Non-coding sequences are those sequences in the genome that do not code for any amino acid or proteins.
These sequences either have functional roles in regulating gene expression, some sequences are part of satellite DNA or telomeres that have structural importance while some are intervening sequences called introns and others have no known functionality called 'junk DNA'.
Most of the human DNA is made up of non-coding sequences.
Bacteria:
These are simple unicellular organisms that lack a well-defined nucleus and other membrane-bound organelles.
Bacteria and archaea belong to prokaryotes.
Escherichia coli, Pseudomonas, staphylococcus, Lactobacillus, etc are some examples of bacteria.
Bacteria have non-coding sequences in their DNA.
However, it comprises only about 12% of the whole DNA which is comparatively less than 98% in eukaryotes.
So bacteria have smaller DNA but have more functional sequences than eukaryotes.