Performance implementation is a key component of human resource management that not only plays a role in achieving organizational goals but also directly influences employee attitudes and behavior. This study aims to analyze how performance implementation affects job satisfaction and employee motivation. A quantitative method was used by distributing questionnaires to 32 employees at an institution. The analysis results indicate that performance implementation significantly influences both job satisfaction and work motivation. These findings emphasize the importance of fair and participatory performance evaluations in boosting employee morale and loyalty to the organization.

This study aims to analyze the service quality at Ketapang Urban Aquaculture (KUA), a mangrove ecotourism area in Tangerang Regency, using the Servqual theory encompassing five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. This qualitative research utilized primary data from in-depth interviews with KUA management and secondary data from relevant literature. The findings indicate that physical facilities, such as trekking paths and informative signs, enhance visitor comfort. Educational programs run on schedule, and the complaint system effectively addresses visitor concerns. Friendly and well-trained staff provide a sense of safety and a positive tourism experience. However, challenges remain in optimizing sanitation facilities and digital promotion. The study concludes that KUA's service quality meets expectations, supporting sustainable ecotourism.

Human resource development and empowerment are key elements in enhancing the effectiveness and efficiency of HR management performance in today’s competitive era. This study aims to examine the extent to which HR development and empowerment influence HR management performance improvement. Using a descriptive-qualitative approach, the study explores the relationship between training, competency development, employee involvement, and managerial performance within organizations. Literature review findings indicate that investing in HR development significantly enhances productivity, loyalty, and the quality of HR management.

An Employee Attendance And Data Management System Based On Rfid Technology And Api Communication Has Been Successfully Developed And Tested With Satisfactory Results. The Problem Faced Is The Weakness Of Traditional Attendance Methods Which Are Susceptible To Human Error And Time Consuming, Hampering The Productivity And Effectiveness Of Company Operations. The Aim Of Developing This System Is To Increase Efficiency And Accuracy In Recording Employee Attendance. The Method Used In This Research Is The Waterfall Method, Which Includes The Stages Of Requirements Analysis, System Design, Implementation, Testing And Maintenance. At The Needs Analysis Stage, Identification And Documentation Of The Desired Attendance System Requirements Are Carried Out. The System Design Phase Involves Designing The Hardware And Software Architecture, Including The Use Of Rfid With Components Such As The Esp8266, Buzzer, And Rc522 As Well As Integration With The Server Via Api. Implementation Is Carried Out By Developing Hardware And Software According To The Design That Has Been Created. Testing Is Carried Out On Hardware Components To Ensure Function According To Specifications And Hardware-Software Integration To Ensure Smooth Communication Without Delays Or Loss Of Data. Business Logic Testing Ensures The System Detects Absences And Performs Automatic Salary Deductions According To Company Policy. The Data Export Module Was Developed To Export Attendance, Member, Division And Salary Data To An Excel File With The Appropriate Format. The Results Show That The Hardware Components Function Well, Able To Read And Send Rfid Data To The Server Accurately. Hardware And Software Integration Via Api Runs Smoothly, Enabling Real-Time Two-Way Communication. Business Logic Testing Shows That The System Can Detect Employee Absences And Perform Automatic Salary Deductions With High Accuracy. The Data Export Module Proved Effective, Allowing Users To Export Data To An Excel File In An Easily Accessible Format For Further Analysis Or Reporting. The Conclusion Of This Research Is That The Employee Attendance And Data Management System Based On Rfid And Api Technology Has Been Proven To Increase Efficiency And Accuracy In The Employee Attendance And Attendance Management Process. This System Offers A Modern And Effective Solution Compared To Traditional Attendance Methods, Providing Significant Flexibility And Ease Of Access. The Implementation Of This Technology Makes An Important Contribution In The Field Of Human Resource Management, Optimizing Productivity And Operational Effectiveness Of The Company.

The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.