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Character education strengthening occurs not only theoretically in the classroom but also through habituation in daily life. Using drama as a method for character education can be effective because drama is closely linked to character development. This article aims to discuss the affirmation of drama appreciation learning in relation to the importance of character education for fourth-semester students at STKIP Darussalam Cilacap. The researcher applies a literature review methodology, focusing on the use of texts and library literature as primary sources. The results indicate that regular drama appreciation learning activities have a positive impact on students' development. The findings highlight the significant contribution of drama appreciation learning to character education at STKIP Darussalam. It teaches students moral values, ethics, and responsibilities. Additionally, interaction during drama activities plays a key role in enhancing students' tolerance towards differing opinions, backgrounds, and cultures, creating a holistic educational environment. The presence of drama as an art form, both at the elementary school level and as part of higher education curricula, should impact by reflecting the reinforcement of character education in the digital era, which increasingly overlooks essential foundational aspects of life, such as efforts to build good personal and moral character. 

Remote temperature monitoring is needed in hazardous area conditions or fast data retrieval is needed without being limited by distance. This condition can be overcome by monitoring and measuring the temperature from a remote location using internet technology that is currently developing, namely the Internet of things. There are many implementations of remote temperature monitoring systems, but the measurement results of these sensors sometimes have very significant differences even for measuring the temperature of the same object. This study aims to analyze the implementation of an effective and efficient remote temperature monitoring system. The temperature measurement process uses the LM35 and MLX 90614 sensors based on Internet of things technology using the Message Queue Telemetry Transport (MQTT) protocol. After obtaining the results of temperature measurements using different sensors, the measurement results are analyzed and compared with standard temperature measuring instruments to obtain an effective and efficient implementation. Based on the analysis, the results of temperature measurements using the MLX 90614 sensor are effective and efficient sensors.

The research objective was to find out what kind of system used in processing the existing finance on Rt.04 Rw. 13 Desa Waringin Jaya and the obstacles faced in implementing the application. In addition, the authors hope that readers can understand the use of an application, especially the financial administration system. The research method used by researchers is the Extreme Programming (XP) method, which is a method that includes several rules in practice, consisting of planning, design, implementation / coding and test. During the study the authors found that at Rt. 04 Rw. 13 Desa Waringin Jaya does not yet have an effective and efficient financial administration system. After conducting the research, the authors gave conclusions, especially Rt. 04 Rw. 13 Desa Waringin Jaya requires a computerized system that is effective and efficient so that it can help the treasurer work. The author makes a system, namely the Financial Administration Application Rt. 04 Rw. 13 Waringin Jaya Village based on Java SE.

Main Objective: This study reports an experiment to explore differences in player feedback caused by different storytelling methods of Japanese-style Role-playing Games (JRPG). Background problem: Narration is considered the soul of JRPG, and is a vital and irreplaceable role. Different ways of telling stories can bring different experience effects even though the essence of the story is the same. Stories are presented directly to players in dialogue form, much like a visual interactive novel. Non-linear storytelling can break down important parts and allow players to explore freely. Players can collect clues to get to the main plot. Also, most JRPGs use short films and sound effects to create a cinematic experience. Novelty: Based on all studies of game storytelling (linear and nonlinear), this study will compare player feedback on different storytelling methods to see which narrative can provide a better player experience. Research Method: Researchers categorize these three narratives as Visual Novels, Environmental Narratives, Visuals, Sounds, and Dialogues. This experiment combined all three of Caught in Trap's in-game narratives to investigate player preferences. Data was collected through questionnaires and interviews with 21 players who were invited to play the game. Finding/Result: The research results show that the three ways of storytelling enrich the expression of game narratives. Both linear and nonlinear narratives have their advantages and disadvantages, and the best way to engage players is to interweave both narratives in the game. Conclusion: The experimental results show that the interweaving of three ways of storytelling can enrich the narrative form of games and guide game designers in improving game plots to engage players in JRPGs. Keywords: Storytelling-Method, JPRG, Game of Three Pillars

This study aims to identify and analyze the visualization of the expression of the main character of the droid, namely Kabasaran in the digital comic Nusantara Droid War using a visual language approach through the wimba 4 method (illustration). Visual analysis includes elements and principles of visual language by classifying Kabasaran character expressions based on the suitability of the form language method. The results of the analysis show the depiction of expressions, using detailed line drawings and thin shading on the eyes, eyebrows, nose and mouth. The way of depiction in Kabasaran expression uses expressive depiction, distortion, and lines. Expressive drawing uses lines that give the effect of wrinkles between the eyes. Enlarged distortion depiction, used for the eyes, mouth, and teeth. Overall, the face is described as smooth, not many thick lines that give the impression of wrinkles or an old impression which is adapted to the character of Kabasaran in the comic, which is a small child.   Keywords: Expression Visualization, Visual Language, Form Language

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

At the present time of the pandemic, it is difficult for the world's most unusual cuttlefish to market its products. Thus, umkm needs to be provided with facilities to market the products online. Special-based backends are one of the media for selling by-products on the catapult. The purpose of this research is to construct typical web-based appendage by-by-products. The purpose of this research is to construct typical web-based appendage by-by-products. Research methods used in the construction of systems on this research are the methods of research and development (R & D). This study provides several design systems, the design of system architecture, the DFD system, the design of the interface, and the design of system testing. The system was created using the framework laravel. As for the results of the final assignment research "typical web-based appendage". In this system, there are two users, the user as the store and the user as the buyer. On the user as a store there are several features that include input from store products, editing from products, confirmation of deliveries, responding to comments given by the buyer on the product, viewing the order data done by the buyer, and editing the store's data. While the user's features as the purchaser look at the product's data, see the store's data as a souvenir, order a by-product payment, confirm the order has been accepted, give an assessment of the product's already received, and edit the customer's data. The system was tested by using black box methods testing to see the effectiveness of a system built with test variables was 100%.

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).

Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

This study was conducted to determine the effect of non-performing loans and the effect of bank interest rates on the performance of a bank with net income in the range of 2013 to 2019. This study uses SPSS and interviews as primary instruments in obtaining and analyzing data, the results of this study is that NPL has no significant effect on Bank Mega's net profit, and Bank Indonesia's interest rate also does not have a significant effect on Bank Mega's net profit, then it is also found that NPL and Bank Indonesia's Interest Rate simultaneously contribute 9.3% to profit Bank Mega's net and the remaining 90.7% is influenced by other unknown factors.    Keywords: Non Performing Loan, Bank Indonesia interest rate, net profit

This study aims to determine the effect of Online Consumer Review on Purchase Intention with Brand Awareness as an Intervening Variable at Shopee into STEKOM University’s students. The primary data was obtained by distributing questionnaires to buyers who have shopped at Shopee which consists of 23 questions. Samples of 130 respondents taken by random sampling technique. The analytical tool used in data processing uses Multiple Linear Regression with the help of SPSS version 25. The results show that Online Consumer Reviews ( Online Reviews on Website, Consistency of Online Reviews and Website Popularity) have a positive effect on brand awarensess at Shopee. Online Consumer Reviews (Online Reviews on Website, Online Consistency of Reviews and Popularity of Website) variables also have a positive and significant effect on Purchase Intention.  Meanwhile, the Brand Awareness variable is not able to mediate Online Consumer Reviews on Purchase Intentions at the Shopee shopping platform.  

This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value

The research aims to examine and empirically analyze the presence of information content of Free Cash Flow, Return On Assets, Debt to Equity Ratio and economic value added on stock returns in the study of LQ45 companies on the Indonesia Stock Exchange from 2015 to 2019. This study uses a quantitative approach with a population the research is the companies that are included in the LQ45 Index on the Indonesia Stock Exchange in 2015, 2016, 2017 2018, and 2019. Financial report data is obtained through access to www.idx.co.id. The number of samples used in this study were 45 samples. The analytical technique used in this study is multiple regression in order to obtain a comprehensive picture of the relationship between one variable and another. This study uses of 5%. Based on the results of this study Free Cash Flow, Return On Assets, Debt to Equity Ratio and Economic Value added partially and simultaneously have no significant effect on stock returns with a significance value of 0.697, 0.744, 0.216 and 0.242, respectively, no significant effect on stock returns.

The development of technology is currently growing very rapidly making it easier for the community to convey information. 2D animation can be a means of socialization for the sake of interesting and efficient information. In the midst of the widespread Covid-19 outbreak in Indonesia, the government took several steps to minimize the spread of Covid-19 by socializing including to schools. The school always reminds its students to comply with health protocols. However, less interesting socialization makes children less enthusiastic in understanding the purpose of socialization. The purpose of this research is to make a 2D animated video about Covid-19. This 2D animated video is made as attractive as possible with characters and sound effects that children like so that children become interested in learning and understanding about covid-19. Based on the results of this educational media test, it has been tested on children and helps children in the process of delivering information about covid 19 more effectively and interestingly. Of the 20 respondents, 60% (12 people) agreed that animated videos help children understand covid 19

Rapid technological advances make print communication media begin to be shifted by information media that utilizes computer technology as a means of delivery. Technological developments change the teacher's task from being a teacher to a facilitator who provides convenience in learning. SD Negeri 004 Bangsal Aceh is one of the schools that still applies the mathematics learning process using textbooks so that students do not understand the lesson. Teachers are required to make changes in teaching patterns in the classroom, one of which is with animated videos. This study uses the Multimedia Development Life Cycle (MDLC) method covering concept, design, collecting material, assembly, testing and distribution. The final result of this research is an animated video of mathematics learning about the material of flat shapes. Animated videos are used as an interesting and effective means of information and learning media. Besides that, it can also improve students' understanding and skills in learning mathematics, especially the material of flat shapes

The field of video shooting services in the Semarang area is currently spread in almost every area of ​​the city. Ranging from small businesses to large companies. This service is generally needed to capture important moments in the form of video documentation. Studio Atlantis is a line of business that provides video shooting and editing services. This company was founded in 2010, having its address at jl. Pete Raya, Now. In addition to video shooting, Studio Atlantis also provides photography services. Marketing in this studio still uses simple media, .using a list of products in the form of digital images on a computer in explaining products to consumers. This method is less effective when showing product samples because you have to open a different application in another file location. The solution to this problem requires a media to help promote the products at Studio Atlantis to consumers in a more practical way. A company profile that summarizes company information along with product samples in the form of video clips then packaged into an interactive form.

This study aims to examine "Analysis of the influence of dissatisfaction, product attributes, and the need for variation, on the switching of the Asus brand ". This data research used a questionnaire with a scale of 1-5 with a sample of 96 respondents. This sampling technique uses a non probability sampling with technique  purposive sampling . The data obtained were then analyzed with the SPSS . The results of this study partially (1) Dissatisfaction has a positive and significant effect on brand switching based on the value of t count > t table that is 3.575 > 1.662 with a significant 0.001 < 0.05. (2) Product attributes have a positive and significant effect on brand switching based on the value of t count > t table, namely 2.362 > 1.662 with a significant 0.002 < 0.05. (3). The need to look for variations has a positive and significant effect on brand switching based on the t count > t table, namely 6.472 > 1.662 with a significant 0.000 <0.05. (4) Simultaneously, dissatisfaction, product attributes, and the need for variation have a positive and significant effect on brand switching. Based on the calculated F value < F table that is 111.918> 3.945 with a significant 0.000 <0.005. Based on Adjusted R Square that is equal to 0.778. In this case, it means that 77.8% of the variation in the brand switching variable is explained by the variables of dissatisfaction, product attributes, and the need to seek variation. Meanwhile, the remaining 22.2% is explained by other variables outside the model

Pancasila is taken from the noble values that exist and are well-grown in the life of Indonesian society. It shows that the position of Pancasila itself is the source of all sources of law. This research aims to find out the effect of Pancasila values on the attitudes of the younger generations attitude in this era. Whether the changing period can cause the understanding of Pancasila values has changed during the current development, and it affecting the millennial lifestyle and attitude. This study uses a literature review method by collecting and analyzing articles related to the effect of understanding the values of Pancasila on the millennial generation. The article criteria that will be used are articles published in the year 2019-2021. Based on the article that has been collected, it is found that a person’s understanding of the values of Pancasila dramatically affects the way a person behaves. The more a person understands the values contained in Pancasila, the attitudes and lifestyle shown reflect the good Indonesian culture as taught by ancestors and religion. On the other hand, if the understanding is lacking, someone will tend to be more open to habits from foreign cultures that do not match our ancestors’ teachings.

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

Penelitian ini bertujuan untuk menguji menganalisis, menguji, dan membuktikan pengaruh variabel sistem informasi akuntansi terhadap kualitas laporan keuangan dengan good corporate governance sebagai variabel pemoderasi. Penelitian ini dilakukan di PT. Bank Tabungan Negara (Persero), Tbk. Surabaya. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket atau kusioner. Hasil penelitian ini menunjukan bahwa Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan. Good Corporate Governance Sebagai Variabel Moderasi berpengaruh Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan.