In maintaining the employee performance during the Covid-19 pandemic in Batam, BPR Sejahtera Batam continues consistently a comfortable bank environment and participation of all employees in daily activities as well as customer service in keeping Government Health protocols Batam City, namely the Business Continuity Plan – Covid19 BPR Sejahtera. This study aims to examine the effect of motivation, leadership, organizational culture on employee performance. A total of 148 respondents have participated in this study. The data collected using survey questionnaire and analyzed by utilizing the Structural Equation Modelling – Analysis of Moment Structure (SEM-AMOS). The result found that motivation and leadership, have a positive and significant effect on job satisfaction. Also, motivation and leadership, have a positive and significant effect on employee job performance. In addition, organizational culture does not have a significant effect on employee performance. In conclusion, motivation, leadership, and organizational culture have a positive and significant effect on job satisfaction. Also, this study indicated that job satisfaction, Motivation and Leadership have a positive and significant effect on employee performance. Besides that, Organizational Culture does not have a significant effect on employee performance.

The real growth of the economy of street vendors in Badung Market, Bali has been increasing rapidly from year to year. Based on spiritual motivation, work culture and work ethos, and supported by the level of service quality and customer satisfaction, the research was conducted in relation to spiritual motivation, work culture and work ethos as predictors of merchant satisfaction through service quality of street vendors in Badung market. The population of the research was the entire street vendors in Badung Market. The numbers of qualified sample were 140 respondents. The variable measurement was conducted by using the Likert scale. The study used the structural equation modeling (SEM) for model analysis. The results showed that the effect of spiritual Motivation variable on Service Quality variable was significant and positive. The effect of work Culture variable on Service Quality variable is significant positive. The effect of Work Ethos variable on Service Quality variable is significant and positive. Spiritual Motivation latent variable on Merchants Satisfaction variable is significant and positive. The effect of Work Culture variable on Merchants Satisfaction variable is significant and positive. The effect of Work Ethic variable on Merchants Satisfaction variable is significant and positive. The effect of Service Quality variable on Merchants Satisfaction variable is significant and positive. Thus, It can be stated that the merchant satisfaction changes are affected by spiritual motivation, work culture, work ethos and that the street vendor improve service quality.

With corporate governance as a moderating variable, this study intends to examine the impact of capital adequacy, liquidity, and firm size on earnings management. This study's population consists of 45 conventional banks that were listed on the Indonesia Stock Exchange between 2015 - 2019. Purposive sampling was used to choose the sample, which resulted in a total sample of 33 firms. Multiple regression analysis using Eviews 9 software is the analytical technique used to test the hypothesis. The results of this study indicate that the capital adequacy variable has a significant effect and liquidity has an insignificant effect, both of which have a negative coefficient value, while firm size has a significant effect on earnings management with a significant coefficient value. positive. Meanwhile, corporate governance is able to moderate the effect of capital adequacy on earnings management and is unable to moderate the effect of liquidity on earnings management with a decreasing t-statistic value, while corporate governance is able to moderate the effect of t-statistics value. Simultaneously, capital adequacy, liquidity, firm size and being moderated by corporate governance have a significant effect on earnings management    

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Prayer is a consequence for person who belief to God as their duty by performing in five times a day. Those are dawn Dzuhur, Ashar, Maghrib and sobs Prayer is the pillars of Muslim, "whoever does the direction, they has heighten their religion, whoever leave means has moved down theirs. Prayer will bring positive impact to performance of human if there is good process that followed and done constantly.According to Rais (1998:60) a good way in Prayer could give good charity to Muslims itself while if not, so the charity for them must be not well. Although more Muslim people come to mosque, it doesn't show that in society they do not do disavowal. Like have been stated by Rais (1998: 60) the answer is "because the soul of Prayer didn't life in its person". They might do Prayer practically and routine but don't draw it in their daily life.Allah SWT asks Muslims to give to the poor and sick of human living in this world. It is called as zakat. like in this quote "….give zakat and give loan to Allah a goodly loan, and whatever good you send before you yourself" (Q.S.Al Muzammil: 20). This letter is not without meaning, the writer thought that there is a significant relationship in causality between prayer and zakat. Based on this theory someone who do Prayer frequently will give maximum in doing Zakat. Here, the writer can say that this Muslim categorize as success person economically. Isn't the fac t? . In empirical way the writer can see that the social community whose actively do Prayer cannot be portrayed the same, it means that not all of them represent the positive performance. Hence, the writer interested to this topic about does prayer bring positive influence toward employee performance or conversely?The results of structural equation modelling analysis show that Prayer is directly influence on work performance with negative value. It can be indicated by a coefficient -1.35 with the probability for 0.00. it can be inferred that there is negative influence when the motivation to do Prayer are high the performance will be low. This effect isn't relevant with the theory which stated the number of praying, Prayer and Fasting can be as much higher motivation toward the quality of performance. Those potentiality is divine asset that should be managed well in establishing the charity (Tasmara, 1995: 77). God. Give his blessing to all human with those potentialities in order to make consciousness about how pray can bring big influence to the performance. Hopefully, this article are functioned as well as finding the heighten of employee performance with Prayer suitable with Muslim studies as whole.