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The purpose of this study is to determine the effect of profitability, liquidity, leverage on firm value and determine the effect of dividend policy in moderating the relationship of the effect of profitability, liquidity, leverage on firm value. This research is a quantitative research. The population is 154 manufacturing companies listed on the Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method and a sample of 39 companies is produced. Analysis using multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software version 24. The results showed that: 1) Profitability and leverage have a significant positive effect on firm value, while liquidity has no effect on firm value, 2) Dividend policy is able to moderate relationship between the effect of profitability on firm value, 3) Dividend policy is not able to moderate the relationship of the influence of liquidity on company value, 4) Dividend policy is able to moderate the relationship of the influence of leverage on firm value.

Community service activities for Muhammadiyah Elementary School Teachers in Polokarto Subdistrict, Sukoharjo Regency have been carried out. The background of this activity is the information obtained that the teachers in the school still use books and blackboards especially for subjects related to Science so that students become less creative and innovative thinking. activities carried out in the form of ongoing activities, namely training in the use of props style, motion and energy as many as 10 kits, presentation of the results of the practice of using props and the process of dissemination to students. The results obtained that all participants in understanding the teaching aids that have been trained, seen from the activeness of the participants, the ability of participants in the presentation and the results of dissemination to students in their respective schools

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.  Keywords: ETR; capital intensity; inventory intensity; managerial ownership.

In the daily use of technology, humans cannot be separated from the internet as a need to exchange information. People at this time spend more time in front of computer screens, laptops, even smartphones to find out information, send data to some of their friends. One of the information that is often sought or sent is a file. Apart from that, image files are files that are much searched for and sent, and many also contain important information in them. Image file security is of course very important so that unauthorized parties do not hack or manipulate information from the image. There is a way to secure information so that it does not leak to unauthorized parties, namely by using cryptography and steganography. By combining these two methods, you can maintain the confidentiality and security of a file, especially image files. In this study the algorithm and method used is the AES cryptographic algorithm (Advanced Encryption Standard) 256 and the LSB (Least Significant Bit) steganography method. Data integrity needs to be tested to ensure that the encryption and decryption processes are running properly. Data integrity testing uses the SHA-1 method. Likewise, the image quality after insertion will experience a decrease in quality. To evaluate this, it is necessary to test using the PSNR method. From the results of data integrity testing by comparing the hash value of the decrypted image file with the original image file, there is no difference. So this shows that the encryption and decryption process was successful. While in testing using the PSNR method, the average PSNR value is 44.14086 dB and with an average error value of 2.830403 dB, which means there is a small decrease in quality. From the implementation and testing results, it can be concluded that the AES 256 cryptographic algorithm and the steganography method LSB can be implemented in maintaining the confidentiality and security of secret messages.    

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

Along with the development of information technology that is increasingly rapid, the use of information technology at this time is an important requirement in every agency or company An educational institution requires good administrative management with the aim to improve services to students, the school payment system in the form of Education Provision Contribution (SPP) and Donation of Institutional Development (SPI) at SMP Muhammadiyah 3 Semarang is still done conventionally, where the recording of data and the payment process of SPP and SPI are written into diaries, ledgers and spreadsheet applications which results in the accumulation of data in the form of archives. In the data collection of students and the payment process takes a relatively long time, so that during the payment process results in long queues in the administration and requires a long time to make payment reports and arrears SPP and SPI which are needed quickly.Developments in the field of science and technology were developed with the aim of solving problems and making it easier for users to complete work tasks. The use of barcode technology is one of the technologies that can respond to the provision of fast, accurate and accurate information. Barcode technology is applied to student cards that function as student IDs and also as student payment cards

Marketing or promotional strategies used by the Company CV. Cipta Cemerlang Abadi still uses banners posted in strategic places and distributed brochures. With the promotion media, Banners have problems that are often replaced or removed by others, because the installation of banners has not used official government tax. And for brochure media, there are constraints on increasing production costs to print and spread the promotional media. So most consumers who enter only those who often work with this company or customers. By utilizing the development of the Internet world, where there are millions of users and can be accessed anywhere and anytime, to promote the work of design and sales, the CV. Cipta Cemerlang Abadi doesn't need to bother going to and fro to put up banners and print brochure media. All can be done easily using an internet connection, consumers can see examples of design results or find the computer they want from a website. With a website, this company can distribute product marketing quickly and accurately. Another advantage is that consumers can interact with other consumers or with CV. Cipta Cemerlang Abadi directly.

Hasil    penelitian    menunjukkan    bahwa    lingkungan kerja memiliki dampak positif terhadap kinerja pegawai. Lingkungan kerja   yang   nyaman  menyebabkan  tingkat  konsentrasi pegawai dalam bekerja meningkat, dan kondisi tersebut menyebabkan tingkat produktivitas kerja karyawan meningkat. Hal ini menunjukkan sistem lingkungan kerja yang baik mampu menjamin kinerja pegawai yang pada  akhirnya  memungkinkan perusahaan memperoleh  sikap dan perilaku yang positif akan bekerja dengan produktif bagi kepentingan perusahaan   sehingga   juga   akan   berdampak   baik   dan   dapat memberikan keuntungan bagi perusahaan. Variabel yang dominan berpengaruh terhadap kinerja pegawai adalah variabel lingkungan kerja.   Hasil  penelitian ini menunjukkan bahwa dalam meningkatkan kinerja   pegawai hal yang paling diutamakan adalah dengan memperhatikan lingkungan kerja pegawai. Lingkungan kerja yang baik lingkungan fisik maupun non fisik memberikan dukungan terhadap peningkatan prestasi kerja karyawan.

Hypertension is not infectious disease which occupy the third place in the region’s small-scale Clinics Rowosari Semarang. Less healthy lifestyles as well as stress lead to uncontrolled hypertension and cause various complicatio. Foot reflexiology message is one of complementary therapies with muscle compression techniques giving rise to a relaxing effect and the lower blood pressure. The purpose of this study  is illustrate the aplication of reflexiology message theraphy to lower blood preassurein hypertensive clients.The methods used in this research is a descriptive case study method with case study approach. The subject are 2 people with criteria of age 35-65 years old and suffering from hypertension grade I and II. Intervensions carried out in the form of foot reflexiology massage therapy 30-60  minutes for three days a row. The results of the case study shows that there is a decrease of blood preassure 160/90 mmHg  143/83 mmHg be on subject I and subject II 180/100 mmHg to 155/87 mmHg. Foot reflexiology message therapy is recomended as a nursing intervention in the client management of clients  with hypertension.

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

Penelitian ini bertujuan untuk menganalisis korelasi antara civic knowledge dalamPendidikan Pancasila dan Kewarganegaraan dengan kesadaran hukum berlalu lintaspada siswa kelas X SMA Muhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017.Populasi yang diteliti dalam penelitian ini adalah keseluruhan siswa kelas X SMAMuhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017, yang berjumlah 120 siswa,terdiri atas 5 kelas yaitu kelas X A sampai kelas X E. Sampel sebanyak 25% dari jumlahpopulasi 120 yaitu 30 siswa dengan teknik Sample Random Sampling dan SamplingKuota. Teknik pengumpulan data menggunakan kuesioner, observasi dan dokumentasi.Instrumen penelitian yang digunakan dianalisis menggunakan uji validitas danreliabilitas. Teknik analisis data Korelasi Product Moment.Berdasarkan hasil penelitian yang telah dilakukan, diketahui nilai r hitung sebesar0,824, kemudian dikonsultasikan dengan N = 30, yang menunjukkan ttabel pada tarafsignifikansi 5% = 0,361 dan taraf signifikansi 1% = 0,463. Nilai rhitung lebih besardaripada rtabel, atas dasar taraf signifikansi 5% maupun 1% atau (0,361 < 0,824 >0,463). Sehubungan dengan hal tersebut, maka hipotesis yang diajukan yaitu: ”Adakorelasi yang kuat antara civic knowledge dalam Pendidikan Pancasila danKewarganegaraan dengan kesadaran hukum berlalu lintas pada siswa kelas X SMAMuhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017”, terbukti kebenarannya.Kata kunci : Civic Knowledge, danKesadaran Hukum Berlalu Lintas.

SMP Muhammadiyah Salatiga designing a Website which is also integrated with social networking is equipped with  several  facilities,  such  as  school  bulletin  board,  news,  articles,  schedule of  events,  photo  gallery,  downloadable content and web forums to provide convenience to members for sharing online. This  study  was  developed  using  the  method  of  system  development  Research  and  Developmnet  [1]  which consists  of:  Research  and  Information  Collection,  Planning,  Develop  Preliminary  Form  of  Product,  Preliminary  Field Testing,  Product  Revision  Main,  Main  Field  Testing,  Operational  Product  Revision,  Operational,  Field  Testing,  Final Product Revision, Dissemination and Implementation using the programming language PHP with MySQL database. The results showed that the system serves as a medium of information kominukasi with students, teachers, employees, alumni and the community as well as a media campaign.

This study aims to design learning media that can increase enthusiasm, motivation and understanding of students towards Javanese script material, as well as media that can be used by teachers in learning Javanese language learning activities by reading Javanese characters and their partners. The method used by researchers is the R&D (Research and Development) method while the method used in the development of instructional media is the waterfall method. The material presented in the Javanese script learning media are (1) Introduction of Javanese script, (2) Sandhangan, (3) Couples, (4) Swara script, (5) Wilangan. In making learning media researchers used Adobe Flash CS6 software, CorelDraw X5, Adobe Photoshop CS6 and Adobe audition CS6, with the final product being an interactive CD (Compact Disk). Validation test from material experts and media experts got the criteria of "good" - "very good", while the results of the final product trial evaluation with 52 students stated "agreeing" - "strongly agreeing" with the use of Javanese script learning media. thus the Javanese alphabet learning media on elementary students of Muhammadiyah Weleri was declared feasible to be used in learning activities to read and understand Javanese script.

Promas Greenland Nglimut Is a Hot Spring Bath and Villa Accommodation, Promas Greenland Ngonut Gonoharjo is located at an altitude of 700m above sea level, located in Limbangan District and 30 km from the city of Semarang. The purpose of this study is to introduce to the public so that people are more aware of greenland promas tourism, as well as interested in traveling to greenland promos gonoharjo and increasing marketing of greenland promasan tourism to be able to compete with other tourism in Kendal district. This study uses the Aida method and uses a 3D model. The subject of this research is to the public and tourists who will visit Greenland promasan tourism. The results of this study were able to attract the public or tourists to visit Greenland promising tourist sites and improve their marketing system, the results obtained from marketing with 3D models are able to improve the marketing system that the public will find out the specifications and forms of Greenland promotions before visiting or traveling. This is supported by the existence of good management and adequate facilities so that visitors feel comfortable and happy.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used purposive sampling method. The analysis show that they have one variable is dividend policy has positive influence to debt policy. As for the other three variables independent are free cash flow, growth of the company, and firm size that insignificant influence to debt policy. The conclusions of this study proved that the dividend policy can improve the company’s debt policy. Suggestion for future research to use an independent commissioner and the implementation of good corporate governance to supervise the activities of the company and improve its performance. Keywords: Free cash flow, debt policy, dividend policy, firm size, growth of the company

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.