Publication Search

. 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.  

The Indonesian Ministry of Health has issued a Minister of Health Decree on Guidelines for the Prevention and Control of Covid-19 in Office and Industrial Workplaces in Support of Business Continuity in Pandemic Situations. The Minister of Manpower issues a Circular which states for companies that limit their business activities due to the policies of their respective local governments in preventing and overcoming COVID-19, causing some or all workers not to come to work, taking into account business continuity, changes in the amount and method of payment wages are made in accordance with the agreement between the employer and the worker. The purpose of this study was to analyze the effect of work-life balance on work engagement through job satisfaction as an intervening variable. Sampling in this study using the Slovin formula amounted to 100 respondents using simple random sampling technique. Data analysis using simple linear regression model, multiple and single test. The results of hypothesis testing work life balance statistically have a positive and significant effect on job satisfaction, job satisfaction is statistically positive and significant impact on work engagement, work life balance has an effect on work engagement through job satisfaction as an intervening variable.

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.

Current technology has developed rapidly, computers are one of them. Almost all types of jobs require a computer to complete the task. In the field of computer education it is also very helpful, especially in terms of payroll services for teachers and employees who work as educators. MTs NU Jogoloyo Wonosalam Demak as an institution that has a large number of teachers and employees, besides that every day attendance officers are absent which results in difficulties in making payroll reports, especially recording and reporting still using manual methods so it takes longer time to record and deliver. report. In addition, sometimes there is a misunderstanding between attendance officers and teachers and employees regarding remuneration at the end of the month. In solving this payroll problem, the writer uses the Research and Development (R & D) method, while making applications can use high-level programming languages ​​such as Microsoft Visual Basic Ver 6.0. and SQL Server 2000 for data base management. Payroll applications are needed to simplify transactions and reporting on a monthly basis. With the use of this new payroll system software, it is hoped that it can produce quality information, improve service to employees and can assist in the decision-making process

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.      

This study evaluates the quality of local government public services in fire disaster management. Using a descriptive qualitative approach, this study focuses on interviews, observation, and documentation techniques for data analysis. The results identified a shortage of firefighting equipment and a significant reliance on the sub-district as the primary coordinator with the DPKPB. Despite rapid response efforts from the subdistrict government, more public education on fire prevention and handling still needs to be done. The main challenges are inhibiting factors such as natural conditions, lack of public awareness, and lack of infrastructure. This research suggests improved equipment provision, more effective community outreach, infrastructure development, and coordination between agencies and communities to quickly and efficiently respond to fire emergencies.    

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.