This study aims to determine the effect of job rotation, career development and motivation on employee performance at PT. Kemuning Group Medan Branch II. The population in this study are employees at PT. Kemuning Group Branch Medan II, amounting to 56 people, while the determination technique using the saturated sampling method. The data sources in this study are primary and secondary data. And the data analysis technique used is quantitative analysis and multiple linear regression. The results of the multiple linear regression analysis are: Y = 21,162 + 0,496X1 + -0,146X2 + 0,543X3+e. The results of the t-test (partial): 1) job rotation, with a tcount value of 7.148 > ttable 1.674, so that compensation (X1) has a significant effect on employee performance (Y) partially. 2) career development with tcount 1.538 < ttable 1.674, so career development (X2) does not have a significant effect on employee performance (Y) partially. 3) motivation with a value of tcount 6.213 > ttable 1.674 so that motivation (X3) has a significant effect on employee performance (Y) partially. F count = 35.706 > F table 2.78. Then the coefficient of determination (R2) is 0.673 (67.3%). So that it can be said that 67.3% of the variation of the independent variables, namely job rotation, career development and motivation in the model can explain the variables of employee performance at PT. Kemuning Group Branch Medan II while the remaining 32.7% is influenced by other variables outside the model.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

Suminagashi is a technique for decorating fabric or paper by dropping ink or paint onto the surface of water or a water-gelmixture, then placing the fabric or paper on the liquid so that the color is absorbed. The study aims to examine the effect of increasing water volume in acrilylic paint on the color quality of the suminagashi technique appiled too polyester scraves, specifially in terms of color sharpness and color absorption. Additionally, it investigates the variations in color outcomes across different water-to-point ratios. An experimental method was employed using three paint-to-water ratios 1:1, 1:2, and 1:3. Color quality was evaluated through observations by 30 respondents and analyzed using the Kruskal-Wallis H test with SPSS version 30. The result indicate that the volume of water in the acrylic paint mixture significantly influences color quality. The 1:1 ratio produced the higest color sharpness, while the 1:3 ratio showed the best color absroption. Distinct color differences were observed among the scarves produced with each ratio.

This study aims to determine the effect of compensation and benefits on employee job satisfaction. Fair, adequate, and transparent compensation is considered a crucial factor influencing employee morale, loyalty, and retention. The study identifies seven key indicators to measure the impact of compensation on job satisfaction: salary adequacy, compensation fairness, punctuality of payments, compensation system transparency, incentives and bonuses, overall compensation satisfaction, and employee retention. The analysis results show that compensation has a significant influence on job satisfaction. Additionally, compensation effectiveness is affected by economic conditions, compensation system structure, and the relevance of compensation to employee needs. The study concludes that well-designed compensation can be a strategic tool for improving performance and reducing employee turnover.

The problem in this study is the lack of communication between superiors and employees. There are still employees who are not disciplined in company regulations, the physical work environment at CV. Asia Mega Mas is inadequate and employee performance appraisal data has decreased from 2021-2023. The purpose of this study is to determine the effect of communication, work discipline and work environment on employee performance at CV. Asia Mega Mas.  The type of research is quantitative. The population in this study is employees of CV. Asia Mega Mas totaling 48 samples while the sampling technique uses the saturated sampling method. The sources in this study come from primary data and secondary data. The data collection method uses observation, interviews, questionnaires and documentation. The data analysis technique used is multiple linear regression. Data processing is assisted by the SPSS version 25 tool.  The results of the (t) test or partial test show that the communication variable (0.001) is greater than the alpha 5% (0.05) or t count = 3.561> t table 2.015. The work discipline variable (0.000) is greater than the alpha 5% (0.05) or t count = 4.168> t table 2.015. And the environmental variable (0.009) is greater than the alpha 5% (0.05) or t count = (-2.728)> t table 2.015. Then simultaneously the (F) test significant value F is smaller than 5% or 0.05 or the f count value = 36.243> F table 2.82. The results of the determination coefficient (R2) The adjusted R Square value is 0.692 (69.2%). So it can be said that 69.2% of the variation in communication, work discipline and environment variables in the model can explain employee performance variables, while the remaining 31.8% is influenced by other variables outside the model.

Moral crisis and educational challenges in the era of globalization are hot issues currently being faced by the world of education in Indonesia. The purpose of this study is to examine the urgency of teacher professionalism in Indonesia for solutions to the moral crisis and educational challenges in the global era. In the midst of rapid social change, globalization, and the degradation of moral values ??among students, the teaching profession is expected not only to be limited to teaching, but also to build national character. This study uses a library research method with a descriptive-qualitative approach, through a review of various literature such as books, scientific journals, and previous relevant research. The results of the study indicate that teacher professionalism which includes pedagogical, professional, social, and personality competencies has an important role in creating an adaptive, moral, and quality education system. Strengthening teacher professionalism is the first strategic step in forming a generation with character that is able to face global challenges without losing the nation's identity.

Accurate financial record-keeping is essential for MSMEs, yet many still rely on manual methods. Arsi Dekorasi, for example, had not produced formal financial reports such as income statements or cash flow reports. Digital transformation through accounting applications offers a solution to improve the efficiency and accuracy of financial records. This study aims to explore how the implementation of the Akuntansiku application enhances financial recording efficiency at Arsi Dekorasi. Using a qualitative approach with a case study method, data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the Diffusion of Innovation framework. The findings reveal that prior to using the application, records were manually kept and incomplete. After adopting Akuntansiku, financial recording became more efficient, accurate, and capable of generating automatic reports. Initial technology-related challenges were resolved through mentoring. The digital transformation proved to positively impact both the efficiency and quality of financial records. The study highlights the crucial role of management in sustaining and developing financial digitalization through continuous training and capacity building.

This study examines the legal protection of the owner of the means of transportation in cases of unlawful acts (PMH) related to state deprivation, based on the Study of Decision Number 27/Pdt.G/2019/Pn.Tbk. The main focus of this study is to analyze the legal position of the owner of the transportation facilities who are not directly involved in the crime, but suffer losses due to acts of confiscation by the state. The research method used is empirical normative with a case study approach. The results of the study show that the court in the decision did not provide adequate protection for the civil rights of the owner of the means of transport, even though there was no evidence of direct involvement in the crime. This decision indicates the weak legal protection for third parties in good faith and the importance of strengthening the principle of due process of law in the process of confiscation by the state so as not to violate legitimate civil rights. This study recommends the need for a clearer regulation of the mechanism of objection and restoration of rights for parties aggrieved by acts of state deprivation.

The problem in the research is that the work given exceeds the provisions of written regulations, company leaders do not pay enough attention to their employees or do not provide enough motivation to their employees, performance fluctuates from year to year because employees are less careful in their work. The aim of this research is to determine the workload and motivation of employee performance at PT. Mandiri Abadi Permai. The type of this research is quantitative. The population in this research is employees of PT. Mandiri Abadi Permai, totaling 140 respondents. Determining the number of samples using the Slovin formula was 58 respondents, while the sampling technique was carried out randomly. The data sources in this research are primary and secondary data. Then the data collection methods in this research are observation, interviews, questionnaires and documentation. Meanwhile, the data analysis technique used is multiple linear regression analysis. Multiple linear regression test results Y=8.137+0.5221+0.532X2+e. The results of the test (t) or partial test show that workload has a positive and significant effect on employee performance which can be seen from tcount 6.477>ttable 2.004 and the Motivation variable has a positive and significant effect on employee performance where it can be seen tcount 11.166>ttable value 2.004. Then simultaneously (F test), the F value is 83.947> F table 3.16. So that workload and motivation have a positive and significant effect on employee performance at PT. Mandiri Abadi Permai. The results of the coefficient of determination for the Adjusted R square value are 0.744 (74.4%). So it can be said that 74.4% of the variation in the independent variables in workload and motivation contributes to employee performance variables at PT. Madiri Abadi Permai, while the remaining 25.6% is influenced by other variables outside the model.

This research examines the effectiveness of using Kahoot as a learning evaluation medium for mufradat (vocabulary) in Arabic language at LKP Kampung Arab Al-Azhar Pare. The research background indicates that mastering mufradat is crucial in Arabic language learning, yet conventional teaching and evaluation methods are often monotonous and less motivating for students. The objective of this study is to test the effectiveness of Kahoot as an evaluation medium in Arabic language learning for students of Takallam 1 Program. The method used is a combination of qualitative and quantitative with a one-group pre-test-post-test experimental design on 24 students. Research findings show a significant increase in students' average scores from pre-test (35.6250) to post-test (83.5417) after using Kahoot , as well as positive responses from students stating that Kahoot is enjoyable, easy to use, and engaging. The implication of this research is that the use of Kahoot is effective in increasing motivation and learning outcomes of Arabic.