The dissemination of the Corona Virus (COVID-19) is very rapidly forcing the government to implement a policy to suppress the level of spreading of this worldwide virus by allowing local government civil servants (ASN) to work at home or Work from Home (WFH). The ideal condition of WFH applied by an agency/office is the ability to connect people electronically and make the best situation where office work does not need to be done in the office. Instead, the work can be done anywhere at the time the employee is included in the house. This WFH policy brings consequences on conditions related to the readiness of the work device, the availability of adequate information technology equipment, the mastery of technologies and work motivation from the local government civil servants. It is necessary to support their performance during the implementation of work from home. This research was conducted to see the mastery of technology and work motivation and their influence on the performance of local government civil servants (ASN) of the country during the implementation of work from home. The results of this study are expected to be considered by all parties capable of relevant work to upgrade the mastery of technology for local government civil servants (ASN) so that their performance during the implementation of work from home (WFH) can be maintained.
Civil apparatus of the state should remain optimal in providing service to the community at the time of running work from home as a pandemic impact of Covid-19. Bureaucratic performance should also be maintained to ensure government programs can be directly perceived by the public. Governments are required to be able to apply flexible work patterns from two sides. That is flexible from the side of the work implementation, and flexible from the user side that in this case is the community. Despite working from home, the state civil apparatus is required to be able to provide optimal performance. This research seeks to see the motivation influence of state civil apparatus on their performance either directly or through disciplinary variables. Quantitative design has been adopted for this study using survey questionnaires prepared based on the Likert Scale (strongly disagree -1 and 5 to strongly agree). The sample size consists of 100 state civil apparatuses and is processed using PLS. The results of this study concluded that direct motivation does not affect performance, but indirectly through discipline, motivation can influence a significant effect at the overall performance of civil apparatus of the state
The development of the era demands the development of a better and less pragmatic and simplistic mindset and way of teaching in conveying science to its students. The university should now be able to change its paradigm as a site like a company engaged in services offering better service to its customers. It is a quantitative research using a questionnaire model. It analyzes the influence of lecturer competency on student satisfaction levels both directly and through the quality dimensions of services. It also analyzes the most dominant competencies as lecturer competencies. The conclusions that can be drawn from the holding of this research is the ability of the lecturer has an important influence on student satisfaction, the lecturer ability has a significant impact on the level of student satisfaction through the dimension of service quality. Meanwhile, social competence has the most dominant role in shaping the lecturer's competence. It is expected that the results of this study can be considered by lecturers so that they can always develop themselves in order to function more fully.
Masa depan perusahaan-perusahaan berbasis teknologi digital dan internet sangat prospektif. Namun beberapa kendala pun muncul dikarenakan tidak semua startup memiliki angel investor yang bersedia menyuntikkan modal awal yang besar untuk operasional awal. Standar akuntansi yang digunakan untuk menilai kapitalisasi pasar startup cukup sulit diterapkan sebab yang dinilai bukan asset riil melainkan potensi pangsa pasar pengguna produk teknologi atau aplikasi mereka, yang mana cenderung fluktuatif dan tidak pasti. Kendala yang lain dalam proses audit adalah sebagian besar kegiatan pengolahan data berlangsung menggunakan (program) komputer, yang secara fisik tidak dapat dilihat pelaksanaannya. Tulisan ini membahas kendala yang dihadapi perusahaan startup dan implementasi auditnya.
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