The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todetermine the resources consumed by each activity. Using these equations, it is easy to update the modelby adding an additional activity. This simplification would allow the multiplication of the activities to betreated without presenting difficulties in the distribution of resources. In fact, what we have here isclearly an "autonomous method of equivalence" that uses working time as a unit of equivalence. Themain objective of our concerns is to identify the determinants of the time required to start, perform andcomplete medical procedures in an ambulatory clinic organized in 15 medical offices. As a reaction to thecriticisms of some authors regarding the difficulty of measuring time for establishing the time drivers ofthe TD-ABC method, in the scientific approach carried out we tried to model the activity times with thehelp of the multiple regression model. We believe that the values ??estimated and obtained with the help ofthe Automatic Linear Modeling factor analysis model eliminate the imperfection of the TD-ABC methodhighlighted by the authors S. Hoozée et al (2009) regarding subjectivity and instability in themeasurement of activity times.

This study aims to determine the effect of price and trust on consumer satisfaction in J&T Express delivery services in Kediri City. This type of research is quantitative research. The data for this study were obtained through primary and secondary data. The population in this study were consumers of J&T Express in Kediri City. The sample in this study was 100 consumers with the sampling technique using accidental sampling. The analysis techniques used were validity testing, reliability testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of the study showed that the partial t-test results of the price and trust variables influenced consumer satisfaction. The results of the simultaneous F-test showed that price and trust influenced consumer satisfaction.

Human Resources (HR) are an essential asset in an organization or company, as they encompass individuals with the skills, knowledge, and competencies needed to achieve organizational goals. Conflict management, organizational learning, and effective communication are the main pillars of HR management. Conflict management plays a role in transforming potential friction into opportunities for creative solutions, maintaining harmony, and improving team productivity. Organizational learning enables individuals and organizations to grow, adapt, and face new challenges with continuously evolving knowledge. Meanwhile, effective communication acts as a bridge that connects vision, mission, and actions, ensuring all elements of the organization move in alignment toward shared goals. CV. XYZ Surabaya is a company engaged in the supply and distribution of electrical equipment. Finding the right human resources for this organization is not an easy task. One of the company’s primary objectives is to improve employee performance, as improved employee performance is directly proportional to enhanced organizational performance. Based on the research findings, the t-test (partial) and f-test (simultaneous) analysis revealed that the variables of conflict management, organizational learning, and communication have a significant impact, both partially and simultaneously, on employee performance at CV. XYZ Surabaya.

Al-Murtadlo Islamic Boarding School Ponjong Gunungkidul is an Islamic-based educational institution that not only emphasizes religious education, but also develops the non-academic achievements of students. This research aims to determine the management of student development in developing non-academic potential, such as martial arts, MTQ, sports and arts. This research uses descriptive qualitative research methods with data collection techniques using observation, interviews and literature study. The collected data was analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. (Zulfirman, 2022) It was found that coaching was carried out through three main stages: talent and interest selection, ability grouping, and intensive training. Supporting factors include professional trainers, adequate infrastructure and effective time management. The non-academic achievements achieved by students reflect character formation, such as responsibility, discipline and cooperation. In addition, the integration of religious education and non-academic development makes a significant contribution to the formation of a generation of students who are spiritually and socially competent. This Islamic boarding school is an ideal example of an Islamic educational institution that is responsive to the needs of modern society.

Fraud in the government sector is a serious issue that can threaten the stability and efficiency of governance. This study aims to analyze the role of internal government auditors in mitigating fraud risk. The method used is a literature review with a qualitative descriptive approach, examining 10 relevant journals. The results indicate that internal auditors play a crucial role in detecting and preventing fraud by thoroughly examining internal control weaknesses and utilizing modern technology such as Whistleblowing Systems. The effectiveness of internal audits is supported by strong leadership and high awareness of fraud risks, as well as appropriate structural reform policies. The study concludes that effective internal auditing is essential in enhancing transparency and accountability and recommends the need for comparative analysis across regions to evaluate the diversity of internal audit practices. Additionally, further research is needed to explore the impact of information technology and Whistleblowing Systems in fraud prevention, as well as the role of leadership and organizational culture in supporting the internal audit function.

Indonesia is a country with diverse culture and tourism. The rapid development of technology causes changes. Sukaraja village has religious tourism potential which has not been utilized optimally through social media.  The BATU GOONG Cultural Heritage Site and its MSME actors are one of the main attractions, but have not utilized platforms such as Instagram, TikTok, Facebook and Twitter for promotion. Therefore, there are three stages of activity plans which include training on creating social media accounts, tourism and MSME digitalization seminars, as well as developing Instagram and Facebook content. These three stages aim to increase the promotion of Batu Goong religious tourism so that there will be an increase in visitors.

This study aims to analyze the influence of Green Human Resources Management and Green Innovation on Business Sustainability. The Green Human Resources Management approach includes recruitment, training, performance appraisal, and compensation practices oriented towards environmental conservation. Meanwhile, green innovation focuses on the development of environmentally friendly products, processes, and business models. The sampling technique used is purposive sampling with a total of 100 respondents. Data collection was carried out using an online questionnaire after testing validity and reliability. The analysis in this study employs SEM-PLS. The results indicate that Green Human Resources Management does not have an effect on Business Sustainability. In contrast, Green Innovation has a significant positive effect on Business Sustainability. The implementation of enhanced green innovation has been proven to increase operational efficiency and strengthen the company's image as an environmentally conscious business. This study emphasizes the importance of integrating human resource management and environmentally friendly innovation to achieve better business sustainability

This study aims to analyze the business operations of LDR Café by examining the production, sales, and financial aspects. Given the increasingly competitive culinary industry, this study uses a field research methodology that includes observation, questionnaires, and documentation to collect primary and secondary data. The findings of the analysis indicate that non-financial factors, location, building materials, technology, and production processes are important things to consider. The marketing aspect also shows good potential with a significant increase in sales. In terms of finance, this business has been running along with the age of the project for seven years. The suggestions given include the development of more modern production technology, expansion of marketing distribution, and preparation of more detailed financial reports to monitor business performance. This study is expected to provide insight for culinary entrepreneurs in optimizing their businesses amidst tight competition.

The development of the MSME culinary industry is currently increasing, because culinary is a daily need for society. However, along with the development of the culinary era, it has not only become a consumer product, but now culinary has become a lifestyle for people. This research aims to determine the influence of entrepreneurial competence on the performance of Kertabumi Karawang MSMEs. This research uses quantitative research. The data collection techniques used are questionnaires, interviews, and observation of conditions at the research site. Testing the hypothesis in this research uses simple regression analysis. The results of this research show that competency has a significant positive effect on MSME business performance, increasing HR competency is a key strategy for improving MSME performance in the Kertabumi Karawang Center. Implementing competency improvement programs can help MSMEs become more competitive in local and regional markets.

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.