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ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%.  Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee

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.

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

This study aims to examine and find out how the influence of profitability and company growth on the firm value with capital structure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using an analysis unit of manufacturing companies. This sampling method uses a purposive sampling method that is 255 companies with a research period in 2016-2018. The relationship or influence on these variables is explained by using the multiple regression analysis method. The results showed that profitability had a positive and significant effect on firm value, company growth had a negative and significant effect on firm value, capital structure was able to moderate the effect of profitability on firm value, capital structure was able to moderate the effect of company growth on firm value.  Keywords:  profitability, company growth, capital structure, firm value

Pengembangan kompetensi profesi guru dalam menunjang kualitas pembelajaran, salah satunya adalah melalui penulisan karya ilmiah yang inovatif dan kreatif, namun masih ada sebagian guru yang belum bisa melakukannya dengan optimal untuk memenuhi standar kompetensinya. Permasalahan tersebut dikarenakan belum terbiasanya guru melakukan kewajiban yang harus dilakukan secara rutin tentang peningkatan kualitas pembelajarannya serta belum adanya tuntutan yang harus dilakukannya, selain terpaksa karena memenuhi kewajiban dalam kenaikan pangkat. Tujuan dalam penulisan ini adalah peningkatan pemahaman guru SMP dan SD dalam melakukan penulisan karya ilmiah, yang berkaitan dengan pengembangan kualitas pembelajarannya melalui gagasan informatif dan kreatif dalam memenuhi kompetensi profesi guru. Metode dalam penulisan jurnal pengabdian masyarakat ini adalah pelatihan, pendampingan, dan diskusi dilakukan oleh semua guru untuk menyusun karya ilmiah dalam bentuk artikel, makalah, laporan, dan pembuatan proposal PTK. Hasil yang dicapai adalah kemajuan (progress) pengabdian ini diukur dari: (1) peningkatan ketrampilan guru dalam memahami penulisan karya ilmiah, (2) manajemen tata cara penulisan, (3) project yang berupa praktif penulisan proposal dan karya ilmiah di akhir pelatihan dengan menerapkan nilai pre-test dan post test yang dilaksanakan pada pertemuan, (4) peningkatan kesadaran menulis, (5) peningkatan peran serta guru, (6) terwujudnya karya ilmiah yang siap dipublikasikan.

In their life, the people of Siwal Village cannot be separated from the use of oil. Moreover, the majority of Siwal Village residents work as food or fried food sellers on the roadside. Repeated use of cooking oil can have harmful effects on health. In addition, used cooking oil that can no longer be used is usually dumped in careless places and causes environmental pollution. Another problem in Siwal Village is the lack of skills of children due to the influence of gadgets. With these things in mind, training on how to process used cooking oil into an alternative material for making used used wax is one of the right solutions. Activities consist of a location survey, implementation, results and discussion. Implementation includes; 1) preparation 2) counseling 3) training 4) mentoring 5) evaluation 6) advanced stage training. All activities carried out online are able to improve children's skills and reduce environmental pollution due to used waste. Keywords: oil, used cooking, wax

Legal knowledge is very necessary for the creation of legal understanding and awareness of legal awareness for the community. There are several factors that can affect public legal awareness. This community service is expected to provide knowledge and understanding to the community, especially students. With knowledge and understanding of the prevailing legal rules, they will maintain their legal awareness to a higher level.

This community service is in the form of delivering material exposure to the Implementation of 4C in the 21st Century Era in Integrative Thematic Learning to Teachers of SD Mojosongo III Surakarta. Community service by presenting teachers, school principals and in material presentation and interactive question and answer events to the level of mastery of SD Mojosongo III Surakarta teachers regarding the Implementation of 4C in the 21st Century Era in Integrative Thematic Learning for SD Mojosongo III Surakarta Teachers is intended to be able understand the essence of 4C in learning to support the smoothness of the learning process as well as theoretical clarity and a better understanding of learning, learning objects and learning situations and conditions in elementary schools. The delivery of this material to all teachers at SD Mojosongo III Surakarta, school principals and school supervisors totaling 25 teachers, both classroom and sports teachers, religion teachers and art teachers from parallel classes at the school. With the hope of teachers in the learning process in the classroom so that aspects of teacher knowledge and skills can further improve the abilities and professionalism of primary school teachers. Providing a scientific basis for elementary school teachers in understanding the essence of 4C Implementation in the 21st Century Era in Integrative Thematic Learning which consists of Communication, Collaboration, Critical Thinking and Creativity, and provide theoretical clarity and understanding better about learning, learning objects and learning situations and conditions in Primary Schools. The implementation will be held on Monday, July 15 2020 in the SD Mojosongo III Surakarta classroom with a 6 hour implementation time pattern, starting at 8.00 WIB until 15.00 WIB. The objectives of this community service are (1). Provide a scientific basis for elementary school teachers in understanding learning in the 21st Century Era in Integrative Thematic Learning (2). Provide theoretical clarity and better understanding of 4C communication, collaboration, critical thinking, creativity in learning in the 21st Century Era Keywords: 4C in the 21st century, communication, collaboration, critical thinking,

Forms of domestic violence action in the community Kel. Purwosari, Kec. Laweyan, the city of Surakarta still does not need to be reported by the surrounding community. This is because there is a reason that acts of domestic violence are internal family matters and other people do not need to interfere to then be able to intervene or even report these acts of domestic violence. From the above conditions, it can be seen that not many people know that anyone can report this action to anyone who knows about the incident. This is a mandate from the existence of Law no. 23 of 2004 concerning the Elimination of Domestic Violence. Meanwhile, if you look at the conditions in the community, it turns out that domestic violence is taboo for others to know and it is a shame for the head of the family that he is considered unable to take care of his household affairs properly until he has to commit domestic violence to his family members. In addition, there are also Kelurahan officials who do not know that this is also a collective responsibility in order to minimize the increase in cases of domestic violence in Indonesia. Where this usually leads to divorce in marriage and the psychology of children from victims of domestic violence.

Pembelajaran bahasa Inggris di taman kanak-kanak merupakan fenomena pendidikan. Poin yang paling menonjol adalah kemampuan untuk mempelajari bahasa baru dengan cepat. Anak-anak menggunakan berbagai jenis sumber daya mental untuk memasukkan kata dan makna. Mereka melakukan interpretasi terhadap yang didengarkan dan diamati di sekitar. Guru memainkan peran penting dalam membina perkembangan intelektual dan sosial anak. Pendidikan yang diperoleh siswa adalah kunci untuk menentukan masa depan siswa tersebut. Salah satu tugas guru ada membuat rancangan pembelajaran. . RPP adalah pedoman bagi guru untuk melaksanakan proses pembalajaran di kelas. Pengembangan dan perubahan kreatif dapat dilakukan untuk menyesuaikan kebutuhan siswa dalam proses pembelajaran Bahasa Inggris. Metode pelaksanaan merupakan landasan atau acuan agar proses dalam program pengabdian kepada masyarakat ini berjalan secara sistematis, terstruktur, dan terarah. Setelah proses observasi lapangan dan identifikasi permasalahan dilakukan, maka akan dilakukan perancangan solusi. Selanjutnya solusi yang menjadi yang telah direncanakan akan ditawarkan kepada mitra. Metode yang akan digunakan dalam program ini Survey, Implementasi, dan Evaluasi.Pelatihan ini diberikan kepada guru-guru di KB TK IT Alif Smart Kadipiro Surakarta. Hasil dari pelatihan ini adalah berkembangnya kemampuan guru dalam membuat rancangan pembelajaran bahasa Inggris untuk KB dan TK. Produk yang dihasilkan yaitu berupa RPP pembelajaran Bahasa Inggris untuk KB dan TK.

BUM Desa, as the economic institution, could keep the continuity of rural society's economy on the pandemic situation. Still, the villagers did not respond yet that institutions and the other side, some BUMDesa did not succeed. The objection of the social service gives public and village officials information and added understanding about BUM Desa's role to keep the continuity of rural communities' economy. The method is carried out virtually. Base on the evaluation that counseling could add up understanding society's and village official about the role of human resources quality dan the trust for developed BUM Desa as a business entity for keeping the continuity economy of rural communities

Kurikulum 2013 yang diterapkan di Sekolah Dasar merekomendasikan model pembelajaran berbasis pendekatan saintifik yaitu discovery learning, project-based learning, problem-based learning dan inquiry learning. Sebagian besar guru di SD Negeri Gandekan No 230 Surakarta mengaku belum memahami keempat model pembelajaran tersebut sehingga perlu adanya pelatihan tentang model discovery learning dan project-based learning. Metode pelaksanaan pengabdian meliputi: (1) metode pendekatan yang dilakukan mulai tahap survei, perijinan, dan pemberian motivasi bagi guru yang akan mengikuti pelatihan (2) metode pelaksanaan program, meliputi tahap pendahuluan, tahap sosialisasi dan audiensi, tahap pelatihan, serta tahap evaluasi akhir. Hasil kuesioner tanggapan guru terhadap pengabdian yang telah dilakukan menunjukan bahwa materi pelatihan sangat diminati dan dibutuhkan guru dalam pengembangan pembelajaran abad 21 dan menunjang era revolusi industri 4.0. Guru merasakan manfaat dari kegiatan pengabdian kepada masyarakat yang dilaksanakan karena dapat menjadi wawasan keilmuan baru dalam pengembangan kegiatan pembelajaran di sekolah.

Kegiatan Pengabdian Kepada Masyarakat ini kami lakukan dengan tujuan untuk meningkatkan pemahaman dari warga Pulisen khususnya RT.07/ RW.08 dalam memahami tentang perolehan sertifikat melalui program PTSL hal ini dilakukan secara insidentil sebagai program Negara yang dilakukan oleh BPN Metode yang dipakai dalam pelaksanaan kegiatan Pengabdian Kepada Masyarakat ini, adalah menggunakan metode ceramah, dan dilanjutkan dengan tanya jawab (diskusi) yang berkaitan dengan tema kegiatan ini. Berdasarkan pada observasi yang telah kami lakukan beberapa waktu yang lalu, dan juga disertai dengan hasil wawancara yang sifatnya sambil lalu, warga Pulisen khususnya RT.07/ RW.08 dalam memahami tentang perolehan sertifikat melalui program PTSL hal ini dilakukan secara insidentil sebagai program Negara yang dilakukan oleh BPN, yaitu antara lain meliputi : 1. Masih rendahnya pemahaman Tentang Prona 2. Masih rendahnya pemahaman tentang Ayudikasi Masih rendahnya partisipasi warga dalam memahami tentang PTSL

So far, the distribution of zakat has been done by Muzaki (obliged to pay zakat, or giving zakat) giving directly to people who get zakat. The impact of this arises from queues of people who get zakat, the distribution of zakat is not evenly distributed, sometimes some get double and some don't. Therefore, it is necessary to socialize better zakat management, namely through the Amil Zakat Institution and Baznas so that the distribution of zakat can be maximally evenly distributed. The method of implementing this socialization is by giving lectures in vitual or online because it is still in a state of covid 19. From this service, community members have a better understanding and understanding of the distribution or distribution of zakat through the Amil Zakat Institute and Baznas.

Tujuan yang hendak dicapai dari program pengabdian ini adalah memberikan pemahaman dan keterampilan membuat media pembelajaran VideoScribe yang di aplikasikan dalam proses pembelajaran. Metode pelaksanaan pengabdian meliputi: (1) metode pendekatan yang dilakukan mulai tahap survei, perijinan, dan pemberian motivasi bagi guru yang akan mengikuti pelatihan (2) metode pelaksanaan program, meliputi tahap pendahuluan, tahap sosialisasi dan audiensi, tahap pelaksanaan, serta tahap evaluasi akhir. Hasil dalam kegiatan ini adalah 8 guru telah dapat membuat media pembelajaran VideoScribe dan hasil ini sesuai target yaitu 100% dapat membuat media VideoScribe. Luaran yang dihasilkan berupa Produk media VideoScribe pada materi tertentu dan publikasi artikel pengabdian dalam jurnal ilmiah.

Membaca menulis berhitung merupakan kemampuan dasar yang harus dimiliki anak dan sangat penting dalam keberhasilan pendidikan dan perkembangan hidupnya. Jika kemampuan anak terhadap kemmapuan dasar tersebut cukup baik, maka kemampuan literasi sebagai penunjang keberhasilan dalam pendidikan maupun pekerjaan akan mudah tercapai. Namun sistem pendidikan dan capaian pembelajaran di PAUD dan SD sangat berbeda. Hal ini yang menyebabkan perbedaan persepsi antara pendidik dan orang tua dalam memandang pembelajaran calistung pada anak usia dini. Tujuan pengebdian ini adalah untuk memberikan pemahaman tentang karakteristik perkembnagan  anak sesuai usia dan kebutuhannya.  Metode yang digunakn dalam kegiatan ini adalah melakukan analisis awal tentang terkait pemahaman orang tua dalam pendidikan anaknya, melakukan persiapan dan melaksanakan pengabdian dan pendampingan setelah dilakukan sosialisasi dan materi pengabdian. Hasilnya ada peningkatan pemahanan sebesar 50% dari pre test dan post test. Data dikumpulkan berdasarkan tes (pre tes dan posttest), wawancara ,  pengamatan dan dokumen hasil pekembangan anak.

The problems experienced by young women in facing online learning adjustments during the Covid-19 pandemic at the Aisyah Kadipiro orphanage have the potential for stress for adolescents. The existence of a source of stress or stressors that trigger stress needs to be minimized with good stress management skills. Stress management skills need to be possessed and developed so that adolescents will be more skilled in implementing appropriate coping strategies. The target of the community service program that will be carried out is the Aisyiah Kadipiro orphanage. The phenomenon of stress caused by new adjustments to learning online during the Covid-19 pandemic makes teenagers feel stressed in learning. A solution that can be used to teach adolescents about stress management is through online stress management training. In this training, you will be taught about problem-solving when facing stressful situations and doing relaxation. The expected result of this community service activity is that teenagers in the orphanage can apply and practice coping strategies to manage stress during the Covid-19 pandemic.

Pemberdayaan perempuan merupakan suatu upaya untuk membangun kemampuan kaum perempuan melalui proses penyadaran dan pendidikan sehingga dapat meningkatkan kesejahteraan keluarga. Kegiatan pengabdian kepada masyarakat melalui pemberdayaan perempuan melalui media online GMeet dalam meningkatkan keterampilan mengajar di rumah bagi guru TK ini bertujuan untuk mensosialisasikan dan memberikan pelatihan tentang bagaimana menggunakan Google Meet sebagai salah satu media mengajar yang efektif di tengah masa pandemi COVID-19. Sehingga guru-guru tetap dapat tetap mengajar dan memantau perkembangan murid-muridnya. Pengabdian kepada masyarakat ini hendaknya bermanfaat bagi para guru.Â

Dalam Praktiknya pada masyrakat masih banyak kelirub dalam pembagian waris sehingga dapat memunculkan konflik di antara masyrakat. dalam masyarakat manapun agama yang dianut cenderung berpengaruh dalam berbagai aspek kehidupannya sehingga wajar jika hukum Islam sulit dinafikan eksistensinya di kalangan masyarakat Jawa. Oleh karena itu , bagi suku Jawa berjalannya pluralisme hukum antara hukum Islam dan adat sulit dihindari, bahkan pluralisme ini sudah merupakan hal yang diyakini secara umum (taken for granted). Dalam kaitan ini, Sudaryanto menyatakan bahwa dualisme sulit dihindari karena dalam kenyataannya sebelum mengenal ajaran Islam, masyarakat yang saat ini menganut agama Islam sudah terbiasa diatur dengan norma hukum adat.2 Dengan demikian, tarik menarik atau pengaruh-mempengaruhi antara hukum Islam dan adat dalam bidang kewarisan juga sulit dielakkan dalam kehidupan masyarakat Jawa.  Untuk mengetahui bagaimana dalil-dalil mengenai hukum waris islam, maka kita harus merujuknya pertama kali dari apa yang disampaikan melalui Al-Quran