Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

The digital era has created a generation of digital natives with superior technology adaptability. However, to achieve success in the world of work, soft skills competencies remain an important factor that supports individual success. This study aims to explore the role of soft skills competencies in digital natives in building a successful career. Using a qualitative approach, data was collected through in-depth interviews with young digital native workers in various industry sectors. The results showed that interpersonal communication skills, teamwork, adaptability, and time management were the main elements that contributed to their success. The findings highlight the importance of synergy between technical and soft skills in facing the complex challenges of the world of work. The implications of this study offer insights for organizations to develop training programs that are holistic and support the development of soft skills as part of a human capital capacity building strategy.

In the current digital era, SMEs in the culinary sector face challenges in adopting technology to improve operational efficiency. One solution to address this issue is the use of a simple and cost-effective QR Code-based application. This study aims to develop and implement siMenu, an application that provides table, order, and product management solutions without integrating complex digital payment systems. The method used is Project-Based Learning (PBL), which allows the development of technical skills while designing a sustainable business model through Business Model Canvas (BMC). The results show that siMenu successfully improved operational efficiency for SMEs, reduced ordering errors, and provided an easy-to-adopt solution with low implementation costs. However, challenges in application development and building user trust remain obstacles. The conclusion of this study is that simple digital solutions like siMenu can help SMEs in the culinary sector digitally transform and stay competitive in an increasingly evolving market.
 

This This Study aimed to (1) understand the overview of employe, performance, Organizational support, and work discipline, and (2) analyze the influence of organizational support and work discipline on employee performace both partially and simultaneously. The population in this study consisted of 40 employees of the Regional Planning, Research, and Development Agency (BAPELITBANG) of the Sikka Regency. Due to the limited population, the study was conducted using a census or saturated samping method. Data were collected through questionnaires and analyzed using descriptive and infertial statistical methods, specificallymultiple linear regression. Hypothesis testing was conducted using f- tesr and t-test. The results of the descriptive analysis indicated that the employee performance variable was categorized as good, the organizational support variable was also categorized as good,and the work discipline variable was categorized as good as well. The results of the t-test showed that partially,the organizational support variable had a positive and significant effect on employee performance. Additionally, the work discipline variable had  a positive and significant effect and employee performance.the result of the f-test showed that simultaneously, the organizational support and the work discipline variables had a significant effect on employee performance. The determination analysis results indicated that the two independent variables in this study could explain 23,4%  of the variation in the rise and fall of employee performance at the regional planning, Reseach, and Development Agency ( BAPELITBANG) of Sikka Regency.

This study aims to analyze the preparation patterns of school principals and education supervisors, and to identify issues faced in their professional development. Based on the literature analysis, it was found that the preparation of prospective school principals and supervisors requires a comprehensive approach, including formal education, professional training, and practical experience in school management. The selection process, which is often limited to administrative tests, needs to be improved with competency-based assessments to ensure that prospective school principals and supervisors have the skills that match the demands of their duties. Professional development that is carried out continuously and based on practical learning is very important to improve the quality of leadership in schools. However, the challenges faced, such as limited resources in remote areas, require adjustments to training programs that are appropriate to the local context. The quality of training programs must also include broader aspects of leadership, including interpersonal skills and change management. External factors, such as education policies and community support, also have a major influence on the success of principal and supervisor preparation programs. In addition, a clear and performance-based career system can increase the professional motivation of principals and supervisors, thereby encouraging a more productive and innovative work culture. This study concludes that to produce quality principals and supervisors, holistic policies and integration of various aspects are needed in their preparation and development process.

This study highlights the importance of implementing human relations principles in creating a harmonious and productive work environment. Open communication, empathy, and constructive conflict management were found to be key factors in building positive work relationships between employees and managers. Employees who feel valued and listened to tend to be more engaged in their work, increasing motivation and morale, which ultimately impacts the performance of the team and the organization as a whole. In addition, effective conflict management can strengthen interpersonal relationships and create a work atmosphere that is more conducive to collaboration and innovation. This study also shows that poorly managed conflict can damage work relationships and reduce productivity. In such situations, a tense work environment can lower employee morale, increase turnover rates, and hinder the achievement of organizational goals. Therefore, organizations need to actively develop strategies that support clear and effective communication, as well as pay attention to employee emotional well-being. Building an inclusive work culture and providing constructive conflict resolution mechanisms are essential to maintaining the stability and sustainability of productivity in the long term.

Generation Z, which includes individuals born between the mid-1990s and the early 2010s, faces various significant social and economic challenges in the modern context. This journal explores key issues faced by Gen Z, including mental health, education costs, job market uncertainty, and social isolation. Additionally, the research identifies the impact of social media and changing social values on their well-being. Through in-depth analysis, this journal proposes a series of mitigation strategies, such as enhancing financial education, improving access to mental health services, and providing skills training relevant to industry needs. By focusing on implementable solutions, this journal aims to offer valuable insights for educators, policymakers, and society in supporting Generation Z in navigating the complex challenges of the digital era.

Subjek hukum memegang peranan penting sebagai pelaku sekaligus pendukung hak dan kewajiban. Artinya, subjek hukum yang terdiri dari manusia dan badan hukum memiliki hak dan kewajiban yang melekat dalam dirinya. Pada hakikatnya manusia dikatakan sebagai subjek hukum sejak dilahirkan. Namun, pada perkembangannya timbul pertanyaan bagaimana kedudukan manusia yang masih berada dalam kandungan/janin sebagai subjek hukum. Meskipun janin tidak memiliki kewenangan untuk melakukan perbuatan hukum tapi ketidakmampuan tersebut tidak akan menghilangkan eksistensi janin sebagai subjek hukum. Janin merupakan calon manusia sehingga kedudukan janin pada dasarnya sama seperti manusia. Tulisan ini akan menjustifikasi dan memberi kejelasan mengenai adanya hak pada janin ketika kepentingan yang mendesak dilihat dari perspektif hukum perdata.

Dalam menghadapi persaingan bisnis ritel yang semakin ketat, sangat penting untuk mengembangkan strategi yang dapat menarik lebih banyak perhatian pembeli terhadap produk. Penelitian ini bertujuan untuk menilai dampak promosi penjualan dan tampilan toko terhadap pembelian impulsif. Sampel yang digunakan terdiri dari 97 konsumen yang berbelanja di Matahari Departement Store Solo Grand Mall. Variabel yang diteliti mencakup promosi penjualan, tampilan toko, dan pembelian impulsif. Data primer dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan metode Structural Equation Modeling-Partial Least Square (SEM PLS) serta SmartPLS 4.0. Hasil penelitian mengungkapkan bahwa promosi penjualan dan tampilan toko memiliki pengaruh positif dan signifikan terhadap pembelian impulsif.

Sarcopenia is a progressive degenerative condition characterized by a decrease in muscle mass, strength, and musculoskeletal function, affecting the quality of life of the elderly. This activity aims to screen for vitamin D and educate the elderly about sarcopenia. Community service activities were carried out in nursing homes, involving education and screening of vitamin D levels. The results showed that the majority of respondents were women (79.6%) with an average age of 74.05 years. Most respondents experienced vitamin D deficiency, with 87.1% deficient, 3.2% adequate, and only 9.7% having good levels, with it being found that more women experienced vitamin D deficiency than men. Education regarding the importance of vitamin D and preventing sarcopenia is provided through outreach sessions and poster media. This activity emphasizes the importance of early detection and comprehensive intervention including physical exercise, proper nutritional intake, and lifestyle modification to prevent sarcopenia and improve the quality of life of the elderly. Community-based interventions are needed to address vitamin D deficiency and promote musculoskeletal health in the aging population.