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. Based on the results of observations, learning subjects Basic Knowledge of Mechanical Engineering in Vocational High Schools showed low learning outcomes. The purpose of this study is to improve student learning outcomes by using audio-visual media in the student facilitator and explaining learning model. This research is a class action research consisting of two cycles, each cycle consisting of planning, action, observation, and reflection activities. The research subjects were 35 male students in class X Machining at SMK Negeri 1 Cibeber for the 2020/2021 academic year. Based on the results of the written test conducted at the end of cycle I, an average value of 69.92 was obtained with 72% classical completeness. Implementation of improvements in cycle II increased student learning outcomes, with an average score of 78.30 and 76.92% classical completeness.    

Manusia hidup di dunia sebagai khalifah (perwakilan), maka ia mesti menyelami hakikat atas tugas tersebut. Melalui pendekatan historis kosmologis diketahui, bahwa Allah telah menciptakan makluk sebelum manusia di muka bumi yakni entitas jin. Entitas ini mempunyai amanah dari Allah, mengelola bumi dan beribadah pada-Nya. Namun entitas itu gagal, memiliki perilaku merusak dan saling membunuh sehingga kedamain sulit diwujukan. Maka Allah mengganti mereka dengan manusia, melanjutkan amanah pengeloaan bumi dan beribadah. Belajar dari entitas jin, manusia sebagai pengganti (khalifah) mesti menjaga dunia dan taat beribadah agar amanah tersebut bisa ditunaikan.  

Dalam perkembangannya banyak UMKM mengalami permasalahan diantaranya adalah  program kemitraan yang salah satu fungsinya adalah untuk menghindarkan terjadinya monopoli dalam usaha. Penelitian ini bertujuan untuk mengidentifikasi a lingkungan internal yang menjadi kekuatan dan kelemahan serta lingkungan eksternal yang menjadi peluang dan ancaman kemudian merumuskan alternatif strategi yang dapat diterapkan untuk dikaitkan dengan Program Kemitraan pada UMKM tahu Selanjutnya. Penelitian ini dapat diringkas dalam pertanyaan umum sebagai berikut Bagaimanakah struktur hubungan antar unsur yang saling mempengaruhi pada UMKM Tahu-tempe dan Bagaimanakah leverage dari masing-masing model Systems Archetype dalam Kemitraan UMKM dan juga menggunakan Matrik Internal (IFE)  dan Matriks External (EFE) penelitian ini dilakukan dengan menggunakan pendekatan systems thinking yang dipercaya mampu menjawab persoalan bisnis UMKM secara utuh. Dari perhitungan data EFAS dan IFAS diatas, terlihat bahwa posisi perusahaan saat ini berada pada kuadran I koordinat (1,946 ; 1,395) yaitu kuadran expension (growth) yakni Diharapkan UMKM tahu dan tempe ini mampu menjaga dan mempertahankan Strategi serta mampu penetrasi pasar dan pengembangan produk. Berdasarkan hasil proses simulasi model dengan Systems Casual Leverage Loop  diperoleh beberapa struktur hubungan antar unsur yang saling mempengaruhi pada UMKM dengan Pihak Mitra yang diharapkan yakni Mitra berasal dari perusahaan besar yang mempunyai scope industri baik di wilayah rantai niaga Tahu – tempe dan bahkan industry Impor kedelai. Sementara dilihat dari hasil struktur Kemitraan terbangun dari tiga sisi yakni sebagai berikut Perspektif Informasi Usaha, Perspektif Kompetensi Usaha dan Perspektif Akses Usaha

The Indonesian Ministry of Health has issued a Minister of Health Decree on Guidelines for the Prevention and Control of Covid-19 in Office and Industrial Workplaces in Support of Business Continuity in Pandemic Situations. The Minister of Manpower issues a Circular which states for companies that limit their business activities due to the policies of their respective local governments in preventing and overcoming COVID-19, causing some or all workers not to come to work, taking into account business continuity, changes in the amount and method of payment wages are made in accordance with the agreement between the employer and the worker. The purpose of this study was to analyze the effect of work-life balance on work engagement through job satisfaction as an intervening variable. Sampling in this study using the Slovin formula amounted to 100 respondents using simple random sampling technique. Data analysis using simple linear regression model, multiple and single test. The results of hypothesis testing work life balance statistically have a positive and significant effect on job satisfaction, job satisfaction is statistically positive and significant impact on work engagement, work life balance has an effect on work engagement through job satisfaction as an intervening variable.

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results show that the amount of loans and the number of automated teller machines (ATMs) have a negative and significant effect on bank profitability. meanwhile, the number of bank branches has a positive and significant impact on the profitability of banks in Indonesia.  

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Current technology has developed rapidly, computers are one of them. Almost all types of jobs require a computer to complete the task. In the field of computer education it is also very helpful, especially in terms of payroll services for teachers and employees who work as educators. MTs NU Jogoloyo Wonosalam Demak as an institution that has a large number of teachers and employees, besides that every day attendance officers are absent which results in difficulties in making payroll reports, especially recording and reporting still using manual methods so it takes longer time to record and deliver. report. In addition, sometimes there is a misunderstanding between attendance officers and teachers and employees regarding remuneration at the end of the month. In solving this payroll problem, the writer uses the Research and Development (R & D) method, while making applications can use high-level programming languages ​​such as Microsoft Visual Basic Ver 6.0. and SQL Server 2000 for data base management. Payroll applications are needed to simplify transactions and reporting on a monthly basis. With the use of this new payroll system software, it is hoped that it can produce quality information, improve service to employees and can assist in the decision-making process

This study aims to examine the phenomenon of debt in state enterprises (BUMN) which is excessive without being followed by an increase in profitability. The sample used is state-owned enterprises (BUMN), the various business sectors for the 2015-2018 period. Using purposive sampling got 137 samples and data processing using the IBM SPSS series 23 program. The result is that debt policy has a negative impact on profitability; it does not prove liquidity to affect profitability. It does not prove liquidity to determine dividends. Debt policy has a negative effect on dividends, and profitability has a positive effect on dividends.

Welcoming free trade, competition in the business world is getting tougher. As many companies emerge, according to the law of Supply and Demand, competition will arise between similar and dissimilar industries to dominate the market using various methods and strategies. When these companies or industries are established, they certainly have a goal to be achieved. Of the many goals that a company wants to achieve, it is to gain profit or profit. The author's anxiety in facing increasingly tough competition makes the author try to examine whether the calculation of overhead costs is in accordance with the accounting process implemented, because companies are required to be able to make decisions quickly and precisely, because being careful in making decisions will affect the continuity and development of the company, wrong One decision that must be taken in the management of a company is decisions and policies regarding costs.      

Through careful market research and monitoring of consumption trends, we see great potential in bringing new variations of the widely known potato dish. We believe that by combining delicious potatoes with a variety of interesting herbs and fillings, we can create something unique and appetizing.

Community service is one part of the tridharma of higher education that must be carried out. The Covid-19 pandemic has had a major impact on various sectors, especially the economic sector, one of which is MSMEs. For this reason, community service in the form of assistance in managing MSMEs is considered very necessary. The aim of implementing the Community Service for Management of Micro, Small and Medium Enterprises (MSMEs) during the Corona Virus Disease (Covid-19) Pandemic in Lembang Ratte Talonge, Saluputti District is to help resolve MSME problems in developing businesses through training in business management in the Covid-19 Era, financial management and capital in Lembang Ratte Talonge, Saluputti District. Apart from that, this community service also aims to improve the skills of business actors in managing MSMEs in Lembang Ratte Talonge, Saluputti District.    

The more creative students there are in a country, the more poverty and unemployment can be minimized. This is in accordance with the statement by Mark G. Hanna and Buddy Robinson, 1994 that there are three main strategies for empowerment in the practice of social change, namely traditional, direct action, and transformation. 1) Traditional strategy, suggests knowing and choosing the best interests freely in various circumstances, 2) Direct-action strategy, requiring the dominance of interests that are respected by all parties involved, viewed from the perspective of changes that may occur, and 3) Transformative strategy, shows that long-term mass education is needed before identification of self-interest. The creation of students who are broad-minded and have the ability to develop businesses can grow the Indonesian economy.    

This study evaluates the quality of local government public services in fire disaster management. Using a descriptive qualitative approach, this study focuses on interviews, observation, and documentation techniques for data analysis. The results identified a shortage of firefighting equipment and a significant reliance on the sub-district as the primary coordinator with the DPKPB. Despite rapid response efforts from the subdistrict government, more public education on fire prevention and handling still needs to be done. The main challenges are inhibiting factors such as natural conditions, lack of public awareness, and lack of infrastructure. This research suggests improved equipment provision, more effective community outreach, infrastructure development, and coordination between agencies and communities to quickly and efficiently respond to fire emergencies.    

This research aims to determine the influence of work climate, work stress and work discipline on employee performance. PT. Graha Pena Fajar Makassar. The research method used is a statistical analysis method using SPSS 21 (Statistical Program for Social Sciences) used for this research. The data used is quantitative data collected through distributing questions (questionnaires) related to the variables studied at PT. Fajar Graha Pena Makassar. The research results show that only 1 independent variable indicator has no effect on employee performance, namely work climate, while work stress and work discipline have an effect on employee performance

this study aims to determine the influence of organizational culture and motivation on employee performance at mercure Makassar Hotel. The method used in this study is the method quantitative. Approach the population in this study were all employees of the mercure Makassar Hotel. The sampling technique used was the slovin technique where the population was a sample of 45 people. The data collected was processed using SPSS. Based on the conclusion that the variable of work organizational culture (X1) has a significant effect on employee performance (Y) partialyy, it is proven that the value of sia is 0,12<0,05 work motivation vanabel (X2) has a significant effect on employee performance (Y) 0,22<0,05

This study aims to determine the effect of motivation, satisfaction and organizational commitmen on employee peformance at the financialsupervisory agency and Representative Develoment of   South Sulawesi.  The  methdot  used  in  this  study  is  a  quantitative  approach method. The population in this study were all BPKP  employees. Makassar. The slovin technique whwre the population was a sample of 65 people, the data collection technique used a questionnaire. The collected data is processed using SPSS. Based on the conclusion that the monkhey motivation variabel (XI) has a significant effect on employee peformance (Y) partially proven by a sig valuae of 0.14<0,14. Work statisfanction (X2) has a significant effect on employee performance (Y) partially proven with a significant valuae of 0,46<0,05. The variable of organizational commitmen (X3) also has a significant effect on employee peformance (Y) partially proven by a significant valuae of 0.046< 0,05

This aarticle is motivated by how the role of administration in improving the quality of administrative services at MTS Nurul Fajri Tambangan Kelekar Village, the role of administration in improving administrative services there are 3 main points, namely: 1) Serving the implementation of operative work to achieve the goals of an organization 2) Providing information -information for the superiors of the leadership of the Organization so that they can make decisions or take appropriate actions 3) Assisting the smooth development of the organization as a whole. As for administrative services, namely an effort provided by the school to students to be more optimal and all joint efforts to utilize resources, both personal and material, effectively and efficiently in order to optimally support the achievement of goals. This study aims to determine the role of administration in improving the quality of administrative services at MTS Nurul Fajri. This type of research is qualitative research using descriptive methods. In this study, this study used several data collection techniques, including interview techniques, observation techniques and documentation studies. The results of the study show that the role of administration in improving the quality of administrative services at MTS Nurul Fajri that administrative staff plays an active role in improving the quality of administrative services at MTS Nurul Fajri Tambangan Kelekar Village, but because there are still many things that need to be learned so that developments in its administrative services developed gradually.

This community service activity focuses on 1) Providing training and new knowledge to the members of the Kaisabu Baru youth group 2) Improving the skills of Karang Taruna to earn additional income through the utilization of pine nuts into a product with selling value, which can later be marketed to tourists who visited the tourist attraction of the Samparona Pine Forest. The method used in this activity was training which was directly taught to cadet members, totaling 20 people who were managers of the Samparona Pine Forest tourism park. The benefits that can be directly felt by members of youth organizations are increasing skills in utilizing pinecones and processing them into goods that have a sale value so that they can provide additional income. This service was carried out at the Samparona Pine Forest Tourism Object in Kaisabu Baru for one day by providing direct training and outreach. The output to be achieved in this community service is a community service journal that is published and is expected to be able to apply knowledge in managing pinecone waste in entrepreneurship.