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This study aims to realize the importance of strategic alignment between IS and organizational strategy on enabling business performance. The positive association of IS alignment with enhanced efficiency, cost minimization, and competitive advantage has been corroborated by a systematic review of extant literature. Yet this is complex, yet strategic alignment guarantees that IS technology align with organizational objectives to allow the businesses to maneuver the competitive and dynamic markets. The empirical case study was undertaken in SEFITA, a textile organization based in Meknes Morocco that adopts IS to enhance its operations, to complement the literature. We find that strategic IS alignment also increases the operational efficiency and competitive positioning of SEFITA, confirming the theoretical foundations presented in the literature According to our research, in order to attain long-term performance improvements, organizations need to incorporate IS planning into their strategic frameworks and put in place ongoing alignment processes.

This research aims to explore strategies for realizing sustainable performance management at PT. Tanjungpinang Branch Pawnshop. This research uses qualitative research through data collection, observation and interviews. The sampling technique used was purposive sampling. The informant is Mr. HR as Marketing Officer. The data analysis used in this research is descriptive analysis, namely the researcher collects, processes and analyzes data to describe the problems that exist at PT Pegadaian Tanjungpinang Branch. The research results show that the strategy applied at PT. Pegadaian Tanjungpinang Branch in realizing sustainable performance management, namely the digitalization strategy of Human Resources and Talent Management. In this case, the Human Resources digitalization strategy includes transforming the Human Resources Management system through digital platforms, increasing employee skills in technology, using data for strategic decision making, and implementing an adaptive technology-based work culture. Meanwhile, talent management includes recruitment planning and appropriate individual selection, as well as skills development through training and mentoring.

A company is an entity that aims to achieve targets effectively and efficiently, where human resources (HR) play a crucial role as the main asset. For this reason, a job analysis is needed that includes an understanding of the responsibilities, authority and obligations of HR. From this analysis, companies can develop more specific job designs so that tasks can be carried out according to their respective skills and authority. The work design aims to explore topics related to the field of study, contribute to knowledge, and increase understanding of the topic being researched. This process involves qualitative research methods with a case study approach. Data was collected through in-depth interviews and document analysis, with a focus on in-depth analysis related to the topics studied. The job design includes strategic planning stages, developing new products and services, as well as increasing HR competency and productivity. SWOT analysis is used to identify a company's strengths, weaknesses, opportunities and threats in the market. Based on the results of the analysis, the company formulates an innovation strategy in products, processes and marketing. Human resource development is a top priority, including training, career development, and creating a work environment that supports creativity. HR management is also supported by a digital-based performance management system to increase organizational efficiency. Performance evaluations are carried out periodically to assess the effectiveness of strategy implementation and adjust necessary steps. This approach aims to achieve sustainable growth and strengthen the company's competitiveness in the global market.

Plans are a vital component in a government to achieve directed and sustainable development. This research aims to identify the importance of plans in managing resources, setting priorities, and creating transparency and accountability in government. The method used in this research is qualitative analysis based on literature reviews and case studies related to plan implementation in various governments, both national and local. The focus of this research includes the role of plans in resource efficiency, risk mitigation, and coordination between institutions. The research results show that governments that have thorough planning are better able to optimize the use of budget, labor and time compared to governments without clear plans. In addition, a good plan helps the government anticipate potential risks and challenges, as well as provide strategic solutions to face them. In terms of transparency, planning documents enable the public to monitor government performance, increase public trust, and support public participation in the development process. This research also found that plans that are inclusive and involve various stakeholders are able to create stronger synergy between institutions and maintain program sustainability even if there is a change in leadership. In conclusion, plans in government are not only a tool to direct development, but also an important instrument to ensure stability, effectiveness and efficiency. With a structured plan, the government can achieve development goals optimally and have a significant impact on community welfare. This research recommends strengthening planning capacity at all levels of government to improve the quality of governance and public services.

Data and information play a strategic role in organizational systems theory, particularly in supporting fact-based decision-making processes. In this theory, organizations are viewed as open systems that continuously interact with their environments. Data serves as raw material that, through analysis, is transformed into actionable information to understand the internal and external dynamics of organizations. Accurate and relevant information helps organizations manage complexity, identify opportunities, and address challenges in ever-changing environments. The data management process encompasses collection, storage, analysis, and distribution, enabling integration across organizational units and enhancing synergy. Additionally, information-based feedback systems are vital for measuring organizational performance and driving continuous innovation. The effective use of data and information not only improves operational efficiency but also supports strategic planning and adaptation to market changes. In the context of digitalization, the role of data and information has become increasingly critical, as technology enables the processing of large-scale data more quickly and accurately. This article explores how data and information, as core components of organizational systems theory, can be utilized to create added value and support organizational sustainability in the modern era.      

This community service activity aims to increase the understanding and ability of business groups in Kassi Village, Rumbia District, Jeneponto Regency in making effective business projections. This program is expected to provide strategic provision for business actors in managing finances, planning business development, and facing market challenges. The technique of implementing this activity includes three stages starting from the preparation stage, the implementation stage and the activity evaluation stage. The results of the training showed that traditional business owners have difficulty in applying business forecasting techniques to their businesses because sales records are sometimes incomplete or non-existent. After conducting the simulation, participants were able to understand the basis of sales forecasting for future sales forecasts. In addition, business owners can know their business forecast with certainty. Knowledge of business forecasting is expected to improve business performance and competitiveness. The limitation of this training is that the implementation method does not use instructional techniques so that knowledge about business forecasting can be implemented in business activities.

This study aims to identify the influence of quality control on the effectiveness of ISO 14001 implementation at PT. Shinto Kogyo Indonesia. Using a qualitative method with a descriptive approach and triangulation technique, the study investigates how quality management impacts the company's environmental performance. Research findings demonstrate that leadership involvement, strategic planning, and the application of the PDCA (Plan-Do-Check-Act) cycle play a crucial role in the successful implementation of environmental management systems. The research emphasizes the importance of management commitment, environmental aspect identification, and continuous corrective actions in achieving effective ISO 14001 standards.

The goal of this article is to find the CEO of Iraqi companies that use strategic planning and determine if they are capable of diagnosing the traits of strategic planning systems that improve these companies' capacity to successfully address crisis-related needs. The capacity of the company to successfully react to crisis needs and demands is enhanced by the use of strategic planning, according to a review of data from 64 enterprises utilizing statistical analysis. Furthermore, top and division or unit managers must be involved and committed for strategic planning to be successful. It also has to be planned with an external orientation and get more than just lip service from top and unit or division level managers. In other words, it must concentrate on how well the business responds to the needs of its crisis and it must recognize and take advantage of any future growth crises. Additionally, a CEO must possess a variety of qualities to engage in good strategic planning. Core Competence Knowledge, Skills, and Abilities are especially important for individuals who will be in charge of carrying out the final plan since it must be compatible with the crisis-management and decision-making approaches. The study's findings suggest that managers of Iraqi businesses should think carefully about the value of strategic planning during times of crisis. also Many CEOs lack knowledge, skills, and talents since they did not complete business universities or practical training programs. Managers must attempt to incorporate crisis management into the strategic planning process for their organizations. The conclusion encourages a firm's strategy approach to include crisis management procedures. This contributes to better performance and increased crisis management efficacy. Additionally, the board of directors must rely on advice from experts who can assist them strategize and prepare throughout a crisis, which improves their capacity to handle one effectively. One way to integrate and improve managers' ability to handle crises is to encourage the use of strategic crisis planning.

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

This research took the location, namely the Denpasar City Health Service. Within the company there are 5 fields available to support integrated health service programs for the community, with a total human resource population of 61 emoployee. The health development program has been implemented with reference running into half decade Strategic Planning which is outlined in the annual performance plan. The health development was carried out in the form of 18 existing health development programs. The pre-survey results showed the influence of employee performance variables using seven questions. 14 samples said they did not agree to the seventh question, 5 respondents answered by choosing the word "disagree" to the sixth question. , namely "work equipment and facilities are adequate and support me in my work", there is a research gap that took place in I News Jakarta stating the results show that communication variables have no effect on employee performance. The aim of this research was to find out how organizational communication influences employee performance, find out the effect of communication on job satisfaction, find out the effect of job satisfaction on employee performance, and find out the role of job satisfaction in mediating organizational communication on employee performance. The research methods used include the interview process and questionnaires. This research measurement used saturated sampling a sample sized are 61 employee was used. The research results found that the organizational communication variable had a significantly positive effect on employee performance, organizational communication had a significantly positive effect on job satisfaction, organizational communication had a significantly positive effect on job satisfaction and the influence of job satisfaction significantly positively mediated organizational communication affect performance employee.

This research explores the relationship between leadership, communication, and managerial skills in an educational context. The main focus is how effective leadership and good communication can improve managerial skills in an educational environment. The research results show that participative leadership and open communication contribute significantly to improving managerial skills, including strategic planning, decision making, and resource management. These findings emphasize the importance of leadership and communication training in managerial development in the education sector, which can ultimately improve the performance and effectiveness of educational institutions.

Management accounting plays a key role in improving the financial performance of retail companies in Indonesia. By using accurate and relevant financial data, management accounting helps management make effective strategic decisions. In the context of retail companies, management accounting helps in optimizing operational costs, planning budgets, and measuring organizational performance. In this research, we will explore the role of management accounting in improving the financial performance of retail companies in Indonesia.  

This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.    

This study aims to analyze the importance of human resource planning (HR) in improving the performance of the State Civil Apparatus (ASN). Given the global demands that require efficient and effective governance, the professionalism of apparatus resources is the main key. Good HR planning ensures that the organization has the right number and quality of employees, who can contribute optimally to the achievement of the organization's strategic goals. The research method used is a literature review by collecting data from various relevant literature sources, including books, magazines, and articles. The results show that effective HR planning enables organizations to identify workforce needs, address employee shortages or surpluses, and ensure that employees have the appropriate skills and competencies.  

Human resources as a resource in a company have a strategic role compared to other resources. Humans play a very important role in the development of a company. If a company has higher quality human resources than its competitors, then its performance will definitely increase. Human resource and competency planning in a company plays an important role in improving human resources, especially in terms of employee performance, employee performance to help achieve company goals. In this case, employee performance is a result that can be achieved by an individual or group of people in a company organization according to quantitative or qualitative aspects, considering employee compensation. Apart from that, a mismatch between an employee's competency (the employee's educational background and skills) and their job can also make the employee uncomfortable with what they are doing. This of course greatly affects the level of work productivity in the company. Competencies can clarify work standards and expectations that the company wants to achieve and can make it easier for companies to align work behavior with organizational values. Apart from that, HR planning as an activity is a process of how to meet current and future workforce needs for an organization. In meeting current workforce needs, the HR planning process means efforts to fill/cover workforce shortages both in quantity and quality. HR planning emphasizes forecasting efforts regarding workforce availability based on needs in accordance with future business plans.

The food and beverage industry contributes significantly to Indonesia's Gross Domestic Product (GDP), with UMKM AC, located in Bogor City, being one of the contributors. This research formulates a business strategy for UMKM AC using the Business Model Canvas (BMC), SWOT analysis, and evaluation of Key Performance Indicators (KPIs) with the Balanced Scorecard (BSC). Data were collected through questionnaires and literature studies. The BMC analysis results indicate strengths in customer segmentation and community relations. The internal and external factor analysis shows that UMKM AC is in a position to grow and develop. The SWOT analysis identifies opportunities for UMKM AC, focusing on strategies that have a positive impact. The BSC evaluation shows overall good performance, but there are some strategic goals that need further improvement. This research highlights the importance of strategic planning and performance evaluation for SMEs in facing industry competition.

Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

In its development, the MSME sector is often faced with various problems caused by external factors. External constraints relate to access to sources of financing and a business climate that is less conducive to the development of small businesses, because so far it seems that various policies are more in favor of the large business sector, so that the various facilities provided by the government are mostly enjoyed by the large business sector. This research method used is a descriptive method with a quantitative approach. The sampling technique in this research used probability sampling with a simple random sampling method, the total sample was 97 MSME actors. Partially (T test) shows that the External Environment has a positive and significant influence on MSME Performance, Strategic Planning does not significantly influence MSME Performance, simultaneously (F test) it appears that the External Environment and Strategic Planning have a positive and significant influence on MSME Performance, and in an Islamic business perspective, External Environment and Strategic Planning consider ethical values ​​and sharia principles