No abstract

This study aims to analyze the level of visitor satisfaction on the service performance of Marina Semarang beach. The method of measuring visitor satisfaction uses the IPA (Importance-Performance Analysis) method or the Performance Interest Analysis and the Customer Satisfaction Index or Customer Satisfaction Index (IKP). Data was collected by filling out questionnaires and interviewing 440 respondents who were visitors to Marina Semarang Beach who were domiciled in Semarang. The questionnaire consists of 3 parts: first, visitor characteristics data, second assessment/perception of visitors about the performance (performance) at the tourist attractions Marina Semarang Beach, third assessment/perceptions about the importance (importance) in tourist attractions Marina Beach Semarang. A total of 274 respondents or 62.27%, this shows that the respondents are satisfied, meaning that the implementation of the attributes of Sapta Pesona Marina Beach Semarang is satisfactory. a total of 437 respondents or 99.3%, this shows that respondents feel it is important that the implementation of the attributes of Sapta Pesona Marina Beach Semarang is expected to be improved.

To develop a business or business to be successful, it depends on how to run the business according to the rules and pay attention to the changes that occur. Zero point cafe is a self-owned business, not a child of an entrepreneur or a branch of a medium or large business.  Zero point cafe is managed by one of Hasanuddin University's undergraduate program students named Ajrullah Sumaji, this cafe is located on Jln Statistik, Tamalanrea Indah, Makassar City.This study aims to determine the business growth strategy and the factors that influence the Café Point Zero business.  To achieve this goal, the researchers used data collection techniques through individual interviews.  The data obtained from the research results are processed using qualitative descriptive data to find out what strategies are carried out or used by Point Zero Café in increasing its business growth and what factors influence the business growth strategy of Point Zero Café..The results showed that (1) the Point Zero café business growth strategy was carried out by making more use of social media as a tool to promote the cafe, fostering existing relationships with cafe employees to enliven or find regular cafe customers, providing the best service to all consumers,  take advantage of technological developments in running a business.  always trying to improve facilities to improve customer convenience, trying to maintain a consistent taste of the products sold.  (2) the factors that influence the growth strategy of the Zero Point Café Business, namely internal factors and external factors.  Internal factors include strengths and weaknesses.  The strengths of Point Zero Café are the café's image, the strategic location of the café, the quality of the products offered, adequate advice and infrastructure, having regular customers, and perfecting innovative and creative products.  Meanwhile, the weakness of this café is the lack of promotional activities, marketing network, and limited marketing personnel.  External factors include opportunities and threats.  Opportunities owned by the Cafe include (1) Hasanuddin University student growth rate (2) An increasing sales trend.  While the threat for Point Zero Café is during the current covid 19 pandemic, of course this cafe is not operating properly.

Library research, namely the authors collect data related to the theory of financing or lending to economically weak entrepreneurs. Field research, namely field research activities, in which the author looks for data that is the object of research, to obtain data the author conducts local observations and direct interviews with the leadership. Observation techniques were carried out by conducting direct observations in the process of distributing credit to economically weak entrepreneurs. Based on the description above, so the authors chose the title "Analysis of Internal Control in Distribution of Farmers Business Credit"

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh ukuran perusahaan, Laba/rugi dan solvabilitas terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Pada Masa Pendemi Covid -19. Audit delay merupakan lamanya atau rentang waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku sampai dengan tanggal diterbitkannya laporan audit. Audit delay inilah yang dapat mempengaruhi ketepatan informasi yang dipublikasikan, sehingga akan berpengaruh terhadap tingkat ketidakpastian keputusan yang berdasarkan informasi yang dipublikasikan (A. Kartika, 2011). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh melalui teknik pengumpulan data dokumentasi dengan cara mendownload di situs www.idx.com dengan jumlah sampel sebanyak 92 perusahaan. Analisis yang digunakan yaitu regresi linear berganda dengan menggunakan SPSS. Hasil penelitian ini membuktikan bahwa ukuran perusahaan, dan Laba/rugi berpengaruh negatif dan signifikan terhadap audit delay sedangakan variabel solvabiltas tidak bepengaruh signifikan terhadap audit delay.