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This study aims to examine the phenomenon of debt in state enterprises (BUMN) which is excessive without being followed by an increase in profitability. The sample used is state-owned enterprises (BUMN), the various business sectors for the 2015-2018 period. Using purposive sampling got 137 samples and data processing using the IBM SPSS series 23 program. The result is that debt policy has a negative impact on profitability; it does not prove liquidity to affect profitability. It does not prove liquidity to determine dividends. Debt policy has a negative effect on dividends, and profitability has a positive effect on dividends.

Welcoming free trade, competition in the business world is getting tougher. As many companies emerge, according to the law of Supply and Demand, competition will arise between similar and dissimilar industries to dominate the market using various methods and strategies. When these companies or industries are established, they certainly have a goal to be achieved. Of the many goals that a company wants to achieve, it is to gain profit or profit. The author's anxiety in facing increasingly tough competition makes the author try to examine whether the calculation of overhead costs is in accordance with the accounting process implemented, because companies are required to be able to make decisions quickly and precisely, because being careful in making decisions will affect the continuity and development of the company, wrong One decision that must be taken in the management of a company is decisions and policies regarding costs.      

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

Tujuan dari riset ini ialah mengevaluasi proses belajar dengan menggunakan pendekatan Model Context, Input, Process, Product pada mata pelajaran Pendidikan Agama Kristen. Dalam pra penelitian di SMP Negeri 12 Kupang, peneliti menemukan guru belum mengetahui kebutuhan dasar siswa. Guru belum mengetahui latar belakang siswa serta kurangnya penggunaan media pembelajaran. Tipe riset ini menggunakan pendekatan context, input, process, product. Hasil penelitian memperlihatkan bahwa pertama, pelaksanaan proses belajar dilihat dari segi konteks tergolong baik. Kedua, perencanaan program, ditemukan tidak terdapat analisis kebutuhan. Pelaksanaan program pembelajaran ditinjau dari segi input masuk dalam kategori baik. ketiga, pelaksanaan pembelajaran masih dalam kategori kurang efektif ditinjau dari segi proses. Keempat, guru melaksanakan pendahuluan dengan baik dan benar sesuai dengan rancangan yang ada di dalam RPP. Kelima, program pembelajaran perlu dirancang terstruktur sesuai dengan alokasi waktu karena menjadi faktor penentu dalam proses pembelajaran, keluasan dan kedalam materi pelajaran.

Penelitian ini bertujuan untuk menganalisis pengaruh adaptasi pembelajaran yang dilakukan mahasiswa berupa ketersediaan fasilitas belajar secara online dan kesiapan psikis mahasiswa dalam mengikuti pembelajaran secara online terhadap hasil belajar. Pendekatan dan metode yang digunakan dalam penelitian ini berupa pendekatan kuantitatif dengan analsis data menggunakan softwarwe smart PLS 3. Subjek penitian ini adalah mahasiswa prodi pendidikan ekonomi universitas negeri gorontalo. Pengumpulan data dilakukan dengan menggunakan angket dengan media google form. Temuan yang diperoleh antara lain: Pertama, Terdapat hubungan positif dan sigifikan antara fasilitas belajar online dengan hasil belajar Hasil pengujian menunjukan nilai signifikan. Dengan nilai T statistic sebesar 4,904 lebih besar dibandingkan 1.67. Kedua, Terdapat hubungan positif dan sigifikan antara kesiapan psikis belajar online dengan hasil belajar. Hasil pengujian menunjukan nilai signifikan. Dengan nilai T statistic sebesar 3,967 lebih besar dibandingkan 1.67.

Pandemi covid-19 telah memaksa pembelajaran dilaksanakan dengan cara berbeda. Siswa harus belajar dari rumah, sementara Sekolah dan guru harus menyelenggarakan pembelajaran yang efektif. Demikian pula orang tua harus berperan aktif melaksanakan pembelajaran dari rumah. Untuk itu, penulis melakukan penelitian terdahap upaya sekolah dan keterlibatan orang tua dalam pembelajaran di masa pandemi covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data melalui wawancara. Hasil penelitian menunjukkan jika upaya TK Isa Almasih mewujudkan kegiatan belajar pada masa pandemi covid-19 adalah 1) Merancang pembelajaran yang menstimulus siswa belajar sesuai dengan tema belajar dan efisien secara ekonomi; 2) Bekerjasama dengan orang tua murid dengan mengadakan pertemuan terbatas membahas perkembangan siswa; 3) Menggunakan sosial media untuk  menyampaikan informasi yang berkaitan dengan bahan ajar dan pemberitahuan hasil belajar murid. Sementara bentuk keterlibatan orang tua dalam pembelajaran dari rumah yaitu 1) Menjadi penuntun anak dalam belajar dari rumah; 2) Orang tua berperan menjadi operator. AbstractThe Covid-19 pandemic has forced learning to be carried out in a different way. Students must learn from home, while schools and teachers must organize effective learning. Likewise, parents must play an active role in carrying out learning from home. For this reason, the authors conducted research on school efforts and the involvement of parents in learning during the Covid-19 pandemic. This study uses a qualitative approach by collecting data through interviews. The results showed that the efforts of Isa Almasih Kindergarten to realize learning activities during the Covid-19 pandemic were 1) Designing learning that stimulates students to learn according to the learning theme and is economically efficient; 2) Collaborating with the parents by holding a limited meeting to discuss student development; 3) Using social media to convey information related to teaching materials and notification of student learning outcomes. While the forms of parental involvement in learning from home are 1) Being a guide for children in learning from home; 2) Parents act as operators.

Penelitian ini bertujuan untuk mendapatkan gambaran tentang pola komunikasi pada penerapan praktik meditasi di sekolah berbasis Buddhis di Banten. Sekolah berbasis Buddhis di Banten terdiri dari: Sekolah Dharma Putra, Sekolah Ariya Metta, Sekolah Atisa Dipamkara, Sekolah Jaya Manggala, Sekolah Bodhisatta, Sekolah Punna Karya, Sekolah Perguruan Buddhi, dan Ehipassiko School. Penelitian ini menggunakan metode kualitatif deskriptif-komparatif dengan teknik pengumpulan data melalui wawancara dan studi dokumen yang kemudian data dianalisis lintas situs menggunakan teknik Miles & Huberman. Hasil penelitian menunjukkan bahwa praktik meditasi di sekolah berbasis Buddhis di Banten berdasar pada ajaran Buddha dengan tipe pola komunikasi pelengkapan (complementary relationship) dan jenis pola komunikasi interaksional dengan tujuan yang sama yakni membentuk karakter positif siswa sesuai harapan pemerintah, sekolah dan orangtua. Penelitian ini berimplikasi sebagai bukti upaya sekolah Buddhis dalam mensukseskan program penguatan pendidikan karakter yang dicanangkan pemerintah serta dapat menjadi bahan pertimbangan pengambilan kebijakan terkait pola komunikasi pada penerapan meditasi di sekolah-sekolah.

Gaya belajar mahasiswa dapat bervariasi dari visual, auditori, dan kinestetik. Beberapa penelitian memperlihatkan adanya perubahan gaya belajar seiring dengan waktu. Namun, pada beberapa penelitian lainnya hal ini tidak tergambarkan. Penelitian ini bertujuan untuk menganalisis perbedaan gaya belajar mahasiswa selama mengikuti kegiatan belajar mengajar. Desain penelitian kohort digunakan pada penelitian ini. Sebanyak 63 responden mengikuti penelitian ini. Pengukuran dilakukan dua kali, yaitu pada saat responden berada ditahun pertama dan tahun ketiga saat mengikuti program pendidikan dokter. Data yang didapat akan dianalisis secara deskriptif dan analitik. Uji analitik yang digunakan adalah uji alternatif Chi-Square yaitu uji Kolmogorov-Smirnov Z. Hasil pengukuran didapatkan mayoritas gaya belajar mahasiswa baik ditahun pertama atau tahun ketiga dalam kategori unimodal. Gaya belajar unimodal terbanyak adalah visual, diikuti dengan auditori dan kinestetik. Gaya belajar bimodal terbanyak adalah visual kinestetik. Uji komparasi gaya belajar tahun pertama dengan tahun ketiga didapatkan nilai p=0,832 (p<0,05). Kesimpulan dari penelitian ini adalah tidak terdapat perbedaan yang signifikan antara gaya belajar mahasiswa ditahun pertama dengan tahun ketiga. Namun, terdapat perubahan gaya belajar mahasiswa seiring dengan waktu. Karakteristik institusi dapat menjadi faktor yang mempengaruhi gaya belajar mahasiswa. Perlu dilakukan penelitian lebih lanjut untuk menganalisis hal tersebut.

AbstractCommunication in disaster management uses a variety of media. In communication context, the media used as a channel for delivering messages that called the communication medium. This study aims to find the most effective disaster education communication based on a descriptive quantitative approach. Reserchers took samples aged 17-20 years old who had participated in disaster socialization activities that held by Meterorological, Climatological, and Geophysical Agency in Cilacap, Central Java, Indonesia and every respondent has had disaster experience. The number of research samples is 175 respondent. In the context of communication, the medium becomes important because it is a channel for delivering message.  An import function of communication is how medium can delivered message to be undesrstood together. The fuction of communication is providing information, education and persuasion. It was found that varioys activities have beed carried out such as Goes To School, which is used to deliver messages used some communication medium like pocket books, animated video, and power point template.  Fact findings related to the best communication medium  were sozialization (face to face meetings), films, public service advertisements, and roleplays. Meanwhile, animated learning videos in class are not very popular. Keywords: disaster education communication, communication medium, communication function

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

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…

ABSTRACT           This study is aims  to determine the effect of the level  of (1) cash turnover against economic rentability, (2) the accounts receivable turnover against economic rentability, (3) cash turnover and accounts receivable turnover for  economic rentability. Subjects in this study is a credit cooperative Tuke Ler Hewokloang and its object is cash turnover, accounts receivable turnover and economical rentability.  The type of date in this study were collected quntitative data with documentation techniques and analyzed using multiple linier regression analysis. The Result of this study showed  (1) the level of cash turnover does not affect the economic rentability, (2) the level of accounts receivable turnover ratehas an effect and not significant to economic rentability, (3) the level of cash turnover and accounts receivable turnover rates affect and significant the economic rentability in Credit Cooperative Tuke LerHewokloang. Keyword: cash turnover, receivable turnover, economic rentability.

The Company has short-term and long-term. In the short term the company aims to maximize current profits, while in the long term it aims to increase the value of the company itself. This research aimed to examine and analyze the effect of profitability, company size, leverage, and CSR disclosure to the value of manufacturing companies listed on the IDX in 2015-2019. While, the sampling collection technique used purposive sampling with 10 samples which fulfilled the criteria. The data analysis technique used multiple regression linear with SPSS (Statistical Product and Service Solutions). In this research, the testing variable of profitability used Return On Asset (ROA), company size used total assets, leverage used Debt to Equity Ratio (DER), CSR used Corporate Social Disclousure Index (CSDI), and the value of the company used Tobins’Q. The research result concluded that: (1) profitability effect the value of the company, (2) company size did not effect the value of the company, (3) leverage did not effect the value of the company, (4) CSR disclosure effect the value of the company. Keywords: Profitability, Company Size, Leverage, CSR Disclosure, and the value of the company.

This research is meant to test the influence of liquidity, profitability, and leverage to the firm value with the corporate social responsibility as the moderating variable. Firm value describes the prosperity of the shareholders. Liquidity, profitability, leverage and corporate social responsibility are the factors which can be a consideration for investors in investing. Methods that used in this research is quantitative method using secondary data obtained through the company’s financial statements. The result of the research shows that: 1) Liquidity has an influence to the firm value. 2) Profitabilitry has an influence to the firm value. 3) Leverage has an influence to the firm value. 4) Corporate social responsibility is unable to moderate the influence of liquidity to the firm value. 5) Corporate social responsibility is unable to moderate the influence of profitability to the firm value. 6) Corporate social responsibility is unable to moderate the influence of leverage to the firm value.

The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud

This research was conducted to be able to find out the influence of competency and motivation variables on the performance of RSUD Sultan Fatah Demak employees. And it can also be known which variables have the highest influence on the performance of RSUD Sultan Fatah Demak employees. The method used in this study is a quantitative method, using statistical methods using questionnaires given to respondents. Respondents will answer by choosing numbers from existing statements about the influence of Competence and Motivation on the Performance of RSUD Sultan Fatah Demak employees. This research uses the study of library methods, questionnaire methods which are then processed with SPSS  for windows 25.0. The sample of respondents in the study was 78 people. From the results of research both variables can be known motivation is shown as a variable that has the highest influence on employee performance in RSUD. Sultan Fatah with more value of 0.511 to employee performance