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Abstrak Kinerja yang dicapai oleh suatu organisasi pada dasarnya adalah prestasi para  anggota organisasi itu sendiri, mulai dari tingkat atas sampai pada tingkat bawah.  Konsep kinerja pemerintah daerah sendiri muncul ketika institusi pemerintahan  mulai mencoba mengenalkan konsep baru dalam pengelolaan urusan publik menjadi  good governance. Organisasi yang berhasil merupakan organisasi yang memiliki visi  dan misi yang jelas serta terukur. Artinya bahwa visi dan misi tidak akan bermakna  ketika tidak teraktualisasikan dalam kinerja organisasi dalam kerangka menciptakan  good governance. Dalam upaya mencapai suatu kinerja organisasi dengan baik, maka diperlukannya  suatu rencana kerja yang baik, terarah, dan komperehensif, sehingga mudah bagi  manajemen untuk mengendalikan kegiatan kegiatan operasional dari organisasi  tersebut. Adapun yang dihasilkan tersebut disajikan dalam anggaran yang disusun  oleh manajemen berdasarkan target yang disesuaikan dengan kondisi maupun  kebutuhan organisasi, yang periodenya bersifat satu tahun, maupun periode yang  bersifat lebih dari satu tahun, dan disusun dengan format tertentu (Salbiah dan Rizky,  2012).

Untuk mengatasi beberapa masalah diatas, pemerintah pusat melalui Kemendagri menerbitkan Permendagri Nomor 90 Tahun 2019 tentang Klasifikasi, Kodefikasi, Dan Nomenklatur Perencanaan Pembangunan Dan Keuangan Daerah yang kemudian ditetapkan sebagai pedoman dalam menyajikan dan menyediakan informasi yang berjenjang berupa pengelompokan dan penggolongan, pemberian kode dan daftar penamaan yang akan digunakan dalam penyusunan program dan sub-sub program daerah dalam rangka tertibnya perencanaan pembangunan daerah dan pengelolaan keuangan. Dengan adanya kebijakan baru ini diharapkan dapat mempermudah pemerintah daerah dalam proses penyelenggaran pemerintahan dalam hal mendukung dan memastikan alur perencanaan pembangunan daerah terlaksana dengan baik dan efisien.

Kecenderungan copy paste masih menghantui sementara dengan kepmendagri 050-5889 tidak lagi memungkinkan untuk merancang sub kegiatan. Dilain pihak evaluasi yang harus dilakukan acapkali harus bertabrakan dengan perencanaan. Evaluasi tidak lagi menjadi bahan utama untuk merumuskan perencanaan. Blanded yang harus tercipta dalam SAKIP, tidak memberikan kontribusi bagi perencanaan yang ideal. Dampaknya pada LKJiP OPD.

Mengingat dewasa ini good governance merupakan salah satu topik pembahasan atau isu penting, maka hal ini menimbulkan pertanyaan tentang kapasitas good governance di instansi pemerintah. Hal tersebut dapat dicapai salah satunya dengan adanya sistem pengendalian intern dan implementasikan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada instansi pemerintah. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan penerapan SAKIP di Pemerintah Provinsi Jawa Tengah. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, dokumentasi dan audio-visual. Penelitian ini menggunakan teknik analisis data yang dikembangkan oleh Miles dan Huberman, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Dari penelitian ini dapat simpulkan bahwa penerapan SAKIP di lingkungan Pemerintah Provinsi Jawa Tengah belum berjalan optimal. Perlu adanya perbaikan di beberapa komponen. Komitmen pimpinan daerah dan pimpinan unit kerja menjadi salah satu faktor terpenting dalam mensukseskan pelaksanaan penerapan SAKIP

In itsiiefforts to improveiipublic servicesiiin the fieldiiof urbaniitransportation, the Departmentiiof Transportation isiirequired toiimaximize itsiirole, namely as a policy maker (regulator), facility provider (facilitator), and as a supervisor (evaluator). As intended, the target to be achieved by the Department of Transportation is the creation of transportation services that are effective, integrated, sufficient capacity, affordable rates, orderly, orderly, smooth and fast, safe, secure, easy, timely and comfortable and efficient in a unified national transportation network. . This study uses aiidescriptive researchiimethod with a qualitativeiiapproach. Sourcesiiof data usediiare primaryiidata and secondary data. Dataiicollection techniquesiiwith observation, interviewsiiand documentation. Theiiresearch instrumentsiiused were theiiresearchersiithemselves, interviewiiguides, andiifield notes.ii Theiiresults of this study are (1) Pekalongan CityiiTransportationiiService has an important role as an agency that handles the transportation sector in general. Iniiconnection with efforts toiiimprove services to theiicommunity, one of the efforts made by the Pekalongan City Transportation Service is to improve services to theiicommunity in the field of city itransportation services, (2) In an effort to improve services, the community's response to city transportation services in Pekalongan City reaped positive and negative responses. (3) There are supporting factors as well as inhibiting factors from the Pekalongan City Transportation Service in improving public services in the field of urban transportation. Supporting factors include, adequateiiresource capabilities, the communityiiis required to playiian active role suchiias using cityiitransportation in an orderlyiimanner andiinot stoppingiipublic transportationiiin anyiiplace, asiiwelliias providingiiadequate facilitiesiiand infrastructure. Whileiithe inhibitingiifactors are related to competition in theiibusiness worldiibetween publiciitransportationiiand privateiivehicles and theiiexistence of other transportationiiservices.

Abstrak Dalam melaksanakan pelayanan atau asuhan keperawatan, khususnya di Indonesia, perawat harus mendokumentasikan asuhan keperawatan sesuai standar profesi yang ditetapkan oleh organisasi profesi. Kebijakan terkait penggunaan standar dokumentasi keperawatan tertuang dalam Keputusan Menteri Kesehatan (KMK) RI Nomor HK.01.07/MENKES/425/2020 tentang standar profesi perawat, penyusunan diagnosis keperawatan ditulis atau disusun berdasarkan SDKI, SIKI dan SLKI. Menggunakan metode ceramah (sosialisasi), diskusi dan studi dokumentasi standar asuhan keperawatan berdasarkan referensi SDKI, SIKI dan SLKI. Kegiatan pengabdian masyarakat ini berlangsung selama 1 minggu. Hasilnya terjadi perubahan format pendokumentasuan nursing care planning (NCP), pendokumentasian mengalami peningkatan di ruang bedah mengalami peningkatan 23% dan ruang internal peningkatan sebesar 26,95% setelah penerapan standar asuhan keperatan berdasarkan panduan yang di susun dengan referensi SDKI, SIKI dan SLKI.    

Social security is a welfare guarantee regulated by the government in providing benefits for workers / laborers and their family members. There are several social security programs which include, Work Accident Insurance; Death Guarantee; Pension Security; Old Age Guarantee; Health Insurance and the latest scheme is Job Loss Insurance. As one of the government's efforts in helping the welfare and protection of workers / laborers if affected by Termination of Employment (ToE). This article discusses the polemical background of the development of the job loss insurance program in Indonesia, especially on the provision of job loss insurance benefits for workers who are laid off with expired contract periods. The research method used is the study of literature. As for job loss guarantees, there are still some problems that arise among the community in receiving benefits that are only given to certain criteria, namely being affected by termination of employment (ToE) due to resignation. As a suggestion from this study, this job loss guarantee scheme needs to be reviewed and socialized that can be adjusted to market conditions in receiving benefits from the program.

  Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kualitas pelayanan, lokasi terhadap keputusan pembelian di agen BRILink. Pada penelitian ini sebagai variabel bebas (X1) dan (X2) yaitu kualitas pelayanan dan lokasi, sedangkan variabel terikat  keputusan pembelian (Y). Penelitian ini merupakan penelitian yang mana konsumen merupakan responden dalam penelitian, untuk pengumpuln data menggunakan kuesioner dengan jumlah responden 40orang. Metode analisis yang digunakan adalah metode kuantitatif dengan analisis deskriptif. Untuk mengolah data, penulis menggunakan bantuan program Microsoft Excel 2010 dan IBM SPSS 29 For Windows. Hasil penelitian menyatakan bahwa kualitas pelayanan berpengaruh signifikan terhadap keputusan pembelian, sedangkan lokasi tidak berpengaruh signifikan terhadap keputusan pembelian dan keputusan pembelian berada pada kategori baik sebab kualitas pelayanan dan lokasi secara bersama-sama berpengaruh terhadap keputusan pembelian.  

Persoalan dalam penelitian adalah bagaimana pengelolaan keuangan yang diterapkan oleh Usaha Manik-Manik di Kecamatan Kesu’ Kabupaten Toraja Utara. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengelolaan keuangan, mencakup perencanaan, pencatatan, pelaporan, dan pengendalian.  Jenis penelitian ini adalah deskriptif kualitatif. Jenis data yang digunakan ialah data primer yaitu data yang diperoleh atau dikumpulkan langsung di lapangan melalui wawancara dengan informasi yang berkaitan dengan masalah penelitian dan data lainnya yang berhubungan dengan masalah penelitian. Hasil penelitian menunjukan bahwa hasil pengelolaan Keuangan Usaha Manik-manik Di Kecamatan Kesu’ Kabupaten Toraja Utara tidak menerapkan pengelolaan keuangan yang terdiri dari perencanaan, pencatatan, pelaporan, dan pengendalian.    

The research is  motivated by the meaning of the symbols contained in the architecture of packaged village houses in Pekelingan Village, Gresik District, Gresik  Regency. The aims of this study is; 1) To find out the architectural symbols contained in the Kampung Kemasan House; 2) Indetify the meaning of the symbols in the architecure of the Kampung Kemasan House in Pekelingan Village, Gresik District, Gresik Regency. This research uses qualitative methods using a descriptive approach and for data collection techniques using interview, observation, and documentation methods. The results of this study show that the Kampung Kemasan house building is a building whose architecture is influenced by Europeans, Chinese, and Arabs. The meaning of symbols contained in the architecture of the Kampung Kemasan house building in Pekelingan Village, Gresik District, Gresik Regency includes doria pillars (sturdy, magnificent and monumental), tendrils (hope containing prayers), piles of bricks (ornamental variety), octagon / squares floors (prosperity, victory), flora/climb symbols (strong and confident establishments), double doors (ornamental varieties), spear fences (strength), spear fence (strength), fatma flower (beauty,loyalty), Red color (prosperity, luck, benevolence and courage).

Abstract. Absorption of labor is an important problem in national development where the number is increasing from year to year as a result of the increase in population, while the available job opportunities are limited in number, so that the unemployment rate in several cities is increasing. A high level of investment will increase production capacity which will eventually lead to the creation of new jobs. That way, the unemployment rate can be reduced and people's incomes will increase. This research is a quantitative research with secondary data in the 2015-2021 observation period. Data collection in this study uses the documentation method for data on Population 15+ Working, Investment and Minimum Wage obtained from BPS, Department of Manpower and Office of Investment. The collected data is analyzed using multiple linear regression analysis. Overall, the results of multiple linear regression analysis and hypothesis testing can be concluded that partially investment and minimum wages have no significant effect on employment in Indonesia. Simultaneously, it shows that the investment and minimum wage variables have no simultaneous effect on employment in Indonesia. The lack of effect of investment on labor absorption in Indonesia is due to the fact that more investment is channeled into the capital-intensive project sector (services) compared to the labor-intensive project sector, where the capital-intensive project sector absorbs only a small amount of labor. Meanwhile, the minimum wage has no effect on labor absorption because the majority of the working population in Indonesia have received relatively high wages or exceeded the minimum wage. Employment. Absorption of labor in the perspective of Islamic economics is that the government has made various efforts as its responsibility to provide jobs for its people. The essence of Islamic economics in reviewing the power market based on an Islamic perspective shows the potential in generating economic equality in society and realizing prosperity   Keywords: national development, Investment, Minimum Wage  

This study aims to investigate the interplay between good governance, earnings management, tax compliance, and firm longevity in fostering sustainable futures for organizations. Employing a qualitative research design, the study utilizes semi-structured interviews with key stakeholders from a diverse range of firms. Sampling techniques involve purposive sampling to ensure representation across industries and organizational sizes. Data analysis adopts thematic analysis, allowing for the identification of patterns and themes within the qualitative data. The findings reveal intricate relationships between governance practices, earnings management strategies, tax compliance behaviors, and long-term firm sustainability. Insights from this study contribute to the understanding of how organizational practices influence sustainability and inform policymakers and practitioners on fostering responsible corporate behavior for long-term viability.

The implementation of the class program for pregnant women is one program that is a means to increase knowledge for pregnant women, this program is a form of classroom learning. This affects ANC visits that should be done by pregnant women every month. This visit not only affects the mother but also on the health of the fetus being conceived. This implementation is not only for learning about getting pregnant, but learning about labor, childbirth and family planning. Thus it is highly recommended for pregnant women to take a class program for pregnant women to increase knowledge to mothers. The purpose of this study is to know the knowledge of mothers about the benefits of ANC in Mekar Sari Village Kecamatan Delitua Kabupaten Deliserdang. The research design used in this study was A One Pretest-Posttest Design with total sampling technique. The results of this study indicate that there is an influence on the implementation of the class program of pregnant women on the knowledge of mothers about the benefits of ANC from the results of significance 0.000<0.005.

Keluarga merupakan pondasi pendidikan bagi anak. Rusaknya bangunan rumah tangga berakibat buruk bagi pendidikannya. Tujuan penelitian mengungkap manajemen strategik entititas setan dalam merusak mahligai rumah tangga, untuk kemudian dicari langkah antisipasinya dalam konteks pendidikan Islam. Dengan pendekatan teoritik, disimpulkan, bahwa setan mempunyai entitas yang bertugas merusak keutuhan rumah tangga yang disebut divisi Dasim. Manajemen mereka terstruktur rapih dengan melibatkan agen konspirasi global dari unsur manusia, yakni tukang sihir, pelakor dan pebinor. Capain tertinggi dari progam ini adalah perceraian. Kejahatan terstuktur mereka dilancarkan melalui tiga segmen: pra nikah, rumah tangga dan pasca cerai. Solusi untuk mengatasi gangguan ini, dengan memahami hakikat pernikahan dan menjalani bahtera rumah tangga dengan semangat ibadah untuk memperoleh ridha Allah. Penelitian merekomendasikan agar manajemen ini menjadi solusi mempertahankan rumah tangga yang bahagia.    

The aging process is a natural phenomenon experienced by every individual, characterized by physical and mental changes that affect the body's functions and capabilities. The speed of the aging process can vary between individuals due to the influence of hormones and other factors. Elderly is often thought of as a disease, whereas aging is actually a natural process of decreasing the body's resistance to external and internal stimuli. During aging, the elderly experience physical, mental and psychological changes. Efforts to improve the health of older adults with chronic diseases are made through the adoption of a healthy lifestyle. This includes regular exercise programs, a healthy diet by limiting salt, fat, and cholesterol intake, quitting smoking, avoiding alcoholic beverages and caffeine, managing emotional stress, and undergoing regular monthly health check-ups. With age, older adults are at risk of various diseases, decreased body functions, imbalances, and the risk of falls. These challenges often conflict with older adults' desire to remain independent and active. The mismatch between expectations and conditions can even lead to depression. Therefore, there is a need for special attention to the health and well-being of the elderly with chronic diseases to maintain their quality of life.

Health is one of the elements of life in building to realize the complete Indonesian human being. The aim of health development is to increase awareness, will and ability to live healthily for everyone in order to achieve the highest level of public health, as an investment for the development of socially and economically productive human resources. The aim of health services is to achieve a level of public health that satisfies the expectations and needs of the community (consumer satisfaction), through effective services by service providers that satisfy the expectations and needs of service providers (provider satisfaction), in service institutions that are delivered efficiently (institutional satisfaction). The interaction of the three main pillars of health services in harmony, harmony and balance, is a combination of the satisfaction of the three parties, and this is a satisfactory health service.

Good governance is always related to work, especially good quality work. Government organizations are expected to be able to provide good quality work, so that there is good work performance. The type of research used is census research, where research takes all members of the population as respondents (data sources) and uses questionnaires as the main data collection tool. By using a quantitative approach and using descriptive methods to determine the influence of Good Governance on employee work performance at the Majauleng District Office, Wajo Regency. The results of research data analysis on Good Governance and Work Performance show that Good Governance at the Majauleng District Office is in the good category. Likewise, the Job Performance variable is in the good category. The influence that the Good Governance variable has on Work Performance is in the very strong and positive category and the data is significant. The conclusion from the research results with the title The Influence of Good Governance on Work Performance is as follows. Good Governance at the Majauleng District Office, Wajo Regency is in the good category. The work performance of Majauleng District Office Employees in Wajo Regency is in the very good category. The results of data analysis show that the influence provided is a very strong influence with a positive and significant relationship direction

Effective and efficient financial management is essential for the success of UMKM. However, UMKM are often hampered in optimizing their performance and competitiveness due to lack of knowledge and skills in financial management. Therefore, this community service aims to train UMKM in financial management to improve their financial literacy and their ability to utilize skills in business management. This activity uses a participatory approach by involving UMKM in the Bugangan Village area and the method includes theoretical explanations and direct practical assistance. The training materials include basic concepts of financial management and simple financial report analysis. The results showed that participants had a better understanding and skills to manage business finances more effectively. In addition, participants also reported increased time efficiency and accuracy of financial records after the training was implemented. Thus, this program is expected to help UMKM become more adaptive to the demands of the digital era and contribute to sustainable local economic growth.

The rapid growth of digital startup companies in Indonesia brings its own challenges in human resource (HR) management, especially related to workload and organizational commitment. High work dynamics, aggressive targets, and intense operational pressure can cause an imbalance in workload that impacts motivation, work stress, and increased turnover intention. HR commitment is a key factor in startup success, but it is difficult to achieve without effective and humane workload management. This community service activity was carried out by Karangturi National University (UNKARTUR), through the Faculty of Economics, Business and Humanities (FEBHum), which aims to improve the understanding, skills, and awareness of digital startup entrepreneurs and employees in Bugangan Village, Semarang, regarding workload management strategies. The methods used include workshops, group discussions, and direct assistance. The results of the activity showed an increase in participants' understanding of the impact of disproportionate workloads, as well as the ability to implement efficient and sustainable work strategies. This activity also encourages collaboration between academics and practitioners in designing a healthy and adaptive work environment. With better workload management, it is hoped that the level of commitment, satisfaction, and retention of employees in digital startups can increase, while strengthening the competitiveness of local businesses in the era of digital transformation.

Desa Bedono yang terletak di Kecamatan Sayung, Kabupaten Demak memiliki potensi wisata yang unik, yaitu makam terapung Syekh Mudzakir, desa tenggelam, mangrove, pulau burung, dan kuliner brayo. Namun, potensi wisata tersebut akan sia-sia jika tidak disertai dengan usaha untuk mengembangkannya menjadi desa wisata berkelanjutan berbasis masyarakat yang mampu mengangkat perekonomian masyarakat lokal. Penelitian ini bertujuan untuk mengetahui strategi pengembangan desa wisata berbasis masyarakat di Desa Bedono. Metode penelitian menggunakan deskriptif kualitatif. Data diperoleh dari obeservasi, wawancara, dan studi pustaka. Analisis SWOT diaplikasikan untuk mengetahui kelemahan, kekuatan, kesempatan dan tantangan pengembangan desa wisata Bedono sehingga dapat digunakan untuk menentukan strategi yang tepat dalam pengembangan desa wisata berbasis masyaakat di Desa Bedono, Kecamatan Sayung, Kabupaten Demak. Dalam penelitian ini, proses reduksi data, penyajian data dan penarikan kesimpulan dilakukan secara bersamaan. Penelitian ini dapat dijadikan sebagai masukan dalam pengembangan desa wisata di Desa Bedono, Kecamatan Sayung, Kabupaten Demak. Desa wisata yang merupakan salah satu produk wisata yang diharapkan dapat memberikan dorongan bagi pembangunan Desa Bedono secara berkelanjutan. Selain itu, pengembangan desa wisata juga diharapkan dapat bermanfaat bagi masyarakat lokal di Desa Bedono, Kecamatan Sayung, Kabupaten Demak dari segi ekonomi, sosial budaya, religi, dan lingkungan.