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Penelitian ini dilakukan di hotel horizon pekalongan, dengan tujuan penelitian  adalah  untuk  menganalisis  dan  menjelaskan  (1)  pengaruh  motivasi, terhadap kinerja, (2) pengaruh gaya kepemimpinan terhadap kinerja, (3) pengaruh motivasi dan gaya kepemimpinan terhadap kinerja. Penelitian  dilakukan  dengan  menyebarkan  kuesioner  kepada  88  orang yang kemudian diolah menggunakan aplikasi SPSS, kemudian hasil yang didapatkan dianalisis menggunakan uji validitas, uji reliabilitas, analisis regresi linier berganda, uji model dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan motivasi dan gaya kepemimpinan  berpegaruh poisitif dan signifikan terhadap  kinerja,  dan  secara parsial motivasi dan gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai Hotel Horizon Pekalongan

Sinar Sosro is a company that produces various beverage products. Product quality and brand equity in this company have been carried out well, in line with the development of market share and strong competition to always develop in making products that are attractive to consumers so that consumer satisfaction will always be well maintained.This type of research is a quantitative research. Collecting data in this study using the method of observation, interviews and questionnaires. The population of this study was 110, sampling used a combination technique of accidental sampling and purposive sampling, using the Slovin formula to get a sample of 88 respondents. The analysis uses multiple regression with the help of SPSS 22 software.Based on the results of this study there is a partial influence between the variable Product Quality (X1) on Consumer Satisfaction (Y) which is significant. we can conclude that t count, 5.292 > t table 1.988 and the significance value of the product quality variable is 0.000 < 0.05. This means that product quality (X1) partially influences consumer satisfaction (Y), so the hypothesis H0 is rejected. H1 is accepted. Based on the results of this study, there is a partial effect between Brand Equity (X2) and Consumer Satisfaction (Y). which is significant. We can conclude that t count is 4.251 > t table 1.988 and the significance value of Brand Equity is 0.000 <0.05. This means that Brand Equity (X2) partially influences Consumer Satisfaction (Y), so the hypothesis H0 is rejected and H2 is accepted. Based on the results of the study, there is a simultaneous (simultaneous) effect between the variables Product Quality (X1) and Brand Equity (X2) on Consumer satisfaction (Y). Statistical data analysis shows. The simultaneous significance value of Product Quality and Brand Equity is 0.000 < 0.05 and the calculated F value is 57.997 > F table 3.101. This means that Product Quality (X1) and Brand Equity (X2) simultaneously affect Consumer Satisfaction (Y), then the hypothesis H0 is rejected and H3 is accepted. Based on the output results of SPSS 22, there is a coefficient of determination or R square of 0.577 or 57.7% . This shows that the independent variables studied (product quality and brand equity) have a positive influence on consumer satisfaction by 57.7%. while the rest is influenced by other variables not studied.

Mental health is very influential in the teaching and learning process, therefore it is important to maintain mental health so that the learning process runs effectively, one way to heal mental disorders such as emotional wounds is to do self-healing. This study discusses the comparison of the implementation of self-healing in Islamic boarding school students and students in public formal schools. By using a comparative research method with a qualitative approach and the data obtained through filling out a questionnaire (questionnaire) and interviews of 5 students and 5 students of state junior high schools. The results of the study show that there are differences in the implementation of self-healing in junior high school students and students based on where they are, the conditions and situations they are experiencing, students use self-healing more by drawing closer to Allah and putting their trust in God, while junior high school students are more able to do self-healing. Self-healing that students cannot do, such as using a mobile phone, is due to the rules that exist in Islamic boarding schools.

This study aims to determine the meaning of failure from a book entitled "Read this book when you fail: pretending to be successful is tiring" by K.L Rahayu. This book explains how to take failure and turn it into success. This book also provides knowledge of who we are, and various ways to know ourselves to achieve true success. This study uses a qualitative method, namely by deciding conclusions by outputting data and also focusing more on the morals and messages of this book. The results presented in this study, if you feel a failure, then immediately collect your spirit and throw away negative thoughts to quickly return to repairing things that have fallen apart. Failure should be considered a friend, so it will change bad things for the better and more colorful. A person's success is the product of a failure, therefore failure should never be considered the end of everything, instead, it becomes a big opportunity in the next step.

Literature has a great interest in various circles. Likewise with novels that have various useful values. Sang Pemimpi novel by Andrea Hirata is the second book in the Laskar Pelangi novel tetralogy. Novels are in great demand in various circles, this is evidenced by the novel Sang Pemimpi which was able to win a Mega Best Seller. In the novel, Sang Pemimpi tells the story of three young men, namely Ikal, Arai, and Jimbrong. This novel also tells about friendship and the many values it contains. The study in this paper aims to be able to analyze, identify and describe systematically the values contained in the novel Sang Pemimpi. Therefore, this research will review from various value perspectives. The research method uses a descriptive-qualitative method or also known as the exposure method, which is a method to produce information about the message or values contained in the novel which will be carried out with analytical techniques. The data collection technique used is the reading and note-taking technique. The results of the study will explain or provide an overview of the values of life contained in the novel Sang Pemimpi by Andrea Hirata.

  Underachieving students are not caused by their lack of ability, but can be caused by a lack of motivation to learn. The purpose of this research is to increase students' learning motivation through the application of the Problem Based Learning model. The research was conducted quantitatively using a descriptive survey method. The results of this study indicate that efforts to apply the Problem Based Learning learning model which is supported by giving appreciation or awards to students have been able to stimulate students' learning motivation.    

The purpose of this study was to determine the effect of the NHT type cooperative learning model on learning outcomes of basic volleyball passing techniques. This type of research is a quasi- experimental (quasi-experimental) research design using the non-randomized control group pretest- posttest design. The research subjects were 53 students of class XI AKL 1 SMK Darussalam Karangpucung Kabupaten Cilacap Regency for the 2019/2020 academic year. Learning outcome data were collected through the pretest and posttest. Data analysis used t-test with SPSS 16.0 for Windows. Experiments were carried out 3 times beyond pretest-posttest treatment. Learning outcome data were collected through objective tests, observation and performance. In the experimental group the pretest score was 66.48, while the control group was 64.0. The results of the posttest score in the experimental group obtained an average value of 82.76. While the control group obtained an average value of 78.18. The average normalized gain score obtained in each group is in the experimental group of 0.5 while the control group is 0.4. The significance number obtained is sig 0.001 <0.05. From the research results, it can be concluded that the learning outcomes of students who were given treatment using the NHT type of cooperative learning model were more improved compared to the control group given the conventional learning model. The NHT type cooperative learning model has a significant effect on the improvement of learning outcomes of the basic techniques of volleyball passing in class XI AKL 1 SMK Darussalam Karangpucung Kabupaten Cilacap.

Penelitian ini bertujuan untuk mengemukakan perencanaan sumberdaya manusia (SDM) yang efektif untuk meraih keunggulan kompetitif melalui analisis kajian literatur. Metode yang digunakan dalam penelitian ini adalah dengan menggunakan metode kualitatif deskriptif yang mengacu pada studi kajian literatur, yang dimana penulis melakukan penelitian dengan menganalisis berbagai sumber literatur yang membahas topik yang sama, mulai dari artikel jurnal ilmiah, buku, skripsi dan berbagai literatur lainnya yang relevan untuk dijadikan acuan. Hasil dari penelitian ini menunjukan bahwa perencanaan sumberdaya manusia memiliki peran penting dalam menciptakan SDM sebagai pelaku organisasi yang berkualitas, melalui perencanaan SDM yang optimal dan efektif maka secara tidak langsung akan mempengaruhi terbentuknya budaya kompetitif perusahaan secara menyeluruh. Sehingga perencanaan SDM dijadikan sebagai tombak dalam mencapai keberhasilan dalam sebuah organisasi.  

Analisis SWOT digunakan dalam penentuan risiko bisnis pada UMKM Kedai Kopi. Melalui analisis ini, kekuatan, kelemahan, peluang, dan ancaman dari bisnis ditentukan, sehingga dapat diidentifikasi risiko yang mungkin muncul dan diambil tindakan untuk mengatasinya. Pada penelitian ini menggunakan metode kualitatif untuk mengetahui informasi melalui wawancara dan observasi kepada pemilik usaha UMKM imami kopi. Dari hasil penelitian terdapat faktor strength dan opportunities dari usaha UMKM imami kopi yang dapat menjadi rekomendasi bagi UMKM agar dapat mengetahui manajemen risiko pada operasional UMKM agar dapat bertahan dalam menjalankan usaha yaitu pendapatan usaha masih stabil serta sudah memiliki segmentasi pelanggan yang tetap. Analisa risiko dari faktor weaknesses dan treats adalah pada proses pembayaran yang masih menggunakan pembayaran langsung, media pemasaran yang belum menerapkan pemasaran digital dan penambahan kursi bagi konsumen. Dari hasil analisis risiko bisnis maka dapat direkomendasikan strategi bagi usaha UMKM yaitu penambahan fasilitas bagi konsumen, baik fasilitas tempat duduk maupun fasilitas untuk alternatif pembayaran secara online khususnya penggunaan dompet digital dan QRIS.

Adanya inovasi atau perubahan dalam bidang kurikulum yang diterapkan dalam pendidikan institusi. Khususnya untuk kurikulum PAI, inovasi juga harus dilakukan dengan tujuan: mewujudkan lulusan yang cerdas dan berakhlak mulia. Implementasi perubahan yang dilakukan pada era globalisasi lebih bertumpu perubahan material yang sebenarnya bertentangan dengan ajaran agama Islam karena masyarakat revolusi 4.0 lebih diwakili oleh kapitalisme dan sosialisme dengan ketergantungan internet. Keagamaan adalah salah satu lembaga yang mewadahi tentang bagaimana pembentukan siswa dengan kepribadian islami yang memiliki ilmu teknologi dan kualitas yang mampu bersaing dalam globalisasi tanpa meninggalkan budaya daerah. Tujuan penulisan artikel ini adalah mendeskripsikan peluang inovasi kurikulum Pendidikan Agama Islam (PAI) di era globalisasi. Metode penelitian adalah studi literature dengan mengumpulkan data-data tertulis dari sumber referensi yang terkait. Hasil tulisan artikel ini memetakan inovasi dan literasi kurikulum PAI, dan tahapan penyusunan kurikulum PAI di era globalisasi.

The occupational safety and occupational health program created by the company in an effort to reduce the number of work accidents that occur when employees work and have an impact on employee performance so that company goals cannot be achieved optimally. Therefore, researchers are interested in studying more deeply and aim to find out how much influence occupational safety and occupational health have on the performance of employees. PT. Primatexco Indonesia. The population of this study was 216 employees and a sample of 68 employees. This research uses a quantitative approach and its analytical techniques, namely double liniear regression analysis. The results of the research obtained occupational safety (X1) has an effect and is significant on employee performance and occupational health (X2) has an effect and is significant on employee performance.

This study aims to 1) describe and analyze the professionalism of the apparatus of the District of North Luwu Regency in carrying out the duties and functions of the organization professionally, especially from the aspect of responsiveness and innovation, 2) analyze what factors are faced and affect the Masamba District of North Luwu Regency in developing the apparatus. professional in terms of responsiveness and innovation in carrying out the duties and functions of the organization. This study uses a qualitative descriptive method. With data analysis techniques, namely: data reduction, data organization, and interpretation. The results of the study indicate that 1) The responsiveness and innovation of the Masamba District apparatus both in the context of serving the community and in carrying out other tasks are considered lacking, so that the noble goals of the organization and providing the best services for the community have not been achieved; 2) The vision and mission of the organization is limited to being a decoration of the cabinets and walls of the Masamba District Office; 3) The authorities and responsibilities of each Masamba District apparatus have been well understood and implemented from the top leadership (Camat), middle officials (Sekcam and Section Heads) to the implementing staff although they still use a hierarchical system in carrying out tasks and making decisions; 4) The leadership of the Masamba Camat in managing the administration and managing the running of the organization can be said to have gone quite well where in addition to using a formal approach, the Camat also uses an informal approach so that there is an emotional closeness with his subordinates; 5) The awards received, especially financial awards based on seniority of service period and meritocracy, are still considered inadequate and do not reflect justice by several Masamba District employees; 6) Another factor that has a considerable influence on the professionalism of the apparatus is seen from the responsiveness and innovation of the government apparatus in Masamba District, namely the organizational culture that grows and continues to develop.

This research on profitability aims to examine the effect of firm size on capital structure. The population in this research are tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 31 companies was obtained. The statistical test tool uses multiple regression analysis. Capital ctructure in this research was measured using Debt to Equity Ratio, while firm size was measured using total assets. The results show that firm size has negative and insignificant effect on capital structure. The size of the company has no effect on management decisions to manage capital structure, whether management will use accounts payable or use its own capital. The bigger the company, the management will decide to manage using their own capital. There is a possibility that the larger the size of the tourism, restaurant, and hotel companies, management will tend to use capital originating from within the company, especially to reduce risk. This is exacerbated by the COVID-19 pandemic which has caused a sluggish tourism worldwide. Investors may withdraw their money in tourism and divert their funds to other fields that are considered more profitable.

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

The ipurpose iof ithis istudy iwas ito idetermine ithe ieffect iof icompensation, iwork istress iand ileadership ion iemployee iretention idue ito ia idecrease iin iturnover iintention iat iPT. iApparel iOne iIndonesia iSewing iSection. iThe itype iof iresearch ithat iwill ibe iused iis iassociative iwith ia iquantitative iapproach. iThe ipopulation iin ithis istudy iwere iemployees iof ithe isewing isection iof iPT. iApparel iOne iIndonesia, itotaling i478 ipeople, iwhile ithe isample iused iin ithis istudy iwas i100 irespondents iusing ia inon-probability isampling itechnique iwith ipurposive isampling itype. iThe imethod iof idata icollection iis ithrough ithe idistribution iof iquestionnaires iwhile ithe ianalysis iused iin ithis istudy iis imultiple ilinear iregressio The iresults ishowed ithat ithe ivariable iinfluence iof icompensation, ijob istress iand ileadership ihad ia ipositive iand isignificant ieffect ion iturnover iintention iand ithe iresult iof ithe iadjusted iR isquare ivalue iin ithe iregression imodel iwas iobtained iat i0.785, iwhich imeans ithat i78.5 ipercent iof ithe ivariable iturnover iintention ican ibe iexplained iby ithe ivariables iof icompensation, iwork istress iand ileadership. iwhile ithe iremaining i21.5 ipercent iis iexplained iby iother ivariables ioutside iof ithis istudy.

Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).

All companies that have a business must always have competition, therefore every company must hold training and development for new and old employees. Because to make a company superior, sophisticated technology will not be enough because it will be useless if the technology is sophisticated but users or employees are not competent enough to use the technology. But the current situation is very different, because the virus is rampant in the world, not only in Indonesia, 200 other countries are also infected with the virus, this will certainly greatly affect the work system, teaching system and other systems. Company training and development are disrupted and methods must change with the aim of adapting training and development in a pandemic situation like this. The method used in this study uses qualitative methods and uses a literature review approach. Meanwhile, the target audience is companies that have started using new methods in training and development. By holding research like this, it is hoped that it can become an example for other companies in changing their training methods and development during a pandemic like today

The research aims to examine and empirically analyze the presence of information content of Free Cash Flow, Return On Assets, Debt to Equity Ratio and economic value added on stock returns in the study of LQ45 companies on the Indonesia Stock Exchange from 2015 to 2019. This study uses a quantitative approach with a population the research is the companies that are included in the LQ45 Index on the Indonesia Stock Exchange in 2015, 2016, 2017 2018, and 2019. Financial report data is obtained through access to www.idx.co.id. The number of samples used in this study were 45 samples. The analytical technique used in this study is multiple regression in order to obtain a comprehensive picture of the relationship between one variable and another. This study uses of 5%. Based on the results of this study Free Cash Flow, Return On Assets, Debt to Equity Ratio and Economic Value added partially and simultaneously have no significant effect on stock returns with a significance value of 0.697, 0.744, 0.216 and 0.242, respectively, no significant effect on stock returns.