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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

ABSTRAKMotivasi merupakan proses mempengaruhi atau mendorong dari luar maupun dari dalam terhadap seseorang atau kelompok kerja agar mereka mau melaksanakan sesuatu yang telah ditetapkan. Kinerja adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang karyawan dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan kepada karyawan. BRI Syariah KC Denpasar mempunyai strategi untuk bisa berbaur dengan masyarkat di Bali dengan memperkerjakan karyawan non muslim supaya nasabah yang non muslim bisa menerima BRI Syariah itu sendiri. Penelitian ini fokus tentang: 1. Bagaimana motivasi karyawan non muslim di PT BRI Syariah KC Denpasar. 2. Bagaimana kinerja karyawan non muslim di PT BRI Syariah KC Denpasar. Adapun tujuan dari penelitian ini adalah 1. Untuk mengetahui motivasi karyawan non muslim di PT BRI Syariah KC Denpasar. 2. Untuk mengetahui kinerja karyaman non muslim di PT BRI Syariah KC Denpasar. Jenis penelitian ini menggunakan pendekatan kualitatif yang berbentuk kalimat, kata, atau gambar berdasarkan hasil pendekatan secara langsung melaui metode wawancara secara langsung atau secara online mengenai motivasi dan kinerja karyawan non muslim yang dipraktekan di BRI Syariah KC Denpasar. Wawancara ini dilakukan kepada para informan dalam hal ini adalah pemimpin perusahaann dan karyawan non muslim di BRI Syariah KC Denpasar. Hasil yang diperoleh: 1. Adanya dorongan dari luar untuk menumbuhkan semangat dalam bekerja yang diberikan oleh perusahaann seperti gaji yang sesuai, harapan yang terpenuhi dan bonus bagi karyawan yang berpestasi akan manambah semangat bekerja karyawan non muslim di BRI Syariah KC Denpasar dan menghasilkan karyawan yang memiliki kinerja lebih baik lagi. 2. Apabila Kinerja karyawan non muslim baik dalam bekerja maka tujuan BRI Syariah KC Denpasar akan terwujud yaitu menjadi perbankan yang rahmatal lil ‘alamin.   ABSTRACTMotivation is the process of influencing or encouraging from outside or from within a person or work group so that they are willing to carry out something that has been determined. Performance is the work result in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities assigned to the employee. BRI Syariah KC Denpasar has a strategy to be able to mingle with society in Bali by employing non-Muslim employees so that non-Muslim customers can accept BRI Syariah itself. This study focuses on: 1. How is the motivation of non-Muslim employees at PT BRI Syariah KC Denpasar. 2. How is the performance of non-Muslim employees at PT BRI Syariah KC Denpasar. The objectives of this study are 1. To determine the motivation of non-Muslim employees at PT BRI Syariah KC Denpasar. 2. To find out the performance of non-Muslim employees at PT BRI Syariah KC Denpasar. This type of research uses a qualitative approach in the form of sentences, words, or images based on the results of the direct approach through direct or online interviews regarding the motivation and performance of non-Muslim employees practiced at BRI Syariah KC Denpasar. These interviews were conducted with informants, in this case, company leaders and non-Muslim employees at BRI Syariah KC Denpasar. The results obtained: 1. The encouragement from outside to foster enthusiasm for work given by the company such as appropriate wages, fulfilled expectations and bonuses for high-performing employees will increase the enthusiasm for work of non-Muslim employees at BRI Syariah KC Denpasar and produce employees who have even better performance. 2. If the performance of non-Muslim employees is good at work, the goal of BRI Syariah KC Denpasar will be realized, namely to become a banking that is rahmatal lil 'alamin.

The Digital Report Card (ARD) application is a web-based application system that is expected to be able to change the work pattern of teachers from manual patterns to digital patterns and is expected to make it easier for teachers to make assessments of students even to print report cards and evaluate the value of student learning outcomes. The objectives of this study are; (1) To find out that there is a relationship between the use of the Digital Report Card Application and the performance of Public SD teachers in Tuban Village, Badung 2019-2020; (2) to find out how much the relationship between the Digital Report Card Application and the performance of Public Elementary School teachers in Kelurahan Tuban, Badung 2019-2020. This research is correlational quantitative which is used with saturated sample method with 46 samples. Data collection techniques used as premiere data, observation and documentation as secondar data is to use questionnaires the data is analyzed with the product moment formula. The results showed that it is known that r count 0.293 is greater than r table 0.291. So that there is a relationship between the use of the digital report card application on teacher performance. If interpreted in the table the value of r, the relationship is low or weak. 2) the digital report card application variable (X) has a contribution of 8.6% to the teacher performance variable (Y) and the rest is 91.4% influenced by other factors not examined in this study.

Dalam pengelolaan zakat profesi mulai dari perencanaan, pengorganisasian, pelaksanaan, dan pengawasan terutama dalam menghimpun dan menyalurkan zakat profesi tentu yang menjadi tujuan utama adalah terciptanya pemerataan dan kemaslahatan umat. Meningkatkan kepuasan serta komitmen muzakki dapat mempertahankan kepercayaan dan loyalitas muzakki berzakat sehingga terciptanya kesadaran untuk senantiasa menyisihkan sebagian harta untuk memberdayakan golongan tidak mampu. Tujuan penelitian adalah untuk mengetahui: 1) Pengelolaan zakat profesi dalam meningkatkan loyalitas muzakki di Baznas Kota Denpasar. 2) Tingkat loyalitas muzakki di Baznas kota Denpasar. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan terdiri dari 12 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data melalui observasi, wawancara, dan dokumentasi. Teknik analisisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian yang diperoleh: (1) Analisis pengelolaan zakat profesi Baznas Kota Denpasar dalam hal ini menggunakan langkah-langkah yaitu perencanaan, berkaitan dalam menetapkan, merumuskan, mengidentifikasi, dan mengembangkan. Pengorganisasian, dalam hal ini menggunakan persepsi dan sikap yang diharapkan dapat memaksimalkan tujuan pengelolaan. Pelaksanaan, berkaitan dengan kinerja pengelola zakat yang selama ini menggunakan Standar Operasional Prosedur (SOP). Pengawasan, berkaitan dengan kondisi pengelolaan zakat profesi yang masih stabil. (2) Tingkat loyalitas muzakki ditinjau dari kepuasan, komitmen, serta kesukaan produk muzakki dapat dinilai dari besarnya pernyataan rasa puas dan bentuk kepedulian muzakki terhadap sesama dalam berzakat di Baznas Kota Denpasar   ABSTRACTIn the management of professional zakat starting from planning, organizing, implementing, and supervising, especially in collecting and distributing professional zakat, of course the main goal is the creation of equality and the benefit of the people. Increasing the satisfaction and commitment of muzakki can maintain the trust and loyalty of muzakki to tithe so as to create awareness to always set aside some of the assets to empower the poor. The research objectives were to determine: 1) Management of professional zakat in increasing muzakki loyalty at Baznas Denpasar City. 2) The level of muzakki loyalty at Baznas Denpasar city. This research method uses a descriptive method with a qualitative approach. The informants consisted of 12 people who were selected using a purposive technique. Collecting data obtained based on facts and data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The research results obtained: (1) Analysis of the professional zakat management of Baznas Denpasar City in this case uses the steps, namely planning, related to determining, formulating, identifying, and developing. Organizing, in this case using perceptions and attitudes which are expected to maximize management objectives. Implementation, related to the performance of zakat managers who have been using Standard Operating Procedures (SOP). Supervision, related to the condition of professional zakat management which is still stable. (2) The level of muzakki loyalty in terms of satisfaction, commitment, and liking of muzakki products can be assessed from the magnitude of the statement of satisfaction and the form of muzakki's concern for others in tithing at Baznas Denpasar City.

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.

Global environmental changes have increased the complexity and disarray of the competitive environment, resulting in severe competition and placing pressure on each player to hone their creative business skills. At this point, the company realized that using its human resources would be its last remaining option for resolving the problem. In other words, enhancing organizational performance motivates staff to produce top-notch work. As a result, from the beginning of the job relationship until it is over, efforts must be made effectively. Discipline may motivate workers to carry out any duty successfully. Therefore, you must try to become an expert in the discipline. This study set out to determine how much the employees' level of education and work ethic influenced their performance at the Semarang District Social Service. The data used in this inquiry were based on the survey's fundamental information. The sample for the study consisted of every employee of Semarang District Social Service.

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