Etika dalam pekerjaan menjadi daya tarik baru dan isu untuk diekplorasi lebih mendalam. Penelitian ini meneliti bagaimana peran ethical leadership dan ethical ambiguity dalam mengurangi stres kerja serta dan dampaknya terhadap kualitas kinerja karyawan. Studi ini bertujuan untuk mengisi kesenjangan pada penelitian sebelumnya dengan membuktikan apakah pemimpin etis mampu mempengaruhi ethical ambiguity, stres kerja dan kualitas kinerja pada industri makanan cepat saji. Sampel pengambilan pada penelitian ini berjumlah 149 karyawan restoran cepat saji yang berhubungan langsung dengan pelanggan. Metode analisis yang digunakan Structural Equation Model (SEM) dan menggunakan Patrial Least Square (PLS) untuk menguji kekuatan dari pengaruh antar variabel.  Hasilnya menunjukkan bahwa pandangan karyawan yang berhubungan langsung dengan pelanggan tentang perilaku ethical leadership oleh pemimpin mereka terkait dengan tingkat ethical ambiguity dan stres kerja yang lebih rendah. Ethical ambiguity secara positif berpengaruh terhadap stres kerja, yang secara negatif berpengaruh terhadap kualitas kinerja karyawan yang berhubungan langsung dengan pelanggan. Ethical leadership yang dirasakan secara positif mempengaruhi kualitas kinerja. Berdasarkan temuan, implikasi disediakan untuk teori dan manajemen, dan arah untuk penelitian di masa depan.

Readiness to change is a basic thing that teachers must have to be able to adapt to technology and scientific developments. This study aims to determine the effect of self-efficacy and transformational leadership on job engagement. Then to determine the effect of self-efficacy and transformational leadership on readiness to change. This research is descriptive and quantitative research conducted on 124 junior high school teachers in Pringsewu Lampung using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results showed that self-efficacy and transformational leadership had a positive effect on work engagement. Transformational leadership also has a positive effect on readiness to change, but self-efficacy does not directly affect readiness to change. Furthermore, job engagement mediates the effect of self-efficacy and transformational leadership on readiness to change. This research has implications for being applied to teachers during the process of being more open to accepting change

The concept applied to the design of stool furniture this time carries the theme that will be used, namely Scandinavian. A product that will be designed through trend analysis, through the uniqueness of the design owned. The uniqueness is presented through a combination of foreign and traditional cultures, being a style inspiration for designers and becoming the first choice product for the community in its needs. Qualitative methods with an event approach that is carried out make a direct source for designers to conduct a renewable data research so as to gain knowledge about the style and concept of a broader design to be applied to a design design this time. Market segmentation or User is intended is an urban society that has a standardization of modern living, as well as the characteristics of users who have uniqueness in a work such as creative workers oriented in the field of art or creative. This product is intended for families who have a modern lifestyle, with the implementation of modern product styles making this design has a concept of styling organic design that is combined with the application of batak toba motifs as the preservation of cultural products to preserve cultural knowledge to make their own scandinavian-style products

Koperasi adalah sebuah organisasi ekonomi yang dimiliki dan dioperasikan oleh orang-seorang demi kepentingan bersama. Koperasi melandaskan kegiatan berdasarkan prinsip gerakan ekonomi rakyat yang berdasarkan asas kekeluargaan. Sebagai sebuah badan usaha, maka koperasi perlu di kelola dengan prinsip-prinsip pengelolaan yang sesuai dengan konsep manajemen. Pelaksanaan konsep manajemen secara baik akan menambah peluang untuk koperasi menjadi lebih berkembang.  Koperasi juga memiliki kewajiban untuk membuat laporan keuangan sebagai bentuk pertanggungjawaban kepada semua anggota koperasi. Selama ini banyak koperasi belum menerapkan akuntansi akrual. Oleh karena itu perlu di berikan pengetahuan dan pemahaman melalui latihan nyata dalam menerapkan akuntansi akrual, demikian pula pemahaman terhadap SAK ETAP. Pelakasanaan pemaparan materi melalui media zoom, tatap muka di salah satu koperasi yang dipilih. Hasil dari kegiatan ini adalah terselenggaranya pencatatan secara akrual dan mampu menghasilkan laporan keuangan dengan akuntansi yang berbasis akrual dan sesuai dengan SAK ETAP Assistance in the Implementation of Accrual Accounting and Management at PT Tripa Maju Bersama Fostered Cooperatives  A cooperative is an economic organization owned and operated by people for the common good. Cooperatives are based on activities based on the principle of the people's economic movement based on the principle of kinship. As a business entity, cooperatives need to be managed with management principles that are in accordance with the concept of management. Good implementation of the management concept will increase the opportunity for cooperatives to become more developed.  The cooperative also has the obligation to make financial statements as a form of accountability to all members of the cooperative. So far, many cooperatives have not implemented accrual accounting. Therefore, it is necessary to provide knowledge and understanding through real exercises in applying accrual accounting, as well as an understanding of SAK ETAP. The implementation of the presentation of a ran material through zoom media, and mentoring activities are also carried out with face-to-face media at one of the selected cooperatives. The result of this activity is the implementation of accrual recording and being able to produce financial statements with accrual-based accounting and in accordance with SAK ETAP