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Highway public transport station is important transportation infrastructure. Physically to change transportation moda for passanger and place to consolidatian the vehicle. For government highway public transport station as place to put user charge. User charge used to finance local government. Hyman (2002:398-399) describe that user charge are prices determined through political rather market interaction. Political decision is action by manager. Manager must have competence (Spencer, 1993) managing efficienct market to be decision making policy so the government will get earning. The goal of this research is as the following. First to describe the profitability and competence bias for user charge tariff of highway public transport exit permit at highway public transport station in East Java. Second, how profitability and competence bias the user charge tariff of highway public transport exit permit at highway public transport station in East Java. This research use primary data with 192 person from informan group (77 highway public transport station manager, 77 driver and 38 transportation consument organization/ transportation board) to describe profitability and competence bias in user charge tariff of highway public transport station use discriptive analize and qualitative analize. Informan subyek needed from informan group until when enough to answer phenomena in this research. Decision making is ability to make consistent judgement with risk executive function (Missier at all, 2011). Efficient market hyphotesis will give information to predict opportunity (Timmermann and Granger, 2004). The competence biases lead to irrational behaviors and flawed decisions (Pompian, 2012, p.43), avoid flawed decisions local government must select person while recruit manager at highway public transport station. Selection based on especially knowledge competence, so station will get profitability by user charge tariff.

The development of the tourism sector is one of the efforts in improving the economic community both locally and globally. The management of a local tourism-based village requires the attention and participation of the community to constantly innovate and creatively in developing the village area used as a tourist village. Undang-Undang No. 12 of 2008 on Regional Government has provided an opportunity for local governments to manage and optimize the potential of their region independently including the interests of the tourism sector. Year 2015 is the first year of implementation of Undang-Undang No. 6 Year 2014 about Village. Therefore, a module book was created on the development of tourist villages and community empowerment based on local potential as a medium to increase the added value of the community.Pembangunan sektor pariwisata merupakan salah satu upaya dalam meningkatkan ekonomi masyarakat baik di tingkat lokal maupun global. Pengelolaan desa wisata yang berbasis potensi lokal memerlukan kepedulian dan partisipasi masyarakat untuk senantiasa berinovasi dan kreatif dalam mengembangan wilayah desa yang dijadikan sebagai desa wisata. Melalui implementasi Undang-Undang No 12 tahun 2008 tentang Pemerintah Daerah telah memberikan peluang bagi pemerintah daerah untuk mengelola dan mengoptimalkan potensi daerahnya secara mandiri termasuk mengelola sektor pariwisata. Tahun 2015 merupakan tahun pertama dilaksanakannya UU No.6 Tahun 2014 Tentang Desa. Oleh karena itu, dibuat satu perancangan buku modul mengenai pengembangan desa wisata dan pemberdayaan masyarakat berbasis potensi lokal sebagai media untuk meningkatkan added value masyarakat.

Considering the various regulations that issued by government such as Act Number 2014 in relation to Villages which contained the Village Government Authorities, Rights, and Obligations as well as The Minister of Home Affairs Regulation (Permendagri) Number 113 Year 2014 concerning Village financial management which included the Guidelines and Stages to avoid Village financial management mistakes and misunderstanding between Village government in its organization. Educational institutions have executed the Village Accounting subjects that will be studied by Vocational High School students in 2018. Thus, it required knowledge and understanding about Village Accounting for Vocational High School Accounting teachers, especially in Tulungagung. In this practice, the researcher presented understanding through lecture and practicum methods using SISKEUDES application in order to generate competent accounting teachers.

Entrepreneurship is identical with the risk of uncertain environment or market. This risk makes many university graduates hesitant about pursuing a career as an entrepreneur. So that universities play an important role in producing graduates who are ready for entrepreneurship, to support them in terms of education, in addition to several other supporting factors such as family, friends, and especially themselves. This research objective is to analyze the effect of educational support, relational support, personal attitudes, and uncertainty on entrepreneurial intents. State university students in East Java, Indonesia, became the population in this study. This area was chosen because it is the biggest contributor to successful entrepreneurs in Indonesia. This study used a sample of 113 students. Although limited in number, they were evenly sourced from large and well-known universities, and a good entrepreneurial atmosphere was provided for the students. Statistical tests with AMOS were used to test this relationship. Normality assumption test, validity and reliability test, as well as hypothesis testing, are directed to look for the importance of the connection. Relational support has the strongest influence, followed by personal attitude, uncertainty, and the lowest is educational support. These results indicate that internal forces exert a stronger effect than external stimuli. This study found that academy graduates choose careers as entrepreneurs through various considerations. The strongest consideration is relational support. Those with an entrepreneurial family background have a stronger intention to be entrepreneurs.

Continuous managing the quality of education in the Covid-19 pandemic has been a unique challenge, and the government has acknowledged to shift from conventional to screen adopting technology. This research attempts to examine the relationship between technological understanding, game-based learning, and students' achievements. This work engaged a quantitative approach with SEM-PLS to gain a deeper understanding of the connectivity among variables. The participants were senior high school students from several places in East Java of Indonesia. The findings indicate that technological knowledge, educational competence, computer skills play an essential role in supporting technology-based learning. However, this study notes that game-based learning in distance learning cannot act as a mediator in enhancing the students' achievement. This study offers policy-makers the use of game-based learning in the learning process during synchronous learning using technology.