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Peneliti menilai bahwa penurunan prestasi kerja karyawan dapat disebabkan kurangnya kerjasama antar tim dan setiap individu cenderung menjatuhkan. Hal ini mungkin dapat disebabkan oleh penempatan kerja yang dilakukan oleh perusahaan saat ini yang tidak tepat dikarenakan perusahaan menerima orang-orang yang tidak berpengalaman untuk mengisi beberapa posisi. Akibatnya karyawan lama sering mengeluh karena karyawan baru tersebut sering bertanya kepada mereka. Dan juga pada hal kinerja, pimpinan sering memberikan instruksi yang tidak jelas serta penilaian kinerja yang tidak sesuai harapan karyawan. Penelitian ini dilaksanakan di PT Harini Mandiri Medan dengan jumlah sampel sebanyak 42 orang. Teknik sampling yang digunakan adalah sampel jenuh dan teknik pengumpulan data menggunakan wawancara, studi dokumentasi, dan hasil kuesioner yang telah dibagikan. Sedangkan untuk analisis data, peneliti menggunakan analisis regresi linear berganda. Kesimpulan dari penelitian ini bahwa penempatan kerja dan kinerja tidak berpengaruh terhadap prestasi kerja karyawan PT Harini Mandiri Medan. Secara parsial penempatan kerja tidak berpengaruh terhadap prestasi kerja PT Harini Mandiri Medan. Secara parsial kinerja tidak berpengaruh terhadap prestasi kerja PT Harini Mandiri Medan.

This research was conducted at PT Fajar Indah Anindya Medan. The level of work discipline that can be seen from the delay and absence of employees. Job promotion systems that are still based on seniority are not based on work performance and employee discipline. Punishment that has not been resolute to employees. The population and sample in this study were 42 employees. The sampling technique used is saturated samples Data collection techniques are pembainigain kueisoner, interviews and documentation studies. Data analysis uses validity and reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient and hypothesis testing.Conclusions in the study that simultaneous job promotion and punishment affect the work discipline of employees of PT Fajar Indah Anindya Medan. Partially, job promotion influences the work discipline of PT Fajar Indah Anindya Medan employees. Partially punishment affects the work discipline of PT Fajar Indah Anindya Medan employees. The magnitude of the determination coefficient that the adjusted R Square value is 0.502 means that promotion and punishment can explain employee discipline at 50.2% and the remaining 49.8% (100-50.2) influenced by other variables outside of this study such as: compensation, leadership and supervision of work and so on

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh EVA dan MVA terhadap harga saham. Penelitian menggunakan kuantitatif dengan menggunakan data sekunder berupa laporan keuangan. populasi yang digunakan adalah perusahaan sektor keuangan yang masuk dalam indeks LQ45 tahun 2018 sampai dengan 2020 dengan sampel perusahaan yang masuk dalam LQ45 adalah 5 perusahaan. Pengelolaan data menggunakan SPSS versi 22.0. Hasil penelitian menunjukkan EVA dan MVA berpengaruh positif terhadap harga saham.  

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.

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

Penelitian ini dilatar belakangi mengenai pengelolaan sarana dan prasarana pembelajaran di SDN 002 Sungai Pinang. Penelitian ini bertujuan untuk menganalisis pengelolaan sarana dan prasarana pembelajaran di SDN 002 Sungai Pinang. Sarana dan prasarana pembelajaran merupakan salah satu sumber daya pembelajaran yang sangat penting dikelola dengan baik, maka dari itu diperlukan pengelolaan sarana dan prasarana untuk mempertahankan sarana dan prasarana pembelajaran agar tetap dalam kondisi yang baik dan siap guna. Batasan penelitian dalam penelitian ini adalah “ pengelolaan sarana dan prasarana pembelajaran di SDN 002 Sungai Pinang”. Jenis penelitian yang digunakan ini adalah penelitian kualitatif. Subjek penelitian ini yaitu Kepala Sekolah, Wakil Kepala Sekolah, Guru Kelas IB (guru senior/lama), dan Guru Kelas IIA (guru junior/lama). Teknik pengumpulan data dilakukan dengan cara wawancara dan dokumentasi. Teknik analisis data dalam penelitian ini menggunakan reduksi data, penyajian data, dan penarikan kesimpulan. Dalam menguji keabsahan data digunakan triangulasi sumber. Hasil penelitian menunjukkan bahwa pengelolaan sarana dan prasarana pembelajaran di SDN 002 Sungai Pinang sudah berjalan dengan baik namun pelaksanaannya belum optimal. Ruang lingkup pengelolaan sarana dan prasarana pembelajaran di SDN 002 Sungai Pinang yaitu perencanaan dilaksanakan untuk mengatahui sarana dan prasarana yang dibutuhkan siswa, guru dan sekolah sehingga kegiatan pembelajaran bisa terlaksana dengan efektif dan efesien. Pengadaan dilakukan untuk mengadakan sarana dan prasarana yang sudah dirancang sebelumnya dan dilaksanakan dengan berbagai cara. Pemeliharaan sarana dan prasarana pembelajaran dilakukan dengan dua bentuk pemeliharaan yaitu pemeliharaan setiap hari dan berkala. Inventarisasi dilakukan oleh guru kelas masing-masing dan bendarara barang dengan mencatat barang milik sekolah ke dalam daftar barang inventaris selanjutnya diberikan kepada Tata Usaha (TU) untuk direkapitulasi. Penghapusan dilaksanakan untuk mengeluarkan sarana dan prasarana yang tidak dapat difungsikan atau dipergunakan sebagaimana mestinya.    

This research elucidates the impact of globalization on the content and subjects of the Madrasah Ibtidaiyah curriculum, focusing on the challenges and opportunities it presents. The study utilizes a combination of literature review and thematic analysis to explore the influence of globalization on the curriculum and the strategies employed by Madrasah Ibtidaiyah to strike a balance between traditional Islamic teachings and global knowledge and skills. The findings reveal that globalization has influenced the content and subjects taught in the Madrasah Ibtidaiyah curriculum by necessitating the incorporation of global perspectives, emphasizing universal values, and contextualizing global knowledge within an Islamic framework. However, Madrasah Ibtidaiyah faces challenges in adapting its curriculum, including the need to ensure the preservation of Islamic teachings, address cultural sensitivities, and navigate societal expectations. Despite challenges, globalization offers opportunities for Madrasah Ibtidaiyah to enhance its curriculum and prepare students for a globalized world. This includes fostering intercultural communication, promoting global citizenship, encouraging critical thinking, nurturing tolerance and inclusion, and developing cultural sensitivity. The incorporation of global perspectives significantly impacts students' understanding of diversity and multiculturalism by exposing them to different cultures, challenging stereotypes, promoting intercultural communication, and fostering a sense of global citizenship.

This research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Kelurahan is one of the government agencies which is the spearhead in administrative services to the wider community, the Kaliwungu subdistrict is an administrative part of the Kaliwungu sub-district, Semarang Regency which is located at Jl. Raya Ampel –Simo KM 8, in the service and processing of population administration data in the Kaliwungu village, they still use the conventional method, namely the data is still stored separately in books, this of course has weaknesses such as when looking for data records, difficulties in making reports population that cannot be obtained immediately and the process of data collection and storage of population archive data that is still stored and recorded manually. This research was conducted using the Research & Development Method through the system design stages which were validated by experts and product prototypes that were field tested by involving users. Making a prototype of an electronic filing system (e-filing) system application using the ALFRED method approach to analyze the system, the software used using Microsoft Visual Basic 6.0 as a design medium and as a programming language, and a SQL Server database as a storage medium. The final result of this research is a product prototype of a filing system using an electronic filing system (e-filing) which has been declared to be functioning properly so that it can produce useful information for the archiving process up to the stage of making reports, which can be done quickly and accurately in accordance with established procedures. already exist, making it easier to re-access archives and provide public services with accurate and integrated information 

Provisions regarding dishonorable discharge are regulated in Article 53 paragraph (1) of Government Regulation Number 39 of 2010 concerning Administration of TNI Soldiers, which regulates dishonorable discharge from military service, as an implementation of the provisions of Article 62 paragraph (3) of Law Number 34 of 2004 concerning Indonesian national army. The aim of this research is to show that the norm for imposing an additional penalty of dismissal by a judge in a court trial is Article 26 paragraph (1) of the Criminal Code which confirms that the defendant, based on the crime he committed, is deemed no longer fit to remain in the military. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that from the perspective of Military Criminal Procedure law, it can be said that dismissal is the sole authority of the Military Judge taking into account the unfitness of the soldier to be retained to continue serving in the military environment, so that this authority cannot be delegated to a civilian Judge, because the decision will be made basis by the TNI leadership to be followed up. For these military members, dismissal from military service is the end of their career and service within the Indonesian National Army (TNI), the consequences of which will be followed by the termination of the rights they have received so far.

Perkembangan zaman saat ini yang semakin global di tengah revolusi industry 4.0 dan Reformasi Birokrasi menuntut ASN memiliki kompetensi yang relevan dengan kemajuan zaman agar dapat memanfaatkan perubahan lingkungan menjadi suatu peluang dalam memberikan pelayanan dan perumusan kebijakan yang lebih berkualitas. Perubahan paradigma pengembangan kompetensi mampu mendukung terwujudnya Smart ASN untuk pemerintahan berkelas dunia. Reformasi Aparatur Sipil Negara merupakan salah satu upaya pemerintah dalam membangun birokrasi sesuai dengan  Grand  Design  Reformasi  Birokrasi.  Dalam  menajdikan  ASN bertaraf internasional ini tidaklah mudah karena harus didukung oleh semua pihak baik itu regulasi yang jelas dan juga kesadaran dari masing-masing individu ASN. Peningkatan kinerja dan pengembangan kompetensi disini memiliki peranan yang sangat penting dalam pelaksanaan menuju ASN bertaraf internasional karena kinerja dan komptensi inilah yang menjadi modal  dalam  pelaksanaan  pelayaanan  publik  yang  semakin  berkualitas sesuai tujuan Reformasi Birokrasi. Dalam menghadapi hal tersebut pemerintah memiliki program yang dinamakan 6P, yang masuk dalam Human Capital Management Strategy. Program 6P itu melingkupi perencanaan, perekrutan dan seleksi, pengembangan kapasitas, penilaian kinerja dan penghargaan, promosi, rotasi, dan karier, serta peningkatan kesejahteraan.

Dampak negative akibat pandemic COVID-19 mengakibatkan krisis global di segala aspek bidang kehidupan seluruh Negara salah satunya di Indonesia, dampak  tersebut melemahkan sector perekonomian yaitu penurunan permintaan dunia terhadap barang-barang eksport asli produk Indonesia, sehingga menyebabkan ledakan besar pengangguran. Sedangkan Produk Dalam Negeri merupakan katup penyelamat bagi industri produk Usaha Mikro dan Usaha Kecil yang semula berorientasi eksport dan domestic, kini berbalik menjadi import alat kesehatan dan perbekalan farmasi berupa vaksin COVID-19.  Selain dampak negative pandemic COVID-19 juga adanya dampak positife revolusi industri 4.0 atau yang dikenal dengan istilah “cyber physical system” yang melahirkan banyak perubahan hampir di semua sektor industri. Pengalihan dari cara konvensional menjadi serba internet dengan menekankan pada unsur kecepatan dan ketersediaan informasi yang dapat diakses bagi siapapun, kapanpun dan dimanapun yang membutuhkan serta memudahkan dalam jual beli barang/jasa. Era industrial 4.0 yang semakin cepat berkembang ini menjadi tantangan dan tuntutan bagi birokrasi untuk segera mereformasi mewujudkan e-government yang kreatif, inovatif, komunikatif dan transparan sehingga melahirkan berbagai layanan Pemerintah berbasis elektronik salah satunya adalah penerapan e-procurement atau yang dikenal sebagai Pengadaan Barang/Jasa Pemerintah secara elektronik yang dapat dijadikan peluang bagi Produk Dalam Negeri dan bagi Usaha Mikro dan Usaha Kecil.  

Peran pemerintah dalam melaksanakan pelayanan seperti menyediakan pelayanan pendidikan, kesehatan, penerbitan surat izin, penerbitan E-KTP dan akta kelahiran pembangunan gedung, pembangunan jembatan, pengairan, dan sebagainya. Akibatnya, peran pemerintah memiliki peran krusial dalam memenuhi kebutuhan-kebutuhan masyarakat sehingga ia berkewajiban menyelenggarakan pelayanan publik semaksimal mungkin. Peningkatan pelayanan publik berkaitan erat dengan konsep desentralisasi. Desentralisiasi melalui pembentukan otonomi daerah di Indonesia menjadi isu yang sangat menarik untuk dibahas, terutama mengenai peningkatan pelayanan publik mengingat desentralisasi memiliki tujuan mulia, yakni meningkatkan kesejahteraan rakyat melalui perbaikan pelayanan publik. Terkait desentralisasi, Pemerintah Kota Semarang bersama perangkat daerahnya pun memiliki kewajiban untuk menyelenggarakan pemerintahannya sendiri secara luas dan bertanggung jawab dalam rangka menyejahterakan masyarakatnya melalui pelayanan publik. Penyelenggaraan pelayanan bidang administrasi di Kota Semarang salah satunya dimana Wali Kota Semarang melimpahkan kewenangan ini kepada Dinas Kependudukan dan Pencatatan Sipil Kota Semarang dan salah satu pelayanan yang diselenggarakan adalah akta kelahiran. Akta kelahiran adalah bentuk identitas seseorang.

Proses reformasi birokrasi yang dimulai dengan penyusunan Desain Besar (grand design) mengenai Reformasi Birokrasi 2010-2025 (Grand esign Administrative Reform 2010-2025) telah dituangkan ke dalam Peraturan Presiden No. 81 tahun 2010 dengan tujuan besarnya untuk menciptakan birokrasi berkelas dunia di tahun 2025. Reformasi birokrasi merupakan sebuah proses politik yang di desain untuk menyesuaikan hubungan antara birokrasi dan elemen-elemen lain dalam masyarakat, seperti masyarakat sipil dan swasta, maupun di dalam birokrasi itu sendiri. Dalam desain besar tersebut, Road Map reformasi telah dibagi ke dalam 3 (tiga) tahap setiap lima tahunan yang memuat sasaran-sasaran strategis. Tidak terasa Grand Design Reforrmasi Birokrasi tersebut telah memasuki pada tahap terakhir atau periode ketiga, pada periode terakhir ini sasaran yang ingin dicapai adalah peningkatan secara terus menerus kapasitas birokrasi sebagai kelanjutan dari reformasi birokrasi pada tahap II hingga akhirnya tujuan akhir untuk mewujudkan pemerintah kelas dunia. Namun banyak berpendapat bahwa pada Tahap I dan Tahap II dinilai belum ada dampak yang signifikan, apakah Reformasi Birokrasi di Indonesia bisa dikatakan “Jalan di Tempat”. Pada tahap ketiga iniKementerian PANRB mencanangan Reformasi Birokrasi Temtikdengan empat focus yaitu: 1. Pengentasan Kemiskinan; 2. Peningkatan Investasi; 3. Percepatan Prioritas Aktual Presiden; 4. Digitalisasi Administrasi Pemerintahan. Reformasi Birokrasi diharapkan menjawab keinginan dan amanat Bapak Presiden Joko Widodo untuk Reformasi Birokrasi yang berdampak pada masyarakat dan pembangunan.

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

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.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

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.