Keberadaan seorang customer service sangat diperlukan didalam organisasi perusahaan, agar dapat berfungsi sebagai fungsi manajemen modern yang mempunyai fungsi melekat pada manajemen perusahaan, yakni bagaimana berperan dalam melakukan komunikasi timbal balik untuk tujuan menciptakan saling pengertian, saling menghargai, saling mempercayai menciptakan goodwill, memperoleh dukungan masyarakat dan sebagainya demi tercapainya citra yang positif bagi suatu perusahaan. Perkembangan masyarakat dewasa ini menghendaki agar tiap-tiap perusahaan perlu mengatur hubungannya melalui pelayanan dengan berbagai keputusan masyarakat agar tercapai hubungan yang serasi dan harmonis. Penelitian ini bertujuan untuk mengetahui dan menganalisis peranan customer service Terhadap Pelayanan Jasa Kredit Pada PT. Pegadaian Cabang Gunungsitoli. Sampel penelitian ini diambil dengan menggunakan metode random sampling (sampling acak). Penelitian ini menggunakan pendekatan kualitatif yang datanya diolah melalui tiga jalur analisis data kualitatif yaitu reduksi data, penyajian data dan penarikan kesimpulan.

Planning is the process of defining organizational goals, making strategies to achieve that goal, and developing plans for organizational work activities. While performance is what is done and what is not done by employees is the work that has been achieved by employees. The purpose of this study was to determine the effect of participatory planning on employee performance at the Secretariat of the Regional Representatives Office of the Gunungsitoli City. In this study the authors analyzed the research data using quantitative methods. The dependent variable (Y) of this study is performance, while the independent variable (X) is planning. The population in this study were all employees in the Secretariat Office of Gunungsitoli City DPRD, while the sample was 24 people. Based on the data collected from the research conducted, the results were obtained that there was an influence of participatory planning on employee performance at the Gunungsitoli City DPRD Secretariat Office ".

Along with economic developments in Indonesia, accounting is expected to be able to follow these developments. This is because accounting serves as a provider of information for economic decision making. This study aims to analyze the role of accounting in advancing national economic development. The research method used in this research is descriptive qualitative method. The type of data used in this study is qualitative data, which is categorized into two types, namely primary data and secondary data. Sources of data obtained through library research techniques (library studies) which refers to sources available both online and offline such as: scientific journals, books and news sourced from trusted sources. These sources are collected based on discussion and linked from one information to another. Data collection techniques used in this study were observation, interviews and documentation. This data is analyzed and then drawn conclusions. Based on the description analysis above, it can be concluded that the role of accounting in the global economic development of the country cannot be underestimated because it is related to public trust both nationally and internationally. Therefore, accounting has become a profession that is needed in the economic world.

Cultural and heritage tourism is a form of tourism that merges elements of education, tour, cultural and nature preservation as well as economic activities. Since local culture in its original context is the main attractions, then the potential of local culture to disappear can be resolved. Based on the research results on the effect of Sustainable cultural and heritage tourism on tourist’s retention, it was discovered that there is an increase in the effect of Sustainable cultural and heritage tourism on tourist’s retention. Based on the findings of this research regarding the effect of Tourism Destination on tourist’s retention, it was discovered that there is an effect of Tourism Destination on tourist’s retention. With the improvement of Tourism Destination, tourist’s retention can be increased. Based on findings of this research, it was discovered that tourist satisfaction has no effect on tourist’s retention. The decreased Tourist Satisfaction leads to the decline in tourist’s retention. Regarding the effect of sustainable cultural and heritage tourism, tourism destination and customer satisfaction on tourist’s retention in Nias Island, it was revealed that these three variables (sustainable cultural and heritage tourism, tourism destination and customer satisfaction) have simultaneous effects on tourist’s retention in Nias Island.

Along with economic developments in Indonesia, accounting is expected to be able to follow these developments. This is because accounting serves as a provider of information for economic decision making. This study aims to analyze the role of accounting in advancing national economic development. The research method used in this research is descriptive qualitative method. The type of data used in this study is qualitative data, which is categorized into two types, namely primary data and secondary data. Sources of data obtained through library research techniques (library studies) which refers to sources available both online and offline such as: scientific journals, books and news sourced from trusted sources. These sources are collected based on discussion and linked from one information to another. Data collection techniques used in this study were observation, interviews and documentation. This data is analyzed and then drawn conclusions. Based on the description analysis above, it can be concluded that the role of accounting in the global economic development of the country cannot be underestimated because it is related to public trust both nationally and internationally. Therefore, accounting has become a profession that is needed in the economic world.