The Development of Apparatus Technical Competence at Gorontalo Provincial Goverment

The purpose of this study is: describes how the development of apparatus technical competence at the Provincial Government Gorontalo. This study used a qualitative approach with descriptive. The data source of this research are primary and secondary data were collected through interviews and documents. Data analysis used the interactive model analysis Miles & Huberman. These results indicate: Each apparatus has the right and opportunity to develop competence and should be evaluated by authorities and used as a basis for the appointment in the office and career development for personnel. One of the competencies that must be owned by the apparatus is technical competence. Implementation of the development of technical competence is not limited to general competence, administrative and management but should be implemented fully, including substantive. Development of technical competence can use technical competency development scheme based on the competency-based management.

The Influence of Institutional Ownership, Profitability and Size of The Company on Debt Policy

This study discusses institutional ownership, profitability and company size that can influence debt policy. The purpose of this study is (1) To find out whether Institutional Ownership influences the Debt Policy (2) To find out whether Profitability influences the Debt Policy (3) To find out whether Company Size influences the Debt Policy. Research This paper uses a type of research that replicates development. This research includes Explanatory Research. This study took samples from the population using the sampling technique. By using two types of variables, namely Dependent Variable (dependent variable) and independent variable (independent variable). The results of this study are that institutional ownership does not significantly influence debt policy, profitability has a significant effect on debt policy, company size variables have a significant effect on debt policy.

The Effect of Leadership Style and Work Environment on the Performance of Stationary Pump Operators in the Water Resources Office of West Jakarta City Administration

The purpose of this study was to determine the effect of leadership style and work environment on the performance of stationary pump operators in the water resources department of West Jakarta city administration. The method used is descriptive method with an associative approach. The sampling technique used is proportional random sampling population of 250 employes sample of 71 respondents. Data analysis used regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing, using SPSS Version 24 software. The results obtained leadership style (X1) and work environment (X2) have a positive and significant effect on employee performance (Y) with a regression equation Y = 11,128 + 0,339X1 + 0,392X2. Correlation value obtained at 0.695 means that the independent variable with the dependent variable has a strong influence with a coefficient of determination of 48.3% while the remaining 51.7% is influenced by other factors. Hypothesis testing obtained value (31,716> 3,130), it was also strengthened with a probability of significance of 0,000 <0.05. This means H0 is rejected and H3 is accepted. This means that there is a positive and significant influence between leadership style and work environment on employee performance in the West Jakarta City Water Resources Administration Office.

Structure and Values in Bukoba Panglimo Awang Tradition Pasir Pengaraian Society

Koba Panglimo Awang is one of traditions in Pasir Pengaraian, Rokan Hulu. Which is, the existence of this tradition has begun to diminish its interest and inheritance. For this reason, research is needed. To examine more deeply about koba Panglimo Awang. The purpose of this study was to describe the structure and values of education contained in Koba Panglimo Awang. Data collection is done through two stages. The first stage is the recording of Bukoba oral literature. Informant's speech about Bukoba's oral literature is recorded using a recording device. The second stage is collecting data about the storytelling environment and analyzing the recorded data. The results of this study indicate that First, the structure in Koba Panglimo Awang is there, theme, characterization, plot, setting and message. Second, the educational values contained in Koba Panglimo Awang are religious values, such as sincere, and grateful and moral values.

Vat Electronic Invoice Efficiency To Increase Entrepreneurs Compliance

This study aims to analyze the efficiency of the application of PPN e-Invoice to the compliance of Taxable Entrepreneurs (PKP) registered at KPP Pratama Madiun. This type of research includes qualitative research with exploratory methods. Data sources in the form of primary data obtained from interviews with Taxable Entrepreneurs (PKP) and Tax Officers. Analysis of data in research using exploratory analysis methods. The results showed that the application of e-Invoices by PKP registered in the scope of KPP Pratama Madiun had been efficiently realized in saving time making VAT invoices, saving manpower and time because the delivery/reporting of e-Invoices could be done in realtime via the internet network, accurate because e- Invoices do not allow creating invalid or invalid tax invoices, data security and confidentiality are guaranteed, save costs due to paperless e-Invoices, save archival storage space, and easily create VAT invoices and VAT e-SPTs. Thus the efficiency of the application of this VAT e-Invoice will impact the compliance of Taxable Entrepreneurs in carrying out their tax obligations.

Science Teachers’ Successes and Challenges in Implementing Lesson Study in Junior High Schools in Fukuyama City, Japan

This paper examines the advantages and disadvantages of Lesson Study among junior high school science teachers in Fukuyama City, Hiroshima, Japan. Using the descriptive-survey research design to the two groups (young teachers and veteran teachers) of all the junior high school science teachers in Fukuyama City, assessment on the successes and challenges on Lesson Study was carried out. A survey questionnaire was used to assess the three categories namely professional development, administrative support, and team cooperation among the teachers, in the implementation of Lesson Study and the deep views and opinions were probed using open-ended questions. Using the Average Weighted Mean, it was found out that science teachers achieved successes or advantages in terms of professional development, administrative support, and team cooperation. However, the challenge faced by teachers in the implementation of Lesson Study is the availability of time and the category on students’ attitude was perceived as neutral which is neither advantageous nor disadvantageous in the implementation of Lesson Study. The t-test of independent means made on the relevant data of the two groups bears no significant difference. This implies that young teachers or those with teaching experience of less than 10 years and veteran teachers or those with teaching experience of 10 years and above are of equal variances in terms of their successes and challenges in Lesson Study. Lesson Study should be promoted and implemented regularly in all schools at all levels from Elementary to College. Further similar study on a bigger scale could be conducted to establish the reliability of the study.

The Influence of Institutional Ownership, Profitability and Size of The Company on Debt Policy

This study discusses institutional ownership, profitability and company size that can influence debt policy. The purpose of this study is (1) To find out whether Institutional Ownership influences the Debt Policy (2) To find out whether Profitability influences the Debt Policy (3) To find out whether Company Size influences the Debt Policy. Research This paper uses a type of research that replicates development. This research includes Explanatory Research. This study took samples from the population using the sampling technique. By using two types of variables, namely Dependent Variable (dependent variable) and independent variable (independent variable). The results of this study are that institutional ownership does not significantly influence debt policy, profitability has a significant effect on debt policy, company size variables have a significant effect on debt policy

The Development of Students Interest with Special Needs through Entrepreneurship Based Career Counseling in SLB Negeri 1 Kota Makassar

Students with special needs, specifically as an integral part of normal students in general, has the potential to be developed in digital/on line based entrepreneurship in the era of four point zero, for example buying and selling transaction: foods, drinks, cloths, and all human needs. Students with special needs who can be trained in on line base entrepreneurship are deaf students who can still be assisted by hearing aids and deaf students who have normal thinking intelligence. Therefore, it is very urgent to develop the “Da’wah-Based Career Counseling Guidance Package”. The approach and type of this research is descriptive (quantitative and qualitative) and development. Data collection techniques are questionnaire and package assessment format. The purpose of this study is to: (1) produce a preaching-based career counseling guidance package (PBKKD) based on the Qur’an, (2) determine the effect of PBKKD applications in developing entrepreneurial interest of students with special need in SLBN 1 Makassar and PBKKD that has been developed through 7 stages as an initial stage of the procedures for developing the PBKKD, then the testing phase of the PBKKD tool, and the PBKKD experimentation. The result of the PBKKD experiment show that the PBKKD application could develop entrepreneurial interest of students with special needs.

Public Governance and Financial Performance of Indonesian Local Governments: Evidence from Multiple Stakeholder Perspectives

This study aims to examine the effect of public governance implementation, that is explained by 4 variables namely transparency, accountability, legal culture, and public participation on the financial performance of local governments in Indonesia. The private governance research model was adopted in this research to test its effect on performance. A total of 34 regional governments (provincial governments) in Indonesia were used as the object of this research. Moreover, local government transparency is measured by e-governance, local government accountability is measured using audit opinion from the Audit Board of Indonesia, while corruption perception index is used as the indicator of legal culture, public participation represented by the number of latest electoral voters, and local government revenue year 2018 as a proxy for regional financial performance. An analysis of regression is presented by using Eviews version 9 software. The results of the study show that transparency, legal culture and public participation has significant effects on local government revenue. Whereas, accountability does not effect on the financial performance of Indonesian local government.

The Economic Contribution of Solo Sekaten Festival by Means of Tourist Spending

This quantitative research This research aimed to investigate whether tourist spending of Sekatenfestival has its economic contribution to local area. Two hundred thirty-four questionnaires on visitor profile, trip characteristics, visitor experience, also trip segments and spending, were distributed to and collected from Sekaten visitors. This study concludes that Sekaten has economic contribution to the economy of Solo through visitor spending. Visitor spending especially for shoping, food and baverage and lodging. Important findings are that the spending of visitor overnight trips is greater than day trips.