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This study aims to determine the evaluation of the financial performance of the Purworejo District Health Office through a value for money approach. This study used descriptivequalitativemethod. -2027wasdeclaredquiteeconomical,namely88.27%in2017becauseitwasintherangeof80%<90%andfor3(three)years.2018-2020isdeclaredaseconomicalbecauseanaverageof92.47% lies in the range of 90% -100%. However, in 2021 it was again declared quite economical at 89.54%. While the pattern of development of the level of efficiency in the financial management of the Purworejo District Health Office for 5 (five) years 2017-2021 is declared inefficient because the efficiency value is more than 100%. This is due to the existence of different work programs each year with different sources of funds even though they have minimized spending with the target. However, in 2021 it was again declared very effective. The greater the level of effectiveness achieved, the better the performance of the PurworejoHealthOffice. This is because there is realization of the budget lower than the target.

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts.   Keywords : Bad credit, collateral, execution, and mortgage.

This article discusses the importance of saving for basic students in Sawu Hamlet, Sumberjo, Lamongan, as a proactive step in building financial literacy from an early age. The main focus is to provide an in-depth understanding of the concepts of saving, money management and financial planning through an educational approach that is packaged creatively, interestingly and can be applied in everyday life. The results of this study provide insight into the effectiveness of this program in forming wise saving habits from an early age

The transaction of buying and selling currencies is made in the form of transactions whose legal status in the view of Islamic teachings differs from one form to another. Buying and selling foreign currency in Islam the name is Al Sharf which is a sale of currency, where money is used as the object of exchange. Based on the above background, it can be formulated into several problem formulations (1) how the practice of money changer in PT. Hamdalah Kab. Jember? (2) how the review of sharia economic law against the practice of money changer in PT. Hamdalah Kab. Jember. The method used in this research is a qualitative study that uses descriptive analysis. The type of data used in this study is qualitative data. Data collection techniques used are through interviews and literature study. Based on the results of the research concluded that the practice of buying and selling money changer transactions in PT. Hamdalah Kab. Jember that uses the system of giving advances there is a mismatch. This is not in accordance with the provisions of the existing theory that in the sale and purchase of money changer does not need any down payment, but even if the practice in the field contrary to the theory does not necessarily punished harom, but this contract can be directed to the sale and purchase of salam contract. While giving a period of time in money changer transactions may be done if it becomes an unavoidable need (lil hajah) urfnya about 2-7 days.   Keywords: Sharia Economic Law, Money Changer, Al Sharf and Foreign Currency Sale and Purchase.

Learning media is a medium used in teaching and learning activities. As is known, the world is currently experiencing a Covid-19 pandemic so teaching and learning activities are carried out online. One of the media that can be used as distance learning is a web blog. Web blogs are chosen because they do not require a lot of money to create and can be combined with other media such as YouTube. This study aims to produce a web blog as a distance learning media for graphic design study programs. Because the lecture material uses more application practice, the web blog and YouTube media are very appropriate to use. This is in accordance with the results of the questionnaire distributed to graphic design students in semester 3 and 5 of STEKOM University regarding the use of a web blog. From 38 respondents and after being calculated based on existing references, the final score was 88.42% so that this web blog was in the "very good" category and could be used as a reference.

Technology assistance is very helpful for community activities including financial institutions, such as the application of Fintech (Financial Technology). Fintech utilizes technology to improve banking and financial services performed by companies by utilizing software technology. Along with the development, Fintech began to have a negative impact, especially from the money loan service or Fintech Peer to Peer Lending (P2PL). the problem is how is the protection for debtors / customers, such as attempts to intimidate customers who have difficulty paying. The method used in this research is normative juridical, namely research based on secondary data, which is then analyzed qualitatively and presented in a qualitative form.Based on the research results, it can be concluded that protection for debtors or customers who feel disadvantaged can take 5 (five) ways, which are regulated in the Consumer Protection Law, OJK Regulation, ITE Law, BI and Government Regulations. Safeguards in the Consumer Protection Law are accommodated in Article 4. OJK's efforts, in collaboration with Kominfo and AFPI, are that if there is intimidation that is detrimental to the debtor, the debtor can submit a complaint report through the website page provided by the OJK and AFPI. Debtors can also report to the authorities. The ITE Law can be seen in Article 26 of the ITE Law. Efforts made by Bank Indonesia, namely BI to form the Bank Indonesia Fintech Office (BI-FTO) and recommend to follow the existing regulations in PBI No. 16/8 / PBI / 2014 and PBI No 18/17 / PBI / 2016 concerning Electronic Money (PBI E-Money).           Keywords: Financial Technology, Legal Protection, Debtor Efforts

Transportation is a very important aspect of its existence in society, both the transportation of people and goods. One of the well-known online transportation companies in Indonesia is PT Gojek Indonesia. During its development, there have been actions committed by unscrupulous people in the community that harm online motorcycle taxi drivers, namely fictitious / fake orders. Fictitious Order is an order that starts with creating a fake account through an online transportation application that can harm the company.The problem is what is the form of the agreement between the driver and the user and is there the responsibility of PT Gojek Indonesia. The method used in this research is sociological juridical, with data sources in the form of interviews. The results of the analysis were presented descriptively and analytically.The results show that there is no legal regulation that regulates protection for Gojek drivers who experience fictional orders. But from the PT. Gojek provides compensation in the form of compensation money. However, this is not widely used by drivers, because the process of disbursing compensation money takes time, so the driver as the victim prefers to bring the results of the fictitious order himself or sell it to someone else.  Keywords: Protection, Transportation, Gojek

The Madukoro gas station is one of the gas stations in Semarang where the payment and refueling systems are still done manually. In general, the manual payment and filling system has many obstacles, resulting in long queues because the service is not fast and effective, also triggering the exchange of counterfeit money because payment uses cash. The application of e-money technology based on microcontrollers is made to make a payment system using electronic money instead of cash that is integrated with fuel filling, this system aims to reduce the long queues that occur and also prevent the amount of counterfeit money circulating at gas stations and make services more fast and easy. The method used in the design of this system is to use the method of Research and Development (R&D) theory from Borg and Gill, starting with gathering information by interviewing Madukoro gas station supervisors and field surveys then designing and developing systems to overcome the problems obtained in research. The system design uses a microcontroller as a data processor that will retrieve data from a database that was previously inputted from the VB.Net application and e-money reader and outputs to instruct the pump to remove fuel from the tank in accordance with the calibration of fuel output per second. As information on the rest of the fuel in the tangka, this tool uses the help of a load sensor that will be displayed on the LCD. In general, this system will make services faster and easier, thereby reducing the number of long queues, but also to avoid the circulation of counterfeit money in gas stations Madukoro, Semarang.

Management of school funds in the form of SPP (Educational Development Donations) at the Kranggan foundation sourced from kindergarten, elementary and junior high schools so far is still managed manually, making it difficult and takes a long time for the Administration to check lists for students who have made payments. Every month. In this study, an SPP payment system was made using an SMS Gateway with the web scraping method. In the development process using the prototype method. The researcher aims to develop a web-based information system that is expected to help manage school payment data for the better. The information system will be equipped with an SMS feature that will be sent to the parents of the students concerned so they can know that the school payment has been made. This SMS feature is also useful for sending reports of late payments or SPP arrears to parents of students whose children are late in paying tuition fees. With this program, students can also make tuition payments in two ways. The first is manually or submitting payment to the TU at the school. The second is by means of money transfer payments through banks.

Tujuan Penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi minat masyarakat menggunakan e-money dengan menggunakan pendekatan deskriptif kuantitatif. Peneliti menggunakan model technology acceptance model (TAM) yang berfokus pada Kegunaan yang Dirasakan, Kemudahan Penggunaan yang Dirasakan, Risiko yang Dirasakan, dan terdapat variabel tambahan yaitu Sikap Pelanggan dan niat perilaku untuk menggunakan uang elektronik. Pengujian data empiris dilakukan berdasarkan data yang dikumpulkan dari 84 responden yang terdiri dari mahasiswa yang berasal dari kota kendal dan dari berbagai universitas, analisis reliabilitas, uji validitas dan analisis regresi berganda untuk melihat hubungan antara semua variabel. Hasil akhir menunjukkan bahwa persepsi kegunaan, persepsi kemudahan penggunaan, persepsi risiko, dan sikap pelanggan berpengaruh positif signifikan terhadap niat masyarakat menggunakan E-money.

Tujuan penelitian ini adalah untuk: 1) Mengetahui peran masyarakat dalammenanggulangi politik uang dalam pelaksanaan pemiliham umum 2019 di Desa PulosariKecamatan Kebakkramat Kabupaten Karanganyar. 2) Mengetahui faktor-faktor yangmelatar belakangi masyarakat menerima politik uang dalam pelaksanaan pemiliham umum2019 di Desa Pulosari Kecamatan Kebakkramat Kabupaten Karanganyar. 3) Untukmengetahui upaya yang dilakukan oleh masyarakat dalam memanggulangi politik uangpada pemilu 2019.Metode penelitian menggunakan pendekatan deskriptif kualitatif, sumber datamenggunakan data primer dan data sekunder. Subjek penelitian ini adalah masyarakatpeserta pemilu 2019 di Desa Pulosari Keacamatan Kebakkramat Kabupaten Karanganyar.Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi.Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisisdata menggunakan model analisis interaktif.Berdasarkan hasil penelitian diperoleh kesimpulan bahwa: 1) Peran masyarakatdalam menanggulangi politik uang dalam pelaksanaan pemiliham umum 2019 di DesaPulosari Kecamatan Kebakkramat Kabupaten Karanganyar masih rendah, masyarakat DesaPulosari cenderung membiarkan dan bersikap terbuka terhadap praktik politik uang yangterjadi di desanya dan tidak melaporkan praktik politik uang tersebut kepada pihakpengawas pemilu. 2) Faktor-faktor yang melatarbelakangi masyarakat Pulosari dalammelakukan Money politics dalam pemilu yaitu karena masalah ekonomi, kebiasaan ketikapemilu, pendidikan politik yang rendah, sehingga masyarakat cenderung terbuka danmenerima kegiatan money politics yang dilakukan oleh calon kandidat dan menerimasegala macam bentuk pemberian. Pemberian uang yang membuat masyarakat merasa wajibuntuk mengikuti proses pemilu karena adanya bentuk kesepakatan tidak tertulis denganunsur-unsur paksaan dari para pelaku money politics. 3) Upaya yang dapat dilakukanmenanggulangi politik uang dalam pelaksanaan pemiliham umum 2019 di Desa PulosariKecamatan Kebakkramat Kabupaten Karanganyar yaitu dilakukan dengan memberikanpendidikan politik kepada masyarakat serta melaporkan kejadian politik uang kepadapengawas pemilu yang disertai dengan bukti-bukti yang cukup.Kata Kunci: Peran Masyarakat, Pemilihan Umum, Politik Uang

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.

Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

Abstract:Law sanctions in taxation consist of administrative and penal sanction. However, administrative one is preferred in its implementation. It is because of its more advantage in term of time and the penal money goes to state cash. The disadvantageous is it does not give up giving to its doers and who will do it. Keywords: tax, administrative and penal sanction.

Abstract:Money laundrying is regarded as new species in Indonesian legal kaleidoscope. Not many know the ins and out of the operating mode in this crime while the effect of this to the government is not a little. The former IMF managing director, Michael Kamdessus estimated the money laundryng activities to absorb 600 billion USD annually which is equal to 2%-5% of GDP through out the globe. Therefore, how can Indonesian legal system anticipate the global scale of this crime. Keywords : Juridical Anticipation,  Money Laundering

AbstractsElection becomes a means of the process of democratization that must be conducted directly, publicly, freely, undisclosely, reliable and fairness. Based on the above norms, especially for the local election, it is hoped that a responsible and potential capable local leader/chief and/or vice local leader/chief will emerge. Yet, there are many disappointed incidents that need to be concerned during and after the election complete, such as the fight between supporters’ candidates, the unfair ballot counting, money politics and other dirty tricks. Those proved that the rules of law are still neglected during the local election. Considering that negligence, it is necessary (a) to recover the article 581 UU Number 32/2004 (b) to compromise between the law assurance, justice and benefits, and (c) to educate people about the culture of law, especially for the culture of personal law to be the open culture of law. Keywords:local leader/chief, reliable.