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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.      

Bureaucracy has a heavy duty to implement the government’s vision and mission. Therefore, reliable, integrated, honest, capable, and high-motivation personnel are required. Bureaucratic reform should be implemented using master plan of human resource with massive bureaucratic simplification, because the existing bureaucratic is too long. The position of ASN (State Civil Apparatuses) will be based on functional position only, requiring more skill and competency. In bureaucratic reform, ASN faces a problem, that is, government’s plan to remove structural post of echelons III and IV. The government wants to break the too long procedure in bureaucracy and expect to accelerate decision making and to accelerate public service when bureaucratic reduction is implemented. There are some solutions to the problem discussed, among others: a. amending ASN Law, particularly related to ASN position and ASN management; b. reorganizing the institutional structure (central and regional) in order to adapt to the bureaucratic function needed; c. reinforcing the integrated carrier building for ASN personnel emphasizing more on functional position; d. the establishment of work relation pattern and inter-function coordination that can project the quick and simple bureaucratic working system; changing ASN personnel’s mindset into work professionalism-orientation based on merit system. Internal expectation in the discussion resulting from this socialization includes: a) Regency Government gives inadequate socialization to ASNs, so that they have not understood completely the echelon removal policy; b) the echelon officials approaching pension age can accept the echelon removal policy; c) the young and productive echelon officials prefer structural position because they get more facilities and wellbeing than they do in functional position; d) potential staffs often attend education and training, have visionary perspective, and prefer functional position because they can get position promotion more quickly impacting on the increasing income; e) the staffs without structural position prefer functional position because their pension age can be up to 60 years. Recommendation and expectation to be obtained from this socialization is that all ASNs in DLH Blora will acquire complete information on echelon removal plan and keep their working spirit

PT Philnesia International is a limited liability company engaged in the business of manufacturing furniture products. At PT Philnesia International, if an order is received by the company, then the company makes products in accordance with existing orders. Control and planning of raw materials are very important in the production process so that the production process can run smoothly, on time and can reduce delays in delivery. PT Philnesia International wants to create a computerized Production Accounting Information System. In addition to making it more effective, accurate and efficient, the owner wants to make it easier for his employees to perform more advanced and modern and makes it easier to view reports every day. The results that will be obtained from the design of this system is an information system that can make it easier for companies to determine raw material requirements, the production process and view the required reports.

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

In order to improve the ability to read Arabic texts in elementary school students, the efforts of teachers are needed, especially here, the efforts of Arabic teachers. Because students at the elementary school level still really need guidance in reading and writing Arabic texts. MI Al-Kalam Denpasar Bali is one of the Madrasah Ibtidaiyah in West Denpasar sub-district whichaims to make students ableto read Arabic texts well. Where as in fact the portion of Arabic learning hours in the 2013 curriculum (K13) was only 2 meetings. There for, there search wants try to reveal how the efforts of Arabic teachers in improving the ability to understand Arabic texts at MI Al-Kalam Denpasar Bali. This study aimsto: (1). To find out how the efforts of Arabic teachers in improving the ability to read Arabic text with the mubasyaroh method of grade V students at MI Al-Kalam Denpasar in the 2019/2020 academic year, (2). What are the inhibiting and supporting factors of the mubasyaroh method in learning Arabic in improving the ability to read Arabic text for fifth grade students of MI Al-Kalam Denpasar for the 2019/2020 academic year. The methods used are qualitative methods, research approaches and types, determiningin formants, data collection techniques, data validity, and data analysis techniques. As well as the methods used in data collection techniques, namely: observation, interviews, and documentation. The technique for collecting research informants uses 6 informant consisting of: theprincipal, subject teacher, and class V student guardian.The results of the study revealed that: (1) the efforts made by the Arabic teacher to improve the students' ability to read Arabic texts were being accustomed to repeating mufradat and practicing it everyday. (2) the supporting factor of the application of the mubasyaroh method is that children canget to know more quickly without having to know the writing but directly put into practice. while the inhibiting factor is the lack of students in understanding vocabulary.

Camisole is one of the underwear that is commonly used to improve body shape so that it looks more beautiful and proportional. Most of the camisole is made by using a baleine stitch and attachd to the main material, this time the writer wants to try new things in making a camisole. Such as selection and placement Baleine on a camisole as a complement to a party outfit. The objectives of this research are: 1) To know the right type of baleine on a camisole; 2) Can know the placement of baleine on a camisole. The methods used in the selection and placement of baleine on a camisole as a complement to the party dress are: 1) R&D method; 2) Data Analysis. The selection and placement of Baleine on the camisole as a complement to the party outfit begins with determining the design. Camisole design to be made, preparation of tools and materials, taking measurements, making basic patterns, breaking patterns, cutting steps, and determining baleinejahit and baleine stitches that will be installed on the main material or will be attached to the furing (sewing process). Baleine installation can be done in two ways, namely attaching it to the main material and attaching it to the lining. It turns out that baleine sewing is more effective for making camisole, the result of a camisole that uses baleine sewing looks firm and good when used.

MSMEs in Bangka Belitung Islands Province experienced several obstacles in developing their MSMEs. Data for 2018 shows that the number of MSMEs in Bangka Belitung Kepulauang Province has decreased dramatically. The decreasing number of MSMEs from active to inactive, because these MSMEs are less able to survive in the increasingly fierce competition, so only MSMEs that survive are MSMEs that have creations and innovations according to needs of community Weak dimensions in the big five personality reflecting the unpreparedness of SMEs to compete and synergize. This study wants to see how the objective conditions dimensions big five personality SMEs in City of Pangkalpinang. The sample of study was Pangkal Pinang City SMEs practitioners with quantitative research methods processed from results of questionnaires. results of study showed that Openness to experience, Conscientiousness, Extroversion, and Agreeablenss, had a positive and significant effect on increasing MSMEs in Pangkalpinang City, while Neuroticm had a negative and significant effect on increasing MSMEs in Pangkalpinang City.

This study aims to find out the participation and the activities of Youth in church life in Tumbang Kaman station. The method used in this research process is a qualitative descriptive method with data collection techniques through interviews, observation and documentation. With this approach, the author wants to know the experience of informants regarding youth participation in church life. Data analysis technique in this study uses qualitative data analysis of the Miles and Huberman models which are divided into 3 stages, namely data reduction, data display, conclusion / verification. Informants are people who provide data or information to the author in a study. The informants expected by the author to provide information consisted of parish priests, young people, catechists and other adult Catholics. In this study there were 12 informants who provided data and information to the author.

Abstract   Language as a communication tool is very important in human life. Language is used to preserve and preserve culture, linguists need to implement their knowledge in the application of methods and theories.Cultural traditions need to be preserved through the fields of tourism, education, and social culture. Writer is interested in preserving the manuscript. A lot of manuscripts that hereditary experienced changes in the text. The writer wants to know the form of Tembang Sinom text which experiences some text changes using the text critique method. In addition, writer wants to apply methods and theories to the text of the Tembang Sinom. The data comes from one song about puberty. Data were analyzed with a qualitative descriptive analytical approach. The results of form Tembang Sinom text in puberty theme, it has an approach to the original which has three derivatives, and the author is affected by the situation at the time of singing Tembang Sinom. It changed in its derivatives. But it does not come out of the theme of puberty and still contains good advice.

The relevant Catechism in the midst of the struggling of the life of the faithful is an urgent task of the Church. Catechism cannot be given just to the point of the church’s routine, but should be started from the basic needs of the faithful and the church itself as to grow in faith. Model of catechism that oriented to the kingdom of God is one of the answers toward the struggling of the faithful in relation to the environment and local situation as well as with God. There is a positive hope to create such group of the faithful through this effort. St. Therese of the Child Jesus’s Parish, Simpang Tiga chose such model to discover the reality of catechism’s activity during these periods. By such perspective of catechism, this Parish wants to shape a strong and substantial communion of faithful – having an experience of God, and dialogue with their roots of life in Kalimantan.

Semarang Mini Iron Shop has 5 employees and a leader. Mini Iron Stores Semarang do the buying and selling process wholesale with various customers, the majority of which are small traders or retailers. In running its business, Semarang Mini Iron Shop still conducts conventional buying and selling transactions using a sales memorandum. This allows duplicate data to occur due to repeated customer and supplier data writing. Based on the above problems, the author wants to propose a multiuser-based inventory system design to be taken into consideration in helping to speed up the process of recording purchase and sales transactions and can provide the information needed at the Semarang Mini Iron Store in the form of inventory reports, sales level reports and daily income reports in the form of an application Inventory system in Semarang Mini Iron Shop using Visual Basic 6.0 and MySql database. Making this application is expected to be one of the efforts that can be done to overcome the problems that often occur so as to increase the effectiveness of work which will certainly affect the quality of service to customers.

The arrangement and management of Street Sellers (thereafter called PKL) in Surakarta City referring to Surakarta City Local Government’s Regulation Number 3 of 2008 about the Arrangement and Management of Street Sellers in Surakarta City is conducted, among others, by arranging and managing Street Sellers in Sunday Market Manahan Surakarta conducting activity every Sunday morning. Surakarta City government has devised to close street sellers of Sunday Market Manahan Surakarta in 2016. Solo Mayor, F.X. Hadi Rudyatmo devised to sterilize Manahan Stadion area from Sunday Market sellers’ activity. Pasar Tumpah (spilled market) generated in Sunday Market Manahan location will be relocated to other location. The policy is still processed currently by Surakarta City Government. City government wants to recover the original function of Manahan Stadium for sport activity purpose. So far, the existence of sellers utilizing road or sidewalk in Manahan Stadium area disrupts the people’s to do exercise. In addition, the pile of rubbish resulting from Sunday Market activity is so high. The cleaning service officers of Cleanliness and Gardening Service (DKP) working are often overloaded when cleaning the rubbish pile resulting from Sunday Market. This one-day trading activity takes three days to clean its rubbish. Through Youth and Sport Service (Dispora), in this case Surakarta City’s Local Technical Service Unit of Sport Infrastructure, Solo City Government released Joint Decree approved by Dispora, Trade Service of Surakarta City and Street Seller Association of Sunday Market Area. In the presence of Community Service activity, several benefits can be achieved: Successfully giving understanding to the street sellers of Sunday Market about Environment Orderliness in trading location, in Manahan Stadium area of Surakarta; successfully encouraging the street sellers to encourage the City Government’s program to recover the original function of Manahan Stadium for sport activity purpose for Solo City people, so that they no longer use road and sidewalk in Manahan Stadium area; successfully giving an understanding on the importance of maintaining the cleanliness of Sunday Market area, by obliging the sellers to clean rubbish after their activity has been completed; and successfully giving understanding on the importance of maintaining plant as the park (garden) in Sunday Market area. Keywords: Management and Arrangement, Understanding on Environment Orderliness, Street Sellers of Sunday Market