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Tujuan dari penelitian ini adalah mengetahui implementasi Model Pembelajaran Kooperatif Tipe STAD untuk meningkatkan aktivitas dan hasil belajar PKn Siswa kelas V semester II SD Muhammadiyah 2 Denpasar. Subjek penelitian ini adalah siswa kelas V SD Muhamadiyah sebanyak 30 orang. Data yang dianalisis menggunakan deskriptif kuantitatif untuk menunjukan rata–rata skor aktivitas, hasil belajar, dan kriteria ketuntasan yang digambarkan dalam bentuk grafik poligon. Hasil penelitian ini menunjukan bahwa implementasi Model Pembelajaran Kooperatif Tipe STAD efektif untuk meningkatkan aktivitas dan hasil belajar PKn. Hal ini ditunjukan dengan peningkatan skor nilai dalam aktivitas dan hasil belajar yang dicapai oleh siswa pada tiap–tiap siklus, pada siklus I rata-rata hasil belajar PKn sebesar 67 dan aktivitas sebesar 46,3 serta ketuntasan belajar siswa sebesar 37% meningkat pada siklus II dimana hasil belajar PKn mencapai 76,3 dan aktivitas sebesar 61 serta ketuntasan belajar siswa sebesar 70%. Pada siklus III terjadi peningkatan rata-rata hasil belajar PKn sebesar 83 dan aktivitas sebesar 82 termasuk kategori sangat tinggi serta ketuntasan belajar siswa mencapai 100%.   The purpose of this study: Implementation Cooperative Instruction Model, STAD Type to Improve (1)The Activity and (2)Learning Achievement on Civilization Study  for the fifth Grade Students at Second Semester in Muhammadiyah 2nd Primary School, Denpasar. The population of this study was 30 students . The data was analyzed by using descriptive statistic by finding the mean scores of activity, learning achievement, and students passing grade criteria which was continued by drawing those all into a polygon graphic. The result was Implementation Cooperative Instruction Model, STAD Type is effective to improve the activity and learning achievement of civilization study. This was shown by the improvement of the student mean scores on activity and learning achievement achieved by the students in each cycle where in cycle I it was rate of Learning Achievement on Civilization Study is 67,  the activity is 46,3, and result of learning achievement is 37%. On cycle II, it increased into 76,3 of learning Achievement, the activity is 61 and the result of learning achievement is 70%.However, in cycle III, it increased into 83 of learning Achievement, the activity is 82 and the result of learning achievement is 100%.

The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and values will be able to break grand narration in CSR disclosure. From Baudrillard perspective, CSR disclosure can be viewed as simulacrum. The simulacrum is shown by (a) the disconnect between reality and its representations, especially the lack of tranparancy in negative business impact disclosures; (b) The control and manipulation of information, and (c) the proliferation of misleading images. To break the CSR disclosure simulacra, it takes CSR concept that based on love, which are love to God, love to human being and love to nature.  Keywords: corporate social responsibility disclosure, posmodernism, grand naration, simulacra

Phlebitis is inflammation that occurs in the endothelial wall in the tunic intima caused by mechanical and chemical irritation from the administration of infusion therapy. Compress using normal salin liquid 0.9% can improve the anti-inflammatory response and can facilitate the flow of blood circulation to the area of ??phlebitis injury so that it can accelerate wound healing. The purpose of this case study is to analyze the application of compresses using normal salin liquid 0.9% to the incidence of phlebitis in the Hospital grade III 04.06.02 Bhakti Wira Tamtama Semarang. This type of case study design belongs to a descriptive study using a case study approach method. The subjects in this case study used two patients who were infused and had phlebitis marks VIP scores degree of phlebitis 1-4. Analysis of the degree of phlebitis experienced was carried out by observation and measured through assessment of degrees using VIP Score (Visual Infusion Score) which is a score of 0-5. The compression using normal salin liquid 0.9% in phlebitis patients were for 2 days, for each day compress 3 times, in 1 time compress for 30 minutes. The results of the case studies were found in subjects I and subject II, each of the VIP scores of the degree of phlebitis 3 (erythema, pain, swelling along the cannula), each VIP score of phlebitis 0 (no phlebitis). It is suggested to Hospital grade III 04.06.02 Bhakti Wira Tamtama Semarang to be taken into consideration in nursing care interventions in the handling of nonpharmacological phlebitis so that no further complications occur.

Tempe is a traditional fermented food usually made from soybeans by Rhizopus sp. Recents publicationsmentioned that the major component was dietary fiber. One which has the capacity to lowering blood cholesterollevel. The purpose of this study was to examine the effect of tempe diet on the lipid profile and cholesterolexcretion in rats. 45 male Sprague Dawley rats were used and divided into 3 groups of 15. Each group were fedan isocaloric and isoprotein diet contained different proportion of tempe (0%, 10%,20%,30% and 40%) for 4weeks. This experiment used completely randomized design.The result showed that tempe diet significantly reduced total cholesterol (12%), LDL-cholesterol (50%) andtriglyceride (50,36%) and increased HDL resulted in the higher cholesterol faeces excretion with were maximumvalue 11,9 mg/g (40% tempe) compared 5,4 mg/g (standar diet).Keywords: Tempe, diet, lipid profile, cholesterol excretion.

The purpose of this study is to describe the level of accounting comprehension and the accountability of educational fee and to describe the relationship between the level of accounting comprehension and the accountability of educational fee. This is a descriptive study by using the primary data which were collected by distributing the questionnaires and doing the interview with the respondents, the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship. The results from 82 respondents showed that their average level of accounting comprehension was on the less comprehend range (64,02) with the accountability of educational fee was on the accountable range (82,40). Based on the correlation test, there was no correlation between the level of accounting comprehension and the accountability of educational fee. The result of this study also confirmed that the accountable behavior of the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship was included in the second intention factor of the planned behavior theory which is called the normative beliefs. In this case, they behaved to be accountable because of the third party’s encouragement and based on their own agreement.  Keywords: the level of accounting knowledge, the accountability of educational fee, theory of planned behavior, students

Nu Skin Enterprises is a direct selling America and multilevelmarketingcompany that develops and sells personal care products and dietarysupplements (under the Pharmanex brand). Issuesthat form the basis of thisresearch is that Nu Skin has not been included in the 10best MLM dIndonesia by number of members and the members clarity andwebsite addressbased on MLMStars.net in 2012. The purpose of this study was to analyzetheeffect of the ability of the sales force, sales training and orientationaccuracy ofthe customer to the performance of agents multilevel marketingdistributors of NuSkin in Semarang . The population in this study is the distributor of Nu Skin multilevelmarketing agency in Semarang with a sample of 35 respondents wasobtained by purposive sampling technique, the distributor who has joined for3 months and have a monthly income and the amount of the bonus >Rp.1.000.000. Primary data was collected through questionnaires andanalyzed with multiple linear regression analysis . The results showed that the ability of the sales force and accuracy ofsalestraining has a positive effect on the performance of distributors agents.Whilecustomer orientation negatively affect the performance of distributorsagents.Variable accuracy of sales training (b2 = 0 , 534) became the largestfactoraffecting the performance of distributors agents. While the sales force'sabilityvariables (b3 = 0.419) became the lowest factor affecting theperformance ofdistributors agents .

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.

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.

After doing research in KB and TK Anak Pintar, it can be seen that there are obstacles that are owned by TK B teaching teachers in delivering the material. The obstacle faced is where children are easily bored with conventional learning methods used by teachers plus there is no learning media at the school. To anticipate these obstacles, learning media are needed that can increase children's interest in learning and can eliminate the boredom of conventional learning. The purpose of this study is to find out how and the benefits of Macromedia Director MX 2004 in the world of education. The method used in the Research and Development (research and development) method, starts from (1) potential and problems, (2) data collection, (3) learning media design, (4) learning media validation, (5) revision of learning media, ( 6) trial of learning media, and (7) application. The results showed that the developed media had fulfilled the requirements and fulfilled the requirements to be used, this was seen from the results of the validation carried out by media experts namely 90% and material experts 92.5% and Kindergarten B teachers 92.5%. By displaying 6 learning materials that are accompanied by 5 questions in each material, it is also equipped with instructions for use, profiles of teachers and KB staff and Kindergarten Smart Children and also vision and mission.

Organic products as natural products or are free of chemicals /pesticides , is currently a trend in many countries around the world.The tendency of shifting consumer consumption patterns of consumingorganic products to conventional products has become an interestingphenomenon today . Shifting back to nature lifestyle , has become a wisechoice to meet a healthy lifestyle . This view , looking at the trend ofconsumers choosing organic ingredients and eco-friendly products isincreasing. Of the various existing studies , found that attention and thedesire to buy organic food and organic food products behavior isincreasing nowadays. The purpose of this study was to analyze theinfluence of ecological knowledge, willingness to pay more, andenvironmental awareness of the organic product purchase decisions inHortimart Agro Center Bawen .The population in this study is that consumers Hortimart AgroCenter Bawen. Based Slovin formula, the sample size was 100respondents were obtained with Purpose Sampling techniques , namelyconsumers who consume organic products . Primary data was collectedthrough questionnaires and analyzed using multiple linear.The resultsof the research on 100 respondents in Hortimart Agro EcologicalKnowledge Center showed that no significant influence on purchasingdecisions, different results are shown in the willingness to pay more andthe environmental awareness and significant positive influence onpurchasing decisions. willingnessto paymore variable (b2 =0,550)became the biggest factors influencing purchasing decisions.

Brand Switching is the time when a customer or a group of customerchange their loyalty from one brand of product to another. Population of thisresearch is SIM Card User in Totalwin Semarang. Sixty eight are chosen assample are fixed as purposive sampling. Data are analyzed using SPSSprogram. Data are collected with questionnaires.From the research we canconclude that validity test and reliability test all questioner are fulfill therequirement. Result and theoretical implication of this research is: thisresearch supports previous researches postulating that promotion, price , andproduct attributes influences to brand switching positively. In managerialterms, this research contributes to decision makers to pay more attention tothe promotion in purpose to improve loyalty customer.

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.

The purpose of this research is to find out if the company which  paying big dividend have better earnings quality than companies that paying small or do not pay dividend. The number of data samples 87, from manufacturing companies specified consumer goods in year of 2011-2013. The result show that the company which  paying big dividend have better earnings quality and statistically significant. Keywords: Dividen, Kualitas Laba, Akrual

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java.The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 .Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang.Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.     Keywords:    The bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, size of audit fees received by audit firm, and auditor,s independence.

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

The research was conducted to examine the moderating effects ofboard independent directors on the relationship between managerialownership on dividend policy and debt. The purpose of this study to determinehow much influence managerial ownership on dividend policy and debt aswell as the moderating effects of independent directors on the relationshipbetween managerial ownership on dividend policy and debt.The research wasconducted by quantitative methods using secondary data. Secondary data werefrom Indonesia Capital Market Directory (ICMD) and annual reports listedcompanies on the Indonesia Stock Exchange (IDX). The research populationis a company listed on the Stock Exchange, then the samples were taken bypurposive sampling with the criteria listed companies from 2007 to 2011 andhave the data required in this study. The analysis used the multiple regressionanalysis to see the effect of independent variables on the dependent variableeither jointly or individually. Before being tested by multiple linear regressionfirst tested the classical assumptions.The results showed that the significant negative effect of managerialownership on dividend policy, managerial ownership has no effect on debtpolicy. Independent directors are moderate the relationship betweenmanagerial ownership to dividend policy, but did not moderate therelationship between ownership and debt managerial. Control variables affectthe profitability of dividend policy, size does not affect the dividend policy.While variables affect the profitability and size of debt policy.

The purposeof this study was to find empirical evidence of theinfluence of company'sinvestment decision, financing decision, ,firmprofitability, firmproductivity and firmliquidity to the company’s value.Thestudy took a sample of mining and service mining companies listed inIndonesia Stock Exchange period of 2008 until 2012. Sampling wascollected by using purposive sampling technique. Samples obtained in thisstudy were 75 companies.The result of this research shows that investmentdecision and financing decision doesn’t have influence to firm value.But firmprofitability, firm productivity, and firm liquidity has positive influence tofirm value.

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

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