Makna sebuah karya sastra bergantung pada penggunaan gaya bahasa. Gaya bahasa merupakan ilmu yang dipelajari dalam kajian stilistika pada karya sastra. Dalam karya sastra gaya bahasa merupakan media utama yang digunakan sebagai ungkapan perasaan, pikiran dan batin seorang pengarang. Terutama dalam sebuah Cerpen, gaya bahasa sangat penting dalam karya sastra guna memberikan efek tertentu pada pembacanya. Subjek penelitian kajian stilistika ini berjudul berjudul “Malam Hujan Bulan Desember” Karya Guntur Alam dalam kumpulan Cerpen Magi Perempuan dan Malam Kunang-kunang. Tujuan penelitian kajian stilistika ini adalah untuk menguraikan dan untuk mengungkapkan gaya bahasa yang digunakan oleh penulis. Penelitian ini menggunakan metode kualitatif deskriptif dengan tujuan untuk menemukan makna dan fungsi stilistika pada karya sastra cerpen tersebut. Dari segi gramatikal, kompleksitas muncul adalah kata-kata: sederhana, formal, verbal. Dalam aspek leksikal, kalimat sederhana dan kalimat deklaratif yang sering muncul.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency.
This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.
 The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.

The purpose of this service is to foster an entrepreneurial mindset or entrepreneurship. PKK women from Tanjung Barat sub-district rt 011, Rw 002. Jagakarsa sub-district, South Jakarta whose view is Dasawisma. The method we use is to use a Focus Group Discussion (FGD), seeking information directly from the head of the RT and several residents who are members of the dasawisma. After collecting data or information from the community, then we prepare tools and materials to provide the first is to explore the entrepreneurial potential of the community by expressing ideas through business proposals then making a product from a bucket and then filling it with fish and vegetables.

<p><em>This study was conducted to find out how much influence the purchasing power of the people and government subsidies have in maintaining the existence of MSME entrepreneurs during the Covid-19 pandemic which has been running for almost 2 years. The total sample of this research is 100 MSME entrepreneurs in Jakarta and Bogor Regency by purposive sampling who are engaged in the food and beverage sector. Descriptive quantitative method with analytical test tools using SEM-PLS 3.0. with the analysis technique carried out, namely descriptive analysis, inferential analysis, validity test, reliability test, R-square test, T-test and F-test. The results of data analysis obtained in this study are that in the middle of the condition of people's purchasing power, it simultaneously affects performance. MSME production and subsidies from the government have no simultaneous effect on MSME revenue performance during the Covid-19 pandemic. Simultaneously, brand image and price affect purchasing decisions.</em></p><p><em>Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh kekuatan daya beli masyarakat dan subsidi pemerintah dalam mempertahankan eksistensi pengusaha UMKM di masa pandemi Covid-19 yang sudah berjalan selama hampir 2 tahun, khususnya di bidang pendapatan usaha. Total sampel dari penelitian ini adalah 100 pengusaha UMKM di Jakarta dan Kabupaten Bogor secara purposive sampling yang bergerak di sektor makanan dan minuman. Metode kuantitatif deskriptif dengan alat uji analisis menggunakan SEM-PLS 3.0. dengan   teknik analisis yang dilakukan yaitu analisis deskriptif, analisis inferensial, Uji validitas, Uji Reliabilitas, Uji R-Square,   Uji -T   dan   Uji   F.   Hasil analisis   data   yang   diperoleh   pada   penelitian ini   yaitu   di tengah kondisi daya beli masyarakat berpengaruh secara simultan terhadap kinerja produksi UMKM dan subsidi dari pemerintah tidak berpengaruh secara simultan terhadap kinerja pendapatan UMKM di masa pandemi di masa Covid-19. Secara simultan, citra merek dan harga berpengaruh terhadap keputusan pembelian</em></p>

Tujuan dari abdimas ini adalah menumbuhkan mindset berwirausaha atau entrepreneurship. Ibu-ibu PKK kelurahan tanjung barat rt 011, Rw 002.kecamatan jagakarsa, Jakarta selatan yang dikelompokkan menjadi Dasawisma. Metode yang kami gunakan adalah menggunakan Focus Group Discusion (FGD), mencari informasi langsung dari Ketua Rt serta beberapa warga yang tergabung dalam dasawisma. Setelah mengumpulakan data atau informasi dari masyarakat kemudian kami menyiapkan alat dan bahan untuk memberikan pelatihan yang pertama adalah menggali potensi berwirausaha masyarakat dengan menuangkan ide melalui proposal bisnis plan kemudian membuat seuatu produk dari ember kemudian dalamnya diisi ikan atasnya diberikan sayur-sayuran.

The goals of this research are 1) to find out school services that are implemented in Pesantren PERSIS Benda Kota Tasikmalaya, 2) to get an overview of the android application used in pesantren PERSIS Benda Kota Tasikmalaya. 3) to measure the role of “67Benda” android applications in improving school services to student’s parents. This research is a qualitative research that produces data in the form of descriptions. Data collection methods using observation, interviews ang document study. The results shows that pesantren PERSIS Benda Kota Tasikmalaya gradually improve the quality of ducation because the role of the ‘67Benda” android application that has been implemented. It has been running well even thought the system and service need to be improved. There are some things are needed to support the use of this application such as, the qualified and adequate operators, a proper infrastructure, and the support also enthusiasm from teachers and parents. Factors that may hinder the use of “67Benda” are: (1) unskilled human resources in managing the application, (2) the incomplete application, and (3) signal interference. The role of the implementation “67Benda” android application has shown a very significant outcome to school services. It can be seen that the information is easier to be obtained by the student’s parents.

Instagram dinilai dapat memenuhi kebutuhan komunikasi sosialmasyarakat Indonesia di era digital karena memiliki fitur yang praktis,unik, menarik, dan komunikatif. Hal yang menarik yang dapat ditemukandi Instagram adalah banyaknya gambar, video, atau caption Instagramyang bernilai implikatif yang ditujukan untuk masyarakat luas. Gambarimplikatif ini berwujud komik dan meme. Salah satu meme yang menarikdan menjamur adalah meme bermuatan Islam yang dapat ditemukan dalambeberapa akun Instagram. Meme bermuatan Islam ini berisi dakwah ajaranIslam yang diimplikasikan dalam tuturan yang unik, baik dengan kata-kataatau gambar yang dikemas sedemikian rupa. Guna memahami maknatersirat ini, perlu dilakukan kajian yang mendalam agar pesan dan nilaiyang akan disampaikan dapat diketahui dengan baik. Tim peneliti tertarikmengkaji dan meneliti bentuk implikatur yang ditemukan pada memebermuatan Islam dalam akun Instagram dan faktor penyebab kemunculanmeme bermuatan Islam dalam akun Instagram berkaitan dengan dakwahdi era digital. Penelitian ini adalah penelitian kualitatif dengan metodedescriptive research nonhypothesis (deskriptif tanpa menguji hipotesis).Hasil penelitian ini menemukan beberapa akun Instagram bermuatanIslami yang mencoba menanamkan ideologi, paham, dan ajaran Islami.Akun-akun Islami tersebut menggunakan meme dan menyampaikaninformasi serta ideologi dalam bentuk bahasa implikatur. Bentuk-bentukimplikatur yang ditemukan dalam penelitian ini berupa implikatur bentukwacana verbal (berupa lambang bunyi), implikatur bentuk wacananonverbal (tidak berupa lambang bunyi melainkan gambar), sertaimplikatur bentuk gabungan wacana verbal dan nonverbal. Selain itu,bentuk-bentuk implikatur yang ditemukan memiliki berbagai macamfungsi, yaitu fungsi ekspresif (menyindir dan mengingatkan), fungsidirektif (memerintah), dan fungsi asertif (menyatakan, menunjukkan, danmemberikan kejelasan). Kemunculan meme bermuatan Islam dalam akunInstagram berkaitan dengan dakwah pada era digital disebabkan olehbeberapa hal yaitu karakter dan fitur Instagram, generasi muda sebagaipengguna instagram, serta popularitas gaya bahasa dan meme.

STEKOM College which has branch campuses in several places. Employee performance appraisals are carried out by superiors and branch campus coordinators using Ms. Excel. The results of the performance assessment are sent to the staffing department via e-mail. The personnel department will recap the results of the performance appraisal to be conveyed to the leadership. This assessment process takes a long time and tends to be inefficient. In this study, a web-based Employee Performance Appraisal System was developed that can be accessed online by relevant appraisers at the central campus and STEKOM branch campuses. The System Development Method uses a Research and Development (R&D) approach. Assessment elements include 6 (six) aspects, namely: Service Orientation, Integrity, Commitment, Discipline, Cooperation and Leadership. The results of the performance appraisal of educators (lecturers) apart from being used internally as a measurement of lecturers' work behavior, can also be used externally for the assessment of work behavior when the lecturer makes Employee Performance Targets (SKP), as well as being used to assess the performance of education personnel. System modeling uses the Unified Modeling Language (UML). Making the source code program using the Hypertext Preprocessor (PHP) programming language with a web-based MySQL database using Notepad ++ software. The results obtained from the use of the employee performance appraisal system, performance reports can be obtained more quickly, making it easier for the staffing department to obtain data on employee performance appraisals effectively and efficiently.