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AbstractThis study was Carried out to analyze the effects of multicultural competence models consisting of understanding, attitude and individual skill on the performance of government apparatus. The study applied a survey method with the survey subject of regent and municipal Civil Servants of Lampung Province. Samples determination was based on a purposive sampling technique. The study collected 127 respondents. Analysis on the Data used a Structural Equation Model (SEM) operated under AMOS application program. This empirical result proved a direct effect on understanding between attitude; attitude on skills; and skills on the performance of the government apparatus. The Study Also Showed an attitude and skills as mediation between understanding the indirect effect on the performance of the government apparatus. However, the direct effect on understanding between skills and attitudes on performance was insignificant. Finally, this result implies that multicultural understanding alone is not sufficient to Determine the performance of government apparatus, but it takes attitude and skills to respond in different cultural Contexts. Reviews these results might be used to develop a unified theory effects on multicultural competence.Keywords: competence, multicultural, performance.

The Indonesian government enforces a regional autonomy policy with the aim of making it easier for local governments to regulate their regional affairs independently. Metro City is one of the regions that implements its regional policy. One of the biggest potentials that Metro City has in financing regional expenditures comes from local taxes which are expected to be able to provide the largest contribution to Regional Original Revenue.This study aims to determine the rate of growth, the level of effectiveness of hotel and restaurant taxes and their contribution to local revenue in Metro City. This research uses a descriptive qualitative approach. Data obtained by conducting interviews, literature review and documentation. The data analysis technique uses growth rate analysis, effectiveness analysis, and contribution analysis. Based on the research results, the average hotel tax growth rate from 2016-2020 is said to be unsuccessful, while for restaurant tax it is said to be less successful. The average hotel and restaurant tax effectiveness in 2016-2020 with very effective criteria, and for the average level of hotel and restaurant tax contribution to PAD from 2016-2020 with very less contributing criteria.Keywords: Hotel Tax, Restaurant Tax, Regional Original Revenue.

ABSTRACT This study aims to verify whether the percentage of stock offerings, company age, and market timing affect the underpricing of companies that make Initial Public Offering (IPO)during 2014-2017. This research is a type of quantitative research and the data analysismethod used is multiple linear regression analysis. The sampling technique used in this studywas a purposive sampling technique with certain criteria, so that 76 sample companies wereobtained. Based on the results of data analysis that has been done, it is found that the percentage variable share offering has a significant effect on the level of underpricing, while the agevariable of the company has no significant effect on the level of underpricing. In addition, itwas found that the market timing variable had a significant effect on the level of underpricingand simultaneously the percentage of shares offering, company age, and market timing had asignificant effect on the level of underpricing of companies that conducted Initial PublicOffering (IPO) on the Indonesia Stock Exchange.