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PT.Senteral Inti Gas is a company engaged in the field of gas distributors. Problem that occur in the company is: a decrease in employee work performance which is characterized by frequent errors in work, employee attendance rates began to decline and the emergence of procrastination work. The population in this study were all employees in the company of 67 people. The sample is taken by a saturated sampling technique in which all members of the population are used as samples. Thus the sample in this study amounted to 67 people. The simultaneous hypothesis test results show that reward and punishment have an influence on the work performance of employees of PT.Senteral Inti Gas Medan. The results of the partial hypothesis test show that the reward variable has a more dominant influence on the work performance of PT .enteral Inti Gas Medan employees compared to the punishment variable.

Cadres are voluntary workers recruited from, by and for the community who are tasked with assisting the smooth running of health services. The performance of Posyadu cadres experienced a decline in the early 2000s as a result of a prolonged multi-dimensional crisis, this is known because there were reports of malnutrition from various parts of the country. The decline was felt following the lack of cadre skills, no Posyandu operational support, inadequate facilities and infrastructure and weak coaching. The purpose of this study was to describe the performance of posyandu cadres with the satisfaction of mothers of children under five at the Posyandu, Wakasihu Village, Central Maluku Regency. The type of research used is descriptive research. The population in this study were all mothers under five who visited the posyandu as many as 30 toddlers. The sampling technique in this study is total sampling, which means that all populations are sampled. So that the sample found in this study amounted to 30 people or respondents. The results showed that the mothers under five studied who said that the performance of cadres was good amounted to 13 people (56.7%), and the performance of cadres was not good amounted to 17 people (43.3%). Furthermore, from the 30 respondents who were examined, it can be seen that the number of respondents who said they were satisfied with the performance of the cadres were 18 people (60.0%), and respondents who said they were not satisfied were 12 people (40.0%). It was concluded statistically and illustrated that the performance of cadres still had opinions from mothers of children under five that they were not good at providing services at the posyandu. It was also concluded that statistically some respondents or mothers of toddlers still said that they were satisfied with the performance of cadres.

Leadership style is one of the factors of employee performance so that a good leadership style will be able to direct and give instructions to the work faced by employees. A good leadership style will also lead to job satisfaction for them, so they will work with feelings of pleasure and joy. Simultaneously, the Transformational Leadership Variable has a significant effect on Employee Performance with a value of Fcount > from Ftable. The result of the Coefficient of Determination (Adjusted R Square) is 0.165, meaning that the Employee Performance variable can be explained by the Transformational Leadership variable and the Meaning in Work variable by 16.5% while the remaining 83.5% is influenced by other variables.

Social media is a new phenomenon that has changed the way the business environment operates. Through social media, businesses gain access to resources that are otherwise unavailable to the business owner. This research is a causality research, which aims to analyze the causal relationship and influence of two or more phenomena, through hypothesis testing. The population and sample in this study are SMEs who open e-commerce businesses on social media. The number of samples used in this study amounted to 154 respondents. Based on the analysis and discussion, it is concluded that the Marketing operation advantages variable has no significant effect on Marketing Performance, the Cost-effectiveness variable has a significant effect on Marketing Performance, the Customer Communication Channel variable has a significant effect on Cost-effectiveness, the Customer Communication Channel variable has a significant effect on Increased customer satisfaction, Customer The Communication Channel has a significant effect on Marketing operation advantages, the Customer relationship performance variable has a significant effect on Marketing Performance, the Increased customer satisfaction variable has a significant effect on Marketing Performance and the Social media marketing implementation capabilities variable has a significant effect on Customer relationship performance.

Development to achieve educational goals certainly leads to instruments that are responsible for the implementation. The teacher is the instrument, which is required to bring out all the potential possessed, both knowledge and review of self-aspects as a reflection that should be imitated. Thus, it is absolutely necessary to have a complete personality professionalism and role model points that are certainly inherent in every teacher. Teachers are required to maintain stability in speaking and acting as a reaction to the practice of integrity values that do not know place, time and situation. The personality in question does not create a chasm to limit oneself in interacting with others, but how the whole existence can be a role model. School is a place of interaction in the daily life of a teacher, here the teacher does what is his responsibility and obligation in fostering students (towards the desired goal). The implementation pattern certainly requires good performance starting from personality, discipline and how a teacher can be relied on and become a role model for students. The moral integrity of students is the expectation of a teacher, of course. In relation to this review, a teacher, especially a PAK teacher, is required and of course has a very strategic and core role in the implementation of the process of forming moral integrity as a role model for students.

This study is based on the fact that the need for competent teachers in the learning process is very necessary, because the main problem in this study is how much influence varies teaching on student learning achievement in ELPIDA Junior High School (Class VII) and how effective the implementation of varied teaching is on student learning achievement in ELPIDA Junior High School (Class VII). The method used in this study is Quantitative research with a classroom research strategy. Based on the results of the research conducted, it shows that with this student achievement, teachers can find out "whether the application of varied teaching affects student learning achievement" at ELPIDA Junior High School. From the results of the simple regression analysis, it can be concluded that the influence of varying teaching on student learning achievement is very high, namely the diterminant coefficient / KP 29.1% and the value of variable relationships is greater than the standard table, which is 0.980 > 0.428 based on these calculations, then the H1 hypothesis is accepted. Thus, the hypothesis that teaching varies has a significant effect on learning performance in Elpida Junior High School grade VII, has been proven.

The purpose of this study was to analyze the effect of education, personnel capabilities and top management support on the performance of the CV accounting information system. Kurogi Semarang. The population in this study are all employees of CV. Kurogi Semarang, namely as many as 60 employees. The technique of determining the sample is purposive sampling method. The number of samples in this study were 40 employees. This research data analysis tool uses multiple linear regression. The results of the analysis show that education has a positive effect on the performance of accounting information systems. This is evidenced by the calculated t value which is greater than t table, namely 2.359 > 1.688, with a significant value of 0.024 <0.05. Personal ability has a negative effect on the performance of accounting information systems. This is evidenced by the t-count value that is greater than t-table, namely -2.421 (signed negative) > 1.688, with a significant value of 0.021 <0.05. Top management support has a positive effect on the accounting information system. This is evidenced by the t-count value that is greater than t-table, namely 4.467> 1.688, with a significant value of 0.000 <0.05.

ABSTRACT With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.   Abstrak Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

This study aims to examine the effect liquidity risk, credit risk and financial performance, through the application of the catur purusa artha concept as a basis for risk management, at BUMDes Dwi Tunggal, Buleleng Regency. This research use multiple linear regression method. The results of this study indicate that Liquidity risk  have a significant  effect on financial Performance. Credit risk has no significant effect on financial performance. The value of chess purusa artha with dharma as the basis for risk management encourages BUMDes managers to have the same commitment in building risk control awareness. This strategy ultimately reduces credit risk, which results in a decrease in NPL and maintains liquidity risk.

This study aims to analyze "THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Study on Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)". By using our mechanisms of Good Corporate Governance, namely the Board of Directors, Board of Commissioners, Managerial Ownership, and Institutional Ownership as independent variables, while company performance is measured using Return On Assets (ROA) as the dependent variable. This study uses quantitative data with secondary data sources. Research data collection techniques using literature and documentation. The population in this study were 52 companies listed on the Indonesia Stock Exchange in the Consumer Goods Industry Sector. The research sample used a purposive technique with a total of 10 companies that met the characteristics. This study uses data analysis methods, namely: classical assumptions, multicollinearity, autocorrelation, heteroscedasticity, multiple correlation, multiple regression, coefficient of determination, t and F tests. (2 tailed) = 0.177> 0.05, meaning that there is no significant effect between the Board of Directors and company performance. H2 T test results obtained values -2.386 <1.70814 and Sig. (2tailed) = 0.025 <0.05, meaning that the Board of Commissioners has a significant effect on company performance. The results of the T H3 test obtained the results of -1.189 <1.70814 and Sig. (2 tailed) = 0.246> 0.05, it means that Managerial Ownership has no significant effect on company performance. The results of the T H4 test showed the results of 2.943> 1.70814 and Sig. (2 tailed) = 0.007 <0.05, meaning that institutional ownership has a significant effect on company performance. From the results of the F test, it is found that the calculated F value is greater than the F table (3.405> 2.60), and the calculated significant value is smaller than the predetermined significant value (0.024 <0.05), which means the variables of Directors, Board of Commissioners, Managerial Ownership and Institutional Ownership have a significant effect on company performance. 

This research aims to find out whether work discipline has a positive and significant effect on the performance of employees of PT Microfinance Institution (LKM) Kutoarjo Village Credit Agency. The data source uses a questionnaire. The population in this study were 16 employees of the Kutoarjo Village Credit Agency Microfinance Institution. The sample in this study was 16 people. Data analysis techniques include simple linear regression analysis coefficients, coefficients of determination, and T tests. The results of the t test show that the t value of the work discipline variable is greater than t table (7.312 > 1.761) or the sig value is (0.000 < 0.05), meaning that the work discipline variable has a significant effect. positive and significant on performance so that the hypothesis is accepted. 

The solar water heater (SWH) testing laboratory (LPPATS-B2TKE) has been able to serve commercial product testing based on SNI 3021-1992 1st Edition. Development of test procedures needs to be improved in order to complement the ability to test all parameters contained in the SNI standard. The SWH system performance testing procedure is implicitly described in the form of tables and formulas, so that it needs to be detailed to be implemented in the test. Adopting the SNI thermosiphon procedure, by calculating the daily heat gain, this procedure can produce SWH daily efficiency parameters, which can be used to predict the annual SWH heat gain, PATS product classification, and solar fraction. The results of testing this procedure on a SWH unit with a capacity of 150 liters and a collector area of ​​1.97 m2 for 19 days, obtained daily efficiency in the range of 39.13% to 47.61% in daily radiation between 3.66 - 5.82 kwh/m2, prediction of annual heat gain of 1370, 87 kWh, 75% solar fraction, and prediction of annual heat gain classification of 2783.49 kWh, placing this tested specimen in class III based on SNI standards.

Intellectual capital is the sum of what is produced by three main things in an organization, namely capital employed, human capital and structural capital which are related to knowledge and technology to provide added value for the company in the form of competitive advantage. This research aims to analyze "The Influence of Intellectual Capital on Company Financial Performance with Corporate Governance as a Moderating Variable". This research uses quantitative data with secondary data sources. The data collection techniques used in this research are literature study and documentation. The sample used used a purposive sampling technique, totaling 9 companies. Based on data analysis from the t test results, VACA, VAHU and VAICTM have a significant effect on ROE. Meanwhile, VAHU and Intellectual Capital, which are moderated by corporate governance, which is proxied by institutional ownership, show no effect on ROE. 

At the Health Center an electronic medical record information system (RME) is used in the department registration, poly general, poly elderly, poly tooth, poly MCH, room integrated, room mtbs, psychology, physiotherapy, laboratory and nutrition. Perceived use describes the extent to which they can accept A technology specifically system record medical electronic (RME). Objective study This For analyze how much the perception and use of the electronic medical record information system (RME), how simple and easy it is to implement an electronic medical record information system (RME). And how much big enhancement performance can achieved blessing exists system information That, so analysis with the Technology Acceptance Model method was used . The type of research that used is descriptive analytic. Collection And study with use, observation And questionnaire. The subject population in this study were 30 officers who use information systems RME. The object of this study is the implementation of the Electronic Medical Record Information System. Results between independent variables and dependent variables on system users RME information did not have a significant effect, namely 0.813 No according to decision. Simple linear regression test where Ho is greater than 0.05 then the hypothesis beginning rejected that No There is influence between variable free to variable bound in user RME information system.    

Main Objective: This research targets AP sizing entrenched on image structure to raise denoising performance using an improved method for classifying image pixels. Background problem: Digital images may be blended by noise while the addition or communication process, affecting the authentic image signal. Image noise can cause problems at several stages of image processing equally image distribution. Accordingly, image denoising is a significant activity to recover the initial clean image signal from the detected noise signal. Novelty: The proposed WAV method has been refined and improved regarding the classification scheme, and the APS, and the classification results can be used as a mask on the noise image to fix identical patches. Research Method: This study proposes a WAV reprojection algorithm, with the PS being set dynamically entrenched on the image structure. Image structures are consistently taken with an upgraded and enhanced analysis method entrenched in the structure tensor matrix. Analysis results are also used to develop the analysis of comparable patches in images. Finding/Result: Empirical outcomes present that the noise cancellation work of the suggested method is better than the authentic WAVRA, along with several other modifications of the NLMA. Conclusion: In intensity profiles, the proposed method mostly has fewer changes to the original image values than other methods, thus, this method can be continued again to color images, and can also be applied to various types of data such as medical images.   Keywords: Weighted Average (WAV), Noise Cancellation Image, Non-Local Means (NLM), Adaptive Patch

Reducing the variability of their income by diversifying outside of traditional lending activities into non-interest income sources. We influence the COVID-19 pandemic on the relationship between the use of non-interest income and bank profits and risks in Indonesian banks. The economic effects of the pandemic have resulted in tightening of credit standards and reduced demand for various types of loans. We find that non-interest income sources are positively related to performance but inversely related to risk. These results are consistent with the beneficial diversification effect during the pandemic of banks expanding outside of traditional loan revenue sources.  Keywords: covid-19, profitability, bank, risk

The development of information technology is currently increasing rapidly from year to year. One evidence of technological development or advancement is the presence of the internet. The internet has many important benefits for human life. An example of the benefits of having the internet is its popular website. Website is one type of service or facility provided by the internet which is most widely used for various services in many fields, including education, namely schools. Madrasah Aliyah Syamsul Huda, an Islamic-based high school, which is located in Kedungreja District. Madrasah Aliyah Syamsul Huda uses the website as a medium for delivering information related to Madrasah Aliyah Syamsul Huda to students and prospective students. The better the quality of a website, the more users are interested in accessing the website. The purpose of this study is to measure the service quality of the Madrasah Aliyah Syamsul Huda website, a measurement of the measurement of website users on the level of performance and level of importance. The method in this research is the WebQual 4.0 method which consists of 3 variables, namely usability, information quality, quality of service interaction, this study also uses the IPA (Importance Performance Analysis) method. The population in this study were students, teachers, and the community with a sample of 80 respondents. The results showed that 89.03% of the Madrasah Aliyah Syamsul Huda website services had met the respondents' expectations and the Cartesian Impotance Performance Analysis (IPA) results diagram showed that the variables that were of good quality and had to be maintained were US6, IQ1, IQ4, IQ7, and SIQ3. because it has met the expected performance of the respondent. Meanwhile, the variables that are important and are in priority for improvement are IQ3, IQ5, SIQ1, and SIQ6.

Diamond Printing is one of the largest offset printing companies with 32 years of experience and is located in the city of Surabaya, East Java. Data from HRD managers explained that there was no report from observations related to employee work effectiveness in terms of coordination and synergy between employees as seen from the communication and collaboration relationships. The absence of data related to the effectiveness of the performance of CV employees. Diamond Printing in terms of communication network mapping is one of the obstacles faced by HRD in determining KPI (key performance indicator). By using the Social Network Analysis (SNA) method with the help of UCINET 6 software, it is hoped that some employees will have advantages, especially in collaboration and communication in group network structures. There are three parameters used in SNA, including: degree centrality, closeness centrality, and betweenness centrality. This study involved 104 respondents (the entire population) with a sampling technique using snowball sampling and a questionnaire as a means of collecting data. The results of this study indicate that most of the collaboration and communication network interactions are dominated by manager level employees and department heads. Based on these findings, an innovation is needed from all stakeholders from CV. Diamond Printing in developing effective communication methods between its members.

The Effect of Environmental Costs and Environmental Performance on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange The purpose of This study is to examine and analyze the effect of (i) environmental costs on profitability, and (ii) environmental performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. Data collection uses secondary data obtained from the annual report published by the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange and participating in PROPER in the 2019-2020 period. The sampling technique used was purposive sampling. The data analysis method is in the form of quantitative analysis using multiple linear analysis and hypothesis testing using software E