Asmuni, Siti Mujiatun

The purpose of this study is to find the legal basis on the different religious heritage in the opinion of the scholars and their implementation in the Religious Courts of Medan. There is a contradictory opinion between the opinions of Ulama and the Decision of Religious Judges of Medan. In accordance with the consensus opinion of the scholars, that people of different religions should not inherit each other. This provision is based on the hadith narrated by Imam Bukhari. However, children as different heirs of religion can receive the inheritance from both parents. The data collection of this research is interview, literature study and observation in Medan Religious Court. Based on the data obtained in the documents in the Religious Courts that the heirs of different religions are based on the Supreme Court Jurisprudence No. RI. 51.K / AG / 1999 dated September 29, 1999, which asserts that non-Muslim heirs are entitled to an inheritance based on a mandatory bequest that is equal in part to that of the Muslim heirs. Furthermore, Jurisprudence of the Supreme Court of the Republic of Indonesia no. 368.K / AG / 1995 dated July 16, 1998, states that non-Muslim girls are the same inheritance with the children's share of Muslim daughters by mandatory will.

St.Ramlah, Arzal Syah, Muh. Arif Dara

The purpose of this study is to test and analyze the quality of audit, independence of audit quality, audit and audit of audit quality and auditor audits. The researchers used moderation regression analysis (MRA). Respondents in this study are the auditors who work at the Makassar city public accountant office as much as 31 Auditors. The result of the research is positive and significant competence to audit quality. Audit quality can be achieved if the auditor has good competence. Competence consists of two dimensions of experience and knowledge, positive and significant Independence to audit quality, Independence is a determining factor of audit quality, to improve audit quality, an auditor must have good independence. Auditors who have a high level of usefulness in things that are known, have a high selfish attitude, process audits, SOPs to do, not even caution, audit quality that does not produce good, independent interaction and ethics auditor. In order for the auditor to maintain its independence, the auditor needs to maintain the ethics in the work, which in this case is called the auditor ethics.

Muhammad Nawawi, Andi Syarifuddin, Muhtar Sehe, Hanifah Ekawati

The purpose of this study is to investigate and analyze the significance of the effect of compensation and organizational culture on work motivation and commitment to the Organization of Coal Mining Companies in East Kalimantan Province. The populations of this study were all employees at PT Kaltim Prima Coal (KPC) and PT Berau Coal (BC). The sampling technique used in this study was purposive sampling. The sample size plays an important role in the estimation and interpretation of the results of the analysis of Structural Equation Modeling (SEM), sample size between 100-200 samples can be recommended for maximum likelihood estimation (ML). In this study population included all employees of PT. Kaltim Prima Coal (KPC) and PT Sangatta. Berau Coal (BC) Bontang, with details of the total population of 4576. The number of respondents who were taken in this study is based on Slovin. Using the 370, then the number of respondents in proportion to each company is PT. Kaltim Prima Coal (KPC) Sangatta, 316 samples and PT. Berau Coal (BC) Bontang, 54 samples. The method of analysis used in this study is Structural Equation Modeling (SEM). The results of this study found that, compensation and organizational culture have a positive and significant impact on work motivation (1) and the Compensation and organizational culture have a positive and significant impact on organizational commitment (2).

Sugeng Hariyadi, Armini Ningsih, Johan Lucas Away

This study aims to prove the significance of store location and store image effect on purchase decision and customer loyalty of modern retail customers in Samarinda. In this study the population is the people in the city of Samarinda who had bought the product and visited the modern retail in three locations namely Matahari Big Mall, MatahariPlasamulia and Matahari Mall Lembusuana. The research sample is 160 people. Data collection method used is by distributing questionnaires to respondents who have made a purchase. Data analysis using Structural Equation Model (SEM).The results showed that store image, store location both have a significant effect both on customer loyalty directly and through purchase decision.

Oladapo T. Okareh, T.K Ibidapo-Obe, S.A. Lateef

Waste is a global issue and if not properly dealt with, poses threats to both public health and the environment. Storing of mixed wastes especially from homes, enables biodegradable materials to rot and decompose under improper, unhygienic and uncontrolled conditions. The study aimed at developing an eco-friendly waste bin for effective household solid waste storage, segregation and composting of the biodegradable wastes. Household solid waste composition was assessed from 32 households in three contrasting areas: Oluyole estate (Low-density area); Foko (High-density area) and Molete (Middle-density area), for four weeks to determine the quantity of wastes generated at household level. The generation rate for household solid waste was also determined and thereafter a waste bin (2ft X 2ft X 3ft) made from galvanized steel sheets that were purchased locally was fabricated and installed in one randomly selected household and tested for its suitability for storing and segregating solid wastes at source, with the biodegradable wastes converted into compost, using a family of 5 - 6 persons. The fabricated waste bin was made to store the waste for about 4 weeks and the compost quality observed at the end of 60 days. The analysis of the household waste composition showed food waste as the major component of the solid waste stream (39.9% - 48.6%). The household solid waste generation rate ranged between 0.45 - 0.60 kg/household/day. Compost was obtained from the biodegradable wastes after maturation, showing pH value of 9.28, nitrogen of 0.82%, organic carbon of 7.86%, potassium level of 43.61 Cmol/kg and available phosphorus 317.65 mg/g; indicating its suitability for both household gardening and farmland fertilizer. The time required for compost formation depends on the nature of the waste, the amount, and the ambient temperature. A major advantage of the bin as observed was that adequate control of the contents and process, prevent smell and fly nuisance commonly observed with other bins. The bin can conveniently be placed indoor or outdoor for use. For good housekeeping, the contents may be removed, the bin washed and set again for use. This type of onsite source segregation and composting waste bin is suitable for storage, segregation and composting of solid wastes at household level, as it prevents the attraction of vermin to wastes. The fabricated bin which can be made at affordable costs is quite easy to use and maintained. In addition, households can save the cost of engaging private service for their waste disposal as this bin allows for easy segregation of solid wastes at source in one device, including composting of the biodegradable materials. We recommend that the use of this bin should be adopted at household, community and institutional levels for management of solid waste, view to reducing the associated public health challenges.

Ogechukwu Iloanusi, Nathan David, Charles Osuagwu, Samuel Olisa

A non-minutiae approach based on the combination of multiple transforms, namely, spatial, Fourier, discrete cosine and wavelet, is proposed for matching poor quality fingerprints. The features derived from the values and coefficients in these domains are richer and more distinctive in characterizing a fingerprint than a single domain. Results from experiments carried out on the National Standard of Institute and Technology special database 4 and Fingerprint Verification Competition databases show that the proposed feature set is useful for fingerprint matching.

Shahid Azam

The study measures the profitability of banks by exploring financial performance by concentrating profitability, the main objective of this study to find the role of the market structure in making profits. The study examines the effects of the market structure on banking profitability for this purpose the 24 banks of 6 countries using sample data, including emerging and advanced economies in the period 2006-2016. The study examines the two theories that provide bank profitability for the traditional structure-conduct-performance hypothesis (SCP) and relative market power (RMP). The results show that greater banking profitability in favor of the RMP theory has been highlighted in advanced economies due to greater market share. However, it is interesting to note that there is no evidence to support these theories in emerging economies. The results show that competition between banks varies from country to country in terms of intensity and the competition process. Some banks compete for greater efficiency and some compete less. The study shows that emerging banking markets are less competitive than advanced economies.

Raniah M. Alsahafi

The topic of cloud computing is becoming well known these days. It enables many services to be easily accessed in the internet in anywhere in the world. However, Data Security and privacy issues of cloud is still a great question as the security behavior of customer and service provider in cloud is yet to clearly define. In cloud services users store their important data in remote server since they trust these servers. However, storing user’s data in cloud server has wide security issue that make user are very concern about their data. In this survey, we present some security issues that facing cloud computing system: privacy of data, data integrity and retrievability in existence of third party, and attack in cloud storage services, along with their suggested solutions.

Md. Abdul Khalque, Shaikh Sayed Ahammed, Saquib Ahmad Khan, K. Ayaz Rabbani, Md. Ekhtekharul Islam, Md. Shamim Alam

The current study investigates a new, low cost, locally available, eco-friendly bio-adsorbent, cotton (Gossypium herbaceum) dust, to remove reactive dyes from industrial effluent. The cotton dust used in the study was collected from the textile and manufacturing industry, where it was a waste product. Sunfix red, a reactive dye common in textile effluents, was used in the study to check the removal efficiency of the adsorbent. The effects of the variables- contact time, pH of dye solution, adsorbent dosage were investigated, and optimal experimental conditions were ascertained. The highest removal efficiency, 98.5%, was achieved at adsorbent/dye ratio by mass of 1.5:1 at pH 8 in 120 minutes contact time. Raw textile wastewater samples were treated with the adsorbent and it was found that 1.5 g of adsorbent converted 100 mL of deep colored wastewater to transparent water at pH 8. At the same time, the pH, BOD, COD, TS, TDS, TSS of the raw wastewater decreased while the DO level increased.

Abduraimov Sherzod Murodovich

The paper considers the review of some architectural objects when studying the european part of the Samarkand city which was formed at the end of the XIX-th and the beginning of the XX centuries.

Ahmad Firman, Rismawati

Research on management strategies has been done before for a decade ago. The study of this business model has its own consensus for the emerging management concept. The relevance of value creation in the organization will form the basis of existing business model literature. The business model in the private sector are very limited, in this model will identify innovation on business model design and effectively to implement the organization's strategy and empirical research in the perspective of the business model as well as the latest alternative that reveals the relationship management strat Egis in the creation of value efekt if good in general as well as the organization sector. But in the academic literature has not been explored the application of the framework of traditional business models in the public sector, or empirical research that connects the concept of business models with management in the public sector. There is a lot of construction of new buildings, substitution services and the sluggishness of the economy caused rental business offices in Makassar decreased. This research is done by using qualitative method by using case study method through interview to internal company and external party. Sampling technique is purposive sampling. The method of analysis used is triangulation of source aspects that become the attention of the nine elements business model then analyzed on the element and discuss the management strategy at company X. The result of this research is the composition of new business model that can be developed by the company.

G. M. Tetteh, E. O. Lartey

Southern end of the Tarkwa syncline hosts auriferous quartz pebble conglomerates belonging to the Banket Series of the Tarkwaian Group. Though gold grade generally increases as size and volume of quartz pebbles increase, reconciliation and tonnage of ore zones A, B, C and D at Block 7 and 8 Pit of the mine had progressed on assay grades with no connection to variation of textures. This paper identified the various ore textures in core of a borehole from Block 7 and 8 Pit and categorized the ore grades into low (0.5 to 1.0 g/t), medium (1.0 to 1.5 g/t), high (1.5 to 2.0 g/t) and very high (>2.0 g/t). This grade classification coincided with variation of textures in different ore zones such that generally, low grade ore had pebble sizes of 8.6 mm to 29 mm, poorly packed, poorly sorted and sub-angular to sub-rounded. Medium and high grade ores had pebble sizes up to 31 mm; moderate to well sorted, may be rounded and well packed. Very high grade ore had restricted pebble size (an average of 13.4 mm or 24.2 mm) and may be well-rounded. Though tonnage for Block 7 and 8 Pit were generally higher than mill head values, by using these classification, optimum gold recovery could be achieved if medium and very high grade ores were blended as high grade ore is mined and treated separately.

Dedi Rudiana, Dwi Hastuti Lestari Komarlina

One of information needed to promote tourism in Pangandaran Beach is by seeing needs, wish, and tourists preference through marketing strategy approach. Market continously potency mapping and destination potency along with special interest product is the important base to positively anticipate, response, and create some tourists marketing probability. The research is conducted in Pangandaran Beach tourism object using survey method to 300 tourists. The analysis tools used is Structural Equation Model (SEM). The objective of this research is to knowing and analyzing strategic performance of market segmentation, market target, and market position to the tourist’s satisfaction in Pangandaran Beach. Result shows that market segmentation performance strategy, market target, and market position partially as well as simultaneously affect positively and significantly to tourist’s satisfaction in Pangandaran Beach Tourism Object.

Virza Ilham Zaini, Isfenti Sadalia, Khaira Amalia Fachrudin

Stock Return is the remaining price of stocks above its buying price in which the higher its sales price, the higher its return obtained from an investor. The objective of the research was to find out and analyze the influence of the variables which came from the external company (inflation, interest rate, and rupiah exchange rate) and internal company (Return on Asset/ROA, Debt to Total Equity Ratio/DER, Non-Performing Loan/NPL, and Net Interest Margin) on stock return with Price to Book Value as moderating variable in the Banking Companies listed in BEI (Indonesia Stock Exchange). The data were analyzed by using e-views. Based on the result of the test with p-value > α, it was found that simultaneously inflation, interest rate, rupiah exchange rate, Return on Asset, Debt to Total Equity Ratio, Non-Performing Loan, and NIM (Net Interest Margin) had negative but significant influence on stock return. When p-value < α, it was found that partially inflation, interest rate, interest rate, and NIM had significant influence on stock return. The result of the test with the other variables partially with p-value > α, it was found that Exchange Rate, ROA, DER, and NPL did not have any significant influence on Stock Return. Based on the test using dummy variable with p-value > α, it was found that the type of firm ownership did not have any significant influence on Banking Stock Return. Meanwhile the result of regression coefficient, it was found that stock return of banking companies owned by the government had less influence than stock return of private banking companies toward the difference in each variable although based on paired t-test it was found that the variable of each homogenous population with the same stock return. The result of regression test with moderating variable showed that Price to Book Value moderate partially the influence of the variables of inflation, ROA, and NIM with Stock Return but not as moderating variabletoward the influence, partially, the variables of Interest Rate, DER, and NPL on Stock Return. The implication was that to get maximal; Stock Return, the Banking Companies should not only manage the internal financial ratios of a company well but also consider the external condition of the company because each company with its external and internal factors has significant influence on Stock Return.

Muhammad Basir Paly

The information of reproduction Index (RI) and its determinant factors of goat nut (Capra hircus) reared in coconut plantation in rural area is importantly needed in improving the further production. However, a publication of this topic is limited while the farmers have been practiced livelihood diversification throughout nut farming. Therefore, this study was aimed to investigate the RI of goat nut in a coconut plantation in Jeneponto District of Indonesia through a survey. There were 350 parent goats with 825 unweaned kids owned by 95 respondents in 4 sub-districts. Litter size (LS), mortality before weaning (MBW), and Kidding Interval (KI) were measured in this study. Data were analyzed descriptively and through linear regression with SPSS 20. Results show that reproduction index of goat nut was 2.06 kid/year, LS 1.72 kid/birth, MBW 9.37%, and KI 9.05 months. Moreover, the determinants (R2) of reproduction index was 0.5959. It means that 59.59% of RI was determined by LS, MbW, and KI. Meanwhile, the rest of reproduction index (40.41%) was determined by the other factors. T-test showed that LS and KI factors determine RI significantly (p<0.05), while MBW was not significant (p>0.05). Therefore, MBW is categorized as not deciding variable towards RI. This study will encourage Indonesian farming in terms of enhancing of feed quality and reproduction in coconut plantation area

Rukanto, Yasir Arafat, Edi Harapan.

This study aimed at determining whether there is influence and how much influence the role of the school committee and BOS program on the quality of education. This research was carried out at SMA Negeri 1 Banyuasin III.. The method in this research was partial correlation method. The sample in this study were educators and teaching staff totaling 45 people. Data collection technique in this study used questionnaire. The results showed that 1) there is significant relationship between the variables of the role of the school committee and the BOS program; 2) there is significant influence between the role of the school committee on the quality of education; 3) there is significant influence between the school operational assistance program (BOS) on the implementation of education quality; and 4) there is significant influence jointly between the role of the school committee and Operational School Assistance Fee (BOS) on the quality of education. Based on the ANOVA test obtained F count of 3239.781> F table (3239.781> 4.07) so that the Ho4 is rejected. As for the influence of role school committee and BOS program on the quality of education in SMA Negeri 1 Banyuasin III together by 99.4% and the remaining 0.6% is influenced by other factors not examined in this research.

Thae Nu Wah, Hla Myo Tun

This research introduces an optimal fuzzy Proportional Integral-Derivative (PID) controller for a solar power plant. The fuzzy PID controller is a discrete-time version of the conventional PID controller, which preserves the same linear structure of the proportional, integral, and derivative parts but has constant coefficient, self-tuned control gains. The constant PID control gains and other control parameter are optimized by using the multi objective Generic Algorithm (GA), thereby yielding an optimal fuzzy PID controller.

Usman Rianse, Weka Gusmiarty Abdullah, Ilma Sarimustaqiyma Rianse, Zulfikar, Tamrin, Wa Kuasa Baka, Weka Widayati, Annas Ma’ruf

Arenga or aren (Arenga pinnata (Wurmb) Merr) is one of the potential local resources of SE Sulawesi that can be developed as an alternative income source of the villagers. The purpose of this research was to identify the main centers of productive aren (Arenga pinnata (Wurmb) Merr) trees , and mapped their potential in SE Sulawesi. We found that there were two kinds of aren (Arenga pinnata (Wurmb) Merr) trees were existed in four Districts, namely aren genjah varieties and aren deep varieties. Region with potential aren (Arenga pinnata (Wurmb) Merr) trees for brown sugar production in SE-Sulawesi among other; East Kolaka District include Mowewe, and Ladongi Sub District, Bombana District include Poleang, and Central Poleang Sub District, and Muna District include Kabangka, Kabawo, and Napabalano Sub District. Potential aren (Arenga pinnata (Wurmb) Merr) trees were also in Kendari City includes in Abeli, and Puuwatu Sub District but unfortunately it was be raw materials of alcoholic beverages.

RISKA AMELIA, GUFRON

The number of students who have difficulty in understanding web programming courses resulting in low student learning outcomes. It is necessary for an innovation to develop and enhance the capabilities of students, especially in web programming courses. The purpose of this research is to design and produce e-learning-based learning management system (LMS) on the subjects of web programming. Research methods used in this study is the method waterfall. The results of this research have produced e-learning based lms that can be utilized by students to enhance learning motivation of college students. Based on the results of performance tests on gtmetric.com obtained the data that the page access speed score is 94% and fully loaded time is 3.1 s.

Akriani Dewi Bau Sinrang, Abdul Rahman Mus, Muh. Nasir Hamzah, Achmad Gani

The purpose of this study is to test and analyze empirically the influence of Productivity, Work Culture, Technology on Productivity of Fishermen Revenue. The design of this study uses a survey method with cross-section data collection through questionnaires. Determination of the sample using Simple random sampling with the number of respondents 238 Fishermen. Data analysis method used in testing hypotheses is Structural Equation Modeling (SEM). The results of the study prove that technology has a significant effect on productivity, but competence does not have a significant effect on productivity and competence and technology has a significant effect on fishermen's income. Productivity is a perfect mediation in explaining the influence of competence, on the income of fishermen, while in explaining the influence of competence, technology on income, productivity acts as a partial meditation.

Ngatinem, Melina Dwi Dananti, Nurul Rusdi, Bambang Singgih

The cassava demand was predicted to increase, cause now there were some derivative product of cassava. It is need efforts to increasing the national cassava productivity, by effective, efficient and optimal of cassava plantation. The efforts were enhance of platantion system, use the superior cassava varieties, land treatment and others. One of the influence factor to application of cassava varieties in the plantation was adaptation that cassava varieties to plantantion land. In Lampung Provinci there were some kind of land like Podsolic, Aluvial, Latosol. The research were done at The Starch Technology Center, Lampung.. The research purpose were to show the comparation of growing factor and productivity of OMM 9908-4, Kasersat, Thailand and Kaspro cassava varieties on the yellow-red podsolic land The plantation implementation were done at 0,5 ha for every variety, used 20-30 cm stem-seed plant that cutting from stem center of 8 month’s cassava plant. The land treatment were Plow-I, Plow-II and Ridger. Plow-II was done after 2 week Plow-I .Ridger was done by 25-30 cm depth of land treatment, The fertilization were done twice, by Urea, SP36 and KCl at the 1 month old and 4 month old plants. The harvesting were done at 12 months old plants. The observed parameter were plant vegetative (plant height, stem diameter) and plant generative (stem weight, tuber weight, tuber diameter), starch content and productivity. The research result shown that the increase in diameter were shown for all varieties with icreasing plants old. The Thailand variety shown highest on tuber weight, although the Kasersat variety has a highest on tuber diameter. The fourth varieties has high enough productivity, about 27-35 ton/ha. In general the fourth kind of cassava varieties could be be development and plantanted with Kasersat variety shown the best varieties on the yellow-red podsolic soil.

J.C.Athapaththu, K.M.S.D.Kulathunga

The rapid development of information communication technologies and enhanced Internet penetration has changed the nature of the consumer’s daily activities and most offline activities have migrated towards online activities. This is a common phenomenon which is happening all over the world, and Sri Lanka is no exception. In this light, e-commerce transactions in Sri Lanka are expected to grow further in the coming years. In an online environment customers need to connect with technology for conducting transactions online, where each process requires interacting with a website. Thus, it is worthwhile to identify the factors affecting online purchase intention and to determine the relationships between those identified factors and online purchase intention from the technological perspective since traditional frameworks do not address technological requirements and the website content together. The survey data was collected from 292 MBA students and SEM was used to analyze data. The analysis indicates that, Trust has a mediating effect on perceived usefulness, perceived ease of use and website content on online purchase intention of retail shopping in Sri Lanka.

S. Nicho Jayakusuma, Susi Sarumpaet, Fajar Gustiawaty Dewi

The purpose of this study was to examine the perception of civil servants within the University of Lampung's state universities on the remuneration system seen from the aspects of transparency, fairness, control, and proportionality that tested its effect on motivation, and performance. This research uses SEM-PLS data analysis method, convenient sampling method, and 153 lecturers and 146 employees as the respondents. The results of the study show that transparency influences the work motivation, but for employees the transparency does not affect their motivation. Other results of proportionality for employees affect motivation, but for lecturers the proportionality does not affect their motivation. While fairness and control affect motivation, and motivation affects performance.

Muhammad Daud, Vandi Handika, Andik Bintoro

Ebb and flow hydroponic system is one of the hydroponics techniques that work by flowing the growth media with nutrient solution for a certain period time and the unabsorbed nutrient is then fed back to the tank. Normally, this hydroponics system uses a timer for the water filling process which causes inefficient used of nutrient solution. This paper proposes the ebb and flow hydroponics system based on fuzzy logic to control the working of pump in distributing the nutrient solution to the growth media. The control system was implemented using Arduino UNO with temperature sensor and soil moisture sensor as a transducer input and dc motors as actuators channeling nutrients to the planting media. The results confirm that design of fuzzy logic control is able to realize and working properly. There are several operating schemes obtained during testing at temperature of 30 C including: (1) fast-rotating of pump upon reaching moisture of 0.1% RH, (2) medium-rotating of pump at moisture is 30% RH, (3) slow-rotating of pump at moisture of 50% RH, and (4) pump-off at moisture of 74.2% RH. The experimental results have also been validated with Matlab simulation and manual mathematics calculation. The actual testing was performed by growing green bean plants resulting 22 cm height of plants with 14 leaves after 28 days.

Purbawati, Ida Rosanti

Production is defective or unsuitable products that do not qualify or specifications are not met result in a defect. With such determination can be used as an evaluation of quality improvement and quality so that production runs smoothly, effectively and efficiently. CV. Supra, Magelang in the production process using a variety of production machinery or equipment to carry out operations for each process capability. The resulting product with a good quality to benefit the ongoing efforts of the industry. Due to the good quality of products will be able to compete in the market with similar products, thus a quality product will always be needed by consumers. Proposed method of repair product defects paperboard printing section in the CV. Supra, Magelang using control charts, histograms, Pareto diagrams, fishbone diagrams are expected to know the irregularities that cause the quality of the product down so that in order to determine the level of disability as a quality control corrective action. Based on the results obtained processing defect rate on paperboard products in the printing of the initial state before the repair is equal to 5.34% paperboard, the number of production defects as much as 355 sheets of cardboard, but after the repair of the defective product into a value of 3, 03% paperboard, the amount of products the handicap of 204 sheets. Disability products in the production process is error factors can be controlled, so that the product can be improved in order to get a decrease of 2.28% product defects paperboard.

Soeharto Puluhulawa, Machfudnurnajamuddin, Syarhrir Mallongi, Mukhlis Sufri

The purpose of this research is to know and analyze the marketing mix, culture and service quality to customer's decision, to know and analyze the influence of marketing mix, culture and service quality to customer satisfaction, to know and analyze influence of customer decision to customer satisfaction, to know and analyze the role of customer decisions mediate the influence of marketing mix, culture and quality of service on customer satisfaction choosing Bank Syariah. The population in this study are the customers of Syariah Bank in Gorontalo Province consisting of Bank Syariah Mandiri, Bank Muamalat and Bank Mega Syariah with total population of 750. Sample of 16 0 customers by using sampling proportional random sampling technique. Data collection through questionnaires and analytical techniques using Structural Equation Modeling (SEM). The results of this study indicate that: marketing mix has a significant effect on customer's decision, culture has significant effect to customer's decision, service quality has significant effect to customer's organizational culture, marketing mix has significant effect to customer satisfaction, culture has no significant effect to customer satisfaction, customer satisfaction, customer decisions have a significant effect on customer satisfaction, marketing mix significant effect on customer satisfaction through customer satisfaction, culture significantly influence customer satisfaction through customer satisfaction, service quality significantly influence customer satisfaction through customer satisfaction.

Abdul Halil Hi. Ibrahim, Abdullah Kaunar, Ichsan Nurfalah Adrias

This study is intended to measure the performance of the Ternate City government in the service of property tax (PBB-P2) in rural and urban areas through the Regional Tax and Retribution Management Agency (BP2RD). In this case, it is directly related to the object of research on the PBB-P2 tax Service (PBB-P2). This research was collecting data about actual problems about the symptoms that occur in the field, then through descriptive methods produced a precise and systematic description. Primary data is obtained through direct interviews with informants selected according to the quality and quantity of data needed. While secondary data is obtained through literature, legislation, websites on the internet and related documents. Furthermore, the data were analyzed according to Miles and Huberman, through the stages of data reduction, data presentation, and conclusion drawing. The results show that in general the government's performance on the Regional Tax and Retribution Management Agency in 2017 has not been maximized. There is still a lack of public participation in the management and PBB-P2 payments so that there are still many arrears from year to year. There is still a lack of socialization so that some people do not understand the benefits and risks of not paying PBB-P2.

Abdul Halil Hi. Ibrahim, Muhlis Hafel, Iryani S. Lamasi

The purpose of this study was to analyze and describe the Strategy for the Implementation of the Jailolo Bay Festival conducted by the West Halmahera Tourism Office as a cultural tourism model. The design of this research method uses qualitative analysis which is a research procedure that produces descriptive data in the form of written or oral words from people and observable behaviors. Following the problems studied, illustrative study method was used. The data collection technique is carried out by interview and documentation study. The results of the research show that several implementation strategies are carried out including planning, partnership building, community capacity, and funding sources. The four stages of the success of the implementation of regional regulations (PERDA) on the Jailolo Bay Festival (FTJ) are built on all destinations so that until now Halmahera West tourism destinations continue to progress every year. Besides, with the progress of the target, it has a positive impact on the implementation of FTJ as a tourism promotion event. In 2018, FTJ entered as the top 100 national events. This achievement is the result of the work of the Tourism Office in realizing the PERDA FTJ mission. Thus, the stages of the FTJ PERDA Implementation strategy must be developed sustainably so that tourism human resources, partners, potential attractiveness, continue to be improved to give birth to West Halmahera as a friendly, safe, clean and refreshing destination for tourists. Furthermore, recommendations to the regional government of West Halmahera, especially the Department of Tourism as the executor of FTJ's tasks in realizing PERDA's mission Number: 2 of 2012 concern FTJ, is to improve the concept of implementing FTJ to suit the traditions and culture of local communities; the involvement of local communities is significant to encourage sustainable tourism, and build a Jailolo image as a motorcycle pedicab and homestay city.

Zaid Hamid Aljawary

Semaphores and rasterization, while private in theory, have not until recently been considered unproven. In fact, few electrical engineers would disagree with the confusing unification of online algorithms and the World Wide Web, which embodies the structured principles of machine learning. Our focus in our research is not on whether telephony [1] and expert systems can collaborate to overcome this riddle, but rather on presenting an algorithm for gigabit switches (ImmutationGum).

Zulfikar

Improving the quality of national education has been done in line with the regulation of the national education system in the law number 20 of 2003 on SISDIKNAS which began by improving the curriculum, improving the quality of teachers, the provision of facilities and infrastructure, improvement of teachers' welfare, improvement of school organization, , and supervision. It is important to do, given the education related to the improvement of the quality of human resources (HR) of Indonesia. Along with the efforts made by the government above, public attention to the role of schools is also getting better. People increasingly expect the emergence of quality schools. To achieve a quality school is determined by the keoemimoinan education that took place in school. In reality there are still many school leaders who are less able to direct changes in school in accordance with the demands of society. Whereas the various changes need to be responded to each school based on changes in education policy, both curriculum, teacher professionalism demands, personnel personnel, facilities and infrastructure, the needs of the community as a customer, as well as factors outside the economic development, science and technology. Earnshar in Oliver (2000: 174), argues that in the field of education in order to achieve customer needs today and the future required continuous curriculum development based on the conscience of the market that has been studied. Of course in the marketing plan of graduates, clarity of graduate soesifikasi must be built from the existing resource plan. This is related to what customers and products are in integrated quality management. The main customer of course education is the learner. That is people who receive education and training. While the product is a learning opportunity that must be achieved the needs of the element is the curriculum and learning resources

Atuahene - Mensah F., Osekre E. A

A study on sweet berries was conducted in three towns representing three regions in Ghana; Nsawam (Eastern region), Nkonya (Volta region) and Wiamoase (Ashanti region) to (i) identify important insect pests of sweet berry, Richardella dulcifica (Schumach and Thonn) Baehni and the damage they cause and (ii) identify their management strategies. All the farmers relied on cultural practices to manage the insect pests of the crop. Seventeen insects’ species belonging to five orders were recorded in all the regions with 15 being pests. Diptera, Lepidoptera, Orthoptera, Hymenoptera and Blattodea were collected. Ten insect pests belonging to the order, Lepidoptera caused different types of damage to the berries with Catopsilia frorella Fab. (Lepidoptera: Pieridae) being the most common pest. About 55 % of the damage on berries was caused by Ceratitis punctata Wiedemann (Diptera: Tephritidae) which makes it the most important insect pest of the crop in Ghana. All the pests species recorded occurred during all the phenological stages of the plant except C. punctata which occurred during only the ripening stage of the berries. Most of the pests attacked the plant in the morning and late afternoon with the berries and leaves being the parts mostly attacked. Six types of damage were recorded with ovipositional punctures being the most common. Cultural and chemical control strategies can be integrated to manage the insect pests.

Nur Rahmatullah, Gugus Irianto, Rosidi, Rafiqoh

The purpose of this research is to identify the effect of intellegence quotient (IQ), emotional quotient (EQ) and spiritual quotient (SQ) on employees accounting corruption tendency. This research is a development of research conducted by Thoyibatun (2009).The object of this research is local government institution in Malang. This study uses descriptive analysis method using primary data (questionnaire) and secondary data (documents). Primary data which is come from the distribution of quisionares which is answered by local government officers in Malang. While secondary data is obtained from the documentation that available at The Human Resources Development Agency. There are a total of 105 data samples are obtained from 34 local government agencies in Malang. The data is then analyzed using multiple linear regression analysis techniques with the help of SPSS software (Statistical Product and Service Solution). The result of this research is, firstly intellegence quotient has a negative significant effect on tendency of acounting fraud, secondly emotional quotient has a negative significant effect on tendency of accounting fraud, thirdly spirtual quotient has not effect significant on tendency of accounting fraud. This research gives contributon to Malang local government in order to upgrade intellegence quotient, emotional quotient in reducing the rate of tendency of accounting fraud.