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Research Aim: This study aims to examine, understand, and prove the embodiment of Islamic values in the annual report of Sharia Banks. The results of this study are expected to provide information or data to all parties regarding the layout and Islamic values in the Sharia Banks' annual report, which can be a form of a real differentiator between Sharia Banks and conventional banks if viewed in terms of the content of the annual report. Design/Methodology/Approach: The interpretive method in this study is suitable for research purposes that are not intended to perform hypothesis testing but to do an interpretation of research data. The interpretive method used in this research is to analyze the data by using semiotic analysis. Differential semiotic analysis is an analysis of data that focuses on meaning and sign. Semiotic analysis of the annual sharia bank report is carried out on the narrative texts on the annual report. Semiotic analysis in this study is based on Charles Sanders Pierce's semiotic analysis which uses the triangles of meaning. Research findings:The results of the study showed that the annual reports of Muamalat Bank from 2012 to 2016 had indicated Islamic values. Islamic values were found most frequently in the annual report of Muamalat Bank from 2014 to 2016. The Islamic values in the annual reports of Muamalat Bank were included in the Sharia Supervisory Board Report, the Board of Commissioner Report, the Board of Directors, corporate governance information, and information related to Corporate Social Responsibility (CSR). Thus, the presence of Islamic values in the annual reports of Muamalat Bank can create the sharia value added to the company. Theoretical contribution/Originality: The results of this study have contributed to the application of the Shari'ah Enterprise Theory (SET). The existence of the application of Islamic values in the financial statements of Bank Muamalat shows that Bank Muamalat is not only responsible for its business activities to humans (investors) but also to God. Practitioner/Policy implication: The results of this study indicate that Bank Muamalat must continue to maintain the existence of Islamic values in operational activities that are presented in its annual report. This is due to the fact that Bank Muamalat's operational activities are truly in accordance with Islamic law. Research limitation/Implication: The Islamic values were found most frequently in the annual reports of Muamalat Bank from 2014 to 2016. A good practice of Islamic values is finally expected to result in the meaningful added value of sharia. The limitations in this article that are the number of the theory and methodologies related to the phenomenon of Islamic values on the disclosure of information in the annual reports is still limited. So, further researches will be necessary to find another theory and develop methodologies to investigate the Islamic values represented in the annual report of sharia banking.

This study aims to determine the financial performance of all local governments in Indonesia. This study uses financial data from all the districts/cities and provinces in Indonesia from 2013 to 2015. The data collection techniques used in this study is documentation. This research used descriptive and quantitative analysis methods. The results of the study show that the government's financial performance in Indonesia has been effective but inefficient. This is evident from the ratio of the financial effectiveness ratio of local governments in Indonesia in 2013-2015 in the range of 102-121%, but the ratio of financial efficiency of local governments in Indonesia in 2013 to 2015 was in the range of 99% -104%. Financial performance that is not optimal from this local government is because during 2013-2015 the contribution of taxes and regional retribution on Regional Original Income was low so that in the end it caused the level of income received by the regional government to be not too large

Melimpahnya pisang di Dusun Kulubanyu dapat dimanfaatkan untuk membuat produk keripik pisang dengan beberapa varian rasa. Pengabdian ini dilakukan untuk membantu mengembangkan produk Dangkrik agar memiliki kelangsungan yang baik. Demi kelangsungan usaha tersebut dan agar produk tersebut dapat bersaing di pasaran, diperlukan upaya pengembangan usaha. Salah satu upaya yang dapat dilakukan dalam pengembangan usaha adalah dengan inovasi produk. Inovasi produk diharapkan mampu memiliki keunggulan dan bersaing dengan produk di pasar. Inovasi produk yang dilakukan berdasarkan hasil evaluasi dan saran yang diberikan oleh konsumen. Kemudian hasil evaluasi dan saran tersebut digunakan sebagai dasar untuk memunculkan ide-ide dalam pengembangan usaha produk Dangkrik. Metode yang digunakan dalam pengabdian ini adalah dengan sosialisasi pembuatan produk, evaluasi kelebihan dan kekurangan produk, dan pengembangan inovasi produk. Hasil menunjukkan terdapat varian yang kurang diminati oleh konsumen, selain itu konsumen juga kurang menyukai desain kemasan produk. Varian yang paling diminati adalah varian coklat, sedangkan varian yang kurang diminati adalah varian salju. Sehingga, varian yang kurang diminati tersebut tidak diproduksi dan diganti dengan varian yang lebih diminati oleh konsumen. Kemudian, desain kemasan produk diperbarui menjadi lebih menarik. Diharapkan dengan adanya inovasi akan membuat produk ini dapat bersaing dengan produk lain dan memiliki kelangsungan usaha yang baik pula. Berdasarkan hasil pengabdian, dapat disimpulkan bahwa pengembangan usaha produk Dangkrik dilakukan dengan membuat inovasi produk dan memperbarui kemasan produk.

This study aims to determine and evaluate the development of the planning process and the achievement of the work program carried out by Kemuning Lor Village, Arjasa District, Jember Regency, East Java. The research design was qualitative research. The data used in this study were primary and secondary. They were collected through interviews, field observations and document analysis. The results showed that first, the planning process in the village was done through hamlet meetings, village meetings and then the village development planning meeting which produced Regional Medium Term Development Plan (RPJMD) and Local Government Work Plan (RKPD). The Regional Medium Term Development Plan is made for one period of leadership of the village head and there is a Village Regional Medium Term Development Plan for a three-year term. Furthermore, the Regional Medium Term Development Plan becomes the basis of the Local Government Work Plan which contains related budgets for one year. Second, the achievement of the program in Kemuning Lor village was almost 100% absorbed. In 2020, Kasun and Kesra died, resulting in Silpa. Due to the Covid-19, there was a budget reallocation for road construction reallocated into social assistance. Finally, the planning process in Kemuning Lor Village is in line with applicable regulations, namely Permendagri No. 114 of 2014. In sum, the implementation of government in Kemuning Lor Village is in line with the applicable regulations and it needs to be carried out consistently for future periods.