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The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.

Generally, learning is done face-to-face in schools, but during the pandemic, the government implemented a physical distancing policy to suppress the spread of COVID-19, and learning was done online. SDN 6 Sumerta applies online learning with whatsapp groups, one of which is PAI learning. Learning motivation is one of the factors that influence the success of learning. Motivation is something that moves an individual to take an action. The purpose of this study was to determine: 1) The effect of variations in learning media in whatsapp group on PAI learning motivation of SDN 6 Sumerta students. 2) The contribution of the variation of learning media in the whatsapp group to the PAI learning motivation of SDN 6 Sumerta students. This type of research is quantitative with a correlational approach, the population is all Muslim students in grades I-VI SDN 6 Sumerta with a sample of 47 students, data collection techniques using questionnaires, documentation and observation. The results of the study show 1) there is a positive and significant influence on the variation of whatsapp group learning media on learning motivation. This is indicated by Y = 6.666 + 0.845X, meaning that if the variation of learning media in WhatsApp increases by 1 point, there will be an increase in learning motivation of 0.845. Judging from the f test, F_count is 610,424 > F_table in numerator 1 and denominator 31 at 4.16. Or it can be seen that significant > 0.05 is 0.000 < 0.05. This means that Ho is rejected and Ha is accepted. 2) Variables of learning media variation in whatsapp group contributed 90.3% to learning motivation. The remaining 9.7% is influenced by other factors not examined by the authors.

Tujuan dari penelitian ini adalah mengetahui implementasi Metode Komunikasi Verbal dan Non Verbal untuk meningkatkan Motivasi Berprestai dan Hasil Belajar TPQ Tentang Terjemah Surat An nas pada Siswa kelas 1E semester I SD Muhammadiyah 2 Denpasar. Subjek penelitian ini adalah siswa kelas 1 sebanyak 32 orang. Data yang dianalisis menggunakan deskriptif kualitatif untuk menunjukan rata–rata skor motivasi berprestasi, hasil belajar, dan kriteria ketuntasan yang digambarkan dalam bentuk grafik poligon. Hasil penelitian ini menunjukan bahwa, dari hasil observasi tentang motivasi belajar sebelum penelitian hanya 60% pada siklus I menjadi 91% sedangkan Prestasi belajar dari post test mulai nilai 61,3 naik menjadi 69,1 ( siklus-I ) kemudian naik lagi menjadi 80,9 pada siklus – II sedangkan ketercapaian ketuntasan belajar dari 40,6% menjadi 65,6% dan pada Siklus-II menjadi 90,6%, dapat disimpulkan bahwa Metode Komunikasi Verbal dan Non Verbal dapat diterapkan untuk meningkatkan motivasi berprestasi dan Hasil belajar, disamping itu untuk menciptakan suasana yang menyenangkan. sehingga secara bertahap prestasi Tahfidz juz 30 peserta didik dapat meningkat. ABSTRACTThe purpose of this research is to know the implementation methods of Verbal and Non Verbal Communication to increase Motivation Achievement and Learning Results TPQ About translations of the An nas in the grade 1 Muhammadiyah Primary School 2 nd Denpasar, semester 2. The subject of this research is the grade 1E by as much as 32 people. The data were analyzed using descriptive qualitative to indicate average score of achievers motivation, learning outcomes, and pass criteria minimals illustrated in graph form polygons. The results of this study showed that, the results of observation of the learning motivation research before just 60% in cycle I becomes 91% whereas the achievement of the learning post test start value rose to 69.1 61.3 (cycle-I) then up again into 80.9 on cycle – II while learning results from 40.6% to 65.6% and cycle-II being 90.6%, it can be concluded that the method of Verbal and Non Verbal Communication can be applied to increase the motivation

Pada ranah pendidikan, setiap sekolah mengharapkan memiliki sumber daya manusia yang berkualitas sesuai dengan bidang yang diampu. Kemampuan setiap pendidik tentunya berbeda-beda hal tersebut menarik untuk dikaji, khususnya di MI Kalifah Nusantara Denpasar. Peserta didik di MI tersebut sudah kuliafied dan mampu membimbing dan membina siswa-siswanya, namun masih terdapat beberapa siswa kurang aktif dan menurun dalam hasil belajar siswa. Berdasarkan kondisi tersebut, melalui kajian peran pendidik diharapkan dapat diketahui dan dijabarkan secara deskriftif kualitatif melalui wawancara dan dokumentasi. Sehingga melalui analisis data berdasarkan teori-teori dan kajian terdahulu, diketahui bahwa peran pendidik sangat penting terhadap motivasi siswa melalui peningkatan kemampuan dan kinerja pendidik dengan mengikuti pelatihan, workshop, konseling siswa, dan pendekatan terhadap orangtua siswa.   AbstractIn the scope of education, every school expects to have quality human resources in accordance with the field being taught. The ability of each educator is certainly different, this is interesting to study, especially at MI Kalifah Nusantara Denpasar. The students are already educated and able to guide and nurture their students at MI, but there are some students who are less active and decline in student learning outcomes. Based on these conditions, aim of study in the role of educators, it is expected to be known and described in a qualitative descriptive manner through interviews and documentation. The data analysis based on theories and previous studies, it is known that the role of educators is very important to student motivation through improving the ability and performance of educators by participating in training, workshops, student counseling, and approaches to parents.

Introduction. Leadership is a very decisive factor in the success of an organization. Spiritual leadership that is applied at the hospital are believed to be capable of evoking motivation of nurses can further improve the implementation of nursing care. The purpose of this research is to know the relationship of Spiritual Leadership With the nurse Performance in performing Nursing Care. Research methods. done using penilitian Type used is Descriptive Analytic with Crossectional draft. The sample numbered 36 respondents using Simple Random Sampling techniques. Data collection is done by distributing questionnaires and observation sheets. Furthermore the data that has been collected is processed using computer-assisted program SPSS version 16.0 for analysis by using the chi square statistic test with significance level (α) 0.05. The results. in this study, there is a Spiritual Relationship With the nurse Performance Leadership In Implementing Nursing Care. Obtained p = the value of 0,018 showed < α = 0.05. The discussion. The results of this study expect can add information that can be used to improve the performance of the nurses in the care of nursing.            

The aim of this research is to find out whether there is a positive and significant influence between motivation on employee performance at UMKMBolen Pia Baledono in Purworejo Regency. The population in this research is all employees at UMKM Bolen Pia Baledono Purworejo, totaling 26 employees, while the sampling technique uses a saturated sample where all members of the population are sampled, so the total research sample is 26 employees. Data collection techniques in this research were obtained by observation, interviews, questionnaires, documentation and literature study techniques. Data regarding research variables is obtained through questionnaires or questionnaires distributed to respondents to provide responses to questions/statements in the questionnaire, then it will be analyzed using simple regression analysis, coefficient of determination, and T test. The results of simple regression are Y′ = 6.215 + 0.638X, meaning that if the work motivation value is increased by 1 point, then the size of the employee performance variable is 6.215. The results of calculating the coefficient of determination show that the R square is 43.8%, this figure means that the motivation variable contributes 43.8% to the performance variable and the remaining 56.2% of employee performance is influenced by other variables such as employee perception, employee personality, employee resources. , business leadership, and employee discipline. The results of the t test show that the t value is greater than t table or (4.324 > 2.063) and the significance level is (0.000 < 0.05), so H0 is rejected and Ha is accepted, which means there is a positive and significant influence between work motivation (X) on performance. employees (Y) at UMKM Bolen Pia Baledono Purworejo.. 

The aim of this research is to examine the influence of work stress, work motivation and job satisfaction on employee performance at PT Pancaran Sinar Rajawali Indonesia, both simultaneously and partially. This research uses an explanatory quantitative approach. The number of samples in this study was 35 respondents The results of this research in hypothesis 1 obtained the results of t count > t table (2.362 > 1.989) with a significance level of 0.02 (0.02 < 0.05) Hypothesis 2 obtained the results of t count > t table (2.398 > 1.989) with a level of significance of 0.02 (0.02 < 0.05). Hypothesis 3 obtained the results of t count > t table (2.659 > 1.989) with a significance level of 0.01 (0.01 < 0.05). Hypothesis 4 obtained the results of F count > F table (7.566 > 2.717) with a significance level of 0.00 (0.00 < 0.05) which means there is a significant influence between work stress, work motivation and job satisfaction on employee performance. The conclusion of this research is that in hypotheses 1 to hypothesis 4 there is a significant influence on work stress, work motivation and job satisfaction on the performance of PT Pancaran Sinar Rajawali Indonesia employees.

Managing human resources optimally, in this case employees in an organization, both non-governmental organizations and governmental organizations, is very important in conditions with an increasingly high level of competition. Employees needed at this time are those who have the attitude to carry out their duties and responsibilities properly, so that the goals to be achieved can be realized. Various problems that are currently being faced require companies/organizations to find solutions that are fast, precise, and accurate, especially problems related to human resources in companies/organizations. In this condition, it cannot be denied that labor or employees are the lifeblood and the most important element that is needed by the company/organization, without employees it is difficult to achieve the desired goals. Sutrisno (2012) that the biggest real threat to economic stability is a workforce that is not ready to face the challenges and changes that are happening around it. Thus, efforts are needed to be able to create and form employees who have a loyal attitude towards work, have creativity, are able to demonstrate work innovation, have forward orientation, and have the ability to think critically.

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

Affiliation motive is a need that every individual needs. Individuals need a need where one of these needs is the need to relate to other people or the need to make friends with others. There are symptoms of the Karuna Putra Orphanage children who have low affiliation motives, some children who form groups and between groups are not very close even though they are in one dormitory. There are also other groups who cannot accept the existence of other friends.. The implementation of this community service activity is by providing group guidance services. which in each meeting will discuss the topic of assignments with the theme of affiliation motivation and activities that include games, namely: a) word chain; b) Our Picture; c) Trip of Three Disabled Persons; d) Continue my story; e) Stand Together; f) positive thingking. The meaning of the game has to do with the themes that are presented

This Community Service program aims to instill the values of entrepreneurship and creative economy in order to foster an entrepreneurial mindset among students of the Faculty of Economics and Business, University of Baturaja. Through counseling, training, and entrepreneurship bazaar activities, students received both theoretical knowledge and practical experience in developing creativity-based business potential. The results of the program showed an increase in students’ motivation, understanding, and enthusiasm in running independent businesses. The activity also demonstrated that participatory and applicative approaches in entrepreneurship education can bring about changes in attitude and encourage the development of an entrepreneurial mindset focused on innovation and economic empowerment. Therefore, this program positively contributes to strengthening students' entrepreneurial capacity through community service activities.

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

This research is to know the Influence of Communication, Motivation, And Work Ability To Performance Of Subdistrict Officer Of Universitas STEKOM Semarang. Research data was obtained through questionnaire. The sample used in this research is 82 respondents. The data obtained were processed by using descriptive  analysis  and  quantitative  statistical  analysis.  Quantitative  analysis using multiple regression analysis to determine the effect of independent variables to  dependent  variables,  but  before  the  test  is  done  first  test  the  validity and reliability test.The result of regression analysis shows that Communication, Motivation, and Work Ability to Performance.

This research was motivated by all teachers in MI Kalifa Nusantara have met academic qualification standards. However, it seems that the teacher’s academic qualifications have not been able to maximize the student’s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at MI Kalifa Nusantara Years lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

This research was motivated by all teachers in SMP Tawakkal Denpasarhave met academic qualification standards. However, it seems that the teacher‟s academic qualifications have not been able to maximize the student‟s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at SMP Tawakkal DenpasarYears lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

ABSTRAKMotivasi merupakan proses mempengaruhi atau mendorong dari luar maupun dari dalam terhadap seseorang atau kelompok kerja agar mereka mau melaksanakan sesuatu yang telah ditetapkan. Kinerja adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang karyawan dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan kepada karyawan. BRI Syariah KC Denpasar mempunyai strategi untuk bisa berbaur dengan masyarkat di Bali dengan memperkerjakan karyawan non muslim supaya nasabah yang non muslim bisa menerima BRI Syariah itu sendiri. Penelitian ini fokus tentang: 1. Bagaimana motivasi karyawan non muslim di PT BRI Syariah KC Denpasar. 2. Bagaimana kinerja karyawan non muslim di PT BRI Syariah KC Denpasar. Adapun tujuan dari penelitian ini adalah 1. Untuk mengetahui motivasi karyawan non muslim di PT BRI Syariah KC Denpasar. 2. Untuk mengetahui kinerja karyaman non muslim di PT BRI Syariah KC Denpasar. Jenis penelitian ini menggunakan pendekatan kualitatif yang berbentuk kalimat, kata, atau gambar berdasarkan hasil pendekatan secara langsung melaui metode wawancara secara langsung atau secara online mengenai motivasi dan kinerja karyawan non muslim yang dipraktekan di BRI Syariah KC Denpasar. Wawancara ini dilakukan kepada para informan dalam hal ini adalah pemimpin perusahaann dan karyawan non muslim di BRI Syariah KC Denpasar. Hasil yang diperoleh: 1. Adanya dorongan dari luar untuk menumbuhkan semangat dalam bekerja yang diberikan oleh perusahaann seperti gaji yang sesuai, harapan yang terpenuhi dan bonus bagi karyawan yang berpestasi akan manambah semangat bekerja karyawan non muslim di BRI Syariah KC Denpasar dan menghasilkan karyawan yang memiliki kinerja lebih baik lagi. 2. Apabila Kinerja karyawan non muslim baik dalam bekerja maka tujuan BRI Syariah KC Denpasar akan terwujud yaitu menjadi perbankan yang rahmatal lil ‘alamin.   ABSTRACTMotivation is the process of influencing or encouraging from outside or from within a person or work group so that they are willing to carry out something that has been determined. Performance is the work result in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities assigned to the employee. BRI Syariah KC Denpasar has a strategy to be able to mingle with society in Bali by employing non-Muslim employees so that non-Muslim customers can accept BRI Syariah itself. This study focuses on: 1. How is the motivation of non-Muslim employees at PT BRI Syariah KC Denpasar. 2. How is the performance of non-Muslim employees at PT BRI Syariah KC Denpasar. The objectives of this study are 1. To determine the motivation of non-Muslim employees at PT BRI Syariah KC Denpasar. 2. To find out the performance of non-Muslim employees at PT BRI Syariah KC Denpasar. This type of research uses a qualitative approach in the form of sentences, words, or images based on the results of the direct approach through direct or online interviews regarding the motivation and performance of non-Muslim employees practiced at BRI Syariah KC Denpasar. These interviews were conducted with informants, in this case, company leaders and non-Muslim employees at BRI Syariah KC Denpasar. The results obtained: 1. The encouragement from outside to foster enthusiasm for work given by the company such as appropriate wages, fulfilled expectations and bonuses for high-performing employees will increase the enthusiasm for work of non-Muslim employees at BRI Syariah KC Denpasar and produce employees who have even better performance. 2. If the performance of non-Muslim employees is good at work, the goal of BRI Syariah KC Denpasar will be realized, namely to become a banking that is rahmatal lil 'alamin.

The world of education in indonesia is currently experiencing a change in services due to the covid 19 pandemic and is required to make changes to the way of teaching, and other administrative services in the context of the indonesia education world, the massive changes in services resulting from the impact of the covid 19 pandemic have greatly disturbed students, teachers and parents. They are required to make changes to the way of teaching and learning and guide quickly and accurately.The role of the teacher is now very important because the learning prosess cannot be faceto-face anymore. The teacher must really do everything possible so that students can understand the material presented online.This study aims to determine:( 1) the role of teachers in improving PAI learning outcomes during the covid 19 pandemi at SD No. 1 Seminyak for the 2019/2020 school year, (2) learning outcomes during the covid 19 pandemi at SD No. 1 Seminyak 2019/2020 academic year, (3) inhibiting and supporting factors in the implementation of online learning in Islamic education subjects during the covid 19 pandemic at SD No. 1 Seminyak in the school year 2019/2020.This type of research is descriptive kwalitatif, the informan is determined by purposive method, while the key informants are the principel, religion teacher, home room teacher, students, student guardians and the data committee is analyzed by data reconstruction stages, data presentation, and verification conclusion.The results showed; (1) teachers are require to play a deeper role in online learning during the covid 19 pandemi, the online learning process delivered material through learning videos in the whatsap grop, make google absences from monitoring students to memorize short surahs via whatsapp or video calls to provide motivation and encouragement to students. (2) Pai's study results during the covid-19 pandemic are less than maximal because teachers cannot monitor students directly and many obstacles in online learning. (3) supporting factors in the implementation of online learning, namely, the availability of mobile quota and internet networks. While the inhibiting factor in online learning, namely, aconomi limitations, internet network is sometimes not as stable.

Basically, the principles of Al-Qur'an learning can be carried out using various methods, all of which have the same goal, namely so that children can read the Al-Qur'an properly and correctly. The low motivation of students in learning the Qur'an is still one of the reasons for the low quality of education, especially in the ability to read the Qur'an. One of the efforts to increase motivation to learn to Read and Write the Qur'an is the use of online methods during the Covid-pandemic. 19 can be carried out by educators or teachers in the reading and writing subject of the Koran which is the basis of learning in Islam The low motivation of students in learning Al-Qur'an is still one of the reasons for the low quality of education, especially in the ability to read Al-Qur'an. So it can be said that motivation and learning achievement are directly proportional to the learning methods developed. One of the efforts to increase the motivation to learn to read and write al-quran is to use appropriate methods that can be used by educators or teachers in reading and writing al-Qur'an subjects which are the basis of learning in Islam.

To encourage political participation, good political education is needed. Political education can target young people as agents of change that have much influence in political development. Therefore, it is important to provide political education in strengthening the political participation of Indonesian youth. This program aims to provide Political Education in Strengthening Youth Political Participation. The service program was held in a four-month time series, from January to April 2019. The socialization activities had been held in Mandan, Sukoharjo Regency on Saturday, April 21, 2019 for one day, attended by 34 young people. The method used in program was socialization and active discussions, and providing motivation for the participants, which was previously preceded by participant assessment activities. The socialization activity lasted for one day. The core material of socialization consists of (1) political introduction; (2) the importance of political participation; (3) youth's ideal actions in political participation. The members of this program were Youth Organization of Mandan , Sukoharjo. Through this program, it can be beneficial for: (1) youth and the general public, to get a picture of political education and positive political participation; (2) for regions, can develop regional potential, regional promotion, and regional development; (3) for tertiary institutions, as fulfillment of the Tri Dharma element of Higher Education. Keywords: Mandan, political education, youth.

This study aims to examine the quality of public services in Pusakajaya District, Subang Regency, focusing on citizens' basic needs and civil rights. This study used qualitative and descriptive methods, with data collected through interviews and observations. Data analysis is done through data reduction, presentation, and conclusions. The results showed that the quality of service at the Pusakajaya sub-district office was not satisfactory, mainly due to limited physical infrastructure and service facilities, such as the absence of a comfortable waiting room, inadequate service room, and lack of air conditioning facilities. Despite these barriers, service processes generally conform to existing standards. Supporting factors for service quality are employee work motivation while inhibiting factors include employee shortages and inadequate infrastructure. This study suggests improvements in human resource management, acceleration of infrastructure development, and increased employee motivation as important steps to improve service quality. It is hoped that with this improvement, the quality of service in Pusakajaya District can meet the needs and expectations of the community more effectively.