This research aims to find out how leadership style and organizational culture influence the performance of the management of the Student Activity Unit of the Institute for the Scientific Study of Faithful Students, Makassar State University (UKM LKIMB UNM) for the 2022-2023 period. The total population and sample used was 43 administrators. Data collection was carried out using observation and questionnaires. The data analysis technique carried out was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 26. The results of this research show that leadership style partially has a negative and significant influence on management performance. Meanwhile, organizational culture has a positive and significant influence on management performance. The leadership style and organizational culture simultaneously have a significant influence on management performance.

This research is motivated by the low performance of employees which can be seen from the quality and quantity of work that is still not in accordance with the planning. The low performance of employees is thought to be influenced by ineffective communication, low employee commitment, and organizational culture that is still not conducive. The purpose of this study is to determine how communication affects organizational performance, how commitment affects organizational performance, how organizational culture affects organizational performance, and how communication, commitment and organizational culture together affect organizational performance. The method used in this study uses a quantitative descriptive method. To analyze it, statistical correlation and multiple regression test data analysis was used using SPSS version 22.00. The results of the study obtained provide the conclusion that communication has a positive and significant effect on organizational performance, commitment has a positive effect on organizational performance, organizational culture has a positive effect on organizational performance and communication, commitment and organizational culture together affect organizational performance.

This research is motivated by the low communication skills, the slow development process in villages throughout Purwaharja District is thought to be caused by the low skills of village officials throughout Purwaharja District. The ability here is seen from their daily performance which is sometimes unable to keep up with the demands of technological progress, or is also caused by their low level of education and work experience. The purpose of this study is to determine how communication skills affect village development, how the quality of village government officials' human resources affects village development, and how communication skills and the quality of village government officials' human resources together affect village development. The method used in this study uses a quantitative descriptive method. To analyze it, correlation and multiple regression statistical test data analysis was used using SPSS version 22.00. The results of the study obtained provide the conclusion that communication skills have a positive effect on village development, the quality of village government officials' human resources have a positive and significant effect on village development, and communication skills and the quality of village government officials' human resources together have a positive effect on village development.
 

This study aims to obtain an overview of the community empowerment model through cash-intensive work policies in village development. This study uses a descriptive method with a qualitative approach. The informants in this study were 12 people consisting of 4 Village Government members, 4 BPD members, and 4 community elements. In this study, the method used was a descriptive method or descriptive survey. The researcher used research procedures, namely: (1) orientation stage, (2) exploration stage, and (3) member check stage. The researcher used data processing and analysis techniques in a qualitative approach, namely: data review, data reduction, compilation of units and categories, checking the validity of data, and data interpretation. The results of the study indicate that: 1) Community empowerment in Banjar District Village, Banjar City is carried out by involving the community and village community institutions from development planning, development implementation and evaluation of development results; 2) Villages in Banjar District, Banjar City do not implement the cash-intensive work policy which is one of the priorities for the use of village funds in accordance with the provisions of laws and regulations, because the benefits and impacts are not as expected; 3) The objectives of village development through the cash-intensive work policy cannot be achieved.

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..

This research aims to test how much influence Organizational Culture and Transformational Leadership Style have on the Performance of Employees of the Highways and Construction and Spatial Planning Department of West Sumatra Province with Work Motivation as an Intervening Variable. The sample in this study amounted to 53 respondents. The population in this study were 53 employees who worked in the West Sumatra Provincial Development and Development Agency for Works and Spatial Planning in 2021/2023. The results of this research are (1) There is a positive and significant influence between organizational culture on work motivation at the Department of Highways, Cipta Karya and Spatial Planning of West Sumatra Province (2) There is a positive and insignificant influence between Transformational Leadership Style on Work Motivation at the Department of Highways Cipta Karya and Spatial Planning of West Sumatra Province (3) There is a positive and insignificant influence between Organizational Culture on Employee Performance at the Department of Highways Cipta Karya and Spatial Planning of West Sumatra Province. (4) There is a positive and insignificant influence between Transformational Leadership Style on Employee Performance at the Cipta Karya Highways Service and West Sumatra Province Spatial Planning. (5) There is a positive and significant influence between Work Motivation on Employee Performance at the Cipta Karya Highways Service and West Sumatra Province Spatial Planning Service. (6) There is a positive and significant influence between Employee Performance on Employee Performance through Work Motivation at the Department of Highways, Cipta Karya and Spatial Planning of West Sumatra Province. (7) There is a positive and insignificant influence between Leadership Style Transformational on Employee Performance through Work Motivation at the Department of Highways, Cipta Karya and Spatial Planning of West Sumatra Province.

This study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ? 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.Keywords: Environmental Performance, Environmental Disclosure, Leverage, ProfitabilyThis study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ? 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.

Tourism development in Aceh Tengah Regency has great potential to become a leading tourist destination, especially with the natural beauty of Danau Laut Tawar and the richness of local culture. The Tourism Office of Aceh Tengah Regency has implemented various strategies, including the empowerment of local communities, infrastructure improvements, and tourism promotion. However, significant challenges remain in the development of this sector, such as the lack of land legality documents, limited supporting facilities, and low creativity in the creative economy products. Based on the research, development focusing on community empowerment through training, improvements in physical and social infrastructure, and strengthening collaboration between the government, private sector, and local communities can enhance tourism appeal and provide positive economic impacts. In the future, community-based and sustainable tourism development will be the key to creating an environmentally friendly and sustainable destination. Through more coordinated strategic efforts, it is expected that the tourism sector in Aceh Tengah can grow rapidly and contribute to regional development.

Analysis of the Impact of Technology, Information and Communication (ICT) in Improving Employee Performance at the Republic of Indonesia Civil Servant Cooperative (KPRI) "Bung" LLDIKTI Region IX Sulawesi. Thesis for the Management Study Program at the Indonesian Education Institute of Management Science College (STIM-LPI) Makassar. Supervised by Dr. Milka Pasulu, S.E., M.Si and Dr. Yusram Adi, S.E., M.Sc This research aims to determine the impact of information and communication technology (ICT) in improving employee performance at the Republic of Indonesia Civil Servant Cooperative (KPRI) "Bung" LLDIKTI Region IX Sulawesi. This research was conducted using data collection through direct observation and interviews; The data collection methods used were interviews and direct observation. is based on qualitative data, where this research is subjective. The sample in this study was the administration section, and the manager of the Republic of Indonesia Employees Cooperative (KPRI) "Bung" LLDIKTI Region IX Sulawesi. The data analysis methods used are narrative analysis and discourse analysis.  The results of this research show that information and communication technology (ICT) has a significant impact on improving employee performance.