Sistem pengeluaran kas adalah suatu bentuk organisasi, catatan dan laporan yang dibuat untuk melakukan kegiatan baik dengan cek maupun tunai. Tujuan dari penelitian ini adalah untuk mengetahui implementasi sistem pengeluaran kas di Sekretariat DPRD Kabupaten Sikka. Objek penelitian ini adalah Sekretariat DPRD Kabupaten Sikka. Metode yang digunakan adalah metode deskriptif kualitatif yang membandingkan data berdasarkan observasi, wawancara dan dokumentasi di lokasi penelitian dengan teori Mulyadi dan peraturan pemerintah no. 12 Tahun 2019. Hasil penelitian menunjukkan penerapan sistem pengeluaran kas di sekretariat DPRD. Tidak ada pemisahan fungsi adalah pelaksanaan sistem pengeluaran kas, sedangkan dokumen, catatan dan prosedur pelaksanaan sudah cukup baik

Abstrak Tujuan penelitian adalah untuk mendapatkan bukti empiris mengenai pengaruh Leader Member Exchange dan iklim organisasi terhadap kinerja, serta peran work engagement sebagai variabel mediasi dengan melakukan studi pada Personil Depo Pemeliharaan 30 Lanud Abdulrachman Saleh Malang, mencakup Tamtama, Bintara, dan Perwira yang berjumlah 250 personel. Teknik penarikan sampel yang digunakan yaitu Proportional Random Sampling. Ukuran sampel ditentukan dengan rumus slovin yang dibulatkan menjadi 100 responden. Berdasarkan data mentah atau data primer yang terkumpul dari responden, selanjutnya diproses melalui software:1) SPSS for windows yang menghasilkan informasi atau data untuk keperluan analisis karakteristik responden dan statistik deskriptif, dan 2) Smart Partial Least Square (PLS) yang menghasilkan data untuk keperluan pengujian instrumen penelitian (outer model) dan analisis statistik inferensial berupa analisis jalur (inner model), dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Leader Member Exchange yang semakin baik mampu meningkatkan work engagement. Iklim organisasi yang semakin baik mampu meningkatkan work engagement. Leader member exchange yang semakin baik tidak mampu meningkatkan kinerja. Iklim organisasi yang semakin baik mampu meningkatkan Kinerja. Work engagement yang semakin baik mampu meningkatkan kinerja. Leader member exchange yang semakin baik mampu meningkatkan kinerja yang dimediasi work engagement. Iklim Organisasi yang semakin baik mampu meningkatkan Kinerja yang dimediasi work engagement.Kata Kunci: Leader Member Exchange, Iklim Organisasi, Work Engagement, Kinerja.Abstract The purpose of the study was to obtain empirical evidence regarding the influence of Leader-Member Exchange and organizational climate on performance, as well as the role of work engagement as a mediating variable by conducting a study on the Personnel of the Maintenance Depo 30 Abdulrachman Saleh Malang Air Force Base, including enlisted personnel, non-commissioned officers, and officers totaling 250 personnel. The sample size was determined by the slovin formula, which was rounded up to 100 respondents. Based on raw data or primary data collected from respondents, then processed through software: 1) SPSS for windows which produces information or data to analyze respondent characteristics and descriptive statistics, and 2) Smart Partial Least Square (PLS), which produces data to test research instruments (outer model) and inferential statistical analysis in the form of path analysis (inner model), and hypothesis testing. The results showed that a better Leader-Member Exchange could increase work engagement. A better organizational climate can increase work engagement. Leader-Member Exchange that is getting better is not able to improve performance. A better corporate environment can improve performance. Better work engagement can improve performance. Better leader-member exchange can improve performance mediated by work engagement. Better organizational climate can improve performance mediated by work engagement.Keywords: Leader Member Exchange, organizational climate, work engagement, performance.

Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.

This study aims to find out empirically the factors that influence tax avoidance using the variables of profitability, leverage, and sales growth in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2020. This type of research is a quantitative study using the purposive method. sampling. The data in this study were collected using the documentation method. The analytical method used in this study is multiple linear regression using the SPSS program. The type of data used in this study uses pooled data. The results of this study indicate that profitability, leverage, and sales growth have a negative and partially significant effect on tax avoidance, while profitability, leverage, and sales growth have a simultaneous positive and significant effect on tax avoidance.