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Penelitian ini meneliti tentang faktor-faktor yang mempengaruhi audit timeliness pada perusahaan sektor perbankan yang terdaftar di BEI (2012-2014) terhadap kinerja perusahaan, khususnya kinerja perusahaan dalam melakukan pelaporan keuangan. Variabel penelitian yang digunakan adalah variabel dependen dan variabel independen, variabel dependen yaitu ketepatan waktu (timeliness). Sedangkan variabel independen yan digunakan adalah debt to equity ratio (Debt), Profitabilitas/ Return On Asset (ROA), Ukuran Perusahaan (LnTA) dan opini auditor. Analisis dilakukan dengan menggunakan analisis regresi logistik (logistic regression) yang diolah melalui program Statistical Package for Social Sciences (SPSS) Versi 21. Data sample perusahaan sebanyak 31 perusahaan yang terdafdar di BEI pada tahun 2012-2014. Hasil penelitian ini adalah variabel debt to equity ratio (Debt) menunjukan koefisien regresi logistik sebesar 0,086 dengan tingkat signifikansi 0,34. Dilihat dari tingkat signifikansi yang lebih besar dari α = 5% yaitu tingkat signifikansi 0,343 > 0,05 makaH01 diterima, penelitian ini berhasil membuktikan bahwa Debt to equity ratio berpengaruh terhadap ketepatan waktu (Timeliness). Variabel return on asset (ROA) menunjukkan koefisien regresi positif sebesar 0,328 dengan tingkat signifikansi 0,047. Dilihat dari tingkat signifikansi yang lebih kecil dari α = 5%, tingkat signifikansi 0,047 < 0,05 maka tingkat H02 ditolak, penelitian ini membuktikan bahwa tidak ada pengaruh Return On asset terhadap Ketepatan Waktu (Timeliness). Variabel ukuran perusahaan (LnTA) menunjukkan koefisien regresi sebesar 0,367 dengan tingkat signifikansi 0,024. Dilihat dari tingkat signifikansi yang lebih kecil dari α = 5%, tingkat signifikansi 0,024 < 0,05 maka H03 ditolak, penelitian ini membuktikan bahwa ukuran perusahaan tidak adapengaruh terhadap Ketepatan waktu (Timeliness).

Audit laporan keuangan merupakan pemeriksaan yang dilakukan untuk menilai apakah laporan keuangan sesuai dengan prinsip akuntansi dan memastikan laporan keuangan tidak salah saji karena ini akan berdampak pada kualitas audit yang dihasilkan. Ada beberapa faktor yang menentukan kualitas audit diantaranya ukuran perusahaan, pergantian auditor dan komite audit, untuk itu penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, pergantian auditor dan komite audit terhadap kualitas audit. Variabel ukuran perusahaan diukur menggunakan ln total asset. Variabel pergantian auditor diukur menggunakan variabel dummy dimana jika ada pergantian Akuntan Publik (AP) akan diberi nilai 1 jika tidak maka diberi nilai 0. Variabel komite audit dilihat dari jumlah komite audit kemudian diukur dengan menggunakan variabel dummy jika komite audit berjumlah 3 orang atau lebih maka diberi nilai 1 jika komite audit berjumlah kurang dari 3 orang maka diberi nilai 0. Variabel kualitas audit diukur dengan menggunakan variabel dummy yaitu jika perusahaan menggunakan Kantor Akuntan Publik (KAP) yang berafiliasi dengan big four maka diberi nilai 1 jika tidak maka diberi nilai 0. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017 dengan melihat laporan keuangan yang telah diaudit atau annual report. Total sampel berjumlah 96 dari 24 perusahaan yang terpilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan metode regresi logistik yang terdapat dalam program SPSS 21.0 (Statistical Program for Social Science). Hasil penelitian ini secara parsial menunjukkan bahwa variabel ukuran perusahaan berpengaruh signifikan terhadap kualitas audit dan variabel pergantian auditor berpengaruh signifikan terhadap kualitas audit. Untuk variabel komite audit tidak berpengaruh signifikan terhadap kualitas. Apabila di uji secara simultan hasil penelitian ini menunjukkan variabel ukuran perusahaan, pergantian auditor dan komite audit berpengaruh signifikan terhadap kualias audit.

Penelitian ini membahas perbedaan book tax, kas operasi dan debt to total asset ratio terhadapmanajemen laba. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan yang memiliki 12 perusahaan dengan menggunakan metode regresi logistik pada program SPSS 21.0 (Statistics Program for Social Sciences). Dalam penelitian ini variabel arus kas menggunakan proksi kas dan operasi hutang menggunakan debt to total assets ratio. Hasil penelitian secara parsial menunjukkan bahwa variabel variabel pajak badan yang memiliki pengaruh signifikan terhadap laba manajemen dimana pemerintah sebagai pihak utama dan manajemen sebagai agen individu masing-masing memiliki tujuan yang berbeda dalam hal pembayaran pajak dan laba atas total aset memiliki tidak berpengaruh signifikan terhadap labamanajemen. Informasi ini memungkinkan Anda untuk melakukan fungsi yang diperlukan, bahkan memungkinkan Anda untuk menggunakan dan menggunakan utang untuk total aset.Tidak terlalu tinggi, tidak tetap kecil akan lebih baik jika perusahaan mengurangi hutangnya, dapat digunakan untuk meningkatkan keuntungan dan tidak hanya untuk membayar hutangperusahaan. Secara acak, hasil penelitian menunjukkan perbedaan rasio buku pajak, kas operasi dan utang terhadap total aset secara signifikan terhadap manajemen laba.

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap penghindaran pajak (tax avoidance). Variabel dependen dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur dengan menggunakan ETR (effective tax rate). Variabel independen dalam penelitian ini adalah ukuran perusahaan, profitabilitas, dan leverage. Objek penelitian ini adalah seluruh perusahaan pertambangan subsektor batu bara yang terdaftar terdaftar di Bursa Efek Indonesia (BEI) periode 2014 hingga 2019. Berdasarkan kriteria yang telah ditentukan terdapat 9 perusahaan yang dijadikan sampel penelitian. Alat analisis yang digunakan adalah regresi berganda (multiple regression analysis) yang terdapat dalam program SPSS 21.0 (Statistical Program for Social Science). Hasil penelitian menunjukkan bahwa bila diuji secara simultan variabel ukuran perusahaan, leverage, dan profitabilitas bepengaruh signifikan terhadap penghindaran pajak (tax avoidance). Apabila diuji secara parsial variabel ukuran perusahaan dan leverage tidak berpengaruh signifikan terhadap penghindaran pajak (tax avoidance), sedangkan variabel profitabilitas secara parsial berpengaruh negatif signifikan terhadap penghindaran pajak (tax avoidance).

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, dan capital intensity terhadap penghindaran pajak (tax avoidance) pada perusahaan manufaktur sektor industri konsumsi (makanan dan minuman) yang terdaftar di Bursa Efek Indonesia Tahun 2015 sampai 2019. Sampel yang digunakan dalam penelitian ini yaitu 12 perusahaan yang telah lulus dari tahap pengambilan sampel. Pengambilan sampel penelitian ini dilakukan dengan menggunakan metode purposive sampling. Alat analisis yang digunakan dalam penelitian ini berupa analisis statistik deskriptif, uji asumsi klasik, uji F, uji t, analisis regresi linear berganda, dan koefisien determinasi. Analisis data dilakukan dengan menggunakan program SPSS (Statistical Program for Social Science). Hasil penelitian yang diperoleh menunjukkan bahwa ukuran perusahaan secara parsial memiliki pengaruh terhadap penghindaran pajak (tax avoidance), sedangkan leverage dan capital intensity secara parsial tidak memiliki pengaruh terhadap penghindaran pajak (tax avoidance). Pengujian secara simultan menunjukkan bahwa ukuran perusahaan, leverage, dan capital intensity memiliki pengaruh terhadap penghindaran pajak (tax avoidance).

Perusahaan yang menerima opini audit tanpa modifikasi dengan isu going concern merupakan perusahaan yang diragukan kelangsungan usahanya, sehingga hal ini merupakan early warning bagi para investor yang menginvestasikan dananya pada perusahaan tersebut. Opini audit tanpa modifikasi dengan isu going concern ini diberikan kepada perusahaan oleh auditor. Auditor merupakan pihak yang independen yang dapat meningkatkan kredibilitas laporan keuangan perusahaan dari opini yang mereka berikan. Opini tentang isu kelangsungan usaha perusahaan merupakan salah satu pertimbangan bagi investor untuk tidak mengambil keputusan yang salah. Kelangsungan usaha perusahaan berkaitan erat dengan kinerja manajemen dalam mengelola perusahaan. Manajemen semaksimal mungkin berusaha agar perusahaan terhindar dari opini audit tanpa modifikasi dengan isu going concern. Penelitian ini bertujuan untuk meneliti arus kas operasi, prediksi kebangkrutan dan pertumbuhan perusahaan terhadap opini audit tanpa modifikasi dengan isu going concern. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan Investasi dan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2014-2017 yang berjumlah 9 perusahaan dengan menggunakan metode regresi logistik yang terdapat dalam program SPSS versi 25.0 (Statistical Program for Social Science). Hasil penelitian secara parsial menunjukan bahwa hanya variabel prediksi kebangkrutan yang memiliki pengaruh signifikan terhadap opini audit tanpa modifikasi dengan isu going concern, sedangkan arus kas operasi dan pertumbuhan perusahaan secara parsial tidak berpengaruh signifikan terhadap opini audit tanpa modifikasi dengan isu going concern. Hasil penelitian secara simultan menunjukkan variabel arus kas operasi, prediksi kebangkrutan dan pertumbuhan perusahaan berpengaruh secara signifikan terhadap opini audit tanpa modifikasi dengan isu going concern.

Pertumbuhan Laba merupakan indikator kinerja perusahaan yang mengandung informasi penting untuk pengambilan keputusan investasi para stakeholder. Jika laba tinggi artinya manajemen dan perusahaan memiliki kinerja yang baik. Dengan pertumbuhan laba ini kita dapat mengetahui kondisi perusahaan dari suatu periode ke periode berikutnya apakah semakin membaik atau menurun. Penelitian ini bertujuan untuk meneliti perbedaan temporer, perbedaan permanen dan ukuran perusahaan terhadap pertumbuhan laba. Variabel terikat dalam penelitian ini adalah pertumbuhan laba dan variabel bebasnya adalah perbedaan temporer, perbedaan permanen dan ukuran perusahaan. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI selama 5 tahun periode 2015-2019 yang berjumlah 12 perusahaan dengan menggunakan metode kuantitatif dan pengambilan sampel menggunakan metode purposive sampling serta menggunakan metode analisis regresi berganda (multiple regresion analysis) yang terdapat dalam program SPSS 21.0 (Statistical Program for Social Science). Hasil penelitian secara parsial menunjukan bahwa variabel perbedaan permanen memiliki pengaruhsignifikan terhadap pertumbuhan laba, perbedaan temporer tidak memiliki pengaruh yang signifikan terhadap pertumbuhan laba dan ukuran perusahaan juga tidak memiliki pengaruh yang signifikan terhadap pertumbuhan laba. Apabila diuji secara simultan, hasil penelitian menunjukan variabel perbedaan temporer, perbedaan permanen dan ukuran perusahaan berpengaruh secara signifikan terhadap pertumbuhan laba.

Learning is a complex process which contains several aspects. These aspects are an increase in the amount of knowledge, the ability to remember and reproduce, there is an application of knowledge, inferring meaning, interpreting and relating to reality, and a change as a person. This research is hoped that  can give contribute for schools, teachers, and students. This researcher has led a review entitled Meta-examination of the impact of the Teams Games Tournament (TGT) learning model on science subjects on student learning outcomes using the connection test technique the Team Games Tournament (TGT) Learning Model on Student Learning Outcomes in Science Learning.  is a scalable method for consolidating the consequences of at least two comparable examinations to obtain a mix of quantitative information. This research plans to determine student learning outcomes in science learning after the Team Games Tournament (TGT) learning model is applied.  This research is uses the strategy of Meta Correlation Analysis which is an attempt to summarize various exploratory results quantitatively based on the consequences of important investigations. In this research is can find that there is an impact from the use of the learning model the fun type is Teams Games Tournament Tournament assisted by general media on student learning outcomes. Utilization of Cooperative Learning Model Types of Teams Games Tournament Assisted by Audio Visual has an impact on student learning outcomes. Likewise, TGT can also train self-confidence and all students are given the opportunity to attend classes effectively. Opening the door for students to be interested can make students more dynamic and increase their knowledge.

Main Objective: The main objective of this study is to empower designers to collaborate with researchers in other disciplines — especially in the social sciences — by articulating a design inquiry model that can be implemented in a master's program in design. Background problems: Modern research problems are complex and design needs to be better integrated with the social sciences and play an equal role in addressing them. A final master's degree in design prepares students for this integration, but design activity should be evidence-based rather than viewed retrospectively as a form of research without change. We need to adapt to ultimately contribute to research. Novelty: There are main criteria for design-based inventions in this study, including value, relevance, novelty, focus, transferability, and practicality. When these criteria are met, investigations can operate within the social sciences, or they can be leveraged and serve as the discovery phase in evidence-based inquiry. Research Method: This study presents design-based discovery, a design inquiry model that places design in the theory development cycle as theory building, not theory testing. This research, therefore, uses a design inquiry model approach, (invention-based design) in other disciplines by articulating a design inquiry model that can be implemented in a master's program in design to be complementary and compatible with social science research. Finding/Result: A proposed design inquiry model with design exploration serving as the research discovery phase guiding the design activity to make specific contributions to areas of social science that are outside of design. It involves a careful process with six investigative components, all ultimately connecting the knowledge base beyond design to design exploration. Conclusion: This study proposes six main criteria for design-based inventions: value, relevance, novelty, focus, transferability, and practicality. In the model proposed in this study, the six investigative components are described and supported with examples. Notably, the investigative component includes a standardized format for research questions, as well as the derivation of design principles from processes that involve exploration rather than one that generates solutions. This model can easily be adopted in other master programs with the necessary resources. In addition, this model, if placed in design activities in evidence-based research practices, can become wider. There is no claim that a designer's self-reflection equates to a strictly social science method so design researchers must continue to study design and build on their knowledge of the discipline. Keywords: Design Thesis, Social Science, Postgraduate Thesis Design

The solar system is one of the natural science lessons taught in grade 6 elementary school. This material is abstract because in studying it children cannot directly observe the phenomena of celestial bodies in the solar system. So far, only using books or 2D images as media. This study aims to create an educational game about the introduction of the solar system. 2D animation is made with icons and audio so that it can attract students' interest in learning and remembering solar system material. The result of the research is an educational game as an effective means of entertainment and learning. Students become interested in learning because of the application of the dissertation with attractive images and audio that helps increase enthusiasm for learning about the solar system. In testing the respondents as many as 22 people, the calculation results obtained as much as 59.1% strongly agree with this educational game

This study aims (1) to determine whether the guided inquiry learning model has an effect on the students' science process skills, (2) to find out whether the PBL learning model affects the students' science process skills, (3) to find out the differences in the students' science process skills. VII SMPN 5 Dusun Selatan which uses the guided inquiry learning model and the PBL learning model. The method in this research is comparative quantitative. The research design used was the Nondomized Control Group Pretest-Posttest Design. The instrument used was a test in the form of multiple choice questions totaling 25 questions and an observation sheet for students' science process skills. The research sample was students of class VII A and class VII B at SMPN 5 Dusun Selatan. The data collection technique was carried out using the observation method of students' science process skills and learning outcomes tests. The data were analyzed descriptively. The results of this study show that (1) the value of the science process skills of students using the guided inquiry learning model has an average value of 92%, (2) the value of the science process skills of students using the PBL learning model has an average value of 96 %, (3) the difference in the science process skills of students who are taught using the guided inquiry learning model and the PBL learning model, it can be seen from the results of the average value obtained that there are differences, where the PBL learning model has a higher average value than the learning model. guided inquiry. The learning outcomes of the guided inquiry class had an average score of 39 on the pretest and 68 on the posttest. Meanwhile, the average value of the pretest in the PBL class was 40.4 and the posttest score was 69.3. These results indicate that the guided inquiry learning model and the PBL learning model can improve students' learning outcomes and science process skills.

AbstractThis study aims to determine the role of Pancasila and Citizenship Education teachers indeveloping the Pancasila character for students, to find out the obstacles faced by CitizenshipEducation teachers, and to find out the strategies used by teachers in developing Pancasilacharacter in Science 1 and 2 class students of SMA Negeri Colomadu. This research is aqualitative research using a descriptive approach. The subject of this research is the PPKn 11grade science 1 and 2 graders of SMAN Colomadu. The object is the teacher's role indeveloping the character of Pancasila values and their implications in school life. Collectingdata through interviews, observation and documentation. The data analysis technique used isa qualitative descriptive analysis technique with an interactive model.The results of the study conclude that the role of Civics teachers at SMA Negeri Colomadu isas role models for students by applying behavior to each individual in instilling thedevelopment of Pancasila character, such as emphasizing honesty, noble character, wisdomand shared responsibility. The obstacle is that there are still some teachers who do notprovide examples of role models to their students, for example there are still teachers whoarrive late and the teacher has not been able to place themselves according to the charactervalues of their place and the last one is the development of a fast-paced and complex andmodern era, so that students experience deviations that result in juvenile delinquency. Thestrategy used is to apply the face-to-face lecture method and variation strategies in learningby exemplary in instilling Pancasila values in everyday life.Keywords: The role of PPKn teachers, Pancasila character.

This study aims to develop and test the feasibility of the “Colorful Science Kit” as a colorful-based learning media to improve early childhood science literacy. The study used the Research and Development (R&D) method with the ADDIE model which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects consisted of 20 children aged 5–6 years at an early childhood education institution. Data collection was carried out through observation, interviews, documentation, and expert validation using a Likert scale instrument. The validation results showed that the media obtained a very feasible category with an average percentage of 91%. The implementation of the media showed an increase in children’s scientific literacy skills, especially in the skills of observing, grouping, predicting, and communicating the results of simple experiments. Children showed high enthusiasm during the color exploration activities and were able to work actively together in small groups. The use of color-based media also helped improve children’s attention, creativity, and communication skills during the learning process. The results of the study showed that the “Colorful Science Kit” was effectively used as an interactive and fun science learning media in early childhood education. This media is recommended as a contextual learning innovation to support the development of scientific literacy in early childhood education (PAUD).

The Order for Termination of Investigation or hereinafter referred to as SP3 is the authority given attributively to criminal investigators. This paper intends to provide an analysis in terms of normative law regarding the validity of the termination of an investigation carried out based on reconciliation between the suspect and the complainant in the case of ordinary offenses. Research is a main means in developing a science and technology with the aim of revealing the existence of a truth both systematically, methodologically, and consistently through the research process as well as conducting analysis and construction of the data that has been processed and then concluded. Article 109 Paragraph (2) of Law Number 8 of 1981 concerning the Criminal Procedure Code (KUHAP) states that there are three conditions to stop an investigation of a criminal act. First, there is not enough evidence. Second, the act committed by the suspect is not a crime. Third, the investigation was stopped for the sake of law. The fact that the revocation of the police report resulted in the case being discontinued or terminated, as evidenced by the issuance of an Investigation Termination Order or SP3.

This research and development aims to develop a valid and effective Microbiology module based guide inquiry on research on Isolation and Identification of Endophytic Bacteria from Ciplukan. The microbiology module was developed in reference to the ADDIE research and development model. The module drafting phase includes:1) the analyzing step through interviews with lecturers and the questionnaire of needs analysis by student respondents; 2) The step of designing learning modules to improve cognitive knowledge and process skills; 3) The step of developing by using module validation; 4) The step of applying which consists of module implementation in learning; 5) The evaluation step which consists of evaluating the validity of modules, cognitive learning outcomes and student science process skills. The results of the study show that the microbiology module developed accordance with the standards of validity, feasibility and practicality.

Based on World Bank data, the stunting rate of the workforce in Indonesia reaches 54%, so it takes the role of all parties to succeed in the government's program to reduce the stunting rate. Through the assistance for handling and preventing stunting, the thematic Community Service Lecture (KPM) program based on the 2022 Al-Qur'an Science University in Damarkasiyan Village, it was concluded: that the assistance for stunting handling and prevention in Damarkasiyan Village was well received by the community. This activity raises awareness of citizens to live healthy and comply with recommendations from related parties.

The results of observations on Class VII students of National Junior High School teaching and learning activities only run theoretically and are not related to the real environment where students are located. The incompleteness of student learning outcomes, one of which is the selection of learning methods that are not appropriate, learning media are less attractive and the level of student activity is low. The purpose of the study was to improve student learning outcomes through the Picture and Student Active (PASA) model with a Contextual Teaching and Learning (CTL) approach to the seventh grade students of the Makassar National Junior High School. This research is classroom action research with 2 cycles, namely the stages of planning, action, observation and reflection. The data collection instrument used observation sheets and test questions. The success indicator is 85% with an acquisition score of 75. The results show that the Picture and Student Active (PASA) Model with this Contextual Teaching and Learning (CTL) approach, can improve biology learning outcomes in class VII students of Makassar National Junior High School which is marked by an increase in the category student learning outcomes from cycle I to cycle II. In the first cycle is in the category of 20 people or 50% and in the second cycle is in the high category that is 40 people or 100% and the completeness of learning outcomes in the first cycle is 20 people or 50% and the second cycle is 40 people or 100%..    

Forensics has become an essential part of the disclosure of criminal evidence. A bioinformatics approach in the form of DNA forensics and digital forensics can be a good combination in disclosing digital-based criminal evidence. This study explains how the role of bioinformatics through the digital approach can be a means of forming new approaches in integration with digital forensics, called cyber-bioinformatics. Despite many hopes and challenges ahead, it does not rule out the possibility of criminal cases related to the privacy of human genomic data, so it proposes a new hypothesis, “cyber-bioinformatics.” The role of cyber-bioinformatics is very central in this regard.

The method of writing the history of Ahlus Sunnah wal Jama'ah is to rely on syar'i sources and prioritize it from other sources, must be based on correct Islamic creed, understand the condition of historical objects and ensure their truth, topics about a nation must be based on fair and inshaf fact , use the science of jarh wat ta'dil in tying up several contradictory narrations, referring to the books of hadith, especially in the early events of Islam, being careful in quoting from the books of heretics and non-Muslim books, paying attention to the conditions at the time of the events, use Islamic terms.

The development of science and technology is increasingly encouraging reform efforts in the use of technological results in the teaching and learning process. One of the results of technology that can be used in the teaching and learning process is educational media. The educational media used must be adapted to the developments and demands of the times. The use of appropriate educational media in the teaching and learning process will facilitate the achievement of learning objectives. The purpose of this paper is to describe that educational media have been known and used in the Islamic education system since the beginning of Islam. The discussion method used is descriptive method. The results of this study are that at the beginning of the spread of Islam, teaching and learning activities were known, at that time educational media already existed and had been applied by the Prophet Muhammad SAW in teaching science and Islamic religious law to his friends. In addition, in the hadith there are several terms used to indicate the use of educational media in learning, such as pictures, pebbles, and fingers. The conclusion of this paper is that educational media will affect whether or not a learning information is complete and on target, as well as affect the final result of the learning process that is carried out. implemented.