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Kualitas laporan keuangan daerah adalah laporan terstruktur mengenai posisi keuangan, transaksi-transaksi dan kinerja suatu pemerintah daerah dimana didalamnya memiliki informasi yang mudah dipahami dan dapat digunakan sebagai pengambilan keputusan di masa yang akan datang. Laporan keuangan yang berkualitas harus memenuhi karakteristik antara lain relevan, andal, dapat dipahami dan dapat dibandingkan. Tujuan dari penelitian ini untuk menganalisis pengaruh sistem akuntansi keuangan daerah dan pengelolaan keuangan daerah terhadap kualitas laporan keuangan daerah. Penelitian dilakukan di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bogor dengan menyebarkan kuesioner melalui link google form kepada 78 responden. Metode analisis yang digunakan dalam penelitian ini adalah verifikatif dengan metode penelitian explanatory survey. Data diuji dengan menggunakan SPSS versi 25, metode statistik analisis statistik deskriptif, uji kualitas data menggunakan uji validitas dan uji reliabilitas, uji asumsi klasik dengan uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas, uji hipotesis yaitu analisis regresi linear berganda serta uji t, uji F dan uji koefisien determinasi. Hasil pengujian secara parsial dengan uji t mendapatkan hasil penerapan sistem akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah dan pengelolaan keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah. Hal ini menunjukkan bahwa semakin tinggi penerapan sistem akuntansi keuangan daerah dan pengelolaan keuangan daerah maka akan menghasilkan kualitas laporan keuangan daerah yang baik. Hasil pengujian secara simultan dengan uji F yaitu penerapan sistem akuntansi keuangan daerah dan pengelolaan keuangan daerah secara bersama-sama berpengaruh  positif terhadap kualitas laporan keuangan daerah.

Penelitian Pengelolaan Keuangan Berbasis Good Governance bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas terhadap pengelolaan keuangan daerah baik secara langsung maupun tidak langsung melalui pengawasan sebagai variabel intervening di Kabupaten Kebumen. Populasi yang digunakan dalam penelitian ini adalah seluruh pejabat yang melakukan pengelolaan dan pengawasan keuangan daerah pada setiap SKPD di Kabupaten Kebumen yang jumlahnya tidak terbatas. Besar sampel yang digunakan adalah 78 responden, dengan teknik pengambilan sampel yang digunakan adalah purposive sampling. Alat uji yang digunakan dalam penelitian ini adalah analisis regresi linier dan analisis jalur untuk melakukan uji mediasi atau intervening. Hasil penelitian menunjukkan bahwa transparansi berpengaruh positif dan signifikan terhadap pengawasan keuangan, dan akuntabilitas berpengaruh positif dan signifikan terhadap pengawasan keuangan. Secara langsung, transparansi berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah, akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah, dan pengawasan berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah. Secara tidak langsung transparansi mempengaruhi pengelolaan keuangan daerah melalui pengawasan sebagai variabel intervening atau variabel mediasi, dan secara tidak langsung akuntabilitas mempengaruhi pengelolaan keuangan daerah melalui pengawasan sebagai variabel intervening atau variabel mediasi.  

Penelitian ini bertujuan untuk menganalisis pengaruh harga dan promosi terhadap minat berkunjung kembali baik secara langsung maupun tidak langsung melalui kepuasan pelanggan sebagai variabel intervening pada seluruh pengunjung objek wisata Candi Gedong Songo Kabupaten Semarang. Populasi yang digunakan dalam penelitian ini adalah seluruh wisatawan lokal yang pernah mengunjungi Candi Gedong Songo lebih dari satu kali. Besarnya ukuran sampel yang digunakan adalah 100 responden. Teknik pengambilan sampel yang digunakan adalah accidental sampling, quota sampling, dan purposive sampling. Data yang digunakan adalah data primer dengan pengumpulan data menggunakan kuesioner. Alat analisis yang digunakan adalah regresi linier berganda, dan analisis jalur untuk melakukan uji intervening. Hasil penelitian menunjukkan bahwa harga berpengaruh positif dan signifikan terhadap kepuasan pelanggan, promosi berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Secara langsung, harga berpengaruh positif dan signifikan terhadap minat berkunjung kembali, promosi berpengaruh positif dan signifikan terhadap minat berkunjung kembali, dan kepuasan pelanggan berpengaruh positif dan signifikan terhadap minat berkunjung kembali. Secara tidak langsung harga berpengaruh positif dan signifikan terhadap minat berkunjung kembali melalui kepuasan pelanggan sebagai variabel intervening, dan promosi berpengaruh positif dan signifikan terhadap minat berkunjung kembali melalui kepuasan pelanggan sebagai variabel intervening.

Penelitian ini bertujuan untuk menganalisis pengaruh Leader Member Exchange dan kompetensi terhadap kinerja pegawai di Pemerintah Kabupaten Pemalang baik secara langsung maupun tidak langsung melalui kepuasan kerja sebagai variabel intervening. Populasi yang digunakan adalah seluruh Pegawai Negeri Sipil di Diskominfo, BKD, Bapenda, BPKAD, dan DPMPTSP Kabupaten Pemalang, besar sampel yang digunakan adalah 155 responden, dengan teknik proporsional stratified random sampling. Sumber data yang digunakan adalah data primer, dengan metode pengumpulan data kuesioner. Teknik analisis yang digunakan adalah analisis regresi linier berganda, analisis jalur dan uji tunggal. Hasil analisis regresi diperoleh bahwa Leader Member Exchange dan kompetensi berpengaruh positif terhadap kepuasan kerja, dan Leader Member Exchange, kompetensi, dan kepuasan kerja berpengaruh positif terhadap kinerja karyawan. Hasil uji hipotesis menunjukkan bahwa (1) Leader Member Exchange berpengaruh positif dan signifikan terhadap kepuasan kerja, (2) Kompetensi berpengaruh positif dan signifikan terhadap kepuasan kerja, (3) Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, (4) Leader Member Exchange berpengaruh positif dan signifikan terhadap kinerja pegawai, dan (5) Kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai. Hasil analisis jalur dan uji sobel menunjukkan bahwa kepuasan kerja dapat memediasi atau memperkuat pengaruh Leader Member Exchange terhadap kinerja karyawan, dan kepuasan kerja dapat memediasi atau memperkuat pengaruh kompetensi terhadap kinerja karyawan.

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi kerja dan kepemimpinan transformasional terhadap kinerja dengan mediasi kepuasan kerja di Badan Pengelolaan Keuangan Pendapatan  dan Aset Daerah Kabupaten Batang. Populasi dalam penelitian ini adalah semua pegawai. Pengambilan sampel penelitian ini menggunakan sampel jenuh yaitu pengambilan sampel dengan mengambil seluruh anggota populasi sebanyak 87 orang. Pengujian hipotesis dilakukan dengan menggunakan uji hipotesis langsung dan uji hipotesis tidak langsung atau uji mediasi. Berdasarkan hasil penelitian menunjukkan bahwa (1) motivasi kerja tidak berpengaruh terhadap kepuasan kerja (2) kepemimpinan transformasional berpengaruh terhadap kepuasan kerja (3) motivasi kerja berpengaruh terhadap kinerja (4) kepemimpinan transformasional tidak berpengaruh terhadap kinerja (5) kepuasan kerja berpengaruh terhadap kinerja (6) motivasi kerja berpengaruh terhadap kinerja tanpa dimediasi kepuasan kerja (7) kepemimpinan transformasional berpengaruh terhadap kinerja melalui mediasi kepuasan kerja.    Kata Kunci: motivasi kerja, kepemimpinan transformasional, kepuasan kerja, kinerja

Background: Stunting rates in Badung Regency show an upward trend while information on funding and utilization and who is the beneficiary is still very limited. Therefore, through the District Health Account, it is expected that decision makers will be able to overcome the problem of adequacy, equity, efficiency, effectiveness and sustainability. Objective: to analyze the cost of stunting prevention using the District Health Account Approach. Method: This research is descriptive using cross-sectional studies, data collection through in-depth interviews to the manager of the District Health Office in Bandung District and the manager of the Provincial Health Department of Bali Nutrition and documentation studies. Results: Most stunting prevention costs came from the central government (70.16%), and the highest proportion of the budget was managed by puskesmas (56.74%). Most of the stunting prevention funding was used for operational expenditure (79.43%), and the financing was mainly directed towards all age groups (48.53%). In the lowest 40% (poor families) the average monthly expenditure is only Rp.438,944 or equivalent to 1,962.55 Kcal per person per day, this figure is below the stipulated calorie adequacy rate of 2,200 - 2,500 Kcal per person per day. Conclusion: The cost of stunting prevention program is only sourced from the government, where most costs come from the central government (70.16%), far exceeding the Badung Regency Government (21.16%) and the Provincial Government of Bali (8.69%). The cost of puskesmas stunting prevention program is used for operational expenses for the bottom 40% (poor families) whose average monthly expenditure is only equivalent to consuming 1,962.55 Kcal of food per person per day. Badung Regency Government to increase the financing of stunting prevention which is prioritized for the lowest 40% population (poor population).Keywords: Stunting; Financing; Badung Regency

Human needs for vital living air, ranging from ablution, bathing, washing, latrine, cooking, washing, and so on. The limitation of clean water from PDAM is a necessity, because to meet the air needs of every resident who needs abundant raw water and adequate infrastructure. UNTAG Semarang campus which is located on Jl. Pawiyatan Luhur, Bendan Duwur Village, Gajahmungkur District, Semarang City has 7 main buildings. All of these buildings have daily water needs for toilets, ablution and watering plants around the buildings. The highest potential for rainwater harvesting at the UNTAG Semarang Campus is in February with the following potential catches: Faculty Building 233 m3, Fisip & FTP Building 211 m3, Faculty & Rectorate Building 321 m3, FEB & YPP 17 Building 229 m3, Rusunawa Building is 48 m3, Campus Mosque is 26 m3 and PMB Building & Library is 48 m3.

Background: Tuberculosis is a major public health problem and Indonesia's future threat. The World Health Organization (WHO) states that Asia is one of the regions with the highest spread of TB in the world. And Indonesia is the third largest contributor in the world with 539,000 cases and 101,000 deaths per year. This study aims to describe the level of knowledge of tuberculosis patients about preventing tuberculosis transmission. Methods: This study uses descriptive analytical design with Cross Sectional approach. The sample in this study were patients who underwent tuberculosis examination and treatment at the Blahbatuh Health Center II in Gianyar Regency, amounting to 30 people, using the Nonprobability sampling sampling technique namely Total sampling. Data collection was carried out by interview using questionnaire guidelines which included prevention of tuberculosis transmission. The data obtained then carried out descriptive statistical analysis using the SPSS program. Results: Based on the analysis of the characteristics of respondents obtained that of the 30 respondents studied, as many as 12 people (40%) respondents aged 41-50 years, 15 people (50%) respondents attended education up to high school (SMA), and as many as 11 people (37%) respondents work in the private sector. Descriptive analysis on the level of knowledge about prevention of tuberculosis transmission found that, as many as 16 people (54%) had a good level of knowledge, 10 people (33%) respondents had sufficient level of knowledge, and 4 people (13%) had less knowledge. Conclusion: Most respondents (54%) had a good level of knowledge, 33% had sufficient level of knowledge and only 13% of respondents had insufficient knowledge about preventing tuberculosis transmission. It is expected that the related parties will be more aggressive in promoting tuberculosis, especially for sufferers and their family members.Keywords: Level of Knowledge; Tuberculosis; Prevention of Transmission   ABSTRAKLatar belakang: Penyakit tuberkulosis merupakan masalah utama kesehatan masyarakat dan ancaman masa depan Indonesia. World Health Organization (WHO), menyatakan Asia termasuk kawasan dengan penyebaran TBC tertinggi di dunia. Dan Indonesia merupakan penyumbang terbesar ke-3 di dunia dengan 539.000 kasus dan 101.000 kematian pertahun. Penelitian ini bertujuan untuk mengetahui gambaran tingkat pengetahuan pasien tuberkulosis tentang pencegahan penularan tuberculosis. Metode: Penelitian ini menggunakan desain Deskriptif analitik dengan pendekatan Cross Sectional. Sampel pada penelitian ini adalah pasien yang menjalani pemeriksaan dan pengobatan TBC di Puskesmas II Blahbatuh Kabupaten Gianyar yang berjumlah 30 orang, dengan menggunakan teknik sampling Nonprobability sampling yaitu Total sampling. Pengumpulan data dilakukan dengan cara wawancara menggunakan pedoman kuesioner yang meliputi tentang pencegahan penularan tuberkulosis. Data yang diperoleh kemudian dilakukan analisis statistic deskriptif menggunakan program spss. Hasil: Berdasarkan analisis pada karakteristik responden diperoleh bahwa dari 30 responden yang diteliti, sebanyak 12 orang (40%) responden berumur 41-50 tahun, 15 orang (50%) responden mengenyam pendidikan hingga sekolah menengah atas (SMA), dan sebanyak 11 orang (37%) responden bekerja di bidang swasta. Analisis deskriptif pada tingkat pengetahuan tentang pencegahan penularan tuberculosis diperoleh bahwa, sebanyak 16 orang (54%) memiliki tingkat pengetahuan baik, 10 orang (33%) responden memiliki tingkat pengetahuan cukup, dan 4 orang (13%) memiliki pengetahuan kurang. Simpulan: Sebagian besar responden (54%) memiliki tingkat pengetahuan baik, 33% memiliki tingkat pengetahuan cukup dan hanya 13% responden yang memiliki pengetahuan kurang tentang pencegahan penularan tuberkulosis. Diharapkan pihak terkait lebih gencar dalam mempromosikan tentang penyakit tuberculosis khususnya pada penderita dan anggota keluarganya.Kata kunci: Tingkat Pengetahuan; Tuberkulosis; Pencegahan Penularan

This study aims to examine and partially analyze the effect of leadership, motivation and work discipline on the performance of the Barru District Fisheries Service Employees. To test and analyze the joint influence of leadership, motivation and work discipline on the performance of the Fisheries Service Office of Barru Regency. This study used two approaches, namely descriptive and explanatory approaches. Data collection methods used are questionnaires and document studies. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of the study show that: 1) Partially indicate that the leadership variable has a dominant effect on employee performance, this indicates that the higher the leadership, the higher the employee performance at the Fisheries Service Office of Barru Regency. 2) Partially shows that the motivation variable has an effect on employee performance, this shows that the better the motivation that is followed will further improve the performance of the employees at the Fisheries Service of Barru Regency. 3) Partially shows that the work discipline variable has an effect on employee performance, this shows that the better work discipline, the better the performance of employees at the Fisheries Service of Barru Regency. And 4) Simultaneously shows that the variables of Leadership, Motivation and Work Discipline have an effect on employee performance, which means that an increase in Leadership, Motivation and Work Discipline will affect the increase in employee performance at the Fisheries Service Office of Barru Regency by 84.4%  

Perhitungan harga pokok produksi (HPP) adalah salah satu aspek penting dalam menjalankan kegiatan usaha dan salah satu hal yang perlu diperhatikan  untuk menentukan harga jual produk. Selain itu perhitungan harga pokok produksi dapat menunjukan besar laba yang diperoleh dari setiap produknya. Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi dan harga jual dari setiap produk di UMKM Empat Bintang.  Perhitungan harga pokok produksi yang digunakan adalah metode harga pokok proses (Process costing method), sedangkan untuk penentuan harga jual produk menggunakan metode cost plus pricing. Sistem informasi penentuan harga pokok produksi dibutuhkan untuk penentuan harga jual produk yang tepat, menghitung biaya produksi yang dibebankan setiap produk supaya mengetahui perolehan laba yang sesungguhnya. Rancang bangun sistem informasi perhitungan harga pokok produksi dengan bahasa pemrograman Microsoft Visual Studio.Net 2010, XAMPP sebagai server dan MySQL sebagai database. Hasil yang diperoleh dari sitem informasi ini yaitu dapat memperhitungkan harga pokok produksi sesuai jenis produk 

Bread has many types, one of which is sweet bread, the main ingredient in processed sweet bread is wheat flour. The high use of wheat flour causes the number of wheat imports in Indonesia to be high. The decrease in wheat imports can be reduced by using local food ingredients such as corn flour, mocaf flour, and binahong leaf jam. This study aims to determine (1) the process of making gluten-free sweet bread from corn flour, mocaf flour, and binahong leaves. (2) Gluten-free sweet bread recipe from corn flour, mocaf flour, and binahong leaves (3) The level of public preference for gluten free sweet bread products from corn flour, mocaf flour, and binahong leaves. The method used in this study is the method of literature, experiments, documentation, and sensory testing. The percentage of using cornflour and mocaf flour in making glute- free sweet bread is 50%:50%, 70%:30%, and 80%:20%, of the weight of wheat flour. The results showed that gluten-free sweet bread products were the most preferred with a ratio of 70% cornflour and 30% mocaf flour.

The aims of this study were 1) to determine the level of preference for the taste, aroma, texture and color of chocolate lava cake made from sorghum flour and cassava flour; and 2) knowing the composition of the chocolate lava cake ingredients based on sorghum flour and cassava flour which is the most preferred by the panelists. The methods used consist of library methods, experiments and hedonic tests. Result of the research to be explained descriptively. The results showed that the most preferred product by the panelists was 50% sorghum flour and 50% cassava flour. The average value of the product preference level is 4.73±0.81 (very like) for taste, 4.20±0.66 (very like) for aroma, 4.47±0.63 (very like) for texture and 4.73±0.58 (very much like) for color. The composition of chocolate lava cake is classified into the composition of the ingredients for the cake and the cake filling. The composition of the cake ingredients consists of 450 g dark cooking chocolate, 200 g brown sugar, 170 g olive oil, 50 g cocoa powder, 30 g sorghum flour, 30 g cassava flour, 20 g milk powder, 4 eggs, and ½  tsp baking powder. The composition of the cake filling ingredients consists of 200 g dark cooking chocolate and 15 g olive oil. It can be concluded, the selected product can be an alternative to healthy food products.

All human beings must have experienced times of darkness and gloom, wilderness, sadness, fear or disappointment. Especially in our day that is filled with worldwide suffering. Likewise these days, the phenomenon of the spirit world is increasingly widespread and has become the attention of quite a number of Christians in this end of time. Like some people with horoscopes, palm readers, and all kinds of new age teaching. Christian faith must remain firm to believe that to this day angels are still actively sent by God to help believers. The author uses qualitative research methods in the form of exegesis and literature studies to explain that the example of the role of angels according to Acts 12:5-12 is very important for the life of a believer.

SAE Kerupuk Bawang adalah UMKM (Usaha Mikro Kecil Menengah) yang bergerak dalam bidang kuliner (makanan). Pengelola SAE Kerupuk Bawang hanya mencatat pengeluaran dan pemasukan secara global serta tidak menggunakan perhitungan yang terperinci sehingga dalam menentukan laporan masih dikatakan belum memenuhi standar akuntansi. Penulisan laporan keuangan perlu diperhatikan karena akan berpengaruh pada perhitungan rasio untuk mengetahui kinerja keuangan perusahaan. Perbandingan rasio menggunakan metode Profitabilitas yang digunakan untuk mengukur kemampuan perusahaan dalam menghasilkan laba. Sistem informasi untuk pengolahan harga pokok produksi dan laporan keuangan dibutuhkan perusahaan untuk menghetahui perbandingan rasio, sehingga dapat mengetahui kinerja keuangan perusahaan. Perancangan sistem informasi perbandingan rasio laporan keuangan dengan bahasa pemrograman Visual Studio .Net 2010, XAMPP sebagai server, dan MySQL sebagai database. Hasil yang diperoleh dari sistem informasi ini yaitu dapat memperhitungkan perbandingan rasio laporan keuangan periode bulan ini dengan periode bulan sebelumnya 

This study aims to examine the influence of price and quality of service on the satisfaction of people living in Rusunawa, Bayem Subdistrict, Kutoarjo District. The data collection technique in this research was obtained by observation, interviews, questionnaires, documentation and library studies. The population in this research is the people living in Rusunawa, Bayem Subdistrict, Kutoarjo District, numbering 54 families. The sampling technique used is a saturated sample, namely where all members are sampled. So the number of research samples is 54 families. Data collection methods are through observation, interviews, questionnaires, documentation and library studies. Data analysis techniques use multiple correlation analysis, multiple regression, tests and determination tests. The research results from multiple correlation analysis for the price variable obtained a value of 0.693 and for the service quality variable obtained a value of 0.679, so the relationship between the price variable and the service quality variable on public satisfaction is strong, because This figure is in the interval 0.60-0.799, which means it is strong. Multiple regression analysis produces the equation Y=3.320+0.501X1+0.329X2. The price variable has a coefficient of 0.501. The value of 0.501 means that if the value of the price variable increases by 1 unit and the other variable (service quality) is considered constant then the level of public satisfaction is 0.501. The service quality variable has a coefficient of 0.329. A value of 0.329 means that if the value of the service quality variable increases by 1 unit and the other variable (price) is considered constant then the level of public satisfaction is 0.329. Determination analysis produces an R Square figure of 0.526, this figure is called the coefficient of determination value. The determination value is 0.526 or 53%. This figure means that 53% of the level of community satisfaction can be explained using price and service quality variables. Meanwhile, the remaining 47% is likely influenced by other variables that were not studied, such as promotion and location. Hypothesis testing (t test) shows that between the price variable and consumer satisfaction there is a positive and significant influence so that H1 is accepted and H0 is rejected, then between the service quality variable and consumer satisfaction there is also a positive and significant influence so that H2 is accepted and H0 is rejected. The f test shows that the price variable and the service quality variable together have a positive and significant influence on consumer satisfaction so that H3 is accepted and H0 is rejected.

This research aims to analyze the influence of impulse buying on consumer purchasing decisions on the Shopee site (case study of STIE Rajawali Purworejo students). Data collection techniques in this research were obtained by observation, interviews, questionnaires, literature study and documentation. The population in this study were students majoring in management and accounting class 2016/2017 and 2017/2018 STIE Rajawali Purworejo, totaling 34 and the sampling technique used in this research was the census method or saturated sampling. A total of 34 people were students of STIE Rajawali Purworejo majoring in management and accounting class 2016/2017 and 2017/2018. The data analysis technique used in this research is a Likert scale to measure respondents' opinions and test instruments that were prepared. The test instruments used are: simple linear regression, coefficient of determination and partial testing (T). The simple regression analysis test shows that there is a significant influence in a positive direction between impulse buying and purchasing decisions of 0.594, meaning that if the impulse buying variable increases by one unit then will be followed by an increase in purchasing decision variables. The coefficient of determination test shows an R2 value of 0.905, meaning that 90.5% of the purchasing decision variable can be explained by the impulse buying variable. The remaining 9.5% of purchasing decisions can be explained by other variables not proposed in this research. The results of the t test showed that the t count was 17,453, which was greater than the t table (17,453 > 2.0369) and at a significant level (0.000 < 0.05), so Ho was rejected and Ha was accepted, which means that there was a positive and significant influence between the impulse buying variable on consumer purchasing decisions. 

This research aims to find out whether partially and simultaneously there is a positive and significant influence between e-service quality and e-satisfaction on e-loyalty among customers of the Shopee buying and selling site in Purworejo. The data source uses a questionnaire. The population in this study are customers who have purchased more than 3 times on the Shopee buying and selling site in Purworejo. The sampling technique used was purposive sampling. The sample used was 30 people. The data analysis techniques used are validity test, reliability test, multiple regression analysis, coefficient of determination, t test and F test. The results of the validity test prove that all the statement items for the variables e-service quality, e-satisfaction and e-loyalty show a Pearson correlation value of more than 0.3. The results of the reliability test show that the Cronbach's alpha value for the e-service quality, e-satisfy action and e-loyalty variables is more than 0.70. The results of multiple linear regression analysis show: a) a constant of 0.672; b) b1 value of 0.122; c) b2 value of 0.743. The results of the coefficient of determination show an AdjustedRsquare value of 0.953. This means that e-service quality and e-satisfaction contribute 95.3% to e-loyalty. The t test results show: a) the t value of the e-service quality variable is greater than t table (2.370 > 1.699) or a sig value of 0.025 (p < 0.05); b) the tcount value of the e-satisfaction variable is greater than ttable (3.747 > 1.699) or the sig value is 0.001 (p < 0.05). The results of the F test show that the F value is 292.628, which is greater than 4, and the sig value is 0.000 (p < 0.05). 

This research aims to find out whether there is a positive and significant influence between Grab's service quality and consumer satisfaction during the Covid-19 pandemic. The population in this research is Grab users in Purworejo whose number is unknown, while the number of samples in this research is 40 people. Data collection techniques in this research are observation, questionnaires, documentation and literature study. Data analysis techniques use simple correlation tests, simple linear regression, determination tests and t tests. The results of a simple correlation test show that service quality X and customer satisfaction Y have a significance value of 0.659, which means that the two variables have a strong correlation. Based on a simple linear regression test, the resulting regression coefficient X is 0.410, which states that if there is an increase of 1 point in the value of the regression coefficient The results of the determination test showed that the coefficient of determination (R2) had a value of 0.435, this means that 43.5% of consumer satisfaction was influenced by the service quality variable, while 56.5% was influenced by other variables that were not studied, for example competition with other online motorcycle taxis, tariffs. or price, customer experience in using grab services, etc. Based on the t test, tcount is 5.408 while ttable is 2.02439. With these data, tcount > ttable, so it can be concluded that the Ha hypothesis is acceptable, namely that there is a significant influence between service quality variables on customer satisfaction and can be accepted. 

The business world in 2020 is said to be a golden year. There is no end to discussing business developments in the country. This is because Indonesia itself is a country that has extraordinary business development potential. Many analysts and observers say that Indonesia is a market that is too big to be a good habitat for business development which is followed by existing internet developments. Shopee is a buying and selling site or online market place that specifically provides buying and selling transactions. Advertisements often appear on internet or online social media. Likewise with the public, when they see Shopee advertisements in online media, many consumers are interested and carry out buying and selling transactions. They often buy products such as clothes, beauty tools and other accessory products. Shopee advertisements appear almost every time on social media, Shopee advertisements also offer discounts, free shipping, and quality goods.  

The aim of this research is to determine the effect of price and service quality on competitive advantage at Babershop Koko in Nampurejo Purwodadi village. The analytical technique used to analyze the effect of price and service quality. Data collection and surveys were carried out using questionnaires. The sample used a purposive sampling technique, totaling 50 respondents. This research uses data analysis methods, multiple regression, coefficient of determination t test and f test. Based on the research carried out, the results of the regression equation Y = 0.671 + 0.041X1 + 0.298X2 are finally obtained. This means that if the value of the price and service quality variables is objectified research is equal to zero, then the level or magnitude of the competitive advantage variable at Babershop Koko is 0.671. The results of the analysis of the coefficient of determination (R Square) explain that 21.1% is influenced by price and service quality variables, while 78.8% is influenced by other factors that were not studied, for example promotional factors and other consumer loyalty and so on. The results of partial hypothesis testing (t test) show a positive and significant influence between price and service quality on competitive advantage. The results of simultaneous hypothesis testing (f test) show a positive and significant influence between the price and service quality variables on competitive advantage.