This research aims to implement the concept of ISAK No. 35 concerning the Presentatiton of Financial Reports of Nin-Profit Oriented Entitas at the Daarul Muhsinin Islamic Boarding Scholl, Kec. Bilah Hulu, Kab. Labuhan Batu. ISAK Concept No.35 is a concept aimed at non profit oriented statements. Financial reports that include the concept of ISAK no 35, namely the report of financial position, comprehensive income report, report on changes in net assets, cashflow report and notes to financial reports. The Daarul Muhsini Islamic Boarding School has not implemented of presented financial report in accordance with this concept, so researchers have implemented a aim of this research to find out how financial reports are presented at the Daarul Muhsinin Islamic Boarding School based on the ISAK NO. Concept.35 Concept for the Daarul Muhsinin Islamic Boarding School. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, documentation and literature study. The data analysis method used is a descriptive qualitative method.
 

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly.
Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure.
Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy.
Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

Dewan Perwakilan Rakyat Republik Indonesia (DPR RI) merupakan salah satu lembaga negara tertinggi dalam sistem ketatanegaraan Indonesia dan merupakan badan perwakilan rakyat. Dalam melaksanakan kegiatan khususnya anggota DPRD di Provinsi Sumatera Utara juga melakukan kunjungan kerja secara berkala. Kunjungan dilakukan maksimal 4 kali dalam sebulan. Sebelum melakukan kunjungan lapangan, anggota DPRD harus mengikuti standar operasional prosedur, yaitu menyampaikan secara tertulis surat dinas dengan sepengetahuan koordinator masing-masing dan Ketua DPRD. Metode penelitian kualitatif digunakan dalam penyusunannya. Secara khusus, tujuan metode penelitian kualitatif adalah metode penelitian dari yang khusus ke yang umum. Dengan bantuan metode kualitatif, penulis dapat memahami kondisi dan asumsi sosial yang dipelajari, dan akhirnya mengembangkan model hubungan teoritis. Pada saat melakukan kegiatan ini semua biaya ditanggung terlebih dahulu oleh pegawai yang bersangkutan, dan untuk mendapatkan penggantian biaya kegiatan ini harus mengajukan surat perintah melalui Sekretaris DPRD setelah menyelesaikan perjalanan dinas dengan melengkapi dokumen fisik berupa formulir bukti. transaksi, SPT dan SPD yang sah, protokol dan foto, serta nota dinas yang ditandatangani.