This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.

Desa Gemblegan Kalikotes Klaten memiliki masyarakat yang mayoritas pekerjaannya adalah petani. Namun, pekerjaan tersebut belum mampu meningkatkan kesejahteraan ekonomi keluarga sehingga masih banyak masyarakatnya yang tergolong miskin. Oleh karena itu penyuluhan budidaya porang dilakukan untuk mengubah pola pikir dan pola tindak masyarakatnya sehingga tercipta peningkatan kesejahteraan ekonomi. Tulisan pengabdian masyarakat ini bertujuan untuk menjelaskan mengenai penyuluhan yang dilakukan dalam mengungkap faktor-faktor yang membentuk sikap terhadap pelaksanaan budidaya porang. Penyuluhan ini dihadiri oleh 35 orang masyarakat desa tersebut. Focus Group Discussion dilakukan setelah penyuluhan untuk mengungkap mengenai sikap masyarakat dan faktor-faktor pembentuknya. Hasil penyuluhan ini menunjukkan bahwa masyarakat memiliki sikap yang positif terhadap pelaksanaan budidaya porang. Berdasarkan hasil FGD yang dilakukan, terdapat dua faktor penting yang mampu membentuk sikap masyarakat yaitu norma subyektif dan perilaku masa lalu yang berhubungan dengan penanaman porang. Hasil dari penyuluhan ini diharapkan dapat djadikan masukan bagi pemerintah daerah maupun pusat untuk senantiasa mempertimbangkan latar belakang dan kelompok referensi yang dapat membentuk sikap masyarakat yang dituju untuk pelaksanaan pemberdayaan.

This study explores the impact of relaxation on the Bengkulu City local government budget during the Covid-19 period on key performance indicators. This study used a qualitative approach with documentary methods and interviews at the Regional Financial and Asset Management Agency and the Health Office involving Budget Users, PPTK, Treasurer, and financial management staff as informants. The data analysis used is a content analysis using the Nvivo software. There are two findings in this research, the first is that budget reallocation during the pandemic can affect the achievement of the Main Performance Indicators of Regional Apparatus Organizations which have indicators of financial ratios, such as the Regional Finance and Asset Management Agency. Financial indicators, such as financial ratios and PAD, have declined due to the weakening economy, decreased tax revenue during the pandemic, and budget reallocations. However, the budget reallocation during the pandemic was not directly affected by the Main Performance Indicators of Regional Apparatus Organizations that do not use financial indicators such as the Health Service. Where the two KPI indicators of the Bengkulu City Health Service were all achieved according to the targets set. The implications of this research are as input to the Bengkulu City Government related to refocusing and reallocating the budget so that it can still achieve the main performance indicators.

We examine whether intellectual capital and corporate governance have value relevance to market performance. Intellectual capital is measured by VAIC™ (Pulic, 1998). We use annual report data from companies listed on the Indonesia Stock Exchange (IDX) and Corporate Governance Perception Index (CGPI) data from the Indonesian Institute for Corporate Governance (IICG) in the period of 2015–2019. Preliminary findings suggest that intellectual capital does not have value relevance to market performance, but corporate governance does have value relevance to market performance. This paper contributes to stakeholders in making economic decisions.

Economic developments in Indonesia will have an impact on the growth of companies. Therefore, we need a system that can secure the company's assets and encourage business efficiency. Management is obliged to be able to manage the company's activities properly as the implementation of the internal auditor's accountability to the public. This study aims to examine the effect of the role of independence, competence, and motivation on the effectiveness of the internal control system of consumer goods companies in North Sumatra. Testing research data using multiple linear regression analysis and residual tests for moderating variables. The results of this study indicate that the independence, competence, and motivation of internal auditors simultaneously affect the effectiveness of the internal control system. Partially, the independence and competence of internal auditors affect the effectiveness of internal control. This is in line with the research hypothesis, but the motivation of internal auditors does not partially affect the effectiveness of internal controls. Meanwhile, work experience is not proven to moderate (strengthen or weaken) the relationship between the independence, competence, and motivation of internal auditors and the effectiveness of internal controls.