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Kinerja sudah menjadi sorotan penting dalam seluruh tahapan penyelenggaraan pemerintahan. Pemerintah Kota Serang dituntut untuk terus meningkatkan kinerjanya. Hal tersebut dinilai karena kinerja Pemkot Serang dirasa belum optimal sebagaimana dapat terlihat dari nilai evaluasi SAKIP yang dilakukan oleh KemenPAN RB dari tahun 2017-2021 terus mendapat nilai CC. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan anggaran berbasis kinerja, reward, punishment dan religiusitas terhadap kinerja instansi pemerintah daerah pada Organisasi Perangkat Daerah (OPD) Kota Serang. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Responden dalam penelitian ini berjumlah 83 orang. Data penelitian yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuesioner dan dianalisis dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penerapan anggaran berbasis kinerja, reward, punishment dan religiusitas memiliki pengaruh yang positif terhadap kinerja instansi pemerintah daerah

There was a theoretical mismatch between DOL and DFL against ROE in the Food and Beverage company in 2016, 2017, 2018 and 2019. This aim of this research to know the effect of DOL and DFL to ROE for Food and Beverages subsector which listed at IDX for 2014-2019 period. The research uses secondary data in form of a complete annual financial reports for 2013-2019 period which sourced from Indonesia Stock Exchange. Purposive sampling are using for research samples so used consist of 13 company. Panel data used in this research. The analysis method which suggested for the research is multiple regression model, adjusted determination coefficient, and hypothesis test. Based on hypothesis test, the use of  DOL and DFL simultaneously did affecting the ROE significantly, meanwhile in partially, DOL negatively significant to ROE and DFL did not significantly affect ROE.

The tittle of this research is a “Comparison Between the Drill and Practice Method and the Total Physical Response Method to Improve Student’s Ability in Vocabulary Mastery (Experimental Study at MIN 20 Aceh Besar)”. The researcher chose this tittle because the researcher found that the students felt Arabic was a difficult subject. This is caused by the use of methods by teachers who do not vary by only taking notes and memorizing vocabulary so that it makes students bored and eventually had difficulty following the lesson. Therefore, the researcher wants to use these two methods in improving student’s vocabulary mastery skills in order to find out if there is a difference in the effect between these two methods. The research method is the experimental method. The researcher took samples from class 5.1 with 20 students for the control class and class 5.2 with 20 students for the experimental class. This study uses a question instrument consisting of pre-test and post-test with descriptive statistical data analysis techniques, paired sample t-test and independent sample t-test using the SPSS v.25 program. The results of this study using the paired sample t-test showed that the Drill and Practice method and the Total Physical Response method had an effect on increasing student’s ability in vocabulary mastery. Which the alternative hypothesis is accepted and the null hypothesis is rejected. The results of the study using the independent sample t-test showed that there was no difference in the effect between the use of the Drill and Practice method and the Total Physical Response method in vocabulary learning. Thus, the alternative hypothesis is rejected and the null hypothesis is accepted.

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