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Pada saat pembelajaran tematik PKn dalam konsep bangga sebagai anak Indonesia banyak sekali siswa kelas III SD Muhammadiyah Blora yang mendapatkan nilai yang kurang optimal. Dari hasil observasi, guru menggunakan metode pembelajaran yang kurang variatif sehingga kurang menunjang keaktifan siswa dan kurang fokus terhadap materi pelajaran. Oleh sebab itu, untuk memperbaiki proses pembelajaran, dengan menggunakan model problem based learning diharapkan membantu siswa dalam memperbaiki dan meningkatkan hasil belajarnya. Adapun tujuan khusus penelitian ini adalah untuk mengindentifikasi langkah-langkah dan meningkatkan hasil belajar siswa melalui model problem based learning dalam pembelajaran tematik PKn. Jenis penelitian ini yang digunakan adalah Penelitian Tindakan Kelas yang dilakukan di SD Muhammadiyah Blora dengan jumlah siswa 35. Hasil penelitian ini banyak mengalami peningkatan pada aktivitas dan hasil belajar.dari hasil obeservasi aktivitas siswa pada siklus I yaitu 57%, dengan kategori cukup dan mengalami peningkatan pada siklus II menjadi 84%, dengan kategori Amat baik. Sedangkan nilai rata-rata hasil belajar siswa pada pra siklus 36, siklus I 75,2, dan siklus II meningkat menjadi 92, Sehingga dari hasil yang dapat disimpulkan bahwa pembelajaran menggunakan model pembelajaran problem based learning pada pembelajaran tematik PKn pada konsep bangga telah berhasil dengan meningkatnya hasil belajar siswa. Rekomendasi kepada guru sebagai acuan untuk menyusun RPP dalam meningkatkan kemampuan profesional dalam mengajarkan materi PKn bagi siswa di kelasnya, serta memperluas wawasan dan pengetahuan guru dalam menerapkan model pembelajaran problem based learning.Kata Kunci: Pembelajaran problem based learning, Penelitian Tindakan Kelas, PKNABSTRACTAt the time of thematic civic learning in the concept of being proud as Indonesian children, there were many grade III students at SD Muhammadiyah Blora who received suboptimal grades. From the observations, the teacher uses learning methods that are less varied so that they do not support student activity and are less focused on subject matter. Therefore, to improve the learning process, using a problem based learning model is expected to help students improve and improve their learning outcomes. The specific purpose of this research is to identify the steps and improve student learning outcomes through the problem based learning model in the thematic learning of Civics. This type of research used was Classroom Action Research conducted at SD Muhammadiyah Blora with a total of 35 students. The results of this study experienced an increase in activity and learning outcomes. From the results of observation of student activity in the first cycle that was 57%, with enough categories and had increased in the second cycle to 84%, with a very good category. While the average value of student learning outcomes in pre-cycle 36, cycle I 75.2, and cycle II increased to 92, so that from the results it can be concluded that learning using the problem-based learning model of learning in the Civics thematic learning on the concept of pride has been successful with increasing student learning outcomes. Recommendations to teachers as a reference for developing lesson plans in improving professional abilities in teaching Civics material to students in their classrooms, as well as broadening teachers' insights and knowledge in applying problem based learning learning models.Â

Female teachers of SMK Negeri 4 Surakarta have not been able to fill sustainable development, especially in increasing their professionalism in making scientific work. This work is very important in addition to measuring the success of learning as well as to improve the analytical skills of teachers in dealing with problems in the classroom. The problems faced by partners are: (1) lack of understanding and insight into the importance of other libraries that can be used to add teaching material in the teaching and learning process; (2) female teachers are not yet motivated to arrange scientific work as demands that must be met as professionals; (3) not many female teachers take advantage of opportunities and opportunities to develop themselves and increase their creativity as educators to support sustainable development practices; (4) there are still teachers who have not utilized the existence of mass media as partners that can be used to accommodate scientific work to meet the requirements as certified teachers. The targets of the Community Service are as follows: (1) socializing the importance of scientific work as a manifestation of professionalism; (2) holding a meeting to increase the motivation of female teachers in making work of innovation and creativity in order to improve the learning process; (3) provide training in the formulation of opinions based on scientific articles to be uploaded to online mass media. Outputs that can be given through community service are as follows: (1) report on the results of service; (2) making articles for scientific publications that are submitted to the journal of the results of the service; (3) submitting articles to mass media. The method of implementation is through socialization, training, mentoring and motivation. The results of the implementation of the activity showed the enthusiasm and great interest of the female teachers in the socialization and training of the preparation of scientific publications including articles produced to be published in print and online mass media.

Teacher profession requires certain expertise and skills, where expertise and skills can be obtained from an education or special education training. The reality is that there are still many teachers who have met the qualifications and certified of educators, but their competence is still far from being expected to be able to produce students who have integrative abilities. The purpose of this study was to determine the effect of work commitment, soft skills and spiritual quotient on teacher professionalismat SMA Negeri 5 Bukittinggi in 2020. This type of research is quantitative research. The study was conducted at SMA 5 Bukittinggi. The study population was all teachers, 63 people. Data management in this study will use the smartPLS software. The results of the t statistic test were found to be 2,727greater than the T-table of 1. 999 with a p value of 0.007 smaller than 0. 05. The results of the t-statistic test were 3,629, greater than the T-table 1. 999 with a p value of 0. 000 less than 0. 05. The t-test results obtained by 3,629greater than the T-table 1. 999 with a p value of 0. 039smaller than 0. 05. The demands of teacher professionalism in the modern era must be balanced with the provision of good competencies through various workshops, competency development and also trainings that are followed on an ongoing basis

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.  Keywords:         financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants

Youth organizations have the potential to build the nation and as agents of change, therefore their existence needs to be managed professionally so that they truly contribute to regional development. Within the village environment, there are many potentials that can be developed as alternative capital for regional development. It is hoped that the implementation of strategic management in its management will produce work programs that are appropriate to the needs and potential resources owned by the village/kelurahan, as capital in developing the village. The concept of strategic management includes how an organization makes strategic plans, coordinates and implements programs and evaluates them. In several kelurahans within the sub-district, the existence of youth organizations tended to show less of their role in promoting village development. The existence of this organization seems to be just a formality to complement activities in the village. The awareness of residents to use this organization as a forum for activities and to participate in developing their area is very lacking. The organizing process requires funds to run the programs that have been planned. In general, the obstacles to realizing work programs include funding issues. With sufficient funding, young people can develop their potential, to empower villages and their communities (carry out the activities needed) and provide added value and increase welfare. However, in reality in society, these organizations are not managed properly and optimally because they are constrained by financing. One of the efforts to attract funds is by submitting proposals for funds to certain institutions, both government and non-government organizations. Most of them do not know how to make a proposal for funding an activity. Furthermore, the regional autonomy policy provides opportunities for regions to develop themselves and their communities in accordance with regional needs/interests, so the role of youth as a nation's potential and development constellation cannot be separated from village/sub-district development.

Masyarakat kita cenderung hudup dalam budaya bekerja yang cenderung mencari aman atau menghendaki adanya Social Harmony. Hal ini sangat bertentangan dengan budaya dari kewirausahaan yang mengandung nilai-nilai seperti pantang menyerah ,berani mengambil re4siko, krersatif dan inovatif (Debbie Liao and Philip Semen, 2004) Industri kecil perumahan seperti makanan, mainan, kerajinan batik ini suadah turun temurun yang dilakukan oleh masyarakat Jejaring/ kelompok usaha kecil) di Sukowati Kabupaten Sragen.Metode pendekatan yang dilakukan untuk mengetahui permasalahan dari kelompok usaha kecil adalah dengan memberikan solusi nilai alternative meliputi: difokuskan bekal apa yang harus disiapkan peserta penyu;uhan/pendampingan tersebut benar-benar dilaksanakan, Mengadakan penyuluhan sistem pemasaran dan promosi serta solusi serta distribusi dan keuangannya.,memberikan solusi kepada peserta penyuluhan agar selalu mampu meningkatkan kemampuan dalam mengelola usaha yang professional. Rencana target dengan kondisi secara umum sebetulnya masih banyak potensi yang masih membutuhkan uluran tangan untuk meningkatkan keberadaan kelompok usaha kecil yang tergabung dalam kelompok menjadi pertimbangan kami supaya mampu mengelola usaha dengan baik dan menguntungkan. Capaian Target hasil dari program pengabdian pada masyarakat akan dimasukkan dalam jurnal Fakultas Ekonomi.Kata kunci: strategi pemasaran, jiwa kewirausahaan, usaha kecil.

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

Public accountant has an important role to the business. Their opinion through audit statement has been used by stakeholder of the company to make economic decision. Audit statement expected to improve the quality and credibility of the financial statement released by management. But after Enron scandal that involved auditor of Arthur Andersen, one of the biggest public accountant firm in the world, professionalism of auditor was questioned. Implication of the scandal, America released Sarbanes-Oxley Act in 2002, while Indonesia has released UU No. 5 in 2011 to regulate public accountant profession, that can increase professionalism of public accountant at the same time protects public accountant and public interest. Key words:   public accountant, UU No. 5 tahun 2011, professionalism, Enron scandal, financial statement, and audit statement.

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence

Wakaf mempunyai kedudukan penting dalam Islam. Penggunaan wakaf sebagai salah satusumber daya untuk digunakan masyarakat muslim mencapai kemajuan saat ini. Selainsebagai sumber pendanaan kegiatan sosial, pendidikan, dan kesehatan, wakaf dapat dijadikanalternatif untuk penguatan ekonomi masyarakat. Sehingga manfaatnya berkelanjutan bagimasyarakat dan wakaf mampu menjadi sebagai alternatif dalam meningkatkan kesejahteraanmasyarakat. Dengan adanya lembaga pengelolaan wakaf yang profesional tentunya bisamendukung untuk lebih meningkatkan pemberdayaan wakaf untuk kemaslahatan masyarakat.Perluasan harta benda yang bisa diwakafkan telah memberikan efek positif bagi pengelolaanwakaf. Semakin beragamnya harta yang dapat diwakaf dan manajemen pengelolaan wakafyang professional akan memperkuat peran wakaf dalam penguatan ekonomi masyarakat.