Mega Florist Bandar Lampung is a company engaged in the field of flower board rental and delivery services in the Bandar Lampung area, Mega Florist itself has been established since April 2015. The purpose of this research is to design an e-marketing system and implement an e-marketing system as a customer service at Mega Florist Bandar Lampung. The problem with Bandar Lampung's Mega Florist itself is that there is no system to market board flower rentals, and its marketing still uses brochures, print media, and advertisements so that it requires more costs to market board flower rental services to Mega Florist Bandar Lampung. The system development method uses the waterfall method and the system design uses the UML system design, and the system implementation uses an object-based programming language that is PHP, with Dreamwever and MySQL applications as a database. The result of this research is an online application based on e-marketing built by Mega Florist Bandar Lampung, focused on spreading information on package rental and flower delivery. This web board will present services, facilities, menus, promos and provide convenience for customers in finding information interest rates offered, as well as services in booking board interest rentals.

Pada masa pandemi covid - 19, salah satu keringanan yang diberikan Pemerintah adalah restrukturisasi. Instruksi restrukturisasi diatur dalam dalam Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2020 Tentang Stimulus Perekonomian Nasional sebagai Countercyclical Dampak Penyebaran Coronavirus Disease 2019 sebagaimana diubah dengan POJK No. 48/POJK.03/2020 dan terakhir diubah dengan POJK No 17/POJK.03/2021. Dalam hal ini, Peraturan Otoritas Jasa Keuangan tersebut masih bersifat sangat umum sehingga Otoritas Jasa Keuangan menginstruksikan Bank menuangkan beberapa ketentuan dalam Pedoman Internal Bank. Bank Syariah Indonesia merupakan salah satu bank yang melaksanakan restrukturisasi pembiayaan. Permasalahan dalam penelitian  adalah bagaimana kesesuaian pengaturan restrukturisasi dan perbedaan pengaturan restrukturisasi berdasarkan Peraturan Otoritas Jasa Keuangan Tentang Stimulus Perekonomian Nasional sebagai Countercyclical Dampak Penyebaran Coronavirus Disease 2019 dengan restrukturisasi berdasarkan Peraturan Internal Bank Syariah Indonesia. Tipe penelitian dalam penelitian ini adalah normatif, bersifat deskriptif, jenis data yang digunakan yaitu data sekunder yang dilengkapi dengan wawancara, analisis data secara kualitatif, dan cara penarikan kesimpulan dengan logika deduktif. Berdasarkan hasil analisis, Peraturan Internal Bank Syariah Indonesia sudah sesuai dengan Peraturan Otoritas Jasa Keuangan dengan beberapa penambahan ketentuan khusus yang diatur secara umum di Peraturan Otoritas Jasa Keuangan untuk mencegah nasabah gagal bayar yang masif di akhir restrukturisasi.

<p><em>This research aims to examine and analyze the influence of work incentives, task complexity, and knowledge of auditors to audit judgment. This research is a qualitative research using primary data from the questionnaire. The sampling method used is convenience sampling, obtained with a sample of 144 auditor respondents from 21 Public Accountants Firm in DKI Jakarta Region registered in Directorate of Indonesian Institute of Certified Public Accountants. The data analysis technique is Structural Equation Model (SEM) based on Analysis Of Moment Structure (AMOS) with AMOS analysis tool 24. </em></p><p><em>This research shows that work incentive and auditor's knowledge have positive and significant influence to audit judgment, while for task complexity has a negative and significant effect on audit judgment.</em></p>

This study aims to identify the average and percentage of household health consumption expenditure and factors that affect household health consumption expenditure in Penengahan Raya Village The City of Bandar Lampung. To indentify the average and percentage of household health consumption expenditure were done statistic descriptively, while the analysis method used to identify the influence of these factors is multiple regression with the method of Ordinary Least Square Method (OLS). The research results showed the average household health consumption expenditure is Rp 335,783 or 13% of all household consumption expenditures and the estimated results show that individually and collectively, the household income,  the age of the head of the family, the number of family members, the level of education of the head of the family, and the participation of the family in health insurance have a significant positive effect on household health consumption expenditures.

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