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This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

This study provides an overview of the influence of PAD, DAU, and DAK on Capital Expenditure in districts / cities in Central Kalimantan Province. This research uses the OLS method and in analyzing it uses Multiple Regression Analysis, Eviews 12. The research method used is associative with a quantitative approach. The population in this study were all districts / cities in Central Kalimantan Province. The sample of this study was 56 samples. The data for this study were obtained from the Directorate General of Fiscal Balance (DJPK) APBD realization report 2017-2020. The results of this study are that local revenue has a negative and insignificant effect on capital expenditure and general allocation funds have a positive and significant effect on capital expenditure and special allocation funds have a positive and significant effect on capital expenditure. Meanwhile, simultaneously local revenue, general allocation funds and special allocation funds have a significant effect on capital expenditure. And in this study the more dominant coefficient is the general allocation fund in influencing capital expenditure.  

The general reality that occurred in the budget realization and performance reporting system in Central Lombok Regency before E-Monev was put into practice was that the process was very slow, complicated, and very convoluted, not infrequently even very tiring. Reports that should be done in one day may take one week, two weeks or even one month. To expedite the reporting or monitoring process, Bureaucratic Reform (RB) efforts were made by developing online-based systems and applications called E-Monev. E-Monev is an instrument for monitoring, evaluating and controlling budget realization and performance which is used to collect data and information on monitoring results. This web-based application makes it very easy for employees to record budget realization and performance while in the office, such as filling in and changing work plans, filling out sub-activities, and there are other forms provided for reporting according to their respective duties and roles. What is expected from this web-based application is that employees can use the application as well as possible and can facilitate work and help company performance, especially in the field of Human Resources, to be faster, better and more practical.

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.

This research seeks deeper information about religious moderation in terms of acceptance of tradition. The research was conducted using a qualitative approach, and several of these methods were intended to obtain information and a clear picture of the focus of the problem discussing religious moderation within the framework of acceptance of tradition. By conducting field observations, interviews, and inputting literacy sources that are relevant to the research theme, the researcher categorizes the data, presents the data, and concludes the data according to the focus of the problem. This study confirms that, religious moderation must be carried out by every human being, because basically in an order in society the realization of harmony is desired, especially in the realization of religious moderation through the implementation of traditions. In carrying out this tradition, the community wants to create unity, brotherhood and harmony by upholding the value of religious moderation as an effort to accept the tradition. They mingle with everyone because this is a form of love and self-awareness as creatures that are able to be tolerant of inter-religious beliefs, so as to create a balanced life in the aim of religious moderation. In establishing social relations, Christians must also not close themselves off. In line with the teachings in the Church's document, Gaudium Et Spes 24. In the perspective of harmony and spirituality of the people in Tegalsambi Village towards tradition, they are not fanatical and exaggerated in their religious practices. Habits and traditions that are still carried out today are factors that increase harmony, harmony and harmony in society. The community feels free, and is given space to channel inspiration, creation, and aspirations in social life. In Javanese terminology, it is commonly referred to as Manunggaling Kawula Gusti, which means life manifested in harmony without any tension or mental disturbance.

Public service is a form of realization of orderly government administration to make it easier for citizens, including marginalized groups of people such as the poor who are cared for by the state (one of them is neglected elderly) in fulfilling various complexities of daily needs. The government gives privileges to neglected elderly in population and health services because in the administrative process they cannot be equated with members of the public in general. The factor of dementia and neglect is an important highlight of special services. Type of this research is descriptive qualitative at the Institution owned by the Provincial Government of DKI Jakarta, Tresna Werdha Social Institution (PSTW) Budi Mulia 3. The results of this study indicate that the population and health services provided by PSTW BM 3 have fulfilled service facilities quite well in terms of Tangible, Dementia elderly get convenience in the process of obtaining a Population Identification Number (NIK) and KTP-El even though it is scheduled once a year. Reliability is quite good in terms of timeliness, Responsiveness The services provided are good, supported by the intensity of coordination, Assurance of data security is well maintained in privacy so that it is safe, and Emphaty for both Dukcapil and Jamkesda are ready 24 hours in receiving service requests from PSTW BM 3 with a follow-up process on work days.  

This thesis aims to determine the effect of motor vehicle tax contributions, motor vehicle transfer fees and the number of residents on the local revenue of Sarolangun Regency in 2016-2020. This study uses independent variables, namely the contribution of motor vehicle tax, motor vehicle transfer fees and population. the dependent variable is local revenue. The data used in this study are primary data and secondary data. The primary data in this study were obtained directly from the research location, namely the regional financial and asset planning agency for Sarolangun Regency, and the one-roof administrative system (samsat) for Sarolangun Regency. and secondary data, namely reports on the realization of local own-source revenues, motorized vehicle taxes and transfer fees for motorized vehicles, and statistical data. 2016 is used to compare 2017 to 2020. This research is quantitative. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that the contribution of motor vehicle tax, motor vehicle transfer fee and total population have no effect on local revenue. By using the F test it was found that the independent variables did not have a simultaneous effect on the dependent variable.

This research intends to find out the struggle of Afro-American women against discrimination in Alice Walker’s The Color Purple. This research is qualitative, which means that the data are in the form of words; thus, the data came from the novel and other books that are relevant to this research. A mimetic approach is used in data analysis to unearth the literary work as an imitation or reflection of aspects of human life, such as sociological, historical, or psychological background that is related to the topic. The result shows that the Afro-American women that are pictured in Celie’s life should struggle against both white and black discrimination. The whites did not accept the existence of the blacks and treated them cruelly through violence, rape, and murder. On the other side, the black man oppressed the Afro-American woman through sex abuse, physical abuse, and economic depression. The black women were living under the protection of men. However, their protection is no better than dominance and subservience. Even though Celie was treated abruptly and disrespectfully by her father and her husband, she could face it bravely, increasing her knowledge and insights, achieving financial success, and being happy in her life. Therefore, she achieves self-esteem, self-acceptance, economic independence, and, above all, freedom for the whole of her life. This is the realization of African American women's desire to gain recognition as individuals who deserve fair and equal treatment.

The mortality causes of babies in Demak regency, in 2020, were low weight birth (43.87%), Asphyxia (16.9%), Tetanus Neonatorum (1%), and Sepsis (5.3%), and inherited abnormality (30.6%). The umbilical cord is a unique tissue and could be the infection source for newly born babies. Umbilical care becomes a behavioral realization that must be improved with excellent knowledge of taking care of the cord. This excellent behavior to take care of the cord could improve the behavior of taking care of the umbilical cord. Thus, the cord will be easily detached. Lack of adequate knowledge about umbilical cord will lead to incorrect administration of using traditional medicine which highly leads to neonates infection. This research determined the correlation between the mother's knowledge about the opened umbilical cord care and the detachment period of the umbilical cord. This analytic correlation research used a cross-sectional design. The sample consisted of all mothers, 64 mothers, with an estimated period of birth from June to July 2022 in the working area of Sayung 1 Health Care, Demak Regency.  The researchers analyzed the data with univariate and bivariate analyses. The results showed the correlation between the mother's knowledge and the opened umbilical cord during the detachment period. The obtained p-value was 0.000, lower than 0.05.   Keywords: Mother knowledge, Opened umbilical cord care, Umbilical cord detachment

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.

The purpose of this study was to find out how the implementation of Premarital Guidance at the Office of Religious Affairs (KUA) of Kapur IX District and what materials were given by religious counselors at KUA of Kapur IX District during premarital guidance. The research method that the author uses in writing this article is a descriptive qualitative research method with data collection techniques through observation, documentation, and interviews. The sources of data from this study were extension workers at KUA Kapur IX District and books related to this research. The results of this study indicate that the implementation of Premarital Guidance at the KUA of Kapur IX District is carried out every Thursday starting at 10.00 WIB until it is finished. The methods used in providing premarital guidance to the bride and groom are lecture, discussion, and question and answer methods. In the implementation of premarital guidance at KUA Kapur IX District there were several supporting and inhibiting factors in achieving the successful implementation of the premarital guidance. The supporting factors are the willingness of the bride and groom, adequate facilities and infrastructure, and professional extension workers. And the inhibiting factor in the implementation of premarital guidance is that there are still prospective brides who are not punctual in following the guidance and there are still prospective brides who consider this premarital guidance not so important. The pre-marital guidance material given by the counselor to the bride and groom is material about the purpose of marriage, husband and wife's obligations, attitudes that support the realization of a happy/sakinah family, rules for husband and wife association, first night etiquette, mandatory bathing, times when it is forbidden to associate with the husband wife, things that are prohibited in the household, things that can disturb the harmony of the household, and so on.

Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget and the realization of the cash budget is the difference in the realization of last year or the previous year. This research was conducted to find deviations that might occur so that anticipatory and revision actions can be taken immediately by using secondary data and obtained from the financial reports of CV. Garuda Mighty Honda Motor Sibolga 2017-2021. The testing technique used in this study is financial ratio analysis. The results show that jointly calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculates budget differences (Favourable and Unfavourable Variances) and finds controllable and uncontrollable causes ( Uncontrollable) or one variant of the calculation, it can be seen that the implementation of the cash budget has been going well which can be seen from efforts to control all activities carried out by the company so that what has been targeted can be achieved.

This research is entitled "Budget Analysis and Realization of Regional Expenditures for the Health Office of North Sumatra Province during the Covid-19 Pandemic". This study aims to analyze budget control and regional expenditure realization at the North Sumatra Provincial Health Office and prove whether regional budget funds have been realized efficiently. This research was conducted using descriptive research methods. The data collection technique in this study is in the form of documentation, and the data used is secondary data. The results of the research that has been done show that controlling or refocusing regional budget funds at the North Sumatra Provincial Health Office for the 2020 and 2021 Fiscal Years is less effective in increasing the efficiency of budget realization by looking at the ≥ 90% efficiency level of budget realization. This is because the government focuses on controlling and handling Covid-19 through programs to fulfill individual health efforts and public health efforts, programs to increase the capacity of human resources for health, and programs to support provincial government affairs with activities such as conducting outreach to the public about the dangers of Covid-19, by implementing health and vaccination protocols and increasing medical personnel for the prevention and treatment of Covid-19.

This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.  

Role of Entrepreneurship in Eastern Seroja very important in the realization of an increase in economic welfare. The purpose of this study is to see how far the entrepreneurial role in improving the economic welfare of residents in the Village East Seroja Mergosono Kedungkandang District of Malang. (1) the role of entrepreneurship for Eastern Seroja; (2) the representation of entrepreneurship in East Seroja; (3) problems faced by Lotus East. The results showed that entrepreneurial attitudes and behaviors shaping innovative proactive, representation of the attitudes and the behavior is the Chairman of the PKK and its citizens East Seroja applying social entrepreneurship. The problem faced is the first, yet animating entrepreneurial profession. Second, entrepreneurs simply to raise revenue. Third, self-employment is not considered a stable job. Fourth, the majority of entrepreneurs are Housewife. Fifth, afraid to use e-commerce. Sixth, the majority of entrepreneurs are more comfortable using mouth-to-mouth.

This research will show how external debt and also the level of FDI affect the GRDP of case studies in the Makassar region from 2009-2013. The theory of multiple linear regression analysis is applied in quantitative research methodology. Secondary data from the Makassar Central Bureau of Statistics is used as a data source. Information only regarding the amount of Indonesian loans, the total level of realization of FDI inflows by Indonesia, but also figures regarding the degree and total local national GRDP of Makassar City were all collected using straight literary elements using figures for the period 2009 to 2013 (5 years). The quantitative approach is indeed a technique used to assess the level of guiding decisions in one component having several other characteristics using the SPSS 25 application. Thus, producing an initial model that shows a positive and beneficial effect of the independent variables external debt and FDI is relevant to the dependent variable of City GRDP Macassar. This shows that it is important to increase these two variables because the GRDP level of Makassar city will also increase.

The lack of public awareness in implementing Health protocols in the prevention and handling of Covid-19 is the reason for providing education or knowledge of citizens on the importance of maintaining health protocols. The objectives of this community service program are 1) to increase public knowledge and provide correct information on how to prevent and handle Covid-19, 2) to help realize government programs so that they can run the Clean and Healthy Lifestyle (PHBS) and Healthy Living Community Movement (PHBS) program. GERMAS) which is programmed by the government such as washing hands in running water, using hand sanitizer, using mouth masks, maintaining distance, 3) assisting the government in disseminating correct information about how to prevent and handle COVID-19 through mass media, both print media such as brochures. / leaflets and electronically through social media, 4) increase the sense of security and comfort for the community to carry out activities outside the home such as worshiping in public places and other activities, because disinfectants have been sprayed regularly in certain places, 5) assisting the government in implement a vaccination program mass by providing correct information and knowledge about the vaccination program as a preventive effort to prevent and handle covid-19 and 6) the realization of people who are aware of the importance of maintaining health. The method of activities carried out is using the Participatory Rural Appraisal (PRA) approach, Observation, Focus group discussion (FGD) approach, counseling, mentoring/monitoring, providing follow-up and program evaluation. The results of this activity showed a very positive response from the residents of the Linggasirna Community, Sariwangi District, Tasikmalaya Regency with this activity, we even received a report from the village head that more than 60% of residents who had vaccinated so far had only 15% of the total population. inhabitant. The outputs of this activity are: 1) publication in local print mass media, and 2) producing scientific publication articles published in accredited National Journals with ISSN.

Jembrak Village has very diverse potentials that can be used as capital in developing as a Tourism Village. The following are the problems encountered in Jembrak Village, such as: (1) the need to form a Community-Based Local Management Agency to manage the tourism village potential in Jembrak Village; (2) it is necessary to train and increase the ability of community human resources to become the main actors in the management of Tourism Villages in Jembrak Village; (3) it is necessary to explore the unique tourism potentials of Jembrak Village to be presented to tourists as a local tourist attraction; (4) the participation of the Jembrak Village community in the framework of environmental management for the realization of sustainable tourism. The author succeeded in realizing programs to support the development of Jembrak Village as a Tourism Village. These programs are the Establishment of Jembrak Village Tourism Village Managers, Making Tista Village Tourism Village Brochures, Making Tista Village Tourism Village Brochures, Making Trekking Routes, Producing and Packaging Local Culinary for Jembrak Village, Making Jembrak Village Tourism Profile Books, Making Local Souvenirs.

The protection, welfare and independence of the elderly group is increasingly important in line with the increasing number of elderly people, welfare and the realization of an elderly friendly city in Surakarta. The Adiyuswo (Olderly) School in implementation in the City of Surakarta is closely related to the policy steps to realize an elderly-friendly city and the inclusive city policy that has been established by the City of Surakarta since 2006. The policy direction is contained in the Surakarta City Medium-Term Development Plan 2021-2026 with The leading implementing sectors are the Social Service (Dinas Sosial)  and Bappeda  as the coordinator of regional development planning.            The implementation of policies regarding Adiyuswo Schools (Seniors) is carried out in accordance with the direction of the policy on Lifelong Education through regular and planned non-formal education. This education is carried out in an equal and participatory manner. In this case, facilitators, mentors and health and social services are prepared through local institutions, either through the Elderly Committee, Elderly Forums in sub-districts and institutions in the village through fostering elderly families. The elderly school involves the target group, namely the pre-elderly population, the elderly group and other family members who take care of the elderly in the household.

The enforcement of justice as an important element of human rights, should actually be built and realized in any legal state system. In addition to presenting a quality judicial system and personnel, it also needs to be supported by a mechanism for recruiting and fostering judges and other law enforcers who are honest and with integrity. judicial commission which is officially mandated by the constitution and Law no. 18 of 2011 to realize the authority of the judiciary so that it will be trusted again by the community.2The Judicial Commission, which was born because of the reform, is aimed at creating a clean, independent, independent, transparent judiciary and upholding justice for all levels of society. Moreover, the constitution clearly states that the main authority of the Judicial Commission is to maintain and uphold the honor, dignity, and behavior of judges.The implementation of Law No. 18 of 2011 concerning the Judicial Commission in the realization of a clean judiciary in the Semarang District Court is carried out by establishing a liaison for the judicial commission in the regions, in this way the judicial commission carries out its duties and functions as a liaison for the creation of a clean court system in the Semarang District Court. This is in accordance with Article 3 paragraph (2) of Law Number 18 of 2011 concerning the Judicial Commission which reads "The Judicial Commission can appoint liaisons in the regions according to need". Whereas the authority of the Judicial Commission in terms of supervision of judges is only limited to providing recommendations to the Supreme Court regarding the imposition of sanctions. It is necessary to agree with the judiciary on how to increase the capacity of the judicial commission's authority to play a greater role in upholding a clean and authoritative judiciary. It also requires the active participation of the community in monitoring by collaborating with the Judicial Commission through the coordination post for judicial monitoring. This thesis is expected to be a material for consideration by the Judicial Commission in order to increase the number of liaison officers in the regions for the effectiveness of work and the realization of the ideals of a clean judiciary at the Semarang District Court. Keywords: Judicial Commission, Judicial Clean Judge