The integration of digital transformation into government agencies' performance management has become essential in enhancing public service delivery, efficiency, and accountability. This study focuses on implementing the Electronic System for Government Agency Performance Accountability (E-SAKIP) in Indonesia as a case study of digital transformation. The research employs a qualitative approach with a case study design to explore the effectiveness, challenges, and impact of E-SAKIP on performance management. The findings indicate that E-SAKIP has significantly improved transparency and efficiency in government operations, reducing time and costs associated with performance reporting by up to 70%. However, challenges such as inadequate infrastructure, resistance to change, and insufficient training for government employees have hindered its full potential. The study underscores the need for ongoing support, including enhanced infrastructure, continuous training, and stronger leadership to ensure successful digital transformation. These insights offer valuable recommendations for further development of E-SAKIP and similar systems in other government contexts.

Corruption has become a serious problem that threatens national stability and progress. Transparency in identifying corruption is becoming increasingly important. This article explores the importance of ethics, religion and conscience as fundamental tools for citizens in efforts to fight corruption. With ethics, religion, and its implications for national and regional government. Ethics strengthens professional integrity, while religion provides moral guidance. Love for the profession, company, and community is also an important motivator for living a life of integrity. Through a combination of these factors, trust can become an effective agent of change in preventing corruption. Helping build a more just, transparent and integrity society by maintaining ethical, religious and loving values ??in business and accounting practices. Thus, strengthening these values ??in the accounting profession will have an important positive impact on the progress and prosperity of the nation and state.

Tourism deposits have great potential in prospering the surrounding community and improving the economy. The ability and awareness of the community in managing the tourism potential that exists around is certainly very petrified for the economic life of local residents. The purpose of this research is to find out how Human Resources affect business sustainability. This study uses a quantitative approach with the population of this study is all Batik Micro, Small and Medium Enterprises (MSMEs) in the Krebet Tourism Village Area, Bantul Regency. Simplified sampling techniques. This technique is carried out by selecting samples freely according to the ease and access to data. The results of the study showed that the increase in knowledge did not have a significant effect on the business sustainability variable. Meanwhile, other variables such as HR Skills and Abilities have a significant impact on the business sustainability variable. the Adjusted R Square value is 0.764 or 76.4%. This shows that the improvement of knowledge, skills and abilities of human resources towards business sustainability is 76.4% while the remaining 23.6% is explained by other variables outside the model.

The development in the business world with sharp competition makes companies have to think more or review their business strategies. Improvements in all areas are very important in the development of today's business world, such as increasing productivity, efficiency and service, all of which have become the key to increasing company excellence. To increase efficiency in purchasing activities can be achieved in many ways, one of which is the Just In Time purchasing system. Just In Time is a method that is essentially to reduce waste through purchases in the right amount and time supported by the best quality. According to the results of the discussion that has been carried out, it can be concluded that the factors contained in the Just In Time purchasing system can be applied at CV Prima Jaya because its application can make inventory costs more efficient. In addition, there were also obstacles to quantity, quality, and suppliers. All of that can be overcome by maintaining good relations with suppliers. The implementation of this Just In Time purchasing system cannot be done directly but must be gradual.

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.
 
 

This study examines the impact of information systems, facilities, and competence on inpatient satisfaction with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province. The sample for this study consists of 100 individuals who either received healthcare services or are family members of patients. The research method employed is an associative method with a quantitative approach, utilizing Partial Least Square (PLS) analysis techniques through the SmartPLS Version 4.0 program. The results of the study indicate that the information system has a positive and significant effect on the satisfaction variable, facilities have a positive and significant effect on the satisfaction variable, competence does not significantly affect the satisfaction variable, service quality significantly affects the satisfaction variable, competence does not significantly affect the service quality variable, the information system has a positive and significant effect on the service quality variable, facilities have a positive and significant effect on the service quality variable, the information system positively and significantly affects the satisfaction variable with service quality as an intervening variable, facilities positively and significantly affect the satisfaction variable with service quality as an intervening variable, and competence does not significantly affect the satisfaction variable with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province.

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.

Fluctuations in the number of hotel guests which tend to decrease encourage managers to further improve management performance so that things that influence the decline can be identified and then implemented as appropriate strategies to overcome them. Consumers or guests in this case are a heterogeneous community who come from various backgrounds, characteristics, habits, regions, cultures and economic levels. Based on several theories, previous research and the phenomenon of this problem, research was conducted to analyze the influence of service quality on consumers' decisions to stay at the Surabaya Youth Hostel. In research that wants to see the influence of tangible, reliability, responsiveness, assurance, empathy on the decision to stay at the Surabaya Youth Hostel. By using tabulated data from the results of a population survey with a sample of 40 respondents, visitors staying at the Surabaya Youth Hostel were analyzed. using multiple linear regression analysis tools, it can be seen. The R value of 0.951 means that the relationship between the independent variables tangible, reliability, responsiveness, assurance, empathy on consumer decisions to stay overnight is close and strong. This is indicated by an R value above 50%, namely 95.1%. The simultaneous determination value (R square) is 0.904, meaning that variations in tangible, reliability, responsiveness, assurance, empathy regarding consumer decisions to stay overnight change by 90.4% while the remaining 9.6% is influenced by other variables not studied. In this research, it can be seen that the variables tangible, reliability, responsiveness, assurance, empathy influence simultaneously (simultaneously) on the decision to stay by producing an Fcount value of 64,219 and a Ftable of 2.4 with a df in the numerator of 5 and the denominator of 34. By using the test t can be seen that all independent variables, including tangible, reliability, responsiveness, assurance, empathy, have a partial influence on the decision to stay, where reliability with a calculated t coefficient value of 4,877 is the variable that has the most influence on the decision to stay.

This study aims to identify problems in the process of submitting and accounting for project budget funds at PT. Leon Testing and Consultancy Banjarbaru, and to design an application program that can simplify the process. This study uses the theoretical framework of the Accounting Information System for Submission and Accountability of Budget Funds, which includes analysis of management information, related functions, procedure networks, documents, accounting records, internal control systems, and existing flowcharts. Applicable accounting standards are used in this study, with MySQL as the backend and PHP as the frontend. The results of the study indicate that the process of submitting and accounting for funds at PT. Leon Testing and Consultancy Banjarbaru is still semi-manual, using Microsoft Excel. Therefore, it is recommended that the company adopt an online-based application to improve the efficiency and effectiveness of the process

A huge number of stakeholders rely on the bank's financial statements. Such financial accounts must be of the highest caliber, particularly in light of the emergence of globalization. The International Financial Reporting Standards (IFRSs) were created to provide high-quality financial reporting in addition to universal standards. Over the past 10 years, Nigerian banks' financial statements have been called into question to the point where several of these banks failed. The purpose of this study is to investigate how IFRSs have affected Nigerian banks' financial statements quality, with a focus on the relevance, comparability, and clarity of their goals. The study's conclusions were reached using a case study methodology. There is a survey involving various stakeholders, both internal and external, through the use of a questionnaire. To analyze the data, the Chi-Square method was used. The X2-calculated value of 14.96 is more than the X2-critical/table value of 5.99 at 0.05 LOS, indicating a substantial association between the adoption of IFRS and the comparability objectives of Nigerian banks, according to the results. Further research revealed that the adoption of IFRS has a significant impact on relevancy quality, as the X2-calculated value of 14.0 is higher at 0.05 LOS than the X2-critical/table value at 5.99. The implementation of IFRS has also been proven to have a considerable impact on Nigerian banks' clarity objectives, as evidenced by the fact that the X2-calculated value of 25.4 is more than the X2-critical/table value of 5.99 at 0.05 LOS. It was determined that the implementation of IFRS has an important influence on the standard of Nigerian banks' financial statements. Enforcing the use of IFRS in the preparation and publication of financial statements is advised. If the accounts meet the standards' requirements, the auditors should state so