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. Based on the results of observations, learning subjects Basic Knowledge of Mechanical Engineering in Vocational High Schools showed low learning outcomes. The purpose of this study is to improve student learning outcomes by using audio-visual media in the student facilitator and explaining learning model. This research is a class action research consisting of two cycles, each cycle consisting of planning, action, observation, and reflection activities. The research subjects were 35 male students in class X Machining at SMK Negeri 1 Cibeber for the 2020/2021 academic year. Based on the results of the written test conducted at the end of cycle I, an average value of 69.92 was obtained with 72% classical completeness. Implementation of improvements in cycle II increased student learning outcomes, with an average score of 78.30 and 76.92% classical completeness.    

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

Manusia hidup di dunia sebagai khalifah (perwakilan), maka ia mesti menyelami hakikat atas tugas tersebut. Melalui pendekatan historis kosmologis diketahui, bahwa Allah telah menciptakan makluk sebelum manusia di muka bumi yakni entitas jin. Entitas ini mempunyai amanah dari Allah, mengelola bumi dan beribadah pada-Nya. Namun entitas itu gagal, memiliki perilaku merusak dan saling membunuh sehingga kedamain sulit diwujukan. Maka Allah mengganti mereka dengan manusia, melanjutkan amanah pengeloaan bumi dan beribadah. Belajar dari entitas jin, manusia sebagai pengganti (khalifah) mesti menjaga dunia dan taat beribadah agar amanah tersebut bisa ditunaikan.  

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results show that the amount of loans and the number of automated teller machines (ATMs) have a negative and significant effect on bank profitability. meanwhile, the number of bank branches has a positive and significant impact on the profitability of banks in Indonesia.  

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

The innovation of the robot cars today is moving very fast. The robot car is capable of being driven without using manual remote controls. One form of technological development in robot car control is by using hand gestures. The microcontrolle placed in the palm of the hand will read the direction of movement of our hands, then the instructions are transmitted to the robot car.  The transmission system used in the microcontrolled circuit in the palm of the hand and the receiver circuit inside the robot car must be properly attached. This is influenced by the quality of programming language levels and the arduino mini pro and MPU-6050 circuits. Hand gesture directional readings are able to be easily readable and directly transmitted by the NRF24L01 module via radio waves. The response power of the robot car in receiving hand-move instructions can be received as far as 45 m. In addition to using a good arduino mini pro, the addition of antenna modules will also increase the quality and distance of the connection is getting farther..

The sprayer is one of the equipments that is often used in agriculture, especially in rice plants to control pests and diseases. The use of the nozzle rod on the electric sprayer still uses hands resulting in the spray distance on the rice being not constant. To answer this problem, the researcher will create an innovative robotic hand holding the nozzle rod on an electric sprayer that will direct the nozzle rod constantly. Servo MG996r as a rectifier of the motion of the nozzle stem which will determine the distance and area of ​​spraying on rice. To achieve maximum dispersion in rice with a 4:1 legowo system with a servo rod length of 50 cm and a spacing between rice of 25 cm, the servo must move forward and backward at an angle of 110° - 180° which can be seen on the LCD and the distance of the nozzle rod on the object can be up and down to 38 cm and up 24 cm from the starting position. The results obtained by the robotic hand holding the nose bridge can work optimally.

Diamond Printing is one of the largest offset printing companies with 32 years of experience and is located in the city of Surabaya, East Java. Data from HRD managers explained that there was no report from observations related to employee work effectiveness in terms of coordination and synergy between employees as seen from the communication and collaboration relationships. The absence of data related to the effectiveness of the performance of CV employees. Diamond Printing in terms of communication network mapping is one of the obstacles faced by HRD in determining KPI (key performance indicator). By using the Social Network Analysis (SNA) method with the help of UCINET 6 software, it is hoped that some employees will have advantages, especially in collaboration and communication in group network structures. There are three parameters used in SNA, including: degree centrality, closeness centrality, and betweenness centrality. This study involved 104 respondents (the entire population) with a sampling technique using snowball sampling and a questionnaire as a means of collecting data. The results of this study indicate that most of the collaboration and communication network interactions are dominated by manager level employees and department heads. Based on these findings, an innovation is needed from all stakeholders from CV. Diamond Printing in developing effective communication methods between its members.

Infrastructure is an important thing in an organization/company that is used to support activities carried out within the organization. Infrastructure that includes STMIK Rosma, including hardware, software, data, and information, and human resources that support information systems. Hardware resources include PCs that are used for clients with application program software. Windows 10 professional 32 and 64 bit as the operating system. While the software on the server uses Linux OS and PHP programming language. Data and information include infrastructure data, device data, server data and data on staff, students and lecturers at STMIK Rosma. So the need for the sustainability of this system is increasingly important. Problems that have existed in the STMIK Rosma infrastructure, such as those related to information security vulnerabilities. If this problem cannot be fixed in a sustainable manner, it will have an impact or risk on the sustainability of this infrastructure, especially the academic community. This study uses NIST SP 800-30 as the method used to solve these problems. Keywords: Information Security, NIST SP 800-30, Infrastructure, Risk Assessment

The Effect of Environmental Costs and Environmental Performance on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange The purpose of This study is to examine and analyze the effect of (i) environmental costs on profitability, and (ii) environmental performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. Data collection uses secondary data obtained from the annual report published by the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange and participating in PROPER in the 2019-2020 period. The sampling technique used was purposive sampling. The data analysis method is in the form of quantitative analysis using multiple linear analysis and hypothesis testing using software E

Indonesia terkenal sebagai negara agraris karena memiliki sumber daya alam melimpah yang didukung dengan tanah subur sehingga masyarakatnya mayoritas bermatapencaharian sebagai petani. Salah satu hasil pertanian yang berkontribusi terhadap kemiskinan di Indonesia yaitu beras. Beras dengan mudah dapat ditemukan di pasar baik pasar tradisional maupun pasar modern, namun ditengah pandemi virus corona (COVID-19) sekarang ini membuat orang merasa takut untuk pergi ke pasar karena pasar merupakan salah satu klaster terbesar penularan covid-19. Salah satu inovasi teknologi yang telah banyak digunakan dalam dunia perniagaan yaitu vending machine (VM). VM merupakan sebuah mesin penjualan otomatis yang biasanya terdapat di tempat ramai dan strategis. Hal ini yang mendasari untuk pembuatan simulasi VM beras dan diharapkan dapat menjadi salah satu solusi pemutus penyebaran dan penularan covid-19. Simulasi VM beras ini dapat melakukan penjualan otomatis beras dengan masukkan berupa uang kertas atau dengan e-money dan keluarannya berupa struk bukti pembelian beras dan 5 jenis beras. Metode yang digunakan yaitu Finite State Automata (FSA) jenis Non-deterministic Finite State Automata (NFA) yang didefinisikan lima tupel, dengan rumus: M = (Q, Σ, δ, S, F). NFA dipilih karena dapat menjelaskan konsep kerja secara rinci sehingga mudah dipahami dan hasil dari FSA dapat dibuat konsep logika sederhana untuk implementasi.

The infrared detector (or IR detector) is an optoelectronic component and represents the core element of gas analyzers, flame sensors, devices of spectral analysis, as well as non-contact temperature measurement. pyroelectric infrared detectors work with  stabilization time  in a wide operating temperature range (-55 ... 85) °C, capable of measuring the slightest amounts of infrared radiation (as little as a fraction of a nW) with wavelengths between 1 µm and > 25 µm. The difference of the good pyroelectric or No good (NG) devices shown by graph of voltage offset operating that can check by manual using Digital Multi Meter or semi auto by using microcontroller One of importance measuring of IRD sensors  is Offset Voltage, stabilization of offset voltage indicate the sensor is stable with certain level value. Stabilization value measurement during measuring time means the average value not so much different with fluctuation value.  10 bit ADC on Atmega 328 that main microcontroller on Arduino Uno is capable to measure the Offset Voltage of IRD sensor and check the measurement values is within specification of IRD sensor.

The purpose of this thesis is to produce tangible results in providing comfort or convenience in controlling electrical appliances, including turning on or off lights at home and controlling other electrical appliances. The method used in making the Design of Control System for Electrical Equipment Using Bluetooth Based on the Atmega 328 Microcontroller is a prototype. This research method consists of several stages, library research, analytical methods, design and implementation methods. The results achieved are reducing the number of fires due to electrical short circuits and increasing aspects of comfort and convenience for users as well as people with disabilities and the elderly, who find it difficult to stand or to reach lights and the implementation of infrastructure devices, where a series of these tools can work after bluetooth devices are available in the community. android smartphones. connected to the bluetooth module connected to the arduino microcontroller. Basically, using the principle of this tool, the user must be able to operate a smartphone based on the Android operating system. The conclusion is that this equipment has been tested and can be used as a controller of power tools with a lightweight android smartphone via a Bluetooth connection without having to press the switch button.

Online rickshaw application is an application that serves to help the performance of the community in traveling.  Pedicabs are widely used by residents, especially in Takengon, pedicabs are one of the means of land transportation that is in great demand by the community, especially the middle to lower classes.  However, pedicabs can not be found all the time, sometimes we have to wait a long time, have to walk to get a pedicab, even pedicabs are only at a crossroads.  Lack of information between rickshaw drivers and passengers and limited public transport lanes.  With this online transportation application, answering the problems of the people, especially in the Takengon area.  How to use it so easily that the target community must have special skil…

The method of collecting data is through surveys and distributing questionnaires to visitors, with a sample of 100 respondents using quantitative techniques. The data analysis technique used is SEM (Structural Equation Modeling) analysis with PLS (Partial Least Square). The results of this study indicate that there is no significant influence of attractiveness on visiting satisfaction and there is a significant influence of location on visiting satisfaction, then there is no significant influence of attractiveness on visiting decisions and there is a significant influence of location on visiting decisions, then there is a significant influence of visiting satisfaction on decisions Visiting and visiting satisfaction cannot mediate the effect of attractiveness on visiting decisions, while visiting satisfaction can mediate the influence of location on visiting decisions.Analysis of Variant (R2) can be seen that the R-square value for the visiting decision variable is 0.788 which can be interpreted that the magnitude of the influence of the attractiveness, location and visiting satisfaction variable on the visiting decision is 78.8% while the remaining 21.2% is explained by the variable others outside of this study. Then the R-square value for the visiting satisfaction variable is 0.634, which means that 63.4% of the visiting satisfaction variable is influenced by attractiveness and location variables, while the remaining 36.6% is influenced by other variables outside of this study.

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.   For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

This study aims to examine the effect of structure on ownership, profitability, and capital structure of firm value on property and real estate listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used porpusive sampling and obtained as many as 30 Property and Real Estate Companies. The data analysis technique used panel data regression analysis using Eviews 10.0. Based on the results of partial hypothesis testing, it was found that the ownership structure had no significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Based on the hypothesis, simultaneously ownership structure, profitability and capital structure have a positive and significant effect on firm value in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2020. The contribution of the independent variables of ownership structure, profitability and capital structure to the dependent variable of firm value is 0.80213 or 80%. Meanwhile, 20% is influenced by other variables outside the study. It is hoped that this research can help properties and real estate listed on the Indonesia Stock Exchange to increase firm value by considering factors that have a significant effect on profitability such as ownership structure, profitability, and capital structure.