This study aims to analyze the effect of work stress and workload on employee performance at CV. Kurnia Laut Biru. This type of research is quantitative. The population studied was all employees of CV. Kurnia Laut Biru, Jombang Regency, totaling 35 employees. The sampling technique used saturated sampling, which means that all members of the population were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 29 program. The hypothesis testing used was the partial significance test (t-test) and the simultaneous significance test (f-test). The results of the study concluded that: work stress has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, workload has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, And together, work stress and workload significantly affect employee performance at CV. Kurnia Laut Biru, Jombang Regency.
 
 
 

Human Development Index or HDI and Economic Growth in the Regency/City of Banten Province needsto be studied whether the Human Development Index and Economic Growth have influence or not. the studied variable are Independent Variable HDI and Dependent Variable Economic Growth . The research methods used is quantitative method using document data from Central Statistics Agency (CSA) with some literature review. The result showed that HDI had no significant effect on Economic Growth. Where if there is a decrease in the Human Development Index, it can’t be confirmed that it will reduce Economic Growth in Banten Province.
 
Keywords: HDI, Economic Growth, Banten

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.

Abstract. This study aims to find out and analyze whether there are differences in financial performance before and after Covid-19 at Primkop Kartika Wira Yudha Mechanical Brigif 16/Wira Yudha in the 2018-2021 period.
The sampling technique in this research is to use the technique of collecting financial report data documentation. Sampling in this study is the financial statements of Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data obtained through interviews and documentation. The data analysis technique used is quantitative descriptive analysis, difference test and Wilcoxon test. The financial ratios used are Current Ratio, Quick Ratio, Cash Ratio, ROA and ROE.
The results of the study indicate that there is no significant difference between the Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5) before and during the Covid-19 pandemic. This is because the company is still effective in managing company assets during the Covid-19 period and can still generate net profit for the cooperative
 
Keywords: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5)
 
Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan kinerja keuangan sebelum dan setelah adanya Covid-19 pada Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha pada periode 2018-2021.
Teknik pengambilan sample dalam penelitian ini adalah menggunakan teknik pengumpulan dokumentasi data laporan keuangan. Pengambilan sample dalam penelitian adalah laporan keuangan Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data diperoleh melalui wawancara beserta dokumentasi. Teknik analisis data yang digunakan adalah Analisis Deskriptif Kuantitatif, Uji Beda dan Uji Wilcoxon. Rasio keuangan yang digunakan adalah Current Ratio, Quick Ratio, Cash Ratio, ROA dan ROE.
Dari hasil penelitian menunjukkan bahwa tidak ada perbedaan secara seignifikan antara Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5) sebelum dan saat pandemi Covid-19. Hal ini disebabkan karena perusaahan masi efektif dalam mengelola aset perusaahan di masa Covid-19 dan juga masih dapat menghasilkan laba bersih pada koperasi.
Kata kunci: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5)

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

Baro Gebang Beach has great potential to develop as a sustainable tourism destination. The main challenge in resource management is combining economic growth with environmental conservation. Fintech is present as an innovative solution to support tourism development in this area, by providing access to capital, community-based funding, and increasing operational efficiency. Through P2P lending, local craftsmen in Baro Gebang Beach can expand their businesses, create new jobs, and increase income. This literature review emphasizes the importance of digital literacy and cross-sector collaboration in creating an inclusive and sustainable tourism ecosystem.

Micro, Small and Medium Enterprises are one of the most important pillars of the economy in Indonesia. MSMEs contribute significantly to Gross Domestic Product, employment, and regional development through income equality. This study attempts to obtain relevant answers regarding the strategic role of MSMEs in sustainable economic development in Indonesia, as well as the obstacles faced by this sector. Despite the government's role in sustainably encouraging MSMEs, this study shows that MSMEs still have difficulty accessing capital, government policies, and digitalization. This study uses a descriptive method to identify data that produces a good understanding of the factors that build the success of MSMEs. The results of the study show that the contribution of MSMEs to GDP is around 61.07%, employing 97% of the total number of jobs, namely MSMEs are quite important for the government and other stakeholders in supporting the role of MSMEs in inclusive and sustainable economic development.

Based on the fundamental aspects of people's living standards, the measure of progress in human development is called the Human Development Index. As the basis for the development structure of a region, the Human Development Index (HDI) is the most significant benchmark or parameter. The purpose of this study is undoubtedly to ascertain whether poverty in DKI Jakarta Province is influenced by the Human Development Index (IPM) variable. To achieve the research objectives, tests were conducted using simple regression analysis and quantitative techniques. The test results show that poverty in DKI Jakarta Province is significantly affected by the Human Development Index (HDI) because the significance value is less than 0.05. Because the value of determination, or R2, is close to 1, and some of the other influence values are influenced by other variables that have not been analyzed or researched, the value of the results of the Variable Human Development Index (HDI) test has a strong positive influence on poverty in DKI Jakarta Province.
 

Pandemi covid-19 telah menghadirkan berbagai tantangan khususnya bagi pelaku UMKM. Pergeseran cara melakukan pemasaran offline ke online nampaknya memaksa UMKM untuk dapat mengikuti perubahan tersebut. Saat ini, berdasarkan data Kementerian Koperasi dan UKM baru sekitar delapan juta pelaku usaha atau 13% dari seluruh UMKM yang mampu memanfaatkan teknologi informasi dalam bisnisnya. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan digital marketing yang dilakukan oleh Bakmi Tando 07 dan apa kendala yang dihadapi saat menerapkan digital marketing. Penelitian ini menggunakan metode kualitatif dengan menggunakan wawancara terstruktur, wawancara mendalam, dan observasi terhadap pelaku usaha. Hasil penelitian menunjukkan bahwa pemanfaatan digital marketing dilakukan dengan memposting produk di media sosial seperti Facebook, Instagram, dan status Whatsaap. Selain itu juga membangun kemitraan dengan Go-Food, Grab-Food, dan Shopee-Food untuk menambah platform pemasaran produk secara digital dan kemudahan dalam pesan-antar makanan. Kendala yang dihadapi dalam menerapkan digital marketing adalah koneksi internet yang tidak stabil, keterlambatan dalam pengiriman, serta masalah internal karena kurangnya SDM akibat pesanan yang banyak karena promosi di media sosial.

Penelitian ini bertujuan untuk mengetahui Pengaruh Kejelasan Sasaran Anggaran (X1) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y), Pengaruh Penerapan Akuntansi Sektor Pubik (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah  (Y). Pengaruh secara simultan Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik  (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y).
Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran (X1) tidak berpengaruh signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 1,033 < 1,669 dan nilai signifikasi t sebesar 0,306 > 0,05. sedangkan Penerapan Akuntansi Sektor Publik (X2) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,657 > 1,669 dan nilai signifikasi t sebesar 0,000 < 0,05. Setelah itu, Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik (X2), berpengaruh secara simultan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan   sebesar 36,903 > 2,75. dan nilai signifikasi F sebesar 0,000 < 0,05.