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Current technology has developed rapidly, computers are one of them. Almost all types of jobs require a computer to complete the task. In the field of computer education it is also very helpful, especially in terms of payroll services for teachers and employees who work as educators. MTs NU Jogoloyo Wonosalam Demak as an institution that has a large number of teachers and employees, besides that every day attendance officers are absent which results in difficulties in making payroll reports, especially recording and reporting still using manual methods so it takes longer time to record and deliver. report. In addition, sometimes there is a misunderstanding between attendance officers and teachers and employees regarding remuneration at the end of the month. In solving this payroll problem, the writer uses the Research and Development (R & D) method, while making applications can use high-level programming languages ​​such as Microsoft Visual Basic Ver 6.0. and SQL Server 2000 for data base management. Payroll applications are needed to simplify transactions and reporting on a monthly basis. With the use of this new payroll system software, it is hoped that it can produce quality information, improve service to employees and can assist in the decision-making process

This study aims to examine the phenomenon of debt in state enterprises (BUMN) which is excessive without being followed by an increase in profitability. The sample used is state-owned enterprises (BUMN), the various business sectors for the 2015-2018 period. Using purposive sampling got 137 samples and data processing using the IBM SPSS series 23 program. The result is that debt policy has a negative impact on profitability; it does not prove liquidity to affect profitability. It does not prove liquidity to determine dividends. Debt policy has a negative effect on dividends, and profitability has a positive effect on dividends.

Welcoming free trade, competition in the business world is getting tougher. As many companies emerge, according to the law of Supply and Demand, competition will arise between similar and dissimilar industries to dominate the market using various methods and strategies. When these companies or industries are established, they certainly have a goal to be achieved. Of the many goals that a company wants to achieve, it is to gain profit or profit. The author's anxiety in facing increasingly tough competition makes the author try to examine whether the calculation of overhead costs is in accordance with the accounting process implemented, because companies are required to be able to make decisions quickly and precisely, because being careful in making decisions will affect the continuity and development of the company, wrong One decision that must be taken in the management of a company is decisions and policies regarding costs.      

Through careful market research and monitoring of consumption trends, we see great potential in bringing new variations of the widely known potato dish. We believe that by combining delicious potatoes with a variety of interesting herbs and fillings, we can create something unique and appetizing.

Community service is one part of the tridharma of higher education that must be carried out. The Covid-19 pandemic has had a major impact on various sectors, especially the economic sector, one of which is MSMEs. For this reason, community service in the form of assistance in managing MSMEs is considered very necessary. The aim of implementing the Community Service for Management of Micro, Small and Medium Enterprises (MSMEs) during the Corona Virus Disease (Covid-19) Pandemic in Lembang Ratte Talonge, Saluputti District is to help resolve MSME problems in developing businesses through training in business management in the Covid-19 Era, financial management and capital in Lembang Ratte Talonge, Saluputti District. Apart from that, this community service also aims to improve the skills of business actors in managing MSMEs in Lembang Ratte Talonge, Saluputti District.    

The more creative students there are in a country, the more poverty and unemployment can be minimized. This is in accordance with the statement by Mark G. Hanna and Buddy Robinson, 1994 that there are three main strategies for empowerment in the practice of social change, namely traditional, direct action, and transformation. 1) Traditional strategy, suggests knowing and choosing the best interests freely in various circumstances, 2) Direct-action strategy, requiring the dominance of interests that are respected by all parties involved, viewed from the perspective of changes that may occur, and 3) Transformative strategy, shows that long-term mass education is needed before identification of self-interest. The creation of students who are broad-minded and have the ability to develop businesses can grow the Indonesian economy.    

This study evaluates the quality of local government public services in fire disaster management. Using a descriptive qualitative approach, this study focuses on interviews, observation, and documentation techniques for data analysis. The results identified a shortage of firefighting equipment and a significant reliance on the sub-district as the primary coordinator with the DPKPB. Despite rapid response efforts from the subdistrict government, more public education on fire prevention and handling still needs to be done. The main challenges are inhibiting factors such as natural conditions, lack of public awareness, and lack of infrastructure. This research suggests improved equipment provision, more effective community outreach, infrastructure development, and coordination between agencies and communities to quickly and efficiently respond to fire emergencies.    

This research aims to determine the influence of work climate, work stress and work discipline on employee performance. PT. Graha Pena Fajar Makassar. The research method used is a statistical analysis method using SPSS 21 (Statistical Program for Social Sciences) used for this research. The data used is quantitative data collected through distributing questions (questionnaires) related to the variables studied at PT. Fajar Graha Pena Makassar. The research results show that only 1 independent variable indicator has no effect on employee performance, namely work climate, while work stress and work discipline have an effect on employee performance

this study aims to determine the influence of organizational culture and motivation on employee performance at mercure Makassar Hotel. The method used in this study is the method quantitative. Approach the population in this study were all employees of the mercure Makassar Hotel. The sampling technique used was the slovin technique where the population was a sample of 45 people. The data collected was processed using SPSS. Based on the conclusion that the variable of work organizational culture (X1) has a significant effect on employee performance (Y) partialyy, it is proven that the value of sia is 0,12<0,05 work motivation vanabel (X2) has a significant effect on employee performance (Y) 0,22<0,05

This study aims to determine the effect of motivation, satisfaction and organizational commitmen on employee peformance at the financialsupervisory agency and Representative Develoment of   South Sulawesi.  The  methdot  used  in  this  study  is  a  quantitative  approach method. The population in this study were all BPKP  employees. Makassar. The slovin technique whwre the population was a sample of 65 people, the data collection technique used a questionnaire. The collected data is processed using SPSS. Based on the conclusion that the monkhey motivation variabel (XI) has a significant effect on employee peformance (Y) partially proven by a sig valuae of 0.14<0,14. Work statisfanction (X2) has a significant effect on employee performance (Y) partially proven with a significant valuae of 0,46<0,05. The variable of organizational commitmen (X3) also has a significant effect on employee peformance (Y) partially proven by a significant valuae of 0.046< 0,05

This aarticle is motivated by how the role of administration in improving the quality of administrative services at MTS Nurul Fajri Tambangan Kelekar Village, the role of administration in improving administrative services there are 3 main points, namely: 1) Serving the implementation of operative work to achieve the goals of an organization 2) Providing information -information for the superiors of the leadership of the Organization so that they can make decisions or take appropriate actions 3) Assisting the smooth development of the organization as a whole. As for administrative services, namely an effort provided by the school to students to be more optimal and all joint efforts to utilize resources, both personal and material, effectively and efficiently in order to optimally support the achievement of goals. This study aims to determine the role of administration in improving the quality of administrative services at MTS Nurul Fajri. This type of research is qualitative research using descriptive methods. In this study, this study used several data collection techniques, including interview techniques, observation techniques and documentation studies. The results of the study show that the role of administration in improving the quality of administrative services at MTS Nurul Fajri that administrative staff plays an active role in improving the quality of administrative services at MTS Nurul Fajri Tambangan Kelekar Village, but because there are still many things that need to be learned so that developments in its administrative services developed gradually.

This community service activity focuses on 1) Providing training and new knowledge to the members of the Kaisabu Baru youth group 2) Improving the skills of Karang Taruna to earn additional income through the utilization of pine nuts into a product with selling value, which can later be marketed to tourists who visited the tourist attraction of the Samparona Pine Forest. The method used in this activity was training which was directly taught to cadet members, totaling 20 people who were managers of the Samparona Pine Forest tourism park. The benefits that can be directly felt by members of youth organizations are increasing skills in utilizing pinecones and processing them into goods that have a sale value so that they can provide additional income. This service was carried out at the Samparona Pine Forest Tourism Object in Kaisabu Baru for one day by providing direct training and outreach. The output to be achieved in this community service is a community service journal that is published and is expected to be able to apply knowledge in managing pinecone waste in entrepreneurship.

This study aims to determine the effect of measuring financial performance using financial ratios of Capital Adequacy, Liquidity, on the profitability of Islamic Commercial Banks as measured by Return On Assets (ROA). The population and sample of this research are all Islamic Commercial Banks in Indonesia as many as 14 Islamic Commercial Banks selected by the Purposive Sampling method. The data analysis technique used multiple regression analysis method with panel data. The results of this study indicate that partially and simultaneously there is an influence between Capital Adequacy Ratio, Liquidity (Financing to Deposit Ratio), asset quality (Non Performing Financing) and Operational Cost Efficiency of Operating Income (BOPO) on the disclosure of Profitability in Commercial Banks Sharia in Indonesia..

Tax is an important aspect of the Indonesian economy because it is one of the largest sources of state revenue, but the problem that many taxpayers are currently experiencing in fulfilling their obligations as taxpayers is limited knowledge of tax provisions, how to pay taxes and report SPT, especially on taxes. income. The Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan community service team conducted this counseling to CV Rahmat employees with the aim of increasing tax awareness and compliance and channeling knowledge about taxation, especially regarding the PPh 21 reporting process, the results of this counseling really helped employees to calculate and report PPh 21 WP OP and understand more about the latest tax rules and regulations.

Sweet Smile Tart Brownies is a birthday cake business idea that we created with new innovation and is a business operating in the food industry. Our Sweet Smile Tart Brownies are located right on the side of the Buntao main road which will make it easier for consumers to purchase our products. It is hoped that this brownie tart business will become a unique cake shop and have a theme that is tailored to the customer's life journey. Whether it is a wedding, birthday cake and gifts for others. We will also talk to our customers and listen to what they want.

Vegetable cultivation is quite a large sector in agriculture. Tondon Mamullu Village, Makale District has a women farming group (kwt) called KWT Mawar, and concentrates on vegetable cultivation. This group of women rose farmers have the potential to progress in their cultivation field, but the lack of motivation, limited knowledge of cultivation and continuity of cultivation as well as limited marketing are obstacles in the cultivation process, so they need to be given a little direction from university stakeholders to be able to dedicate their knowledge to the community. The long-term objectives of this program are: (1) Encouraging the growth of motivation and creativity of the Mawar Bodas kwt in the plant cultivation process so as to increase production, (2) Helping the Mawar kwt's potential in developing cultivation with maximum production, and (3) Assisting the Mawar kwt in solving problems in cultivation. The specific target to be achieved is the production of several types of vegetables.

Corporate financial management is one of the most important activity in keeping the sustainability of the corporate. Corporate prefers using internal financial sources, retained earnings, rather than external financial sources. However, if the internal financial sources cannot meet operating cost, then an alternative option of external financial sources is debt, and the last alternative is issuing new shares.  This research aims to examine and analyze the effect of dividend policy, profitability, assets structure, and corporate size on corporate debt policy. This research uses financial report of manufacturing companies listed in Indonesian Stock Exchange in 2014 – 2018 as observation data. Sampling method used is purposive sampling method. The analytical method used in this research is multiple regression analysis, analyze using application SPSS version 21. The results of this study prove that corporate size has a positive and significant effect toward corporate debt policy, meanwhile dividend policy, profitability, and assets structure do not have effect toward corporate debt policy. The value of Adjusted R2 is 0.452, it shows that independent variables are able to explain dependent variable as much as 45.2% and the remaining 54.8% explained by other variables outside the model.  Key words : dividend policy, profitability, assets structure, corporate size, and debt policy

This study aims to determine the relathionship between Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE),  Earning Per Share (EPS), and Dividend Per Share (DPS)  to Stock Price. Population in this reseach is large tranding sub-sector food and bevarages on the Indonesian Stock Exchange during 2015 until 2018 period. Technique of sampling in this reseach using purposive sampling with a total sample based on criteria is 44. The results of the study indicate that partially Net Profit Margin (NPM) has positive affect the stock price, Return On Investment (ROI) has significant negative affect the stock price, Return On Equity (ROE) has positive affect the stock price, Earning Per Share (EPS) has significant negative affect the stock price, and Dividend Per Share (DPS)  has positive affect the stock price.  Keywords: stock price, net profit margin),  return on investment, return on equity, earning per share, and dividend  per share

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation.  Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative.  Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)

This analysis aims to obtain empirical evidence regarding the effect of profitability, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the IDX for the period 2017-2019. The independent variable uses profitability, leverage, and institutional ownership, while the dependent variable is tax avoidance. Data were obtained from the financial reports of 40 manufacturing companies listed on the IDX for three research periods, namely 2017 - 2019, so that 120 observations were obtained. To prove the influence of the independent variable on the dependent variable, multiple regression analysis was performed. The results of the analysis conducted found that profitability has an effect on tax avoidance, while leverage and institutional ownership have no effect on tax avoidance. Keywords: profitability, leverage, institutional ownership, tax avoidance.