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This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

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.

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

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.

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

ABSTRACTThis community service activity entitled "Socialization of Law No.13 of 1998 concerning the Welfare of the Elderly" aims to increase awareness of the importance of improving the welfare of the community in the elderly, so that the elderly can achieve increased welfare. This community service activity should be of benefit to various parties, including contributing to more awareness and improvement of the welfare of the elderly, especially in the city of Surakarta. It is the implementation of the Tri Dharma of Higher Education, especially the third Dharma, and the results can be used as input to LPPM and as a support for other Tri Dharma activities, namely Education and Research. This community service was carried out on-line using the windows-teams facility with about 35 participants. The implementation was carried out by means of webinars using windows-teams due to restrictions on human meetings as a result of the Covid-19 pandemic. Keynote : socialization, welfare, elderly. ABSTRACTKegiatan Pengabdian kepada masyarakat yang berjudul “Sosialisasi Undang-Undang No.13 Tahun 1998 Tentang Kesejahteraan Lanjut  Usia” ini bertujuan untuk meningkatkan kesadaran tentang pentingnya peningkatan kesejahteran masyarakat pada kelompok lanjut usia, sehingga para lanjut usia nantinya dapat tercapai peningkatan  kesejahteraannya. Kegiatan Pengabdian kepada masyarakat ini hendaknya bermanfaat kepada berbagai pihak, antara lain memberikan kontribusi untuk lebih menumbuhkan kesadaran dan peningkatan kesejahteraan para lanjut usia, terutama di kota Surakarta.  Merupakan pelaksanaan Tri Dharma Perguruan Tinggi, khususnya Dharma ketiga, dan hasilnya dapat menjadi masukan kepada LPPM dan sebagai pendukung kegiatan Tri dharma lainnya yaitu Pendidikan dan Penelitian. Pengabdian kepada masyarakat ini dilaksanakan secara on-line dengan menggunakan sarana windows-teams dengan peserta sekitar 35 orang. Pelaksanaan dilakukan dengan cara webinar menggunakan  windows-teams karena adanya   pembatasan pertemuan antar manusia sebagai akibat pandemic covid 19. Kata kunci: sosialisasi, kesejahteraan, lanjut usia

Kemampuan Bahasa Inggris siswa-siswa SMK Mandala Bhakti Surakarta harus diperbaiki. Salah satu indikator rendahnya kemampuan Bahasa Inggris para siswa adalah skor English Proficiency Test yang berequivalensi dengan TOEIC rata-rata masih berkisar 200 sementara nilai maksimalnya adalah 990. Pada umumnya, para siswa belum mengetahui strategi dalam mengerjakan English Proficiency Test yang berequivalensi dengan TOEIC yang terdiri dari tujuh bagian yang berbeda yaitu (1) Listening: photos (2) Listening: question and response (3) Listening: short conversation (4) Listening: short talks (5) Grammar: Incomplete sentences (6) Grammar: text completion (7) Reading comprehension. Pelatihan sangat diperlukan oleh para siswa karena TOEIC adalah tes yang sekarang ini banyak dipakai untuk kepentingan bekerja di perusahaan multinasional maupun internasional.       Masalah rendahnya skor English Proficiency Test yang berequivalensi dengan TOEIC para siswa di SMK Mandala Bhakti Surakarta diminimalisir oleh tim dengan cara memberikan pelatihan intensif TOEIC preparation serta memberikan strategi jitu untuk mengerjakan soal-soal TOEIC dengan cepat dan tepat pada para siswa. Sebelum melaksanakan kegiatan, tim terlebih dahulu melakukan studi pendahuluan melalui observasi dan wawancara, baik dengan guru- guru Bahasa Inggris maupun siswa-siswa SMK Mandala Bhakti. Observasi dilakukan dengan cara memberikan pre-test English Proficiency Test yang berequivalensi dengan TOEIC untuk memperoleh data tentang kondisi kemampuan Bahasa Inggris mereka dan langsung menganalisis tingkat kesulitan tertinggi pada rata-rata siswa sehingga tim dapat mengetahui kebutuhan materi yang akan digunakan untuk pelatihan. Tim juga akan melakukan wawancara terhadap guru-guru Bahasa Inggris untuk mengetahui latar belakang secara umum siswa-siswa di SMK Mandala Bhakti dan kondisi kemampuan Bahasa Inggris para siswa. Studi pendahuluan ini dilakukan agar kegiatan pengabdian kepada masyarakat ini dapat memberikan kontribusi pada siswa-siswa SMK Mandala Bhakti dalam meningkatkan pemahaman dan ketrampilan Bahasa Inggris khususnya dalam mengerjakan TOEIC dengan hasil yang optimal. Hasil dari studi pendahuluan digunakan oleh tim untuk menyusun rencana pengajaran, materi, serta metode pembelajaran yang akan digunakan dalam pelatihan TOEIC.       Kegiatan pelatihan berlangsung selama dua bulan dengan intensitas pertemuan satu kali seminggu dalam durasi 100 menit tiap pertemuan. Lama waktu yang dibutuhkan ini terkait dengan pertimbangan agar kegiatan pelatihan tidak mengganggu kegiatan belajar mengajar di sekolah tersebut. Peserta pelatihan berjumlah 100 siswa kelas XI yang terdiri dari siswa program keahlian farmasi dan keperawatan.       Setelah pre-test, pelatihan TOEIC, dan evaluasi berlangsung, diharapkan siswa-siswa SMK Mandala Bhakti khususnya kelas Farmasi XII-2 dan XII-3 dan Keperawatan XII-1 dan XII-2 memiliki kemampuan penguasaan dalam mengerjakan soal-soal English Proficiency Test yang berequivalensi dengan TOEIC yang memadai terutama dalam tiga kemampuan dasar yang dilatihkan yaitu listening, structure, dan reading comprehension. Di samping itu, pelatihan ini juga ditujukan agar siswa-siswa terbiasa dengan tipe-tipe soal English Proficiency Test yang berequivalensi dengan TOEIC dan mengenali strategi cepat untuk menjawabnya dengan cepat dan tepat. Kemampuan ini diharapkan akan menunjang pencapaian tujuan sekolah yang menggunakan hasil tes English Proficiency Test yang berequivalensi dengan TOEIC sebagai sertifikat pendamping ijazah bagi para lulusan sekolah tersebut. Kata Kunci: Pelatihan,TOEIC, strategi, pre-test

PENGARUH PENGEMBANGAN KARIR DAN KOMPENSASI TERHADAP TURNOVER INTENTION DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PD. BPR BKK BOYOLALI Sindika Galuh Candra Olivia 1) Y Djoko Suseno 2) Untung Sriwidodo 3) 1,2,3)Program Magister Manajemen Universitas Slamet Riyadi Surakarta. e mail: 1)olivia@gmail.com ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pengembangan karir dan kompensasi terhadap turnover intention dengan kepuasan kerja sebagai variabel intervening, dilaksanakan di PD BPR BKK Boyolali dengan Populasi penelitian adalah seluruh karyawan PD. BPR BKK di Kabupaten Boyolali sebanyak 194 orang, adapun berdasarkan perhitungan diperoleh 140 karyawan PD. BPR BKK di Kabupaten Boyolali. Teknik sampling yang digunakan dalam penelitian ini adalah teknik cluster sampling (area sampling). Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner, adapun pengujian hipotesis dilakukan dengan menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa pengembangan karir dan kompensasi berpengaruh signifikan terhadap kepuasan kerja karyawan PD. BPR BKK Boyolali. Pengembangan karir, kompensasi dan kepuasan kerja berpengaruh negatif terhadap turnover intention pada karyawan PD. BPR BKK Boyolali. Pengembangan karir dan kompensasi berpengaruh signifikan terhadap turnover intention dengan kepuasan kerja sebagai variabel intervening. Kata kunci: pengembangan karir, kompensasi, turnover intention, kepuasan kerja

Ngijo Village, one of the villages in Tasikmadu Subdistrict, Karanganyar Regency, was affected by Covid-19. Since the outbreak of Covid-19, the people's income has been reduced and even lost their livelihoods due to the production activities of the industries where they work stopped. Another factor is that the public does not fully understand Covid-19 and its prevention protocol. The Community Retrieval Activity was carried out as a form of social care at the STIE Atma Bhakti University in Surakarta through Social Service activities and outreach on prevention efforts for Covid-19. The implementation method using the counseling method and the provision of basic food packages. The implementation of the Community Retrieval Activity received a positive response from residents of Ngijo Village. Social assistance in the form of basic necessities can help alleviate the economic burden of the community, while extension activities can increase the understanding of Ngjio Village residents about Corona Virus (Covid-19), as well as prevention efforts. Keywords: social service, covid-19 prevention, ngijo village

Dalam  rangka  meningkatkan   prestasi  belajar  peserta didik  di  SD Negeri 09 Jelimpo, diperlukan tanggung jawab guru khususnya di sini adalah guru PAK, karena peserta didik  SD masih sangat perlu mendapat bimbingan dalam pelajaran PAK.

Dokumen cetak merupakan data digital yang tervisualisasi di kertas. Dokumen cetak mudah dibuat sekaligus dipalsukan. Cara mengetahui keasliannya dengan verifikasi ciri. Setiap dokumen cetak terdapat ciri unik berasal dari printer yang digunakan. Mengembangkan metode untuk  menentukan keaslian dokumen cetak dari printer jenis dan tipe sama menjadi tantangan untuk diselesaikan pada penelitian ini. Proses verifikasi menggunakan tahapan akuisisi, ekstraksi, pengenalan pola dan hasil verifikasi. Data uji menggunakan 6 printer jenis dan tipe sama, masing-masing menggunakan 3 lembar sampel, untuk karakter dipilih 8. Hasilnya pengujian menunjukkan nilai EER (equal error rate) sebesar 0,18 dari nilai tersebut digunakan menentukan nilai ambang verifikasi yaitu 80% dari nilai kedekatan. Verifikasi dengan kedekatan diatas 80% berarti dokumen cetak dinyatakan asli (accepted) sedangkan kedekatan dibawah 80% berarti dokumen cetak dinyatakan palsu (rejected). Pengujian menggunakan 20 varian dokumen cetak diperoleh nilai kedekatan tertinggi 97,7% dan terendah 84,1%. Berdasarkan pengujian diperoleh suatu kesimpulan bahwa meskipun pemalsuan menggunakan printer dengan jenis dan tipe yang sama, model mampu memilah dan menentukan suatu dokumen cetak asli ataupun palsu.  

This study aimed to improve the learning outcomes of class VIII E students of SMP Negeri 1 Kemalang in the 2018 2019 academic year using the Guided Inquiry learning model. This research was a class action research consisting of 2 cycles. Each cycle consists of planning. observation and reflection.  Data were taken from students who were the subject of research. The technique of collecting data using observations, written tests and documentation.  The data analysis technique used comparative descriptive.  The results showed that study stated at the first cycle of student activity were 67% and learning completeness was 73%.  In cycle II, student activity was 80 %.  Already met the performance indicators ?75% of students achieved high activity criteria (? 75%).  Classical completeness increased by 87%, it has met the performance indicator, namely ? 85%. So it can be concluded that the guided inquiry learning model can improve student learning outcomes.  Keywords: learning activities, learning outcomes, guided inquiry

The purpose of the research was to find out the level of the students' problem solving skills on environmental material at X class of MAN Bintan. The researcher applied descriptive quantitative approach as method for analyzing the data. Sampling in this study using Total Sampling technique with the sampel consisted of 59 students. This instrument is used to collect students' problem solving skills through six aspects to Chang & Kelly with 6 items essay and feature interviews. The data were analyzed with statistical rule in percentage. Based on the results of data analyze shows that a 77% rate highly classified. The researcher concluded that student at X class MAN Bintan has good problem solving skills. However, it still needs training and guidance to develop problem solving skills.

The purpose of this study was to identify Vertebrate animals of the Mammal class, order artiodactyla, family Cervidae in the Jurug Surakarta taru Animal Park, develop interactive video media as a result of identification of vetebrata animals into learning media, know the quality of interactive video media based on assessment by material experts, media experts and biology teachers, and applications in learning. The research method uses an observation method by making direct observations of vertebrate species. The instrument for assessing the quality of interactive video media is based on material aspects and presentation aspects, with a qualitative descriptive analysis design. The results of this study indicate that in Taru Jurug Animal Park Surakarta there are 3 species of animals namely Cervus unicolor, Cervus timorensis, Axis-axis and all three have been identified. Research on the identification of vertebrate animals, especially the mammalian class, order artiodactyla, and the cervidae family can be used for the preparation of interactive video media with material on Biodiversity at the level of genes and species. The quality of interactive video media in terms of material aspects, presentation, and language. Assessment of material experts obtained a percentage of 90.9% so that it was categorized as very valid, media experts obtained a percentage of 88.5% so it was categorized as very valid, biology teacher Veteran 1 Sukoharjo High School obtained a percentage of 92.5% so it was categorized as very valid and biology teacher Nguter 1 Public High School obtained a percentage of 97.5% so it is categorized as very valid. Based on this, it can be concluded that this interactive video media is worthy of being used by teachers as one of the learning media about Biodiversity at the level of genes and species.

This study aimed to determine whether the science learning outcomes of grade V students who are taught using the NHT Model in SD Negeri 58 Bengkulu City. This study used two groups, namely class 5A with 31 people as the experimental group and class 5B with 31 people as the control group. The research variable consisted of independent variables, namely the Inquiry learning model and the NHT model, while the dependent variable was the science learning outcome. Based on the results of the study, it was found that the posttest results of class 5A students who used the Inquiry Learning Model, namely in the medium and high categories of 93% got a score of 60 to 100 while the learning outcomes of class 5B using the NHT Model were 81% getting a score of 50 to 90. shows that the science learning outcomes of grade V students who are taught using the Inquiry Learning Model are better than those using the NHT model in SD Negeri 58 Bengkulu City.

Antenatal care or pregnancy examination is a service provided to pregnant women by carrying out pregnancy examinations and supervision to optimize the mental and physical health of pregnant women so that they are able to face childbirth, postpartum, preparation for giving breast milk (ASI) and the return of normal reproductive health. In this COVID-19 pandemic situation, there are many restrictions on almost all routine services including maternal and neonatal health services. For example, pregnant women are reluctant to go to community health centers or other health service facilities because they are afraid of being infected. The aim of the research is to determine the influence of the Covid-19 Pandemic on Pregnant Women's Anc Visits at the Tanasitolo Community Health Center, Wajo Regency. The type of research used is a cross sectional study. The sample was 80 pregnant women who visited ANC at the Tanasitolo Community Health Center, Wajos Regency, where random sampling was used as a sampling technique. The results of the research show that based on the chi square statistical results, a p value = 0.000 < ? = 0.05 is obtained, which indicates that there is an influence of the Covid-19 pandemic on ANC visits of pregnant women at the Tanasitolo Community Health Center, Wajo Regency. The conclusion is that there is an influence of the Covid-19 pandemic on ANC visit of pregnant women at the Tanasitolo Community Health Center, Wajo Regency.    

Permen jelly adalah produk pangan semi basah yang terbentuk dari cairan dengan bahan dasar gula dan bahan pemanis lainnya. Tekstur permen jelly terbentuk dengan menambahkan gel sebagai bahan yang pembentuk gel. Penelitian ini bertujuan untuk meciptakan inovasi produk permen jelly dari ekstrak daun kersen-pandan yang kaya akan aktivitas antiksidan dan rendah kalori. Penelitian ini diharapkan dapat memberikan informasi mengenai inovasi produk dan pengembangan bahan pangan. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) faktorial 2 faktor. Faktor yang digunakan yaitu konsentrasi ekstrak daun kersen-pandan dan variasi jenis gula rendah kalori (sorbitol, stevia dan fruktosa). Perbandingan ekstrak daun kersen-pandan yang digunakan adalah 140:60, 160:40, dan 180:20. Formulasi perlakuan terbaik uji kimia pada pembuatan permen jelly ini adalah perbandingan ekstrak daun kersen-pandan 140:60 g dengan jenis gula stevia, dimana aktivitas antioksidan 40,39%, total fenol 2,194 mg GAE/g, gula total 6,711% kadar abu 0,066% dan kadar air sebesar 17,75%. Uji sensorik terbaik adalah perbandingan ekstrak daun kersen-daun pandan 140:60 g dengan jenis gula stevia, dimana warna 4,30 (hijau tua), flavor pandan 2,59 (agak kuat), rasa manis 1,72 (sedikit terasa manis), tekstur kenyal 2,02 (kenyal) dan kesukaan keseluruhan 1,87 (suka).

Kopi merupakan salah satu jenis tanamannperkebunan yang sudah lama dibudidayakan dannmemiliki nilai ekonomi yang tinggi. Biji kopi umumnya diolah menjadi kopi bubuk. Produk kopi ini ditambahhdengan rempah-rempah yaitu kapulaga dan kayu manis sehinggaaakan menghasilkan produk kopi yang kaya akan antioksidan. Tujuan dari penelitian ini yaitu menentukannpengaruh penambahan kapulaga dan kayu manis dalam kopi serta menentukan pengaruh variasi komposisi rempah terhadappkopi dan aktivitasSantioksidan kopi rempah. Rancangan percobaan yang digunakan yaitu Rancangan Acak Lengkap (RAL) dengan faktor pertama perbandinganSkopi dan rempah (100:0, 99:1, dan 98:2) dengan perbandinganSkapulaga dan kayuumanis 1:3. Faktor kedua yaitu perbedaan suhu roasting kopi (205oC, 220oC, 235oC). Hasil penelitian ini menunjukan bahwa formulasi kopi dengannpenambahan rempah (kapulaga dan kayu manis) terbaik berdasarkan nilai kimia dan organoleptikSadalahhkopi 100 gram rempah 0 gram dengan suhu 220oC dengan kadar air sebesar 5,536%, kadar abu sebesar 4,705%, aktivitas antioksidan DPPH sebesar 67,886%, aktivitas antioksidan FRAP sebesar 11,396%, total fenol sebesar 2,851 mg GAE/g serta kadar kafein sebesar 18,290 mg/g.