ABSTRAK
Artikel ini bertujuan untuk menganalisis peran infrastruktur dalam mendukung pertumbuhan ekonomi dan pembangunan di Kota Palembang, dengan fokus pada dampak infrastruktur terhadap sektor-sektor ekonomi utama dan kesejahteraan masyarakat setempat. Penelitian ini didasarkan pada studi literatur yang melibatkan tinjauan berbagai artikel, laporan pemerintah, dan penelitian terkait untuk mengumpulkan informasi tentang perkembangan infrastruktur dan pertumbuhan ekonomi di Kota Palembang. Analisis data sekunder dilakukan untuk mengidentifikasi tren dan dampak infrastruktur pada pembangunan ekonomi. Artikel ini membahas sejarah pembangunan infrastruktur di Kota Palembang dan menyoroti perkembangan terkini dalam sektor transportasi, energi, dan teknologi informasi. Hasil analisis menunjukkan bahwa pembangunan infrastruktur di Kota Palembang memiliki peran yang signifikan dalam hal terjadinya peningkatan pertumbuhan ekonomi serta kesejahteraan masyarakat. Dengan adanya peningkatan aksesibilitas dan konektivitas telah mendorong investasi, pertumbuhan sektor-sektor ekonomi, dan peningkatan pendapatan penduduk.

 This Final Report aims to assist the company in calculating and compiling reports on the cost of production, considering its significance in the progress of CV Gerai Seni Konveksi. The data used is primary and the object includes the calculation of the cost of production for orders for shirts, sports t-shirts and PDl vests. From the data obtained, problems were found at CV Gerai Seni Konveksi Palembang, namely the lack of proper classification of the elements of the cost of production. Apart from that, the company has not allocated depreciation costs for electricity and equipment, and has not calculated the cost of production carefully. Based on this, the author suggests that companies classify the elements of cost of production accurately, including raw materials, labor costs, depreciation of electricity costs, and depreciation costs of machinery and equipment into a cost calculation that reflects the actual costs.

Successful companies will always practice logistics, supply chain and inventory management in order to reduce costs and provide services and operational effectiveness. Logistics in the current state of business coordinates and integrates all physical and non-physical movements and unites them with the organization, as well as information aspects. This study aims to analyze the impact of corporate logistics management which includes transportation, warehousing, packaging, inventory and information management to improve efficiency and effectiveness. Reducing the cost of each logistics activity will affect the total cost burden and improve company performance. This article will determine and define what logistics activities are key to the success of the company. Empirical research is based on articles that have been adapted and abstracted and become hypotheses that are generally understood after validation and proven by the results of the findings in these articles. Adequate inventory, storage, warehousing, transportation and information management are the main keys that logistics managers should practice to reduce the overall cost of the company. These findings include the affirmation of the need for logistics managers to optimally manage all logistics activities in order to achieve cost reduction, service improvement and operational effectiveness.

This research aims to analyze the differences in Debt to Asset Ratio, Debt to Equity Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk. The population in this study was 19 years old, while the sample used was 10 years old. The statistical tool used is SPSS V 26 with the Independent Sample Test. The results of this research show that there is no significant difference in Debt to Asset Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk and There is a significant difference in Debt to Equity Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk.

The occurrence of employee decline and increase is not solely attributed to the employees themselves. Hence, this indicates the need for further research on the organizational culture, training, and  job motivation at PT. Kenbry Marmer Pratama in Tangerang City. The objective of this study is to determine the influence of culture, training, and job motivation on the work productivity of employes at PT. Kenbry Marmer Pratama  in Tangerang City. The research method employed is quantitative. The population in this study consists of all employees at PT. Kenbry Marmer Pratama in Tangerang City. The sample in this study is a saturated sample, comprising 35 respondents. The results of this study indicate that organizational culture does not have a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City. However, training has a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City. Additionally, job motivation also has a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City.

Financial Management in Indonesia has undergone many changes or improvements along with the spirit of government financial management reform. It is  marked by the issuance of financial regulations and its derivatives. The problem that exists until now is the difficulty to determine benchmarks that can be used to measure the performance of government agencies comprehensively through budgets that have been prepared. Human Resource Competence is one of the important factors that can determine the successful implementation of a financial management system in each Regional Device Work Unit / Agency so that improving the quality of human resources managers is something that must be implemented. For this reason, research is needed that can explain the relationship between the Influence of Human Resources and budget participation both partially and simultaneously on performance at the Road Testing And Motor Vehicle Certification Center. The study was conducted with a causal associative method with the aim of finding out the relationship between two or more variables and the time dimension of this study is a cross sectional involving many data samples at a time. For data collection techniques using questionnaire techniques to 50 (fifty) people. The results of the study concluded that at the Road Testing and Motor Vehicle Certification Center for HR Variables and Budget Participation partially and simultaneously significantly affect satker performance and variable budget participation affects performance both significantly and positively.

Petugas Aviation Security (AVSEC) masih sering menemukan barang bawaan penumpang yang termasuk barang berbahaya (Dangerous Good) berupa seperti pisau, parang, silet, korek gas, sendok garpu, power bank yang melebihi batas, kerang laut, pasir phink, dan biota laut dalam kategori Prohibited Item. Penelitian ini menggunakan metetode kualitatif untuk memahami fenomena tentang apa yang dialami oleh subjek penelitian misalnya perilaku, persepsi, motivasi, tindakan dan lain lain secara holistic dan dengan cara deskripsi dalam bentuk kata – kata dan bahasa, pada suatu konteks khusus yang alamiah.
Hasil peneliti ini menunjukan bahwa 1) Sistem Kerja Aviation Security (AVSEC) di Bandar Udara Komodo Labuan Bajo Nusa Tenggar Timura dalah dengan menggunakan sistem shift kerja yaitu pagi, siang dan malam, 2) peralatan pendukung Sangat mempengaruhi petugas Aviation Security (AVSEC) untuk menjamin keselamatan dan  kemananan penerbangan diamana pemeriksaan dilakukan dengan menggunakan alat bantu mesin X-Ray, Walk Through Metal Detector (WTMD), dan Hand Hekd Metal detector (HHMD). Tujuan dilakukan pemeriksaan menggunakan alat bantu agar mencegah terjadinya kecelakaan 3) untuk menangani keamanan dan keselamatan penerbangan yang harus dilakukan petugas Aviation Security (AVSEC) dengan melakukan pemeriksaan yang ketat terhadap penumpang dan barang yang masuk di wilayah Bandar Udara Komodo Labuan Bajo untuk mencegah terangkutnya barang yang dilarang dan berbahaya serta dapat dipergunakan untuk mengancam keselamatan dan keamanan.

This study aims to determine: (1) the effect of the level of understanding of accounting on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The influence of the role of internal audit on the quality of the financial statements of the local government of the Mentawai Islands Regency.
 
This type of research is causative research. The population is 15 Regional Apparatus Work Units (SKPD) of the Mentawai Islands Regency. The sampling technique is the total sampling method. Techniques Data analysis using multiple linear regression.
 
The results showed that: (1) The level of accounting understanding had a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The role of internal audit has a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency.
Suggestions in apat continue to be improved. (2) The next research can expand the research variables by adding the variables of this research, namely: (1) For government agencies it is better to conduct a review of the understanding of accounting, as well as the role of internal audit in making financial reports so that the quality of financial reports from the government and other.

This study aims to examine the effect of return on assets, earnings per share, and net profit margin on stock prices. This research uses quantitative methods. The population of this study uses mining sub sector companies listed on the Indonesia Stock Exchange in 2019–2021. The proxy used to measure stock prices is the test of return on assets, earnings per share, and net profit margin on stock prices. The analytical method used in this study uses multiple linear regression analysis using the SPSS version 25 tool. This type of research uses secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange in 2019–2021. The results of the research return on assets (ROA), earning per share (EPS) and net profit margin (NPM) together have a significant positive effect on stock prices.

Kaizen is one of the company's strategies in increasing business productivity. In addition to being related to production management, kaizen is also related to human resource management. This can be in line with increase in employee performance. The implementation of kaizen on the factors of improving employee performance can not necessarily be done instantly, there needs to be a thorough adaptation that takes a long time to implement. In case, the researchers try to examine "Kaizen and its Implementation of Factors That Improve Company Employee Performance" through literature studies from various sources such as articles, books, and scientific journals. It was found that there are various point of performance improvement in the implementation of kaizen in a company. Not all factors can match one company to another. The implementation of kaizen that not all can be applied to the company also requires adjustments. This research is expected provide knowledge about kaizen & employee performance for all readers.