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Badan Usaha Milik Desa (BUMDes) memiliki peran sentral dalam meningkatkan perekonomian desa dan memberdayakan usaha lokal. Untuk mencapai ini, manajemen keuangan BUMDes harus transparan dan dipimpin oleh individu yang memiliki keterampilan tata kelola yang baik. Penerapan kearifan lokal juga dapat memperkuat akuntabilitas keuangan BUMDes Bersama Rejo Makmur. Penelitian ini bertujuan untuk mengeksplorasi peran gaya kepemimpinan dan meningkatkan pendapatan desa berbasis kearifan lokal dalam mewujudkan akuntabilitas BUMDes Bersama Rejo Makmur. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara non-terstruktur dan dokumentasi. Gaya kepemimpinan transformasional dan penerapan kearifan lokal memainkan peran penting dalam memastikan akuntabilitas, memenuhi kebutuhan semua pihak termasuk masyarakat, pengelola, dan pemerintah desa yang memiliki peran kunci dalam mendukung BUMDes.

Leadership is the ability of an individual who holds a position and capacity to lead. Logically, a leader who leads must have others to lead and/or who will be led. Leadership can be examined from two aspects, namely religious/spiritual leadership and secular/natural leadership. The leadership to be addressed in this research is Christian Leadership with an emphasis on Servant Leadership. The aim of this research is to explore the phenomenon of Servant Leadership and explain its impact on spiritual growth. In this case, the role of Servant Leadership to be explored is the Servant Leadership of the Principal of SMP Dian Harapan Holland Village Manado, and its impact on the spiritual growth of fresh graduate teachers as individuals or followers who are led, based on a case study conducted on an object and subject of research. The research method used is qualitative with a case study approach. From the results of this research, it was found that fresh graduate teachers with less than one year of teaching experience can see, experience, and feel the Servant Leadership of the Principal of SMP Dian Harapan Holland Village Manado, which is considered as a humble person, through relationships, interactions, and communication with the Principal. The role of the Servant Leadership of the Principal is also perceived by fresh graduate teachers as helpful in their spiritual formation through mentoring, encouragement, and spiritual activities at school.

This research aims to describe the validity, practicality, and effectiveness of digital flipbook-based science e-modules to improve science literacy of junior high school students. This form of development research, which was conducted at SMP Negeri 7 Jember with a total of 31 students in class VIII F, employed the ADDIE paradigm (Analyze, Design, Develop, Implement, and Evaluate). Interviews, observations, questionnaires, tests, and documentation are all used as data gathering strategies. Research instruments include validation sheets, learning implementation observation sheets, pre-test and post-test inquiries, and student response questionnaire sheets. With a very valid category, the product validity values are 88%. Results for product practicality during learning are 94% in the category of being highly practical. Based on a review of the N-gain, product efficacy results fell into the high category at 0.84, and the findings of the student response questionnaire fell into the good area at 76%. The results of this research indicate that the developed digital flipbook-based Science e-module is valid, practical, effective, and appropriate for improving students' science literacy in science learning in junior high schools.

Mediasi sebagai salah satu bentuk penyelesaian sengketa alternatif diterapkan oleh Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional untuk mengoptimalkan penyelesaian kasus pertanahan. Salah satunya dengan menerbikan Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional No. 11 Tahun 2016 tentang Penyelesaian Kasus Pertanahan.  Kasus Pertanahan yang bisa diselesaikan secara mediasi tidak hanya berasal dari inisiatif Kementrian, tetapi juga berdasarkan pengaduan masyarakat. Kantor Pertanahan menjadi garda depan dalam melakukan mediasi untuk meningkatkan penyelesaian kasus pertanahan di Indonesia. Kantor Pertanahan Kota Salatiga telah mengambil peran dalam upaya penyelesaian sengketa melalui mediasi. Meskipun hasil dari mediasi yang dilakukan belum mencapai kesepakatan atau perdamaian.

<p class="Default"><em>This study aims to examine the effect of attitudes, tax sanctions, and taxpayer awareness on the compliance of PBB taxpayers in Semarang City. Data were collected by questionnaire method given directly to respondents at PBB payment places. Respondents were selected by convenience sampling method, namely respondents who were willing to fill out the questionnaire. Respondents were asked to answer questions on the questionnaire related to the variables of taxpayer attitudes, taxpayer awareness, tax sanctions, and PBB taxpayer compliance. The number of respondents was set as 100 respondents. The questionnaires that were filled in for all question items were 80 questionnaires. 20 questionnaires could not be processed because they were not filled in. Data analysis was carried out with multiple linear regression models. This study found a positive influence of tax penalties on tax compliance, but no effect of taxpayer attitudes and taxpayer awareness on taxpayer compliance in Semarang city. </em><em>The findings are expected to be taken into consideration by the Semarang City Government in making policies on PBB collection</em><em>.</em></p><p class="Default"><strong><em>Keywords</em></strong><em>: taxpayer attitude, tax sanctions, taxpayer awareness, taxpayer compliance</em><em></em></p>

<p>How the consequences of Service Quality, Product Quality, Consumer Loyalty as a Mediating Variable to Consumer Loyalty to purchasing decisions in Pempek Ny Kamto Majapahit Semarang. Respondents wore non-random sampling illustration methods. This illustration is wearing Purposive Sampling method, minimun once tasted Pempek Ny Kamto Semarang and the last time had arrived at Pempek Ny Kamto Majapahit Semarang. Methods of collecting information by wearing questionnaires and have been tested for validity and reliability. In testing variable Service Quality, Product quality, Consumer satisfaction with research Purchasing Decisions using multiple linear regression analysis. There are also results showing if Qualiy Service, Product Quality, Consumer Loyalty have a positive and significant influence on purchasing decisions.</p><p> </p>

<p><em>The phenomenon that is the background of this study is that during 2017 to 2019 there are still many manufacturing industry companies listed on the Indonesia Stock Exchange, having a Price Book Value (PBV) smaller than one.   Many studies produce different results about the factors that affect PBV. The question of determinant factors arises whether that affects the PBV.   Whether PBV is affected by Profitability (ROA) sales growth (Growth), And Debt Equity Ratio (DER), this research was conducted to answer the question. The theories used in this study are: signaling theory, trade-off theory. This study used purposive sampling of 75 out of 110 manufacturing companies listed on the Indonesia stock exchange in 2019.   The data used is panel data from 2017-2019. The results of this model are expected to make a new contribution to the field of financial management. The main findings of this study are, The direct effect of Growth and DER was not significant to PBV. The effect of ROA on PBV is significant.</em></p>

<em>The aims of this study were to examine and analyze the effect of motivation, discipline, parental background, and the use of gadgets together on student achievement in SMK Negeri 1 Sragen.</em>  <em>The research was conducted for 6 months, starting from March to August 2021 by taking the location at SMK Negeri 1 Sragen. The population in this study was class XII students with a total of 500, while the sample used was students with top ten rankings in each class with a total of 140. In this study the data used by researchers were (1) primary data, (2) secondary data. Data collection techniques were carried out through observation, interviews, documentation, questionnaires, and literature studies. The data processing technique was carried out using the SPSS program to test the instrument (validity test and reliability test), linear regression test, classical assumption test (normality test, heteroscedasticity test, and multicollinearity test), determination test (R2), hypothesis test (F test). and t test). The results of this study are based on (1) the F test, the F count is 32.005 while the F table is 2.680, thus hypothesis 1 is tested for truth (2) the t-test on the motivation variable is obtained t-count is 4.703, while the t-table is 1.978, so the second hypothesis is verified (3 ) t test on the discipline variable obtained t count 2,427, while t table 1,978, so the third hypothesis is tested for truth (4) t test for parental background variable obtained t count 2,116, while t table 1,978, so the fourth hypothesis is verified. (5) the t-test of the gadget use variable obtained t-count 3.567, while the t-table was 1.978, so the fifth hypothesis was verified</em>

<p><em>Brand fairness is one of the center elements of marketing, all marketing strategies are basically the goal of building a solid brand. Brands have solid equity to succeed in gaining unswerving consumer advertising and economic benefits. When earlier than finding out to turn out to be a purchaser or client, of course, consumers are inflated through many stuff that inspire them. Therefore it is very meaningful to analyze the key factors that motivate the use of brand equity and customer service at that time to look for correlations and obtain suitable conclusions. The object that is being studied is the customer of Islamic banking.</em></p><p><em>The purpose of this analysis is to identify the impact of brand value, Brand Awareness, Brand Loyality on Brand Equity at Bank Muamalat in Semarang. The studies technique used on this studies is thru a survey. Information is analyzed quantitatively and uses a causative studies design. The tactic of taking illustrations used in this research is to use Non-Probability Sampling with purposive sampling method. All of the illustrative facts received via way of means of dispensing questionnaires is 100 respondents and might be processed the use of the SPSS 24 software feature.</em></p>