Kinerja guru dapat diukur mengacu pada kriteria kompetensi atau spesifikasi yang harus dimiliki guru dalam menjalankan tugas-tugas pokok mengajar. Berkaitan dengan penilaian kinerja guru maka tugas pokok guru sangat erat kaitannya dengan kegiatan guru dalam melakukan proses pembelajaran. Dengan adanya peningkatan kinerja guru maka akan menentukan peningkatan sistem pendidikan di sekolah. Tujuan penelitian ini adalah melakukan pengukuran terhadap kinerja guru di SMP Nurul Qomar Palembang.  Penelitian ini menggunakan metode penelitian kualitatif dengan penjelasan secara deskriptif. Tahapan dalam penelitian ini meliputi persiapan, pelaksanaan, dan evaluasi. Pelaksanaan penelitian dilakukan di SMP Nurul Qomar Palembang dengan menggunakan Instrumen yaitu lembar angket, lembar observasi, dan wawancara untuk mengukur kinerja guru. Teknik analisis data menggunakan model miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa persentase kinerja guru di SMP Nurul Qomar sebesar 90% telah berjalan sangat baik meliputi membuat rencana pembelajaran, pelaksanaan pembelajaran, melakukan evaluasi, dan tindak lanjut. Hasil pengukuran kinerja guru sebagai bentuk refleksi yang berkaitan dengan kompetensi pedagogik, kapasitas kepribadian, kompetensi professional, dan kompetensi sosial terhadap tugas pokok dan fungsi dalam meningkatkan proses pembelajaran yang bermutu. Dengan adanya penilaian kinerja guru harapannya dapat mengetahui kelemahan dan tantangan yang harus dimiliki oleh guru untuk peningkatan potensi diri dan pengembangan profil kinerjanya.

Bank Sulselbar is a bank owned by the regional government of South Sulawesi and West Sulawesi. Apart from being part of a BUMN that supports local government programs, it is also a regional autonomy tool that helps the regional economy. One of the missions carried out by Bank Sulselbar is as a Regional Development Bank that can provide support for regional development and support business development. One type of credit that is still in demand and needed by the community is KPR (House Ownership Credit). Mortgages by banks are further divided into two types, namely subsidized mortgages and non-subsidized mortgages. As a financial institution, the role of the Bank in the economy is very dominant. Therefore, this research will focus on: (1) Mechanisms of financing subsidized housing ownership at Bank Sulselbar sharia services Parepare Branch. (2) Islamic economic analysis of the mechanism for financing subsidized housing ownership at Bank Sulselbar sharia services Parepare Branch.
In this study, the authors made direct observations of the object to be studied by seeing firsthand how the financing process for the financing mechanism for subsidized housing at the Bank Sulselbar sharia services Parepare Branch and the author will conduct direct interviews with employees of the Parepare Branch Sulselbar Bank.
The results of the study show that the mechanism for financing mortgages at Bank Sulselbar Parepare branch is customer determination, analysis stages and the use of contracts which must also be in accordance with syar'i without violating the value of justice. Islamic Economic Analysis of the Mechanism of Financing for Subsidized Home Ownership at the Parepare Branch of Sulselbar Sharia Bank that if based on Q.S Al-Maidah, the murabahah mortgage financing carried out by the Parepare Branch of SulselBar Bank has carried out mutual assistance activities. Mutual assistance activities by helping to realize the customer's desire to be able to own a house even though the income is low

The increasingly open economic system between countries, known as international trade, is evidence of the rapid expansion of the current economic system. The only depository financial institution is a bank. In this study, we will discuss how Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Firm Value with Financial Performance as an Intervening Variable. Data analysis techniques use descriptive analysis, panel data regression estimation, common effect models, fixed effect models, random effect models, Chow tests, Hausman tests, Lagrange Multiplier tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests). Hypothesis test (F test and T test). This study is a quantitative study through an analytical descriptive study, seen from the characteristics of the problems studied. The population of this study are commercial banks listed on the Indonesia Stock Exchange in 2017 and 2019. The results show the effect of the variables capital adequacy ratio, non-performing loans, good corporate governance and return on assets on company value shown to show that the prob. F (Statistic) of 0.0160 is smaller than the significance level of 0.05. This means that the capital adequacy ratio, non-performing loans, good corporate governance and intervening return on assets variables simultaneously affect firm value in banking companies.
 

Teenagers experience problems due to not achieving needs, for example they want to be recognized as adults but their behavior still looks like children.  If adolescents fail to develop a sense of identity, then adolescents will lose their way and have a bad impact on their development. Frustration can lead the individual to aggressive behavior because frustration for the individual is an unpleasant situation and the individual wants to overcome or avoid it in various ways, notonly in an aggressive way.  The purpose of the study was to determine the factors causing the emergence of prejudiced and frustrated relationships with aggressive behavior of adolescents.  This study utilizes the study literatur review. Based on the results of the study, it is stated that the causes of adolescents to take aggressive actions are due to: (1) Internal Factors (a) Weak Self-Control can be difficult to control emotions, therefore a person who has  weak self-control will easily act aggressively on anyone. (b) The occurrence of frustration Because a bad event causes the subject to become frustrated with his current life. (c) Gender differences.

In company activities, data input is very important for a company. The data input activity itself is one of the factors that really supports the recording of company income and expenses. Invoice is a collection letter issued by the seller to the buyer or in this case the customer according to the agreement stated in the purchase order. Companies issuing invoices aim to show all types of goods, types of goods. The pieces method is a system that is used for analysis of work systems in a company or organization. The PIECES framework analysis method itself is an information system analysis method commonly used to analyze an information system in a computer-based company, where there are several criteria in the test, including Performance, Information, Economy, Control, Efficiency and Service. Information system for making e-invoices that is carried out with the aim of knowing the process of making e-invoices in CV. XYZ. The results of the study obtained a comparison of manual systems with information systems showing that web-based information systems are more profitable in managing company administration. The following are the results of system testing using a black box on the implementation of a web-based e-invoice creation information system on CV. XYZ. With the design of this E-Invoice information system, the admin can make it easier to make transactions for making notes/bills because it is computerized. The E-Invoice information system can make it easier for cashiers to find bills that have been paid and have not been paid. The E-Invoice information system makes it easy for cashiers to calculate the amount of invoices, which have been paid or which have not been paid because the E-Invoice information system has been computerized. The E-Invoice information system makes it easy for admins to make financial reports.

Aliran hukum Sociological Jurisprudence merupakan aliran hukum yang ikut mengintervensi corak dan warna konfogurasi hukum. Baik dalam berbagai norma dan prakteak di lapangan. Oleh sebab itu, analisis terhadapa aliran ini dirasa sangat penting untuk melihat kelebihan dan kekungan dari aliran tersebut. Pendekatan yang dilakukan dalam diskursus ini adalah pendekatan kajian terhadap norma-noram yang ada beserta dengan konsep-konsep terkait yang berkelindan dengan aliran di atas. perspektif sociological jurisprudence tugas hakim dalam menerapkan hukum tidak melulu dipahami sebagai upaya social control yang bersifat formal dalam menyelesaikan konflik, tetapi sekaligus mendesain penerapan hukum itu sebagai upaya social engineering. Tugas yudisial hakim tidak lagi dipahami sekedar sebagai penerap undang-undang terhadap peristiwa konkrit (berupa berbagai kasus dan konflik) atau sebagai sekedar corong undang-undang (boncha de la loi) tetapi juga sebagai penggerak social engineering.

Makalah ini menyajikan penerapan listrik teanga surya mandiri (off-grid) untuk menggerakan pompa air listrik yang digunakan untuk mengisi tandon air untuk irigasi tetes pada budidaya sayuran di Desan Sirau, Kecamatan Kemranjen, Kabupaten Banyumas. Penerapan dilakukan pada satu musim tanam untuk budidaya Kubis Bunga. Sumber energi listrik tenaga surya dimanfaatkan untuk menaikkan air ke tandon setinggi 2 meter dan kontrol otomatis irigasi tetes yang menggunakan dripper mikro. Piranti yang digunakan antara lain: 2x120Wp panel surya monocrystalline, PWM solar controller 20A, DC circuit breaker, Inverter puresine 500W, DC dan AC kWh meter, 60Ah aki kering, dan pompa air listrik 125 Watt. Pompa air digunakan untuk menaikkan air tanah ke dalam sebuah tandon air berukuran 270 liter. Sedangkan untuk irigasi tetes pada budidaya kubis bunga diterapkan sistem irigasi otomatis berbasis nilai kelembaban tanah yang menggerakkan katup elektronik untuk membuka/menutup secara otomatis. Hasil menunjukkan listrik tenaga surya dapat diterapkan dengan baik dan mencukupi untuk irigasi tetes selama budidaya kubis bunga untuk meningkatkan efisiensi operasional, biaya, dan penggunaan air.

Ukuran keberhasilan suatu perusahaan adalah nilai perusahaan yang diwakili oleh harga saham. Tujuan dari penelitian ini adalah untuk menguji bagaimana perencanaan pajak, profitabilitas, dan leverage mempengaruhi nilai perusahaan. Dalam penelitian ini, logaritma total aset digunakan untuk menilai ukuran perusahaan, sedangkan ETR, ROE, dan PBV digunakan untuk mengukur profitabilitas dan nilai perusahaan. Penelitian semacam ini bersifat kuantitatif. Purposive sampling digunakan selama proses pengambilan sampel. Sampel dari 20 bisnis barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk tahun 2017 hingga 2021 membentuk populasi penelitian sebanyak 75 perusahaan. Analisis regresi data panel dengan menggunakan program eviews 9 adalah teknik analisis yang digunakan. Berdasarkan hasil penelitian, Perencanaan Pajak berdampak negatif minimal dan tidak signifikan terhadap Nilai Perusahaan. Nilai Perusahaan dipengaruhi secara positif dan signifikan oleh profitabilitas. Leverage memiliki dampak yang merugikan tetapi kecil terhadap nilai perusahaan.

Hotel tax is one of the regional taxes that contributes to PAD which has a fairly large contribution to PAD sources. The basis for imposing Hotel Tax is the amount paid or should be paid to the hotel. The Hotel Tax Rate is set at 10% (ten percent). The principal amount of Hotel Tax payable is calculated by multiplying the rate by the tax base. The Covid-19 pandemic has forced the government to work more in tackling the disease outbreak and its effects. The policies taken by the government will certainly have a certain impact on the community and will also have an impact on several PAD sectors which result in a decrease in revenue. Increasing local tax revenue certainly requires effectiveness and efficiency efforts. The level of efficiency is also a necessary part of increasing local tax revenues. This efficiency can be related to the expenses that will be incurred, which need to be carried out to a minimum to achieve the target of local tax revenue within a period. This study uses a quantitative descriptive analysis method with a combined panel data regression analysis between cross section and time series, with the aim of analyzing the effect of the level of effectiveness, contibution, and the level of efficiency of hotel tax revenue on the Regional Original Income of the Province of Bali in 2016 - 2020. The results show that the variables of the level of effectiveness, contribution, and hotel tax efficiency together (simultaneously) have an effect on local revenue of  98.13% and 1.87% are contributions from other variables not discussed in this study.

This will system has been running since ancient times, not only the Islamic religion regulates it, but every community has an understanding of wills. A will is a gift of property from a person to another person or to several people whose implementation is after the person's death. The type of research used is library research, because the study is focused on library materials by tracing and examining academic standard literature. Methods of data collection in the form of books, journals, and Islamic law compilation regulations (KHI). The results of the study show that Syafiiyah's legal view of wills applies to anyone who is not an heir. However, there are limitations to giving the will. Where, a person is only entitled to bequeath a small portion of his property. This is intended so that the will does not harm the heirs left behind. Meanwhile, the pillars in the will in the view of fiwih Syafiiyah are the person who inherits, the person who is inherited, the will and the presence of sighar or consent qabul. Whereas the will according to positive law states that the existence of article 195 of the Compilation of Islamic Law (KHI) can be realized in the current Indonesian context because in general the existence of the Compilation of Islamic Law (KHI) includes article 195.