In ensuring the safety of shipping as a support for the smooth running of ship traffic at sea, it is necessary to have a crew member who is skilled, capable, and skilled. The purpose of this study is to determine the effect of the plan maintenance system and the readiness of the crew on the smooth operation of the MV. Asike Global at PT. Korindo Cruise Jakarta. The method used in this study was descriptive quantitative, where the sample used was 30 people. Sampling technique with saturated sampling. The type of data used is primary and secondary data, where primary data is obtained from questionnaires while secondary from literature and books. Data analysis techniques use Likert scale weighting, regression analysis, correlation coefficient analysis, determinant coefficient analysis, and hypothesis testing both simple and multiple. Based on the analysis and discussion, it shows that there is a positive and significant influence of the plan maintenance system on the smooth running of operations, there is a positive and significant influence of the readiness of the crew on the smooth operation, there is a positive and significant influence of the plan maintenance system and the readiness of the crew on the smooth operation of the MV. Asike Global at PT. Korindo Cruise Jakarta.

This study aims to examine the effect of IFRS adoption on earnings management. Since 2012 Indonesia has adopted IFRS which is an internationally accepted high quality financial reporting standard. One of the characteristics of the quality of financial statements is the low level of earnings management. The population in this study are manufacturing companies listed on the Stock Exchange, with a sample of 115 companies before the adoption of IFRS and 115 companies after the adoption of IFRS. The results showed that there was no effect of IFRS adoption on earnings management practices.

The purpose of this study was to determine how the influence of the work environment, organizational culture, and work discipline on employee performance at PT Cartini Lingerie Indonesia unit 2 Klaten. The research population consisted of 289 people was taken using a random sampling technique of 163 people. Multiple linear regression was used in this study to manage SPSS version 25 data. The study findings show that the work environment, corporate culture, and work discipline all have an impact on employee performance, either separately or together at PT Cartini Lingerie Indonesia Unit 2 in Klaten. The results of the R adjustment coefficient is 78% indicate that the work environment, organizational culture, and work discipline have an effect on employee performance, while the remaining 22% is influenced by other factors not examined such as motivation, work placement leadership, and others.

Keadaan saat ini yang terjadi dalam pembelajaran mendorong semua pihak untuk melakukan pembelajaran secara daring dalam pelaksanaan pembelajaran di dalam kelas melakukan penyimpanan data berupa tugas dan file materi. Semua kegiatan yang dilakukan oleh guru saat ini harus dilakukan secara online. Para guru di TK AL-Fatah terbebani dengan besarnya file penyimpanan data karena harus mengirim data satu-persatu ke siswa didiknya melalui Whatsapp sehingga media penyimpanan Smartphone penuh. Dengan adanya permasalahan tersebut tim melakukan pengabdian masyarakay untuk menyelesaikan maslaah tersebut.  Google Drive sebagai media penyimpanan dan berbagi bahan ajar bagi guru TK Al-Fatah yang berbasis cloud yang dapat diakses kapan saja dan dimana saja. Metode yang digunakan dalam pelatihan ini yaitu berupa workshop. Tim pengabdian melakukan pelatihan secara langsung dengan 1 narasumber sebagai pemateri workshop dan 2 pendamping untuk mendampingi guru dalam pelaksanaan workshop. Pelatihan ini dapat menambah pengetahuan guru dalam memanfaatkan Google Drive sebagai media penyimpanan bahan ajar.

Permasalahan umum yang terjadi dalam pelaksanaan Bantuan Sosial Masyarakat yang bersumber dari Pemerintah dalam implementasinya  menentukan atau memilih masyarakat penerima Bantuan Sosial Masyarakat tidak begitu tepat sasaran sesuai kriteria-kriteria penerima. Program Bantuan Sosial Masyarakat dilakukan karena adanya dampak pandemi Covid-19 yang mengharuskan Pemerintah mengalokasikan dana untuk bidang penanggulangan bencana, darurat dan mendesak untuk menangani dan menanggulangi dampak dari pandemi Covid-19 terhadap perekonomian masyarakat dalam hal ini pemerintah membuat kebijakan berbentuk Bantuan Sosial Masyarakat yang pelaksanaannya supaya tepat sasaran di masyarakat. Supaya dalam penyaluran bantuan Sosial Masyarakat tepat sasaran maka perlu adanya perancangan sistem dalam menentukan pendukung keputusan dengan metode Analytical Hierarchy Process.
 
Kata Kunci: Bantuan Sosial Masyarakat, Pendukung Keputusan, Analytical Hierarchy Process.

Performance management in question is with the aim of increasing the strategic focus and effectiveness of the company in ensuring continuous improvement of individual and team performance. The most popular approach is to use the BSC (Balanced Scorecard). Cafe Red&Blue wants to grow and maintain its business. Therefore, in this study we want to design an instrument for measuring performance at Red&Blue cafes using the BSC. The initial stage in designing the instrument is to conduct internal and external analysis to determine the position of the business in the industry and the strategy that must be used. The SWOT approach is used in the analysis of the internal and external environment. From the SWOT analysis, it can be seen that the Red&Blue cafe is in quadrant I position. The strategy that must be applied is an offensive and defensive strategy as a complement. This strategy requires Red&Blue to improve its marketing strategy in order to bring even greater opportunities to the business. The next stage is through the formulation of strategic objectives, the objectives of which are designed; increase profits, increase customer loyalty, improve relationships with new customers, develop quality products with innovation, develop good and quality services, improve employee job satisfaction, increase employee skills, and knowledge employee knowledge. The eight strategic objectives are translated into 2 key financial performance indicator (KPI) perspectives, 3 internal business process KPIs, 4 customer KPI perspectives, and 5 KPI growth and learning perspectives, with targets for each KPI set based on discussions with Red&Blue cafe owners.

Computer self-efficacy (CSE) and job satisfaction play an vital role in achieving education’s aims not only in general affairs but also in particular goals both in formal education institutions and teacher’s real life. This research intends to (1) analyze the effect of big five behavior model (extraversion, agreeableness, conscientiousness, neurotisicm, openness to experience) toward computer self-efficacy of teachers in SMA – SMK Wijaya Putra Surabaya, (2) analyze the effect of big five behavior model (extraversion, agreeableness, conscientiousness, neurotisicm, openness to experience) toward teacher’s job satisfaction of teachers in SMA – SMK Wijaya Putra Surabaya. It is highly hoped that the research could be a reference for the schools themselves and the stake holders to manage and improve the teachers.

Ikan Bandeng merupakan ikan yang hidup di air payau, yang banyak dibudidayakan di Asia Tenggara terutama pesisir Indonesia. Seiring dengan berkembangnya zaman dan meningkatnya keinginan masyarakat terhadap suatu produk yang berbeda, maka inovasi semakin dirasa penting agar suatu usaha tetap mampu bersaing. Ikan bandeng merupakan potensi yang ada di desa  belo kecamatan palibelo yang hanya dijadikan sebagai lauk pendamping nasi. Potensi ikan bandeng bisa dioptimalkan lagi apabila dijadikan sebagai bahan olahan makanan, Pengabdian ini bertujuan untuk memberikan pelatihan bagaiama cara mengolah ikan bandeng menjadi produk yang mempunyai nilai lebih seperti stik tulang bandeng, chanos amplang bandeng dan chips tulang bandeng. Metode pelaksaan melalui tahap seurvey awal, sosialisasi program, pelatihan dan evaluasi. Hasil dari pengabdian ini masyarakat mampu mengolah ikan bandeng menjadi produk cemilan kekinia seperti stik tulang bandeng, chanos amplang bandeng dan chips tulang bandeng dengan atribut produk seperti kemasanan yang menarik dan merK.

The idea of this research is to reveal the relationship of employee interest in terminate the employment relationshif at PT. Cartini Lingerie Indonesia Unit 2 of the factor of compensation, workload and job satisfaction. Sources of data in the form of information collected through simple random sampling of questionnaires given to 263 employees. While SPSS 25.0 is used as the main tool to process data, the results show that compensation has an insignificant negative effect on turnover intention, then workload and job satisfaction substantially effect turnover intention. The results of the F test found that compensation, workload and job satisfaction simultaneously had an effect. The contribution of the three test variables is 83% to the dependent variable while the remaining 17% comes from factors outside the research factor.

<p><em>Housing employees of PT. Cipta Lestari Sawit Bumirejo Estate in block B55 is located in the middle of an oil palm planta- tion, so the state electricity company network cannot reach the housing. So, this housing uses a diesel power plant (PLTD) as a source of electricity, its operational hours are limited and it also causes noise and air pollution. From this problem, one suitable solution is to build a solar power plant (PLTS) that does not cause noise and air pollution and its operating hours can be adjusted as needed. In planning PLTS, there are main components that need to be calculated including Solar Panels, Solar Carger Controller (SCC), Batteries, and Inverters. For planning PLTS in employee housing block B55 PT. Cipta Les- tari Sawit Bumirejo Estate requires 273 solar panels with a capacity of 300 wp per unit, 53 solar charge controllers (SCC) with a capacity of 80 amperes, 34 batteries with a capacity of 2000 Ah per unit, and 68 units with a capacity of</em> <em>6000 watts per unit. to supply electricity to 70 houses and 8 street lights.</em></p>