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The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

This study aimed to improve the learning outcomes of class VIII E students of SMP Negeri 1 Kemalang in the 2018 2019 academic year using the Guided Inquiry learning model. This research was a class action research consisting of 2 cycles. Each cycle consists of planning. observation and reflection.  Data were taken from students who were the subject of research. The technique of collecting data using observations, written tests and documentation.  The data analysis technique used comparative descriptive.  The results showed that study stated at the first cycle of student activity were 67% and learning completeness was 73%.  In cycle II, student activity was 80 %.  Already met the performance indicators ?75% of students achieved high activity criteria (? 75%).  Classical completeness increased by 87%, it has met the performance indicator, namely ? 85%. So it can be concluded that the guided inquiry learning model can improve student learning outcomes.  Keywords: learning activities, learning outcomes, guided inquiry

Leadership is an activity used to influence the behavior of other people so that they are willing to be directed to achieve certain goals, one of which is improving the performance of nursing services. Performance is an effort made from the results of work that can be achieved by a person or group of people in an organization in accordance with their respective authorities. This research method uses an analytical observational research design with a cross sectional study approach. The research population was all nurses at the Ridge Community Health Center, totaling 55 people with a sample size of 55 people, the sampling technique used total sampling technique. The instrument used for data collection was a questionnaire. The research results showed that the majority of respondents were women (72.7%) with a D3 education (76.4%) aged 21-30 years (40.0%) with a length of work of 1-10 years (52.7%). The results of statistical tests show that there is no relationship between authoritarian (p=0.185) and democratic (p=0.128) leadership styles on nurse performance. Meanwhile, there is a relationship between participative leadership style (p=0.000) and Laizes Faire (p=0.000) on nurse performance. Based on the research that has been carried out, it can be concluded that at the Ridge Community Health Center, the Participative Leadership Style (p=0.000) and Laizes Faire (p=0.000) are implemented, resulting in greater performance of good nurses compared to less good performance of nurses.    

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

BLDC motor applications used in various forms in instrumentation, robotics, household, and transportation. One application of transportation equipment used as a propeller of electric bicycle vehicles. The value of the bicycle vehicle adjusted to the speed set, the amount that has determined. The purpose used in this study is to improve the efficiency of the regulation of BLDC motors on electric bicycles. Indicators of increasing performance are increasingly steady-state errors, and transient response required. The method used in this research is to do mathematical modeling in the form of transfer and optimization function equations. The model used is the model with the structure of the transfer function, while the optimization method used in this study is the Ziegler-Nichols method and firefly algorithm. The firefly algorithm is used in this study to obtain optimal Kp, Ki, and Kd values. The results showed that the firefly algorithm achieved better performance compared to the Ziegler-Nichols method.

The purpose of this study is to implement the digitization of accounting through the adoption of financial management accounting information systems. Accounting digitalization is needed for automated financial transaction management and results in a fast, accurate, and transparent reporting system. The approach used in building financial management accounting information systems is the accrual basis method, the research method used is the method of research and development (R&D) with a prototype system development model. The results of this study indicate that the digitalization of accounting by implementing financial management information systems at As shifa clinics shows that the information system can work as expected and is able to meet needs. Based on the results of testing the effectiveness of the old system compared to the new system it can be concluded that the performance of financial management in the As Shifa clinic using the new system is more effective than using the old system.

The development of smartphones today is very rapid and can not be separated in everyday life in finding information or making information and in all fields of work requires communication tools to access data and information, it is no wonder in terms of smartphone work being an inseparable part separate, this research I use smartphone especially Android which is currently one of the operational systems that are commonly used by the public especially Indonesia so that it can be used to help team performance in the field in this case Merchandiser in conducting Data Processing Asset Material Promotion Using Qr Code to monitor and control the allocation of promotional material assets in the field to facilitate reporting of promotional material assets. QR Code is a two-dimensional matrix code or barcode that comes from the word "Quick Response", where the contents of the code can be deciphered quickly and precisely, Optimizing the use of applications in this case QR code to facilitate monitoring and control of promotional materials in the field which will help merchandiser to help make it easier to do work in the field and directly connected to the admin computer at the head office, so it will be easy, fast, and accurate.

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group. 

Classification is one of the most widely used techniques in machine learning. Text classification is the process of classifying data according to pre-determined groups or classes. Where in most cases, text classification uses labeled training data to obtain the rules used to classify test data into predefined groups. In this study, it is proposed to use CountVectorizer for Indonesian text classification which will be compared with TF-IDF Term Weighting and its three feature levels, namely Character Level, Word Level and N-gram Level as feature extraction which is implemented together with Naive Bayes classification and the BPPPTIndToEngCorpusHalfM dataset. To compare the classification performance, this study uses 10-Fold Cross Validation and Split Data using a ratio of 90:10, while to evaluate the accuracy of the authors using the F1-Score and AUC with the hope that this study will get good accuracy results so that it can be used as a reference to be developed using another method. The F1-Score accuracy obtained in this study was 0.93 and the AUC score was 0.95.

Kaliwungu Dream Building Shop is a business engaged in the sale of building materials and building-producing tools. This trading business sells various materials and tools for building buildings such as sand, cement, nails, paint, hammers and so on. The Dream Building Shop was founded by Mr. Zaenal, whose address is Jalan Raya Sekopek No. 10 Sarirejo Kaliwungu, Kendal Regency. Kaliwungu Dream Building Shop in recording sales transactions, purchases and reports - reports still use the manual method by writing them into a book, this method still requires time which is relatively old and prone to calculation errors, as a result you have to work 2 times or even many times to recalculate transactions that occur. Factors that are generally controlled are human errors that occur in cooking data and storing & maintaining paper-shaped documents, where this is very difficult to overcome. In addition, the process of searching for data or inventory is also less effective and efficient. also affect customers, even though performance according to the store is needed to satisfy customers.

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)

This study aims to determine the performance of commercial banks as a dependent variable able to be influenced by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Ownership Concentration and Bank Size as independent variables. This study uses a period of three years starting in 2016 to 2018 using Purposive Sampling as a sampling method. This research uses regression analysis. The results explained that bank performance was significantly affected by CAR and bank Size. Individually, ROA is positively and significantly affected by CAR and Company Size, and bank performance is not affected by LDR and Ownership Concentration.   Keywords:  capital adequacy ratio (CAR), loan to deposit ratio (LDR), ownership concentration, bank size, and bank performance

This study aims to explain the effect of financial capital on the performance of SME companies through innovation strategies. In this case, the direct effect of financial capital on innovation strategies is explained, the direct effect of financial capital on SME company performance and, the effect of financial capital on the performance of SME companies through innovation strategies. This research is a quantitative study with an analysis unit of SME companies in Makassar City. the number of samples of 180 SME companies taken accidentally. The analytical methods that are used include validity, reliability, goodness of fit, conventional factor analysis, regression analysis, and path analysis with the help of Amos software. The results of this study indicate that: a) financial capital does not have a direct positive effect on innovation strategy b) Wear capital has a significant positive direct effect on SME company performance c) Innovation strategy does not have a significant effect in mediating between capital gains and SME company performance.  Keywords: Financial Capital, Innovation Strategy and SME Company Performance.

The research objectives are to analyzing the impact of work motivation, work discipline, and work culture on employee performance. CV. Roda Jati The research method used is a quantitative type with an explanatory design. The research subjects were all employees of CV. Roda Jati, totaling 57 people. The method of collecting power used was observation, documents, and questionnaires. The results of the study concluded that: 1) work motivation has a positive and significant effect on employee performance by 0.324 or 32.4%; 2) work discipline has a positive and significant effect on employee performance by 0.326 or 32.6%; 3) work culture has a positive and significant influence on employee performance by 0.314 or 31.4%; and 4) work motivation, work discipline, and culture have a positive and significant impact on employee performance CV. Roda Jati amounted to 0.321 or 32.1%. 

Increasing competition especially in the culinary business , make Pecel Solo Restaurant should strive to meet the expectations of customer with the needs and desires of customer so that what is accepted by consumers as expected earlier. The purpose of this study was to determine if there are any the difference (gap) between the expectation with the customers perception of service quality dimensions on Pecel Solo Restaurant. The sampling technique using non probability sampling technique with the sample size is 68 respondents. Data analysis methods used are Mann Whitney , and the Importance Performance Analysis

Infant health can be known one of them through the assessment of nutritional status. In general, Body Mass Index (BMI) has been used as a method for measuring the nutritional status of children. If there are two children who have same body weight and height, they may have different nutritional status. Whenever this occurs, the use of BMI for measuring the nutritional status shall be deemed less accurate. The anthropometry will be vital in measuring the nutritional statuss. The guidelines for determining the nutritional status Anthropometry parameters are selected and recommended which includes an assessment of the age, weight, body length or height. This research aims to build a model of C4.5 adaboost so it can recognize patterns and be able to classify the nutritional status of children into five classes: normal, fat, very fat, thin and very thin. The variables used in this classification is Gender, Age (Months), Weight (kg) Height (cm). C4.5 (decision tree) Method has a good performance in dealing with the classification of nutritional status but the C4.5 has a weakness in the class imbalance. Adaboost isone ofboosting methods that could reduce imbalances class by giving weight to the level of classification error which may alter the distribution of data. Experiments carried out by applying the adaboost method C4.5 to obtain optimal results and a good degree of accuracy. The experimental results obtained from C4.5 method show that accuracy is 89.53%, the error rate is 10.47%, while the results of C4.5 with adaboost show 90.23% accuracy and 9.77% error rate. It can be concluded in the classification of nutritional status of children with C4.5 and adaboost proven method to solve problems of class imbalance and improve the high accuracy and can reduce the level of classification error.

Radian Rent a Car Semarang, one of developing transportation service provider, faces obstacles in processing data and information since its customer is increasing year to year. The obstacles are spending many times to make report of car damage in mechanic division because weekly or monthly car maintenance data has to be checked one by one, there is not any accounting report that is directly given to the owner since it take long time to look for and reprocess the data, and taking long time to searching car’s receipt and maintenance archive as there are so many unprocessed data that are still in stack of archive. It is not impossible if the processing of tenant data and information use undergoing system, it will take long time to fix the emerged error. In order to increase the performance and to ease and accelerate data and information processing, the writer try to create multiuser based information system of car rental by using Microsoft Visual Foxpro 9.0 software and database of its Microsoft Visual Foxpro to overcome the weakness of the undergoing system of car rental. Microsoft Visual Foxpro 9.0 is program that is designed to help the company to accelerate and ease data processing activity with minimal error level and efficient cost and power. The data include car data, tenant data, user data, and rental car data. This program is able to make data processing job be effective and efficient, to cut time spending to process the data, to minimize error input data, and to organize the data saved in one database

This research is an empirical study to analyze the data causally (cause and effect). The aim of this study was to determine the performance of manufacturing firms sector industry consumption in indonesia stock exchange. In addition, this study also aimed to determine the influence Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree of Operating Leverage (DOL) to the Market Value Added (MVA). Population in this research are manufacturing companies sector industry consumption that listing on Indonesia Stock Exchange. Determination of the sample is done by purposive sampling method. Period of research is 5 years during 2013 until 2017. By analysis of data using multiple regression showed that the results showed only a Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree Of Operating Leverage (DOL) which has positive against Market Value Added, while Economic Value Added (EVA) and Earning Per Share (EPS) does not affect the Market Value Added

Human resources is one of the determinants of the success of the company because the role of human resources as a valuable asset is to plan, implement and control various operational activities of the company. The problem that arises when one manages human resources is one that can cause a decrease in focus which results in a decrease in employee performance, therefore the company needs to have several strategies to solve the problem. This study aims to find out strategies that can be applied by SMEs in Gunungpati in the face of reduced employee focus. Strategies that can be applied include factors such as job satisfaction, work environment, work compensation and stres. The object of this research is UKM in Gunungpati. Data collection was conducted through questionnaires by SME employee respondents in the Gunungpati region. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) Job satisfaction, work environment, compensation, and work stres partially have a positive and significant effect on employee focus. (2) Job satisfaction, work environment, compensation, and work stres simultaneously have a positive and significant effect on employee focus.