Purpose: The purpose of this research is to assess and determine whether a system implemented for customers is in accordance with needs. This requires a comprehensive and integrated performance evaluation related to Customer Focus using malcolm balance criteria for performance excellence (MBCfPE). Method: This research was conducted in PLN West Java using qualitative and quantitative methods. Data and information related to conditions in the company were obtained through interviews, document reviews, and employee surveys. Results: PLN West Java implemented the MBCfPE Customer Focused criteria effectively. The customer service process refers to the criteria required by MBCfPE so that it can support the achievement of excellent customer satisfaction performance results. Based on these results, there are several recommendations for improvement that PLN West Java should carry out to improve the customer service process so that it can improve customer satisfaction performance, support business continuity, and increase competitiveness. Limitations: This research only focuses on the management of PLN West Java's Customer Focus, which is reflected in the customer focus criteria categories and customer focus results based on MBCfPE. This study does not evaluate other criteria categories in MBCfPE, namely leadership, strategic planning, measurement analysis and knowledge management, workforce, operations, and results (except customer focus results criteria). Contributions: This research contributes to the performance management literature by showing how the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE) can be implemented effectively in companies or organizations to ensure excellent performance.

Purpose: This study compares the valuation of hospital companies in the healthcare sector in Indonesia before and during the Covid-19 pandemic on the Indonesia Stock Exchange (IDX). Global crises, including the Covid-19 pandemic, have had a significant impact on stock prices in the IDX and have affected company valuations. Therefore, it is important to study the valuation of stocks in the healthcare sector, especially in hospital companies that are directly related to the pandemic. This research is expected to provide important lessons about stock valuation in the future if a similar phenomenon occurs. Method: This research focuses on the period before Covid-19 and the period during the peak of Covid-19, specifically in July 2021. This study compared the stock valuations of three hospital companies: HEAL, MIKA, and SILO. The valuation methods used are Discounted Cash Flow using the Free Cash Flow to Firm model and Relative Valuation using PBV and PER. Results: From the research results, it is known that there has been an increase in the intrinsic value (value per share) of SILO, MIKA, and HEAL from the period before Covid-19 and after the peak of Covid-19 in either pessimistic, moderate, and optimistic scenarios. This increase in intrinsic value is followed by an increase in share prices. MIKA’s valuation did not change in the three scenarios, whereas SILO and HEAL changed only in moderate scenarios. In the relative valuation analysis, there was an increase in PER for SILO, HEAL, and MIKA before and after the peak of Covid-19.

Purpose: The aim of this study is to select the best contract manufacturing strategy to ensure sustainable growth and fulfillment of MA baby food at PT. S.A. Methods: This study used qualitative and quantitative research methods. The qualitative approach involves conducting interviews and forum group discussions (FGD) with Subject Matter Experts (SMEs) to determine the root cause of problems using Kapner Tragoe and Why Tree Diagram analysis and to determine the criteria and alternative solutions for this problem. The quantitative approach uses the Analytical Hierarchy Process (AHP) to select the best alternative solution. Results: Using the AHP method, the most important criteria that could influence the decision-making process were schedule (32.95%), cost (30.31%), delivery (16.44%), capacity (8.66%), ability (6.79%), and quality (4.86%). The best alternative solution for the short term to resolve the business issue is “Produce in existing contract manufacturing and distribute using 3rd party trader (58,09%)”. This alternative solution will ensure fulfillment and prevent sales losses of 96 billion but with a trade-off of a 10% increase in costs. Meanwhile, the best alternative solutions for  long term is “Terminate existing Manufacture & Produce in Alternative Local Contract Manufacture in Indonesia (31,55%)”. This alternative solution provides cost savings equivalent to 8.8% of the existing COGS and ensures sustainable growth and fulfillment of MA baby food at PT. S.A.

Purpose: The community's efforts to support and develop the family economy. This community was previously unaware that this type of rengkam seaweed could be utilized and would increase family income, which encouraged the author to conduct this research. Research Methodology: This study used a quantitative method. Quantitative research involves collecting questionnaire data, and the data results are in the form of statistical data, which are then used in hypothesis testing. Quantitative research will establish a cause-and-effect relationship between independent and dependent variables, and researchers intend to understand social situations in depth. Results: From the overall analysis, it can be concluded that all indicators of Motivation, Education, Skills and Economic Growth are valid and significant. And if you look at the structural model above, it shows that the Regression Weights have all the variables having a significant influence. The Goodness of Fit results show four good criteria: one that is not good and three that are marginal; thus, the model above can be declared as a good model, and to obtain even better results, it can be modified as necessary.

Purpose: This study aims to determine whether working capital has an effect on the income of the Small Weaving Industry in Kupang City. Research Methodology: This study used a quantitative descriptive approach. This research was conducted in the Small Weaving Industry in Kupang City, which has a total population of 49 weavers. Saturated samples were obtained. Data collection methods included questionnaires, interviews, documentation, and observation. The data analysis technique uses financial theory related to working capital and income. Results: The results showed that working capital has an effect on the income of small industrial weavers in Kupang City because the greater the amount of working capital spent, the greater the income earned. Therefore, it is recommended that weavers maintain working capital conditions so that the production process can be increased by itself and the income will increase.

Purpose: This study aims to prioritize the development of Zains using the Analytical Hierarchy Process (AHP). Research Methodology: focusing on the key factors influencing development priorities, and combines qualitative data from a Focus Group Discussion (FGD) with the Board of Directors (BOD) of CNT and quantitative data from digital surveys. Qualitative data provide insights into strategic priorities, challenges, and development goals, while quantitative data obtained through the AHP method determine the relative importance of various criteria and alternatives. This study identifies the key criteria for product development, including market demand, financial impact, technological relevance, operational efficiency, compliance, and security. Affinity Diagrams and TOWS Matrix were used to analyze qualitative data from the FGD. The proposed alternatives include mobile application feature enhancements, AI-powered financial insights integration, and enhanced security features.The AHP results indicate that the integration of AI-powered financial insights is the primary alternative in the Zains development roadmap. Results: These findings provide insights for CNT to optimize the development of Zains and to maintain their relevance and competitiveness in the SaaS market. These recommendations are beneficial for other SaaS providers facing similar challenges.

Purpose: The business issue to fill in the gap of sales increase and scale up the business, will be the purpose of this research. Research Methodology: The study conducts the qualitative approach. The data gained through the interview to key persons and the project's visit. Finding out how the sales growth was not as significant as previous years, and formulating the proposed business model strategy for this growing company. The business model strategy in the research, utilizes the Business Canvas Model – a one-page tool to visualize the business nine essential elements. Results: The business model development is evaluating the business model within each of the building blocks regarding the questions list tools. First, presents a big picture assessment of PT. SHR and describe how the company has built strategically on that model since. Second, based on a set of checklists for assessing current business model strengths, weaknesses, opportunities, and threats (SWOT). The business model development results in the New Business Model Canvas. The New Business Model Canvas resulted in incremental innovation for PT. SHR. There are the additions of elements in each building block that connected to another. The additional elements are: the new customer segment and new value propositions that projected the new high of sales that produce the revenue stream with the control of cost spending. The realization of the new value proposed creates additional elements of the infrastructures that are the key resources, key activities, and key partnerships. At the end, the company delivers the value proposed to meet the customers through the customer interface that is the new customer segment, integrated channel, and a new customer relation element. This proposed new value proposition is the company scale up the contractor business to the housing developer. Thus, how the new business model strategy generates multiple sales and income.

Purpose: This study examined the influence of organizational diversity on safety culture and performance in PT. UVW is a global chemical company based in Indonesia. Utilizing the Cultural Intelligence (CQ) framework, Social Identity Theory, and Resource-Based View (RBV), this study investigates how different employee backgrounds affect safety outcomes. Method: By employing an approach that integrates qualitative interviews with quantitative KPI analysis, this study demonstrates that diversity improves safety culture through various perspectives and innovative solutions. Nonetheless, to maximize these benefits, it is essential to address challenges, such as communication barriers and conflicts. Result: The findings highlight that effective diversity management, inclusive communication, comprehensive training, and strong leadership within a diverse organizational demography of gender, age, work tenure, and educational background are vital for cultivating a positive safety culture. The research emphasizes that when strategically managed, organizational diversity can be a significant asset, enhancing safety performance and creating a safer and more efficient workplace. This research offers practical insights for multinational companies seeking to leverage diversity while overcoming the associated challenges to boost safety culture and performance.

Purpose: This study aims to determine the Effect of Integrity, Independence and Competence on Audit Quality with Auditor Performance as an Intervening Variable in Regional Inspectorates throughout the Riau Islands Province. Research Methodology: The proposed hypothesis is that integrity affects audit quality; independence affects audit quality; competence affects audit quality; integrity affects performance; independence affects performance; competence affects performance; integrity affects audit quality through performance; and competence affects audit quality through performance. The sample in this study was auditors throughout the Riau Islands Province. In total, 137 respondents were included in the study. The obtained data were analyzed using data analysis techniques with the help of Smart PLS 3 software. Results: The results of the study show that the path coefficient = 4.796> T-Table = 1.679 with a p-value of 0.000 <0.05, indicating that the effect of Integrity on Audit Quality is significant. The path coefficient = 2.128> T-Table = 1.679, with a p-value of 0.034> 0.05, indicating that the effect of Independence on Audit Quality is significant. The path coefficient = 3.079> T-Table = 1.679, with a p-value of 0.002 <0.05, indicating that the effect of Competence on Audit Quality is significant. The path coefficient = 4.465> T-Table = 1.679, with a p-value of 0.000 <0.05, indicating that the effect of Integrity on Performance is significant. Path coefficient = 4.692 > T-Table = 1.679 with p-value 0.034 > 0.05, indicating that the influence of Independence on Performance is significant. Path coefficient = 6.893 > T-Table = 1.679 with p-value 0.000 < 0.05, indicating that the influence of Competence on Performance is significant. Path coefficient = 14.415 > T-Table = 1.679 with p-value 0.000 > 0.05, indicating that the influence of Performance on Audit Quality is significant. Path coefficient = 3.973 > T-Table = 1.679 means that the influence of Integrity on Audit Quality through Performance is significant, and path coefficient = 4.276 > T-Table = 1.679 means that the influence of Independence on Audit Quality through Performance is significant. The path coefficient = 7.474 > T-Table = 1.679, indicating that the influence of Competence on Audit Quality through Performance is significant.

The territorial disputes between countries will always be a crucial aspect of the doctrine of national sovereignty, even though international law has now introduced the concept of borderless existence to enhance universal cooperation among nations. In reality, territorial disputes still occur in some regions, resulting in significant casualties on both sides of the conflict and often marked by reports of humanitarian tragedies. This research aims, firstly, to identify and analyze humanitarian crimes occurring in the conflict zone between Palestine and Israel and, secondly, to examine the jurisdiction of the International Criminal Court (hereafter referred to as ICC) in handling humanitarian crimes resulting from the conflict between Palestine and Israel. The research methodology employed is normative legal research, utilizing an approach based on legal regulations or international rules and a case-based approach. Secondary legal materials serve as the primary sources, and the research involves library research as well as qualitative descriptive analysis of legal materials. Moreover, The research shows indicate the emergence of victims, particularly women and children, and the extensive damage to non-military public facilities due to the conflict, suggesting indications of violations of the laws of war (humanitarian law). To summary up, The ICC has jurisdiction covering the principles of genocide, crimes against humanity, war crimes, and aggression. A novelty in this research is the affirmation of the ICC's jurisdiction and the United Nations Security Council's obligation to promptly halt the war on humanitarian grounds as an Obligation Erga Omnes. This study is limited to the humanitarian tragedy between Israel and Palestine without considering territorial status based on sovereignty principles.

Purpose: This study aimed to analyze the effect of Competence, Education and Training, and Workload on Functional Employee Performance with Work Motivation as an intervening variable in the Regional Secretariat of the Riau Islands Provincial Government, totaling 106 employees. Research Methodology: The sample used in this study was the entire population of 106 employees of the Regional Secretariat of the Riau Islands Provincial Government. In this study, the sampling technique used was nonprobability sampling with the technique taken, namely saturated sampling (census). The research method uses a quantitative approach with the analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS version 4.0 program. Results: The results of this study state that Competence has a positive and significant effect on Employee Performance. Education and Training have positive and significant effects on Employee Performance. Workload had a positive and significant effect on Employee Performance. Work Motivation had a positive and significant effect on Employee Performance. Competence had a positive and insignificant effect on Work Motivation. Education and Training had positive and insignificant effects on Work Motivation. Workload has a positive and significant effect on Work Motivation. Work Motivation mediates the influence of Competence on Employee Performance. Work Motivation mediates the influence of Education and Training on Employee Performance. Work Motivation mediates the influence of workload on employee performance.

Purpose: The main goal of this research is to examine the relationship between the organizational culture of PT PLN (Persero) South Sumatera, Jambi, and Bengkulu, as well as the impact of transformational leadership on employee performance. Method: This study's methodology is a quantitative analysis of survey data. The research population consisted of employees of PT PLN (Persero), South Sumatra, Jambi, and Bengkulu. The total sampling method was used. The study sample consisted of 288 participants. The data collection technique used a closed questionnaire from an employee survey. Data analysis was carried out using continuum lines and SEM-PLS analysis as well as hypothesis testing using full model Structural Equation Modeling (SEM) analysis with smartPLS This research was carried out at PLN South Sumatera, Jambi and Bengkulu using quantitative methods. Results: Research shows that organizational culture is strong, transformational leadership is effective, and employee performance is high. In terms of the effects on employee performance, organizational culture is positively and significantly correlated with high scores, while transformational leadership is positively but not significantly correlated. Limitations: Culture, transformative leadership, and performance metrics may be difficult to standardize and use in different work settings. The use of measurement tools that are not valid or reliable can affect the validity of conclusions. Research may be conducted in limited contexts or samples, which reduces the ability to generalize the findings to broader populations or organizations. Other factors outside the organizational culture and transformational leadership, such as economic factors, market conditions, and individual factors, can influence employee performance. The study's limitations in controlling for or including these factors may limit the validity of the findings. Contributions: Aside from contributing to the growth of scientific understanding, this research has the potential to become a business strategy for enhancing the quality of organizational culture in accordance with the mission and vision of the company through the practice of transformational leadership and organizational culture

Purpose: This study analyzes the influence of service, innovation, and integrity on taxpayer compliance with education as a moderating variable in the UPT PPD/Samsat Karimun office. Methodology: This study used a quantitative and descriptive approach with a population of all 2-Wheeled Motor Vehicle Taxpayers, namely 64,003 people, to obtain a sample of 156 respondents. This study used primary data with data sources, distributing Google form questionnaires, and going directly to the field. The data analysis technique used is the partial least squares (PLS) approach, which is a structural equation model (Structural Equation Modeling or SEM) based on components or variants, SmartPLS 4.0. Results: Based on the results of this study, it can be concluded that 1) service quality has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.305 and T-statistic of 2.235. 2) Innovation does not have a significant effect on taxpayer compliance, with an original sample value (O) of 0.252 and T-statistic of 0.870. 3) Integrity has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.370 and T-statistic of 2.082. 4) Service does not have a significant effect on tax education, with an original sample (O) value of 0.043 and T-statistic of 0.197. 5) Innovation has a significant positive effect on tax education, with an original sample (O) value of 0.313 and T-statistic of 1.984. 6) Integrity does not have a significant effect on tax education, with an original sample (O) value of 0.529 and T-statistic of 1.916. 7) Service has a significant positive effect on taxpayer compliance through education, with an original sample (O) value of 0.308 and T-statistic of 2.091. 8) Innovation does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.059 and T-statistic of 0.367. 9) Integrity does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.100 and T-statistic of 0.510. 10) Education has a significant positive influence on taxpayer compliance, with an original sample value (O) of 0.419 and T-statistic of 1.976.