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maulita, nadya; yuanita, soewarno; lia, nirawati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

           Many strategies that can be used to increase sales and attract consumers to buy products offered by manufacturers. One strategy that is widely used by companies is the marketing mix strategy. Marketing activities that focus on product self-focus, pricing, distribution policies, and means of promotion are known as the marketing mix or Marketing Mix. This study aims to evaluate the internal evaluation and indicators of the appropriate marketing mix strategy and is applied to increase the sales volume at Griya Manik-Manik Kaca Plumbon. This study uses a qualitative descriptive analysis method, by collecting data directly from the company by making observations, interviews according to the research subject. The results showed that the strategy adopted by Griya Manik-Manik Kaca Plumbon has worked well, where the four marketing strategy variables support and complement each other, and have different roles in marketing their products. We recommend that the owner of the Plumbon Griya Glass Bead UMKM should be upgraded with the marketing mix that has been applied. The strategy used by the company is good, but it would be better if the company plans to continue to improve strategies considering that many other competitors have issued similar products.  

Andi Yulianto; Roby Setiadi; Roni Roni

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

Entrepreneurial intention in a person can be formed by the external and internal environment. This study examines the attributes entrepreneurial intentionin students : role models, entrepreneurial attitude, subjective norms, and emotional competence. The purpose of this study is to determine a model of entrepreneurial intention among exact and non-exact college students. in Brebes and Tegal, Central Java. Respondents observed were exact and non-exact students at three tertiary institutions, namely Muhadi Setiabudi University (UMUS) Brebes, Polteknik Harapan Bersama (Poltek Harber) Tegal, and Pancasakti University (UPS) Tegal with a total of 301 students using a cluster random sampling. This research uses a quantitative analysis approach with data analysis techniques Structural Equation Model (SEM), a method to test the attributes that make up the entrepreneurial intention model. The results showed that the exact entrepreneurial intention of the student group was formed by the attributes of entrepreneurial attitude, and emotional competence. Meanwhile, the non-exact student group was formed by the attributes of role models and entrepreneurial attitudes. The implication of this research is that universities can form entrepreneurial characters among students through a conducive and dynamic curriculum and academic atmosphere.

widiastuti, widiastuti; Arumdika, Yokhebed

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

BUM Desa, as the economic institution, could keep the continuity of rural society's economy on the pandemic situation. Still, the villagers did not respond yet that institutions and the other side, some BUMDesa did not succeed. The objection of the social service gives public and village officials information and added understanding about BUM Desa's role to keep the continuity of rural communities' economy. The method is carried out virtually. Base on the evaluation that counseling could add up understanding society's and village official about the role of human resources quality dan the trust for developed BUM Desa as a business entity for keeping the continuity economy of rural communities

Laurence, Sontya; Candiwan

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

The growth of financial technology is filled by digital wallet competition in the industry, one of the most known digital payment in Indonesia is OVO. Even so, the obstacles that OVO has can make users switch to another mobile payment provider. This research aims to analyze the impact on continuance usage intention by customers’ trust, and examine factors that influence trust in terms of gender moderation, the theories developed in this study are Innovation Diffusion Theory and Trust Building Framework. The method used to process data in this study are SEM and PLS. The findings of this research state that continuance usage intention is positively influenced by trust. Trust is significantly influenced by reputation, followed by customization, security, and mobility.

Haryati Sahrir; Karnely Karnely; Ni Luh Gede Sri Wahyudiantri; Nurmala Kamal

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2020 Asosiasi Periset Bahasa Sastra Indonesia

The World Health Organization (WHO) recommendation that mothers breastfeed for a minimum of 6 months has not been achieved, this is because the psychological condition of mothers after giving birth often experiences disturbances, which will affect breast milk production. This problem can occur due to the transition period to becoming a parent, the anxiety felt during post partum can be one of the factors influencing breast milk production. The aim of this service is to This service activity is carried out with the aim of providing information about psychological adaptation in breastfeeding mothers and how to carry out this psychological adaptation to achieve optimization of the role as a mother at the Jongaya Community Health Center. The number of participants in this service activity was 15 people which was held on July 28 2023 at the Jongaya Community Health Center using the lecture and question and answer method as well as the sharing method. The results of this activity show changes in behavior in the form of successful adaptation, especially in psychological changes during breastfeeding.  

Cahyo Untoro, Meida

JURNAL ILMIAH KOMPUTER GRAFIS 2020 UNIVERSITAS STEKOM

Online seminars have many benefits in various fields of science. Information about workshops online, registration, and other activities so that it can help users get information. During the pandemic, COVID-19 had a strategic role in providing information related to the development of science and insight. The right application will provide optimal data and information to all users. The online seminar application is designed with a User-centered design to obtain user-friendly information and usability. The results of the study showed that the online seminar application that was designed had good usability and was acceptable to users. usability testing concluded that an acceptable application with a value of 82.40% and block box testing received the designed menu.

Laoli, Victorinus; Sonitehe Gea

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

This study aims to assess and identify the influence of role conflict and role ambiguity and the independence commitment of internal auditors to work at the Regional Development Bank of North Sumatra, Nias Islands Region. Determination of respondents is done by purposive sampling, which is a sampling technique based on certain criteria. The number of questionnaires distributed was 35 questionnaires. This study uses simple linear regression. The results of the analysis in this study indicate that the role conflict and the ambiguity of each affect.

Sudarman Sudarman; Endang Dwi Wahyuningsih; Mudjiyono Mudjiyono; Hani Krisnawati; Aniqotunnafiah Aniqotunnafiah

Jurnal Pengabdian Kepada Masyarakat Sisthana 2020 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

Andar Sri Sumantri

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

The safety of loading and unloading workers is influenced by several factors including K3 Management, Workforce Behavior and Personal Protective Equipment. Of the three, they have an important role in improving the safety of loading and unloading workers with satisfactory results. The purpose of this study was to determine whether there is an influence of K3 Management, Workforce Behavior and Personal Protective Equipment on the Safety of Loading and Unloading Workers at Nilam Terminal PT. Pelabuhan Indonesia III (Persero) Tanjung  Perak SurabayaBranch The results of the analysis with statistical tools SPSS V.21 program obtained multiple linear regression equation Y= -1,150 +0,350 X1 + 0,408 X2 +0,318 X3 + . The results of the multiple linear equations show that there is a positive and significant influence between K3 Management on the Safety of Loading and Unloading Workers (t count 4,092 > t table of 1.99085), Labor behavior on the Safety of Loading and Unloading Workers (t count 3.251 > t table of 1.99085), Personal protective equipment against loading and unloading worker safety (t count 2.944 > t table 1.99085), individually K3 Management, Workforce Behavior and Protective Equipment affect the safety of loading and unloading workers.

Sugiarti, Rara; Margana, Margana; Setiyoko, Nanang

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

UKM Batik Anisa encounters several problems including limited creativity and innovation to create new designs and iconic motifs that can represent regional characteristics, limited variations in batik color, limited market network, marketing strategies, and promotional media for batik products, limited knowledge about tourism and the important role of souvenir, and limited tools and materials that are relevant for initiating the development of new batik motif called pithecanthropus erectus (PE). This is innovative motif that has the potential to become iconic batik product of Ngawi. This activity aims to overcome problem faced by UKM Batik Anisa. Methods include counseling, discussing, training, and assisting. Results of the activity include innovations of new batik design and motifs (pithecanthropus erectus), variation of batik color through diverse combination of color, website to expand market networks, knowledge improvement concerning tourism and opportunities to create iconic souvenirs, and new tools to increase productivity of UKM Batik Anisa. Keywords: batik; design; iconic; pithecanthropus erectus.

Arief Fahmi Lubis

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2020 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Military justice carried out by the Military Prosecutor is an indirect authority because the delegation of the case is an implementation of the Handover of the Case from Papera, in other words the Military Prosecutor cannot delegate the case or take prosecution action to the competent court without the existence of a Decree from Papera because it is in accordance with Article 123 paragraph (1) letter f of Law Number 31 of 1997, in essence, the authority to hand over cases is the authority of Papera, not the authority of the Military Prosecutor. The aim of this research is to analyze the responsibilities of Military Prosecutors in carrying out prosecutions. Technically, juridically, they are responsible to the TNI Prosecutor General (Orjen TNI), while operationally they are responsible to the Case Submitting Officer (Papera). 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 Military Prosecutors as law enforcers in the field of prosecution in the Military Justice environment have a strategic and decisive role in indicting someone before trial. For this reason, the professionalism of Military Prosecutors is a necessity in carrying out their duties so that prosecutions can be carried out in accordance with applicable regulations and the goal of law enforcement itself can be achieved optimally as expected.

Dayaningsih, Diana; Erni Suprapti; Feri Tri Y; Aprillya Dwi S

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.

Anggarawati, Tuti; Novita Wulan Sari; Zara Bunganingrum; Lutfiana Dwi Arsih

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

The incidence of depression and anxiety that increases at the age of more than 15 years cannot be separated from the role and identity of students. Someone who has just entered the world of campus will be different from the condition of students who have been around for a long time with the world of campus. This condition is coupled with the position of students who have to live in dormitories where their friends in their environment do not match what they want and there are regulations that must be implemented as residents of the dormitory. Not a few students who experience social anxiety while undergoing college. The impact that arises due to anxiety is very influential on the lives of students. Cruise activities and overnight permits are intended to relieve temporary fatigue from the hectic academic activities by doing personal activities outside the dormitory. The purpose of this study was to determine the effect of cruises and overnight permits on reducing anxiety for new students. This research method is a quasi-experimental one group pre-test post-test design. The research sample uses total sampling. This study uses the DSS-21 instrument. The results showed that the highest level of anxiety during the pre-test was at the moderate level of anxiety as many as 19 children (29%), after the post-test showed the highest results at the normal level of anxiety as many as 28 children (43%), with a p-value is 0.000. The conclusion is that there is an effect of cruises and overnight permits on reducing anxiety in new students. The results of this study can be used for new students who experience anxiety due to facing new situations.

Santoso, Clara Alverina; Daromes, Fransiskus E.

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study was to investigate the effect of voluntary disclosure, value relevance, and foreign ownership on information asymmetry, the effect of voluntary disclosure, value relevance, foreign ownership, and information asymmetry on the cost of equity and the mediating role of information asymmetry to voluntary disclosure, value relevance, and foreign ownership of the cost of equity. Population used in this study is the whole manufacturing company listed on Indonesia Stock Exchange (IDX) period 2015 - 2017. Total samples are 240 companies for 3 years selected by purposive sampling method and using secondary data, i.e. annual report and financial report collected from IDX database, yahoo finance and each company’s official website. The results of this study indicate that voluntary disclosure and value relevance of financial statements can reduce information asymmetry, while foreign ownership can increase information asymmetry, but the influence of value relevance and foreign ownership is weak. The findings also indicate voluntary disclosure, value relevance, and information asymmetry can increase the cost of equity, while foreign ownership can reduce the cost of equity, but the effect of voluntary disclosure, value relevance, and foreign ownership is weak. This finding implies that companies must pay attention to the problem of information asymmetry because investor trust is important in reducing the company's cost of equity. Low information asymmetry will also increase security for investors in investing.  Keywords: voluntary disclosure, value relevance, foreign ownership, asymmetry information, and cost of equity.

Mustofa, Dimas Yeni; Sugiaryo, Sugiaryo; Supeni, Siti

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2019 Prodi PPKn Universitas Slamet Riyadi

Tujuan penelitian ini adalah untuk: 1) Untuk mengetahui bagaimana peran masyarakat dalam manguatkan pendidikan karakter tanggung jawab dan peduli lingkungan.2)Mengidentifikasi hambatan yang ditemui masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu tahun 2019. 3)Untuk mengetahui pendekatan dan upaya yang digunakan masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu tahun 2019. Metode penelitian menggunakan pendekatan deskriptif kualitatif, sumber data menggunakan data primer maupun data sekunder. Subjek penelitian ini adalah masyarakat di Desa Gondosuli Kecamatan Tawangmangu. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisis data menggunakan model analisis interaktif. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa: 1) Peran masyarakat dalam menguatkan pendidikan karakter tanggung jawab dan peduli lingkungan yaitu tokoh masyarakat Desa Gondosuli sudah menghimbau mendaki merupakan kegiatan untuk mengenal alam bebas sehingga menimbulkan rasa cinta kepada alam yang menjadikan mereka pantang berbuat kerusakan dengan presentase 42,86% sangat memahami dan 14,28% kurang memahami.2) Faktor-faktor yang hambatan  masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan bagi pendaki gunung lawu yaitu pendaki jail yang kurang sadar akan rasa tanggung jawab sesuai dalam kode*etik kepecinta alaman dengan presentase sebesar 42,86%, faktor ekonomi sebesar 28,57%, terbatas nya sumberdaya manusia dalam melaksanakan pengawasan secara langsung sebesar 28,57%.3)Upaya pendekatan yang digunakan masyarakat dalam menguatkan karakter tanggung jawab dan peduli lingkungan yaitu memberi dan menambah rambu-rambu peringatan, memperketat peraturan dalam pendakian, melakukan pengawasan rutin dengan besar presentase pemahaman sebesar 71,43% Sangat memahami dan 28,57% cukup memahami.Kata Kunci: Peran Masyarakat, Karakter Tanggung Jawab dan Peduli Lingkungan, Pendaki ABSTRACTThe research were aimed at: (1) to know how the role of community in strenghtening character of liability and care of environment in mountain climbing activity (2) identify obstacles that faced by community in strengthening character of liability and care of environment to lawu mountain climbers in 2019 (3) to know approach and efforts doing by community to strengthen character of liability and care of environment to lawu mountain climbers in 2019. The research method used wae qualitative descriptive, source of data used primary and secondary data. The subject og this research were people in gondosuli village tawangmangu subdistrict. The technique of collecting data used interview, observation, and documentation. Data validity technique used were source triangulation and method triangulation. The technique og analiysis data used was interactive analysis model. Based on finding, it can be concluded that (1) the role of community in strenghtening character of liability and care of environment from the public figure of gondosuli who has been explained that climbing in an activity to understand wild that initiate love feeling to nature which make them aware of doing damage with 42,86% in the level of very undwerstand, and 14,28% less of understanding. (2) The obstacles factor are ignorant climbers who are less aware og their liability based on the ethics regulation in 42,86%, economic factors 28,57%, limitation of human resources who directly supervise 28,57%. (3) efforts that has been done by community in strenghtening character of liability and care of environmentto lawu mountain climbers are giving and adding the warning signs, tightening climbing regulations, doing regular supervision with the level of understanding 71,43% very understanding and 28,57% qiute understand.Â

Widyahening, Evy Tri; Ma’fiah, Imroatul

Adi Widya: Jurnal Pengabdian Masyarakat 2019 Lembaga Penelitian dan Pengabdian Masyarakat

English learning for children called English for Young Learners (TEYL) is developing in various parts of the world, especially in developing countries including Indonesia. This policy began in Indonesia since the enactment of the 1994 Curriculum, and its implementation continues to be increasingly necessary. This is related to the government's efforts to prepare reliable and quality students, who will be able to compete at the national and international levels. English has become a very important language in the international community. Therefore, everyone is expected to be able to learn, master and understand English well. In Indonesia, English occupies an important priority as the first foreign language that must be studied and mastered by students and has been taught in schools ranging from kindergarten to university level. In learning English, there are four (4) language skills that must be learned by students, namely listening, speaking, reading, and writing. One of the important language skills to be learned by students is speaking. One element of language that needs to be improved to support speaking skills is vocabulary. Vocabulary plays an important role in word recognition. The more English vocabulary that is owned and mastered by students, the better they are at understanding various learning materials delivered in English. Mastery of a large and extensive English vocabulary can also improve students' ability to communicate using English. The introduction of English vocabulary in SDN 01 Suruh Tasikmadu Karanganyar can use learning media that is fun, easy and effective. The learning media is Word Webs. The Word Webs media has the benefit of increasing students' knowledge of English vocabulary and strongly supports speaking skills. Word Webs learning media is a learning media that can be used in the teaching and learning process of English especially Vocabulary. Through this Community Service Activity or Pengabdian Kepada Masyarakat, learning English using Word Webs media at SDN 01 Suruh Karanganyar feels more fun and memorable. This will make students feel enthusiastic and happy in learning English provided by using Word Webs media. This media can also help teachers in teaching English vocabulary to support students' speaking skills with fun.

Minarsih, Maria Magdalena

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

Human resources is one of the determinants of the success of the company because the role of human resources as a valuable asset is to plan, implement and control various operational activities of the company. The problem that arises when one manages human resources is one that can cause a decrease in focus which results in a decrease in employee performance, therefore the company needs to have several strategies to solve the problem. This study aims to find out strategies that can be applied by SMEs in Gunungpati in the face of reduced employee focus. Strategies that can be applied include factors such as job satisfaction, work environment, work compensation and stres. The object of this research is UKM in Gunungpati. Data collection was conducted through questionnaires by SME employee respondents in the Gunungpati region. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) Job satisfaction, work environment, compensation, and work stres partially have a positive and significant effect on employee focus. (2) Job satisfaction, work environment, compensation, and work stres simultaneously have a positive and significant effect on employee focus.

Astono, Ari Dwi; Ristanto, Hesti; Haryanik, Dwi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to find out and analyze the influence of role conflict and work stress on employee performance, the population in this study were employees of the sewing department of PT Glory Industrial  Semarang II, the study respondents consisted of 96 employees. Research data obtained from the results of questionnaires. The equation model is processed with the SPSS application, the results of the study can be concluded that: a) Role conflict positive and non-significant effect on employee performance, b) Job stress has a positive and significant effect on employee performance, c) Simultaneous role and work stress conflict have a significant effect on employee performance.

Jawandi, Ahmad; Adi Putro, Eko

Adi Widya: Jurnal Pengabdian Masyarakat 2019 Lembaga Penelitian dan Pengabdian Masyarakat

Family becomes the smallest social unit in a society. The socialization process was first carried outin the family. Educate children to get to know children and how to treat children according to theirneeds and development. By recognizing and understanding their children, parents as educators inthe family will be able to increase their potential as optimally as possible, especially in formingpositive behaviors. Behavior is any form of action taken or planned. While positive behavior is anaction that is in accordance with the character, culture, norms and noble values in the community.In order for children to grow and develop optimally, the family or parents need to increase theirrole. Along with the times and the assimilation of culture in the era of globalization of positivebehavior in children such as manners, tolerance, caring for others and respect for others isincreasingly lost. The effort that can be taken to develop positive behavior of children in the familyenvironment is through a behavioral approach.The target of service is the Beneficiary Family(KPM) of the Hope Family Program in Wonosegoro District. The purpose of this communityservice activity is to provide training methods in enhancing family roles to foster positive behaviorthrough a behavioral approach. The method used in this community service is the behaviorismapproach in increasing family roles to form positive behavior. In this behavior approach usesseveral techniques, namely modeling techniques, reinforcement techniques and Asertive trainingtechniques. The implementation of community service carried out with seminars and trainingthrough lectures, discussions and brainstorming, questions and answers, and direct practice. Theimplementation of the behavioral approach training as an effort to improve the family's role informing positive behavior was Carried out in four meetings. The expected result of communityservice is the realization of parents' understanding of the importance of the role of the family infostering positive behaviors of children that are applied in daily life through a behavioral approach.Keywords: Family Role, Positive Behavior, Behavior Approach

Ernawati, Ernawati; Jaeni, Jaeni

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the Determinants of Financial Performance of District / City Governments in Central Java Province. This study discusses the financial determinants of local government using proxy measures (size), Prosperity (wealth), legislative measure, intergovernmental income and leverage.This study discusses the Local Government Financial Report (LKPD) by taking a sample of 35 districts / cities in Central Java in 2015-2017. The data used in this research is secondary data. The analytical tool used in this research is multiple linear regression.         The results of this study show that the size of the Regional Government and Prosperity is not related to the financial performance of the Regency / City of Central Java Province in 2015-2017. While Legislative Measures play a significant negative role in the Financial Performance of District / City Governments in Central Java in 2015-2017, and Intergovernmental Income and Leverage does not affect the financial performance of Regency / City Governments in Central Java in 20015-2017.  Keywords: financial performance, local government size, prosperity, legislative size, intergovernmental income, and leverage.