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This research is aimed to analyze influence of village governmental’s role, its competency, siskaudes application’s as moderating effect to village fund accountability. This research has 39 waru village government’s as sample and analyzed using PLS software. Data analysis has several step. First, reliable test is done. Then  outer model and inner model are planed. All the instruments are valid and reliable. This research implied that govermantal role and its competency affect to fund accountability. Meanwhile, siskaudes application’s does not have any affect to fund accountability.

Penelitian ini bertujuan untuk menganalisis Pengaruh Disiplin Kerja Dan Motivasi Terhadap Kinerja Pegawai Dinas Perhubungan Kabupaten Sikka baik secara parsial maupun secara simultan. Populasi dari penelitian ini adalah pegawai Dinas Perhubungan Kabupaten Sikka sebanyak 57 orang. Sampel pada penelitian ini menggunakan sampling (sensus), dimana total keseluruhan populasi akan dijadikan sampel. Jumlah sampel yang diambil dalam penelitian ini sebesar 57 orang (100% dari populasi). Penelitian ini dilakukan secara sensus atau sampling jenuh. Data dikumpulkan melalui quissioner dan analisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji F dan uji t. Hasil analisis deskriptif menunjukan bahwa variabel kinerja pegawai, disiplin                                             kerja dan motivasi dikatagorikan sangat baik. Hasil statistik uji F menunjukan bahwa secara bersama-sama (simultan) semua variabel bebas yang terdiri dari variabel disiplin kerja (X1) dan variabel motivasi (X2) berpengaruh signifikan terhadap kinerja pegawai. Hasil statistik uji t menunjukan bahwa secara parsial variabel disiplin kerja (X1) berpengaruh signifikan terhadap kinerja pegawai dan variable Motivasi (X2) secara parsial berpengaruh tidak signifikan terhadap kinerja pegawai. Hasil analisis Determinasi menunjukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap naik turunnya kinerja pegawai Dinas Perhubungan Kabupaten Sikka sebesar 70.7%, sedangkan sisanya sebesar 29.3% dijelaskan oleh variable-variabel lain yang tidak diikutsertakan dalam model penelitian ini.

The purpose of conducting this research is to analyze and find out how the influence of return on assets and earnings per share has on mining sector stock prices listed on the Jakarta Islamic Index for the period 2016 – 2021. This research uses quantitative methods and panel data regression analysis methods. The samples used were 7 companies with a total of 6 years of data, namely 42 data, using a purposive sampling technique. The results showed that the variable return on assets partially has a significant effect on stock prices, while the earnings per share variable partially has no significant effect on stock prices. Simultaneously, the variables return on assets and earnings per share have a significant influence on the mining sector stock prices listed on the Jakarta Islamic Index for the period 2016–2021 with a coefficient of determination for this model of 93.61%.

This study aims to determine the effect of technology acceptance on the interests of the millennial generation to invest in the capital market. The adoption of the TAM model was used in this study, with a quantitative descriptive method approach, data collection using a questionnaire with a sample of 135 people based on calculations with the Slovin formula. Data were analyzed using smart partial least square. The results of this study provide answers to the proposed hypothesis in which the variable perceived ease of use, perceived usefulness, perceived enjoyment have a positive and significant effect on the variable of behavioral intention to use, then the variable perceived enjoyment and behavioral intention to use also have a positive and significant effect on variables actual to use, but there is one variable that does not significantly influence the effect of the variable perceived usefulness on the variable actual to use. This research clarifies how the role of technology applied in online stock trading can influence the behavior of the interests of investors in the Indonesian capital market, especially among millennials. This research is expected to be useful for the development of science and for the development of capital markets with a clearer understanding of how the TAM model influences the behavior of millennial generation interests to become investors in the capital market.

This study aims to describe the application of the scaffolding technique given by the teacher to overcome students' learning difficulties in solving word problems in the material of a system of two-variable linear equations. This type of research is case study research. The subjects of this study were 36 grade 8 students of junior high school. Subject taking using purposive sampling technique. The data collection technique uses the Learning Implementation Plan (RPP) instrument, syllabus, interviews, field notes, and documentation, each of which has been tried out and has met the validation requirements by the validator. The data analysis technique used is the process of data reduction, the process of presenting data, the process of drawing conclusions. After being given the scaffolding technique in each group, it was found that students were able to complete the test with good and correct completion steps. Students are able to determine variables and mathematical models correctly. In addition, students are also able to explain the steps of solving well.

The study aims to find out the efficiency of BUMN bank performance in Indonesia in 2017-2021 as well as the potential improvement to inefficient bank performance. Research of this type is descriptive quantitative. The secondary data used comes from the Indonesia Financial Services Authority, each bank and the Bank of Indonesia. The sample taken using purposive sampling is taken 4 banks BUMN. Data envelopment analysis (DEA) is the technique utilized for data analysis and the program utilized is MaxDEA. A bank is considered to be efficient if it achieves an efficient value of 100%, a bank that achieves a value <100% can be said to be relatively less eficient. The results of the study showed that BRI and BTN got 4 perfect efficient DMUs. Four of BNI’s DMUs were inefficient, and just one received a perfect efficient DMUs. At the same time, Mandiri Bank has three perfect efficient DMUs and two inefficient DMUs.

The purpose of this study was to analyze the financial distress of companies in the road transportation subsector listed on the IDX. This type of research is quantitative research. The population in this study were road transportation sub-sector companies listed on the Indonesia Stock Exchange in 2020 and 5 samples were taken using purposive sampling. Data obtained from financial reports published on the website www.idx.co.id with a time period of 2020. The findings of this study indicate that based on the two methods used, there are 2 companies that are in a healthy condition, namely PT Blue Bird Tbk and PT Eka Sari Lorena Transportasi Tbk. A total of 2 companies are included in unhealthy conditions, namely Steady Safe Tbk and Express Transindo Utama Tbk. The remaining 1 company that has different analysis results between the two methods used, namely PT WEHA Transportasi Indonesia Tbk.

This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality.  

This study aims to analyze the effect of audit committee, public ownership, size of the board of commissioners, and risk management committe on the risk management disclosures. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2017- 2021. The sampling technique in this study used purposive sampling and found 205 observations. The data analysis model used by this study is data panel regression analysis using EViews software. The results showed that the audit committee, public ownership, size of the board of commissioners, and risk management committe simultaneously had a significant impact on the risk management disclosures. Meanwhile, partially the audit committee, public ownership, the size of the board of commissioners and risk management committe has no a significant effect on the official website on the timeliness of financial statement reporting. The size of the board of commissioners has an effect on risk management disclosures.

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

The Islamic Student Association (HMI) is an umbrella organization with a clear model of being Indonesian and Islamic, providing a platform to train and develop leaders with honesty and quality determination, faith and responsibility. The factors that provide direction within the organization to adopt an Enterprise Architecture (EA) system are aimed at enhancing what the organization needs. Enterprise architecture or what can be called Enterprise Architecture (EA) is a description of the task in question consisting of knowledge, actions, direction from the organization and architectural performance parameters in the description of the design or plan and development of an integrated system. TOGAF (The Open Group Architecture Framework) is a framework that is widely used in creating enterprise or organizational architectures. TOGAF offers methods and tools for creating, running, implementing, and maintaining enterprise architectures in existing systems. The results of this study are in the form of a blueprint that is expected to be useful for organizations as material to assist IT development in HMI.

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

The aims of this study were 1) to find out about inculcating environmental care character values through inorganic waste management into crafts in the P5 program, 2) to find out the obstacles in inculcating environmental care character values through inorganic waste management into crafts in the P5 program, 3) to find out the solution to the obstacles in inculcating environmental care character values through inorganic waste management into crafts in the P5 program. This study used descriptive qualitative method. The research location was at SMPN 18 Surakarta. The research subjects were teachers, school principal, and students. The method of collecting data in this study was through interviews, documentation, and observation. To check the validity of the data in the research, source triangulation and technical triangulation techniques were used. The data analysis technique was to use descriptive qualitative with an interactive model starting from data collection, data reduction, data display, and drawing conclusions. The results showed that 1) teaching students about inculcating of value of environmental care character through the P5 program on managing inorganic waste into crafts, 2) obstacles in inculcating character through the waste management program into crafts occurred from within or from the conditions of the students and the limitations of tools and material. While external obstacles were from the family or environment. 3) the solution to these obstacles was to make rules and punishments, provide counseling to students' families and the environment to actively participate in environmental care activities.   Keywords: Character Education, Environmental Care, Waste Management Programs into Crafts

BaliMed Hospital Denpasar City has an SOP for providing outpatient medical records, which is a maximum of 10 minutes with an average patient visit of 12,749 per month. However, there were many delays in the provision of medical records that were not in accordance with the rules for a total of 68 out of 100 documents in the preliminary study. The purpose of this study was to analyze the incidence of delays in the provision of outpatient medical records by providing alternative solutions to Web-based Electronic Medical Record information systems. The development of this system uses the waterfall model or more popularly known as the System Development Life Cycle. The analysis was carried out by carrying out several tests, namely usability and intervention, both of which were to determine the effectiveness of the Web-based Electronic Medical Record information system for the provision of medical records for outpatients at the BaliMed hospital. The results of the usability test by calculating the questionnaire instrument obtained a result of 82.62% and categorized as very good or in other words that the Web-based Electronic Medical Record information system implemented at the BaliMed hospital can be easily used by officers as a research sample. The intervention test used a paired sample t-test and obtained a sig. (2-tailed) of 0.000 <0.05, which explains the influence and effectiveness of the use of the Electronic Medical Record information system on the provision of outpatient medical records.

The growing development of shopping centers in the city of Medan creates business opportunities, starting from creating innovations in business opportunities. Currently, there are many kinds of markets emerging to accommodate business people, both new and old. So that many design problems have arisen in the display booth, the selection of appropriate materials and construction systems so as to answer the need for displays that have many functions (multifunctional), namely as accommodation for clothing display needs that are easy to disassemble (knockdown). In addition, to market their products, this market activity is an alternative to promote their brand, so that it can be known by the wider community. The method used in this design starts from the empathize and define stages starting from data collection, direct observation and interviews, both to tenants and pop-up market organizers. After the data collection stage is complete, the existing data is then analyzed. Then proceed to the ideate stage, through the process of brainstorming ideas, solving a problem, and determining the values ​​of the design. After the ideate stage, proceed to the prototype stage, where the process of visualizing ideas to get the desired results to the manufacturing stage is realized in the form of a prototype with a scale of 1:1. After the prototype is finished, a test is carried out to get feedback from users and refined through the implementation stage to perfect the product. The result of this design is that products that have been designed are oriented to be transformed into various models from the same material, with functions that can accommodate the needs of clothing displays that are still fulfilled in each module. The application of the modular concept is applied with a knockdown system, using a stalbuis pipe consisting of 3 sizes, namely, 40 cm, 21.2 cm, and 20 cm. To connect the stalbuis pipe using uno joker connections, nuts and bolts connections, and inner connections. As a flat cross section using canvas tarpaulin which consists of 2 sizes, namely, 13 cm x 51 cm and 4 cm x 51 cm.

This study aims to determine differences instudent learning outcomes in SMA Negeri 18 Medan. The population in this study were all Class XI IPA consisting of five classes. The sample in this study was taken randomly and selected two classes, namely Class XI IPA 1 and class XI IPA 2 was used as the experimental class 1 and 2  with the PBL and DL model. There are two instruments used in this study, namely the test instrument and the non-test instrument. The test instrument for measuring learning outcomes is in the form of multiple choice of 20 valid and reliable questions.. Data were analyzed by independent sample t test. The results showed that for the experimental class 1:  learning outcomes 83.3 ± 7.8. While the experimental class 2:  learning outcomes 76.0 ± 11.01. From the statistical test it was obtained sig for learning outcomes sig (0.001) < α (0.05) H0 was rejected and Ha was accepted, as well as the learning outcomes obtained value sig (0.000) < α (0.05) and sig (0.001) < α (0.05) in experimental class 1 and 2 respectively. Thus, it can be concluded that there are significant differences in  learning outcomes.    

This study aims to determine the effect of the implementation of the REACT strategy on critical thinking skills of SMA Negeri 4 Merauke students.  This research was an experimental research design with pretest-posttest control group design, where the research was conducted, namely in SMA Negeri 4 Merauke.  Hypothesis testing used homogeneity test. The implementation of the REACT strategy is seen through the acquisition of an average posttest score of 75.58 which was more than the average pretest score of 42.65 in the experimental class, with an increase in the moderate category of 0.5738 and based on a paired T-test sample with a sig value.  (2-tailed) 0,000 <0.05 which means that there is a difference between the pretest and posttest, in other words the influence of the application of the use of REACT strategies to the critical thinking skills of SMA Negeri 4 Merauke students. Students' thinking skills are better in which students can solve critical thinking questions given in accordance with predetermined scoring indicators, students write what is known from the problems, students make mathematical models, students use strategies in solving problems and are able to make conclusions from solving the given problem.  With the test results obtained by students almost weak on the average criteria of the analysis indicators.

The “Covid-19” pandemic that occurred from 2019-2022 had an impact on the restaurant, hotel and tourism sub-sector businesses, resulting in a loss of revenue. Early warning of bankruptcy can be obtained by conducting a bankruptcy analysis. The goal of this research is to find out how likely it is that businesses in the tourism, hotel, and restaurant subsector will be in financial distress between 2017-2021 period using the Altman model, internal growth rate, and Springate and to determine the most appropriate and accurate model among the three models. The quantitative descriptive analysis method is used in this study. The population used is the restaurant, hotel and tourism sub-sector companies listed on the IDX. Sampling using purposive sampling method. The analysis tool uses Altman model analysis, internal growth rate, and Springate, as well as testing the level of accuracy. This study's findings show that the Altman model, the internal growth rate model, and the Springate model can predict financial distress in restaurant, hotel and tourism subsector companies listed on the IDX for the 2017-2021 period, and the most accurate model is the Altman model with a high degree of accuracy. the highest was 77.1% and the type error was 22.9%.

Village regulations are one of the many types and forms of statutory regulations. As part of legal products in the national legal system, regulations follow the regime of statutory regulations. In the statutory regime, the model for canceling a product that is considered contradictory is with various models. The model is regulated in the constitution, especially regulations whose hierarchy are under the law through the Supreme Court. Does the Perdes annulment model also follow this regime? In this study, the type of research used is normative-juridical with a statutory approach. From this study it can be concluded that the model for canceling village regulations is different from the cancellation regime in general. This is explicitly regulated in the Village Law. The cancellation was not through a court model, but by the agency above it, namely the regent.    

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.