This study aims to test and analyze the influence of intellectual intelligence, emotional intelligence, spiritual intelligence on employee performance at the Demon Pagong sub-district office. The research method used is a quantitative method. The population of this study was 89 people. The sample of this study was 48 employees who were the objects of this study. The data analysis used in this study was multiple linear aggression analysis. The results of this study indicate that intellectual intelligence (X1) and emotional intelligence (X3) have a positive effect on employee performance (Y) at the Demon Pagong sub-district office, while spiritual intelligence (X2) has a positive and significant effect on employee performance (Y) at the Demon Pagong sub-district office. While intellectual intelligence, emotional intelligence, spiritual intelligence all have an effect on employee performance.

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.

This research aims to determine the behavior that arises from MSME actors regarding the existence of accounting science and its application, this is because there are still many MSMEs who do not understand what accounting is and what accounting is like. This research was conducted in Kota Baru Subdistrict by examining several MSME actors in Kota Baru Subdistrict who are members of it. Researchers use a qualitative approach with the type of research, namely descriptive. Qualitative research is research that produces written or verbal data from a person or observed behavior, and the technique for collecting the data is using observation, interviews and documentation. The results of this research show that the behavior given by MSME actors in response to the existence of accounting knowledge and its application in the business world results in MSME actors already knowing the existence of accounting science, but there are still MSMEs who do not understand what accounting is.

Pendidikan adalah hak setiap warga negara. Hal ini tergambar jelas pada tujuan bangsa Indonesia dalam UUD 1945 alinea ke-4 yang berbunyi “melindungi segenap bangsa Indonesia dan tumpah darah Indonesia, memajukan kesejahteraan umum, serta mencerdaskan kehidupan bangsa. Amanat suci untuk mencerdaskan kehidupan bangsa ini harus dimulai dalam diri setiap warga negara sejak kelahirannya. Pendidikan bagi setiap warga negara sejak kelahirannya kini dikenal dengan nama PAUD atau Pendidikan Anak Usia Dini. Pada dasarnya Pendidikan Anak Usia Dini merupakan upaya dan tindakan yang dilakukan oleh pendidik dan orang tua dalam proses perawatan, pengasuhan dan pendidikan bagi anak dengan menciptakan aura dan lingkungan dimana anak dapat mengeksplorasi pengelaman yang memberikan kesempatan kepadanya untuk mengetahui dan memahami pengalaman belajar yang diperolehnya dari lingkungan, melalui cara mengamati, meniru dan bereksperimen yang berlangsung secara berulang-ulang dengan melibatkan seluruh potensi dan kecerdasan anak.