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.

This study aims to describe the procedure for managing incoming and outgoing mail in the General and Personnel section. The type of research used is descriptive qualitative, namely the author describes the results of observations, interviews, documentation and analyzes the data obtained in the field. The author of this final project is the result of research conducted from May to June 2020. The results showed that the process of managing incoming and outgoing letters in the general and staffing section, namely incoming mail, starts from receiving letters, scheduling letters, directing letters, storing letters. While the outgoing letter starts from drafting the letter, approval of the letter concept, typing the concept, giving the coordination stamp, signing the letter, recording the letter, storing the letter. The procedure for managing letters at the education office is running optimally.

The management of traditional markets has the potential to create and expand employment opportunities,specially  for workers who lack adequate skills and expertise to work in the formal sector due to their low level of  education,and as a place of business, small traders have many strategic values. both from an economic and socio-cultural perspective. The purpose of this study was to determine market management in Gowa Regency, especially the Sungguminasa people's market. The method used in this research is descriptive qualitative. The analysis in this study uses the theory proposed by Henry Fayol with the dimensions of planning,organizing,commanding,koordinating, controlling. The results showed that the lack of optimal supervision and firmness of the officers regarding the collection of market levies on kiosks and stalls, inadequate facilities and infrastructure, as well as the condition of the narrow market land resulted in street vendors not being accommodated. Lack of ineffective placement personnel became an inhibiting factor in socialization process to traders. The researcher's suggestion is that the Gowa Regency Industry and Trade Department should fix the market effectively and efficiently and increase market optimization, it is necessary to take steps to improve the quality and quantity of human resources and other supporting resources, so that traders are placed in appropriate places and it is hoped that the Gowa Regency Industry and Trade Department will pay more attention to the facilities provided. is around the market 

In human development, it is often characterized as a developmental milestone where new behaviors emerge and are increasingly complex as the stages of development appear in this modern era. Development does notoccur at a constant pace. A relatively fast growth (spurt) can be interspersed with slow growth (plateau).Some scholars use such uneven patterns of growth and change as evidence of qualitatively different periods of development. From the results of the study found 3 factors that have the potential to affect the development of each child's reasoning,namely; Hereditary factors (heredity), environmental factors, heredity and environmental factors that interact to form behavior. The characteristics inherited by each child have a sensitive period, namely when children are active and motivated learners and when children construct their knowledge based on experience. In implanting physical and cognitive devices there is thought and language becoming increasingly interdependent; As thought and language begin to fuse, children often talk to themselves which is known as self-talk. Self-talk has an important function in cognitive development: By talking to themselves, children learn to guide and direct their own behavior in the process of performing difficult tasks and performing complex maneuvers_just as adults guide them.