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This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

This research was motivated by all teachers in MI Kalifa Nusantara have met academic qualification standards. However, it seems that the teacher’s academic qualifications have not been able to maximize the student’s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at MI Kalifa Nusantara Years lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

This research was motivated by all teachers in SMP Tawakkal Denpasarhave met academic qualification standards. However, it seems that the teacher‟s academic qualifications have not been able to maximize the student‟s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at SMP Tawakkal DenpasarYears lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.