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ABSTRAK Penelitian ini dilakukan untuk membentuk karakter generasi cerdas melalui pembelajaran pendidikan pancasila dan kewarganegaraan. Penelitian ini menggunakan pendekatan metode deskriptif. Data yang diperoleh melalui pengamatan, wawancara, kajian pustaka dan dokumentasi. Kajian ini mengkaji upaya yang telah dilakukan guru pendidikan Pancasila dan kewarganegaraan dalam membentuk karakter generasi muda yang pintar, peran dan kendala positifnya. Dari penelitian ini ditemukan bahwa generasi penerus mampu menunjukkan kemampuan berpikir kritis dan menunjukkan perilaku karakter dalam lingkungan. Kata Kunci: Membangun Karakter, Generasi Pintar ABSTRACT This research was conducted to form the character of the intelligent generation through learning Pancasila and citizenship education. This study uses a descriptive method approach. Data obtained through observation, interviews, literature review and documentation. This study examines the efforts that have been made by Pancasila and citizenship education teachers in shaping the character of the smart young generation, their roles and positive constraints. From this research, it was found that future generations were able to show critical thinking skills and show character behavior in the environment. Keywords: Character Building, Smart Generation

As an old educational institution, SMK Ma'arif NU 1 Ajibarang is growing rapidly, however it has not implemented Information Systems and Information Technology optimally in its business processes and does not yet have an Information Systems strategic planning portfolio. This is deemed necessary in making a strategic information system, in order to provide superiority in business competition. Information system strategic planning is one of the keys in implementing information systems and information technology in business activities. Strategic planning in this study uses themethod Ward and Peppard to compile an information system strategic plan at SMK Ma'aif NU 1 Ajibarang and AHP to determine the application roadmap. The results of this analysis define the information system strategic planning company in the form of an information system business strategy, information system management strategy and information technology, information system strategy, information system recommendations, future applications and implementation plans.

The implementation of activities in PT Global Indotech Industry has run quite well but has not used a computer-based system to check and calculate raw materials. As the author observed, it turns out there are still problems that occur in checking and calculating the raw material supplies of helmet sockets, such as miscalculating raw material stocks and slow checking of stock availability of raw materials, so that it will disrupt scheduled production systems and can harm the company. Based on the things mentioned above, the author argues that in order to overcome the problem in question, it is necessary to design and implement a system that is integrated between related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005 while system design includes design input output, DFD, ERD, data and database dictionary. With the implementation of this system, it is expected that the process of checking and calculating helmet socket raw material supplies for the future can run smoothly and on time.

Bank BJB Syariah Karawang provides Loans and KPR. Loans and mortgages are Bank products in which the Bank provides a sum of money to lend to customers, with interest giving, but only a small proportion of them know the interest calculations or called Sharia-Buying when taking credit, whether it is a home loan or vehicle. The methodologi that the authors use in the writing of this thesis include the method of identification and system design. System identification includes organization identification, system running, and problem identification. While the design of the system includes design input output, DFD, ERD, data dictionary and database. Implementation activities in this company has been running well and also has been using computer-based systems, but the technology used is still a technology of the past. In doing the calculation of home loans based on sharia has also been using a computer system. As the authors observe, there are still problems that occur such as recording the margin calculation of each customer that takes a long time, so that will result in errors in the calculation of bank margin that has been established Based on the above matters, the authors argue that to overcome these problems, it is necessary to design and implement an integrated system among related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005. With the implementation of the system it is expected that the input process and calculation of margin bank syaiah needed for the future can run smoothly and on time.

The purpose of this study was to examine the effect of gross profit, operating profit and net profit in predicting future cash flows (study of manufacturing companies listed on the IDX for the 2017-2019 period). In this study, the population is the number of manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019, totaling 149 companies. The sample in this research is 19 companies with purposive sampling method. The results of the study show that gross profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that gross profit can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2017 period 2019. Operating profit does not have a positive and significant effect on predicting future cash flows with a significance value of 0.774 <0.05, so it can be concluded that operating profit cannot predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period. Net profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that net income can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period

This article discusses social media content design training organized by the Lamongan Aisyiyah Regional Leadership (PDA), in collaboration with the Ahmad Dahlan Lamongan Institute of Technology and Business. The focus of utilization training is managing Instagram feeds and color choices. Participants, the majority of whom are women aged 30-45 years, act as contributors to the PDA Lamongan Instagram account. Material includes feed management, use of color pallette. The results of this training show an increased understanding of Instagram. The enthusiasm of the participants reflects the success of the training on utilizing PDA Lamongan social media by applying the knowledge gained, opening up the potential for similar activities in the future

KOSPIN SEKARTAMA is a company engaged in savings and loan services located at Central Main Street No. 141 Weleri Central Java. has several superior products including Multipurpose Loans, and PRIMA Loans (Special Offerings of SEKARTAMA), and also has savings products namely SIMAPAN (Future Savings), and SIMADEB (Future Savings) and has a new product, Haji Portion Financing. The new product is still constrained in the delivery of information because it still uses conventional media which in the present era is deemed ineffective and has less coverage. The problems studied in this design are how to design new media that is more effective and extends its reach. Therefore, the purpose of this design is to produce a financing advertisement for the Haji portion as a promotional medium for KOSPIN SEKARTAMA with the Direct Marketing method and is more focused on online marketing indicators for the application of these advertising products. The design of advertising as a promotional media is expected to be an effective means of promotion and can facilitate communication with the target, namely people who wish to do Haji but have limitations in directly registering for Haji.   Keywords: KOSPIN SEKARTAMA, Haji Portion Financing, Advertising, Direct Marketing

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

Background: Cognitive level is a mental process or physical or thought activity that leads to the role of perception, ability, memory and thought processes possessed by every human being. The incidence of cognitive decline in Indonesia in 2019 as many as 47% of elderly experience a decrease in cognitive level. The occurrence of changes and setbacks in the cognitive level in the future will have an impact on the health of the elderly one of which is, a decrease in memory and changes in memory. This study aims to determine the cognitive level in the elderly in the village of more Banjar Duur Kaja Gianyar in 2020. Method: This study used a descriptive research method with cross sectional approach, the measuring instrument used in this study was the MMSE (Mini Mental State Examination) questionnaire. The population in this study is the elderly who live in the village of more Banjar Duur Kaja Gianyar with a total sample of 47 samples. The sampling technique used in this study was purposive sampling. Results: The results of the study of 47 elderly, the cognitive level of the elderly in the category of probable cognitive levels. Respondents with age > 60 are 18 elderly (45%) have a probable cognitive level. Respondents who were not educated 15 elderly (36.59%) had a probable cognitive level. Respondents who did not work 8 elderly (38.10%) had a probable cognitive level. 11 male respondents (44%) had a probable cognitive level. Conclusion: The cognitive level of the elderly in the village of more Banjar Duur Kaja Gianyar is in the category of probable cognitive level of 19 elderly (40.4%).    

Competition in the business world is increasingly diverse, encouraging companies to compete in competing markets and consumers. This is what happened to the Takoto UMKM. This study aims to determine the marketing strategies used by UMKM Takoto to increase sales. This type of research is conducted using descriptive qualitative methods in the form of case studies on the Takoto UMKM business. This study aims: (1) to study the marketing strategy (marketing mix) of products at UMKM Takoto. (2) provide alternative marketing suggestions for UMKM Takoto products. The conclusions of this study are: (1) the product is considered good by consumers and already has 5 elements of product strategy such as product attributes, brand, packaging, and labels, but the product does not last long because it uses ingredients that do not contain preservatives; (2) the pricing strategy is oriented towards production costs so that in the future it can be considered for pricing by looking at the prices of competitors' products; (3) the promotion strategy of Takoto's UMKM pastries is still limited because it uses more personal selling rather than intense promotion through advertising; (4) Takoto's UMKM pastry products are marketed directly to consumers and through retailers, however the dominant marketing is direct to consumers so that the bargaining position is stronger because it does not depend on retailers.

The mindset as a Job Seeker and not as a Job Creature after completing college is a problem that must be solved by all parties, both the government, educational institutions, the business world, and the community. One of them is planning a business as an individual business career choice in the future after graduating from college. This study aims to map the intentions of students majoring in Islamic Economics at STAI Denpasar in entrepreneurship so that its development can be accepted in society. The population in this study were STAI Denpasar students. The research was conducted using qualitative techniques, with the purposive sampling method as a sampling method. The results of the research are STAI Denpasar students have negative intentions in starting a business. Negative means that there are still many students who think that it is very difficult to open their own business. To become successful entrepreneurs, intentions must also be supported by concrete actions, the real actions they take are sure to start a business, learn from entrepreneurs who have been successful and dare to start a business with existing limitations.

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

financial information in schools. Payment information which is the basis for schools to determine future policies. The object of research in this thesis is the Demak Development High School which is one of the agencies engaged in the field of science and education. The research objective is to design an effective and efficient school payment administration recording information system and design a school payment administration recording information system that has a system security that can maintain the accuracy of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a Prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of administrative payment transactions so that there are no mistakes in recording, users can easily present payment reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print payment reports with affectic and efficient results so as to support and accelerate decision making

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

This study aims to identify the characteristics and perceptions of tourists, internal and external factors that affect the development of the company and develop the company's development strategy. Strategy of Agro Tourism Development Kaligua was prepared based on descriptive analysis with analytical tool that is: descriptive analysis to identify tourists' characteristic and perception, SWOT analysis to identify internal and external factors influencing company development, and AHP to develop company development strategy. The result of identification of tourist characteristic that visited at Agro Tourism Kaligua Garden that is average tourist is dominated by young man with age <35 years amount 76% with income less than Rp 2.000.000 some 58%. Tourists judge Agro Tourism Kaligua has beautiful attractions, good facilities and positive institutional and promotional services, but affordability is still negative due to poor road quality and road guidance. Result of SWOT analysis, Agro Tourism Kaligua  has five strength factor with score 1.89, five weakness factor with score 1,3, five chance factor with score 1,88, and five threat factor with score 1,21. Having the position of corporate strategy in quadrant I with coordinates X of 0.57 and Y of 0.67 is on the SO position in the form of aggressive strategy that can create Agro Tourism Kaligua to use the strength and chances in determining company policy and develop development strategies to achieve the target profit in the future. The formulation of tourism development strategy of Kaligua Garden Estate is optimizing marketing, improving the quality of tourism, and developing tourism product. In general, Agro Tourism development strategy applied is the best with the status quo and followed by expansionary strategy. The main priority that must be done is to maintain the quality of tourism, especially improving the quality of service so that tourists can feel satisfied and comfortable tour at Agro Tourism Kebun Kaligua.

This study aims to examine how profitability for food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2017 is affected by liquidity.A case study methodology is used in this research's quantitative method, which involves gathering data through library studies and documentation. In this study, the time series analysis and the population cross section were combined using the data panel method (Eviews 8.0). The population in this study consisted of 10 out of the 18 food and beverage companies that were listed on the Indonesia Stock Exchange (IDX). The samples were chosen using the purposive sampling method.The outcomes of the data analysis served as the foundation for the study's findings. It was possible to get the conclusion that the CR variable significantly influenced the ROA variables. The chi square Cross Section probabilities exceeded the levels of significance.The results of the current ratio have an impact on the return on assets, which is likely to be above a substantial level.Future study should incorporate the ideas offered, as well as methodologies that can be used to measure more variables. Adding samples can further lengthen the research period.

This study aims to find out and understand the extent of the role of Catholic religious teachers in providing motivation in order to help students to improve their learning motivation about Catholic religious education so that students will increasingly understand the faith they believe in in the future. The method used in this study is a qualitative research method. Data collection techniques in this study use observation, interviews and documentation. The speakers used in this study were 3 Catholic religious teachers and 8 students. The data analysis technique of this study uses the Miles and Huberman analysis technique which is divided into three stages, namely Data Reduction, Data Disply and Conclusion / verification.

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools

Internet development causes the formation of a new world, every individual has the right and ability to interact with everyone who can prevent him. Perfect globalization connects the entire digital community, one of which is a business sector called E-COMMERCE.E-COMMERCE has a difference from conventional sale and purchase agreements and brings different legal consequences and there are also some problems that are not yet commonly describedthis is a problem that is not immediately anticipated to cause problems in the future. Based on the description, the research is carried out with the title: “SALE AND PURCHASE AGREEMENT VIA INTERNET E-COMMERCE IN TERMS OF CIVIL LAW ASPECTS”.                The formulation of the problem in this study is: (1) What is the validity of the SELLING BUY agreement through the internet if it is involved with Article 1320 of the Civil Code? (2) What is the legal consequence if there is a default in the purchase agreement through the internet (E-COMMERCE)? (3) Solution if there is a default in buying transactions through the internet (E-COMMERCE)? The method used is a normative juridical approach. To approach the problem in this study the author uses descriptive analytical research specifications. Data collection uses secondary data. The method of presenting data in this study was carried out in a descriptive manner. The analysis used in this sketch is qualitative descriptive.             The results of the study indicate: (1) The validity of the agreement through the internet must have the same validity as the agreement that can be proven and in accordance with the provisions in Article 1320 BW. (2) The legal consequences of wanprestasi are compensation. the wanprestasi can be in the form of agreement fulfillment, contract fulfillment and compensation, ordinary compensation, cancellation of the agreement.(3) Solution if there is a wanprestasi in the sale and purchase agreement through: Litigation, Non Litigation, online site (kredibel.co.id, lapor.go.id, cek rekening.id), report directly to the police station and report to the bank.

The application of sanctions for children is not the same as the application of sanctions for adults, criminal sanctions imposed on children are based on justice, truth, welfare, and the child's future, children have special characteristics and characteristics that require guidance in order to ensure their physical and mental growth as a whole. , harmonious and balanced because children are the most important pillar in determining the fate of the nation and state in the future. An addict or narcotic abuser from a legal perspective is also a criminal offender. In this study, the authors raised several problems, namely How to Implement Criminal Sanctions Against Children of Narcotics Abusers and How Judges Considerations in Deciding Narcotics Abusers in Decision No.18 / Pid.Sus-Anak / 2016 / PN Smg. The research method used in this research is in concreto. This writing aims to explain the Application of Criminal Sanctions Against Narcotics Abuse Children and Judge Considerations in Dropping Decisions Against Narcotics Abuse in Decision No.18 / Pid.Sus-Anak / 2016.PN Smg, the defendant is sentenced to sanctions for actions namely by medical rehabilitation and social rehabilitation . The sanctions obtained by narcotics criminal offenders in decision No.18 / Pid.Sus-Anak / 2016 / PN Smg are in accordance with existing regulations in Indonesia, apart from being accompanied by a person / guardian, the defendant is accompanied by a legal advisor, namely Rizka Abdurrahman SH, MH, during the examination process of the defendant did not receive discriminatory treatment / distinction, the judge in passing the verdict for the defendant has considered things that are burdensome and lighten and consider everything that is best for the child.   Keywords : Children, Narcotics, Abuse, Application of Criminal Sanctions