The purpose of this study was to explained the management and conformity of the report with PSAK No. 45 and the accountability and transparency of the financial statements of the Al-Maun Orphanage. This research used descriptive qualitative research. The results showed that financial management was still relatively simple, because it came from infaq, sodaqoh and regular donors. According to the contract between the donor and the orphanage, the financial statements were also not in accordance with PSAK No. 45, because the financial statements only limited to cash income and expenditure, besides that they were not yet classified as accountable, due to the lack of understanding of the orphanage manager about financial management, but it is classified as simple transparent, because the financial statements of the orphanage were only given to those who want to know about the financial statements at the orphanage.

The financial condition of MSME actors before and during the Covid-19 pandemi is expected to affect the compliance of MSME actors in paying taxes. The purpose of this study was to determine the implications of the financial condition of MSMEs before and during the Covid-19 pandemi on MSME taxpayer compliance in Tlogomas Village, Lowokwaru District, Malang City. The sample with criteria and Slovin formula test obtained at least 32 respondents. The results of the data normality distribution test using the Shapiro Wilk Test showed the value of each financial data before and during the Covid19 pandemi was 0.024 and 0.025 (below 0.05). Furthermore, the results of the normality test of MSME taxpayer compliance data before and during the Covid-19 pandemi were 0.000 and 0.000 (below 0.05). The results of the Wilcoxon Signed Ranks Test show that there is a significant difference between financial conditions, which is 0.000 (below 0.05), meanwhile, the value of the Wilcoxon Signed Ranks Test for taxpayer compliance was 0.003 (below 0.05). Thus, it can be concluded that: (1) The stable financial condition of MSME actors before the Covid-19 pandemi tends to increase MSME actors' compliance in paying taxes. (2) The unstable financial condition of MSME actors during the Covid-19 pandemi tends to reduce MSME taxpayer compliance in fulfilling their tax obligations

This study aims to determined how organizational culture can increase employee job satisfaction. In compiling this paper, the literature study method was used by conducting a literature review obtained from journals, books, and research. The results of the paper concluded that organizational culture in a company can affect the level of job satisfaction of an employee. The reason was because organizational culture can shape employee behavior in accordance with the company's wishes, so that the presence of an employee in the company can be felt by the company's leadership. Organizational culture in a company must be built on the basis of fulfilling the interests of the company and employees, so that employees have job satisfaction, and can provided their potential to the maximum in accordance with the wishes of the company

The purpose of this study was to evaluate several factors that hinder business growth, included capital constraints, quality of human resources, marketing capabilities, access to information, and partnerships in Surabaya. Respondents in this study were traditional micro snack entrepreneurs that used purposive sampling instrument like a Likert scale. In this study, the data analysis was used multiple linear regression. The findings in this study were the variables of capital, quality of human resources, marketing ability, access to information, and partnerships did not affect business growth. However, partially the capital variable did not have a significant effect on the growth of micro-businesses, while the variable of marketing ability increases negatively on the growth of micro-businesses, however, consumers can buy directly by visiting the business premises. The variable access to information has a significant and most dominant effect on business growth with a regression coefficient is 1.603 with a significance level of 0.013. The partnership variable has a significant effect on the growth of micro-businesses. In the development of MSME businesses, the presence of partners was very helpful and increased business growth

The institutions or organizations wanted to get their employee’s work satisfaction at the highest level so that it would make a good impact on the result and goals themselves. The objective of this research was to analyze the effect of salary, remuneration, and training on the job satisfaction of non-public employees at the head office of Universitas Brawijaya during the pandemic. This research method was a quantitative approach with number sample of this study was 53 respondents to non-public employees using the non-probability sampling technique with accidental sampling, the analysis used multiple linear analysis techniques. The result showed that salary (X1) and remuneration (X2) have the most significant effect, but it’s opposite to the training (X3). In conclusion, the three points above give simultaneous effect to the non-public employees’ satisfaction

Bencana dipahami sebagai peristiwa disebabkan oleh alam atau manusia yang membahayakan kehidupan dan penghidupan seseorang. Merujuk pada akibat yang ditimbulkan, seharusnya padangan mengenai bencana dapat diperluas menjadi segala faktor yang dapat menimbulkan akibat kerugian harta dan jiwa sebagaimana dijelaskan. Sehingga, kita dapat melihat faktor lain baik fisik maupun non fisik sebagai potensi bencana. Salah satu contohnya adalah bencana kesehatan akibat adanya polutan biotik (Bakteri, Jamur, Virus, dll), dalam hal ini pandemi COVIS-19.
Bencana sendiri memiliki dampak yang berbeda antara perempuan dan laki-laki yang disebabkan oleh peran dan tanggungjawab yang berbeda. Tidak adanya bekal pengetahuan dan keterampilan dasar mengenai kesiapsiagaan bencana alam dan kesehatan menjadi salah satu penyebab keterbatasan perempuan dalam upaya menyelamatkan diri dan keluarga dalam situasi bencana dan wabah. Solusinya yaitu penguatan kapasitas untuk manajemen resiko bencana dan wabah penyakit pada perempuan perlu dilakukan.
Produk dari penelitian ini adalah pengembangan instrumen yang berupa modul informasi pengetahuan dasar COVID-19 beserta tabel cecklist wabah Pandemi COVID-19 yang berfungsi sebagai alat bantu dan panduan mitigasi Wabah COVID-19 dalam keluarga. Instrumen ini merupakan salah satu langkah pembangunan sumber daya manusia (Human Resourch) khususnya pada bidang ketahanan terhadap bencana dan wabah penyakit.

Flourishing is a subjective experience when positive emotion, engagement, positive relationships, meaning and accomplishment combine effectively (Seligman, 2011). Previous research found that engagement is not related to artistic activity (D'raven & Pasha-Zaidi, 2016), even though painting is an artistic experience with a sense of emotion, happiness, etc. (Winarno & Aryanto, 2016). The Association of Mouth and Foot Painting Artists (AMFPA) is an international association of painters with physical disabilities in which painters do not have hands and therefore rely on their mouths or feet when painting. This study aims to describe the flourishing of painters with physical disabilities who [the] are members of AMFPA. The method used in this research is a qualitative method with a phenomenological approach to capture the phenomena experienced by the participants as closely as possible (Smith, 2009). Interviews by telephone (conducted during the Covid-19 pandemic situation) and limited observation were carried out on 3 participants (male, aged 41-54 years) during March - November 2020, only once. Each interview session lasts 90-120 minutes by telephone. The validity of the data was tested using data triangulation, namely interviewing the significant other (Bachri, 2010), such as spouse, siblings and co-workers of the participants. The results of this study indicate that one of the elements of flourishing, namely engagement, is also experienced by painters with physical disabilities. Other findings show that the different backgrounds and experiences of each painter can have an impact on their flourishing experiences.

Millennium era has been marked off by the horrific alert of the human extermination one of which is in the cutthroat tragedy of 09/11 in 2001, Indonesia is no exception. The series of terrorist attacks and suicide bombings that have recurred almost every year since 2000 behooves the Indonesian stakeholders to giving their very eyes on the roots of the problem. In Karen Armstrong’s viewpoint, the savagery of that extremist attack that slay thousands of people has nothing to do with religion alone, but dominantly also with economic cliff and political havoc in both national and global level. But she also calls to mind that it does not mean that religion has nothing to do with any barbarous acts. The atrocities in the name of religious motives in some aspects are convincingly the constant implications of the imparity of political economy. Terrorism and the similar acts of villainy instigated by the religious ideology are like “rotting fruit” of its main tree, fundamentalism. Fundamentalism is categorized as one of the huge challenges Indonesia has been facing along the post-Reform era. This article examines the problem of the absence of social justice and multidimensional approach of development at all level as the backbones and the determining factors of the emersion of the Indonesian fundamentalism.
 

Artikel ini bertujuan untuk menganalisis penguatan modal sosial masyarakat Kelurahan Kumpulrejo Kota Salatiga menghadapi Pandemi Covid-19 menggunakan konsep modal sosial yaitu kepercayaan, norma, jejaring. Metode penelitian deskriptif kualitatif dengan pengumpulan data wawancara dan terjun ke lapangan. Munculnya gerakan Lumbung Tulung Tinulung dilandasi oleh nilai-nilai kehidupan yang disepakati bersama dan berkembang di dalam masyarakat Kumpulrejo, yaitu kepedulian terhadap lingkungan sekitar. Hasil penelitian yaitu kepercayaan sebagai salah satu unsur dalam modal sosial menjadi unsur fundamental dalam membangun dan memperkuat program Lumbung Tulung Tinulung. Norma sebagai salah satu modal sosial ditandai dengan adanya nilai-nilai dasar dalam masyarakat Kumpulrejo yang menjadi pengikat baik internal maupun eksternal. Jejaring sebagai salah satu unsur modal sosial dilihat dari penguatan peran Lumbung Tulung Tinulung tidak hanya sebagai tempat mengumpulkan dan menyalurkan bahan pangan menjadi sebuah program dan gerakan yang mampu mengedukasi masyarakat maupun membangun dan membina jejaring antar aktor. Kesimpulan berdirinya Lumbung Tulung Tinulung merupakan salah satu langkah dalam rangka membangun ketahanan masyarakat Kelurahan Kumpulrejo dalam menghadapi pandemi Covid-19 berdasarkan konsep modal sosial.

Kabupaten Malang sedang berbenah diri untuk membangun image sebagai kabupaten yang memiliki destinasi wisata terbaik di Jawa Timur. Salah satu destinasi wisata baru yang sedang dibangaun adalah Bale Rakyat Pamotan di Desa Pamotan Kecamatan Dampit. Komunitas Bale Rakyat Pamotan lahir atas inisiatif warga masyarakat Desa Pamotan yang ingin mengeksplorasi desninasi wisata di Desa Pamotan yang jumlahnya sangat banyak. Seperti pemandangan terasering sawah yang menyerupai Ubud Bali, sungai yang begitu jernih dan alami, kelompok kesenian yang begitu banyak dan rumah warga yang unik cocok untuk homestay. Pada bulan Oktober tahun 2019 Komunitas Bale Rakyat Pamotan telah berhasil menyelenggarakan festival budaya yang dihadiri oleh wisatawan domestik dan mancanegara. Salah satu persoalan yang muncul saat wisatawan mancanegara berkunjung adalah kemampuan komunikasi warga Pamotan yang sangat rendah. Warga Pamotan tidak bisa melayani tamu asing dengan baik karena tidak mampu berbahasa Inggris. Untuk menjawab persoalan ini, Tim Abdimas Universitas Ma Chung membuat program pengabdian masyarakat melalui LPPM Universitas Ma Chung. Hasil dari pengabdian ini adalah: 1) Pelatihan bahasa Inggris bagi warga Pamotan dengan metode workshop, dan 2) Pembuatan modul Percakapan Bahasa Inggris sehari-hari untuk buku pegangan warga Pamotan.
Kata-kata kunci: Bale Rakyat Pamotan, FGD, Modul Percakapan Bahasa Inggris, Workshop