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The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.

Occupational Safety and Health  (OHS) is a crucial aspect in energy infrastructure maintenance operations, such as Distribution Substations (GD) owned by PLN. Cubicle maintenance work at GD PLN is a critical activity that involves high risks to worker safety and health and has an impact on the continuity of electricity supply.   This study aims to analyze the application of K3 to 20 kV  cubicle maintenance work at GD PLN. Through a qualitative approach, data are obtained based on observation, interviews and  literature studies. The results showed that the application of K3 was obtained through  safety briefing activities  and  K3 documentation which included SOPs, inspectors, HIRARC and JSA. While the maintenance process  of  the 20 kV  cubicle includes preparation, implementation and completion.

Penelitian ini bertujuan untuk mengetahui perilaku konsumen dalam pengambilan keputusan untuk mengkonsumsi Kopi Robusta. Lokasi penelitian dan responden ditentukan secara purposive. Ada 45 responden yang dipilih secara acak di Café Mozila Jember. Penelitian dilakukan pada bulan Januari hingga Maret 2023. Data yang digunakan adalah informasi primer dan sekunder. Penelitian ini menggunakan metode Chi Square untuk menganalisis data. Hasil penelitian menunjukkan bahwa kualitas rasa, harga, kualitas produk, dan status pekerjaan berpengaruh signifikan terhadap keputusan konsumsi kopi robusta.

This study aims to determine the Analysis of the Effect of Customer Trust on the Decision to Use Mobile Banking Through Perceived Risk as an Intervening Variable (Case Study on Mobile Banking Application Users at UIN North Sumatra Students). This study uses a quantitative approach. In this study, a questionnaire was used to collect data, and 100 students at UIN Sumatra Utara were selected as a sample using a purposive sampling method. Data analysis in this research is quantitative data analysis. Statistical tests known as the T-test, F-test, and the coefficient of determination R2 are all components of this analysis, as are the path analysis tests. Based on the research analysis, it can be concluded that customer trust has a positive and significant effect on perceived risk, customer trust has a positive and significant effect on the decision to use, perceived risk has a positive and significant effect on the decision to use, customer trust has a positive and significant effect on the decision to use through perceived risk as intervening variable. This means that a high perceived risk in accordance with customer trust will lead to a high decision to use the mobile banking application. This result is important for Islamic banking to minimize the risks that will be felt. Through breakthroughs to improve the security of the mobile banking system, thereby maintaining customer trust which will have an impact on the decision to use mobile banking services.

. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.  

The poem "Karawang Bekasi" has the potential to line up with other vocals. However, from the data obtained, no vowel series were found /a.e/, /a.o/, /i.u/, /i.e/, /i.o/, /u.a/, /u.i/, /u.e/, /u.o/, /e.a/, /e.i/, /e.o/, /e.u/, /o.a/, /o.i/, /o.e/, and /o.u/. Furthermore, from these data, it can also be seen that the consonant series found in the poem "Karawang Bekasi" is the 'n' consonant series which is lined up with the 'g' consonant. The least number of consonant series is the consonant series: /g.g/, /g.k/, /g.l/, /h.r/, /k.r/, /m.d/, /n.d/, /n.j/, /n.m/, /r.d/, /r.d/, /r.k/, /r.n/, /r.s/, /r.t/, /t.t/, /u.s/. This study examines the phonemic phonotatic structure in vowel series and consonant series in Tunjung language. The approach used in this study is qualitative descriptive. The purpose of this study is so that readers can explore the deep phonetic and aesthetic dimensions in literary works, providing a richer understanding of the poet's techniques and the meanings contained in the poem. The method taken is a qualitative descriptive method. The results of this analysis are expected to contribute to a further understanding of how vowel and consonant sequences become important instruments in designing sound structure and meaning in poetry. In addition, this research can enrich the perspectives of readers and researchers on the linguistic and artistic dynamics contained in literary works, especially in the context of the Krawang Bekasi poem.

The purpose of this study is to determine the determination of the selling price in increasing sales volume at Statice_Id in the city of Surabaya. This type of research uses qualitative research. Data collection techniques used are interviews and observation. This research uses primary and secondary data.                 The results of this study indicate that, the determination of the selling price carried out by Statice_Id must calculate the company's expenses. Includes tools and materials for making bouquets, employee salaries, building rental costs, electricity costs, promotional costs and other facilities and infrastructure. Determining the selling price makes Statice_Id always prioritize bouquet quality so that it can increase sales volume.

This study aims to analyze the factors influencing bullying behavior in children, as well as the ways of addressing bullying behavior within the family environment by parents and within the school environment by the school authorities. The research subjects are children aged 9 to 12 years, parents, and teachers, from whom data is collected to understand the causes and solutions to bullying behavior. A qualitative research approach is employed, involving observation, interviews, and documentation of the research subjects. The study is conducted at the Mutiara Titipan Illahi Foundation in Tasikmalaya. The research findings indicate that the factors leading to bullying activities include the perpetrators feeling stronger and more powerful in front of their peers, as well as family factors such as lack of harmony and deep communication within the family. The efforts made by teachers involve providing intensive guidance and moral support to both the bullies and the victims, thus effectively addressing bullying activities. Parents' efforts in dealing with bullying perpetrators involve increasing the level of communication between parents and children, so that children feel supervised and experience a deterrent effect.

This study aims to analyze how the presentation of financial statements at Village-Owned Enterprises (BUMDes) Bersama Bangkit Mandiri Sejahtera, Nita District. By analyzing the financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera, Nita District, and adjusting to the statement of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used in this study is qualitative research with descriptive methods. Data collection is done through interviews, documentation and observation. The results of this study show that in the presentation of financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera has not fully implemented financial statements in accordance with SAK EMKM due to limited knowledge of BUMDes management and the absence of training from related parties.

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.

The research aim to measure the community satisfaction index as service users and improve the quality of public services. The data was obtained by observing and distributing questionarires to the public using birth certificate processing services with asample of 65 respondents. The types of data used in this research are promary anf secondary data. Data analysys techniques is descriptive quantitative method by calculating the percentage of aech category of answers based on PEMENPAN No 14 of 2017. The result of the research show that the community satisfaction index at the Lembang Nononga Selatan, which can be seen from the 9 indicators in accordance with PERMENPAN No 14of 2017 with the average service quality at the conversion value of the community satisfaction index of 85,475

This study aims to determine and analyze the effect of Bureaucratic Reform which consists of Institutional/Bureaucratic Arrangements, Administration/Management Arrangements, HR/Apparatus Arrangements, Accountability and Public Services on Employee Performance at the Department of Transportation, Communication and Informatics, Pandeglang Regency. This research is a type of explanatory research, namely research that can be studied according to its level based on its objectives and objects. The population in this study were all employees in the Department of Transportation, Communication and Informatics, Pandeglang Regency, totaling 93 people. The analytical method used is descriptive and statistical analysis methods used simple inear regression tools, multiple, simultaneous significant testing and partial significant testing. Data is processed using SPSS 21.0 for windows. The data used are primary data and secondary data. This study used 93 respondents. Based on the results of the study, it can be seen simultaneously the value of Bureaucratic Reform from institutional/bureaucratic structuring (X1), management/management structuring (X2), HR/apparatus structuring (X3), Accountability (X4), public services (X5), has a significant effect on performance employee (Y) at the Department of Transportation, Communication and Informatics, Pandeglang Regency, with Fcount (3.566) > Ftable (2.481) and the results of partial testing (tcount) show that the institutional / bureaucratic arrangement variables (X1), management / management arrangements (X2), arrangement of human resources / apparatus (X3), Accountability (X4), public services (X5). positive and significant effect on employee performance at the Department of Transportation, Communication and Informatics. Based on the results of the hypothesis test, it can be concluded that all X variables in this study have an influence on Y variables, which means that H0 is rejected and Ha is accepted.

Science, technology and strategy which currently control the progress of mankind are still determined in this world as carriers of various kinds of inequality and pollution, both physical, social, biological and cultural. (Abdurahmat Fathoni, thing: 01 of 2014). Some of these problems were identified as factors indicating that the characteristics of HR competencies in improving employee performance at SMC Hospital were not optimal, thus affecting employee work productivity. This can affect the performance of employees who are less effective so that the implementation of their duties often does not run optimally. This study aims to find out how the analysis of HR competency characteristics in improving employee performance at RSUD SMC Kab. Tasikmalaya. This study uses a qualitative approach that is descriptive. The data used in this study uses primary and secondary data. The objects in this study were ASN employees at RSUD SMC Kab. Tasikmalaya. This data collection technique is by interview, observation, and document study. The results of the analysis of the characteristics of HR competencies based on knowledge, employee knowledge of the SMC District Hospital. Tasikmalaya in carrying out its duties has increased. Analysis of HR competency characteristics based on skills, employee skills in carrying out their duties at RSUD SMC Kab. Tasikmalaya is increasing because employees feel motivated in completing the tasks given, this is due to supervision from each superior over employees in carrying out their duties. However, supervision alone is not enough because it is important for each employee to receive training in order to hone their skills or abilities so that they can maximize their performance. Analysis of the characteristics of HR competencies based on self-concept and values, self-concept and employee values ​​in this case education which greatly influences the productivity of an employee in carrying out his duties. From the results of the study it can be seen that the educational background of employees at the SMC District Hospital. Tasikmalaya is different, but the work assigned can still be carried out as long as the job responsibilities given are in accordance with the education taken by the employees. Analysis of HR competency characteristics based on motives, employee motives at RSUD SMC Kab. Tasikmalaya in carrying out her duties as a nurse the supporting factors in carrying out her duties and functions as an employee in the field are basically relatively the same and also greatly affect the performance of the employees.

This study aims to determine and analyze the influence of work motivation factors consisting of compensation, promotion and work environment on employee performance at the Banjar City Transportation Agency. The formulation of the problem posed in this study is as follows: 1. How does compensation affect employee performance? 2. How does promotion affect employee performance? 3. How does the work environment affect employee performance? 4. How does the effect of compensation, promotion and work environment simultaneously on the performance of employees at the Banjar City Transportation Service? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 56 employees and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Compensation tends to be good and employee performance is high, so that compensation has a positive and significant effect on employee performance. This means that the better the compensation, the better the performance of employees at the Banjar City Transportation Service. 2). Promotion tends to be good and employee performance is high, so promotion has a positive and significant effect on employee performance. This means that the better the promotion, the better the performance of employees at the Banjar City Transportation Service. 3). The work environment tends to be good and employee performance is high, so that the work environment has a positive and significant effect on employee performance. This means that the better the work environment, the better the performance of employees at the Banjar City Transportation Service 4). Compensation, promotion and work environment tend to be good and employee performance is high, so compensation, promotion and work environment have a positive and significant effect on employee performance. This means that the better the compensation, promotion and work environment, the better the performance of employees at the Banjar City Transportation Service   Keywords: Compensation, Promotion, Work Environment, Employee Performance

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

This research aims to analyze FDI, Exports, and Inflation on the Determinants of Economic Growth IMT-Gt for the 2000-2021 Period. This research uses a quantitative approach with panel data for 22 years. This research uses secondary data obtained from the World Bank. The analytical tool used in this research is SPSS 23 with multiple regression analysis techniques. The research results show that the partial FDI variable has no effect on Indonesia, Malaysia and Thailand. The partial inflation variable has no effect on Indonesia and Thailand. In Malaysia, the inflation variable is significant. Meanwhile, partially the Export variable has a significant impact on the Economic Growth of Indonesia, Malaysia and Thailand. Simultaneous research on the variables FDI, Exports and Inflation influence the Economic Growth of Indonesia, Malaysia and Thailand.    

Jalan K.H. Hasyim Ashari to Jl. Gatot Subroto is a transportation that plays an important role in daily activities, where Jl. Gatot Subroto is the furniture industry route and the road connects to the Bangil-Rembang toll road. On the K.H. Hasyim Ashari road, the road is connected to the Pantura road so that several points of the road are damaged and bumpy which are caused by heavy vehicles. On the section Jl. K.H. Hasyim Ashari to Jl. Gatot Subroto The method for this study uses a qualitative method in determining road eligibility, in collecting data by field observations, visual analysis and literature study based on Minister of Public Works Regulation Number 11/PRT/M/2010. So that in the condition of the Jl. K.H. Hasyim Ashari Until Jl. Gatot Subroto, in accordance with Regulation of the Minister of Public Works No.11/PRT/M/2010, is a road segment with a conditional function-worthy category (LS) so that several components need to be handled as can be seen in tables 4.169 to 4.175  

This research has been hampered by a lack of problem-solving skills in elementary school students, a shortage of learning enthusiasm and less experience with digital learning. The purpose of this research is to find out the use of wordwal educational games against student problem-solving skills. Methods used analysis with design qualitative research descriptive. Data collection techniques using tests, interviews, and observations. The subject of this research is 20 students of 4th grade SDN Sukarasa. Research results show that (1) using wordwall educational games on learning can develop problem-solving skills, and (2) using Wordwall education games can train entire indicators of student problem solving skills. Proved by the average score obtained by Oleg students among them the highest score with an average score of 2.6 - 3 total of 9 students, average score 2 - 2.5 total 9 students and average score 0 - 1.9 total of 2 students.

The problems that exist in the Pekalongan Regency Tourism, Culture, Youth and Sports Office (Disporapar) on the one hand are problems in the organisational structure, especially in charge of Tourism, which has no sub-fields, even though the workload is very high. Another problem is that many tasks in the tourism sector have not been handled properly, such as the implementation of the licensing process and public services in the tourism sector, the implementation of qualifications and administration of tourism services, coordination and formulation of standards, norms and tourism promotion, and facilitation of tourism product development and the tourism business world and the creative economy in the tourism sector. On the other hand, it is a heavy responsibility for Disporapar to coordinate, communicate and socialise due to the low participation of the community to become "people aware of tourism".The purpose of the study was to analyse efforts to develop institutional capacity in public services in the field of tourism in Disporapar Pekalongan Regency. Analyse the factors that hinder and support capacity development efforts in public services in the field of tourism in Disporapar Pekalongan Regency. The data used are primary and secondary data. With data collection techniques using interviews, observation and documentation. Data analysis techniques through four stages that must be passed, namely information collection, data reduction, data presentation and drawing conclusions.Based on the results of the analysis of the above research, the conclusion is that first, the development of institutional capacity in coordinating public services in the tourism sector at the Pekalongan Regency Disporapar is not yet sufficient internally, such as budget improvement, improvement of organizational structure, recruitment of human resources apparatus, and provision of infrastructure facilities. Second, externally, there has been no development and improvement of tourism objects that are adequate for the consumption of local and foreign tourists in Pekalongan Regency. Thirdly, there is a lack of participation and awareness of the people to form "Rakyat Sadar Wisata" groups, but more people are not aware of tourism, so there is still "robbery" and destruction of tourist attraction facilities, illegal parking in tourist attraction areas, inadequate number and condition of tourist attraction facilities, and a lack of investors. However, there is a relief in the support from the Provincial and Central Governments as well as the availability of large areas of coastal, inland and mountainous land in Pekalongan Regency and the many potential natural resources in Pekalongan Regency that have not been utilised. However, there is a relief that there is support from the provincial and central governments as well as the availability of large areas of coastal, inland and mountainous land in Pekalongan Regency and there are still many potential natural resources in Pekalongan Regency that have not been utilised to create new tourism objects.  

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.