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This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.

This study analyzes the impact of Intellectual Capital and Working Capital on company value mediated by company performance of manufactures companies listed in the Indonesia Stock Exchange in 2017 – 2020. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study were 94 companies. The research data analysis technique used path analysis. The results show that intellectual capital has a positive effect on company performance but has no effect on company value. Working capital has a positive effect on company performance but has no effect on company value. Company performance is not able to be an intervening in the relationship between intellectual capital and working capital to firm value

This study discusses the role of e-procurement in preventing fraud in Satker X. This study is devoted to examining the role of e-procurement in preventing fraud, as well as the potential for fraud that may still occur when Satker X has implemented e-procurement in procurement process. The object of this research is Satker X which is one of the Central Government Work Units engaged in the field of vocational education. This research is aimed at Satker X as e-procurement users.Research espondent in this study are 3 respondents. Data collection in this study was done by in-depth interviews, observation and documentation. After the data is collected, the next step is analyze the data. Data were analyzed by data reduction, presented in tabular form, until the stage of completion of writing and drawing conclusions. The validity or credibility test of the data is done by using data triangulation.The results show that the implementation of e-procurement in Satker X is quite good, and e-procurement has been proven to increase transparency and accountability in the procurement process in Satker X. However, it turns out that e-procurement still has gaps that can later become one of the potential fraud in the future. It was found that e-procurement is considered less able to prevent fraud that can occur during the implementation of work. Where there is manipulating documents carried out by unscrupulous provider. To avoid this from happening in the future, it is hoped that Satker X and the bureaucracy above it can always evaluate the implementation of work of the procurement of goods and services, besides that Satker X and the bureaucracy above it must also start building an integrity zone, by increasing the integrity of implementers, starting from KPA, planners, PPK, UKPBJ, and the work supervisor.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

Organisasi Kesehatan Dunia (WHO) secara resmi menyebut virus Covid-19 sebagai pandemi global, oleh karena itu semua negara di dunia berusaha meminimalkan dampak yang ditimbulkan oleh virus tersebut, yaitu dengan mengembangkan vaksin. Dalam konteks pandemi Covid-19, pemerintah Indonesia juga meminta dan mendorong masyarakat untuk turut serta mendukung vaksinasi, namun upaya tersebut sebenarnya memiliki kelebihan dan kekurangan, sehingga banyak masyarakat yang mengutarakan pendapatnya di jejaring sosial salah satunya Twitter. Penelitian ini bertujuan untuk mengetahui hasil penerapan analisis sentimen dan mengukur performansi algoritma Naïve Bayes Classifier (NBC) dan Support Vector Machine (SVM) terhadap data vaksin Covid-19 dengan cara mengklasifikasikan data tersebut ke dalam kelas positif dan negatif. Data tweet yang didapat kemudian dilakukan text preprocessing untuk mengoptimalkan pengolahan data. Terdapat 4 tahapan text preprocessing antara lain Case Folding, Tokenizing, Filtering, dan Stemming. Penelitian ini mengkaji kinerja Naïve Bayes Classifier (NBC) dan Support Vector Machine (SVM) dengan menambahkan teknik TF-IDF (Term Frequency-Inverse Document Frequency) yang bertujuan untuk memberikan bobot pada hubungan kata (term) sebuah dokumen. Kemudian melakukan splitting data yaitu membagi data training 80% dan data testing 20% dengan harapan mendapatkan model dengan performansi terbaik dan yang terakhir melakukan visualisasi data tweet dengan menggunakan Word Cloud agar bisa menarik sebuah kesimpulan. Hasil klasifikasi data tweet vaksin Covid-19 menggunakan algoritma Naïve Bayes Classifier mendapatkan nilai accuracy sebesar 81%, precision sebesar 80%, recall sebesar 99%, dan f1-score sebesar 89%, Sedangkan untuk algoritma Support Vector Machine mendapatkan nilai accuracy sebesar 87%, precision sebesar 88%, recall sebesar 96%, dan f1-score sebesar 92%.

Observing the news of crime committed by minors today certainly raises concerns and unrest in social life. The disturbing behavior of children, such as the behavior of children away from religious teachings, disrespecting their parents, dressing inappropriately, saying dirty words, smoking, and the most troubling thing is that children are now involved in criminal acts. This issue has become a hot topic that is often reported on television, such as news about crimes committed by students, violence against friends, brawls, rape, and even murder. Responding to the negative behaviors of children that often appear in the news of child crimes need special attention. Therefore, as a form of attention, it is necessary to first understand the condition of the child himself and his relationship with the surrounding environment, both parents and family as well as the school as the smallest unit in society that has the responsibility to help children grow and develop optimally. Parents are the first people to be known by children, the first people to give life understanding to children, so parents play an important role in the formation of children's character. However, ironically, the family becomes a source of threat and unrest for children, because of the wrong treatment given by parents to children. Basically, the relationship between children and their parents is an emotional and cognitive source for children. These relationships provide opportunities for children to explore the environment, including school and social life, and children's early relationships can serve as models for later relationships. This initial relationship begins when the child is born into the world, in fact it has started since the fetus was in the womb (Sutcliffe, 2002: 15).1. Furthermore, the role of Christian Religious Education is an effort made by educators continuously to equip students with sources of faith. Character formation is very important in the educational process which is a process of internalizing the values ​​of the Christian faith through education. So that the personality or noble character of students is formed through habituation that is constantly practiced, without stopping.

Observing the news of crime committed by minors today certainly raises concerns and unrest in social life. The disturbing behavior of children, such as the behavior of children away from religious teachings, disrespecting their parents, dressing inappropriately, saying dirty words, smoking, and the most troubling thing is that children are now involved in criminal acts. This issue has become a hot topic that is often reported on television, such as news about crimes committed by students, violence against friends, brawls, rape, and even murder. Responding to the negative behaviors of children that often appear in the news of child crimes need special attention. Therefore, as a form of attention, it is necessary to first understand the condition of the child himself and his relationship with the surrounding environment, both parents and family as well as the school as the smallest unit in society that has the responsibility to help children grow and develop optimally. Parents are the first people to be known by children, the first people to give life understanding to children, so parents play an important role in the formation of children's character. However, ironically, the family becomes a source of threat and unrest for children, because of the wrong treatment given by parents to children. Basically, the relationship between children and their parents is an emotional and cognitive source for children. These relationships provide opportunities for children to explore the environment, including school and social life, and children's early relationships can serve as models for later relationships. This initial relationship begins when the child is born into the world, in fact it has started since the fetus was in the womb (Sutcliffe, 2002: 15).1. Furthermore, the role of Christian Religious Education is an effort made by educators continuously to equip students with sources of faith. Character formation is very important in the educational process which is a process of internalizing the values ​​of the Christian faith through education. So that the personality or noble character of students is formed through habituation that is constantly practiced, without stopping.

Drug abuse occurs because of promiscuity and lack of education about the dangers of drug use. The increasing cases of drug abuse that occur in the community make it quite difficult for the government to overcome this. Therefore, the existence of a drug-free or shining program will certainly have an effectiveness that aims to provide education to the community, especially the younger generation about the dangers and impacts of drug abuse. The method used in this program is through socialization activities using participatory methods, lectures and discussions. The process of this socialization activity was in the form of delivering material from the sources of the City National Narcotics Agency and continued with discussion activities. The results of this program are useful for making the younger generation as pioneers of the nation's successor to be clean from drugs.

One of the most important business sectors for Indonesia's economic development is Micro, Small and Medium Enterprises (MSMEs). The purpose of community service activities to train simple bookkeeping for entrepreneurial women in the Malay Village of Kota Piring is to be able to make simple bookkeeping so that they are orderly in carrying out financial records, so that expenses, income and profits can be seen. The method used is by way of training. The result obtained from this activity is to increase the ability and competence regarding new insights in running their business through simple bookkeeping that is easy to apply.

Clean and Healthy Living Behavior is an endeavor to live a healthy lifestyle at both the individual and communal levels. In the current pandemic era, it is crucial to focus on Clean and Healthy Living Behavior in order to avoid various viruses and diseases. The necessity of Clean and Healthy Behavior must continue to be emphasized to all segments of society. Youth is a group that need attention. According to a situational analysis conducted at SMA Kalam Kudus II in Jakarta, there is a problem with poor levels of cleanliness and health consciousness. To raise high school students' understanding of clean and healthy lives, it is required to conduct activities such as lectures, discussions, and outreach. This service activity takes place in Kalam Kudus II Jakarta High School. This service action was accomplished by performing a survey of service sites, preparing service locations, and delivering Clean and Healthy Behavior support resources. Youth members have participated in Clean and Healthy Living Behavior socialization activities using lecture, discussion, and question and answer formats. This service activity worked smoothly overall. The conclusion that can be derived from this is that service activity participants recognize the significance of clean and healthy lifestyle choices in preventing various diseases.

Pengabdian masyarakat sebagai kegiatan ini merupakan salah satu kewajiban dari Tri Darma perguruan tinggi dimana hal inilah yang menjadi pedoman dan menjadi dasar, Universitas Janabdara Yogyakarta dalam hal ini mahasiswa hadir sebagai bentuk implementasi pengabdian terhadap masyarakat dalam mewujudkan tujuan untuk memberikan pengajaran kepada masyarakat dan membantu masyarakat dalam memanfaatkan serta mengembangkan potensi dari limbah sampah rumah tangga dan mengedukasi masyarakat dalam memahami pentingnya pengelolaan sampah, karena sampah di masyarakat Padukuhan Kretek tidak terlebih dahulu dipilah dari sampah plastik (an organik) maupun sampah sisa makanan (organik) dan lain-lain namun hanya terbuang begitu saja ke Tempat Pembuangan Akhir (TPA). Akibat dari hal tersebut tentu akan berdampak buruk dalam jangka Panjang baik dalam segi Kesehatan, sosial, dan tata kelola lingkungan hidup yang baik. Sampah dapat dijadikan bahan- bahan kreatif dan inovatif apabila pengelolaannya dilakukan secara benar. Pada dasarnya tingkat kesadaran masyarakat akan pemahaman pengelolaan sampah sangat penting yang pada prinsipnya manusia adalah makhluk yang menghasilkan sampah, dan pengelolaan sampah harus dibangun mulai dari lingkungan yang paling kecil yaitu keluarga. Metode kegiatan ini adalah sosialisasi dan seminar yang dianggap langkah awal untuk menumbuhkan kesadaran terhadap sampah. Terlepas dari itu penyajian materi dan mempraktekannya secara langsung tentang pengelolaan dan pemilahan sampah, adapun juga sesi tanya-jawab untuk menambah pemahaman kepada orang tua, pemuda/pemudi dan anak-anak, serta dapat membangan paradigma baru dalam melihat sampah. Dampak dari kegiatan pengabdian masyarakat ini dapat memberikan peningkatan pengetahuan dan pemahaman kepada orang tua, pemuda/pemudi dan anak-anak di Padukuhan Kretek, Kelurahan Jambidan, Kecamatan Banguntapan, Kabupaten Bantul, tentang pengelolaan dan pemilhan sampah, sehingga masyarakat dapat mempraktekan dan mengelola sampah di lingkungan rumah masing-masing. Secara substansial kegiatan pengabdian ini dapat disimpukan sebagai upaya membangun manusia dengan menekankan pada kesadaran diri masing-masing individu maupun kelompok masyarakat sehingga masyarakat benar-benar memanfaatkan sampah yang terdapat di lingkungannya secara khusus maupun lingkungan diluarnya secara umum dengan semaksimal mungkin.    

Abstract The purpose of carrying out this activity is to increase the awareness of students of SMK N 1 Siatas Barita about the influence of promiscuity for the future. This research was conducted by making observations first then the observation data were collected to carry out seminar planning, then the educational seminar actions. The subject of this seminar is students of SMK Negeri 1 Siatas Barita. This activity is carried out in a day with 3 seminar sessions. Based on the Christian religious education seminar held at SMK Negeri 1 Siatas Barita, the application of the method is indeed able to increase student concentration by capturing the attention of students and thus students are able to see and analyze events that occur, even students are able to create ideas. Regarding the material for the "Say No To Promiscuity" seminar that was staged, this is evident from the interactive dialogue between the students and the moderator. The demonstration method in seminar activities or in the learning process cannot make the atmosphere fluid, but more than that the demonstration method can train students' concentration by inviting students to see, study, and compare the theory they get with the real situation, therefore Indirect demonstration methods also train students to have the ability to analyze an incident.

Abstract Gadget is a small device that has a special function related to today's technological developments. Almost all humans, especially high school/vocational school children nowadays, already have Gadgets. Gadgets are used to meet the needs of today's life which is the main target in everyday life. The impact of using positive gadgets is as a good learning tool, but the negative impact of gadgets makes attitudes that are not good or affect one's behavior and health. So from that, the author provides community service to early youth regarding the impact of Gadgets at St. Vocational High School. Nahanson parapat sipoholon, to use Gadgets in a good way. The method used by the author is the Qualitative Method, in which the author gives an explanation through material regarding the impact of gadgets. the development of globalization with the demands of the need for rapid exchange of information, the role of technology has become very important. So that it makes users uncontrollable in using these gadget          

The seminar is aimed at increasing knowledge, insight and awareness of SMK N 1 Siatas Barita students in overcoming promiscuity for the sake of treading the future. The research method used by researchers is to use the action method with a qualitative approach to obtain more detailed information which is focused on the implementation of the seminar which took place at SMK N 1 Siatas Barita which is a form of service to students to avoid promiscuity which is increasingly vulnerable nowadays. The subjects of this study were 91 students of SMK N 1 Siatas Barita, North Tapanuli Regency. This activity was carried out in a day with three sessions in this seminar. This seminar activity is carried out to provide motivation to avoid promiscuity to students who are involved in these activities. The implementation that can be concluded is based on observations made by the seminar implementation team to prevent students from promiscuity, namely by socializing the dangers of promiscuity and providing several methods because this year old students are looking for an identity that allows them to achieve what they want to do. Namely the method used by the seminar implementation team in socializing "Say No To Promisciuty" is the Lecture Method and Demonstration Method which makes it easier for students of SMKN 1 Siatas Barita in implementation related to efforts to avoid free association

Citra nama baik perusahaan merupakan hal yang sangat penting untuk dijaga dan dikembangkan untuk mempermudah terbangunnya kepercayaan eksternal dan sehingga terjalin kerjasama yang dibutuhkan demi menunjang kesuksesan perusahaan. PT. Adiprima Suraprinta termasuk dalam anak perusahaan dari Jawa Pos Group. Dengan humas yang masih baru, perusahaan ini juga belum melakukan pembagian tupoksi terkait peran dan fungsi humas. Metode Penelitian yang digunakan peneliti pada riset ini adalah penelitian kualitatif, dimana pengumpulan datanya dilakukan dengan wawancara secara langsung dengan narasumber dan memberi pertanyaan yang terperinci dan mendalam. Tujuan dari penelitian ini adalah untuk mengetahui  bagaimana dan sejauh apa perkembangan Humas PT. Adiprima Suraprinta melihat dari kegiatan humas yang ada dan bagaimana mereka menjalankan fungsi dan peran humas itu sendiri, khususnya dalam menangani isu dan krisis.  Hasil yang ditemukan peneliti dalam penelitian ditemukan bahwa Humas dari PT. Adiprima Suraprinta terkena isu mengenai kerusakan lingkungan yang diasumsikan diakibatkan oleh kegiatan pabrik yang berlokasi dekat dengan warga. Keberadaan Humas yang baru ini kemudian menjadi perantara dalam menyampaikan informasi dan juga memberikan pengertian kepada masyarakat sekitar. Perusahaan PT. Adiprima Suraprinta kemudian menyadari pentingnya humas setelah perusahaan dilanda isu. Perusahaan perlu mengembangkan fungsi dan tugas dari humas perusahaan Sebaiknya Humas perusahaan berdiri sendiri dan terfokus hanya untuk menjalankan kehumasan agar lebih maksimal.

Sosialisasi ini membahas tentang Sosialisasi Peran Mahasiswa Dalam Menyikapi Pengaruh Negatif Media Sosial untuk Kesehatan Reproduksi di Kelurahan Kemenangan Tani. Pada saat ini dampak negatif dari media sosial sangat banyak dialami oleh remaja. Tujuan dari kegiatan sosialisasi adalah untuk menyikapi bagaimana sebenarnya perkembangan media sosial saat ini terhadap kesehatan reproduksi khususnya pada remaja yang sangat berdampak pada pola pikir tetang kesehatan reproduksinya. Menyikapi semakin bebasnya penggunaan media sosial yang berdampak negatif terhadap kesehatan reproduksi remaja. Maka dilakukan sosialisasi dengan tujuan untuk mengetahui peran mahasiswa dalam menyikapi pengaruh negatif dari media sosial untuk kesehatan reproduksi di kelurahan kemenangan tani. Hasil dari sosialisasi ini menyimpulkan bahwa terdapat beberapa pengaruh negatif yang timbul dari media sosial pada remaja kemenangan tani salah satunya adalah kurangnya niat untuk belajar, kurangnya interaksi sosial, adanya masalah pada reproduksi remaja, dan terjadinya perilaku yang menyimpang. Maka untuk menangulangi masalah tersebut yaitu dengan memberikan pengetahuan tentang kesehatan reproduksi, pembatasan penggunaan media sosial, peningkatan peran keluarga dalam memberikan hal-hal yang positif. Oleh karena itu sebagai mahasiswa khususnya mahasiswa kesehatan harus kita berikan pengetahuan lebih mengenai kesehatan reproduksi, supaya mereka dapat menyampaikan kepada remaja lainnya bahwa penggunaan media sosial yang salah dapat mengganggu kesehatan reproduksi.

Penelitian ini merupakan penelitian tindakan kelas (PTK) yang bertujuan untuk menemukan langkah-langkah penerapan model pembelajaran kooperatif tipe Jigsaw sehingga dapat meningkatkan aktivitas belajar siswa kelas X1 SMA Negeri 1 Larompong. Penelitian ini dilakukan dalam dua siklus. Masing-masing siklus pembelajaran dengan tahapan meliputi perencanaan, pelaksanaan, pengamatan, dan refleksi. Data hasil penelitian menunjukkan persentase rata-rata aktivitas belajar siswa pada siklus I sebesar 50,42% dan siklus II sebesar 72,69%. Berdasarkan data hasil penelitian tersebut menunjukkan bahwa langkah-langkah yang diterapkan pada model pembelajaran kooperatif tipe Jigsaw dapat meningkatkan aktivitas belajar siswa Kelas X1 SMA Negeri 1 Larompong. Adapun langkah-langkahnya, yaitu: (1) Menyampaikan materi pembelajaran dengan melakukan tanya jawab, (2) Membagi siswa menjadi beberapa kelompok asal yang terdiri dari 6 siswa perkelompok berdasarkan tingkat pencapaian sebelumnya dengan tetap memperhatikan faktor heterogen lainnya, kemudian membagikan LKS dan masing-masing 2 orang siswa dalam setiap kelompok menerima LKS dengan materi yang sama, (3) Mengarahkan siswa dalam kelompok ahli dan membimbing siswa dalam setiap kelompok untuk mengeluarkan pendapat, tanggapan atau pertanyaan dan masing-masing ada 2 orang siswa yang harus menguasai materi ahli untuk dijelaskan ke kelompok asal, (4) Mengarahkan tim ahli kembali ke kelompok asal dan membimbing siswa dalam diskusi kelompok asal untuk menjelaskan materi yang telah dibahas di kelompok ahli secara bergantian, (5) Meminta perwakilan setiap kelompok untuk mempresentasikan hasil diskusi kelompoknya, meminta tanggapan dari kelompok lain, dan meminta siswa menyimpulkan materi dengan cara ditunjuk langsung.

Language has an important role in presenting sources of information and knowledge. One of the media used as a source of information is print media such as newspapers or newspapers. Newspapers are now not only in the form of print on paper, but many newspapers have created their own blogs or pages so that news can be read online. News has a characteristic, namely using straightforward language and writing systematics that are guided by the General Guidelines for Indonesian Spelling.

The purpose of this research is : (1) to describes the error of Indonesian language in exposition text by the students at class X, (2) causes of error, and (3) the effort which is done by the teacher and student to solve the error. This research is a qualitative descriptive research with a sample student text SMAIT Ummul Quro Bogor kelas X IPA 1  dan X IPA 3. The sampling technique used was purposive sampling. Data collection techniques used were in-depth interviews and document analysis. Data analysis technique used is the interactive analytical model that includes four components, namely data collection, data reduction, data presentation, and verification. The conclusions of this study are as follows. Firstly, the linguistic elements of language errors that often occur in the student text is divided into four errors : spelling error, diction, sentence, and paragraph. Secondly, language errors that often occur in a student text exposition caused by several factors, among others: is inadequate of language mastery, lack of examples by the teachers, the influence of foreign language, lack of writing peactice, and lack of writing time. Thirdly, the efforts have been made to minimize errors include: improving students' language mastery, having more practices in writing, implementing appropriate correction technique, and implementing a process approach to teaching writing.

This research is to analyze the intrinsic elements in the short story “Ketika Aku dan Kamu Menjadi Kita” using an objective approach.  The research method that I use in this analysis uses a qualitative descriptive method, which is a thorough and in-depth research.  This short story is highly recommended to be read by all people because there is an educational element in the short story, and there are many messages and impressions in the short story.  This plot is very understandable because it doesn't make the reader dizzy.