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This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

Public service is a key indicator in evaluating local government performance; however, various service issues continue to generate increasing public complaints. This study aims to analyze trends in public complaints, identify the most frequently reported institutions, and examine the types of maladministration and the status of complaint resolution through the Ombudsman of the Republic of Indonesia in South Sulawesi Province during 2023–2025. This study offers novelty by providing an integrated analysis of complaint trends, distribution of reported institutions, types of maladministration, and resolution outcomes based on Ombudsman data at the regional level. This research employs a qualitative approach using document analysis, with public complaint reports as the unit of analysis. Data were analyzed through data reduction, data display, and conclusion drawing. The results indicate that local governments are the most frequently reported institutions (55.1%), with dominant maladministration types including procedural deviations and prolonged delays. Several complaints were proven to involve maladministration and were resolved through the Ombudsman’s supervisory mechanism. These findings highlight that public complaints serve as an important instrument in enhancing accountability and transparency in public service delivery. Therefore, local governments need to strengthen service standards, improve the capacity of public officials, and develop more effective complaint management systems.

This study aims to analyze the influence of Digital Leadership and Digital Culture on Organizational Performance thru the mediation of Technowork Engagement at the Immigration Office Class I Special TPI Semarang. Digital transformation in public organizations requires a comprehensive understanding of leadership mechanisms, culture, and technology engagement in improving service performance. The research method uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM). Data was collected through a survey of 65 Immigration Office employees using a structured questionnaire. The research instrument has met the standards of validity and reliability. The analysis results show that Digital Leadership significantly influences Organizational Performance and Technowork Engagement. Digital Culture significantly influences Technowork Engagement but does not directly affect Organizational Performance. Technowork Engagement was proven to have a significant impact on Organizational Performance. The findings indicate that digital leadership is a crucial factor in the digital transformation of public organizations, while digital culture requires mediation through technological engagement to impact performance. The practical implications emphasize the importance of developing digital leadership capacity and strategies to enhance technowork engagement in optimizing the performance of immigration services.

This study aims to strengthen students’ networking competencies through the implementation of straight and cross LAN cable assembly training at SMKN 53 Jakarta. The background of this research is based on the need to enhance students’ practical skills in basic computer networking, particularly in understanding cable configurations and applying crimping techniques according to industry standards. Many students experience difficulties in differentiating wiring standards and applying correct crimping procedures, which impacts their readiness for industry practice. This research employed a practical training approach combined with demonstration and hands-on methods. The participants were students of the Computer and Network Engineering program. Data were collected through observation, performance assessment, and competency tests before and after the implementation. The findings indicate a significant improvement in students’ understanding of cable color standards (T568A and T568B), accuracy in assembling straight and cross cables, and testing results using LAN testers. Students demonstrated higher levels of technical accuracy, problem-solving skills, and work discipline after the intervention. The implementation of structured practical activities proved effective as a medium for strengthening networking competencies. The study implies that continuous practice-based learning aligned with industry standards is essential in vocational education to improve students’ technical readiness and employability in the networking field.

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This study aims to identify and describe the factors contributing to the decline in the distribution of Kredit Cepat Aman (KCA) at PT Pegadaian (Persero), Pasar Pagi Service Unit, during the period of January 2022 to December 2024. This research employs a descriptive qualitative method with a case study approach, involving purposively selected informants consisting of the unit manager, appraisers, and customers. Data were collected through in-depth interviews, participatory observations, and documentation analysis (KCA realization data from 2022 to 2024). The data were analyzed using thematic analysis through the stages of data reduction, data display, and conclusion verification/triangulation. The results indicate that the decline in KCA distribution is influenced by internal factors including interest rate (service fee) policies, collateral appraisal standards, credit provision procedures, non-performing loan ratios, service quality, and marketing activities as well as external factors such as competition among financial institutions, fluctuations in collateral prices, product availability, and local economic conditions affecting community purchasing power. These findings suggest the need for improvements in collateral appraisal procedures, enhancements in service quality and localized marketing strategies, and adjustments to interest rate policies that are responsive to local economic dynamics in order to restore and increase KCA distribution performance.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

The retail industry is highly influenced by the level of consumer spending, which experienced significant changes during the Covid-19 pandemic. PT Midi Utama Indonesia Tbk, as one of the leading retail companies, has sought to maintain its performance through service improvement, technological innovation, and financial management. This study aims to analyze the financial performance of PT Midi Utama Indonesia Tbk for the period 2020–2024 using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that both NPM and ROA recorded positive trends until 2023, with NPM peaking at 3.01% and ROA at 6.71%, although both remain below industry standards. Meanwhile, ROE reached its highest level in 2022 at 20.21% before declining in subsequent years. The simultaneous decrease in all ratios in 2024 indicates pressure on net income due to rising costs and imbalances between revenue, assets, and equity growth. Overall, PT Midi Utama Indonesia Tbk demonstrated gradual profitability improvement up to 2023; however, cost control, asset optimization, and balanced capital management strategies are required to sustain future growth.

This research looks at why freelance event crews think about leaving Maharagung Organizer by focusing on two things: the rewards they receive and the punishments they face in a project-based setup. The core issue is that crews feel dissatisfied when rewards are unclear or rarely given, while discipline rules can feel uneven, so the goal is to see whether these practices actually change how much people want to quit. The study uses a simple survey design and analyzes the results with a PLS model in SmartPLS after checking that the questions reliably measure reward, punishment, and turnover intention, and it includes everyone active and reachable during the data phase. The results point one way: fair, transparent rewards help people want to stay, while discipline does more to set standards than to keep people from leaving; taken together, that means rewards carry most of the weight for retention, and punishments mostly support order and safety. The bottom line for managers is to make rewards predictable, tied to performance, and clearly communicated, then keep discipline fair and consistent in the background so crews feel respected and choose to keep taking future event offers.

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

This study aims to assess the financial performance of PT Mayora Indah Tbk from 2022 to 2024 using several financial ratios, including liquidity, solvency, and profitability. The method used in this study is a quantitative approach. In this study, the data analyzed is secondary data, where the population includes all financial statements of PT Mayora Indah Tbk. The sample taken for this study is the financial statements of PT Mayora Indah Tbk in 2022-2024. The results of the analysis show that the company's liquidity ratio is in good condition with Current Ratio (CR) reaching 298.3% and Quick Ratio (QR) of 216.8%, which exceeds existing industry standards. On the solvency ratio, the Debt To Asset Ratio (DAR) was recorded at 40.3%, which is significantly higher than the industry standard of 35%, indicating a situation that is not ideal. Conversely, the Debt To Equity Ratio (DER) of 67.9% shows a positive performance, which is below the industry standard of 90%. For profitability ratios, the company recorded a Net Profit Margin (NPM) of 8.4%, Return On Assets (ROA) of 10.9%, and Return On Equity (ROE) of 18.2%, all of which are below industry standards, indicating that profitability conditions are still low

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.

The implementation of a system commonly known as Good Governance refers to the extent to which the government is able to meet the needs and expectations of society through its policies, programs, and actions. The application of Good Governance is not only related to the effectiveness of bureaucracy but also emphasizes principles of transparency, accountability, participation, and fairness in governance. This is crucial because it has a direct impact on improving the quality of public services, which is one of the key indicators of government success. However, achieving the goals of Good Governance is not an easy task, as in practice, there are various challenges and obstacles that must be addressed. One of the most common barriers is the weakness of internal control systems, which should serve as oversight of employee performance. In addition, there remains a shortage of employees with adequate competencies, as well as work environments that do not fully support the implementation of accountable behavior. These conditions can hinder the achievement of the expected standards of Good Governance. Therefore, deepening and internalizing accountable behavior among government employees is highly important. Accountable behavior is not only related to an individual’s responsibility for their tasks but also to the outcomes of their work, which directly affect the wider community. The findings of this study indicate that accountable behavior has been practiced by employees, yet its implementation must be carried out consistently and continuously. Strengthening accountable behavior is thus expected to enhance the assessment of Good Governance implementation, particularly in the Greater Jakarta (Jabodetabek) region, which is characterized by high levels of governmental complexity and public service demands.

This research explores the engineering and performance evaluation of 17-4 PH stainless steel as a potential material for turbine blades in geothermal power plants (PLTP). To promote renewable energy innovation in industrial engineering, this study focuses on improving material reliability through microstructural optimization and mechanical property control. The material was produced using the investment casting method at PT SPVMB and then subjected to four heat treatment variations: H900, H1025, AVG (average), and as-cast conditions, with reference to ASTM A747 standards. Mechanical and corrosion characterization were performed through hardness and tensile tests, electrochemical corrosion analysis using geothermal water from the Dieng PLTP, and microstructural observation using an optical microscope. The results showed that the H900 condition had the highest hardness and yield strength (48.46 HRC and 939.25 MPa), but its corrosion rate was relatively high. In contrast, the H1025 heat treatment provides balanced mechanical strength (43.88 HRC and 860.91 MPa) with the lowest corrosion rate (0.027 mm/year), supported by a uniform tempered martensite structure. These findings indicate that heat treatment optimization significantly improves the suitability of 17-4 PH stainless steel for sustainable geothermal applications. The H1025 condition meets all the requirements for geothermal turbine blades, including hardness, strength, and corrosion resistance, potentially extending component life and reducing maintenance costs. Furthermore, the results of this study strengthen the agenda for developing durable, environmentally friendly materials to support renewable energy systems. This study also provides practical insights for industry in selecting the optimal heat treatment that combines mechanical performance and corrosion resistance in extreme geothermal environments.