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The world of education in indonesia is currently experiencing a change in services due to the covid 19 pandemic and is required to make changes to the way of teaching, and other administrative services in the context of the indonesia education world, the massive changes in services resulting from the impact of the covid 19 pandemic have greatly disturbed students, teachers and parents. They are required to make changes to the way of teaching and learning and guide quickly and accurately.The role of the teacher is now very important because the learning prosess cannot be faceto-face anymore. The teacher must really do everything possible so that students can understand the material presented online.This study aims to determine:( 1) the role of teachers in improving PAI learning outcomes during the covid 19 pandemi at SD No. 1 Seminyak for the 2019/2020 school year, (2) learning outcomes during the covid 19 pandemi at SD No. 1 Seminyak 2019/2020 academic year, (3) inhibiting and supporting factors in the implementation of online learning in Islamic education subjects during the covid 19 pandemic at SD No. 1 Seminyak in the school year 2019/2020.This type of research is descriptive kwalitatif, the informan is determined by purposive method, while the key informants are the principel, religion teacher, home room teacher, students, student guardians and the data committee is analyzed by data reconstruction stages, data presentation, and verification conclusion.The results showed; (1) teachers are require to play a deeper role in online learning during the covid 19 pandemi, the online learning process delivered material through learning videos in the whatsap grop, make google absences from monitoring students to memorize short surahs via whatsapp or video calls to provide motivation and encouragement to students. (2) Pai's study results during the covid-19 pandemic are less than maximal because teachers cannot monitor students directly and many obstacles in online learning. (3) supporting factors in the implementation of online learning, namely, the availability of mobile quota and internet networks. While the inhibiting factor in online learning, namely, aconomi limitations, internet network is sometimes not as stable.

Quality of service not yet optimal because many basic health facilities do not meet the standards of service readiness and the absence of standard health service guidelines. Puskesmas, which are first-level health facilities, are at the forefront of efforts to reduce inequalities in health development in all regions. The purpose of this study was to describe the quality of health services for outpatients at the Lateri Public Health Center in Ambon City in 2020. This type of research is a quantitative study using a descriptive design with a sample of 137 respondents by using accidental sampling. The instruments used were questionnaires and writing instruments. The data analysis used was univariate analysis. Research resultIt is known that the tangibles variable (evidence / form) the respondent answered did not support more with it, the number of respondents was 69 people (50.4%). Reliability (Reliability), respondents answered more not according to amounting to 69 (50.4%). For the responsiveness variable (responsiveness), respondents answered responsiveness amounted to 83 people (60.6%), good Assurance (Assurance) amounted to 95 people (69.3%) while the empathy variable (empathy) who answered was 97 people (70.8 %).It is concluded that almost all of the dimensions of service quality found in this study are good.

Gamerground is a computer shop engaged in the sale of laptops, computers, spare parts, accessories supporting and providing repair services. The marketing process is less than optimal because it only sells by phone or social media. There are some problems that occur between them : 1. Stock management is not optimal because of frequent discrepancies between stock records with the amount of goods available so often consumers feel disappointed with the services provided, 2. The issue of uploaded ad duration in uploaded social media will alternate from one product content display to another in a relatively short period of time, 3. The absence of management of consumer sales transactions thus requiring recording of repeated transactions, 4. The decline in sales turnover in recent months, 5. The management of customer or consumer data is less noticed. Based on these problems, this study aims to design a web-based online sales information system mobile on gamerground. This research uses the development of SDLC waterfall model system which consists of planning, analysis, design, implementation and maintenance. Using PHP and MySQL Server programming language as database. The results of research in the form of Online Sales Information System Web-Based Mobile that can facilitate consumers to view products, make reservations for consumers and management for the admin. This information system is equipped with product management features, order data management, customer data management, preparing order reports and payment confirmation. So that this information system can provide convenience both consumer and admin on gamerground.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

This study aims to examine the quality of public services in Pusakajaya District, Subang Regency, focusing on citizens' basic needs and civil rights. This study used qualitative and descriptive methods, with data collected through interviews and observations. Data analysis is done through data reduction, presentation, and conclusions. The results showed that the quality of service at the Pusakajaya sub-district office was not satisfactory, mainly due to limited physical infrastructure and service facilities, such as the absence of a comfortable waiting room, inadequate service room, and lack of air conditioning facilities. Despite these barriers, service processes generally conform to existing standards. Supporting factors for service quality are employee work motivation while inhibiting factors include employee shortages and inadequate infrastructure. This study suggests improvements in human resource management, acceleration of infrastructure development, and increased employee motivation as important steps to improve service quality. It is hoped that with this improvement, the quality of service in Pusakajaya District can meet the needs and expectations of the community more effectively.