence the success of an organization, so employee performance has a close relationship with performance appraisal. Performance appraisal or what can also be called performance evaluation, is an organization's effort to assess the achievements of its employees for the purpose of increasing their productivity. However, sometimes companies still make poor assessments so that their goals are not achieved. This results in a decline in company targets. Performance appraisal does not only look at the results of the work that employees do, but can also be seen from how the employee completes his work. This research uses a qualitative descriptive approach through case studies, namely by analyzing existing problems. This qualitative research uses primary data and secondary data. The primary data for this research was obtained through observation, interviews and documentation, while the secondary data was obtained through previous research. The population in this study were employees of CV Awing Citra Abadi Teknik with a total of 20 employees. The purpose of this research is to determine the implementation of employee performance appraisals at CV Awing Citra Abadi Teknik which includes procedures for implementing employee performance appraisals, efforts to encourage the implementation of employee performance appraisals, and employee performance appraisal procedures.

Performance is the result of work and also an assessment of the work of someone who is involved in the world of work in an agency. Therefore, performance also requires management, so that the results obtained or the performance of workers or employees can achieve the results aimed at by the company. These principles include measurement, development, communication and incentives aimed at improving performance effectively and efficiently. Using this research is a qualitative research approach with a descriptive method approach. The overall goal of performance management is to build a high-performance culture in which individuals and teams are accountable for the continuous improvement of business processes and for their skills and contributions within the framework provided by their own effective leadership. The main goal is to focus people on doing the right thing by achieving goal clarity.

This research addresses the application of conflict management in the work environment. Through analysis, it explores effective resolution strategies and their impact on organizational health. Qualitative research methods were used to collect data from various sources, including interviews, observations, and literature reviews. The study findings show that understanding the concept of conflict and applying appropriate resolution techniques are essential to creating a balanced work environment. Effective constructive solutions involve communication skills training, cultural development, and encouraging active participation to resolve conflicts. The identification of these solutions can have a positive impact on productivity and organizational well-being. Evaluating and measuring the success of conflict management implementation is a key factor to ensure a positive impact. Team performance assessment methods, team member satisfaction surveys, and evaluations were used to gain an understanding of achievements and potential improvements. This research contributes to the understanding of effective conflict management practices in the work environment.

The Bekasi River is part of the Ciliwung-Cisadane River Region. The Bekasi River is an order 1 river from the Bekasi watershed which consists of 3 rivers, namely the Cileungsi River, Cikeas River and Bekasi River. The Bekasi River passes through Bekasi Regency. To determine the performance of a river, it is necessary to evaluate the physical condition and function of a river system, in accordance with the mandate from the Circular Letter of the Director General of Water Resources, Ministry of Public Works and Public Housing No. 05/SE/D/2016 dated 9 June 2016 concerning Guidelines for the Operation and Maintenance of River Infrastructure and River Maintenance. Assessment of the components of the Bekasi River facility based on Circular Letter Number 05/SE/D/2016 includes riverbeds, river banks, river banks, and river riparian areas. Assessment of the Bekasi River infrastructure components based on Circular Letter Number 05/SE/D/2016 includes river embankments, revetments, groves, flood spillways, flow control gates, flood pumps, rubber weirs, retention ponds, groundssill, inspection roads, H3 monitoring post buildings, Operation and Maintenance support buildings (laboratory, workshop, etc.), equipment infrastructure (heavy equipment, Operation and Maintenance vehicles), and information and communication equipment. The performance value of the Bekasi River condition is 77.85% and the performance value of the Bekasi River infrastructure is 79.30% so that the performance value of the Bekasi River is 78.58% which requires a type of Preventive maintenance.

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.

The impact of climate change increases public awareness and encourages various parties to realize the importance of sustainability in business and building activities. Companies with a sustainable economy are considered better in the eyes of the public and investors. The sustainability report contains information about the company's social, economic, and environmental performance. Information transparency allows investors to better assess investments that will affect stock prices. Ohlson's (1995) model is used in this study, which is based on Bowerman & Sharma's (2016) research. The three disclosures in the sustainability report together influence the company's stock price, however, if analyzed from every aspect of the disclosure, only social performance has a significant negative influence on the stock price. Thus, the first and second hypotheses in this study were accepted, and the third hypothesis was rejected. The disclosure of economic and environmental performance and sustainability reports affects the share prices of manufacturing companies listed on the IDX for the 2020-2022 period. The company is expected to improve the information disclosed and its quality in the sustainability report. This is so that investors and potential investors can make a more in-depth assessment of the performance and sustainability of a company. Investors should consider more information outside of finance to assess the sustainability of the company in the long term so that the decisions taken will be wiser.  

A bank health assessment is needed to find out whether the condition of the bank is unhealthy, sick or healthy so that the company can take appropriate steps to handle it. The choice of CAR (Capital Adequacy Ratio) as the dependent variable is because according to Bank Indonesia, the Capital Adequacy Ratio is the most important indicator in maintaining the level of bank health. Meanwhile, the choice of ROA (Return On Assets) and ROE (Return On Equity) is because Return On Assets and Return On Equity are aspects of assessing the health of a bank as seen from its ability to generate profits. This research has an important objective to evaluate the financial performance of PT. BTPN Bank by considering ROA, ROE and CAR. With this research, PT. Bank BTPN will know whether the profits generated from Assets and Equity affect the Capital Adequacy value. The sampling technique in this research used purposive sampling, while the sample taken was PT's quarterly financial report. BTPN Bank for the 2014-2022 period consisted of 36 samples obtained through documentation and literature study. From the results of the analysis carried out, the research results show that partially Return On Assets has a positive and significant effect on the Capital Adequacy Ratio, Return On Equity has a negative and significant effect on the Capital Adequacy Ratio, and simultaneously Return On Assets and Return On Equity have a positive and significant effect but not very strong on PT's Capital Adequacy Ratio. National Pension Savings Bank in the 2014-2022 period with evidence of an R Square value of 0.304 or 30.4%.  

The objectives of this research are: 1) to determine the Principal's management planning in improving teacher performance at SMA Negeri 2 Tarutung; 2) to determine the organization of the Principal's management in improving teacher performance at SMA Negeri 2 Tarutung; 3) to determine the implementation of the Principal's management in improving teacher performance at SMA Negeri 2 Tarutung; 4) to determine the Principal's management supervision in improving teacher performance at SMA Negeri 2 Tarutung. The research method used in this research is a qualitative method using a natural qualitative approach. The subjects in this research were taken directly from parties who are directly related to the implementation of Principal Management in improving the function and performance of teachers. In seeking this information the researcher will interview: (1) Principal, (2) Deputy Principal, (3) Teacher and can develop according to the needs of researchers. The results obtained in this research are: 1) The planning process for improving teacher performance at SMA Negeri 2 Tarutung began with holding meetings covering all school activities, including curriculum, student affairs, infrastructure and public relations; 2) Organizing activities at SMA Negeri 2 Tarutung are carried out by considering the 5W and 1H principles, with the aim that the activities to be carried out can be right on target and efficient; 3) To improve teacher performance at SMA Negeri 2 Tarutung, various steps were taken, including involving teachers in workshops, IT in-depth training, developing report-based assessments, developing an Internal Quality Assurance System (SPMI), training in developing learning implementation plans (RPP), technical guidance (bimtek) for learning, preparation of literacy questions, preparation of DUPAK, as well as personal coaching for teaching staff; 4) Improving teacher performance at SMA Negeri 2 Tarutung is carried out through two supervision systems, namely internal supervisors and external supervisors.

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

Bank Indonesia issued regulations regarding the assessment of the health level of commercial banks based on PBI No.13/1/PBI/2011 using the RGEC method, which includes the following components: Risk profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to determine the condition of commercial banks as either very healthy, healthy, or sufficiently healthy, and to compare the health levels between Government-Owned Commercial Banks and National Private Commercial Banks. The research results indicate that the overall score for NPL, LDR, GCG, ROA, ROE, NIM, BOPO, and CAR ratios from 2017 to 2021 for National Private Commercial Banks is more stable compared to Government-Owned Commercial Banks, which means that the performance of National Private Commercial Banks is better overall. Although Government-Owned Commercial Banks performed better in terms of total score in 2017 and 2018, they experienced a decline in subsequent years. The assessment shows that National Private Commercial Banks perform better or health in terms of profitability and net income. Both types of commercial banks perform equally well in reducing non-performing loans, providing funds to their debtors, and maintaining capital adequacy.

Purpose − In the ever-evolving digital era, the paradigm of employee compensation and rewards is also undergoing a fundamental transformation. Digital Compensation and Rewards concepts have emerged as a response to these changes, with a focus on building adaptive performance systems, innovative bonus approaches, and flexibility in employee rewards. Overall, the Digital Compensation and Rewards paradigm brings modern concepts to human resource management. In the digital era, employee compensation and reward systems are experiencing fundamental changes. The use of technology allows for more efficient implementation of performance-based systems. Findings- The results of the literature review show that technology has a significant positive impact on the employee recruitment stage. Apart from that, the implementation of digital compensation and rewards is also an integral part of employee performance. Design/methodology/approach- By using data-based performance assessments with digital platforms, companies can collect and analyze employee performance data in more detail. This allows for more objective and accurate assessments, as well as providing opportunities for appropriate recognition of individual contributions. Practical implications- Involves improving the recruitment process through the use of digital technology and social media, adjusting the compensation system to include digital performance bonuses and application-based incentives, flexibility in providing rewards tailored to individual preferences, the use of data and analysis to measure employee performance accurately, as well as development of HR skills in integrating digital technology in human resource management. By paying attention to these practical implications, companies can improve their human resource management strategies to face the challenges and opportunities in the digital era, which can support organizational growth and success. Originality/value- This research presents an innovative view of how organizations can use digital technology and more flexible bonus systems to increase employee motivation and productivity. With a focus on the digital era, this paper provides insight into the importance of adapting to technological changes in human resource management. The value of this paper is that it provides practical guidance for companies seeking to improve their human resource management strategies to optimize employee performance and rewards in the ever-changing digital era.

In 2019-2020 employee productivity decreased and there were fluctuations in the performance assessment of Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees, because there were obstacles in implementing training programs which had an impact on employee performance. This research aims to analyze the effectiveness of training programs in improving performance at the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD), as well as analyzing supporting and inhibiting factors for the implementation of training programs in improving the performance of Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees. ) Gresik Regency. This research is qualitative research using primary data and secondary data. Data collection techniques in this study were through interviews and observations. The selection of informants in this study was carried out using purposive sampling method. In this research, as stated by the three informants, it can be said that the implementation of the training program at the Regional Revenue, Financial and Asset Management Agency of Gresik Regency can be said to be quite effective in improving agency performance, especially in the scope of the Gresik Regency Regional Revenue, Financial and Asset Management Agency. which can be seen from several responses and results of employee performance which can be considered quite productive and good enough. There are several shortcomings in the implementation of this training program. There are obstacles in its implementation, namely in the form of budget funds spent on this training program which are considered to be insufficient due to the Covid-19 pandemic outbreak, which basically requires the implementation of this program to be minimized. One effort can be made to ensure that the implementation of the training program continues, managing the existing budget as well as possible by providing training programs to employees in accordance with the AKD (Training Needs Analysis) that has been determined, so that the budget spent is not wasted or wasted. . Apart from the Regency/City APBD, training programs can also be obtained through the bidder APBN from the ministry, Bappenas. This research contributes to employees being able to maintain a sense of responsibility in their duties where training programs are provided to obtain the skill requirements needed to carry out employee duties and have employee motivation or goals to take part in the training program. This research was only conducted on employees of the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD).  

The purpose of this research is to (1) determine the percentage of loading and unloading productivity at the Port of Cappa Ujung Parepare (2) to find out the criteria that have good performance in loading and unloading services at the Port of Cappa Ujung Parepare (3) to find out the criteria that are considered according to the interests of users Loading and unloading services at Cappa Ujung Parepare Port. The population in this study was 120 people, which is the number of respondents in this study related to loading and unloading service assessment performance and the interests of loading and unloading service users. The data collection techniques used were interviews and questionnaires. The data analysis technique in this research was carried out using the Customer Satisfaction Index (CSI) Method and the IPA Analysis Method. The results of this study indicate that (1) The productivity of loading and unloading at the Cappa Ujung Parepare Port in 2021 will reach 5,137,823 Tons/M3 with the biggest achievement in December reaching 1,873% greater than the monthly target. The productivity of loading and unloading at Cappa Ujung Parepare Port in 2022 reached 6,944,242 tons/M3 with the biggest achievement in December reaching 2,510% greater than the monthly target (2) CSI calculation results of 77.64%. Thus, the level of customer satisfaction with loading and unloading services is in the satisfactory category. The highest WF value is shown at 10.42% on attribute 8 (safety in the port environment) which means that this attribute is considered the most important by customers in unloading services. The lowest WF value is shown at 9.69% on attribute 7 (clarity of information about loading and unloading) which means that this attribute is considered not too important by customers in loading and unloading services.

Service quality is one of the main things that are considered in the company. Customer assessment of service quality is very important for service providers, because it affects the company's performance and position in the market. Service quality as a result of the perception of the comparison between customer expectations with the actual performance of services. In other words, there are two main factors that affect service quality, namely expected service (expected experience) and perceived service (service received). Meanwhile, the total quality of a service consists of 3 main components, namely: technical quality (consisting of: search quality, experience quality, credence quality), functional quality, and corporate image. This study aims to determine the effect of Service Quality and Brand Image on Consumer Satisfaction and Consumer Loyalty. This type of research uses quantitative as many as 170 respondents. With the analysis technique in this study using SEM analysis. The results of this study partially show that the service quality variable has a positive effect on consumer satisfaction. Brand Image has no effect on Consumer Satisfaction. Service Quality has no effect on Consumer Loyalty. Brand image has no effect on Consumer Loyalty. Consumer Satisfaction has no effect on Consumer Loyalty.

Financial ratio analysis is the basis for assessing the performance of cooperatives in managing their funding sources in a certain period. An analysis of KSP Kopdit Pintu Air's financial performance is carried out in relation to the importance of assessing the company's financial performance so that it becomes an evaluation of the company's future development. In particular, researchers assess the company's financial performance based on the ratio of liquidity and profitability.The research method used is a quantitative method with a descriptive format. The results of the calculation of the ratio are then compared with the standard Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006 concerning Guidelines for the Assessment of Achievement Cooperatives. The results of the study show that the financial performance of KSP Kopdit Pintu Air for 2019-2021, when viewed from the aspects of liquidity and profitability, is generally still below the standards of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006. KSP Kopdit Pintu Air should make improvements to assets and KSP Kopdit Pintu Air should also reduce and reduce the amount of current debt and further increase the current assets of the cooperative.

The research is motivated by a problem where employee performance has decreased compared to the previous year, this indicates that employee performance is still not optimal. Human resource development carried out by the company has not had an impact on improving company performance. So the purpose of this research is to know and describe the development of human resources (HR) in the Bido Collection Company. Employee performance at the Bido Collection Company. The influence of human resource development (HR) on employee performance in the Company. The method used is descriptive quantitative. The research results show that . The development of human resources at the Bido Collection Company based on the responses of respondents is included in the very good category. This means that the Bido Collection Company has developed very well. The performance of the Bido Collection Company's employees is in the very good category. Artonya employees have a very good assessment during their work. This means that the performance appraisal of Bido Collection employees is very good and human resource development has a positive and significant effect on the performance of Bido Collection Company employees. This means that if the HR development of the Bido Collection company increases, it will be followed by an increase in the performance of its employees.