Puskesmas Barengkrajan is a Puskesmas located in the west of Sidoarjo Regency and is located in Barengkrajan Village, Krian District. Puskesmas Barengkrajan as the spearhead of basic health services, continues to strengthen efforts to increase awareness, willingness, and ability to live healthy people in their work areas. Supported by qualified health workers, this puskesmas is ready to serve the community. Even to facilitate and speed up services, the Sidoarjo Regency Health Office has prepared an Auxiliary Health Center in Punokawan village and service assistance activities at posyandu, polindes, poskestren, and Poskesdes. This study aims to determine the influence on Internal Communication and Total Quality Management to Improve the Performance of Employees of Puskesmas Barengkrajan, Krian, Sidoarjo. The number of samples used in this study was 40 paramedics with the saturated sample method. The data analysis technique used is simple linear regression analysis. The results of this study show that internal communication and total quality management variables have an influence on employee performance. With the results obtained, the Internal Communication variable has a significant effect on Total Quality Management. The variable of Total Quality Management affects Employee Performance. Internal Communication variables affect Employee Performance.
 

This research aims to determine the application of environmental accounting in terms of the Triple Bottom Line theory. In this research the researcher used qualitative research by obtaining data through direct interviews at Pt Teknindo Geosistem Unggul. This research provides in-depth insight into the effectiveness of implementing triple bottom line-based environmental accounting in integrating critical aspects in existing environmental cost activities at Pt Teknindo Geosistem Unggul.
 

Abstrak: Penelitian ini melatar belakangi dalam membangun sistem informasi pengelolaan surat masuk dan surat keluar yang dapat menyampaikan informasi secara detail, singkat dan jelas, mudah dimengerti dan dipahami dengan tampilan yang menarik. Membangun sistem informasi pengelolaan surat masuk dan surat keluar sesuai dengan prosedur proses pengelolaan surat masuk dan surat keluar pada kantor gunung melayu estate. Pengambilan data secara langsung, dan observasi langsung, yaitu mengamati langsung ke lapangan untuk mengetahui dan mempelajari permasalahan yang ada di perusahaan tersebut yang erat kaitnya dengan objek yang diteliti. Studi Literatur (Studi Pustaka) Selain pengambilan data secara langsung, demi tercapainya tujuan pembangunan website sehingga memenuhi kriteria pembangunan website yang baik dan sistematik, maka penyusun juga melakukan studi literatur. Studi Literatur merupakan penelitian dengan mengumpulkan bahan-bahan pustaka yang mendukung dalam pendefinisian masalah melalui buku-buku dan internet yang erat kaitnya dengan permasalahan. Sehingga penelitian ini dibuat untuk memanfaat sistem informasi surat masuk dan surat keluar untuk menimalisir resiko kerusakan terhadap informasi surat masuk dan surat keluar serta mempermudah petugas dalam pembuatan laporan

This research aims to analyze the calculation of PPh Article 21 on bonuses in determining the PPh payable to employees. In determining bonuses, this often causes dissatisfaction among employees because the bonus amounts are unequal. So a method is needed to determine the bonus, the SAW method is the approach used because this approach ranks employees based on their assessment and weighting of criteria with the results in the form of a ranking. The results of this ranking will later determine the employee's bonus. The sampling technique used purposive sampling, and research data was collected through documentation and interviews. The results show that the use of the SAW method provides employee assessments for calculating bonuses in accordance with existing assessments and criteria, and the results are different from before. so that the tax income owed by employees will depend on the amount of bonus received by each employee after using the SAW method and the applicable PPh Article 21 rates.

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

This research is entitled "English Teachers' Perceptions of Independent Learning Curriculum Development". This aims to find out and understand teachers' perceptions of the current development of the independent curriculum and also whether there are any obstacles from both teachers and students, as well as what their hopes are for the future curriculum. This study uses a qualitative method. By interviewing several English teachers and there is some data related to the teachers who have been interviewed, I can conclude that the development of the independent curriculum has been quite helpful in several aspects, but teachers cannot give one hundred percent in implementing the independent curriculum at this time because the current curriculum is still just being implemented.
 

Shopee PayLater is a form of fintech that allows users to shop online by delaying payment. However, the use of paylater itself is a problem because the MUI fatwa prohibits paylater because it contains riba in its implementation practices, In the campus environment, one of which is FEB Universitas Brawijaya students, it is undeniable that consumptive behavior is one of the behaviors that are often found. This study aims to analyze the effect of debt understanding, usury understanding, financial literacy, and religiosity on the consumptive behavior of students of the Faculty of Economics and Business, Universitas Brawijaya. The research methodology used in this type of research is descriptive quantitative with multiple linear regression analysis models. The results of this study are that understanding debt and financial literacy affect consumptive behavior, while understanding usury and religiosity do not affect consumptive behavior. The implications of this research are expected to contribute insight into the use of Shopee PayLater on consumptive behavior. In addition, it can also be used by educational institutions and governments in controlling consumptive behavior.
 
 

The study was conducted at Bank Syariah Indonesia KC. Kutacane with the aim of understanding the execution of the musyarakah reform at Bank Syariah Indonesia KC. Kutacane and the compliance of the musyarakah reform practice with the DSN-MUI No.08/DSN-MUI/IV/2000 fatwa on musyarakah. This study employs a deskriptif kualitatif method using the technique of gathering data through open communication with the parties involved in the musyarakah reform at Bank Syariah Indonesia KC.Kutacane. The study’s findings indicate that the musyarakah redevelopment practice implemented by Bank Syariah Indonesia KC. Kutacane’s implementation of this practice complies with the DSN-MUI/IV/2000 fatwa regarding musyarakah in several poins. However, the fourth poin’s remuneration is explained as follows: a mitra may declare that if the profit exceeds a certain amount, kelebihan or prosentase will be given to the individual. In practice at BSM, profit has already been determined by taking into account the modalities.

This research is clossroom action research (Classroom Action research) which aims to deretmine tha improvement in student learning outcomes in the informatics subject class X.1 SMA Negeri 14 Maros. The research subjects were students in class X.1 of SMA Negeri 14 Maros for the 2023/2024 academic year with a tital of 36 students. This research was conducted in two cycles and each cycle consisted of 4 meetings. The results of this research show that the application of kahoot game-based media can increase student activity and learning outcomes in informatics subjects. Quatitative analysis shows that learning outcomes in the initial test were 33.33%, in cycle i there was an increase of 55.55% and then in cycle II it became 88.88%. This means that there is a significant increase in student learning outcomes.