Judul: Application of Flexible Working Arrangement on Account Representative performance at Directorate General of Taxes Regional Office West Java III
Abstrak: The COVID-19 pandemic has limited many economic activities and has had a tremendous impact on the economic performance of countries in the world. The private sector and the government sector adapt to maintain job activity and maintain work productivity. The implementation of Work From Home (WFH) as part of the Flexible Working Arrangement (FWA) is a new work pattern carried out by the Ministry of Finance during the pandemic. One of the units under the Ministry of Finance that adapts work culture in the form of FWA is the Directorate General of Taxes (DGT). The Account Representative (AR) as one of the employee structures at the DGT also adjusts work patterns during the pandemic. Evaluation of AR performance during the pandemic showed a decline in performance and the many challenges that AR experienced during the pandemic. The purpose of this study was to analyze the effect of WFH on the work environment, work motivation, job satisfaction, and employee performance as well as the relationship between work environment and work motivation on job satisfaction and employee performance. This research was conducted on AR located at the Tax Service Office (KPP) in the West Java III Regional Tax Office. The number of AR that became the population of this study as of February 28, 2022 was 404 AR. The time of data collection was carried out in February 2022– Maret 2022. The types of data used are primary data and secondary data. Primary data was obtained from the results of distributing questionnaires online and secondary data obtained from journals, books, scientific writings, and articles on the internet. This research was conducted on 145 AR respondents who had filled out a questionnaire with a semantic difference scale. This research uses descriptive research method and data processing is done by SEM PLS. The results showed that WFH had a positive effect on performance either directly or through mediation of the work environment, work motivation and job satisfaction. WFH has a positive influence on the work environment, work motivation, job satisfaction and employee performance. This shows that the implementation of WFH is a work model that is quite feasible to use in the long term and has an impact on workers. The managerial implication that DGT needs to do is to formulate a measurable and systematic work model to support FWA in the long term and create evaluations that are in line with work targets. DGT needs to expand the discussion space and e-learning as a means of increasing knowledge of AR. The role of superiors as supervisors is also very important to provide support for AR kinerja performance.
Keyword: Job Satisfaction, SEM PLS, Work Environment, Work From Home, Work Motivation

Judul: The Influence of Motivation on  Employee’s Performance during WFH Throughout the Covid-19 Pandemic
Abstrak: Kebijakan Work from Home (WFH) merupakan salah satu upaya mengurangi tingkat kasus Covid-19. Selama WFH karyawan hanya dapat melaksanakan tugasnya dan kegiatannya di dalam rumah. Salah satu cara adalah tetap memotivasi karyawan agar dapat melaksanakan pekerjaannya dengan baik, untuk itu perlu diketahui faktor-faktor yang dapat memberikan motivasi selama WFH. Tujuan dari penelitian ini adalah mengidentifikasi karakteristik karyawan di DKI Jakarta yang melaksanakan WFH, menganalisis persepsi karyawan terhadap motivasi dan kinerja karyawan, dan menganalisis pengaruh motivasi terhadap kinerja karyawan selama melaksanakan WFH. Jenis data pada penelitian ini adalah data kuantitatif dan sampel dari penelitian ini diambil menggunakan teknik purposive sampling. Responden penelitian ini adalah 100 orang karyawan. Metode yang digunakan adalah metode analisis deskriptif dan analisis SEM-PLS. Hasil dari penelitian ini menunjukkan bahwa motivasi memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan., Work from Home (WFH) policy as one way to overcome the rate of Covid 19 cases. Employee are required to do their activity either working or basic daily activities at home. The organization should take a look at the problem closely and give work motivation to the employee to increase their performance. The purposes of this study are to identify the characteristics of employees in DKI Jakarta during WFH, determine the employee’s perception of motivation and employee’s performance, analyze the influence of motivation on the employee’s performance in DKI Jakarta during WFH. The type of data in this study is quantitative and the respondent in this study are determinate by purposive sampling. The respondent obtained were 100 employees. The method of analysis in this study were descriptive analysis method and SEM-PLS analysis. The results of this study indicate the influence of motivation on employee performance was accepted that motivation has influence the employee performance during WFH activity throughout the Covid-19 pandemic with positive and significant effect.
Keyword: Employee Performance, Motivation, Work from Home

Judul: Pembuatan Film Tipis Lithium Niobat (LiNbO3) Menggunakan Metode Chemical Solution Deposition (CSD) dengan Variasi Kecepatan Putar (Rpm).
Abstrak: Film tipis merupakan salah satu aspek yang mendapat perhatian sangat besar dalam bidang material, karena film tipis merupakan material menarik yang memiliki sifat optik yang sangat tergantung pada konstanta dielektrik, indeks bias, dan energi gap. Lithium Niobat (LiNbO3 ) dapat digunakan sebagai pelapis pada film tipis karena memiliki sifat piezoelektrik, electrooptical, pyroelectrical dan photorefractive yang sangat baik. Film tipis Lithium Niobat (LiNbO3 ) ditumbuhkan menggunakan metode Chemical Solution Deposition (CSD) dengan variasi kecepatan 3500 rpm, 5000 rpm, 6500 rpm, dan 8000 rpm. Metode ini memiliki keunggulan dapat mengontrol stokiometri film tipis dengan kualitas yang baik, prosedur yang mudah dan membutukan biaya yang relatif murah. Energi band gap yang dihasilkan dari film tipis Lithium Niobat (LiNbO3) berkisar antara rentang 2.1 eV – 2.8 eV dengan indeks bias berada pada rentang 2.18-3.2. Film tipis LiNbO3 memiliki parameter kisi a=b=5.54Ǻ dan c = 16.35 Ǻ. Struktur morfologi film tipis adalah permukaan yang homogen dan ukuran kristal berada pada rentang 0.417 μm – 0.680 μm.
Keyword: sifat optik, litium niobat, chemical solution deposition, kecepatan putar