Abstract. Training is a vehicle for building human resources towards an era of globalization that is full of challenges. Therefore, training activities cannot be ignored, especially in entering the increasingly fierce, sharp, and heavy competition area in this century. Motivation is to encourage employee morale, to be willing to work by optimally providing abilities and expertise to achieve goals. In accordance with the background of the problem described above, the authors formulate the problem as follows: “ how the influence of training and motivation on the performance of employees in the population department and civil registration of the Pematangsiantar city” as for this purpose: to determine the effect of training and motivation on the performanceof employees at the Pematangsiantar city population and civil registration service. Based on the analysis andevaluation that has been done from the results of research on 35 respondents obtained that theaverage trainingis 25,2% and motivation is 42,7% while the performance is 60,33% which means the performance is still far greater than training and motivation. The coefficient of determination (adjusted R2) which is measured at 0,796 is raised by two(0,7962), it is obtained 0,633 or 63,3% . This shows that the percentage of independent variable contributions (training and motivation) to the dependedt variable (employee performance) is 63,3% with variations in the independent variables used in the model (training and motivation) able to explain 63,3% of the dependent variable (employee performance), while the remaining 36,7% is influenced or explained by other variables not included in this research model.

Budaya kerja adalah cara pandang yang menumbuhkan keyakinan atas dasar nilai - nilai yang diyakini pegawai untuk mewujudkan prestasi kerja terbaik, dan pikiran untuk menghasilkan barang-barang atau jasa - jasa dengan memperoleh imbalan prestasi tertentu. Prestasi kerja adalah perwujudan dari hasil kerja seseorang yang akan menentukan perkembangan kariernya pada masa yang akan datang. Untuk menentukan sejauh mana perlu melakukan perubahan, langkah pertamanya adalah menganalisis budaya yang hidup dalam satuan kerja atau organisasi untuk memutuskan apa saja yang perlu diubah. Kedua adalah mengembangkan dan mengimplementasikan strategi perusahan. Namun seringkali pula ketika perubahan budaya dilakukan, kinerja yang dihasilkan tidak sesuai yang diharapkan. Bahkan akan mengganggu dan merusak budaya kerja sebelumnya. Berdasarkan analisa dan evaluasi yang telah dilakukan dari hasil penelitian terhadap 35 orang responden diperoleh bahwa secara rata-rata dari budaya kerja yang terdiri dari kejujuran adalah sebesar 0,245%, ketekunan sebesar0,429%, kreatifitas sebesar 0,060%, kedisiplinan sebesar 0,021%,iptek sebesar 0,035% sedangkan prestasi kerja sebesar 38,71% berdasarkan dari hasil analisa budaya kerja terhadap lima factor budaya kerja yang lebih dominan mempengaruhi adalah ketekunan dengan nilai persentase sebesar 0,429% maka dari itu dapat disimpulkan bahwa prestasi kerja masih jauh lebih besar dari budaya kerja. koefisien determinasi (adjusted R2) yang diperoleh sebesar 0,802 dipangkatkan dua (0,8022) maka didapat 0,564 atau 56,4%. Hal ini menunjukkan bahwa persentase sumbangan variabel independen (budaya kerja yang terdiri dari kejujuran, ketekunan, kreatifitas, kedisiplinan dan iptek) terhadap variabel dependen (prestasi kerja) sebesar 56,4% dengan variasi variabel independen yang digunakan dalam model (budaya kerja dan prestasi kerja) mampu menjelaskan 56,4% variabel dependen (prestasi kerja), sedangkan sisanya sebesar 43,6% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini

The increasingly competitive business world presents many challenges for the business world, one of which is financing. Most companies choose loans because they use them to get tax savings on company profits. So far, mining companies in Indonesia have continued to experience a decline in the development phase. Due to the ups and downs of mining, mining companies often carry out debt policies as a way to finance company operations in the hope of increasing profits or otherwise providing risk. Debt can also increase the value of the company if used properly. This study aims to determine the effect of company size, liquidity and profitability on debt policy in mining companies listed on the Indonesia Stock Exchange in 2018-2020. Several previous studies on debt policy have different results. Therefore, other research needs to be done to retest the theory of debt policy. The population of this research is 46 mining companies. The sampling method used was purposive sampling method, so that 18 sample companies were obtained for 3 years of observation (2018-2020) with 54 observations (observations). The research data was obtained from a sample of companies downloaded from the Indonesia Stock Exchange website. The data analysis technique used is multiple regression analysis. The process of data analysis that is carried out first is the classical assumption test, multiple analysis and then hypothesis testing. The results of the study that profitability has a negative and significant effect on debt policy, liquidity has a negative and significant effect on debt policy and firm size has a negative and insignificant effect on debt policy.

This study aims to examine and find out more clearly how the factors that influence consumers pay with Go-pay on Go-jek. As for the problem that the author raised, namely: How does the influence of easy payment of the use of GO-PAY to the interests of GO-JEK customers?This study uses a quantitative method that involves 50 respondents. Data collection is done by using questionnaires. The data obtained were analyzed using a statistical formula, i.e. using multiple regression analysis whose processing was carried out with the SPSS Version 23 program.Quantitative analysis results show that the variable ease of payment and price cuts significantly influence the use of Go-pay. Based on the results of the study, the hypothesis was accepted stating that there was a significant influence between the ease of payment and price cuts on the use of Go-pay on consumers at the Faculty of Economics, Universitas Simalungun, Pematangsiantar.

ABSTRAKSMK Negeri 1 Pematangsiantar meminta kepada Universitas Simalungun dalam hal ini adalah Fakultas Ekonomi untuk melaksanakan uji kompetensi kepada siswa-siswi yang duduk di kelas XII. Uji Kompetensi sebagai salah satu syarat kelulusan bagi siswa/siswi. Uji Kompetensi Keahliaan bagi siswa siswi bertujuan a) mengukur pencapaian kompetensi siswa SMK b) memfasilitasi siswa/siswi mendapatkan sertifikat uji kompetensi c) mengoptimalkan pelaksanaan sertifikasi kompetensi siswa/siswi SMK sesuai Kerangka Nasional Indonesia d) memfasilitasi SMK bekerjasama dengan dunia usaha/industri sesuai kebutuhan dunia usaha dan dunia industri. Uji Kompetensi Keahlian dilaksanakan selama 4 hari yaitu tanggal 5 April 2021 sampai dengan 8 April 2021. Uji kompetensi ini tidak hanya oleh dunia Universitas tetapi juga melibatkan dunia usaha yaitu pada saat pelaksaan ujian wawancara. Berdasarkan hasil yang diperoleh pada saat pelaksanaan, Tim Pengabdi dari Fakultas Ekonomi Universitas Simalungun, Tim dari dunia usaha dan Tim dari SMK Negeri 1 Pematangsiantar menyatakan semua peserta dinyatakan lulus. Evaluasi atas proses pelaksanaan kegiatan dilakukan dengan memberikan angket kepada siswa/siswi peserta uji kompetensi. Dan hasil yang didapat 25% memberikan jawaban sangat baik, 60% memberikan jawaban baik dan 15% memberikan jawaban cukup. Sehingga ke depan pelaksanaan ujian kompetensi dilakukan perbaikan sebagaimana saran dari siswa agar ketika ujian praktek akuntansi sudah masing - masing siswa menggunakan Komputer Kata kunci: uji kompetensi; SMK; Siswa; akuntansi ABSTRACTSMK Negeri 1 Pematangsiantar asked Simalungun University in this case the Faculty of Economics to carry out a competency test for students sitting in class XII. Competency Test as one of the graduation requirements for students. The Skills Competency Test for students aims to a) measure the competency attainment of vocational students b) facilitate students to obtain competency test certificates c) optimize the implementation of competency certification for vocational students according to the Indonesian National Framework d) facilitate vocational schools in collaboration with the business/industry world as needed business and industry. The Skills Competency Test is held for 4 days, from April 5, 2021 to April 8, 2021. This competency test is not only carried out by the university world (higher education) but also involves the business world, namely during the interview exam. Based on the results obtained during the implementation, the Service Team from the Faculty of Economics, Simalungun University, the team from the business world and the team from SMK Negeri 1 Pematangsiantar stated that all participants had passed. Evaluation of the process of implementing the activities is carried out by giving questionnaires to students participating in the competency test. And the results obtained 25% gave very good answers, 60% gave good answers and 15% gave sufficient answers. So that in the future the implementation of the competency exam will be improved as suggested by students so that when the accounting practice exam each student uses a computer Keywords: competence test; SMK; student; accountancy