Purpose: This research discusses the direct effect of multicultural competencies, organizational fairness and organizational commitment on job performance. The primary data was collected using explanatory survey. Design/Methodology/Approach: The sample consists of 350 respondents who are civil servants in Central Lampung Regency, Metro municipality and East Lampung Regency. The requirement analysis test used normality Lilliefors, homogeneity, linearity and significance regression. The data analysis technique is SEM (Structural Equation Modeling) analysis. Finding: The research results show that multicultural competence directly influences organizational fairness, multicultural competence directly influences organizational commitment, multicultural competence has no direct influence on job performance, organizational fairness directly influences organizational commitment, organizational fairness has no direct influence on job performance, and organizational commitment directly influences job performance. Practical Implications: Organizational commitment consisting of the belief in organizational values and goals should be improved so that skills, effort and nature of work condition become better. Originality/Value: The achievement of employees' performance result and output recognized by the organization where they work and characterized by skills, effort and nature of work conditions is the combination of the part which represents better employees' performance.

The Compliance of SME in paying taxes will give a good impact in the creation of new tax sources which is will increase state revenues. However, if the factors affecting SMEs Actors Compliance is negative, then the Taxpayer Compliance will tend to rise and provide a good influence for the state revenue.The purpose of this study was to determine the effect of the Knowledge Taxpayer, Taxation Sanction, Confidence, and awareness of the  Taxpayer Compliance.The research methods used in this research was the analysis of the path (path diagram). The result of the research shows that, the confidence level has no effect on tax compliance in paying taxes. While the knowledge of the taxpayer, tax penalties, and awareness of the taxpayers effect on tax compliance in paying taxes. Keyword: Knowledge of Taxpayer, Taxation Sanction, Faith, Awareness Taxpayers and Taxpayer Compliance.

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui model prototipe optimalisasi dana amal yang tepat dalam pemberdayaan masyarakat  miskin perkotaan berdasarkan kearifan lokal di Lampung. Penelitian ini menggunakan metode survei dengan data yang berasal dari hasil Diskusi Kelompok yang terfokus  dan wawancara mendalam dengan pembicara adalah tahap identifikasi model. Kemudian model rekonstruksi menggunakan analisis komparatif. Pengembangan Berbasis Masyarakat ini menggunakan metode yang melibatkan masyarakat dalam pembangunan. Di mana konstruksi dimulai pada tahap ide, perencanaan, kegiatan pengembangan program, penganggaran, pengadaan sumber daya hingga implementasi yang lebih menekankan pada keinginan nyata atau kebutuhan nyata  masyarakat dalam sekelompok orang.  Melalui Relasi Mustahiq yang sangat membantu sebagai sumber daya manusia, Dengan harapan Pengembangan Masyarakat Terpadu diharaplan  menjadi pusat penyaluran program tersebut sehingga programnya lebih terukur, dan terkendali.     Kata kunci: Dana Zakat, Pemberdayaan, Miskin Perkotaan, dan Pengembangan Berbasis Masyarakat   Abstract The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung. This study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. Then, reconstruction model using comparative analysis. Community Based Development (CBD) is a method  that involves communities in development. Where constructions began on the stage of ideas, planning, program development activities, budgeting, procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people. Through Mustahiq Relation Officer (MRO) ashuman resources assistant, Integrated Community Development (ICD) became the center ofthe distribution of the program so that the program is more scalable, and controlled.   Keywords: Zakah Fund, Empowerment, Poor Urban, and Community Based Development (CBD).

Tujuan dari penelitian ini adalah untuk menemukan metode untuk menghentikan penipuan laporan keuangan, baik di negara maju maupun berkembang. Metode penelitian menggunakan Sistematic Literature Review (SLR) yang dipopulerkan oleh Kitchenham. Penggunaan pendekatan ini, diharapkan dapat berguna untuk mengetahui cara mencegah penipuan laporan keuangan pemerintah yang dapat diidentifikasi, dikumpulkan, dan disatukan. Pengendalian Internal yang Baik dan Efektif, Peningkatan Budaya Organisasi, Pembuatan Kebijakan dan Prosedur untuk Mencegah Fraud (kebijakan anti-fraud), Whistle Blowing, dan Pelaksanaan Akutansi Forensik adalah beberapa strategi yang efektif untuk mencegah penipuan laporan keuangan, menurut hasil sintesis enam belas artikel. The purpose of this study is to identify strategies for preventing financial statement fraud in both industrialized and developing nations. The systematic literature review (SLR), made popular by Kitchenham, is the research methodology used. This strategy is anticipated to be helpful in understanding how to stop fake government financial reports that can be located, gathered, and aggregated. The synthesis of sixteen articles suggests that good and effective internal control, improved organizational culture, the creation of anti-fraud policies and procedures, whistleblowing, and the use of forensic accounting are some of the most successful methods for preventing financial statement fraud.

Data exchange communication has developed, which leads to centralized communication, and to achieve this communication requires a type of data communication whose data is accommodated on the server and can be accessed by clients, such as at organization. As a company engaged in education, the development of centralized data communication by utilizing the intranet network has been formed. The use of an intranet network allows data communication that is vulnerable to wiretapping. To fix this using a VPN network. L2TP and IPsec VPNs have different performances, especially in the level of security provided. In this study, an analysis of the L2TP and IPsec VPN network performance was carried out on the SMB Server on the Ubuntu server and the Mikrotik router for its VPN configuration. In this study, the L2TP and IPsec VPN was designed by configuring the Mikrotik RB 450G router and the SMB Server configuration using Command Line Interface on Ubuntu 18.04 server. For security analysis, use hacking methods to get VPN Server login data and sniffing methods to get SMB Server login data and SMB data. For performance analysis using parameters of delay, throughput, and packet loss. Wireshark is software for checking by capturing each packet of data from an interface. The research objective to be achieved is to design a VPN technology based on L2TP & IPSec, to be able to determine the resulting performance after implementing a VPN based on L2TP & Ip Sec. The result is that VPN can connect from HO to branch one and branch two or connect from public connection to local connection. The Ubuntu server used is also running well, so it helps the VPN process properly.