Abstract:This systematic literature review examined 40 high-quality empirical studies to synthesize evidence regarding how talent management, continuous improvement, and performance appraisal influence employee productivity across…
s organizational contexts. The findings reveal that talent management creates direct and moderated effects on employee productivity through organizational culture and employee involvement mechanisms. Continuous improvement methodologies, including Lean Six Sigma approaches, yield simultaneous improvements in both productivity and quality outcomes, with demonstrated effectiveness in service-oriented sectors. Performance appraisal systems enhance employee productivity through clarified performance expectations, developmental feedback, and strengthened accountability mechanisms. A critical finding is that integrating these three human resource management domains produces synergistic effects that exceed the sum of isolated interventions, demonstrating multiplicative rather than additive productivity gains through mutually reinforcing mechanisms. The 40 included studies employed balanced methodological approaches including quantitative surveys, structural equation modeling, qualitative investigations, and empirical case studies, with 65% published in 2024-2025 reflecting contemporary human resource management practices. This systematic evidence synthesis establishes that veterinary clinics implementing comprehensive integrated approaches addressing talent management, continuous improvement, and performance appraisal simultaneously would achieve superior productivity outcomes while addressing the profession's unique emotional labor demands and animal welfare responsibilities.
Abstract:• X is a company engaged in non-construction oil & gas services, namely water base mud (polyamine based) management services, supply of chemical materials, laboratory equipment, and drilling fluid engineers for oil and gas…
gas drilling. problems encountered when drilling through formations containing reactive clay and shale which can cause swelling clay problems and formation damage. This problem can be overcome with a high performance water based mud (HPWBM) mud system which has a super shale inhibition (polyamine) component. Mud which is formulated with the concept of total inhibitor, has inhibitory properties that can stabilize mineral clay and shale. The of this final assignment are to identify and study the high performance water base mud (HPWBM) mud system, then to know the ratio of good polyamines to be used in the KCL polymer polyamine mud formulation, then to look for the value of the physical properties of the KCL polymer polyamine mud formulation. to meet the oil company spec. This test begins with testing the mud properties of the KCl polymer polyamine mud sample from PT. Mitra Mandiri Saktitama before being exposed to Temperature and after being exposed to Temperature. Then analyze the changes in the value of the mud properties that have been made and the specifications of their physical properties, so that they can look for changes in the values of the mud properties of KCl polymer polyamine mud that fall within the specified range of mud properties. This test is carried out under the conditions of a room temperature of 78-300°F.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:This study aims to explore and analyze the comparative level of regional budget transparency between Pekanbaru City and Bengkalis Regency based on the availability of budget documents, financial reports, and public information…
mation accessibility through official local government websites. The data used are official documents published by the Regional Financial and Development Supervisory Agency (BPKAD), the Regional Public Information Agency (PPID), the Central Statistics Agency (BPS), and local government websites. The literature review indicates that both regions have implemented transparency principles, but Bengkalis has more comprehensive documents available on the PPID portal, while Pekanbaru demonstrates consistent publication of its Regional Government Accountability Report (LKPD) and annual budget documents. This research provides input for local governments to improve the quality of fiscal information disclosure.
Abstract:The height competition in the sector business Micro, Small and Medium Enterprises (MSMEs) fried chicken in Jakarta demands perpetrator business for improve retention strategies customers, one of them through increased purchase…
rchase interest repeat. Research This aim analyze influence quality products, service quality, and systems payment on purchase interest repeat, with satisfaction customer as intervening variables. Research quantitative this use Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with sample of 100-150 respondents MSMEs fried chicken customers in Jakarta. Test results hypothesis show that satisfaction customer own significant and positive influence on purchase interest repeat. Next, quality products and systems payment proven in a way direct influential positive and significant to satisfaction customers. Meanwhile that, variable quality products, service quality, and systems payment no show influence significant direct on purchase interest repeat. Findings this indicates that satisfaction customer play a role important as variables mediation. Strategy to increase purchase interest repeat must focused on efforts reach customer satisfaction. this is can achieved with maintain quality superior products (especially consistency of taste and texture), provides quality good service, as well as ensure system efficient and diverse payments. With thus, satisfaction customer is key main bridging influence quality products, service quality, and systems payment on purchase interest repeat to MSMEs fried chicken customers in Jakarta.
Abstract:This study aims to implement the work ethics of government employees in providing public services in Tamalate District based on Law Number 25 of 2009 concerning Public Services. This study uses a qualitative method with…
a case study approach in administrative services in Tamalate District. Data were collected through in-depth interviews with government employees and service users, direct observation of the service process, and analysis of relevant documents. The results of the study indicate that the work ethics of government employees in providing public services is still not optimal. Some employees exhibit unprofessional behavior, such as slow service delivery, lack of empathy towards the public, and low transparency in the service process. However, there are also employees who demonstrate positive behavior, such as providing clear and accurate information, and praying friendly and patient in serving the public. This study concludes that improving the work ethics of government employees is essential through public service ethics training programs, strict supervision, and regular evaluation and monitoring of employee performance. This effort is crucial to ensure public services meet the standards of professionalism, transparency, and accountability as mandated by Law Number 25 of 2009. The results of this study are expected to contribute to improving the quality of public services in Tamalate District and serve as a reference for similar research in the future.
Abstract:Background: Maintaining children's health is a special concern for parents. Changes in children's health conditions are influenced by changes in weather, one of the symptoms that often occurs in children is fever or hyperthermia.…
rthermia. One of the non-pharmacological treatments is by administering Water Tepid Sponge (WTS). Water Tepid Sponge is a combination of warm compress techniques, superficial vascular block compress techniques and wiping techniques. The compression technique is carried out at several points where there are large blood vessels (neck folds, right and left axillary folds, right and left thigh folds) so that vasodilation occurs and then accelerates evaporation and conduction to lower body temperature in children. Objective: To determine the effectiveness of administering Water Tepid Sponge (WTS) to reduce body temperature in toddlers with hyperthermia problems in Panican Village. Method: This study used a descriptive case study with respondents of toddlers with hyperthermia problems. The focus of this case study is the provision of Water Tepid Sponge (WTS) with hyperthermia problems as a nonpharmacological action. This study was conducted in Panican Village for 3 days starting on 23-25 June 2025. Results: After being given Water Tepid Sponge (WTS) for 3 days with 1 meeting within 15-30 minutes using water temperature of 37oC40oC, the child's body temperature decreased, the initial result was 38.7oC and after being given Water Tepid Sponge (WTS) for 3 days, the result was 37.3oC. Conclusion: Providing Water Tepid Sponge (WTS) can reduce body temperature in toddlers with hyperthermia problems in Panican Village.
Abstract:This study aims to analyze the implementation of management functions in the management of professional zakat at the National Zakat Agency (BAZNAS) of Padangsidimpuan City. Using a qualitative descriptive approach, data…
were collected through observation, interviews, and documentation, with triangulation applied to ensure validity. The findings show that BAZNAS has implemented the four classical management functions—planning, organizing, implementing, and supervising—in managing professional zakat from civil servants. Planning is carried out through the preparation of zakat collection programs in cooperation with government institutions; organizing is realized through the formation of operational sub-units; implementation is conducted by collecting zakat through salary deductions and distributing it to mustahik via social and empowerment programs; while supervision is executed by an Internal Audit Unit to maintain accountability and transparency. Supporting factors include government affiliation and mayoral instructions, whereas inhibiting factors involve limited human resources, the absence of binding local regulations, restricted access to military and police institutions, and low awareness among civil servants. The study concludes that although BAZNAS has applied management principles in practice, improvements are still needed in human resource regeneration, regulatory frameworks, and digital zakat systems to optimize professional zakat management.
Abstract:This study aims to analyze the patterns, characteristics, and effectiveness of educational supervision in inclusive school settings through a systematic literature review approach. The methodology used PRISMA 2020 with a…
literature search in five international databases for the period 2021-2025, resulting in 20 high-quality articles for analysis. The findings show the evolution of supervision models from a traditional hierarchical approach to a collaborative-transformational paradigm. Four effective supervision models were identified: transformational supervision, instructional leadership supervision, collaborative supervision, and distributed leadership model. The transformational supervision model showed significant changes in teachers' attitudes toward inclusive education, while instructional leadership had a 63.7% correlation with student academic achievement. Components of effective supervision include academic aspects through curriculum and IEP adaptation, professional aspects through teacher self-efficacy development, and organizational aspects through systematic management. Internal factors such as supervisor competence and an inclusive culture, as well as external factors such as policy support, determine successful implementation. Key challenges include issues of bullying, technological barriers, and the complexity of AI integration in supervision. The study recommends developing a contextual supervision model for Indonesia, taking into account local cultural characteristics and resource availability.