Penelitian ini bertujuan untuk: 1) mengetahui dan menganalisis mengetahui pengaruh promosi terhadap keputusan pembelian sepeda motor Yamaha pada PT. Sukses Motor Majene, 2) mengetahui dan menganalisis pengaruh lokasi terhadap keputusan pembelian sepeda motor Yamaha pada PT. Darma Sukses Motor Majene dan 3) untuk mengetahui manakah yang lebih dominan mempengaruhi antara promosi dan lokasi terhadap keputusan pembelian sepeda motor Yamaha pada PT. Darma Sukses Motor Majene. Jenis penelitian adalah penelitian kuantitatif dengan populasi seluruh konsumen PT. Darma Sukses Motor Majene dan sampel ditarik menggunakan metode non probability sampling sehingga jumlah minimal sampel yang digunakan adalah 50 orang. Hasil penelitian menunjukkan bahwa: 1) promosi berpengaruh positif dan signifikan terhadap keputusan pembelian responden pada PT. Darma Sukses Majene, 2) lokasi berpengaruh positif dan signifikan terhadap keputusan pembelian responden pada PT. Darma Sukses Majene dan 3) promosi dan lokasi memiliki pengaruh secara simultan atau secara bersama-sama terhadap keputusan pembelian responden pada PT. Darma Sukses Majene.

Masa pandemi Covid-19 belum berakhir. Berbagai kebijakan telah dipersiapkan pemerintah. Program indonesia pintar,  program guru penggerak, dan asesmen kompetensi minimal adalah beberapa kebijakan yang dipersiapkan pemerintah. Guru yang mengajar di wilayah pelosok dikenakan biaya sewa rumah dinas dan akan menjadi masalah bagi guru tersebut. Guru yang bekerja di daerah pedesaan telah merangkap posisi sebagai guru pengajar dan kepala sekolah. Guru yang sudah melanggar protokol kesehatan Covid-19 telah dipanggil dan diberi sanksi oleh pemerintah daerah. Tuntutan perkembangan teknologi harus dihadapi guru supaya guru dapat mengajar dengan menggunakan teknologi yang lebih canggih. Penelitian ini dilaksanakan dengan cara mencari berbagai bahan pustaka. Data dikumpulkan dengan mengumpulkan berbagai artikel penelitian. Analisis data yang telah dilakukan yaitu reduksi data, penyajian data, dan verifikasi data. Ada 4 bidang yang harus dihadapi guru dengan bijak pada masa pandemi ini. Ada 4 hal yang menjadi titik fokus dalam kajian bidang pendidikan. Pemerataan pendidikan harus dilakukan guru. Mutu pendidikan harus ditingkatkan guru. Relevansi pendidikan harus diperbaiki guru. Pendidikan harus dikelola guru dengan baik. Persoalan bidang ekonomi setelah diberlakukannya PSBB adalah persoalan pendapatan keuangan guru. Bantuan yang diberikan untuk guru dalam membantu ekonominya adalah tunjangan profesi guru. Masalah kesehatan yang dialami guru yang berkaitan dengan pandemi ini harus segera diselesaikan karena guru adalah pilar utama bagi bangsa. Vaksinansi Covid-19 bagi guru adalah salah satu upaya yang diberikan untuk menangani kesehatan guru. Penguasaan teknologi yang dimiliki guru adalah sebuah kewajiban yang harus dilaksanakan pada masa pandemi Covid-19. Aplikasi pembelajaran whatsapp dan zoom sudah digunakan guru di dunia pendidikan.

The Government's goal to make Indonesia an Maritime Country must be supported by all elements of society, especially is from the education sector. As one of the maritime education institutions to improve competent human resources in its field, it needs training and supporting facilities and infrastructure. One way to increase competence is to supply cadets with capabilities in the field of operation and maintenance of ship machining. Synchronous generator is one of the important components in ship machining. Therefore, the ability to operate and maintain generators is absolutely necessary for cadets in the world of work. Standard selection of generator in the Shipbuilding Laboratory follows Government standards through the Ministry of Transportation Regulations. To choose the best electricity generator, a special method is needed. The solution to this problem is the use of the Analytical Network Process (ANP) to determine synchronous generators that meet the quality standards and specifications of stakeholders.By implementing ANP, the synchronous generator is obtained according to quality standards with the specifications desired by stakeholders. In applying ANP, weighting is based on criteria, namely: durability, maintenance, spare parts, specifications and price. Then obtained an electric generator with appropriate quality standards and specifications.Results of data processing using the ANP method obtained electical generator alternative selection with each weight is adalah CUMMINS GFS-C30KW 41,6 %, HARTECH HT35Y 33,9 %, and CATERPILLAR C2.2 24,5 %.

Tren digital informasi saat ini sudah berkembang ke berbagai aspek, dari aspek sosial, aspek politik hingga aspek ekonomi. Aspek ekonomi ini sudah dibuktikan dengan keberadaan Financial Technology (Fintech) yang berkembang pesat saat ini. Fintech saat ini juga sudah menjalar ke inklusi keuangan dalam perkembangan sehingga saat ini perkembangan fintech di inklusi keuangan sudah sangat pesat seperti ditandai kemunculan mobile banking. Keberadaan inklusi keuangan ini diharapkan mampu mempengaruhi perilaku keuangan seluruh elemen masyarakat khususnya UKM dalam mengambil keputusan, hal ini lah yang menjadi topik pembahasan penelitian ini. Penelitian ini menggunakan metode literatur review dan analisis deskriptif. Tujuan penulisan artikel ini ialah untuk mereview kembali peran inklusi keuangan berbasis fintech dan perilaku keuangan bagi UKM dengan berdasarkan penelitian-penelitian sebelumnya yang sudah dilakukan.

Return on Equity Ratio yang biasanya disingkat dengan ROE adalah rasio profitabilitas yang mengukur kemampuan perusahaan untuk menghasilkan laba dari investasi pemegang saham di perusahaan tersebut Return on assets (ROA) adalah rasio profitabilitas yang mengukur kemampuan perusahaan menghasilkan laba dari penggunaan seluruh sumber daya atau aset yang dimilikinya. Economic Value Added adalah metode manajemen keuangan untuk mengukur laba ekonomi dalam suatu perusahaan yang menyatakan bahwa kesejahteraan hanya dapat tercipta manakala perusahaan mampu memenuhi semua biaya operasi dan biaya modal. Kinerja keuangan adalah prestasi keuangan yang tergambar dalam laporan keuangan Perusahaan yaitu neraca, laba-rugi, dan kinerja keuangan menggambarkan usaha Perusahaan (operation income).
            Rumusan masalah dalam penelitian ini antara lain:  Bagaimana perhitungan Return On Equity (ROE) Untuk Mengukur Kinerja Keuangan pada Perusahaan PDAM Kabupaten Majene, Bagaimana perhitungan Return On Asset (ROA) Untuk Mengukur Kinerja Keuangan pada Perusahaan PDAM Kabupaten Majene, Bagaimana perhitungan EVA (Economic Value Added) Untuk Mengukur Kinerja Keuangan pada Perusahaan PDAM Kabupaten Majene.
            Hasil kesimpulan sebagai berikut : ROE (Return On Equity) berpengaruh terhadap Kinerja Keuangan pada  Kantor PDAM Kabupaten Majene dengan nilai  angka-angka nilai rasio sebesar 6,23%, ROA (Return On Assets) berpengaruh terhadap Kinerja Keuangan pada  Kantor PDAM Kabupaten Majene dengan untuk mengukur kinerja nilai persentase terendah sebesar 5,77%, EVA (Economic Value Added) berpengaruh terhadap Kinerja Keuangan pada Kantor PDAM Kabupaten Majene nilai persentase tertinggi sebesar 22,7%.

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report

This study aims to examine and partially analyze the effect of leadership, motivation and work discipline on the performance of the Barru District Fisheries Service Employees. To test and analyze the joint influence of leadership, motivation and work discipline on the performance of the Fisheries Service Office of Barru Regency. This study used two approaches, namely descriptive and explanatory approaches. Data collection methods used are questionnaires and document studies. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of the study show that: 1) Partially indicate that the leadership variable has a dominant effect on employee performance, this indicates that the higher the leadership, the higher the employee performance at the Fisheries Service Office of Barru Regency. 2) Partially shows that the motivation variable has an effect on employee performance, this shows that the better the motivation that is followed will further improve the performance of the employees at the Fisheries Service of Barru Regency. 3) Partially shows that the work discipline variable has an effect on employee performance, this shows that the better work discipline, the better the performance of employees at the Fisheries Service of Barru Regency. And 4) Simultaneously shows that the variables of Leadership, Motivation and Work Discipline have an effect on employee performance, which means that an increase in Leadership, Motivation and Work Discipline will affect the increase in employee performance at the Fisheries Service Office of Barru Regency by 84.4%
 

This study aims to determine the inhibiting factors on service quality in the Development, Safety, and Enforcement (PKP) at the Makassar City Transportation Service. The type of research used in this study was qualitative descriptive data using quantitative data. The research findings are that there are several factors that become obstacles in the quality of Services for Development, Safety and Enforcement (PKP) at the Makassar City Transportation Service, including; Law Enforcers or Officers have not been alert in carrying out services, public awareness is still low, and facilities and infrastructure are not yet adequate.

Mantras in some traditions and cultures are closely related to the values of spirituality and religiosity. Mantras can be used as a vehicle to pray and desire in the hope that they can be granted by God. Asihan becomes one type of mantra that has the function of getting the affection of the intended person. Asihan has magical powers that are suggestive that make spell pronunciation have charisma and the power to attract the attention of others. This article aims to describe the structure, context of speech, creation process, and function of the asihan. The method used in this article is descriptive-qualitative by placing text analysis as the object of research. In addition, it is also analyzed the context of mantra speech related to the practice that is a condition of obtaining the power of the mantra. The results showed that the structure of the mantra of asihan from the use of language, compounds, and themes with isotopic analysis has a relationship with the form of belief in God. Meanwhile, the context of speech and the process of creation describes the process of pronouncing mantras and practices that must be fulfilled by spell pronunciation, while the function shows the functional usefulness of mantras by spell pronunciation. 

In conducting research, using descriptive methods, where the sources and types of data used are quantitative data and qualitative data. The research design used by the author is a primary data research design and a secondary data research design. The data collection technique used is a field research technique which includes interviews and observations, while a library research technique includes data collection techniques by studying, reviewing and understanding existing data sources. in several books related to the research.
In the presentation of the raw material inventory report still using manual recording using inventory cards and Microsoft Office Excel 2003 software, then the new information system will be used to create a system that includes making DFD, ERD, Normalization, context diagrams and physical design, namely output design and databases.
From the results of the study, it can be concluded that the existing system in CV. Adi Sejahtera Bandung there are several weaknesses, the system for recording transactions in and out of raw materials that is run manually is still not efficient, the occurrence of errors and the slow sales process is due to the slowness in receiving information on goods at this company. The author suggests using a computerized raw material inventory information system to help management control inventory transactions by improving the information structure in reports and making standardized reports to make work efficient and effective.