EFEKTIVITAS PROGRAM ALOKASI DANA DESA (ADD) DALAM PEMBERDAYAAN MASYARAKAT DI DESA LIANG ULU KECAMATAN KOTA BANGUN KABUPATEN KUTAI KARTANEGARA

In accordance with the guidelines for implementing village fund allocation (ADD) that one of the allocations for Village Fund Allocation is for village development costs, but the problem now is that development should not only be oriented towards physical development, but also need human resource development through community empowerment .This type of research used in this research is descriptive qualitative. Data collection techniques using in-depth interviews, documentation and observation. Based on the background that has been described, the authors propose a problem that is the center of attention in the research as follows: 1). How is the effectiveness of the village fund allocation program (ADD) in community empowerment in Liang Ulu Village, Kota Bangun District, Kutai Kartanegara Regency. 2). What are the supporting and inhibiting factors in community empowerment in Liang Ulu Village, Kota Bangun District, Kutai Kartanegara Regency. While the objectives of this study can be formulated as follows: 1) To find out and describe the effectiveness of the village fund allocation program (ADD) in Community Empowerment in Liang Ulu Village, Kota Bangun District, Kutai Kartanegara Regency. 2) To determine the supporting and inhibiting factors in community empowerment in Liang Ulu Village, Kota Bangun District, Kutai Kartanegara Regency.The results show that the effectiveness of the Village Fund Allocation program in Community Empowerment in Liang Ulu Village, Kota Bangun District, Kutai Kartanegara Regency is as follows: Achieving the effectiveness of the Village Fund Allocation Program (ADD) in community empowerment in Liang Ulu Village, Kota Bangun District, Kutai Kartanegara Regency in terms of achievement of goals has been running quite effectively. Because in its implementation the village government has made programs and policies for community empowerment in Liang Ulu Village, be it from business assistance activities such as making wheat crackers, or assistance from the poor, assistance in making fish trap ponds through BUMDes borrowing siampan, infrastructure development such as ironwood bridges connecting roads in riverbank areas with major roads that involve the village community, and training provided by the village government to its residents, such as sewing training, workshop training, fishery cultivation training and others.

PENGARUH PROGRAM DIALOG INTERAKTIF “HALO KALTIM” RADIO REPUBLIK INDONESIA TERHADAP TINGKAT KEPUASAN PENDENGAR

The growth of the mass media industry in recent years has shown increasingly tight competencies. At first there were only electronic media and print media such as radio, television and newspapers. But now there are online media via the Internet such as websites or web. The development of online media users in Indonesia makes print media, such as radio, should present the best breakthrough for the target audience, to survive in the future.This research is intended to examine the effect of the program quality "Halo Kaltim" to the listener's satisfaction at Radio Republik Indonesia Samarinda. The research was conducted using regression analysis techniques on 88 listeners of the Interactive Dialogue Program "Halo Kaltim".The results showed that program quality had a positive and significant effect on listener satisfaction. This shows that improve the program quality "Halo Kaltim" will increase the listener's satisfaction of the program "Halo Kaltim" Radio Republik Indonesia Samarinda.Radio Republik Indonesia Samarinda is expected to maintain the interactive dialogue program quality "Halo Kaltim" because it has a significant effect on listeners' satisfaction Interactive Dialogue Radio Program "Halo Kaltim" Radio Republik Indonesia Samarinda.

KREATIVITAS DAN INOVASI USAHA MELENIAL DUKUNG PEREKONOMIAN NEGARA DITENGAH PANDEMI COVID –19

The theme of melenial business management has a definition that is: managing or regulating human needs individually in particular and for society in general. Efforts to be inspired from contact, through the world of digital business and the Internet, in the midst of the covid-19 pandemic outbreak, with efforts and innovations and technological developments so that it will greatly support the country's economy. In the business world, the melenial generation is believed to bring change and become an economic power in particular in Indonesia and in developing countries in general. In addition to being active as Internet users, the current generation can also strengthen opportunities in times of crisis gelobal such as at this time, to earn income during the Covid-19 Pandemic as it is today.

ANALISIS KINERJA BADAN KEPEGAWAIAN PENDIDIKAN DAN PELATIHAN DALAM PELAKSANAAN KENAIKAN PANGKAT PEGAWAI NEGERI SIPIL DI WILAYAH KABUPATEN MAHAKAM ULU

The promotion in the Mahakam Ulu District Government even though it has been implemented in the area still seems to use bureaucratic tortuous and policies that make it difficult for Civil Servants to be promoted. The problems in this research is how the implementation of promotion and inhibition factors promotion through the adjustment of diploma in the Government of Mahakam Ulu Regency. Research Objective to know the process of implementation of promotion of Civil Servant for those who get a diploma in Government of Mahakam Ulu Regency. In order to research for the development of theory and concepts as well as inputs to related institutions regarding the promotion of the rank of Civil Servant who btained a diploma. The approach used is normative through literature and empirical study through direct field research and also free guided interviews to the authorities related to research to complement the existing data. The increase of the rank of civil servant in Mahakam Ulu District Government has a role in its duty and function to conduct the process of appointment promotion through diploma for Civil Servant which is within the Government of Mahakam Ulu Regency, whose administrative process is done by Regional Personnel Board of Mahakam Ulu Regency

SISTEM PELAYANAN BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA SAMARINDA

Baznas as a trusted amil zakat body because it is centralized and regulated by the government of the Republic of Indonesia and has a legal basis, namely Law No. 23 of 2011 and has standardization and professionalism. This has triggered Baznas to continue to implement a good prime service system, especially in managing and distributing zakat. This is implemented through a zakat service program that seeks to ensure that zakat can be collected from benefactors and muzzaki in a professional and prime manner. This is what muzzaki demands besides good service as well as professional governance. This type of research uses a qualitative approach. The subject of this research is the National Zakat Agency. Meanwhile, the object of research is the service system. Sources of data obtained by researchers are primary data in the form of interviews, observation and documentation and secondary data through library sources. The results of the research obtained are that the Samarinda City Baznas service system has a series of strategies and processes in zakat management starting from the process of zakat, infaq and sadaqah services, the collection and collection process, distribution programs, and improvement of human resources. The service system of Baznas Kota Samarinda is in accordance with the indicators of excellent service quality, namely transparency, accountability, conditionality, participation, equality of rights, and balance of rights and obligations

ANALISIS KUALITAS PELAYANAN PUBLIK DALAM MEMBERIKAN KEPUASAN KEPADA MASYARAKAT PADA PUSKESMAS LEMPAKE KOTA SAMARINDA

In Law Number 36 Year 2009 explains that health is a healthy, physical, mental, spiritual and social condition that enables everyone to live productively socially and economically. And it has also been established that everyone is entitled to health care. Therefore, every element of society, individuals, families, are entitled to health services and the government is responsible for declaring, arranging to organize and supervise health care equally and reachable by the community.The purpose of this research is to know the level of quality of Puskesmas service in Lempake Kota Samarinda area. the research approach used is quantitative, the unit of analysis in this study are individuals. With descriptive qualitative methods with data collection techniques through questionnaires to patients and direct survey to obtain the necessary data about how the quality of health services in Puskesmas.The result of the research on the quality of health service of Puskesmas in Lempake area of Samarinda City is measured by using 5 dimensions of public service quality namely Tangible Evidence, Reliability, Responsiveness, Assurance and Empathy. The service performed by Puskesmas Lempake Kota Samarinda has been effective because it has received good appraisal by the society based on the five assessment indicators used, this is indicated by the recapitulation of five indicators of service quality is already above 60%, it shows that the quality of health services provided is good

AUDIT MANAJEMEN ATAS PENGELOLAAN PIUTANG USAHA PADA PT. PELABUHAN INDONESIA IV (PERSERO) CABANG SAMARINDA

The purpose of this research is to know whether management audit implementation as financial function toward ship service accounts receivable management in PT. Pelabuhan Indonesia IV (Persero) Samarinda branch is effective. The analysis instrument was comparative method, this method was done by collecting and explaining non-numeric data (qualitative) and then it was compared with relevant theories to get result clarity which can be resulted as conclusion and suggestion. The result of the research analysis showed that management audit implementation as financial function toward ship service accounts receivable management in PT. Pelabuhan Indonesia IV (Persero) Samarinda branch was less effective. The conclusion of this research was there were some flaws in ship service accounts receivable management which needs to be fixed to improve company efficacy.

ANALISIS KESESUAIAN ANTARA KEBIJAKAN AKUNTANSI DENGAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 PADA PEMERINTAH KOTA SAMARINDA

The objective of this research is to find out and analyze the appropriateness between accounting policy with PP No 71 Year 2010 in Samarinda City’s Government.. The hypothesis of this study is that there is a difference between the implementations of Samarinda City Government’s Accounting Policy about admissions, measurements, and disclosures on inventory, investment, fix asset, LRA revenues, LO revenues, expenditures and expenses were based on Peraturan Pemerintah Number 71 year 2010 about Government Accounting Standard.The basic theory of this research is public accounting especially about Government Accounting Standard. The hypothesis in this research is, there are implementations Accounting Policy about inventories is not highly appropriate with Accrual Based Government Accounting Standard PP 71 year 2010, implementations Accounting Policy about investments is not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about fix assets is not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about LRA revenues and LO revenues are not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010, implementations Accounting Policy about expenditures and expenses are not highly appropriate with Accrual Based Government Accounting Standard as on PP 71 year 2010.As the results of the study, the implementations Accounting Policy about inventories is appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about investments is highly appropriate with Accrual Based as on PP 71 year 2010, implementations about fix assets is highly appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about LRA revenues and LO revenues are appropriate with Accrual Based as on PP 71 year 2010, implementations Accounting Policy about expenditures and expenses are appropriate with Accrual Based as on PP 71 year 2010. The differences found indicates that adjustments were needed for the Samarinda City to follow PP Number 71 year 2010 guidelines.

PEMANFAATAN COST PROFIT VOLUME ANALISYS

This descriptive research aims to describe cost profit, volume analysis and show its use in determining the minimum production quantities that must be produced and sold in various conditions where changes in selling prices, changes in variable costs, changes in fixed costs or changes in the composition of the sales mix. Do these changes have an impact on cost profit volume analysis or BEP?This study also aims to apply the use of Cost profit volume analysis in sales or production planning, planning for normal selling prices, planning for production methods and determining the plant's closing point (shut down point)The results showed that: 1. BEP can change because of a. there is a change in the selling price while the costs are fixed, there will be a change in the Break Even Point , if there is an increase in the selling price it will decrease the BEP point. And vice versa if there is a determination of the selling price it will raise the BEP point. b) changes in variable costs with fixed selling price conditions, there will be a change in Braek Even Point points in proportion to these changes, i.e. if an increase in variable costs will increase the BEP point. And vice versa if there is a variable cost determination will reduce the point BEP.c) changes in fixed costs with the variable costs and fixed prices, there will be a change in the Braek Even Point point proportionally to these changes, if an increase in fixed costs will increase the point BEP And vice versa if there is a fixed cost determination will reduce the BEP point. 2. BEP can be used for sales or production planning in order to obtain the desired profit. 3. BEP can be used for planning the normal selling price, ie the selling price of a product that can help the company achieve the desired profit target.4 BEP can be used in the selection of production methods (labor intensive or capital intensive) .5 BEP can be used to close the company or not.

PENERAPAN GOOD GOVERNANCE TERHADAP PELAYANAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI BADAN PENDAPATAN DAERAH KABUPATEN KUTAI TIMUR

This study intend to determine the extent of the application of the principles of good governance and also know what are the obstacles in the process of applying these principles. This study was implemented in the revenue agency of the East Kutai Regency.To support the study, a sample of ten people was taken, five people are office employees and five people are taxpayer. The method used in this study is the interview method, then the type of research is descriptive qualitative. Based on the results of study with a focus on rule of law, transparent, responsive, equity and accountability, conclusions can be drawn. Law enforcement has been implemented quite well and has been carried out accordingly. Services provided by the revenue agency have been carried out directly and openly to the public, The officers in providing services are good enough, it can be seen from the attitude of the officers are quite friendly, helping to complete the lack of copies of community files and other things in providing services, the ongoing service does not differentiate the management of files, all files are processed according to the type of files obtained, and The Office is always responsible for all types of file acquisition in the event of payment errors such as underpayment or overpayment of taxes. As for the constraints, in accordance with the focus of study there are often misunderstandings of the public regarding applicable regulations, sometimes the officer is not in place when the service is in progress, lack of information regarding the period of completion of the files obtained, and a matter of time if there is an overpayment of tax refunds.