Lately,  the retail industry has been suffering financial performance problem caused by some factors, such as the trade competition with online trading. Companies in the retail industry sector had to handle this risk to minimize further financial performance problem. The aim of this study is to determined the impact of the implementation of enterprise risk management in avoiding financial distress. This study used binary logistic regression for tool analysis. The sample of this study involved 21 retail companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sample has been selected using a purposive random sampling method. Variable control, namely, liquidity, profitability, leverage, and company size, are included. The result of the study indicates that enterprise risk management implementation was found affecting financial distress

This research is about measuring Enterprise Risk Management based on ISO 31000:2018. This study uses a qualitative method. In this study, an analysis was carried out by identifying risks, conducting a risk assessment by measuring the risk of Probability and Impact, conducting a risk evaluation using a 3x3 matrix and handling risks. The research was conducted by direct interviews and online interviews, observation and analysis using Enterprise Risk Management. Risk identification shows that there are 10 risks to doctors and 12 risks to operational employees at the Clinic. The results of the risk measurement with a high risk value are the risk of disturbances in the computer system which should be quickly addressed by the Clinic. With ERM, it is hoped that it can help companies minimize existing or future risks and can provide an assessment of various risks.

The purpose of this study was to determine the effect of internal control, motivation, compensation and leadership on employee performance at UPTD Cleanliness District Jatiasih Bekasi. For government organizations, the results of this study are expected to contribute to the implementation of internal control, motivation, compensation and leadership in order to improve the quality of UPTD Cleanliness services and achieve the expected organizational goals.Respondents used in this study were cleaning staff UPTD Cleanliness Jatiasih District Bekasi. Data were collected using interviews, questionnaires, and observations. Descriptive analysis method is used to test the hypothesis and structural modeling with the Partial Least Square application, the SmartPLS program version 3.The results showed that: (1) Internal Control had a significant positive effect on employee performance. (2) Motivation has a significant positive effect on employee performance. (3) compensation does not affect employee performance. (4) Leadership has a significant positive effect on employee performance.

The purpose of this study is to explain the application of kaizen costing to the Academic Administration Bureau of the University of Trilogy. Kaizen costing is a concept that aims to reduce costs, strengthen brands, increase market share, increase information exchange within the company, increase profits, reduce capacity utilization, improve employee quality and productivity, and make gradual and continuous improvements to operational activities. Trilogy University Academic Administration Bureau was the object of research and involved employees of the Academic Administration Bureau and Trilogy University students from 2014 - 2019. This study used primary and secondary data. Primary data obtained through questionnaires and interviews, the preparation of the questionnaire considering the concept of 5S in kaizen costing namely Seiri, Seiton, Seiso, Seiketsu, Shitsuke. The results of this study indicate that based on respondents of the Trilogi University Academic Administration employee respondents suggest that only Seiketsu and Shitsuke affect quality of service of the Trilogy University Academic Administration Service. While the results based on student respondents indicate that Seiri, Seiton, Seiketsu, and Shitsuke affect the effectiveness and efficiency of the service of the Academic Administration Bureau of the University of Trilogy.

ABSTRAK Penelitian ini bertujuan untuk menganalisis penyajian dan penyusunan laporan keuangan Koperasi Trilogi Mandiri Sejahtera sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Penelitian ini menggunakan metode kualititatif dengan pendekatan analisis deskriptif, teknik pengumpulan data primer melalui observasi, wawancara, dan dokumentasi, dan teknik data sekunder melalui sumber informasi struktur, Sejarah, dan laporan keuangan Koperasi Trilogi Mandiri Sejahtera. Hasil penelitian ini menunjukkan bahwa Koperasi Trilogi Mandiri Sejahtera memiliki dua unit usaha yaitu usaha simpan pinjam dan unit usaha toko. Pada laporan keuangan unit simpan pinjam dan unit usaha toko  penyajian laporan keuangan pada tahun 2019 dan 2020 telah hampir sesuai dengan SAK ETAP. Namun, terdapat berberapa komponen dari laporan keuangan yang didalamnya kedua unit usaha Koperasi Trilogi Mandiri Sejahtera tidak melakukan transaksi tersebut.