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This study aims to analyze the effect of independence, professionalism, and time budget pressure on the quality of audits of local government financial reports (LKPD) at the Indonesian Supreme Audit Agency (BPK) DIY Representative. This research is included in the quantitative research. The statistical method used to find the hypothesis is multiple linear regression analysis. Collecting data in this study by distributing research questionnaires to auditors who work at the BPK RI DIY Representative by using the total sampling formula. Later on, the results from hypothesis testing show that independence has no significant effect on the quality of LKPD examination, the independent variable of professionalism shows a significant positive effect on the quality of LKPD examination, and the dependent variable has no significant effect on the quality of LKPD examination.

Educational organization strategy is the most important element in facing global challenges at the secondary school level. In an increasingly complex era of globalization, secondary schools are expected to be able to produce graduates who are competent and ready to face the demands of the rapidly changing world of work. This article was created to find out and analyze how the strategy of educational organizations at the secondary school level in facing global challenges. This research uses a qualitative approach with a descriptive method research type sourced from literature studies. Literature study is one of the research methods that uses the results of reviews from other journals as a source of reference. From the results it is known that: (1) Educational organization must be well implemented in secondary schools in line with the times. (2) It is important for education to be integrated with strategic management that ensures that educational goals and long-term vision are achieved. (3) Education as an organization also needs compact cooperation between the community and the government to build synergy between educational institutions.    

This study aims to describe the development of the characters and describe the implementation of research in learning Indonesian at school. The research method used is descriptive method with qualitative research. The approach used is a behavioristic psychology approach. The data source used is a novel Kami Bukan Sarjana Kertas by J. S Khairen. So the development of the characters in the novel is Ogi who is the main character in the novel Kami Bukan Sarjana Kertas by J.S. Khairen thus became a central figure. Ogi's character is a developing character based on words, actions, physical depictions of characters, and direct lighting. Ogi is considered a developing character because there are changes and developments in the character that appear in line with the development of the events or incidents narrated in the story at the beginning of the story. Ogi is a lazy person, but after experiencing many things, Ogi is determined to change for the better. The second character that the researcher analyzed, namely Gala, is a supporting character in the novel Kami Bukan Sarjana Kertas by J.S. Khairen. Gala has the character of a protagonist. At first, Gala's character was a fighter who had a strong determination to succeed, but due to several things that didn't match her expectations, Gala became selfish and disobedient. However, in the next arc, Gala decides to obey and not be selfish anymore. The third figure that the researcher analyzes is Ayah Gala. Gala's father is a supporting character in the novel Kami Bukan Sarjana Kertas by J.S. Khairen. Gala's father has an antagonistic nature. A gala father likes to impose his will on others without realizing that what has been done to his son is gala. But in the end, Gala's father changed and realized that Gala had been under pressure all this time.

This research is motivated by a phenomenon. As this phenomenon and previous studies present different research gaps and have been conducted for quite some time, further studies are needed to test the consistency of the results of previous studies and also to revisit existing research gaps. is needed.The focus of my research in writing this journal is how monetary policy has a material impact on Indonesia's Islamic commercial bank lending products and how the inflation rate has a material impact on Indonesia's Islamic commercial bank lending products and the magnitude of the impact of monetary policy. Monetary Policy Politics and inflation rates in the Indonesian economy. The data used in this study are secondary data. Secondary data is research data obtained indirectly (acquired and recorded by others) through an intermediary medium. Secondary data for this study were obtained from the Indonesian Stock Exchange (IDX) Islamic Commercial Bank Listed Companies Annual Reports, OJK Shariah Bank Statistical Financial Statements (SPS), and financial statements issued by Bank Indonesia. The analysis method used in this study is multiple regression analysis. The purpose of this regression analysis is to obtain a comprehensive picture of the relationship between the independent and dependent variables of each company's performance. Before running multiple linear tests, this method requires a classical assumption test for best results. SPSS software version 23 is used to process the data.

The quality of health services is a level that shows the perfection of health services that can create a sense of satisfaction in each patient. So if there is dissatisfaction with the patient, it is something that needs to be considered. This study aims to determine the effect of the quality of hospital administration services on patient satisfaction in the outpatient installation unit of lasinrang Hospital, pinrang Province. This study uses an analytical observational design based on cross-sectional, quantitative analysis. The population in this study was 10444 patients. The sampling technique used accidental sampling, with a sample of 100 samples. The instrument in this study is a questionnaire, and the data analysis used is simple linear regression.In this study, all indicators of service quality (Tangible, Reliability, Responsiveness, Assurance, Empathy) together have a positive influence on the service quality of hospital administration staff on patient satisfaction in the outpatient installation unit of Lasinrang Hospital, Pinrang Province. There are two service quality indicator variables that have the most dominant influence on the quality of hospital administration staff service on patient satisfaction in the outpatientinstallation unit of Lasinrang Hospital, Pinrang Province, which include the Assurance indicator 48.6% and Tangible 24.3% and (R2) of (0.636) shows that 63.6% of patient satisfaction variables can be explained by the quality of service of hospital administrative staff, while the remaining 36.4% is explained by other variables not included in this research model. So it can be concluded that the better the quality of service, the more satisfied patients will be and will continue to return to get service from time to time because good service can provide satisfaction to patients according to their needs and desires.  

This study analyzes the causes, consequences and solutions to portrait poverty in post-reform Mojokerto Regency, including: Poverty Line, Number of Poor Population, Percentage of Poor Population, Consequences and Solutions to Post-Reform Poverty. Poverty is a very dynamic problem that depends on the challenges faced. In Indonesia, each government period has its own focus and character in efforts to reduce poverty. Preparing for the analysis requires information to be used in the research process. Information in the form of research published by the Central Bureau of Statistics of Finland (BPS), other information from the BPS of East Java Province, BPS of Mojokerto Regency, using time series data (time series data) at least from the most recent period of 3-5 years, and using djpb data from the Indonesian Ministry of Finance. The results of the study show that the poverty line is known to be directly proportional to the increase in the number of poor people in 2020. This indicates that the increase in the price of food and other staple goods will be far above the average. spending of the poor. The very poor and the poor remained in place, while the near poor became even poorer as their spending could no longer keep up with the rising poverty line. It is hoped that during this reform period, the Mojokerto Regency Government will be able to overcome the impacts and consequences and find solutions or steps to reduce the current poverty problems in Mojokerto Regency.

As an organization engaged in the mining sales sector and in line with the rapid economic development in Indonesia, the sales sector is also growing rapidly over time. In an effort to regulate the quality of mining in Indonesia, the government has issued policies in the form of provisions and legislation. Law regarding mineral and coal mining No.4 of 2009 along with government regulation No.23 of 2010.  

Kinerja pelayanan pelabuhan adalah indikator untuk menilai hasil kerja suatu pelabuhan pada periode tertentu dan menggambarkan tingkat pelayanan yang diberikan kepada pengguna jasa yang meliputi pelayanan kapal dan pelayanan barang. Kinerja pelayanan dimulai pada saat kapal akan bersandar, kapal melakukan bongkar muat dan kapal lepas sandar dari pelabuhan. Kunjungan kapal di Pelabuhan Parepare terus meningkat dengan rata-rata peningkatan dalam 5 tahun terakhir sebesar 9,9%. Peningkatan kunjungan kapal ini harus diikuti dengan peningkatan pelayanan. Salah satu indikator pelayanan kapal adalah pemanduan kapal (approach time), dimana semakin lama waktu pemanduan kapal di pelabuhan maka semakin rendah tingkat pelayanan di suatu pelabuhan. Penelitian ini bertujuan untuk mengetahui kinerja pelayanan pemanduan kapal (approach time) terhadap standar pelayanan di Pelabuhan Parepare. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui observasi, wawancara dan studi pustaka. Data primer berupa proses dan lama pelayanan pemanduan kapal di lapangan. Data sekunder berupa data pelayanan pemanduan kapal pada periode tertentu; dan standar waktu pelayanan pemanduan kapal. Teknik analisis data yang digunakan adalah metode peta kendali. Tahapan analisis dimulai dengan penentuan jumlah sampel, menentukan garis pusat/tengah (center line, CL), menentukan batas kendali bawah (lower control limit, LCL), menentukan batas kendali atas (upper control limit, UCL), dan mengevaluasi waktu pelayanan pemanduan kapal terhadap standar waktu pelayanan pemanduan. Hasil penelitian diperoleh beberapa kegiatan pemanduan kapal di Pelabuhan Parepare berada di bawah standar waktu yang ditetapkan Direktur Jendral Perhubungan Laut tentang Standar Pelayanan Operasional Pelabuhan untuk Pelabuhan Parepare sebesar 2 jam atau 120 menit. Rata-rata waktu pelayanan pemanduan (approach time) kapal di Pelabuhan Parepare membutuhkan waktu selama 120 menit (in & out). Waktu pemanduan kapal dibawah standar yakni Kapal Tanker 131 menit dan Kapal General Cargo 123 menit, sedangkan Kapal Kontainer dan Kapal Penumpang masing-masing 120 menit dan 105 menit masih diatas standar waktu pelayanan operasional pelabuhan.

This study was structured to analyze the effect of the Amount of Money in Circulation (JUB) on the profitability of Islamic banks, when viewed from the variable Return On Assets (ROA). The research method uses quantitative methods with descriptive research types. The data source of this study is secondary time series data taken from financial reports published by the Financial Services Authority. The data analysis technique uses simple linear regression analysis which has previously been carried out by classical assumption tests which include the normality test and heteroscedasticity test. The results of a simple linear regression test based on the value of the regression coefficient are negative, it means that JUB (X) has a negative effect on ROA (Y).

Angkot is one of the conventional forms of transportation that is often used by the public for mobility because the prices are affordable with a variety of routes and a lot of cargo. We can find Angkots easily in various city centers with units that are often many so they can be easily found. But at present, conventional transportation and online transportation, giving rise to many policies and also considerations from various parties involed in contributing betwen online and conventional parties. In all aspects, online transportation is far superios in all aspect, online transportation is far superior in all respects and in line with the deveplopment of the current era of globalization. So that the party that suffetrs the most is conventional transportation because with the times that continue to roll, angkot drivers need to survive and find solutions by taking rationalist actions to maintain the existence of angkot. Actions ned to be taken not only by the angkot driver as a party involed in this dynamic, but the intervention of the local goverment and also the trasportation agency is very important for the contribution of the angkot to balnce the social system in society. So that rationalist actions and also the role of local goverment are very important in supporting conventional transportations operations.

This study aims to determine the effect of financial risk, security risk, time and convenience risk and psychological risk on consumer decision behavior to buy online. Questionnaires were distributed to 100 respondents who had purchased online at least twice in the last 3 months. The data analysis technique used is multiple linear regression analysis. The research found that risk is positively related to online consumer buying behavior. Risk or perceived by consumers is an important factor for online purchases. Security risk and financial risk must be low in order to get high and positive online buying behavior from online buying consumers. The smaller the risk the greater the purchase of online purchases. Risk Time and convenience show a positive relationship. The smaller the time risk and the perceived convenience, the greater the consumer's interest in making online purchases. Psychological risk shows a positive relationship to online purchases and shows that the role of the internet is getting bigger

The analysis of this research is whether the work environment and work facilities have an effecthas a positive and significant effect on employee performance at the Representative Council OfficeRegional People of West Sumatra Province. The method that I use in this research isquantitative method with the help of the SPSS 22.0 program. This study uses analysismultiple linear regression. The population in this study were all House of Representatives employeesRegional People of West Sumatra Province, and Sample A total of 89 respondents. primary datausing the Questionnaire. This study shows that the work environment has a positive effectand significant to the performance of employees of the Regional Representatives Council of Sumatra ProvinceWest. tested and acceptable based on the t-count value of Variable X1 3.258 t-table 1.663 andsign value (0.002 < 0.005) The magnitude of the influence of the work environment (X1) on performanceemployees (Y) of 0.191 units. Work facilities have a positive effect on employee performance.tested and acceptable based on t-count (5.480) t-table (1.663) and sign (0.00) < 0.05.the magnitude of the influence of work facilities (X2) on performance (Y) is 0.445. which meanevery time there is a good work facility it will increase performance by 0.445 units. R² valueis 0.467 which indicates that the independent variable (X1,X2) explains the effectto the dependent variable namely Employee Performance of 0.467 or 46.7%. conclusion onIn this study, the work environment and work facilities have a positive and significant effecton the performance of employees at the Regional People's Representative Council office of Sumatra ProvinceWest.

The background of this research is that some students have a low level of awareness in participating in PAI learning activities, especially about historical material. Students are less enthusiastic in participating in learning and students are less involved in the process of teaching and learning activities. From the problems that exist, researchers are interested in examining the application of the time line method in PAI learning at SMAN 1 Tanjung Mutiara and its inhibiting factors. This study aims to find out how the application of the Time line learning method and its inhibiting factors. This type of research is descriptive qualitative research which describes the application of the time line method in PAI learning at SMAN 1 Tanjung Mutiara. In collecting data researchers used observation techniques, interviews and documentation. Meanwhile, to analyze it, the researcher uses data reduction, data presentation and conclusion drawing. Researchers checked the data that had been obtained from various research instruments, namely teachers, principals and students using source triangulation, researcher triangulation and method triangulation. So as to produce a credible conclusion. From the research that has been done, it can be concluded that the application of the time line method in PAI learning at SMAN 1 Tanjung Mutiara starts with teacher planning in preparing lessons by making lesson plans which serve as teacher guidelines in teaching and learning activities carried out in the classroom. The application of the Time Line method in learning is carried out through three activities, namely preliminary activities, core activities and closing activities. The essence of applying the time line method is that students observe, analyze and discover for themselves related to learning in discussion activities. The inhibiting factors found were the short time allocation, the teacher's ability to link learning, students playing around during discussions, and female students being more active than male students.

Administrative and banking services at PT. Bank BRI Unit Aek Kanopan (Labura) has 2 services consisting of teller services and customer service services. Teller services and customer service services often experience queues of customers coming and making service transactions. This study aims to determine the optimal level of the queuing system for teller service and customer service with the help of C Sharp application. This study discusses the shape of the queuing model. The queuing model used is Multi Channel-Multi Phase with the control notation type (M/G/2)∶ (FIFO/∞/∞). The Multi Channel-Multi Phase model is a multi-stage multiple-line queuing system method. With a FIFO (First in first out) service pattern, namely first come first served earlier and earlier out. The results of this study are based on the results of calculating arrival patterns and service time patterns, there are 2 parts to the research results consisting of teller services and customer service services. In teller service, the average customer arrival (λ) is 1.48 customers per minute, the average customer that can be served (μ) is 5.12 customers that can be served per minute, and the average level of service intensity ( ρ) is 3.78 < 1. Furthermore, in customer service, the average customer who comes (λ) is 0.83 customers who come per minute, the average customer who can be served (μ) is 0.01035 customers that can be served per minute, and the average level of service intensity (ρ) is 0.015 < 1. Based on the results of the analysis of the queue system for teller service and customer service, it can be concluded that the optimal level of teller service and customer service can be said to be sufficient effective and optimal. In order to make the service more effective, add one service line or service facilities for both services.

The government initiated farmer cards to improve the distribution of subsidized fertilizers that were still not on the target. However, in some areas the effectiveness of distributing subsidized fertilizers using farm cards is unknown. This study aimed to determine the effectiveness of subsidized fertilizers in Cibeuti Village, Kawalu District, Tasikmalaya City. The population in this study was farmers who received farmer cards with a total of 559 people who were then sampled using a random sampling technique of 85 people. This research was conducted using two methods, namely observation and interview. Observation is carried out by collecting data carried out through direct observation of farmers included in the farmer group in Cibeuti Village. The data analysis used is  multiple linear regression analysis using the SPSS application. From the results of this study, the level of effectiveness of farmer cards, the distribution of subsidized fertilizers in the Cibeuti area of Tasikmalaya City is very effective and the most effective, indicator of the distribution of subsidized fertilizers is on time, whose efficiency value is 0.005 which means less than 0.05.

Effective COVID-19 patient referral system is crucial to ensure that patients in need of care can receive timely and appropriate treatment. The Regional Health Department of North Sulawesi Province plays a crucial role in the COVID-19 patient referral system in the region. The purpose of this study is to evaluate the role of the Regional Health Department of North Sulawesi Province in the COVID-19 patient referral system. This study was conducted using literature review. The results of the study showed that the Regional Health Department of North Sulawesi Province plays a very important role in coordinating between units within the department, overseeing the implementation of programs and policies, and ensuring the availability of sufficient facilities and medical personnel in the COVID-19 patient referral system. This role has ensured that the COVID-19 patient referral system in North Sulawesi Province runs well and effectively. However, further research can be conducted to deepen the understanding of the COVID-19 patient referral system in the region. Further research can be conducted to compare the COVID-19 patient referral system in other regions in Indonesia, so that a more comprehensive understanding of the role of regional health departments in handling the COVID-19 pandemic in Indonesia can be obtained.    

Ship waiting time is one issue that is always getting serious attention in every country. Marine transportation became the main made of transportation in trade. Nearly 90% of foreign trade is done by sea. Freight carried by sea to be very efficient due to large carring capacity and this the role of the port as a place where ships can carry out loading and unloading of goods becomes an important means of supporting adequate facilities and infrastructure. If the performance of the port is not optimal, it will have a direct impact on the service so that it will cause new problems, namely the ship’s waiting time gets higher, so that it  willlead to high costs, which have a direct impact on the price of goods on the market. This research has objective to know analysis the influence of factor ship scheduling, pilotage, and loading and unloading productivity to the waiting time. This research was conducted at the Port of Sei Kolak Kijang as a sample. The data collection done was through a method of observation, the literature study, interview, documentatuion and the questionnaires. Techique the analysis used is linear regression multiple with program assitance SPSS V.20. Based on the results of research and analysis produced equation: Y = 15.326 - 0,220 X1 - 0,178 X2 – 0,308 X3 + µ. Where the decision variable of waiting time (Y), ship scheduling (X1), pilotage (X2), loading and unloading productivity (X3) tested using t test show that the three independent variables significantly influence passenger decision as dependent variable. The Adjusted R Square number of 0,665 indicates that 66,5 percent of waiting time variables can be explained through the three independent variables in the regression equation. While the remaining 33,5 percent is explained by other variables outside the three variables used in this study.

The purpose of this study is to ascertain how GDP, inflation, and exchange rate affect VAT collection. Multiple linear regression or ordinary least squares is the research model used (OLS). The amount of VAT collected is the dependent variable in this study; the independent variables are inflation, exchange rate, and gross domestic product. The data in the time series is for example (2005-2020). Inflation, exchange rate, and inflation only have a small impact on VAT revenue, while GDP has a considerable positive impact.

Almsgiving is a form of love for Allah blessings that have been given to him, so that a servant is willing to set aside a portion of his assets for religious purposes, both in the context of helping others and the struggle for Islamic da'wah. In line with that BAZNAS Denpasar City has implemented a kencleng system alms program which aims to educate students to learn alms from an early age through the management of BAZNAS Denpasar City which synergizes with Muslim schools in Denpasar City, one of which is MI Kalifa Nusantara. The research objectives were to determine: 1) Management of alms kencleng system at MI Kalifa Nusantara in BAZNAS Denpasar City. 2) The benefit of the kencleng system in MI Kalifa Nusantara. This research method is descriptive-qualitative. The informants were 10 people who were selected purposively. Collecting data based on facts and data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the research, the management of the kencleng alms system by BAZNAS Denpasar City which is based on Islamic law, trust, benefit, justice, legal certainty, integration, and accountability can provide benefits for MI Kalifa Nusantara students which include religion, soul, mind, descent and property. With this system, students can start learning alms from an early age and at the same time help their underprivileged friends in their education through the guidance of teachers and through the continuous program of BAZNAS Denpasar City.

Promotion is a communication activity carried out by a person or company with the broader community, where the aim is to introduce something (goods/services/brands/companies) to the community and at the same time influence the wider community to buy and use the product. Purchasing decisions are a process where consumers choose and evaluate products or services, often consumers consider various things that suit their needs in the purchase decision process. Every company built by a business entity or individual is generally the same, namely, to seek as much profit as possible by increasing purchases at the company, it takes various kinds of marketing activities, one of which is to hold promotional activities for the products produced, with the existence of marketing activities. Sales promotion in each company will indirectly help increase purchases of products. This study aims to determine how much influence promotion has on purchasing decisions at the Qolsa Fashion Store. The type of research used is quantitative research. The population in this study were all consumers of the Qolsa store in the metro city. In this study, samples were taken from many as 50 respondents. Data was taken through a questionnaire method. Data processing is done with the help of Microsoft Excel. The test includes a validity test, reliability test, normality test, homogeneity test, simple linear regression test, F-test, and t-test. The results show that there is a significant positive effect of promotion on purchasing decisions. The results of this study indicate that: There is a promotion effect on purchasing decisions for clothing at the Qolsa store in 2022 with the regression equation Y = 44.324 + 0.3233 X can be seen from the results of the analysis of the calculation of the value of t-count and t-tab above, it means that it is known that t-count > t-tab can be seen in the table of t point on the 5% significant list, namely 2.65> 1.68 also the Fcount value of 4.28 is greater than Ftab = 4.04 which is 4.28> 4.04 means There is a Significant Effect of Promotion on Purchase Decisions Clothing at Qolsa Stores in Metro City in 2022.