Poverty in Indonesia is a national poverty that is felt by all people in Indonesia, including in Malang, where most people experience an inability to fulfill basic needs such as food, clothing, shelter, education and health. Then coupled with the difficulty of accessing employment opportunities that resulted in an increase in the number of unemployed which allowed the crime rate to occur. So it…
The tax is revenue of the state which is important for the country. In fact, 70% of state revenues drawn from income tax. Pinvite is the main source for state revenues. This billboard has been the media promotion that is quite favored by employers in the big cities. So far, the billboards still be an effective means to introduce goods, services, and others that we want to introduce to the publi…
Through autonomy each region has the authority to run their respective governments. Regional autonomy is the right, authority and obligation of autonomous regions to regulate and manage their own government affairs and the interests of local communities in the Republic of Indonesia. Then each region is given the opportunity to explore the potential of each region from various sectors. One of th…
The world of hospitality is an industry that produces a large model and assets, and requires optimal handling to produce the expected results, because the hotel world will not be exhausted if explored continuously - cause offered in this hospitality product is service. The potential of the hotel world owned by the Indonesian people must be developed as much as possible and be managed in an appr…
On-the-Job Training Program or OJT Program is a program aiming to provide opportunity for students to develop and apply the knowledge and skill they acquired from university. By conducting this program, students gain new experience, knowledge, and skill for preparation before entering the job career. During OJT the writer was assigned at EnJourMe (English Journal of Merdeka) : Culture, Language…
Tourism industry consists of various types of tourism businesses. It aims to provide a satisfying service experience for tourists. A satisfying service experience will have an impact on tourist loyalty. Human resources are the main mobilizers in the tourism industry. It plays a role in ensuring service quality and customer satisfaction, as well as company performance. Nevertheless, the diversit…
This final report is aimed to explain how to detect the occurrence of earning management in the company using fraud pentagon theory. Earning management is defined as an act of intervening financial statements through policies implemented by management. To detect it, principals can use fraud pentagon theory consisting of five elements namely pressure, opportunity, rationalization, competence, an…
BPKAD (Badan Pengelola Keuangan dan Aset Daerah) is a work unit in a regency/city government whose task is to prepare and implement regional financial management policies and function as regional treasurers. BPKAD is spread in all regencies/cities throughout Indonesia. One of them is in Malang City. BPKAD of Malang City staff must be professional in carrying out their duties, therefore, BPKAD s…
In early 2020 the pandemic occurred worldwide due to the spread of the COVID-19 virus starting in Wuhan, China. The virus is increasingly spreading and attacking various groups. To deal with the spread of the virus, health agencies and the government are recommending home quarantine. Because of that police, all activities must carry out in the house, from work, worship, teaching, and learning a…
The very fast development of information technology can help provide great benefits to every technology user. Technology is a tool used to help daily life. The development of information technology cannot be separated from a database. The database is a media or tool that functions to store or record every process carried out in information technology. The existence of a database can be very hel…