Absorption of local government budgets is the accumulation of budget absorption carried out by each Institution, and can be one of the indicators in assessing the financial management performance of a region, because through the level of budget absorption it can be seen the description or performance and capabilities of a region. The region implements and is responsible for every planned activity. Budget absorption in Kediri Regency during the 2016 - 2020 period reached the range of 81.68% - 88.79%. This study aims to identify and analyze the factors that are considered dominant in influencing budget absorption in Kediri Regency, namely budget planning and implementation, human resources, procurement of goods and services, and the bureaucratic environment. Sources of data in the form of primary data and secondary data. Primary data in the form of questionnaires were distributed based on purposive random sampling to 15 institutions with the largest budget in Kediri Regency. The research method used is quantitative using Multiple Linear Regression Analysis. This study uses 5 (five) independent variables, namely budget planning (X1), budget execution (X2), human resources (X3), procurement of goods and services (X4), bureaucratic environment (X5), and 1 (one) dependent variable. . variable. namely budget absorption (Y). The results showed that the five independent variables simultaneously had a positive effect on budget absorption. Partially, the variables of budget planning, budget execution, human resources and procurement of goods and services have a positive effect on budget absorption, while the bureaucratic environment variable has a negative effect on budget absorption. Partially, the variable that has the most dominant influence on budget absorption is the Procurement of Goods and Services. Overall, the magnitude of the influence of budget planning, budget execution, human resources, procurement of goods and services and the bureaucratic environment on budget absorption is explained by the determination value of 41%, while 59% is influenced by other factors outside the study

The hospital of Muhammadiyah Ahmad Dahlan Kediri is a place that gives the service to individual’s health with hospitalized service, regular service and emergency service. The Hospital of Muhammadiyah Ahmad Dahlan Kediri is a hospital with class C that has capacity 205 beds. Bed Occupational Rate (BOR) for 4 years lately is around 52,5%. The operational expense of hospital is totally from the patients so that the position of customer is very important.   This research Design Uses Correlational Analysis Survey Design by approaching Cross Sectional. It uses the population of all for long hospitalized patients that had got service in Hospital of Muhammadiyah Ahmad Dahlan Kediri, and their number is 125 patients with 55 patients as the sample, it is taken by using the technique of purposive sampling. The collection of Data uses the questioner. The data of Research was analyzed by Moderated Regression Analysis Test.   there are 3 variables that become research material, from the 3 variables studied, there are a total of 23 question items. From each question item, both independent and dependent, it turned out to have a correlation probability value below 0.005 or the Service research variable data (X), General patient satisfaction (Y1) and BPJS patient satisfaction (Y2) at Muhammadiyah Ahmad Dahlan Hospital, Kediri City were declared valid. . From the results of the questionnaire obtained after being processed, it can be seen from the highest average value obtained in empathy from service providers, which is 3.69 which means the attitude of nurses and doctors is good when responding to questions from patients' families and hospital visitors. While the lowest average is 2.85, which is from the time of the doctor's examination according to the schedule. This explains that many patients are dissatisfied with the doctor's schedule for not being on time. There are two kinds of service rates at the Muhammadiyah Ahmad Dahlan Hospital, Kediri City, which results in differences in treatment for general patients and BPJS patients who seek treatment at Muhammadiyah Ahmad Dahlan Hospital, Kediri City. There is an effect of service rates on general patient satisfaction and BPJS patients at home. Muhammadiyah Hospital Ahmad Dahlan, Kediri City. Although there are differences in treatment and service, there are differences in satisfaction between general patients and BPJS patients at the Muhammadiah Ahmad Hospital. Dahlan, Kediri. Not too significant.

This study aims to determine the effect of profitability, liquidity, leverage, and activity in predicting financial distress conditions in retail companies on the Indonesia Stock Exchange (IDX) for the period 2016-2019. The sampling technique used was purposive sampling with a number of selected samples of 18 companies. The number of samples used was as many as 7 companies in the category of experiencing financial distress and 11 companies in the category did not experience financial distress. The results of the study using logistic regression show that profitability measured by the Return on Investment (ROI) has a negative effect on financial distress. Liquidity as measured by Current Ratio (CR) has a negative effect on financial distress. Leverage measured by Debt to Equity Ratio (DER) has a negative effect on financial distress. Activity measured by Fixed Assetss Turnover (FAT) not has a effect on financial distress.

This study aims to discribe whether there is a positive simultaneous influence or partially between accounting information systems, internal control and employee performance. The method used is descriptive quantitative, multiple regression analysis tools and data collection techniques in the form of questionnaires and interviews. Respondents used 58 employees with saturated samples. The results of this study are (1) Simultaneously, accounting information system and internal control affect employee performance.  Partially, accounting information system affects employee performance. (3) Partially, internal control does not affect employee performance. From these results, it is recommended to the directors to improve the company's internal control system. So that employees are more orderly in carrying out the company's operational activities in accordance with the Company's Operational Standards. And it is necessary to have an internal audit to control every operational activity of the company.

Efforts to improve employee performance include paying attention to work stress, conflict and motivation within the organization. The purpose of this study was to identify and analyze the impact of conflict, stress and motivation on employee performance. This study is a quantitative study using primary data, which aims to provide a description of the characteristics of the data that was tested in the study. The population in this study were all Blitar Regency General Apparatus with a total of 37 people. The sampling technique used is the saturated sample. In this study, the sample used was 37 Apparatus of the General Section of Blitar Regency. This research uses data analysis method using SPSS software. The results of the research carried out showed that conflict management had an effect on the work motivation of the general apparatus of the Regional Secretariat of Blitar Regency. the performance of the general apparatus of Blitar district, work motivation has an effect on performance, conflict management has an effect on performance through work motivation in the general part of the Blitar district secretariat, and work stress affects performance through work motivation in the general part of the Blitar district secretariat.