This study aims to determine the factors that influence the achievement of the Budget Implementation Performance Indicator (IKPA) value of the Work Unit in the Medan II KPPN Work Area. The Budget Implementation Performance Indicator (IKPA) is an indicator set by the Ministry of Finance as BUN which is used as a measure and reflects the performance of the work unit on the quality of budget planning, the quality of budget implementation and the quality of budget implementation results. This study aims to determine what factors influence the achievement of the IKPA value in the work unit at the Medan II KPPN. This research method uses a quantitative approach with primary data through the distribution of questionnaires to employees who play a role in the achievement of the Satker IKPA, namely PPK, PPSPM, Treasurer, Budget Operator and Commitment/Payment Operator. The study population consisted of 170 Work Units, while the sample of this study was 200 respondents conducted in 40 Work Units in the Medan II KPPN work area with the criteria of Work Units that obtained IKPA value achievements in the sufficient and less categories for the 2022 to 2024 budget years. Hypothesis testing used analysis with the help of SmartPLS 4. The results of the study showed that transparency, organizational commitment, human resource competence, government regulations and coordination had a positive and significant effect on the achievement of IKPA values. This finding confirms the importance of transparency in state financial management accompanied by organizational commitment, increasing human resource competence, compliance with government regulations and increasing coordination between Work Units and Medan II KPPN which play a role in increasing the achievement of IKPA values ??of Work Units

This study systematically reviews the influence of intellectual capital (IC) on firm value among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The mining industry, typically capital-intensive and asset-heavy, is undergoing transformation as intangible assets such as knowledge, innovation, and organizational capabilities become critical for sustaining competitive advantage. The central research problem concerns how and to what extent IC—measured through human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE)—affects firm value, particularly as reflected in Tobin's Q. This paper aims to synthesize findings from recent empirical studies to determine whether IC contributes significantly to market-based valuation in the mining sector. Using a systematic review approach, the study selects peer-reviewed literature applying quantitative methods, especially panel data regression models employing the VAIC™ framework. The results consistently indicate that IC positively impacts firm value, with HCE and CEE emerging as dominant drivers, while SCE shows varied effects. The findings support the Resource-Based View (RBV) theory, suggesting that IC components represent unique, valuable, and hard-to-imitate resources. The synthesis highlights that although mining firms are still adapting to intangible value drivers, those investing in human capital and capital efficiency enjoy higher valuations. The paper concludes that intellectual capital should be an integral part of strategic management in mining firms to sustain growth and investor confidence. Future research should include cross-sectoral and longitudinal analyses for broader generalizability.