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This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.    

This research aims to reconcile the Deli Serdang Regency Regional Revenue and Expenditure Budget Realization Report (APBD). This research uses descriptive research methods and a qualitative approach, examining the potential for solving contemporary problems using data collection, categorization and analysis methodologies. A qualitative approach to describe ongoing phenomena or determine the characteristics of data in the research period, with the aim of answering the main research questions. The results of the research, namely those affecting the APBN for the 2019–2022 Fiscal Year, show that the Deli Serdang Regency Government shows inefficiency in managing state revenues as evidenced by an efficiency ratio of only 80.86 percent. Deli Serdang Regency experienced a significant increase in revenue in the 2019–2022 budget year, in line with the regional government's success in maintaining or exceeding the revenue target from the previous budget year.  

This study aims to develop the use of Microsoft Excel for calculating the realization of product delivery at Bottled Water Companies. The research method that the author uses is descriptive qualitative. The results of this study indicate that using Microsoft Excel to calculate product delivery realization will be more effective and efficient than doing it manually. Based on several stages of data collection, Microsoft Excel is considered to be able to facilitate work related to numbers in bottled water companies.    

Batik is one of Indonesia's traditional handicrafts which has high popularity and is a cultural heritage. Until now, batik has developed motifs taken from typical regional icons. One of them is splashed batik made by people with disabilities at the Sheltered Workshop Peduli Sambung Roso which is located in Desa Simbatan , Kabupaten Magetan. Splashed batik is a motif produced from brush splashes. The innovative idea of ​​splash batik was collaborated with cursed fish and bamboo motifs. Cursed fish is a typical icon of Simbatan Village and bamboo is a typical icon of Magetan Regency. The research methods carried out started from exploration, design and realization of the cursed fish and bamboo batik motif entitled "Harmony of Cursed Fish and Bamboo Splashes." The results of this research patented the Harmoni Sprinkling of Cursed Fish and Bamboo motif as a typical motif of Magetan Regency by submitting an IPR application to obtain legal protection from misuse or falsification of intellectual works by other parties.

In the second quarter of 2020, Commercial Courts in Indonesia handled 132 bankruptcy cases. In the first semester of 2020, the number of bankruptcy cases handled by the Commercial Court in Indonesia increased to 233 cases, including 43 cases handled by the Central Jakarta Commercial Court. The aim of bankruptcy is basically to provide a solution to the parties if the Debtor stops paying/is unable to pay his debts. Bankruptcy prevents/avoids unfair actions that can harm all parties, namely: avoiding execution by creditors and preventing fraud by the debtor himself. Bankruptcy is a legal institution that has an important function, namely as the realization of two important articles in the Civil Code regarding the debtor's responsibility for the obligations carried out, namely Articles 1131 and 1132. This research aims to determine the validity of the bankruptcy petition submitted by workers to the compliance company. his rights. This research uses normative juridical legal research methods. In this research, what is emphasized is the aspect of law application which is carried out integrally with morality. The research results show that a worker's bankruptcy petition is a petition submitted by workers or labor unions to the commercial court to declare the company where they work bankrupt. A worker's bankruptcy application can be filed if the company does not pay wages, allowances and other rights that should be paid to workers.

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.

Education is an effort made to form human resources for the realization of the ideals of the Indonesian nation as stated in the national goals. Therefore, education is a forum that can create superior humans in all aspects, whether in scientific capability, technology or morality. However, in the modern era, in reality these values in society are slowly fading, replaced by ideas that are not in line with the values contained in Pancasila as a basis for behavior. Attitudes and behavior of students that show a lack of implementation of moral values, for example: (1) lack of respect for parents, teachers, friends and so on, (2) lack of respect for other people, (3) tend to be individualistic or do not care about other people, (4) impolite ways of speaking, dressing and socializing or other behavior that is not in accordance with applicable religious and societal norms. With the existence of Civics, it is hoped that it can reduce the moral decline of students and be able to create citizens with high morals and quality for the future of the young generation in the future.  

This study aims to determine the performance of the Makassar City Tourism Office in 2020-2022 in terms of economic, efficiency and effectiveness elements. This research is a descriptive research study with the object under study is data on the realization of financial achievements contained in the Financial Report and Performance Report (LAKIN) of the Makassar City Tourism Office in 2020-2022. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, and effectiveness measurements. Based on the results of the study, it shows that the performance of the Makassar City Tourism Office in terms of Economic, Efficiency and Effectiveness elements has almost met the requirements of Value for Money where each element almost reaches the maximum ratio value which is accompanied by budget savings every year. So it can be stated that the financial performance of the Makassar City Tourism Office almost meets the requirements of Value for Money where each allocated budget is able to be managed quickly in carrying out each program that has been determined.

The potential of zakat maal in Islamic economics is that zakat is a fiscal instrument in economic practice that has been used since the Prophet Muhammad SAW, and based on historical records zakat has played a very important role in the income distribution mechanism in the economy. This can be realized if the potential of zakat can truly be explored effectively and efficiently. The potential of zakat maal in improving the welfare of the poor at BAZNAS Padang Lawas is that the potential for zakat increases by 5% - 10% every year. However, looking at the potential for zakat in Padang Lawas Regency and the realization of zakat, infaq and alms collection carried out by BAZNAS, it can be said that its management has reached a fairly good optimal level.    

This research is based on the Teaching Campus Program which is a form of teaching assistance to empower students to help with the learning process in elementary schools. This qualitative research aims to explain the process of implementing the Teaching Campus Program Policy at SD Negei Billa an Proppo Pamekasan Madura. The methods used in this research are interviews and documentation. The focus of this research is the management of the Teaching Campus program by the university's MBKM team, the role of the District/City Education Office in the Teaching Campus program, as well as the role of schools and students in implementing the program. Documentation studies were obtained through the Teaching Campus guidebook and program policy files. Based on the research results, it shows that program management is lacking at the evaluation stage by the MBKM team, the role of the Education Department and program implementation carried out by students is quite good. The school gave a positive response to the program implemented by students. As well as teaching campuses for education and non-education students who are considered to have differences in the realization of work programs.

: This article introduces a community service conducted by the PkM ITERA team in Hanau Berak Village, Pesawaran Regency, Lampung. Nutmeg, being a primary agricultural commodity in this region, reveals an underutilized surplus of nutmeg flesh, leading to organic waste accumulation. In response to the urgent need for minimizing organic waste and elevating the economic viability of nutmeg fruit flesh, this endeavor is driven by the realization that this waste represents an overlooked potential. Nutmeg flesh possesses intrinsic qualities, notably a rich concentration of antioxidants known for their role in promoting skin health, stabilizing cardiac rhythms, mitigating insomnia, alleviating angina, enhancing digestive processes, improving blood circulation, increasing appetite, and fortifying the immune system. The proposed solution involves the creation of nutmeg-flavored tea, intended to mitigate the issue of excess nutmeg fruit waste while simultaneously augmenting the economic worth of the produced merchandise. Thus, this initiative materializes as a strategy to optimize nutmeg fruit utilization, curtail waste generation, and amplify its market value. The Community Partnership Program administered by the ITERA team serves as a conduit for the enrichment of knowledge, insights, and competencies among local nutmeg farmers, empowering them to generate high-value commodities from an underexploited resource. The scope of activities encompasses the entire production process, extending to packaging design.  

The purpose of the creation of this work is as social criticism and conveying messages about river pollution behavior that occurs in the Batang Arau river in Padang city by visualizing the impact of river pollution on humans. which is poured into graphic artworks. The creation of the work uses the art consortium method with five stages, namely, the preparation stage (observation and exploration), the elaboration stage (searching and collecting references), the synthesis stage (application of main ideas), the realization of concepts (making works), and the completion stage (artist report and final work exhibition).So that the realization of ten works that the author made with the theme of the impact of river pollution, the resulting works are 10 works with a size of 55 x 40 cm with titles including: Hal Baik yang Terganggu, Blind, Seiring Sejalan, Tanpa Sadar, Ingin Tapi Tak Bisa, Malam yang Sulit, Dimatanya, Meniru, Luapan, Dari dan untuk diri sendiri.

The purpose of this final work is to visualize the elo pukek activity in South Pesisir in realist painting. This is a form of the author's anxiety towards fishermen who participate in elo pukek activities who have less income in proportion to the hard work and risks faced, such as erratic waves, changing weather and sea animals that suddenly attack. The method of creation in the final work is carried out in stages, namely the preparation stage by searching for information, elaboration by analyzing the problem, synthesis setting the idea, realization of the concept by making realist paintings and the completion stage by conducting an exhibition. Ten paintings with a size of 100 cm x 100 cm with acrylic media on canvas based on the theme of "social phenomena" in accordance with the predetermined idea of elo pukek activities by South Pesisir fishermen were developed through ten work titles namely "starting", "hope", "compactness", "spirit", "tough", "unwinding", "results", "buying", "carefree", "sweat".

The purpose of making this final work is to create a work of art of batik painting and embroidery whose idea comes from the life of honey bees that can be exemplified by humans in everyday life. The method of creation in this final work is carried out in stages, starting from the preparatory stage of observing phenomena that occur directly, then elaboration (the stage of exploring), the synthesis stage (the creation of ideas), then the realization of the concept of preparing maps, materials, tools, and the process of working on the work. Finally, the completion or finishing stage of the work. All works use the methods of written batik and embroidery. Each work has a different size, based on the theme of nature conservation with the idea of honey bee life in everyday life with the titles, "Queen Bee", "Fight for Throne", "Metamorphosis", "Building a Hive", "Communication", "Sucking Sari", "Sharing", "Hard Work", "Not Destructive", "Threatened".

This work aims to visualize the problems of adolescents experienced by the author through the image of a guitar which is used as a metaphor in digital painting works. The hope of this work is to improve the messages contained, to be able to inspire and provide support to teenagers who find it difficult to deal with problems. With this work, the author seeks to raise awareness of the importance of mutual understanding and provide space to talk about sensitive issues in the youth environment. The method of creating this work follows five stages, namely: preparation, in which the author makes observations and explorations to find inspiration. Then, at the elaboration stage, relevant references are collected and searched. The third stage, synthesis, involves applying the ideas and main ideas that have been generated. Furthermore, at the concept realization stage, the final work is made based on the previously designed concept. Finally, at the completion stage, the work is exhibited and a report is created covering the entire process from start to finish. In creating works, the author uses the Krita application as a technique in making digital painting works. Each work features a guitar object consisting of 10 works with the titles, "Break up", "Abandoned", "Stuck", "Confused", Depression", "Social Media", "Frenzy", Academic", "Bully", and “trapped”

The issue of blocking internet services in Papua in 2019 has been in the public spotlight for quite a long time. The blocking carried out by the government raises questions about legal certainty, public interest in the principles of good governance. The principle of legal certainty is an important basis for the policy on blocking internet services in Papua, where this principle requires that the policies implemented must comply with applicable law, including clear procedures, predictability, and access to adequate information. In addition, service blocking must be based on a strong and transparent legal basis. The public interest must be an important consideration in blocking these internet services. The government must be able to maintain between individual interests and public interests. Even though the blocking has reasons such as national security or critical shelter, it still has to pay attention to the impact on individual human rights, freedom of speech and access to information. The realization of good governance is an important principle in the blocking. Good governance refers to good, transparent, accountable, participatory and fair governance. The government must involve the public in the process of making policies related to blocking internet services, such as accurate information, public consultation, and consider input from various related parties.  

Background - In 2017 employee performance did not reach the target due to lack of work experience, motivation and a work environment that was less supportive of employee performance, however in the following year the realization of employee performance began to increase due to the influence of work experience, the form of motivation provided by the company to employees and the work environment. focused and more conducive. So that from 2018 to 2021 there will be an increase in employee performance due to the influence of work experience, motivation and a good work environment. Objective - This study aims to test the Effect of Work Experience, Motivation, and Work Environment on Employee Performance of PT Asuka Engineering Indonesia. Design/Methodology/Approach - This research is quantitative research. The number of samples used in this research was 50 respondents. The analysis technique for testing hypotheses uses the Statistical Package for the Social Sciences (SPSS). Findings - In this research there is a positive and significant influence between Work Experience (X1) and Employee Performance (Y). There is a positive and significant influence between Work Motivation (X2) and Employee Performance (Y). There is a positive and significant influence between the Work Environment (X3) and Employee Performance (Y). Research implications - Based on the results of the research conducted, it can be concluded that the work experience variable has a positive and significant effect on employee performance. The positive meaning is that the more work experience an employee has, the better the employee's performance. From the results of the t test which shows that the sig value of 0.009 <0.05 is said to be significant, which means that work experience can be a factor and can improve the performance of PT employees. Asuka Engineering Indonesia. Based on the results of the research conducted, it can be concluded that the work motivation variable has a positive and significant effect on employee performance. The positive meaning is that the better the work motivation given to employees, the better the employee's performance. From the results of the t test which shows that the sig value of 0.001 < 0.05 is said to be significant, which means that work motivation can be a factor and can improve the performance of PT employees. Asuka Engineering Indonesia. Based on the results of the research conducted, it can be concluded that work environment variables have a positive and significant effect on employee performance. The positive meaning shows that the better the work environment, the better the employee's performance. From the results of the t test which shows that the sig value of 0.015 <0.05 is said to be significant, which means that the work environment can be a factor and can improve the performance of PT employees. Asuka Engineering Indonesia. Research limitations - This research was only conducted on employees of PT. Asuka Engineering Indonesia.

The aim of this creation is to 1) create modern ceramic crafts as an effort to develop ceramic craft designs in West Sumatra, 2) make ceramic crafts a source of income for the author, 3) as a requirement for the author to complete undergraduate studies at Padang State University. The method for creating works uses the method according to Bandem (2001:10), the creation method consists of five stages, namely; (1) preparation, (2) elaboration, (3) synthesis, (4) concept realization, and (5) completion. In creating the works, the author used an electric rotary tool and provided Minangkabau motifs by adding glitter powder and beads. The resulting works were 7 works with titles including: Itiak Pulang Patang (ducks coming home in the afternoon), Bada Mudiak ( anchovy upstream), Pucuak Rabuang (bamboo shoots), Kaluak Paku (rolluangan fern), Siriah Gadang (large betel), Bungo Taratai in aia (lotus flower in water), and Saik Galamai (pieces of gelamai)

This research aims to determine the presentation of the Medan City Government budget realization report prepared by the Medan City BPKAD with reference to PSAP number 02 concerning budget realization reports regulated in Government Regulation Number 71 concerning government accounting standards. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, observation and documentation studies. The data analysis method used is descriptive qualitative with a checklist. This research was conducted at the Regional Financial and Asset Management Agency of Medan City which is located at Jalan Captain Maulana Lubis No. 2 Medan, North Sumatra. The results of this research show that the level of conformity in implementing PSAP No.02 PP No.71 of 2010 reaches 100% using the Dean J.Champion formula. This means that the implementation of the Budget Realization Report within the Medan city government is in accordance with PSAP No.02 PP No. 71 of 2010.

The purpose of this study was to analyze the Financial Performance of Local Governments based on Value for Money at the Surabaya City Government in 2015-2021, namely in terms of economy, efficiency and effectiveness. The method of analysis in this research is Descriptive Qualitative Analysis Method. The data collection technique used is the report on the realization of the regional budget for revenues and expenditures (APBD) of the Surabaya City Government in 2015-2022. The data was obtained from the Surabaya City Regional Revenue and Financial Management Office through the Surabaya City Regional Government website. Measurement of economic value is based on the comparison of the budget with the realization of the budget. The measurement of efficiency value is based on the comparison of output with input, where the output is obtained from the performance achievement of the Surabaya City Government. While the input of economic value that has been obtained and for measuring the value of effectiveness is based on the comparison of outcomes with outputs, where the outcome is the target to be achieved, while the output is the performance achievement of the Surabaya City Government. The results of this study indicate that the financial performance of the Surabaya City Government shows that the performance of the Surabaya City Government is quite economical in 2015-2021. The economic level is quite stable in a span of seven years and has an average achievement of 87.74%. In terms of efficiency, it shows that the financial performance of the Surabaya City Government from 2015 to 2021 on average for seven years is included in the efficient criteria. In terms of effectiveness, the Surabaya City Government's financial performance for the 2015-2021 fiscal year shows an unstable condition, so that from the level of effectiveness, the Surabaya City Government must try to improve it again.