This research was conducted on the Effect of Performance Allowances on Motivation and Job Satisfaction of PAUD Teachers in Tenjolaya village. This research was conducted by interviewing each PAUD institution. With the results stating that allowances are very important for PAUD teachers because the small salary and very large amount of work makes the existing teachers overwhelmed so as to create high motivation. By providing performance allowances, PAUD teachers in this area have high motivation and enthusiasm for work.
 
 
 
Abstrak. Penelitian ini dilakukan pada Pengaruh Tunjangan Kinerja terhadap Motivasi dan Kepuasan Kerja Guru PAUD yang berada di desa Tenjolaya. Penelitian ini dilakukan dengan wawancara setiap Lembaga PAUD. Dengan hasil yang menyatakan bahwa  tunjangan sangat penting bagi guru PAUD dikarenakan Gaji yang sedikit dan tugas yang sangat banyak membuat para guru yang ada kewalahan sehingga untuk menciptakan motivasi yang tinggi. Dengan di adakan Tunjangan kinerja maka guru PAUD di wilayah ini memiliki motivasi yang tinggi dan semangat untuk bekerja.
 
Kata kunci: Pengaruh,Motivasi,Tunjangan, Kepuasan Kerja
 

Summary Persuasive communication skills are very important for teachers. This research proposes a convincing communication model for learning fardhu prayer practice material in early childhood. This type of research is a case study using a qualitative approach. Data collection techniques use observation, interviews and documentation. Technical Data analysis uses the Spradiley model by conducting domain analysis. The results of the research show that the persuasive communication model is very useful for teachers in learning material on the practice of fadhu prayers for early childhood. To support persuasive communication, teachers need to master the material on fardu prayers according to Tarzi Muhammadiyah, an interesting learning strategy,supporting learning conditions, and supporting keys. Through this research, information was also obtained that audio-visual learning media that applies fardu prayer practices according to the Sunnah is needed to support the persuasive communication model implemented by teachers.

This research aims to describe the application, solution and management of differentiated learning problems based on student learning profiles in History subjects. This study used qualitative research methods with data analysis using data reduction, data presentation, and drawing conclusions which were carried out continuously. The results and discussion obtained were the application of differentiated learning in History subjects using a differentiation strategy consisting of content, process, and product. The resulted of the research in the form of differentiated learning based on student learning profiles can be used in limited resources, educator skills, limited time, different assessments, and complex classroom management. This can be applied to a variety of different learning characteristics of students by fulfilling all the needs of students based on their abilities and taking into account the learning readiness of students so as to raise the learning motivation of each student in the history learning process in class.

Attendance is a data collection activity to determine the number of people present at an event. Every activity always requires information about participant attendance. This also happens in the learning process. The benefit of attendance using an Arduino based RFID scanner is that it makes it easier for attendance officers to input practical data because they can retrieve and store attendance data from RFID tags directly. Research on the development of attendance to become more effective in the education sector. Every activity that requires information about participant attendance will definitely utilize the use of tools that are used as proof of participant attendance, while teacher attendance currently used is using fingerprints. When absent, problems often occur, namely the finger that will be used to do the fingerprinting. Based on the background above, the author created automatic attendance to make attendance easier while at the agency where the teacher teaches. Meanwhile, the barcode scanner is a faster data input process compared to the manual method. This input process can be done with a scanner to record the data contained in the barcode quickly, so it doesn't need to take a lot of time.

This study aims to determine the impact of market relocation on the income of traders in the Talang Banjar People's Market, the factors that affect the income of traders after being relocated and how traders perceive the market relocation. In this study using qualitative research methods. As for the type and source of data needed, namely primary and secondary data. Data collection techniques are carried out by observing, interviewing and documenting while data analysis methods include data reduction, data presentation and drawing conclusions or verification. The results of the study showed that the income of traders after being relocated experienced a change in income where out of the 40 traders who had been interviewed, 38 traders had a decrease in income while as many as 2 traders had an increase in income. As for the factors that affect traders' income, namely location factors, trading hours, mods and competition. the perception of traders regarding the relocation of the Talang Banjar People's Market is not as expected, mainly because the number of traders' income has decreased. So it is hoped that government traders can make improvements to bring changes in a better direction, namely by repairing the market building, expanding road access, expanding stalls and kiosks according to the needs of traders and traders hope that all traders will be included in the market building.

This study aims to apply accounting based on ISAK 35 at the office of the Mahardika Legal Aid Institute The concept of ISAK 35 allows non-profit oriented entities to adjust the description used by financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, statements of changes in net assets, statements of cash flows, and notes to financial statements At the Mahardika Legal Aid Institute has not implemented or made reports to these financial statements. The purpose of this study is to find out how the presentation of financial statements at the Legal Aid Institute. The types of data used are primary data and secondary data. Data collection techniques are carried out using interview and documentation techniques. The data analysis method used is qualitative descriptive, which is a method that describes, describes, compares data and circumstances and explains a situation in such a way that a conclusion can be drawn. The research was conducted at the Mahardika Engineering Legal Aid Institute research.
Based on the results of the analysis, the financial statements of the Mahardika Legal Aid Institute are not in accordance with ISAK 35 because the presentation of the financial statements of the Mahardika Legal Aid Institute still uses simple recording. The financial statements of the Mahardika Legal Aid Institute have not made a statement of financial position, comprehensive income statement, statement of changes in net assets, statement of cash flows, and notes to financial statements.

Education in elementary schools has the aim of helping students understand problems in everyday life. The national education system states that education aims to develop the potential of students to become human beings who have faith, noble character, health, knowledge and responsibility. In the context of mathematics education, the PMRI (Indonesian Realistic Mathematics Education) approach is used to help students understand mathematical concepts through real experiences and the context of everyday life. The data grouping learning trajectory using the PMRI approach aims to help grade 1 elementary school students understand the concept of data grouping. The use of sorting and choosing props can also improve the learning outcomes of low grade students in sorting and selecting certain objects or concepts. The aim of this research is that it is hoped that students can learn more effectively through direct experience, visualization and physical movements involved in the sorting and choosing process. Data was collected through interviews and tests. Based on the results and discussion of the research that has been conducted, it can be concluded that the design of a data grouping learning trajectory for elementary school students using an Indonesian realistic mathematics education approach is theoretically able to provide a deeper understanding of data grouping for grade I elementary school students. With the principles in PMRI, students are given the opportunity to develop a conceptual understanding of data grouping with the help of the images provided.

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.

This research aims to (1) determine the Inspectorate's supervisory function in preventing misuse of Village Funds and (2) to analyze and formulate what factors influence the Inspectorate's function in carrying out its function as a supervisory element to prevent misuse of Village Funds in South Bolaang Mongondow Regency. This type of research is empirical research, namely research that examines community behavior that arises due to the existence of a legal rule, or vice versa, the formation of a legal rule due to behavior in society by conducting field research and literature review. The results of this research show that the prevention process carried out The Regional Inspectorate prevents misuse of Village Funds by supervising and controlling the management of Village Funds. Factors that influence its effectiveness are legal substance: There are no regional regulations or regent regulations regarding supervisory procedures. Legal structure: The number of auditors is still limited. Legal culture: An inspection process that does not fully reach the field. Where the law applies: There are 7 sub-districts and 83 villages in South Bolaang Mongondow Regency. Infrastructure: Limited facilities for mobilization and the absence of an online site as a source of information and public complaints. The research conclusion shows that the supervision carried out by the Regional Inspectorate of South Bolaang Mongondow Regency has not been effective.