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

This study aims to 1) find out the description of the ability of human resources in the Regional Water Company of Kab. Jeneponto, 2) to know the description of the performance of employees in the Regional Water Company of Kab. Jeneponto and 3) determine the effect of human resource capabilities on improving employee performance at the Regional Water Company of Kab. Jeneponto. This research is a survey research with a total population of 67 employees in the Regional Water Company of Jeneponot Regency. Sampling in this study used a stratified proportional random sampling technique, by taking 40% of the total population so that the number of samples was 26. The results of the study show that 1) The description of the ability of human resources in the Regional Water Company of Jeneponto Regency is in the medium category, 2) the description of the performance of the employees in the Regional Water Company of the Jeneponto Regency is in the medium category and 3) The influence of the ability of human resources on the performance of the employees in the Regional Water Company. Drinking Jeneponto Regency shows a significant correlation.

Family communication that exists is very important in the personality of the child. Therefore, the patterns of communication and interaction carried out by a family are of great concern. The purpose of this study was to read and analyze and find answers to problems in family communication in shaping children's personalities. This research uses family communication factors variables which have four dimensions, namely communication sources, messages, media, and recipients. The approach in this research is a quantitative approach with a descriptive research type. Population and sample stated 34 people who are elementary school students. The results showed that something was lacking in the factors of family communication carried out by their families. This can be seen in the lowest intentions, namely messages with scientific indicators, while the communication that occurs face-to-face to their families is maximized.

There are many aspects discussed in English Grammar, one of them is passive voice, Students usually found the difficulties when they are learning passive voice, such as lack of vocabulary, less of simple past tense understanding and also they got hard time to distinguish between active and passive voice because they did not know the basic tenses mainly in simple past tense form, so when they were shown the formula of passive voices, especially in simple past tense, they barely understood and confused. This researcher used qualitative method, the design of the research was case study. Researcher analyzed and described the data from the output of the test by using qualitative method. Then,researcher analyzed the students’ errors in transforming the passive voice, and to find out the type of errors, that the students made most in their test in transforming voice of simple past tense, and also to know in terms of verb “be”,correct verb, transformation active sentence into passive sentence and transformation passive sentence into active sentence. The results of this researcher are concludes that the types of error that were made by the in transforming the passive voice from the highest percentage to the lowest are error of misformation, error of omission, and error of misordering. Researcher found that the commonest errors made by the students were the errors of misformation which take up 108 errors or 57%. It i s followed by errors in omission with percentage 23%, and errors in misordering with percentage 20%.

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

This study aims to analyze and explain the level of competence and professionalism of the State Civil Apparatus (ASN) in improving services at the North Jakarta Fire and Rescue Service.  This research uses a qualitative method of collecting data through interviews, observations, and secondary data. The results showed that ASN's competencies include technical, managerial, socio-cultural, and integrity aspects. ASN professionalism involves attitudes, behaviors, and work qualities that reflect dedication, integrity, and responsibility. Education has met the competencies, but training is needed to improve employee professionalism. Public service civil servants at the North Jakarta Fire and Rescue Service are responsive, effective, efficient, and highly quality. An indicator of the success of employee professionalism is seen in the increase in fire and rescue service time. With adequate competence, high professionalism, and quality public services, civil servants in the North Jakarta Fire and Rescue Service can provide optimal services to the community. To achieve this goal, it is recommended to improve education training and implement a code of ethics, transparency, accountability, and efficient management of resources.

This study aims to determine the most significant factor statistically influencing customer satisfaction in the purchase transaction process using mobile commerce to test the moderating effect of customization or efforts to adapt m-commerce to consumer desires. Respondents who filled out the survey consisted of 125 respondents, spread over a span of 1 month, for customers who in the last 12 months have used m-commerce for buying and selling transactions. The results of this study are the customer trust factor, the perceived enjoyment factor when using m-commerce, the moderating effect of customization on usage benefits factor, and the customization factor are the 4 factors that most influence customer satisfaction. These findings are useful for M-commerce providers to focus their development on aspects of customer trust, customer enjoyment, and customization.

Tujuan penelitian ini adalah untuk mengetahui pengaruh disiplin kerja dan budaya organisasi terhadap kinerja pegawai pada Kantor Kecamatan Galesong Utara. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Metode analisis yang digunakan adalah deskriptif linear berganda, koefisien korelasi, koefisien determinasi, uji-t, dan uji-f. Hasil penelitian menunjukkan bahwa regresi linear berganda 3.453 + 0,429X1 + 0,467X2, koefisien korelasi (r): 0,767, koefisien determinasi (r2): 0,588, uji-t dengan hasil t-hitung: 2,859 > t-tabel 2,051, t-hitung: 3,972 > t-tabel 2,051 dan uji f dengan hasil f-hitung : 19,278> f-tabel 3,35 sehingga diketahui bahwa terdapat hubungan positif dan signifikan antara  disiplin kerja dan budaya organisasi terhadap kinerja pegawai pada Kantor Kecamatan Galesong Utara.

This research on profitability aims to examine the effect of good corporate governance on profitability. The population in this research are Consumer Goods Industry companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 104 companies was obtained. The statistical test tool uses multiple regression analysis. Profitability in this research was measured using Return on Assets, while good corporate governance was measured using external ownerships. The results show that external ownerships has no significant positive effect on profitability.

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

In human development, it is often characterized as a developmental milestone where new behaviors emerge and are increasingly complex as the stages of development appear in this modern era. Development does notoccur at a constant pace. A relatively fast growth (spurt) can be interspersed with slow growth (plateau).Some scholars use such uneven patterns of growth and change as evidence of qualitatively different periods of development. From the results of the study found 3 factors that have the potential to affect the development of each child's reasoning,namely; Hereditary factors (heredity), environmental factors, heredity and environmental factors that interact to form behavior. The characteristics inherited by each child have a sensitive period, namely when children are active and motivated learners and when children construct their knowledge based on experience. In implanting physical and cognitive devices there is thought and language becoming increasingly interdependent; As thought and language begin to fuse, children often talk to themselves which is known as self-talk. Self-talk has an important function in cognitive development: By talking to themselves, children learn to guide and direct their own behavior in the process of performing difficult tasks and performing complex maneuvers_just as adults guide them.

The management of traditional markets has the potential to create and expand employment opportunities,specially  for workers who lack adequate skills and expertise to work in the formal sector due to their low level of  education,and as a place of business, small traders have many strategic values. both from an economic and socio-cultural perspective. The purpose of this study was to determine market management in Gowa Regency, especially the Sungguminasa people's market. The method used in this research is descriptive qualitative. The analysis in this study uses the theory proposed by Henry Fayol with the dimensions of planning,organizing,commanding,koordinating, controlling. The results showed that the lack of optimal supervision and firmness of the officers regarding the collection of market levies on kiosks and stalls, inadequate facilities and infrastructure, as well as the condition of the narrow market land resulted in street vendors not being accommodated. Lack of ineffective placement personnel became an inhibiting factor in socialization process to traders. The researcher's suggestion is that the Gowa Regency Industry and Trade Department should fix the market effectively and efficiently and increase market optimization, it is necessary to take steps to improve the quality and quantity of human resources and other supporting resources, so that traders are placed in appropriate places and it is hoped that the Gowa Regency Industry and Trade Department will pay more attention to the facilities provided. is around the market 

This study aims to determine the inhibiting factors on service quality in the Development, Safety, and Enforcement (PKP) at the Makassar City Transportation Service. The type of research used in this study was qualitative descriptive data using quantitative data. The research findings are that there are several factors that become obstacles in the quality of Services for Development, Safety and Enforcement (PKP) at the Makassar City Transportation Service, including; Law Enforcers or Officers have not been alert in carrying out services, public awareness is still low, and facilities and infrastructure are not yet adequate.

This study aims to describe the procedure for managing incoming and outgoing mail in the General and Personnel section. The type of research used is descriptive qualitative, namely the author describes the results of observations, interviews, documentation and analyzes the data obtained in the field. The author of this final project is the result of research conducted from May to June 2020. The results showed that the process of managing incoming and outgoing letters in the general and staffing section, namely incoming mail, starts from receiving letters, scheduling letters, directing letters, storing letters. While the outgoing letter starts from drafting the letter, approval of the letter concept, typing the concept, giving the coordination stamp, signing the letter, recording the letter, storing the letter. The procedure for managing letters at the education office is running optimally.

An abstranct is a brief summary of a research article, thesis, review, conference proceeding or Management of incoming and outgoing mail archives is an important activity that must be carried out by an agency. Correspondence activities must get serious attention, because the contents of the letter to the agency will be a means of achieving the goals of the agency, therefore it is necessary to have good mail management in a company or agency. Therefore, the government issued Governor Regulation Number 1 of 2011 concerning the management of dynamic archives, mail management must be developed by means of information technology and developed into a means of regional government office administration system. The purpose of this study is to describe the management of incoming and outgoing mail archives at the General Bureau and Equipment for the Regional Secretariat of Sulawesi Province. The research approach used is descriptive qualitative and is supported by secondary data. The type of data used is primary data obtained from interviews and secondary data obtained from data processing and observation. The data analysis technique starts from collecting information through interviews and at the final stage by drawing conclusions. The results showed that the management of incoming and outgoing mail archives at the General Bureau and Equipment of the Regional Secretariat of South Sulawesi Province had not run effectively and efficiently, where the management of outgoing mail had not been running properly, which was caused by facilities and infrastructure factors as well as unsupporting human resources.

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%  

This study aims to determine the implementation of PP 24/1997 in the process of registering the transfer of land rights due to inheritance based on the statement of heirs, and to find out the process of registering the transfer of rights due to inheritance at the Makassar City Land Office not using the Deed of Sharing Joint Rights as stipulated in PP 24 /1997, but using a statement letter based on heirs. The sampling technique used in this research is purposive sampling, namely the purposeful sampling, which is carried out by taking subjects based on a specific purpose, citing limited time, effort and cost, so it cannot be obtained. taking samples that are large in number and far apart.1 Especially PPAT, the main criterion in determining the sample is PPAT who has been in contact with the Makassar City Land Office in relation to land registration. The results showed that the registration of the transfer of land rights due to inheritance applied by the Makassar City Land Office could be carried out only by making a statement of heirs on the basis of a statement of heirs whose contents designate one of the heirs as the right holder, the registration of the transfer of rights can be directly carried out. without any legal action before the authorized official, namely PPAT, by making a deed of sharing rights together. The process of registering the transfer of rights due to inheritance at the Makassar City Land Office does not use the Deed of Sharing Joint Rights due to strong customary influence so that there are still many community members who transfer land rights under their hands. Keywords: transfer of rights, inheritance, heirs, PPAT

There are three objectives in this study, namely to see the effect of company scale, liquidity and capital structure on internal financial performance. The research population took the financial data of companies or issuers of LQ-45 shares of 56 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample used was 36 companies with the criteria for issuing complete financial reports for the 2017-2020 period. Methods of data analysis using quantitative data with the classical assumption test, multiple regression test, hypothesis testing and test the coefficient of determination. All the results from the research show a significant effect but with different directions of the relationship. Company scale and liquidity have a positive effect on the company's internal financial performance, but capital structure has a negative and influence

The purpose of this study is to produce a design to predict, analyze and determine the level of potential bankruptcy of a company using the Altman Z-Score method. Predictions are made by analyzing the financial statements of a company. The research approach used is a qualitative approach. Data analysis technique in this research is descriptive analysis technique. The results of the first phase of research are in the form of a review of bankruptcy prediction analysis using secondary data from banks in Indonesia that are already on the stock exchange and have branch offices in the city of Semarang, while the second year produces an information system design that has added value from the first year to the third year. testing the system that has been designed using actual financial statement data.

Di lingkungan Polri, Polsekta/Polsek mempunyai peranan penting dalam melindungi, membina, melayani dan menegakkan hukum di lingkungan masyarakat Polsek Tegowanu. Oleh karena itu, Polsek Tegowanu dituntut untuk dapat melayani masyarakat dimana salah satu tugas pokok Kepolisian Negara Republik Indonesia adalah sebagai pelayan masyarakat. Sebagai salah satu aparat penegak hukum, Nasional Sistem agenda kerja yang lama masih menggunakan cara manual dan memakan banyak waktu serta dengan sistem tersebut akan memperlambat kinerja anggota Polsek. Dokumentasi kegiatan yang dilakukan Petugas Polsek Tegowanu tidak dapat dilihat oleh Kapolsek dan anggota, karena dokumentasi foto hanya disimpan di komputer petugas. Permasalahan lainnya adalah belum adanya penyimpanan data data kegiatan masyarakat dan jadwal kegiatan, karena tidak adanya penyimpanan pada database sehingga pengolahan data belum terintegrasi dengan baik. Dengan dirancangnya sistem informasi Kegiatan Berbasis Kinerja dengan Metode Berorientasi Objek di Polsek Tegowanu Resort Grobogan diharapkan dapat membantu pengolahan data agar lebih terintegrasi dengan baik serta proses pelaporan dan pengambilan data menjadi lebih cepat jika sewaktu-waktu data diperlukan. dan membuat sistem yang terintegrasi dengan database. Informasi yang akan dibangun dapat mempercepat proses pengolahan dan pengiriman informasi serta kegiatan Polsek Tegowanu kepada Kapolsek.