Semarang Regency Research Articles

Penyalahgunaan Aset: Perspektif Model Fraud Pentagon di Lembaga Keuangan Mikro

This study aims to obtain empirical evidence regarding the factors behind asset misappropriation in Micro Institutions. The purpose of this research will be achieved by using a quantitative approach and using primary data obtained through the distribution of questionnaires. The populations in this study were 247 employees who work in cooperatives within the Association of Indonesian BMT (PBMTI) Semarang Regency. This research is a census study where the entire population is used as a respondent. The collected data were processed by the Structural Equation Modeling (SEM) analysis method, using the Smart PLS 3.2.9 analysis tool. The results showed that all elements of the Fraud Pentagon Theory had a significant positive effect on asset misappropriation. The implications of this study indicate that the higher opportunity, pressure, rationalization, competence, and arrogance will increase the potential of asset misappropriation; and the fewer opportunity, pressure, rationalization, competence, and arrogance will reduce the possibility of asset misappropriation in cooperatives within the Association of Indonesian BMT (PBMTI) Semarang Regency. Further research is suggested to add other methods such as interviews or direct observation so that information obtained through questionnaires can be confirmed. In addition, although the number of unit analysis in this study was sufficient, the further researcher is expected to coordinate directly with every employee at the branch office or use online questionnaires so the percentage of questionnaire returns can be better.

Spatio-Temporal Spread of Covid-19 in Children Aged 0-11 Years at Central Java Province Indonesia Using Geographical Weight Regression

During the COVID-19 pandemic, children under the age of 12 are the most vulnerable age group to health concerns. The goal of this study was to conduct a spatiotemporal analysis of the distribution of COVID-19 cases in Central Java children using the GWR (Geographically Weighted Regression) approach. The data source is the Central Java Provincial Health Office, and the study objects are 35 cities and districts in Central Java province. The data obtained are the number of COVID-19 cases in children aged 0-11 years, the total number of Covid-19 cases, the number of PCR tests per day, the number of vaccinations and the number of health care facilities per city and district per month from March 2020 to November 2021. Hotspot analysis and the GWR approach were used to examine data in semesters 1–4 (S1–S4). From S1 to S4, the number of COVID-19 cases in children increased. Areas that became hotspots for more than two semesters were Semarang City, Semarang Regency, Banyumas, Cilacap, Kendal, and Demak. According to the GWR analysis in S1-S4, the total number of COVID-19 cases, PCR tests per day, vaccinations, and health care facilities all affect the number of COVID-19 patients in children by more than 75%. The total number of COVID-19 cases has a significant impact on the number of COVID-19 cases in children but the number of health care facilities has no effect. The results of the GWR prediction of COVID-19 cases in children show that the cities of Semarang and Banyumas became areas with a larger number of COVID-19 cases in two semesters. According to the hotspot and GWR analysis, the cities of Semarang and Banyumas are regions to be on the lookout for in the spread of COVID-19 cases in S1-S4.

PENGUKURAN PERSEPSI TENAGA TEKNIS KEFARMASIAN DI KOTA DAN KABUPATEN SEMARANG TERHADAP APOTEK ONLINE

The development of online pharmacies in Indonesia will have an impact on the existence and role of Pharmaceutical Technicians. The number of pharmacies in Semarang City and Regency has reached almost 500 units. The number of Pharmaceutical Technicians who have practice permits in Semarang City is 477 people and in Semarang Regency is 115 people. Objective: This study aims to measure the perception of Pharmaceutical Technicians in Semarang City and Regency towards online pharmacies. Method: This research is a descriptive observational study using a cross sectional study design with using purposive sampling technique. The research data was obtained through a questionnaire in the form of a Likert scale which was distributed via google form in the Whatsapp group of Persatuan Ahli Farmasi Indonesia of Semarang City and Regency. Perceptions that are measured are drug guarantees, prices and consumer services. Pharmaceutical Technicians is said to have a positive perception of online pharmacies if the average score of the three parameters is in the range of 802.5 – 1284. Results: Respondents involved in this study were 321 respondents. Female respondents were 288 respondents (89.72%), 270 respondents (84.11%) aged less than 36 years and 177 respondents (55.14%) had Diploma III Pharmacy education. The drug guarantee parameter got a score of 1098, the drug price parameter got a score of 904 and the consumer service parameter got a score of 1035.5. The average score for the three parameters is 1012.5. Conclusion: Pharmaceutical Technicians in Semarang City and Regency have a positive perception toward online pharmacies.

Improving Language Literacy Skills of 5 and 6-Year-Old Children Through Picture Story Method at School

This study aims to improve the language literacy skills of children aged 5-6 through the media of illustrated story series in Shabat Getasan school children of Semarang Regency. This research is urgent to determine the improvements to children's language literacy skills. This research is a class action research (PTK). This research consists of two cycles, and each cycle is held in two meetings. The subjects of this study were 12 children of Shabat Getasan School, Semarang Regency. The data was collected through observation and documentation. The observation results before the action (pre-cycle) showed language skills in children with Good criteria of 0%, and cycle I of children's oral language skills who entered the Good criteria of 0% and cycle II of 80-90%. The results showed that the media of picture stories could improve language literacy skills in children aged 5-6 years. Thus, it can be concluded that the media of picture stories can improve language literacy skills in Shabat Getasan school children, Semarang Regency.

Keputusan pembelian Halal Food: Peran pengetahuan produk, labelisasi halal, dan religiusitas

This study aims to examine the effect of product knowlwdge, halal labeling, and religiosity on purchasing decisions with attitude as an intervening variable. This research uses quantitive research. This study uses primary data by distributing questionnaires via google form. The data obtained were then analyzed using SPSS version 25. The population in this study were consumers halal food in Semarang Regency. The Sampling method in this study used purposive sampling technique and the result obtained werw 100 respondents. This analysis includes validity test, reliability test, ststistical test ( T test, F test, and R2 test), classical assumption test, and path analysis to test the intervening variables. The result of this study indicate that the variables of product knowledge, halal labeling, and religiosity have a positive and significant effect on purchasing decisions. Product knowledge and halal labeling have a positive and significant effect on attitudes. Religiosity has a negative significant effect on attitudes. Product knoeledge and halal labeling are able mediate attitude towards purchasing decisions, while religiosity has not been able to mediate attitudes towards purchasing decisions.

Implementation of the Qardhul Hasan Agreement at Indonesian Islamic Financial Institutions

Qardhul Hasan is one of the alternatives for usury-based loans (debt). Islamic economic principles forbid a loan with interest. The aim of loan transactions through Qardhul Hasan is used to help increase the country's economic growth. This working paper aims to explain the concept of Qardhul Hasan management. The management of Qardhul Hasan can be implemented from zakat, infaq, sadaqah, and waqf funds. One of the main regulations in carrying out the management of Qardhul Hasan is the DSN-MUI Fatwa No. 19/DSN-MUI/IV/2001 concerning al-Qardh. With a descriptive qualitative approach, this study aims to explain the implementation of the Qardhul Hasan contract at BAZNAS, BWI, and other Islamic financial institutions. BAZNAS and BWI are Islamic financial institutions in Indonesia that are active in implementing Qardhul Hasan in their operational activities. Therefore, the result of this research will also explain the differences in the management of Qardhul Hasan in BAZNAS Semarang Regency and BAZNAS Tulungagung Regency. This research is necessary to do because this study provides a descriptive perspective to explain the advantages of each of these Islamic financial institutions in detail. Moreover, the result of this study would become a comparison of each of the management of these Islamic financial institutions that can be input for every other Islamic financial institution.

The Effect of Professional Allowances and Teacher Professionalism on Teacher Performance

Purpose – The welfare of teachers as educators must be considered, for example, by providing professional allowances on time, because if they are late, it will hamper teachers' performance. In addition, teacher performance is deficient due to the lack of workshops and the assumption that the teaching profession is only limited to earning income. Therefore, this study aims to determine the effect of professional allowances and teacher professionalism on teachers at the level of early childhood education.Design/methods/approach – This study uses explanatory research with a quantitative approach. Sampling in this study uses a saturated sample technique, which means that all populations are used as respondents. The data collection method used a questionnaire with a Likert scale. The questionnaires were distributed to all early childhood education teachers in Bergas District, Semarang Regency, who received professional allowances to be filled out by respondents. The data that has been collected is then analyzed using multiple linear regression analysis.Findings – The results of the t-test show that the regression coefficient of the professional allowance variable is 0.621, with a significance of 0.001. it means that partially the professional allowance has a positive effect on teacher performance. Then, the variable of teacher professionalism has a regression coefficient of 0.795 with a significance value of 0.000 which means that partially teacher professionalism has a positive effect on teacher performance. Meanwhile, the results of the F-test show that the F value is 20,130 and is significant at 0.000. It means that professional allowances and teacher professionalism can simultaneously affect teacher performance.Research implications/limitations – This research is limited to two independent variables, and the research location is only in one area. Future research is expected to explore more deeply the factors that can affect the performance of Early Childhood Education Programs teachers with a broader research location. Practical implications – This research is expected to provide input to early childhood education teachers, school institutions, and education offices related to teacher performance, especially in Bergas District, Semarang Regency. The implication that needs to be applied to keep teacher performance high and optimal is to pay attention to the professional allowances given to teachers and teacher professionalism.Originality/value – This study adds teacher professionalism as one of the factors that can affect teacher performance. This research also makes Early Childhood Education Programs teachers research respondents.
 Paper type Research paper

Pendampingan Pembuatan Media Pembelajaran Virtual bagi Guru IPA SMP se-Kabupaten Semarang

One of the reasons for the lack of student learning motivation is the unavailability of learning media that can focus students' attention and help students understand science concepts. The purpose of this PKM activity is to provide assistance to science teachers in overcoming difficulties in the absence of learning media as a tool in the science learning process in junior high schools. The specific target of this PKM is to design, create and use virtual learning media for physics/science materials. The output of this activity is a physics/IPA learning media package for junior high schools. The method used in this activity is mentoring and training. Activities in this PKM are mentoring and training in designing, creating and using virtual learning media for junior high school physics/science materials. This activity was carried out for 32 hours of lessons and monitoring the use of learning media by MGMP physics/IPA teachers in Semarang Regency for 3 months. Activities that have been carried out to overcome partner problems are designing virtual learning media using several Power Point Presentation Developer software, Video Tracker, Latex and PheT. The series of activities consists of four main stages, namely media design, media creation, media use and testing of virtual learning media for junior high school physics/science materials. Junior high school physics/science teachers succeeded in making learning media using Power Point Presentation Developer and Phet on the concepts of temperature and heat

LOKAKARYA PENINGKATAN PARTISIPASI REMAJA DALAM PENGEMBANGAN POTENSI DESA

This community service aims as village development literacy for the Village Head, Village Officials and Village Youth. The workshop was held in Bandungan, Semarang Regency, and program implementation was carried out in 5 selected districts in Central Java Province. This activity is supported by LPPM ITB Semarang and Unicef, which is included in the Program for Handling Out of School Children in Central Java Province. Through the lecture method with visual media supporting devices and ending with a question and answer session, it is very effective in delivering material. This was shown by the enthusiasm of the participants in the question and answer interaction at the discussion forum.

Analysis of Moment of the Truth in Public Services Improvement in Semarang Regency

Moment of the truth is one approach that can be used to improve public services. It represents the interaction between users and providers in service. The user will give an assessment on the provider’s services during the interaction. In addition, the users who have good memory during the interaction with the organizer will give a positive assessment to the provider. This research aims to analyze the interaction between users and providers of the One-Stop Integrated Investment and Licensing Service Office (DPMPTSP) of Semarang regency. This study used descriptive analytical method with a qualitative approach. The results showed that officers were responsive, communicative and friendly to customers. Officers also assisted users who found any difficulty in the online licensing process. Users hoped that the communication way can be maintained and even improved. The perceived obstacle was the duration of the service process especially that related to the services provided by the technical service. To overcome these obstacles, leadership-level coordination is required so that services can be provided according to the determined time standards and this encourages the establishment of public service malls that can integrate various technical services in one service provider unit.

Pengaruh Kepemimpinan Kepala Sekolah Dan Beban Kerja Guru Terhadap Mutu Sekolah Dasar Negeri Di Kecamatan Susukan Kabupaten Semarang

The research of problems are: 1) is there any influence of principal's leadership on school quality in SD Negeri Susukan District, Semarang Regency?, 2) Is there any effect of teacher workload on school quality in SD Negeri Susukan District, Semarang Regency?, 3) Is there any Is there an influence of the principal's leadership and the workload of teachers together on the quality of schools in SD Negeri Susukan District, Semarang Regency?.
 This type of research is descriptive correlation study or descriptive association study, which is to examine the relationship between two things, two or more variables. The populations in this research were all elementary school teachers in Susukan sub-district and it totals are 223 people. The sample of the research was 140 peoples. The sampling of research used simple random sampling technique. The data collection method used is a questionnaire. Analysis of the data used descriptive analysis, test requirements and hypothesis testing which includes simple linear regression analysis and multiple regression analysis. To analyze the data, the SPSS for windows version 25 program was used.
 The results of this research are: 1) leadership has an effect on school quality. The results of the partial test obtained that the t-count value of the influence of the principal's leadership on school quality was 13,419 while the t table (a = 0.05, dk = n – 2, dk = 140 – 2 = 138) was 1.655. The calculation results obtained t count (13.419) > t table (1.655) and a significance value of 0.001. Because the significance value is known to be less than 0.05 (<5%), then Ho is rejected and H1 is accepted. 2) Workload Affects School Quality. The results of the partial test obtained that the t-count value of the effect of workload on school quality was 4.763 while t-table (a = 0.05, dk = n – 2, dk = 140 – 2 = 138) was 1.655. The calculation results obtained t count (4.763) > t table (1.655) and a significance value of 0.001. The result of the significance value is known to be less than 0.05 (<5%), then Ho is rejected and H2 is accepted. 3) leadership and workload together on school quality. The feasibility test of the model can be seen with the results of the F test. The feasibility test of the model is used to test whether the linear model is correct or not, then it is seen by comparing the probabilities of the results of the F test calculation. If the probability value is < 0.05 then the model in the regression is fit models.
 Suggestions in this research are suggested that the principal should be able to provide considerations and policies in school programs, and supervise school services and follow up on complaints, suggestions, criticisms and aspirations of all school staff so that the school's vision and mission can be achieved.

Peran Kepemimpinan dalam Keberhasilan Pengembangan Paguyuban Petani Al Barokah di Desa Ketapang Kecamatan Susukan Kabupaten Semarang Jawa Tengah

Leadership is a behavior in the process of social control that can affect the lives of other people and power in influencing the behavior of others to direct the achievement of specific goals (Mustapa & Maryadi, 2017). The purpose of this study was to analyze the role of leadership and leadership style in the development of the Al Barokah Farmers Association. The study was conducted from February to July 2022 in the Al Barokah Farmers Association, located in Ketapang Village, Susukan District, Semarang Regency, Central Java. The research showed using qualitative methods with descriptive data. The unit of analysis in this study is the executive board of the Al Barokah Farmers Association. Meanwhile, the team of observation in this study includes the leadership role of the chief executive of the Al Barokah Farmers Association based on Henry Mintzberg's theory and leadership style based on the Path-Goal leadership theory. Data collection techniques by observation, documentation, and interviews. Data analysis techniques include 1) data reduction, 2) data presentation, and 3) drawing conclusions and verification. The results of the study show that the leadership role carried out by the chief executive is seen from attending a meeting or formal event as a representative of the community, the direction from the chief executive to make programs based on the needs of members, playing a role in determining even dominant in recommending appropriate relationships with Al Barokah's vision and mission, holding an RAT (Annual Membership Meeting) led by the executive chairman, together with the association to resolve hoax issues that occurred, from an agreement of the executive chairman as a representative of the association with the director of BNI and the Ministry of Cooperatives regarding the cooperation of KUR with BNI and the launch digital cooperative in Al Barokah, the establishment of an agreement on the buying and selling process between the chief executive and the buyer from the Netherlands, the control of organic farming activities of farmer members through the ICS (Internal Control System) under the auspices of the chief executive, from the direction of the chief executive to allocate human resources for the children of farmers to assist in the digitization of agriculture in Al Barokah, and how to select the assistance that enters the community by holding a meeting chaired by the chief executive. Meanwhile, the leadership style that occurs in the Al Barokah Farmers Association is supportive and participatory.

A Holistic Review of Lake Rawapening Management Practices, Indonesia: Pillar-Based and Object-Based Management

Lake Rawapening, Semarang Regency, Indonesia, has incorporated a holistic plan in its management practices. However, despite successful target achievements, some limitations remain, and a review of its management plan is needed. This paper identifies and analyzes existing lake management strategies as a standard specifically in Lake Rawapening by exploring various literature, both legal frameworks and scholarly articles indexed in the Scopus database and Google Scholar about lake management in many countries. By using Publish or Perish with the keywords “lake management” OR “management of lake”, 1532 and 1990 works from the Scopus database and Google Scholar, respectively, have been reduced 37. The results show that there are two major types of lake management, namely pillar-based and object-based. The holistic review has resulted in nine points of pillar-based management, which consists of conceptual paradigms as the foundation, and 11 points of object-based management to restore or preserve the lake, which is in line with the form of programs and activities. Overall, Lake Rawapening management should be concerned with finance and technology when applying pillar-based management, and it should include more activities within programs on erosion-sedimentation control as well as monitoring of operational performance using information systems to ensure the implementation of activities within programs in applying object-based lake management.

Reconstruction of E-Court Legal Culture in Civil Law Enforcement

Legal protection for the community to obtain rights and recovery of the situation is one of them taken by settling civil cases through the courts. During the times and the adjustment of existing conditions, the Supreme Court issued a responsive and progressive law with the enactment of Supreme Court Regulation Number 1 of 2019 so that the public could obtain essential justice based on the principles of fast, simple, and low-cost justice. The aims of this study are: (i) knowing the legal culture in the implementation of e-court as a reflection of the problems of law enforcement; and (ii) reconstruction of legal culture regarding case administration and court proceedings electronically. The author uses empirical juridical research methods. The results of the study show: (i) e-court based court legal culture is not yet optimal. Village communities seeking justice (non-advocates) at the Religious Courts and District Courts of Semarang Regency tend to prefer conventional registration and trial over e-courts; and (ii) the reconstruction of the legal culture community is carried out using e-court socialization education to all advocates, providing educational media to non-advocates, and providing information about administration and trials electronically through notification letters to the district head .Through this, it will create a legal culture that supports the implementation of e-court so that fair law enforcement can be achieved.

Implementasi Metode Ummi Dalam Pembelajaran Al-Qur’an

Drivers of development in various sectors require quality human resources (HR), which demands an improvement in the education process in a better direction, and this is followed by changes in people's attitudes that are increasingly selective in the selection and definition of education. institutions that are able to face challenges. to the children of all time - his sons. The purpose of this study was to demonstrate the application of the Ummi method in learning the Koran at SDIT Nurul Islam Tengaran, focusing on the study of the application of the Ummi method at SDIT Nurul Islam Tengaran and the effect of its application. The Ummi Method for Al-Quran Literature Students at SDIT Nurul Islamic Landmark Semarang Regency. This study uses a qualitative approach. Data collection was carried out using in-depth interview techniques, observation and documentation. Data analysis techniques include data reduction, data presentation, and inferno drawing. The results showed that the Ummi method was designed to be concise and easy for children to understand, because it was designed according to age. The Ummi method is more helpful for children because the Ummi method uses sounds, namely the sound of Panggang along with explanations that are easy to understand and in accordance with the letters Makhorijul, Tajwid, Gharib and their sounds. The Ummi method is more helpful for children because the songs are also more organized.

Implementasi Metode Ummi Dalam Pembelajaran Al-Qur’an

Drivers of development in various sectors require quality human resources (HR), which demands an improvement in the education process in a better direction, and this is followed by changes in people's attitudes that are increasingly selective in the selection and definition of education. institutions that are able to face challenges. to the children of all time - his sons. The purpose of this study was to demonstrate the application of the Ummi method in learning the Koran at SDIT Nurul Islam Tengaran, focusing on the study of the application of the Ummi method at SDIT Nurul Islam Tengaran and the effect of its application. The Ummi Method for Al-Quran Literature Students at SDIT Nurul Islamic Landmark Semarang Regency. This study uses a qualitative approach. Data collection was carried out using in-depth interview techniques, observation and documentation. Data analysis techniques include data reduction, data presentation, and inferno drawing. The results showed that the Ummi method was designed to be concise and easy for children to understand, because it was designed according to age. The Ummi method is more helpful for children because the Ummi method uses sounds, namely the sound of Panggang along with explanations that are easy to understand and in accordance with the letters Makhorijul, Tajwid, Gharib and their sounds. The Ummi method is more helpful for children because the songs are also more organized.

DIFUSI INOVASI KESENIAN DRUMBLEK (Studi Kasus Kelompok Drumblek B’CAD Desa Bener, Kec. Tengaran, Kab. Semarang)

This study describes the diffusion and adoption of the drumblek art in the people of Bener Village, Tengaran District, Semarang Regency, Central Java. This research uses interview, observation, and literature study methods. The theory of innovation diffusion by Everett Rogers is used to analyze the process and stages of the diffusion and innovation of drumblek art in the Bener community. This research shows that the art of drumblek through the formation of the B’CAD group as a forum to unite and resolve disputes that previously occurred between the residents of Bener Village. The process of diffusion of drumblek art innovations in Bener Village is a stage of the process of knowledge, persuasion, decision making, implementation and confirmation, after going through these stages a B’CAD group is then formed with all the consequences that result in it.

Portable Coolbox Design For Milk Storage

The SN Multi-Business Cooperative (KSU) was founded in 2011 in Semarang Regency. This cooperative operates in the storage of pure cow's milk with a total of around 300 milk farmers located around the cooperative. The problem that often arises is the dependency on receiving milk by the milk factory. Milk that has been sent to the dairy factory can be rejected by the milk factory for various reasons. In the field of marketing, KSU SN established a business entity with the name CV MSN which is located on Jalan Tirto Agung, Semarang. Product delivery logistics activities have so far been carried out with four-wheeled vehicles and using two-wheeled vehicles. To transport milk, each driver uses a bag or styrofoam which is used to transport milk products. Apart from being impractical, the transport process is messy, and the milk temperature cannot be maintained. To overcome this problem, milk transport boxes are designed to be able to transport milk more effectively, maintain product temperature, be ergonomic and increase the capacity of milk that can be distributed because previously they used boxes made of cork or styrofoam. This motorbike will be equipped with a milk storage device in the form of a detachable cooler box or a portable cool box. In this design the anthropometry or body dimensions used are the forward span with the 50th percentile so that all workers can use this tool. with the portable tolbox design, increasing the duration of milk storage time from 8 hours to 24 hours so that marketing and sales departments can take longer to distribute milk products and distribute more capacity

Development Strategy of Creative Economy-Based Village: A Case Study of Kandri Tourism Village in Semarang Regency

The Implementation of e-government in Village Governments can be the main intervention in driving villages towards progress. This type of research is Descriptive Research. The approaches used are qualitative and conceptual approaches. The data source used is secondary data. Data analysis is carried out descriptively and qualitatively. Conclusions are drawn using deductive methods, which means drawing conclusions from general to specific, especially related to the research topic, namely the Development Strategy of Creative Economy-Based Tourism Villages. This research yields findings that the implementation of social media and digitalization in Kandri tourism village has been very effective. Visitors can easily obtain information about the tourism village and directly fill out online reservation forms, complete with available tour packages. Emphasizing the concept of "from the community, for the community," the management of tourism digitalization in Kandri tourism village starts with the planning process, creating social media accounts and a website for promotional purposes. The presence of ideas from the community to introduce something new in their village is considered a success for the community. The community's skills in managing existing natural resources can be considered proficient. The community empowerment process carried out in Kandri Tourism Village is in line with the potential held by the community, taking into account the social, cultural, and economic aspects of the community. Throughout this process, the community has become the actors and determinants of the development and growth of Kandri Tourism Village. Through consultative forums conducted by the village government with the community, opportunities are given for the community to propose development programs and collectively make decisions to build Kandri Tourism Village.

Dualisme Loyalitas Sekretariat Badan Adhoc: Antara Tanggung Jawab Kepada KPU Kabupaten dan Tugas sebagai Aparatur Sipil Negara

The PPK and PPS Sekretariat is an inseparable part of the recruitment system, and it holds an important role as the supporting system in the Elections. The PPK and PPS Sekretariat recruitment is integrated in the 2020 Simultaneous Elections which is contained in the Republic of Indonesia General Elections Commission/KPU Decree Number 66/PP.06.4-Kpt/03/KPU/II/2020 on the Technical Guidelines for Formation of the PPK, PPS, PPDP (voter data updating personnel) and KPPS (voting groups) in the Elections. The requirements of the PPK and PPS Sekretariat is contained in the mentioned KPU Decree, and it is limiting, so that it does not provide opportunities for Civil Servants that do not come from the concerned District and Village/Sub-district. This situation becomes the cause of dual loyalty. The Civil Servant or Staff on the District/Village/Sub-District level have responsibility duty to their institution while on the other hand they are the Ad hoc body supporting system, both PPK and PPS must carry out administrative functions. This research is the case study in the Simultaneous Election in the Semarang Regency, and it uses the primary and secondary data of the Semarang Regency KPU. The research results conclude that PPK and PPS Sekretariat were more loyal with their main duty as the Civil Servant in the District/Village/Sub-district which resulted in the delay of the Finance Accountability Report preparation, late payment for the Ad hoc body, so the function as the supporting system for PPK and PPS could be realized. Indonesia’s National Government Internal Auditor of the Central Java Province linier review result stated that there was a delay of the submission of the Finance Accountability Report from KPPS to PPS and PPK, which affected the submission to the Regency General Elections Commission which was due to the dual loyalty