The study of the competency of lecturers in Indonesia cannot be separated from the study of state intervention in education. State hegemony occurs in the form of formalization of regulations governing the improvement of capabilities and competences of lecturers. Research shows that the presence of Law No. 14 of 2005 and Government Regulation No. 37 of 2009 has been used as an implementation juridical foothold to encourage the increase of qualifications and competences of lecturers at State Islamic Religious Colleges (PTKIN) in Indonesia in general, and in UIN Ar-Raniry and UIN Bandung specifically. A qualitative-quantitative combination research design was applied in this research with data set approaches through documentation studies, observations, in-depth interviews, and questionnaires. This research establishes that the development of lecturer competence in PTKIN is in line with and not contradictory to the national education system and strengthens the content of Law No. 14 of 2005 and Government Regulation No. 37 of 2009. The qualifications and competences of lecturers at PTKIN have improved, but there is still a treat of implementation of regulations that have not been maximally felt by the lecturers. Upgrading the qualifications and competences of lecturers well and maximally, substantially affects PTKIN lecturers in improving the performance, professionalism and quality of academic benefits for students. These logical consequences have a positive impact on the transformation of education in the PTKIN environment after COVID-19, where learning processes and academic services can run online based on information technology.   Keywords: Education policy, lecturer competency, Covid-19, educational license

This study aims to: 1) implement the preparation of financial statements in accordance with SAK EMKM on MSMEs of Aruza Restaurant. 2) find out what obstacles are faced by MSME actors in implementing SAK EMKM. 3) find out the right solution in overcoming the obstacles faced by MSME actors. The research method used is descriptive method with a qualitative approach. The data used in this study are primary data obtained by direct observation and interviews with MSME actors. Meanwhile, secondary data was obtained from MSME financial reports, research journals, and articles that were used as a guide to understand the research data. From the results of this study, it can be concluded that the Aruza Restaurant MSMEs in preparing their financial statements have not implemented SAK EMKM. The obstacles faced by MSMEs at Aruza Restaurant in preparing financial reports based on SAK EMKM are the lack of knowledge about the preparation of financial statements, the lack of outreach of socialization on how to prepare financial reports in accordance with SAK EMKM. The solution to overcome the obstacles faced by MSMEs at Aruza Restaurant is that MSME actors are expected to collaborate with the MSME community so that they know how to prepare financial reports in accordance with SAK EMKM. Penelitian ini bertujuan untuk : 1) menerapkan penyusunan laporan keuangan yang sesuai dengan SAK EMKM pada UMKM Rumah Makan Aruza. 2) mengetahui kendala apa saja yang dihadapi pelaku UMKM dalam menerapkan SAK EMKM. 3) mengetahui solusi yang tepat dalam mengatasi kendala yang dihadapi pelaku UMKM. Metode penelitian yang digunakan yaitu metode deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh dengan cara observasi dan wawancara langsung kepada pelaku UMKM. Sedangkan untuk data sekunder diperoleh dari laporan keuangan UMKM, jurnal penelitian, dan artikel yang digunakan sebagai panduan untuk memahami data penelitian. Dari hasil penelitian ini dapat disimpulkan bahwa UMKM Rumah Makan Aruza dalam penyusunan laporan keuangannya belum menerapkan SAK EMKM. Kendala yang dihadapi UMKM Rumah Makan Aruza dalam penyusunan laporan keuangan berdasarkan SAK EMKM ialah kurangnya pengetahuan mengenai penyusunan laporan keuangan, kurangnya jangkauan sosialisasi mengenai bagaimana penyusunan laporan keuangan yang sesuai dengan SAK EMKM. Solusi untuk mengatasi kendala yang dihadapi UMKM Rumah Makan Aruza diantaranya diharapkan pelaku UMKM dapat berkolaborasi dengan komunitas UMKM supaya mengetahui bagaimana penyusunan laporan keuangan yang sesuai dengan SAK EMKM.

Penelitian ini bertujuan Untuk Mengetahui Penerapan Pelayanan Administrasi Terpadu Di Kantor Kecamatan Pegasing Sebagai Upaya Mewujudkan Pemerintahan Yang Baik (Good Governance dan menjelaskan Kendala Penerapan Pelayanan Administrasi Terpadu Di Kantor Kecamatan Pegasing Sebagai Upaya Mewujudkan Pemerintahan Yang Baik (Good Governance. Adapaun metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, studi pustaka dan observasi. Data yang diperoleh dianalisis secara kualitatif. Hasil penelitian menunjukan bahwa penerapan pelayanan administrasi terpadu di Kantor Kecamatan Pegasing Kabupaten Aceh Tengah secara umum mengacu pada prinsip-prinsip good governance yakni dengan berdasar pada prinsip kepastian hukum, akuntabilitas, transparasi/keterbukaan dan profesionalisme. Inovasi yang ada dalam PATEN yakni dengan menerapkan pelayanan dengan system informasi manajemen. Kelebihan dari pelayanan administrasi terpadu ini yakni pelayananya yang cepat, mudah dan murah. Kelemahan dari program ini yakni kurangnya personil petugas pelayanan. Kesimpulan(1) Penyelenggaraan pelayanan administrasi terpadu di Kantor Kecamatan berdasarkan pada prinsip-prinsip goodgovernance, (2) Pelayanan administrasi terpadu di Kantor Kecamatan Pegasing diselenggarakan dengan menerapkan pelayanan dengan system informasi manajemen (3) Sisi kelebihan dari penyelenggaraan pelayanan yakni dari segifasilitas yang sudah sangat lengkap dan kekuranganya yaitu kurangnya koordinasi pembagian tugas sehingga beberapa loket tidak dijaga oleh petugas. Kata Kunci: Penerapan, Pelayanan. PATEN, Governance

This research aims to determine the Financial Performance Assessment Before and After Implementation of Good Corporate Governance (GCG) seen from the ratio (1) Liquidity, (2) Profitability, and (3) Capital. The research method is quantitative research with a comparative approach. The ratio used to measure the financial performance of Bank Syariah Mandiri Tbk consists of the ratio of FDR, ROA, ROE, and CAR. The data analysis technique used is the data Normality and the Mann-Whitney test. The results of this study based on the normality test show that the data are normally distributed. The Mann-Whitney test results show that (1) after implementing GCG, liquidity ratio has satisfactory performance assessment compared to before the implementation of GCG. (2) After implementing GCG, profitability ratio has satisfactory performance assessment compared to before the implementation of GCG. (3) After implementing GCG, the capital ratio has a satisfactory performance assessment compared to before the implementation of GCG

The purpose of this research is to obtain an overview of the case criteria (splitsing) as an effort to facilitate the evidentiary process, obtain a description of the criteria for the application of case file separation and to find out the effect of splitting case files on the ease of the evidentiary process in court. The type of research used in this legal research is normative legal research that is prescriptive by using the Statute approach and the conceptual approach. From the results of the research conducted, it can be concluded that: First, the juridical implications of solving cases are to speed up and simplify the process of proof in the settlement of criminal cases. Second, the aspect of justice in the arrangement of splitting case files (splitsing) at the prosecution stage, namely as legal certainty for the defendant in seeking justice in the process of resolving criminal cases