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This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, namely providing benefits to the community. This PKM activity is aimed at high school students located on Jalan Social Palembang. The method for implementing community service activities is by providing online training. The target participants for this training are Karya Ibu High School students. For the Raden Fatah State Islamic University, the Faculty of Economics and Islamic Business is one of the means to introduce the Raden Fatah State Islamic University of Palembang and is a community service activity carried out by Lecturers at the Raden Fatah State Islamic University of Palembang to be able to apply the knowledge they have to the community. . The topic chosen for this activity was training in making financial reports among high school/vocational school students. This topic was chosen because it remembers the importance of understanding in preparing financial reports to be able to measure the company's performance and financial position. The output resulting from this community service activity is a module in the form of a financial report compilation and as the final stage, we will create a report on the implementation of this Community Service (PKM) task.

Emotional intelligence is a major focus in modern psychological studies, and research continues to expand to understand its aspects, factors, and benefits. This literature review explores the dimensions of emotional intelligence which include understanding one's emotions, managing emotions, empathy, and social skills. Factors that influence emotional intelligence, such as social environment, life experiences, and genetics, are an important focus. The benefits of emotional intelligence include improved psychological well-being, better interpersonal relationships, and superior academic and professional performance. This article aims to understand and develop a person's emotional intelligence. The method in this article uses literature study, namely a data collection method by understanding and studying theories from various literature related to research. This article details the contribution of various studies to enriching the understanding of emotional intelligence, providing a basis for the development of more effective training programs. in increasing individual emotional intelligence.

Abstract. In the rapidly evolving era of information technology, digital records management is crucial for enhancing the efficiency of tax service tasks. This study thoroughly analyzes the existing digital archive system, emphasizing key aspects such as creation, storage, access, and management of digital records. Results reveal the potential of the digital archive system in the Tax Service Office Pratama Jakarta Pulogadung to boost records management efficiency and streamline information access. However, identified barriers include a limited understanding of the technology's full benefits and challenges in adapting to changes in work culture and traditional data management processes. These findings underscore the need for efforts to increase awareness and understanding of the benefits of effective digital records management. Furthermore, strategic development, focusing on training, cultural change, and technology integration, is crucial for optimizing digital archive systems. This research enhances our comprehension of the digital archiving system's role in improving the performance and efficiency of the Service Section of the Tax Service Office Pratama Jakarta Pulogadung, offering insights for future improvements in tax-related tasks.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

Management Information Systems (MIS) are the main foundation in the operations of an organization. With the development of technology, SIM based on the latest technology is an important key in improving efficiency and productivity. This article discusses the essence of the latest technology-based SIM, explainingits benefits, and analyze the challenges that may occur in its implementation. This research too explores several case studies about the success of recent MIS development in organizations leading. Ultimately, this article concludes with recommendations for SIM-based implementationthe latest technology to optimize managerial performance.

This research aims to address the issues surrounding the allocation of employee benefits at TVRI Nusa Tenggara Timur. Currently, the decision-making process for benefits is solely based on recommendations from supervisors, without taking into consideration employee performance, potentially leading to social jealousy and suboptimal outcomes. In this study, we develop a Decision Support System (DSS) utilizing the Analytical Hierarchy Process (AHP) method to assess employee performance. AHP allows for a hierarchical and objective breakdown of multi-factor problems. The criteria used for evaluation include attendance, behavior, length of service, and dependents. It is expected that the implementation of this DSS will enhance transparency and objectivity in decision-making, minimize employee dissatisfaction, and provide a more robust basis for benefit allocation decisions. This research offers practical contributions to human resource management and decision-making at TVRI Nusa Tenggara Timur.

E-government is a government effort to provide efficient and effective public services by utilizing information and communication technology. E-Government allows people to access various available services. The aim of this research is to find out how the E-Government service system is implemented, including the factors that influence it, and the benefits of implementing E-Government in public services. This research also uses a purposive sampling technique, namely a technique carried out by determining special criteria or considering certain characteristics of the sample or research subject to be studied that are relevant to the topic. The results of the research show the implementation of UPT KB  Tangerang City is not yet optimal, both in terms of the synergy between agencies in the Tangerang City government and the UPT itself in implementing the E-Government system which is still lacking, and the low level of understanding and socialization of employees in implementing it. E-Government service system. To improve e-government management, it is required to integrate information systems for e-government management sequentially to improve public service performance, and increase human resources who are skilled in information technology, the implementation of E-Government at UPT KB can run more optimally and provide greater benefits for the community.

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

Education and Training (DIKLAT) plays a vital role in developing individuals, especially in terms of improving employee performance. Studies have shown that TRAINING plays an important role in increasing employee performance. The aim of this research is to analyze the importance of the role of education and training in improving employee performance in Probolinggo district. This research uses a qualitative approach method where the data comes from observations and reading sources related to education and training. This research shows that education and training has various benefits, benefits for employees who carry out education and training, they can gain additional knowledge and improve their skills, and benefits for organizations that carry out education and training activities can get employees who are stratified, so that it has a good impact in the future progress of the organization..

The implementation of both private and public organizations requires innovation to operate. Because the innovation of motor vehicle tax payment services based on signal applications at the Tanjungpinang city samsat office is a necessity for government organizations, along with increasing public pressure to improve the performance of government agencies in order to solve problems in people's lives through programs and services at the Tanjungpinang city samsat office. The quality of public services is determined by the service provider so that it can be understood that public services serve the community and must be provided adequately in order to meet the factors and indicators that determine the quality of public services. Innovation in government agencies is needed to provide public services through the development of new methods and new resources. Innovation of motor vehicle tax payment services based on signal applications at the samsat office as an E-Government-based public service strategy for vehicle tax payments. E-Government provides public services that can be accessed 24 hours a day, from anywhere, and at any time. E-Government also allows public services to be completed in a non-face-to-face manner, making it a more efficient service. The Indonesian government has realized the tremendous benefits of e- Government since 2003 has issued a policy of implementing e- Government in the form of Presidential Instruction No. 3 Year 2003. Recently, a technology based on the SIGNAL application has emerged that can run on Android and IOS. SIGNAL is a national digital Samsat application that allows Indonesian citizens to certify Annual STNK, Pay Motor Vehicle Tax (PKB), and pay Road Traffic Accident Fund (SWDKLLJ) online by issuing digital documents in the form of electronic certificates and can easily make mandatory contributions to, POLRI, E-TBPKP (Provincial Bapenda), and E-KD, (PT. Jasa Raharja). The implementation of the online system allows people to save more money and time by paying taxes online.

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

The purpose of this research is to analyze the effect of performance benefits and interpersonal communication on employee performance with career satisfaction as a mediating variable. The population in this study were all employees of the Regional Secretariat of Batang Regency, totaling 114 employees. The number of samples taken in this study were all members of the population using the census method. The data processed after distributing the questionnaires were 101 bundles. Methods of data analysis using regression analysis and data processing using SPSS. The results of hypothesis testing show that performance allowances have a positive and significant effect on career satisfaction, so it can be interpreted that the better the performance allowances, the higher career satisfaction. Interpersonal communication has a positive and significant effect on career satisfaction, so it can be interpreted that the smoother the interpersonal communication, the higher the career satisfaction. Career satisfaction has a positive and significant effect on employee performance, so it can be interpreted that the higher career satisfaction, the better employee performance. Performance allowances have a positive and significant effect on employee performance, so it can be interpreted that the better the performance allowance, the higher the employee performance. Interpersonal communication has a positive and significant effect on employee performance so that it can be interpreted that the smoother the interpersonal communication is carried out, the better the employee performance. The results of the analysis of mediating variables using the Sobel test found that career satisfaction can mediate the effect of performance allowances on employee performance. This proves that career satisfaction is a mediating variable from the effect of performance allowances on employee performance. Career satisfaction can mediate the effect of interpersonal communication on employee performance. This proves that career satisfaction is a mediating variable from the effect of interpersonal communication on employee performance.

The aim of this study is to analyze the benefits of having a rotational system of work in a company. The method used in this research is PRISMA. (Preferred Reporting Items for Systematic Review and Meta-Analyses). The data sources used were obtained through the Publish or Perish software that covers Google scholar and ScienceDirect with the search year range 2018-2023, then the results of 347 journals. Using the inclusion and exclusion criteria, then the 10 journal to be analyzed. The results of this literature review study show that with the rotation of work applied to the organization or company, many positive aspects are obtained such as increased employee motivation, reduced boredom, and improved employee performance.

In a company or organization basically aims to maximize profits, and to be able to achieve these benefits employees must be able to carry out work tasks optimally both in goods and services companies, so that the end result of the income earned will be more profitable and can cover expenses. Work really requires good individual skills to be able to carry out the job well. Islam regulates all aspects of human life, especially in terms of work, because work is an obligation that must be carried out by humans to fulfill their needs.   Employee performance has a big influence on the development of the company. If the company has quality resources, it will create good performance and be able to develop to achieve goals. Factors that can affect employee performance are religiosity and job satisfaction. The purpose of this research is to find out whether religiosity and performance satisfaction affect the performance of CV Corien Center employees. The number of samples in this study was 30 people and used a saturated sampling technique where all members of the population were used as samples. Multiple regression analysis was used as a data analysis technique. The results showed that there was no influence between religiosity and job satisfaction on employee performance. The percentage of contribution is 10.6% and the remaining 89.4% is influenced by other variables outside of this study.

The role of human resources is needed to achieve good results within the company. Whether a company develops or not depends on the human resources in the company itself. Companies are required to find and print employees who will later provide good work results. Performance can be influenced by recruitment, selection and training and can be through the role of competency variables. The study aims to determine the role of recruitment, selection, and training on employee performance with competence as a mediating variable at the Aromatique Art Lab Store East Java Branch. The subject of the study was an employee of the East Java Branch of the Aromatique Art Lab Store. The employee sample consisted of 44 employees. The sampling technique is non probability sampling. The study used the Smart-PLS method. The results show that: (1) Recruitment does not have a significant effect on Employee Performance. (2) Selection does not significantly affect Employee Performance. (3) Training has a significant effect on Employee Performance. (4) Recruitment does not significantly affect the Competency to the extent. (5) Selection does not significantly affect the Competence. (6) Training has a significant effect on competence. (7) Competency has a significant effect on Employee Performance. (8) Recruitment has no significant effect on Competency-mediated Employee Performance. (9) Selection has no significant effect on Competency-mediated Employee Performance. (10) Training does not significantly affect Competency-mediated Employee Performance. The benefits of research are as material for taking company policies in encouraging employee performance and as a reference for further researchers. The next suggestion of researchers is that they are expected to look at other variables outside the variables used in this study in order to get maximum results.

Purpose-The main orientation of this article is to recognize the pattern of digitalization's impact on the current development of Artificial Intelligence (AI) and human resource management and how it affects the skills needed by HR professionals for decision-making through talent management and employee retention to ensure employee capabilities by aligning work at the right time based on the company's business priority goals. Methodology-This study uses a qualitative methodology that uses descriptive research. This research focuses on decisions made by leaders to improve the quality of human resources and seeks to identify areas of knowledge that have not been explored in research. Findings-Research results show that the company's strategy of using Artificial Intelligence (AI) provides many benefits, such as improving operational efficiency, developing innovative products or services, and making better business decisions based on better forecasting and analysis. Practical Implications-Through the implications of HR data analysis as decision-making in forecasting human resource trends using AI, talent management, and employee retention. This is applied to the recruitment and selection process that provides benefits such as rewards to employees who can achieve targets. Therefore, a supportive work culture by honing the talents and potential of employees to create maximum and efficient performance can have a good impact on the company.

This research aims to analyze financial statements with the ratio techniques at PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data studied is in the form of the financial statements of PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data collection technique used is a documentation technique. The data analysis technique used is a qualitative descriptive analysis technique. The results of this research are based on the Liquidity Ratio using three formulas namely Current Ratio, Quick Ratio, and Cash Ratio with the company financial performance not good. The Solvency Ratio uses two formulas namely Debt To Asset Ratio and Debt To Equity Ratio with the company financial performance not good. Profitability ratio use three formulas namely Return on Assets and Return on Equity with the company financial performance not good, and Gross Profit Margin with the company financial performance good. Activity ratio use three formulas namely Total Asset Turnover Ratio and Inventory Turnover Ratio with the company financial performance not good, and Receivable Turnover Ratio with the company financial performance good. The benefits of liquidity ratios, solvency ratios, profitability ratios, and activity ratios are to assess the financial performance of the company whether in good condition or otherwise.    

The aim of research at PT. Gudang Garam Tbk is (1) To find out the causes of fluctuations in Profit Loss at PT. Gudang Garam Tbk 2018-2021, (2) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Liquidity Ratio, (3) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Solvency Ratio, (4) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Profitability Ratio. The benefits of this research are (1) for the company, namely to find out the company's financial performance so as to provide an overview and consideration in making financial decisions in the future, (2) for readers to use as a reference in facing similar problems and as a means of knowledge, (3) For the author, namely to increase insight and application of theory. The data collection method used is to study the documentation of the Company's Financial Reports, namely the Balance Sheet, Profit and Loss and other company records from PT Gudang Garam Tbk which are downloaded via the internet. Based on the results of research assessing the performance of PT Gudang Garam Tbk by analyzing financial ratios in its development over the past four years, it is quite stable and healthy because the growth in assets is greater than the growth in debt. (1) The company's current ratio from 2018 to 2020 has increased every year, this proves the growth rate Companies that are growing rapidly are quite good and in 2021 there will be a decline but it can still be said to be quite good. (2) DAR and DER debt ratios in 2018, 2019 and 2021, the company's debt ratio is greater than in 2020. Where in 2020 the debt ratio decreased even though it was still above normal. (3) The ROA profitability ratio increased in 2020 and in 2021 there was a decrease in assets. Meanwhile, ROE reached its lowest point in 2021. However, in 2018 and 2019 it was above the standard average. This proves that the company's ROE is quite good. Based on the conclusions, the author suggests that if liquidity is too high, the company's liquid assets will be excessive and need to be used efficiently to increase profits, so as to avoid being too liquid, the company will have optimal liquidity, the company should maintain financial performance in terms of liquidity ratios, solvency and profitability because the financial performance in 2018 to 2021 was quite good.

With the increasing demand for air transportation services, it must be accompanied by an increase in aviation safety and security, both safety and security in airspace, aircraft and airports. Airport security is determined by the active role of Aviation Security to implement security programs set by the government. Increasing the quality of AVSEC is very urgent and needs to be carried out in a planned, directed and sustainable manner in order to increase capability and professionalism. To support this, it is necessary to have soft skill behavior to guide performers to improve and form quality attitudes and behaviors that can produce maximum performance in order to realize goals and benefits properly. The purpose of this study was to determine the influence of soft skills on the performance of aviation security and to find out how much influence soft skills have on the performance of aviation security at Mopah Merauke International Airport, Papua. This research used a quantitative method using the Non Probability Sampling technique using a saturated sample. The sample used was 30 respondents, the results of distributing questionnaires to all Avsec employee respondents at Mopah Merauke International Airport, Papua. Retrieval of data on the number of samples using a survey with an instrument in the form of a questionnaire. Data were analyzed using simple linear regression, T test and coefficient of determination with soft skills as the independent variable and Avsec employee performance as the dependent variable which were processed using the SPSS Version 26.0 application. The results showed that the t count > t table with a value of 7.987 > 0.374 with a significant level of 0.05, so it can be concluded that Ho is rejected and Ha is accepted which means that there is an influence of soft skills on the performance of Avsec employees at Mopah Merauke International Airport, Papua partially accepted . The percentage based on the coefficient of determination test shows that the R square is 0.695. This means that the influence of soft skills on the performance of Avsec employees at Mopah Merauke International Airport, Papua is 69.5%.

This article examines servant leadership as a promising approach to addressing challenges in the ever-evolving era of business and organizations. Servant leadership places the interests of and service to subordinates as top priority with the aim of helping them achieve their full potential. In this article, we explore the results and discussion of literature studies on servant leadership, including its influence on organizational performance, creating a harmonious work environment, and building subordinate loyalty. We also identify challenges in practicing servant leadership and provide recommendations for addressing these challenges. This article aims to provide a comprehensive and detailed insight into the importance and benefits of servant leadership in this dynamic era.