Human Capital dan Tata Kelola Terhadap Tingkat Keberhasilan BUMDes Dengan Kinerja Keuangan Sebagai Variabel Mediasi

The government's efforts to realize people's welfare are carried out evenly in various fields, one of which is the welfare of the economic community both in urban and rural areas. As a follow-up to efforts to increase the economic welfare of rural communities, the government initiated the Establishment of Village Owned Enterprises or commonly known as BUMDesa. As the basis for the establishment of BUMDes, namely in the framework of launching village community initiatives, developing village potential, managing and utilizing the village's natural resource potential, human resources that have the potential to manage, and with capital participation from the village government in the form of village wealth financing handed over to be borne as part of BUMDes business. This study aims to determine the effect of human capital, governance on the success rate of BUMDes with financial performance as a mediating variable. This study used quantitative research methods, while data collection techniques were carried out using documentation and questionnaires. The sample used in this study was selected using the purposive sampling method. The data obtained was then analyzed using the SmartPLS program. The results showed that human capital had a significant negative effect on financial performance and village success, governance had a significant negative effect on village success but a significant positive effect on financial performance, financial performance had a significant positive effect on BUMDes success, financial performance had no direct effect on capital human resources and the success of village governance

OPTIMALISASI SUMBERDAYA DESA MENUJU DESA SEHAT DAN MANDIRI PANGAN

Abstrak: Pandemi Covid-19, tidak hanya berdampak pada Kesehatan, namun juga pada perekonomian masyarakat. Desa Kuluran memiliki potensi sumber daya alam yang sangat baik, terlihat dari tanah yang subur sehingga tumbuhan dapat hidup dengan baik di lingkungan tersebut, termasuk tanaman obat keluarga (TOGA). Dengan adanya potensi tersebut, yang menjadi permasalahan adalah masyarakat kurang mengetahui bahwa sumber daya tersebut dapat dimanfaatkan sebagai sumber gizi dan apotek hidup untuk meningkatkan imunitas di masa pandemic Covid-19. Pengelolaan sumber daya alam dapat dilakukan secara partisipatif dengan melibatkan seluruh komponen masyarakat desa. Pengabdian masyarakat ini dilaksanakan pada bulan September – November 2021 dalam lima tahapan mulai dari identifikasi potensi dan masalah desa, sosialisasi kegiatan, FGD Kebun Gizi dan Apotek Hidup, Pembuatan Rumah Toga dan monitoring dan Evaluasi. Pemberdayaan masyarakat dalam upaya mewujudkan desa sehat dan madiri mampu meningkatkan pamahaman masyarakat dalam pemanfaatan sumberdaya desa sebagai apotek hidup dan sumber gizi dengan ketercapaian pemahaman 6 indikator sebesar >75%.Abstract:  The Covid-19 pandemic, not only has an impact on health, but also on the community's economy. Kuluran Village has excellent natural resource potential, as can be seen from the fertile soil so that plants can live well in the environment, including family medicinal plants (TOGA). With this potential, the problem is that people don't know that these resources can be used as a source of nutrition and live pharmacies to increase immunity during the Covid-19 pandemic. Natural resource management can be carried out in a participatory manner by involving all components of the village community. This community service will be carried out in September – November 2021 in five stages starting from identifying village potentials and problems, socializing activities, FGD of Nutrition Gardens and Living Pharmacies, Making Toga Houses and monitoring and evaluation. Community empowerment in an effort to create a healthy and independent village is able to increase community understanding in the use of village resources as a living pharmacy and source of nutrition with the achievement of understanding 6 indicators of >75%

Kepuasan Mahasiswa Terhadap Pelayanan Administrasi Akademik Fakultas Ilmu Ekonomi Dan Bisnis Universitas Muhammadiyah Lamongan

This study aimed at determining students' satisfaction toward the BAAK FEB UMLA service based on tangibles, responsiveness, reliability, empathy, and confidence. This research was a descriptive study with a quantitative approach. The population of this research was semester II students of Accounting and Management Study Program 2019-2020 as many as 41 students. The samples were obtained through Total Sampling. The data collection technique was attitude scale. Then the data were analyzed using trend test and percentage of a frequency distribution. The results of this study indicated: 1) Students' Satisfaction based on Tangibles aspects was 74.62%, 2) Students' Satisfaction based on Responsiveness aspects was 61.86%, 3) Students' Satisfaction based on Reliability aspects was 72.96%, 4) Students' Satisfaction based on Empathy aspects was 71.77%, 5) Students' Satisfaction based on Assurance aspects was 70.80%

Job Satisfaction and Turnover Intention: The Moderating Effect of Organizational Commitment

Profit organizations or companies engaging in the business world are always triggered to create changes in a wide range of aspects, including managerial policies. It is geared to maintain the organizational sustainability and progress. It is also expected that every change can be favorable in producing organizational effectivity and efficiency at once. The present study examines the moderating effect of organizational commitment on the influence of job satisfaction and turnover intention at PT. Bank Rakyat Indonesia, particularly at the Pontianak branch office in West Kalimantan.  A survey is conducted on 30 respondents - the employees of the bank, who are requested voluntarily to fill out the Likert – scale questionnaire. The data is analyzed using a moderate regression and descriptive analysis. The finding reveals that organizational commitment has been identified as a moderator on job satisfaction and turnover intention for the employees of PT. Bank Rakyat Indonesia in the Pontianak branch office

The Effect of PAD, DAU and DAK on Poverty Rates in Java

This study was made to determine the extent of the influence of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on poverty through Regional Expenditures in Bitung City. Based on the time series data for 2016-2018 and processed based on the multiple regression analysis method for testing the path analysis used, it can be seen that the relationship between PAD, DAU, DAK and poverty rates on the island of Java. The results showed that the province of West Java on PAD, DAU and DAK had a partial effect on poverty rates and PAD, DAU and DAK had a simultaneous effect on poverty rates. Central Java Province on PAD has a negative effect on poverty rates, DAU and DAK have a partial effect on poverty rates and PAD, DAU and DAK have a simultaneous effect on poverty rates. DIY Province, although PAD has a negative effect on poverty rates, DAU has an effect on poverty and DAK has no partial effect on poverty rates and PAD, DAU and DAK have a simultaneous effect on poverty rates. East Java Province, Partially PAD has no effect on poverty rates, DAU has no effect on poverty rates and DAK has no effect on poverty rates and the influence of PAD, DAU and DAK simultaneously affects poverty rates

Taxpayers Comply in Paying Land and Building Taxes (Case Study in Lamongan Regency)

Taxes are one of the largest sources of state income. All citizens will benefit from the tax function. Recently, a lot of tax fraud has emerged among taxpayers. This research aims to determine the influence of understanding, level of trust in the government, community income, awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Lamongan Regency. Lamongan Regency The object of this research is a village in Lamongan Regency. This research was conducted on 100 respondents using a simple random sampling method, namely Land and Building Taxpayers. This research uses a quantitative descriptive approach with associative research methods. Data collection was carried out by distributing questionnaires and data analysis using multiple linear regression. The research results show that the variables of understanding, level of trust in the government, and tax sanctions have no effect on taxpayer compliance in paying PBB, while people's income and awareness influence taxpayer compliance in paying PBB