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Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

This research was motivated by learning activities forced by circumstances (during the Covid-19 pandemic) to change from face-to-face to virtual face-to-face. This raises a separate problem to immediately find an alternative solution. The purpose of this study was to obtain data about the description of the implementation of persuasive communication activities in order to improve student learning outcomes through E-Learning Madrasah’s in fiqh class XII IPS 3 Odd Semester at MAN 1 Grobogan. The research method used was Classroom Action Research (PTK). The research was carried out in two cycles, each cycle consisting of planning, action, observation, and reflection. The subject of this research was carried out in class XII IPS 3 MAN 1 Grobogan, totaling 35 students. The data collection used in this research is qualitative and quantitative data. The results of this study indicate that the use of persuasive communication through Madrasah E-Learning conducted to students of class XII IPS 3 MAN 1 Grobogan, can improve student learning outcomes. This can be shown by the average test results of student learning in the first cycle of 77 with the total class completeness of 71.4%. Then the average value of student learning outcomes increased to 88 with the total class completeness of 91.4% in cycle II

At PT. Mitra Mandiri Transindo, in the process of recording the determination of heavy equipment leasing, is still done manually using note documents which can cause errors in the heavy equipment rental determination transaction. This has resulted in problems in making reports which can take longer. Accounting application for determining heavy equipment leases at PT. Mitra Mandiri Transindo uses the activity based costing method to make it easier for PT. Mitra Mandiri Trasindo in the data management process of determining the total heavy equipment rental and creating reports that are faster, more precise and accurate on a web-based basis. With the implementation of accounting applications for determining heavy equipment leases at PT. Mitra Mandiri Transindo using the web-based Activity Based Costing method also has the following benefits: (1) It can be seen what lease transactions and costs are needed quickly, precisely and accurately. (2) Producing appropriate reports that can be used as a basis for making decisions by the Director of PT. Mitra Mandiri Transindo.

Sinar Harapan store which is engaged in construction materials has regular customers who are outside the area, so a sales information system is needed to help customers buy and receive product information from the store. This web-based information system can help shop customers shop online without having to visit the store in person. The purpose of this research is to design and implement a web-based merchandise sales system at the Sinar Harapan Makassar store. Data obtained through field research, library research and interviews. The system design uses PHP as a programming language and MySQL as the database storage. The information system for selling goods is based on the Sinar Harapan Makassar Store based on the results of the implementation test with the user acceptance test getting an average weight of 36 with a percentage of 90% so this application is very suitable for use

Over time, the Riau Kepualaun Provincial Tax Management Office which lives in Batam City underwent a name change to become a Regional Tax and Retribution Management Agency for the Riau Islands Province (BP2RD). This study aims to design a dashboard that can assist Eschelon officials in monitoring the performance of the State Civil Apparatus (ASN) at the Regional Tax and Retribution Management Agency of the Riau Islands Province. Because there is no system that displays information related to the work done and completed by an ASN, a dashboard design is needed. Data on the dashboard system is obtained from ASN performance data consisting of activity grouping data, activity weights, monthly targets in one year, and distribution of incentives and employee income benefits based on the achievement of target weights. The modeling system used is the Unified Modeling Language (UML), with the use case, activity, sequence and class diagram stages. While the development of this research system uses the Macro Process method in Object Oriented Analysis Design (OOAD) with the stages of Requirements, Analysis and Design, Implementation and Testing. The dashboard is designed based on a website, using the PHP programming language and using MySQL as the database. Qualitative research techniques, by collecting data and information descriptively. The results of this study display a dashboard in the form of text consisting of the number of employees, targets, target achievement, target percentage, target employee income allowances, and employee income allowances obtained, as well as a dashboard in the form of a pie chart and bar chart for target and achievement percentages respectively. target, it is hoped that this dashboard can assist Eschelon Officials in assessing and monitoring the performance of the State civil apparatus.

Diskless server is a cluster computer network which uses SSH (Secure Shell) protocol to grant the client an access to the host's directory and modify it's content so that the client don't need a hardisk (Thin Client). One way to design a diskless server is by utilizing "Linux Terminal Server Project", an open source-based script for Linux. However, using Linux has it own drawback, such as it can't cross platform for running an aplication based on Windows system which are commonly used. This drawback can be overcomed by using a compatibility layer that converts a windows-based application's source code. The data which will be monitored is the compatibility layer implementation's result, and the throughput, packet loss, delay, and jitter. The result of measurement from those four parameters resulting in "Excellent" for throughput, "Perfect" for packet loss and delay, and "Good" for jitter.

Learning is a process of communication between students, teachers and teaching materials. The delivery of learning messages from teachers to students is currently still using teaching aids in the form of books. This makes students less interested and feel bored when absorbing lessons, so that it gives the effect of being lazy to learn. This study designed mobile based 2D animation as an interactive learning tool for learning materials for human organs based on mobile android. This study uses the waterfall method in conducting research which includes the stages of planning, analysis, design, implementation and testing. Based on the research results, this 2D animation learning media makes it easy for students to study material about human organs that cannot be seen directly. This animation has several elements such as text, audio, video and animated images so that it attracts students' attention to feel happy in learning compared to conventional ways

In their life, the people of Siwal Village cannot be separated from the use of oil. Moreover, the majority of Siwal Village residents work as food or fried food sellers on the roadside. Repeated use of cooking oil can have harmful effects on health. In addition, used cooking oil that can no longer be used is usually dumped in careless places and causes environmental pollution. Another problem in Siwal Village is the lack of skills of children due to the influence of gadgets. With these things in mind, training on how to process used cooking oil into an alternative material for making used used wax is one of the right solutions. Activities consist of a location survey, implementation, results and discussion. Implementation includes; 1) preparation 2) counseling 3) training 4) mentoring 5) evaluation 6) advanced stage training. All activities carried out online are able to improve children's skills and reduce environmental pollution due to used waste. Keywords: oil, used cooking, wax

This community service is in the form of delivering material exposure to the Implementation of 4C in the 21st Century Era in Integrative Thematic Learning to Teachers of SD Mojosongo III Surakarta. Community service by presenting teachers, school principals and in material presentation and interactive question and answer events to the level of mastery of SD Mojosongo III Surakarta teachers regarding the Implementation of 4C in the 21st Century Era in Integrative Thematic Learning for SD Mojosongo III Surakarta Teachers is intended to be able understand the essence of 4C in learning to support the smoothness of the learning process as well as theoretical clarity and a better understanding of learning, learning objects and learning situations and conditions in elementary schools. The delivery of this material to all teachers at SD Mojosongo III Surakarta, school principals and school supervisors totaling 25 teachers, both classroom and sports teachers, religion teachers and art teachers from parallel classes at the school. With the hope of teachers in the learning process in the classroom so that aspects of teacher knowledge and skills can further improve the abilities and professionalism of primary school teachers. Providing a scientific basis for elementary school teachers in understanding the essence of 4C Implementation in the 21st Century Era in Integrative Thematic Learning which consists of Communication, Collaboration, Critical Thinking and Creativity, and provide theoretical clarity and understanding better about learning, learning objects and learning situations and conditions in Primary Schools. The implementation will be held on Monday, July 15 2020 in the SD Mojosongo III Surakarta classroom with a 6 hour implementation time pattern, starting at 8.00 WIB until 15.00 WIB. The objectives of this community service are (1). Provide a scientific basis for elementary school teachers in understanding learning in the 21st Century Era in Integrative Thematic Learning (2). Provide theoretical clarity and better understanding of 4C communication, collaboration, critical thinking, creativity in learning in the 21st Century Era Keywords: 4C in the 21st century, communication, collaboration, critical thinking,

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

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

Penerapan EWS yang baik diharapkan akan terjadi penurunan mortalitas, penurunan angka kejadian code blue, peningkatan admisi HCU, penurunan admisi ICU, dan penurunan length of stay pasien. Tujuan dari penelitian ini adalah untuk mengetahui adanya hubungan penerapan sistem National Early Warning Score (NEWS) denganpenilaianmortalitas pasien di Intalasi Gawat Darurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado. Metode penelitian ini menggunakan Deskriptif Analitik dengan pendekatan Cross Sectional dimana variable independen dan dependen diteliti secara bersamaan. Sampel responden sebanyak 20 orang dengan menggunakan total sampling. Pengumpulan data menggunakan lembar observasi. Di analisa dengan uji statistic Chi Square. Hasil penelitian menunjukan ada penerapan sistem National Early Warning Score (NEWS) dengan penilaian mortalitas pasien di Intalasi GawatDarurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado dengan nilai ? < ? atau 0,031 < 0,05. Kesimpulan penelitian ini ada hubungan penerapan NEWS dengan penilaian mortalitas pasien di instalasi gawat darurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado. Saran penelitian ini diharapkan pihak Rumah Sakit dapat meningkatkan penerapan NEWS sehingga dapat meningkatkan mortalitas pasien.

Pondok Pesantren is a non-formal institution that is engaged in religious education. Pesantren is one of the places of education and preaching that is required to be able to provide information about Islam to the wider community. Easy access to information and communication, can be used to introduce pesantren to the public. Promotion using video profiles, brochures and banners has not been able to provide as much information as possible to the public, causing the pesantren to be less well known to the public. This research, in general, aims to promote and provide the widest possible information about Pondok Pesantren Addainuriyah 2 and its activities to the public through the website. In particular, it makes it easy for the public to access information and communicate intensively with administrators of the Addainuriyah 2 Semarang Islamic boarding school. The research method in this study is based on the suitability and type of research, using the Research and Development (R&D) method. R&D in education is often called research-based development. As a result of this research, the implementation of the website as a media of promotion and information in the Addainuriyah 2 Semarang Islamic boarding school, can provide a lot of information to the public, and as a means of communication between the general public and administrators of Pondok Pesantren Addainuriyah 2 Semarang.

This study generally aims to design an information system that can handle problems in putting and sorting goods into warehouses at CV. Sekar Intan KIC Gatsu, Semarang. In terms of using the Information System, CV. Sekar Intan KIC Gatsu, Semarang. In the transfer and sort of goods in the warehouse still using a manual system when the implementation, warehouse employees must take and place the goods to the warehouse that has been determined each - each type of item, so employees must calculate the number of items when the goods take place, here various problems occur, because it requires some HR to manage the warehouse performance process at CV. Sekar Intan. To support the research, researchers used Research and Development (R & D) research methods through the microcontroller-based moving robot design simulation design stages that have been tested by experts declared valid with Valid validity levels and final product development design simulation prototypes carried out. goods transfer robot uses Arduino IDE development software that is integrated with Arduino Mega 2560, 6 pin line sensor, dc motor, motor driver, servo motor, motor driver, lcd, and has been tested in the field by General Adv. Administration and HRD as users / users and stated to be very effective. Based on the results of the research and discussion, it can be concluded that the robot design system developed can overcome the problems in the old system on the CV. Sekar Intan KIC Gatsu Semarang, so as to produce a system that can facilitate work processes and parking processes for employees to be more effective and efficient.

The transformation of objects in computer graphics is very closely related to the factor of scale and rotation. Both are often a challenge in the introduction of objects through numerical features in digital images. Feature processing techniques that can overcome these problems such as Distance - Angle signature that is invariant to the scale and rotation factor. From the results of experiments conducted on 5 types of geometric shape images which amounted to 15 data with scale and rotation factors obtained the results that the Angle Signature can be applied well on all data. Inequality in the signature plot images obtained is due to the lighting conditions and background objects that are not uniform, which occurs in the image of a circle for all three types.

Online seminars have many benefits in various fields of science. Information about workshops online, registration, and other activities so that it can help users get information. During the pandemic, COVID-19 had a strategic role in providing information related to the development of science and insight. The right application will provide optimal data and information to all users. The online seminar application is designed with a User-centered design to obtain user-friendly information and usability. The results of the study showed that the online seminar application that was designed had good usability and was acceptable to users. usability testing concluded that an acceptable application with a value of 82.40% and block box testing received the designed menu.

Gamerground is a computer shop engaged in the sale of laptops, computers, spare parts, accessories supporting and providing repair services. The marketing process is less than optimal because it only sells by phone or social media. There are some problems that occur between them : 1. Stock management is not optimal because of frequent discrepancies between stock records with the amount of goods available so often consumers feel disappointed with the services provided, 2. The issue of uploaded ad duration in uploaded social media will alternate from one product content display to another in a relatively short period of time, 3. The absence of management of consumer sales transactions thus requiring recording of repeated transactions, 4. The decline in sales turnover in recent months, 5. The management of customer or consumer data is less noticed. Based on these problems, this study aims to design a web-based online sales information system mobile on gamerground. This research uses the development of SDLC waterfall model system which consists of planning, analysis, design, implementation and maintenance. Using PHP and MySQL Server programming language as database. The results of research in the form of Online Sales Information System Web-Based Mobile that can facilitate consumers to view products, make reservations for consumers and management for the admin. This information system is equipped with product management features, order data management, customer data management, preparing order reports and payment confirmation. So that this information system can provide convenience both consumer and admin on gamerground.

AbstractPartners in the Community Partnership Program activities are Pande Besi PRASOJO located in Nangsri Kidul RT 2 / IV Nangsri Kebakkramat Karanganyar and Pande Besi MANDIRI located at  Dondong RT 2/IX Klumprit Mojolaban Sukoharjo. The two partners are traditional blacksmiths. The problems faced by the two partners are relatively the same, namely: 1) traditional / conventional production processes; 2) do not apply the principles of Occupational Health & Safety. Solutions that will be carried out from this activity are: 1) production of blower and grinding tools; 2) the use of personal protective equipment (PPE). The method that will be carried out to realize the objectives of the PKM implementation program is through: 1) Procurement of electric blowers and grinders for both partners; 2) Increased knowledge and training in the use of personal protective equipment (PPE). In this method both partner SMEs are involved in each activity starting from problem identification, action analysis, action planning and implementation of activities. Through this method, the identified problems and actions to be taken are bottom up proposals. So that every action that will be carried out is right on target and is able to realize the objectives to be achieved maximally. The results of the Community Partnership Program activities were Pande Besi PRASOJO and Pande Besi MANDIRI succeeded in increasing the quantity and quality of products through the procurement of blower and grinding tools. Both partners have also implemented occupational health and safety principles through increased knowledge and use of PPE.

In village development, the availability of accurate village profile data has an impact on its consistency policy direction.  However, there are some problems that are encountered to be able to update it including the quality of human resources, finance and infrastructure. Therefore, Community Service Program (PKM) activity is intended to provide knowledge about the importance of updating data in planning village development and helping the government update profile data and potential of their villages. The method used is training in updating basic data based on family data which is carried out by providing material and its implementation in the field. Community Service Program can be carried out according to the planned schedule, especially in the provision of training materials. Meanwhile, implementation of material in the training could not be carried out because it was constrained because lack of information technology. However, in general the Community Service Program in Neglasari Village was going well, marked by an increasing participant knowledge and an acceleration of online data updating assisted by students who were doing Community Service Program. Indirectly, this achievement at the same time show that the obstacles faced by Neglasari Village were not only on its human resources but rather on aspects of financial support and infrastructure. The actual presence from the government is needed to support the updating of the profile and potential data of this village because it is not only the village institution that requires it, but rather the central and regional governments.

This study aims to produce an Islamic learning module integrated with reproductive system material that has valid, practical and effective criteria so that the module can be used in learning and can improve student learning outcomes. This research uses the Research & Development method and is developed using the ADDIE model with Analyze stages, namely requirements analysis, Design which is the design / draft module, Development which is product development based on material validation, design validation, Islamic validation, small-scale trials, module revisions, Implementation ie the application of modules in large-scale trials of experimental classes (learning using modules), Evaluate is the final module. The results of this study indicate that the modules developed are suitable for use in learning science reproductive system material obtained from the validity value of the material experts obtained from the value of 86.03% with valid criteria, design experts 82.44% valid, Islamic experts 85.52% valid. The practicality of using modules was obtained from observations of learning accomplishments of 98.65% with very successful criteria and the questionnaire responses of students showed a value with a percentage of 91.47% with the practical module category used. The effectiveness of the use of modules is obtained from an increase in student learning outcomes with N-Gain of 0.82 in the high category compared to the control class of an N-Gain value of 0.29 with a low category. Thus, the learning modules developed are valid, practical, and effective for use in learning.Keywords: Development; Module; Islamic integration