Bimbingan dan Konseling merupakan bagian integral dari pendidikan, baik itu pendidikan disekolah maupun diluar sekolah. Pada dasarnya, Bimbingan dan Konseling lebih banyak dijumpai dan dikenali di satuan pendidikan formal. Namun, seharusnya pendidikan informal juga membutuhkan layanan Bimbingan dan Konseling. Pada pendidikan informal sudah di implementasi layanan bimbingan dan konseling di MDA Jihadul Muhtadin yang berlokasi di Jorong Koto Tinggi Nagari Surian kab. Solok. Tujuan dari penelitian ini adalah untuk melihat bagaimana implementasi bimbingan dan konseling di pendidikan informal seperti MDA. Selain itu, juga untuk melihat perencanaan, pelaksanaan, dan evaluasi layanan bimbingan dan konseling. Jenis penelitian ini adalah kualitatif dekskriptif. Instrumen yang digunakan untuk mengumpulkan data adalah observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi layanan BK di MDA Jihadul Muhtadin berjalan sesuai dengan yang direncanakan dan diharapkan. BK yang diterapkan merupakan BK komprehensif. Tantangan dalam implementasi BK di MDA ini adalah materi layanan yang akan dipersiapkan harus benar-benar disesuaikan dengan kebutuhan santriwan dan santriwati dan harus menarik. Adapun hambatan yang dirasakan dalam implementasi BK di MDA adalah kurangnya SDM atau guru BK disana.

This study aims to determine the effect of work stress and personality on work productivity at KEMENAKERTRANS financial staff and female norms. The method of analysis used in this study is by multiple linier regression analysis method. Population used in this research is 200 employees KEMENAKERTRANS with sample 54 because only take at part of finance and part of woman norm, by using Random Sampling method. Data processing technique using partial test method (t-test) and simultaneous significant test (f-test). The results obtained in this study indicate that partially work stress and work productivity have no (negative), partially personality and work productivity have positive effect, and that work stress and personality simultaneously have positive and significant effect to work productivity.

This review plans to decide the impact of spending plan interest, work significant data, lucidity of spending plan objectives and financial plan accentuation to monetary leeway. The populace utilized in this review is the Regional Device Organization (OPD). In light of information acquired from the Official Site, there are 30 OPD that comprise of Dinas, Badan, Kecamatan workplaces and Inspectorates. The examining technique utilized in this review is the soaked example strategy. The quantity of examination tests is 60 respondents (30 OPD). Information utilized as essential information acquired straightforwardly from the field or information obtained from witnesses got through surveys with the respondents and direct perceptions at the review site. This review utilizes different direct relapse examination with the SPSS 25 program. The outcomes showed that monetary cooperation affected monetary leeway with a critical worth of 0,000, work applicable data affected monetary leeway with a huge worth of 0.000, spending plan objective clearness affected monetary leeway with a huge worth of 0.000, spending plan accentuation have no impact on monetary leeway with a huge worth of 0.000.

This study aims to examine the relationship between R&D intensity and firm performance of the manufacturing company listed in Indonesia Stock Exchange (IDX) 2015-2017. The sample observation used were manufacturing companies listed on Kompas 100 Index 2015 to 2017 observations.  This data used was obtained from Badan Pusat Statistik and Indonesian Stock Exchange. The number of samples used is 65 manufacturing companies listed on Kompas 100 index. The technical analysis is linear regression, descriptive analysis and significant test. The result of this study is R&D intensity affects on the firm performance, while leverage, growth sales, and firm size as control variables. Based n t test only R&D intensity variable who have a significant effect on firm performance. The implication of this analysis we predict that R&D activities support stabilization in financial condition of the company. We welcome future studies the continue our reseacrh aboout the effect R&D activities on financial sustainability.

Kehadiran Artificial Intelligence (AI) di era revolusi industri 4.0 telah memberikan kemudahan dalam hal otomatisasi dan kontrol serta meningkatkan proses audit dengan efisien. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi auditor tentang kemudahan artificial intelligence dalam meningkatkan proses audit. Penelitian ini menggunakan teknik analisis data berupa studi literatur dengan pengumpulan data berupa literatur review yang dianalisis secara induktif. Hasil penelitian menunjukkan bahwa potensi keberadaan artificial intelligence dapat mempengaruhi persepsi dari perilaku auditor dalam peningkatan proses audit. Namun dalam menerapkan artificial intelligence pada proses audit, maka semakin banyak tantangan dan tanggung jawab yang dimiliki oleh auditor. Penulis berharap untuk memberikan gambaran terkait penerapan artificial intelligence yang dapat memudahkan auditor dalam melakukan proses audit.

ABSTRACT
The purpose of making this research journal is to conduct a business assessment of PT Garuda Indonesia (Persero) Tbk, namely evaluating and measuring the level of financial health of PT Garuda Indonesia (Persero) Tbk with indicators of liquidity ratios, solvency, activity and profitability. The research method used is library research, namely by studying relevant data from various sources. The author uses secondary data in the form of financial statements for 2017 to 2020. The analytical model used in this research is Cash Ratio, Current Ratio, Inventory Turnover, TATO, Collections Periods, ROE, ROI and Total Own Capital to Total Assets. Financial data is taken from the financial statements of PT Garuda Indonesia (Persero) Tbk in the form of Income Statement and Balance Sheet. The level of health is measured based on the Decree of the Minister of SOE No.Kep 100/MBU/2002 where PT Garuda Indonesia (Persero) Tbk is included in the Non-Infrastructure SOE. The results of this study indicate the indicator has decreased every year. So it can be concluded that PT Garuda Indonesia (Persero) Tbk has Unhealthy business and financial performance with CCC predicate in 2017 to 2019 and CC predicate in 2020.

This study aims to determine the effect of: 1) the tourism sector on poverty during the Covid-19 period. 2) The tourism sector to absorb labor during the Covid-19 period. The research method used is quantitative research. While the type used is associative research method which aims to determine the influence or relationship between two or more variables. The collection of data and information in this study used secondary data with a data collection method, namely time series (time series) over a period of three years 2018-2020. The results of this study indicate that there is a positive and significant influence between the tourism sector on poverty and the contribution of the influence given is 41.2%. This study also shows a positive and significant influence between the tourism sectors on employment with the contribution of the influence given that is equal to 82.7%. Meanwhile, based on the individual parameter significance test, it was obtained t count (3.711) > t table (2.132) on the Poverty variable, which means H0 was rejected and H1 was accepted, while in the Labor Absorption variable obtained t count (4.373) > t table (2.132), then H0 rejected and H1 accepted. So the conclusion in this study is that tourism has a significant effect on poverty and employment.

Komite audit merupakan komite yang memiliki tugas untuk membantu dewan pengawas dalam memastikan efektivitas sistem pengendalian internal dan efektivitas tugas auditor internal maupun auditor eksternal. Penelitian ini akan berfokus kepada “kenyamanan” yang diberikan auditor internal kepada komite audit. Metode dalam penelitian ini adalah menggunakan penelitian kualitatif dengan pendekatan studi literatur. Penelitian ini mengungkapkan bahwa kenyamanan yang diberikan kepada komite audit adalah pengetahuan dan kemampuan auditor internal mengenai tanggung jawabnya dalam pengendalian internal dan manajemen risiko.
Kata Kunci: Eksistensi Auditor Internal, Kenyamanan, Komite Audit

Tujuan penelitian ini adalah untuk menganalisis faktor yang mempengaruhi perusahaan dalam earning management. Dalam penelitian ini, menggunakan variabel independen yaitu free cash flow. Populasi pada penelitian ini adalah seluruh perusahaan BUMN pada sektor Industri Pengolahan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2018-2019. Sampel dalam penelitian ini ditentukan dengan purposive sampling sehingga didapat sebanyak 3 perusahaan selama 2 tahun. Teknik analisis pada penelitian ini adalah menggunakan analisis regresi linier sederhana dengan menggunakan alat bantu software SPSS 25. Berdasarkan hasil penelitian ini menunjukkan bahwa free cash flow secara simultan tidak berpengaruh yang signifikan terhadap manajemen laba.

Profitability is the ability of a company to obtain profits related to sales, total assets, or capital. This ratio is used to assess the company's ability to get the highest possible profit from the overall assets owned so that investors are interested in investing in the company. The purpose of this study was to determine the simultaneous and partial effect of liabilities and capital structure on profitability in the food and beverage sub-sector listed on the Indonesian stock exchange for the 2019-2020 period. The method used in this study is a quantitative method. The type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using company sample panel data for a period of two years so that 48 samples were obtained. This research uses panel data method using SPSS software. The results showed that partially liabilities had a significant effect on profitability and capital structure had a significant effect on profitability.