The purpose of the article is to create a mathematical reasoning modeling framework through working on high order thinking questions for elementary school students. The modeling cycle (formulating, applying, interpreting, and evaluating) is a central aspect of the conception of mathematical reasoning for students for the sake of mathematical literacy. Formulating is an individual's ability to recognize and identify opportunities to use mathematics and then provide a mathematical structure for problems presented in several contextual forms. Applying is an individual's ability to apply concepts, facts, procedures, and mathematical reasoning to solve mathematically formulated problems in order to obtain mathematical conclusions. Interpreting and evaluating (interpret and evaluate) is the individual's ability to reflect on mathematical solutions, results or conclusions and interpret them into the context of real life problems. This is a literature study, the data was collecting using literature studies on scientific journal articles and news about mathematical reasoning, high order thinking, and numeracy. The modeling cycle is recommended for teaching mathematics in elementary school through series of problem solving stages in questions with higher order thinking skill concept.

Penelitian untuk mengetahui pengaruh konsentrasi gula dan CMC pada selai timun suri, terhadap karakteristik sifat fisikokimia dan organoleptik selai timun suri yang dihasilkan.Mengetahui    perlakuan terbaik pada selai timun suri dengan konsentrasi gula dan CMC yang berbeda.Penelitian ini menggunakan rancangan acak kelompok (RAK) pola faktorial, dengan faktor A (konsentrasi gula) dengan 3 level (30%, 35%, 40%) dan faktor B (CMC) dengan2 level (0,5% dan 0,75%). dan diulang 3 kali. Bahan yang digunakan adalah timun suri, gula,CMC dan asam sitrat. Variabel yang diamati adalah kadar air, pH, serat kasar viskositas, daya oles dan uji organoleptik (daya oles dan kesukaan).Berdasarkan analisis sidik ragam (ANOVA) menunjukan bahwa konsentrasi gula dan CMC berpengaruh terhadap kadar air, serat kasar, viskositas, daya oles serta uji organoleptik dayaoles, tidak berpengaruh terhadap kesukaan. Perbedaan pengaruh perlakuan tidak disebabkan oleh  adanya   interaksi  tetapi  karena   pengaruh  faktor   A   (konsentrasi  gula)   atau  faktor  B (konsentrasi CMC).Perlakuan yang terbaik adalah A3B1 yaitu selai pada  konsentrasi gula 40% dan CMC  0,5% menghasilkan selai timun suri dengan kadar air 18,53%, pH, 3,40% serat kasar 4,40%, viskositas 57,50 cP, daya oles 1,87mJ, serta skor mutu hedonik daya oles 3,33 (mudah dioleskan) dan kesukaan 3,73 (suka sangat suka).

Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris bahwa Return On Asset, Return On Equity, dan Earning Per Sheare berpengaruh signifikan terhadap harga saham pada perusahaan telekomuniksi yang terdaftar di BEI pada tahun 2013-2020. Data yang digunakan berupa laporan keuangan tahunan Perusahaan Telekomunikasi yang dijadikan sampel dalam penelitian dengan periode waktu tahunan serta data statistic mengenai indikator ekonomi. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh 4 perusahaan. Jenis data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah regresi linear berganda yaitu, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial variabel Return On Asset berpengaruh negatif dan tidak. Variabel Return On Equity berpengaruh Positif dan signifikan. Earning Per Share berpengaruh Positif dan. Secara simultan Return On Asset, Return On Equity dan Earning Per Share berpengaruh positif dan signifikan terhadap harga saham.  Kata Kunci : Harga saham, Return On Asset, Return On Equity, dan Earning Per Share

The presence of ojek-online in Banyumas Regency turned out to be able to provide satisfaction for its customers, especially in Banyumas Regency. many as ojek-online in the Banyumas Regency and surrounding areas so that very many unemployed and already working residents are now working as ojek-online because in addition to the benefits achieved, it also has its own charm. Although it has received criticism from both the government and conventional ojek, slowly the existence of ojek-online can now be received positively by the wider community in Indonesia, especially in Banyumas Regency, because in addition to the easy ordering method, it also saves time, costs and energy.
The presence of ojek-online turns out to be very helpful for public transportation, especially in certain rural areas where no transportation is available or transportation is available but time is limited, so the presence of ojek-online brings fresh air and bright hope in increasing population mobility in remote areas that are difficult and expensive to transport.
 

The Research that entitled “The Influence of Interest Rate and Earnings Percapita To Saving In Banyumas Regency”. Data that used are secondary data : interest rate of deposit at public bank, GDRB according to Constant price in Banyumas Regency, sum up resident in Banyumas Regency, saving of Banyumas sociedy, period of year time are 2016-2021 aims to 1) partial analyzing the influence of interest rate an earning per capita to saving in Banyumas Regency (2) knowing the most factor effects to saving in Banyumas Regency.
The Result of analyzing during period 2016-2021 shows :

Saving mean in Banyumas Regency during the research period are Rp. 1.634,683 milliar, the mean of interest rate are 19,50%. The mean of Earnings percapita during the research period are Rp. 1.498.677,- its better than minimum regional wage, it’s mentioned indicate that the good enough society Banyumas earnings.
The correlation coefficient show that the variable of interest rate has a strong relation with saving, its mentioned of 0,596, The correlation coefficient of earnings percapita with saving are 0,943. It’s mean that retation of variable of earnings percapita has the strong relation with saving.
Partial effects from independent variable show that interest rate and earnings percapita have a significant effect. Earnings percapita is a most effect to saving its show by significance of alpha 0,000 and t value is 6,951 its above of t tables 2,18 interest rate has t value 3,238 with the significance of alpha 0,017.
Simultan effects show that independent variable (interest rate and earnings percapita) have an effect to saving with significance of alpha 5%, it’s mentioned proved with the F value 40,259 bigger than F tables 3,86 and with significances of alpha 0,000.
Based on elasticity of earnings percapita have a biggest effect to saving with the value 1,314.

Therefore, government of Banyumas Regency suggested to make-up of earnings percapita so that saving in Banyumas Regency can increase.

<p><em>This study aims to determine the factors that influence the success of Micro, Small and Medium Enterprises (MSMEs) in the culinary field. Financial statements are one component of accounting information that can describe the performance of the company and can help in making decisions. MSME actors need accounting information to face intense competition. The sample of this research is SMEs in the culinary field in Umbulharjo District, Yogyakarta City, Special Region of Yogyakarta. The sampling technique of this study used purposive sampling, with the criteria of SMEs that had applied simple accounting information. Data was obtained by distributing questionnaires. Respondents in this study amounted to 60 respondents who were dominated by men 37 respondents, and 23 were female. Respondents in this study were dominated by respondents who had a Strata I (S-1) education level, namely 35 respondents. Respondents who have a high school education level 20 respondents, while a junior high education level as 5 respondents. The data analysis technique used multiple linear regression analysis with the help of the SPSS program. This study obtained the results that the success of MSMEs is influenced by the use of financial statements, decision making, determining the cost of goods and determining the selling price. Meanwhile, effective planning has no effect on the success of MSMEs.</em></p><p><span lang="EN-US">Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi keberhasilan usaha mikro kecil dan menengah (UMKM) di bidang kuliner. Laporan keuangan merupakan salah satu komponen informasi akuntansi yang dapat menggambarkan keadaan perusahaan. Sehingga, laporan keuangan sangat berguna untuk menilai kinerja usaha dan dapat membantu dalam mengatasi permasalahan. Pelaku UMKM perlu informasi akuntansi guna menghadapi persaingan yang ketat. Sampel penelitian ini adalah pelaku UMKM di bidang kuliner yang ada di Kecamatan Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta. Teknik pengambilan sampel penelitian ini menggunakan <em>purposive sampling</em>, dengan kriteria UMKM yang sudah menerapkan informasi akuntansi sederhana. Data diperoleh dengan melakukan menyebarkan kuesioner. Responden penelitian ini berjumlah 60 yang terdiri dari 37 laki-laki dan 23 responden perempuan. Responden yang memiliki tingkat pendidikan Strata I (S-1) ada 35. Responden Sekolah Menengah Atas 20 responden, sedangkan Sekolah Menengah Pertama 5 responden. Teknik analisis data penelitian ini menggunakan analisis regresi linear berganda dengan bantuan alat SPSS. Hasil penelitian menunjukkan bahwa keberhasilan UMKM dipengaruhi oleh penggunaan laporan keuangan, pengambilan keputusan, penentuan harga pokok dan penentuan harga jual. Sedangkan, perencanaan yang efektif tidak berpengaruh terhadap keberhasilan UMKM.</span></p>

<p><em>This study aimed to determine the effect of the Employee Work Engagement variable as a mediating variable between Perceived Organizational Support and Work-Life Balance. This type of quantitative descriptive research with Structural Equation Modeling as a data processing approach. The sampling technique is purposive sampling. They collected data by distributing questionnaires to 200 security unit employees working at State and Private Universities in Semarang City. The results showed a significant positive effect between the variables perceived organisational support, employee work engagement and work-life balance. The significant positive effect of the relationship between the three variables indicates that the employee work engagement variable can mediate the relationship between Perceived Organizational Support and Work-Life Balance. The triadic process between organisational support, work involvement and work-life balance is an implementation of social exchange theory. Employees give their time, energy, thoughts and enthusiasm for the organisation's benefit. Organisations provide remuneration in the form of compensation and welfare for the persistence of employee work for the advancement of the organisation. It gives a sense of satisfaction and happiness and can be used for yourself and your family.</em></p><p>  </p><p>Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel <em>Employee Work Engagement</em> sebagai variabel mediasi antara <em>Perceived Organizational Support</em> dan <em>Work-life Balance</em>. Jenis penelitian deskriptif kuantitatif dengan <em>Structural Equation Modeling</em> sebagai pendekatan pengolahan data. Teknik pengambilan sampel adalah <em>purposive sampling</em>. Metode pengumpulan data dengan menyebarkan kuesioner kepada 200 pegawai satpam yang bekerja di Perguruan Tinggi Negeri dan Swasta di Kota Semarang. Hasil menunjukkan ada pengaruh positif signifikan antara variabel persepsi dukungan organisasi<em>, employee work engagement</em> dan <em>work-life balance</em>. Pengaruh positif signifikan pada hubungan ketiga variabel tersebut menunjukkan bahwa variabel <em>employee work engagement</em> mampu memediasi hubungan <em>Perceived Organizational Support</em> dan <em>Work-life Balance</em>. Proses triadik antara dukungan organisasi, keterlibatan kerja dan keseimbangan kehidupan kerja merupakan implementasi dari teori pertukaran sosial. Karyawan memberikan waktu, tenaga, pikiran dan semangat untuk kepentingan organisasi. Organisasi memberikan remunerasi berupa kompensasi dan kesejahteraan pada karyawan serta memberikan rasa kepuasan dan kebahagiaan yang dapat digunakan untuk diri sendiri dan keluarga.</p>

Penelitian ini bertujuan untuk mengkaji dan menganalisis penerapan business judgment rule dalam perkara tindak pidana korupsi Karen Agustiawan. Penelitian ini bersifat deskriptif dengan jenis yuridis normatif. Pendekatan yang digunakan adalah pendekatan peraturan perundang-undangan (statute approach) dan pendekatan kasus (case approach) dengan menggunakan data sekunder yang dianalisis secara kualitatif. Hasil penelitian ini menunjukkan penerapan doktrin business judgment rule dalam perkara tindak pidana korupsi Karen Agustiawan terjadi pada tingkat pemeriksaan di Mahkamah Agung (judex juris). Dalam pertimbangannya, apa yang dilakukan oleh Karen Agustiawan tidak keluar dari ranah business judgment rule, ditandai dengan tidak adanya kecurangan (fraud), benturan kepentingan (conflict of interest), perbuatan melawan hukum, dan kesalahan yang disengaja.  This study aims to examine and analyze the application of the business judgment rule in the corruption case of Karen Agustiawan. This research is descriptive with normative juridical type. The approach used is the approach laws and regulations (statute approach) and case approach using secondary data which was analyzed qualitatively. The results of this study show the application of the business judgment rule doctrine in the corruption case of Karen Agustiawan occurred at the examination level at the Supreme Court (judex juris). In her judgment, what Karen Agustiawan did was not outside the realm of the business judgment rule, marked by the absence of fraud, conflict of interest, unlawful acts, and intentional mistakes.  

Entering an increasingly advanced era, the role of information technology is very important in various sectors. Currently, many business people have used information technology as a system in an agency or company. CV. Untung Maju Bersama is a company engaged in the sale of snacks and basic necessities. In its journey, the system used is still using a manual system. To maximize the sales system, therefore an analysis of the sales system design was made using the prototyping method to help improve the existing system. The system used on this website has three users, namely admin, sales, and delivery who have different access rights and have different tasks according to their respective job descriptions. In the analysis of this information system design, a prototyping method is used where the design made must be in accordance with the system to be built. Several features will be added in this proposed design system which did not exist in the previous system, namely the addition of an item tracking feature. This feature allows customers to see how far their orders have been processed. It is hoped that the design of this system can help CV. Untung Maju Bersama in maximizing sales and data management. 
Keywords: information systems, order systems, tracking systems, prototyping

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.