Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta.
Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded.
Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions.
Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.

This research is entitled "The Influence of BPJS User Health Services on Consumer Satisfaction at the Inanta General Hospital, Padang Sidimpuan City". The aim of this research is to determine the influence of BPJS User Health Services on Consumer Satisfaction at the Inanta General Hospital, Padang Sidimpuan City. The data collection technique uses a questionnaire. which was distributed to respondents using a probability sampling method with a simple random sampling technique using the Slovin formula with a sample size of 100 respondents who were BPJS patients at RSU Inanta, Padang Sidimpuan City. Data analysis techniques include t test, f test, multiple regression and determinant test. The results of the research show that the coefficient of determination (R Square) of the independent variable on the dependent variable is 0.388, which can be interpreted as 3.88% of the independent variable being able to explain the dependent variable. From the results of the partial significant test of the Direct Evidence variable, it is obtained that thitung is 1.412 < 1.99 from ttabel so it can be concluded that the Direct Evidence variable does not have a positive influence on consumer satisfaction. Responsiveness has a positive and significant effect on consumer satisfaction 2.632 with thitung 2.632 > ttabel 1.99 there is a positive influence on consumer satisfaction, guarantee of consumer satisfaction thitung 4.802> ttabel 1.99 has an effect on Consumer Satisfaction. Simultaneous results withFhitung >  Ftabel (20.251> 2.70), meaning that simultaneously direct evidence, responsiveness and guarantee have a positive influence on consumer satisfaction at RSU Inanta Padang Sidimpuan City.

Introduction:  In the ecological analysis of television media, researchers determine the category of supporting sources (niche breadth) of media and measure the level of competition (niche overlap) of media based on local content-based information programs on networked national private television in South Kalimantan. Methods: This research employs a quantitative approach by collecting the data through observation of the program broadcasted by each television, then classifying into the instrument table and recording the results of the observations. The data is processed using the niche breadth and niche overlap formulas. Findings: The findings show that niche breadth 16 national private television media networks in South Kalimantan based on local content-based information programs are included in the specialist category with a niche breadth value of <3.5, which indicates that all television media have supporting resources but quite limited in showing local content-based information programs. Niche overlap of national private television network media based on local content-based information programs in South Kalimantan, there are 4 television paired stations that have a high level of competition compared to other paired stations: Global TV Banjarmasin and Net Banjarmasin; Global TV Banjarmasin and RTV Banjarmasin; Net Banjarmasin and RTV Banjarmasin; and SCTV Banjarmasin and Inspira TV Banjarmasin with a niche overlap value equal to 0.000.Originality: There is no publication with the same research result regarding competition for networked national private television. This is what makes this article fulfill the element of originality, which specifically analyzes television competition based on local information program broadcasts.

This research was conducted to analyze the application of Activity Based Management to improve cost efficiency in manufacturing companies. The method used in this research is qualitative method. Based on the analysis that has been done by applying Activity Based Management has a positive impact on the company in order to obtain the expected cost efficiency so as to increase the profits generated by the company. To achieve this goal, the company must carry out several stages, besides that by applying Activity Based Management the company can save costs incurred by the company. Activity Based Management emphasizes activity management, or activity analysis, in its application.

This research aims to analyze business competition and the suitability of the marketing mix between minimarkets and retail wholesalers from an Islamic perspective. This research uses a descriptive qualitative approach with interviews. The results of this research show competition between minimarkets and retail wholesalers in the marketing mix. If you look at it from a product perspective, mini markets sell various types of products, while wholesalers are more limited. And in terms of price, minimarkets sell at more expensive prices than wholesalers. And in terms of promotion, minimarkets are more attractive than wholesalers. Second, the suitability of the marketing mix, business competition between minimarkets and retail wholesalers from an Islamic perspective. The products sold by minimarkets and wholesalers are halal certified. Price determination is in accordance with the quality and added value of each product and in accordance with Islam. In a business, honesty is very important in Islam and must be implemented well. In Islam, a place of business can be set up anywhere as long as the place is not in dispute. 

The purpose of this research is to find out the role of the Islamic North Sumatra Bank in the development of micro, small and medium enterprises at the Medan Katamso KC North Sumatra Bank, to find out the factors that hinder the development of Micro, Small and Medium Enterprises (MSMEs). This research includes field research (field research) with qualitative methods that emphasize more on aspects of in-depth understanding of a problem. In essence, field research is research conducted by digging up data sourced from research locations or fields that aim to collect data or information, for example: books, notes, documents, and other references related to MSMEs. The data were obtained from the location of the North Sumatra Sharia Bank, KC Medan Katamso. The results of this study are the role of Islamic banks in optimizing MSMEs, there are three things, namely Availability of MSME financing products in the form of Prosperous North Sumatra, Monitoring financing and business development of customers, and Building MSME capital that will be provided by the Bank, namely in the form of management assistance and business supervision to client. With this research, it is hoped that Bank Sumut Syariah KC Medan Katamso will improve its performance and make employees more comfortable in serving the community, so that people feel comfortable when interacting at Bank Sumut Syarian KC Medan Katamso.

In banking, frontliner officers are required to be able to provide good service and must provide satisfaction for customers. Customer satisfaction is a top priority in this study because currently the level of competition is getting tougher among Islamic banks in Medan Katamso. The main thing that must be done by Bank Sumut Syariah Medan Katamso Branch Office in order to be able to retain loyal customers, the banking sector must be able to provide good service for the problems faced by each of its customers regardless of the customer's social status. The technique used in this research is qualitative by using descriptive analysis. Whereas in this study using the formulation of the problem, among others, how is the contribution of Customer Service in overcoming complaints to increase customer satisfaction at Bank Sumut Syariah Medan Katamso Branch Office? Constraints faced by Customer Service in handling customer complaints? and the purpose of this research is to describe the contribution of Customer Service, besides that the writer also wants to know the obstacles faced by customers and how the solutions provided by Customer Service at Bank Sumut Syariah Medan Katamso Branch Office for the problems faced by customers so that they can make customers stay loyal. While the object of this research is customer complaints. Here the researcher goes directly to the field to conduct observations, interviews and documentation of the data that researchers need to find out how the process of handling customer complaints at Bank Sumut Syariah Medan Katamso Branch Office with the theory in principle is the same, namely the same - the same to solve problems faced by customers. The results in this study indicate that the Bank of North Sumatra Syariah Medan Katamso Branch Office in solving the problems experienced by customers is by using data reduction analysis techniques, presenting data and drawing conclusions and after conducting research the customer service can solve the problem by cross selling to customers, so that customers are clearer about the problems they face and at the same time explain about the products owned by Bank Sumut Syariah Medan Katamso Branch Office.