ABSTRACT
The article is based on the study of influencing factors, accounting models, standards, accounting work in general and characteristics of accounting for revenue, costs and business results in countries around the world gender in particular. From there, lessons learned will be drawn to help information users determine their economic benefits and make decisions appropriate to each subject's unique needs and goals. Correctly determining and providing accurate information about revenue, costs and business results contributes to improving the efficiency and business reputation of the enterprise. The important factor contributing to ensuring safety, enhancing competitiveness as well as the ability to achieve high efficiency when making business decisions to help businesses develop is thanks to good management of revenue and expenses. Costs and business results. By using the method of researching secondary documents, including documents and textbooks on accounting theory of revenue, costs and business results, on the basis of dialectical and materialist methodology. Historically, the article has used a number of different research methods such as: investigation, analysis, and systematization methods; Comprehensive method to research, evaluate and present issues related to accounting for revenue, costs and business results in countries around the world, thereby drawing lessons for businesses Vietnam.

ABSTRACT
This research aims to describe the leadership style, individual characteristics, work environment, and achievements of Yogyakarta Air Force Academy Taruna and to analyze partially and simultaneously the influence of leadership style, individual characteristics, and work environment on the achievements of Yogyakarta Air Force Academy Tarunas. Location: This research was conducted at the Yogyakarta Air Force Academy at 6C8V+HH2, Raya Solo – Yogyakarta Street, Mereden, Sendangtirto, subdistrict. Due to the population not reaching 100, the number of samples in this study was 90 people from all Karbol Soldiers (Prakar) at the Air Force Academy in Yogyakarta. Thus, this research is census research. The data analysis technique in this research was carried out using descriptive analysis techniques, which were carried out quantitatively using multiple linear regression analysis using the program version 25.0. The research results show that leadership style influences taruna achievement, leadership style influences taruna discipline and obedience, and individual characteristics influence taruna achievement, where various characteristics of tarunas also influence increased performance. The work environment influences the achievement of Yogyakarta Air Force Academy tarunas. Thus, it means that all independent variables influence the achievements of the Yogyakarta Air Force Academy Tarunas. This research contributes to the Indonesian Air Force's consideration of improving taruna performance quality, driven by leadership style, individual characteristics, and work environment.

ABSTRACT
The purpose of this study is to examine, either concurrently or partially, the impact of information technology, work discipline knowledge, and abilities on the performance of personnel at Air Force Hospital (RSAU) Dr. Esnawan Antariksa Halim Perdana Kusuma Jakarta. Additionally, the purpose of this study is to determine which of work discipline, knowledge, ability, and information technology have the greatest impact on the performance of personnel at RSAU Dr. Esnawan Antariksa Halim Perdanakusuma Jakarta. The design of the study is explanatory in nature. The research population comprised all forty members of the organization led by the first officer at RSAU, Dr. Esnawan Antariksa Halim Perdana Kusuma Jakarta. Due to the relatively small size of the population, census research was conducted on every member of the first officer staff at RSAU. As the research respondent, Dr. Esnawan Antariksa Halim Perdana Kusuma Jakarta will serve. Hypothesis testing and multiple linear regression are components of the analysis method. The findings of the study indicate that work discipline, knowledge, ability, and information technology have an impact, either simultaneously or partially, on the performance of first officer members at RSAU Dr. Esnawan Antariksa Halim Perdana Kusuma Jakarta. Moreover, this study has established that knowledge predominates over employee performance at RSAU. Kusuma Jakarta's Dr. Esnawan Antariksa Halim Perdana.

ABSTRACT
This research aims to study work discipline, work motivation, work environment, and performance and analyze the level of significance simultaneously, partially, and dominantly on the influence of work discipline, work motivation, and work environment on the performance of Air Force Central Hospital (RSPAU) members Dr. Suhardi Hardjolukito Yogyakarta, analyzed the level of significance of the influence of work discipline, work motivation and work environment partially on the performance of RSPAU members Dr. Suhardi Hardjolukito Yogyakarta. Location: This research was conducted at RSPAU by Dr. Suhardi Hardjolukito Yogyakarta, whose address is JL. Janti Yogyakarta, Adisutjipto Air Base, Jl. East Ringroad, Karang Janbe, Banguntapan, Kec. Banguntapan, Bantul Regency, Special Region of Yogyakarta 55198. The population and sample for this study were all specialist doctors at the Dr. Air Force Central Hospital (RSPAU). Suhardi Hardjolukito Yogyakarta has 72 members. Data analysis in this research was carried out using descriptive analysis techniques and multiple linear regression analysis. The research results show that work discipline, work motivation, and work environment significantly affect the performance of RSPAU members Dr. Suhardi Hardjolukito Yogyakarta. In this way, the performance of RSPAU member Dr. Suhardi Hardjolukito Yogyakarta is greatly influenced by the quality, quantity, motivation, discipline, and work environment. It is hoped that the contribution of this research can be a practical and theoretical reference for the RSPAU so that it can find out how members' attitudes towards work discipline, work motivation, and work environment variables affect performance and can also be used as a reference in carrying out strategic steps in order to improve member performance.

ABSTRACT
In the condition of raw materials price rising, companies needs to know how to utilize the resources they have to create value. Besides that they need to assess whether the utilization of resources they have done so far has been effective in helping the company to generate profits. This study is a quantitative study aims to analyze the effect of Competitive Advantage, Intellectual Capital, and Concentrated Ownerships on Firm Value with Firm Size Used as Moderating Variable. Sampling was carried out using the purposive sampling method, the number of samples selected was 87 samples from 29 companies. The analysis was carried out using the panel data regression method, and for data processing using the Econometrical Views (Eviews) 12 application. The results showed that Competitive Advantage affects Firm Value, while Intellectual Capital and Concentrated Ownership doesn’t affect Fim Value. Firm Size is able to moderate the effect of Competitive Advantage and Concentrated ownership on Firm Value, but unable to moderate the effect of Intellectual Capital on Firm Value.

ABSTRACT
Musandam's vibrant food service industry is integral to its tourism, facing challenges with substantial waste and inefficiencies in resource management. The study transcends conventional reuse strategies, focusing on pioneering circular innovations poised to revolutionize small and medium-sized enterprises (SMEs) for a sustainable and prosperous future. Examining the implementation and potential of circular economy innovations among SMEs, the study investigated cutting-edge technologies and business models to drive resource efficiency, create fresh economic opportunities, and nurture sustainability. It aimed to blueprint a successful transition to a circular economy through empirical analysis, aligning with national sustainability objectives and environmental conservation. The study assessed resource utilization and waste streams across diverse SME sectors, identified promising circular innovations, developed a comprehensive roadmap for a successful circular transition, and evaluated these innovations' economic, environmental, and social impacts. The research hypothesis posits that these innovations significantly enhance resource efficiency, diminish waste, and elevate performance compared to traditional methods. Employing a holistic framework informed by circular economy theory, sustainability frameworks, and quantitative method data analysis, the research considered technological advancements tailored to various sectors' specific needs. This approach aims to foster a sustainable and thriving future for Musandam's SMEs, harnessing the transformational potential of circular innovations. The study culminated in a comprehensive roadmap, encompassing technical guidance and policy frameworks to empower the entire sector. Beyond waste reduction, it scrutinized effects on employment, profitability, and community well-being, ensuring a sustainable trajectory for Musandam's food service sector aligned with Oman's Vision 2040 goals. Equipping businesses with tools .........

ABSTRACT
In insurance company, human resources play important vital in creating competitive advantage and to achieve objectives. This research aims to explore various problems that exist in insurance companies related to human capital based on a literature review. These various problems include strategic role of human capital to create and maintain competitiveness, manage top talent, govern good corporate, foster innovation in rapidly changing industry and environment, plan work-life balance, to improve service to customers, and increase company’s performance and to maintain company sustainability. The results of this research show that insurance companies face several problems and these can be resolved by increasing the competency and empowerment of all human resources.