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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.  

Indonesia is an agricultural country that has great potential for the development of tropical fruits, horticultural crops and vegetables. Vegetables are important foods that are needed by the body because they contain nutrients needed by the body. However, some sweet potatoes that contain nutrients have not been adequately studied and utilized, including sweet potato (Ipomoea batatas L) from the Convulvulaceae family (Suparman, 2007). Sweet potato plants (Ipomoea batatas L) from 1968 until now have been widely produced, even Indonesia was the fourth largest country that produced sweet potato plants.The objectives of this study were: 1) Knowing the process of making purple sweet potato Gel candy; 2) Knowing consumer acceptance of purple sweet potato Gel candy products; 3) Knowing the nutritional content of purple sweet potato Gel candy. The methods used in this research include literary, documentation, experimental, organoleptic, hedonic and nutritional content methods. The resulting data is then processed and evaluated and then presented in tables and diagrams with in-depth explanations.The results showed that the best formula composition is found in code 472 The characteristics of the purple sweet potato gel candy produced are sweet and sour taste, candy aroma, solid chewy texture, light purple color. The panelists' acceptance of the making of purple sweet potato gel candy through the hedonic test results showed that the most favored by the Panelists were the product code 472 with a composition of 60 grams of sweet potato, 75 grams of gelatin, 75 grams of sugar, 1 gram of himalaya salt.

Diabetes Mellitus is a group of chronic metabolic disorders due to abnormal metabolism of carbohydrates, fats, and proteins, characterized by hyperglycemia which is results in long-term microvascular, macrovascular and neuropathic complications. Oral antidiabetic therapy is the main pharmacological therapy to treat type II diabetes mellitus. This therapy can be oral antidiabetic therapy. Thus, to find out the effectiveness of either combination or single of antidiabetics on diabetes mellitus patients, researchers conducted a studies of inpatients at RSUD Madiun. This study included as non-experimental observational study with a cross-sectional study design at RSUD Madiun. Data were collected from Medical Records in October 2018. The sampling method that used in this study was non probability with purposive sampling technique, so there are 58 patients as a total sample. The results showed that the effectiveness of controlling blood sugar levels when using an effective single ADO was Metformin, because Metfomin was able to reduce blood sugar levels with an average length of stay of 6.17 and the effectiveness of controlling blood sugar levels when using an effective combination of ADO was Metformin and acarbosa, because Metfomin and acarbosa are able to reduce blood sugar  average length of stay 7 days inpatient.

Competition in the business world is increasingly diverse, encouraging companies to compete in competing markets and consumers. This is what happened to the Takoto UMKM. This study aims to determine the marketing strategies used by UMKM Takoto to increase sales. This type of research is conducted using descriptive qualitative methods in the form of case studies on the Takoto UMKM business. This study aims: (1) to study the marketing strategy (marketing mix) of products at UMKM Takoto. (2) provide alternative marketing suggestions for UMKM Takoto products. The conclusions of this study are: (1) the product is considered good by consumers and already has 5 elements of product strategy such as product attributes, brand, packaging, and labels, but the product does not last long because it uses ingredients that do not contain preservatives; (2) the pricing strategy is oriented towards production costs so that in the future it can be considered for pricing by looking at the prices of competitors' products; (3) the promotion strategy of Takoto's UMKM pastries is still limited because it uses more personal selling rather than intense promotion through advertising; (4) Takoto's UMKM pastry products are marketed directly to consumers and through retailers, however the dominant marketing is direct to consumers so that the bargaining position is stronger because it does not depend on retailers.

SD Mardi Rahayu 01 Ungaran is an elementary school. The learning process still uses conventional methods which make students less enthusiastic in participating in learning and tend to get bored with the material presented. The purpose of this research is to develop interactive Javanese script learning media based on multimedia. The development method in this study uses the Research and Development method. Multimedia-based interactive Javanese script learning media is an alternative in the learning process. Based on the results of the validation, the learning media got a feasibility percentage of 92.5% from internal validator, 90% from external validator, and 81% from the results of user trials, so it can be concluded that the learning media developed was categorized as very feasible to use.

Kecelakaan dalam perjalanan, merupakan sesuatu yang sangat tidak diharapkan, akan tetapi apabila terjadi, kita tidak mampu menghindarkannya. Demikian juga dengan kecelakaan kereta api. Oleh karena itu perlu untuk diteliti, apabila terjadi kecelakaan kereta api, apakah PT KAI Indonesia, dalam hal ini wilayah Daop 4 Semarang, sudah melaksanakan kewajibannya. Penelitian ini bertujuan untuk membahas permasalahan Perlindungan Penumpang Terkait Kecelakaan Kereta Api Indonesia di Daerah Operasi 4 Semarang. Metode penelitian yang digunakan adalah Yuridis Normatif, dengan spesifikasi penelitian bersifat Deskriptif. Perolehan data menggunakan Data Sekunder melalui studi kepustakaan dan Teknik wawancara sebagai pelengkap dari data sekunder yang kemudian dianalisa menggunakan Metode diskriptif kualitatif. Hasil penelitian menunjukan bahwa PT. Kereta Api Indonesia Daerah Operasi 4 Semarang telah melaksnakan tanggung jawb dan kewajibannya sesuai dengan Pasal 87, Pasal 157, Pasal 167    Undang-Undang No  23 Tahun 2007  Tentang Perkeretaapian, yaitu melakukan evakuasi secepatnya, membewa ke rumah sakit terdekat, memberikan santunan dengan besaran fariasi antara Rp 500 ribu s/d Rp 50 juta. Bagi penumpang, dapat juga melakukan upaya hukum yaitu dengan cara musyawarah, konsiliasi,mediasi,dan arbitrase, walaupun dalam kenyataannya yang dilakuan adalah mengajukan gugatan gugatan kelompok (class action). Kendala PT. Kereta  Api  Indonesia  Daerah  Operasi  4  Semarang adalah masih banyaknya penumpang yang belum memahami cara klaim santunan Jasa Raharja bagi korban kecelakaan. Kendala lain adalah kurang lengkapnya persyaratan pengajuan  santunan  PT.  Jasa Raharja yang diajukan oleh penumpang.   Kata kunci : PT Kereta Api Indonesia, Kecelakaan, Tanggung Jawab

Tujuan penelitian ini adalah untuk mengetahui Perlindungan konsumen yang menggunakan kosmetik yang tidak terdaftar izin edarnya di BPOM, akibat hukum bagi pelaku usaha kosmetik yang tidak mendaftarkan izin edar produknya ke-BPOM dan solusinya. Metode penelitian yang digunakan Yuridis Normatif, dengan spesifikasi penelitian bersifat Deskriptif Analitis. Perolehan data menggunakan Data Sekunder melalui studi kepustakaan dan Teknik wawancara sebagai pelengkap dari data sekunder yang kemudian dianalisa menggunakan Metode diskriptif kualitatif. Dari hasil penelitian, diperoleh simpulan bahwa akibat hukum bagi pelaku usaha kosmetik yang tidak mendaftarkan izin edar produknya ke-BPOM yaitu sanksi administratif dan sanksi pidana sesuai dengan Pasal 45, pasal 60 dan 62 Undang- Undang Perlindungan Konsumen Nomor 8 Tahun 1999, Pasal 47 Ayat (2) Peraturan Badan Pengawas Obat Dan Makanan Nomor 12 Tahun 2020, Pasal 20 Peraturan Menteri Kesehatan Nomor 1175/Menkes/Per/XII/2010 Tentang Notifikasi Kosmetik, Pasal 98, 106, 196 dan 197, UUNomor 36Tahun 2009 Tentang Kesehatan. Solusi dari masalah tersebut adalah bahwa pelaku usaha sebelum mengedarkan produk kosmetik yang dihasilkannya diwajibkan untuk mendaftarkan terlebih dahulu produknya ke- BPOM, agar tidak terjadi komplain, gugatan bahkan sanksi pidana.   Kata Kunci: Perlindungan Konsumen, Kosmetik, Izin edar, BPOM

This research produces Artificial Fiber Spinning Learning Media that applies Augmented Reality (AR) for Class XI Students of TPSB SMK Texmaco Semarang as a learning aid. so that it can be used as a modern, effective, and interactive learning medium. This application was made with the aim of completing the limitations of depicting objects in existing learning media, helping students to more easily learn the material, improving student learning outcomes, and increasing the variety of media in learning. This study uses the Research and Development (RnD) method, using 6 out of 10 research stages, namely potentials and problems, data collection, product design, design validation, design improvement and product testing. The final result of making this learning media is an application in the format android application, used on every android-based mobile phone. The validity value of the media expert obtained a value of 3.2 which was declared feasible, the results of the material expert validation test obtained a value of 3.6 which was declared very feasible, and was able to increase the average value of the artificial fiber spinning subject class XI TPSB SMK Texmaco Semarang which Initially 61.5% with 17 students who had not reached the KKM to 80.5% with 4 students who had not reached the KKM.

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

Tujuan dilaksanakannya penelitian ini adalah untuk menganalisis konsep kampus merdeka dalam perspektif pendidikan kewarganegaraan, khususnya pada dimensi kurikuler dan sosio-kultural. Penelitian ini dilakukan melalui pendekatan kualitatif dengan metode studi literatur. Proses analisis data dalam penelitian ini meliputi reduksi data, display data, verifikasi serta penarikan kesimpulan. Hasil peneltian yang didapatkan, adalah: 1) bentuk pembelajaran dalam konsep kampus merdeka, yang berfokus pada pertukaran pelajar, asistensi mengajar pada satuan pendidikan, dan penelitian memiliki relevansi dengan kajian dan tujuan Pendidikan Kewarganegaraan, dimensi kurikuler, kecuali program magang perlu dianalisis dan direfleksikan secara komprehensif relevansinya dengan tujuan filosofis pendidikan nasional, atau diberikan indikator yang jelas, agar tidak menjadi bentuk liberalisasi pendidikan di Indonesia, secara praktik, 2) bentuk pembelajaran dalam konsep kampus merdeka, yang berfokus pada kegiatan wirausaha, proyek kemanusiaan, proyek independen, dan KKN tematik atau membangun desa, memiliki relevansi dengan kajian dan tujuan Pendidikan Kewarganegaraan dimensi sosio-kultural.

The mindset as a Job Seeker and not as a Job Creature after completing college is a problem that must be solved by all parties, both the government, educational institutions, the business world, and the community. One of them is planning a business as an individual business career choice in the future after graduating from college. This study aims to map the intentions of students majoring in Islamic Economics at STAI Denpasar in entrepreneurship so that its development can be accepted in society. The population in this study were STAI Denpasar students. The research was conducted using qualitative techniques, with the purposive sampling method as a sampling method. The results of the research are STAI Denpasar students have negative intentions in starting a business. Negative means that there are still many students who think that it is very difficult to open their own business. To become successful entrepreneurs, intentions must also be supported by concrete actions, the real actions they take are sure to start a business, learn from entrepreneurs who have been successful and dare to start a business with existing limitations.

Indonesia is a country that has projections in 2020 of e-commerce market growth that will continue to grow to reach US $ 20 billion. Therefore, the number of e-commerce sites that have sprung up in Indonesia with the aim of finding as many customers as possible. Blibli.com and JD.ID are examples of many e-commerce in the Indonesian market. E-commerce is one of the creative industries that is approved with the main weapons that rely on creativity and the support they have to utilize more resources. Therefore, this study was conducted to analyze the creative e-commerce industry with a comparative descriptive method to find the differences and streghts of each e-commerce.   Key word: Creative Industries, E-commerce, Comparative Descriptive

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

This study aims to examine and find out how the influence of profitability and company growth on the firm value with capital structure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using an analysis unit of manufacturing companies. This sampling method uses a purposive sampling method that is 255 companies with a research period in 2016-2018. The relationship or influence on these variables is explained by using the multiple regression analysis method. The results showed that profitability had a positive and significant effect on firm value, company growth had a negative and significant effect on firm value, capital structure was able to moderate the effect of profitability on firm value, capital structure was able to moderate the effect of company growth on firm value.  Keywords:  profitability, company growth, capital structure, firm value

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

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.

The textile and textile products (TPT) industry in Indonesia still has a lot of problems, one of which is the problem of raw materials which are considered to be unable to compete with the same material from importation sources. This requires the company continue to strive to increase productivity and cost efficiency to mitigate the increase in prices of raw materials charged to consumers. One effort that can be done by the company is to improve the efficiency of the cost of raw material inventory. The company must be able to plan and control the company's raw material inventory to support the effectiveness of its raw material costs. By having good planning and control, the company will avoid the problem of excess and lack of raw material inventory in carrying out production activities. This study aims to determine the application of the Justintime system at PT Bintang Baru Sentosa in increasing the efficiency of the company's raw material inventory costs. The type of research is quantitative qualitative research with a case study approach. Data sources obtained from primary data and secondary data. The methods used in this study include: interviews, observation, and documentation studies.The results of the study show that using Justintime in controlling raw material inventories has cost efficiencies of Rp18.418.185,- for 75/72 F DTY and 150/48 F DTY with a cost efficiency level of 75%.  Keyword:Raw Materials, Inventories, Just.intime (JIT), Cost Efficiency

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

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

Penelitian ini berjudul Implementasi Kedisiplinan Karyawan Dalam Peningkatan Kinerja di PT Delta Dunia Sandang Tekstil Demak, Tujuan penelitian ini adalah untuk mengetahui Implementasi Kedisiplinan Karyawan dalam peningkatan Kinerja. Faktor-faktor pendukung Kedisiplinan Kerja Karyawan dan Faktor- Faktor Penghambat Kedisiplinan Kerja Karyawan di PT. Delta Dunia Sandang Tekstil Demak.  Jenis Penelitian ini adalah Deskriptif Kualitatif. Teknik pengumpulan data yang digunakan adalah metode angket( kuesioner), observasi, wawancara dan studi pustaka. Sedangkan metode analisisdata yang digunakan adalah metode analisis deskriptif, kualitatif dengan angkaprosentase. Berdasarkan penelitian yang diuraikan dalam Tugas Akhir ini dapat ditarik kesimpulan bahwa disiplin kerja karyawan di PT Delta Dunia Sandang Tekstil Demak dilaksanakan dengan menetapkan peraturan, kewajiban dan larangan. Pelaksanaan disiplin kerja pegawai di PT Delta Dunia Sandang Tekstil Demak juga menerapkan sistem keadilan dengan cara memberikan penghargaan (reward) dan hukuman (punishment), dan melalui pendekatan progresif. Faktor-faktor yang menjadi pendukung kedisiplinan kerja di PT Delta Dunia Sandang Tekstil Demak adalah kepemimpinan, balas jasa / penghargaan, motivasi kerja dan sanksi. Dalam hal ini sanksi menjadi faktor pendukung yang sangat berpengaruh. Faktor penghambat kedisiplinan dalam PT Delta Dunia Sandang Tekstil Demak adalah faktor lingkungan. Berdasarkan hasil analisis deskriptif kualitatif dengan angka prosentase menunjukkan bahwa disiplin kerja pegawai di PT Delta Dunia Sandang Tekstil Demak dilaksnakan dengan sangat baik. Hal ini terlihat dengan hasil penghitungan angket. Sebagai penutup penulis mengungkapkan saran agar pelaksanaan disipli kerja pegawai di PT Delta Dunia Sandang Tekstil Demak semakin ditingkatkan.