This study aims to examine the effect of IFRS adoption on earnings management. Since 2012 Indonesia has adopted IFRS which is an internationally accepted high quality financial reporting standard. One of the characteristics of the quality of financial statements is the low level of earnings management. The population in this study are manufacturing companies listed on the Stock Exchange, with a sample of 115 companies before the adoption of IFRS and 115 companies after the adoption of IFRS. The results showed that there was no effect of IFRS adoption on earnings management practices.

Penggunaan Motion Graphic (MG) tidak hanya dugunakan sebagai sarana media seni, namun perkembanganya MG dapat dimanfaatakan di berbagai bidang. Baik bidang pendidikan, periklanan, hukum dan sebagainya. Pemanfaatan MG dalam proses pembelajaran dapat digunakan sebagai media pembelajaran, melalui MG diharapkan pengguna dapat memahami materi pembelajaran dengan baik. Animasi menjadi bagian yang  terpenting dalam pembuatan MG, Salah satu metode untuk menghemat waktu rendering dengan mengurangi detail gerakan, hal ini akan sedikit mempeharuhi hasil akhir animasi. Selain mengurangi kompleksitas gerakan terdapat metode lain untuk menghemat waktu render, yaitu menggunakan pemrograman komputer. Salah satu pemrograman komputer yang dapat digunakan untuk membuat animasi adalah dengan memanfaatkan Scalable Vector Graphic (SVG), SVG menggunakan bahasa markup yang berjalan pada browser. Hal ini memungkinkan dapat meminimalkan waktu render tanpa mengurangi kualitas hasil render, dan dapat membuat animasi dengan presisi nilai yang sesuai dengan kenyataannya. Tujuan dari penelitian ini adalah apakah terdapat perbedaan kinerja browser pada pemanfaatan animasi SVG dengan perbedaan atribut durasi dalam perbedaan garakan. Hasil dari perbandingan kinerja browser pada pemanfaatan animasi SVG dengan menambah atribut durasi dan perbedaan garakan. Hasil dari Perbandingan Kinerja Browser pada Pemanfaatan Animasi SVG (Scalable Vector Graphic) adalah bahwa Perbandingan Kinerja Browser Pada Pemanfaatan Animasi SVG (Scalable Vector Graphic), bahwa tidak terdapat perbandingan kenerja browser yang menonjol dan animasi  SVG dapat ditampilkan dan dijalankan dalam lingkungan browser dengan normal. Dapat dilihat pada kinerja rendering dan painting. Keseluruhan durasi animasi rata-rata lama waktu pada kenerja render sebanyak 245ms atau 4,78% dan rata-rata lama waktu pada kinerja painting sebanyak 161ms atau 3.14%. Kemudian Jika dilihat dari lama waktu GPU tidak bekerja dalam browser, tiap durasi memiliki lama waktu yang berbeda-beda. Waktu tercepat terdapat pada durasi 4.55s dengan waktu 4849ms dan waktu terlama terdapat pada durasi 0.05s dan 1.55s dengan waktu 4921ms. Artinya bahwa durasi animasi SVG tidak mempengaruhi kinerja browser dalam menjalankan animasi SVG. Hal ini dikarenakan bahwa dokumen SVG yang dijalankan melalui browser dijalankan dalam perintah (values animation) yang sama, jadi browser hanya menjalankan perintah yang sama sera berulang-ulang. Jika terjadi selisih kinerja browser kemungkinan dikarenakan karena terdapat pekerjaan yang lain yang dilakukan oleh perangkat pemproses dalam satu kegiatan.

The inventory of office stationery must be managed properly by the school or madrasa. This is because office stationery is one of the assessment elements in school or madrasa accreditation. Therefore, the office stationery inventory system in schools must be standardized in accordance with applicable laws and regulations. So far, the current system for inventory of school office stationery at MA Sabilunnajah is still manual or not yet computerized. The result of this research is the Design of a Web-Based Work Stationery Inventory Information System at MA Sabilunnajah which can be used as a medium for inventorying office stationery data so that it can help administrative and school staff effectively and efficiently. This study uses the theme of SMBD (Database Management System) with quantitative methods to process data in the form of numbers for calculating stock of goods and stock of goods in and out. This system only uses a single user, namely as admin for administrative staff. With this inventory system, managing and monitoring inventory and goods in and out of the warehouse will be neater, safer, and more accurate.

The city of Semarang has a fairly large business opportunity to sell avino sound karaoke. To see business opportunities selling avino sound karaoke, it is necessary to do a business feasibility analysis. Business feasibility analysis is reviewed from market, technical, human resource management, legal, and financial aspects. Audio sound sales business is declared feasible based on 5 aspects. Based on the financial aspect analysis, the payback period is 4 years and 7 months, the NPV is Rp. 4,997,087,407 and the IRR value of 40.77% is greater than the MARR of 11.77% for the capacity to sell hundreds of units of various types of products. Based on the sensitivity analysis results, the sales of avino sound karaoke is still feasible if there is no decrease in the number of requests and selling prices of more than 19.17%, and an increase in investment of more than 29.5%.

In this study, loading and unloading productivity is influenced by several factors including : handling of the Covid-19 pandemic, operator performance, loading and unloading equipment and stacking field effectiveness. These factors have an important role in increasing loading and unloading productivity. The population in this study were employees of PT. Salam Pacific Indonesia Lines Medan Branch with a total sample of 109 respondents. The data analysis used in this research is descriptive analysis and quantitative analysis, the data is analyzed using multiple linear regression analysis using the Application (SPSS) Version 25. The results of the t-test hypothesis testing indicate that the Covid-19 Pandemic Handling, Operator Performance, Loading and Unloading Equipment and Stacking Field Effectiveness partially positive and significant effect on loading and unloading productivity. Based on the results of the study, it is known that the research model of the multiple linear regression equation resulted in the following equation : Y = 0,329 + 0,177X1 + 0,178X2 + 0,231X3 + 0,380X4 + µ. From the equation results show that the Covid-19 Pandemic Handling variable (X1) has (t count 2,004 > t table 1,983), Operator Performance variable (X2) has (t count 2,085 > t table 1,983), the Unloading Equipment variable (X3) has (t count 2,467 > t table 1,983) and the Stacking Field Effectiveness variable (X4) has (t count 4,243 > t table 1,983). As for the value of Adjusted R2 = 0.604. This means that 60.4% of the variation in the dependent variable (Y), namely the Unloading Productivity is explained by the independent variables, namely the Covid-19 Pandemic Handling (X1), Operator Performance (X2), Loading and Unloading Equipment (X3) and Stacking Field Effectiveness (X4). The remaining 100% - 60.4% = 39.6%, influenced by other variables outside the study.

Latar Belakang: Kehamilan merupakan suatu kondisi yang akan dialami oleh setiap perempuan yang sudah menikah, namun pada masa kehamilan tidak selalu bisa dilalui dengan kondisi tubuh yang fit. Permasalahan yang biasanya muncul adalah ketidaknyamanan selama kehamilan misalnya mual muntah, sakit kepala, sering kencing, keputihan, nyeri punggung dank ram pada kaki. Tujuan: laporan tugas akhir ini ditujukan untuk member asuhan kebidanan secara komprehensif terhadap ibu hamil, bersalin, nifas, bayi baru lahir dan KB. Metode: penelitian deskriptif dengan metode studi kasus. Asuhan kebidanan menggunakan  Continuity of Care serta data dikumpulkan dengan cara observasi, wawancara, serta penatalaksanaan asuhan. Subyek yang digunakan yaitu Ny. H G2 P1A0 usia kehamilan 32 minggu dengan kehamilan normal keluhan sering kencing di PMB Lilis Suryawati, M.Kes. tempat penelilitian Desa Sambong Dukuh Kecamatan Jombang Kabupaten Jombang. Hasil : asuhan kebidanan terhadap Ny H G2 P1A0 dengan kehamilan normal keluhan sering kencing, asuhan persalinan dengan persalinan normal spontan belakang kepala tidak ada penyulit maupun komplikasi, asuhan nifas dengan nifas normal tanpa penyulit dan komplikasi, asuhan keluarga berencana dengan metode kontrasepsi MAL, asuhan bayi baru lahir dengan bayi baru lahir normal. Kesimpulan: Asuhan kebidanan komprehensif ini mencakup pemberian asuhan dan penatalksanaan secara mandiri dan kolaborasi, tidak ada penyulit selama pemberian asuhan pada masa kehamilan, persalinan, nifas, keluarga berencana dan bayi baru lahir.Kata Kunci: isi, format, artikel.

<p><em>Aerator has function to supply the dissolved oxygen in the water is very important for the survival of fish, therefore the</em><br /><em>aerator is required to be on for 24 hours. However, due to depending on PLN electricity, when there is a power outage for a</em><br /><em>long period of time, the aerator can't supply dissolved oxygen into the pond and the oxygen supply in the pond will drop</em><br /><em>drastically. This is dangerous because it can threaten the survival of ornamental fish. Therefore, an energy supply system is</em><br /><em>needed that can supply electrical energy to the aerator to replace the dependency electricity from PLN. This tool is designed</em><br /><em>to use a power supply from solar panels so that it is not affected in the event of a PLN power outage, and can always supply</em><br /><em>dissolved oxygen levels for the survival of ornamental fish. In addition, this tool is also equipped with a monitoring system</em><br /><em>based on the Nodemcu ESP8266 Microcontroller which is displayed via the Thingspeak server. The monitoring system used</em><br /><em>in this tool uses a PH sensor and a temperature sensor. The use of PH sensors and temperature sensors because the level of</em><br /><em>acidity (PH) and temperature are one of the parameters of water quality other than dissolved oxygen. When the aerator is on,</em><br /><em>the information on the pool water will be read through the PH sensor and temperature sensor.</em></p>

Micro, small and medium enterprises (MSMEs) play a vital role in economic development and growth, especially in Indonesia. It is widely recognized that MSMEs are very important be-cause of their main characteristics that distinguish them from large enterprises, especially because MSMEs are labour-intensive enterprises, exist in all locations, especially in rural areas, are more dependent on local raw materials, and are the main providers of goods and services. Along with the development of the mindset of the community, the majority of MSME actors have also changed their mindset in determining the marketing strategy used, from product orientation, consumer orientation, value orientation, technology orientation and to build the super smart society. Business digitalization also evolve the marketing mix from 4P (product, place, price and promotion) to 4C (co-creation, currency, communal activation, and conversation). However, there are barriers in the face of digitalization economy, including technology adoption and cyber-crime.

Companies that have been listed on the Indonesia Stock Exchange are required to submit audited annual financial reports to the public, which information will then be used by interested parties for consideration in making decisions. However, in fact not all issuers are able to publish their annual financial reports on the Indonesia Stock Exchange. So that this study aims to determine the effect of financial performance on the delay in the publication of audited financial statements mediated by audit report lag. The object of research is issuers with consumer cyclicals and consumer non-cyclicals sectors and late in publishing their audited financial reports, observation period 2017-2021. The sampling technique used purposive sampling and resulted in 46 samples. The research method used is statistical t test, path analysis and Sobel test using the help of the IBM SPSS version 26 program. The results of this study indicate that profitability has an effect on audit report lag, profitability has no effect on delays in the publication of audited financial statements, audit report lag affects delays publication of audited financial statements, and audit report lag succeeded in mediating profitability against the delay in publication of audited financial statements.

Penelitian ini dilakukan untuk mengetahui apakah reward dan komitmen organisasi mempengaruhi disiplin kerja karyawan. Sampel yang digunakan dalam penelitian ini berjumlah 68 karyawan di PT. PLN (Persero) UP3 Makassar Utara. Kemudian Teknik pengumpulan data yang dilakukan dalam penelitian ini menggunakan metode observasi, wawancara dan angket. Teknik analisis data yang digunakan adalah regresi linear berganda dengan menggunakan Statistical Product and Servise Solution (SPSS) V.25.
 Hasil penelitian ini menunjukkan bahwa secara parsial variabel reward (X1) dan komitmen organisasi (X2) memiliki pengaruh positif dan signifikan terhadap disiplin kerja dan variabel reward (X1)memiliki pengaruh positif dan signifikan yang lebih besar dibandingkan dengan komitmen organisasi (X2). Secara simultan kedua variabel bebas reward (X1) dan komitmen organisasi (X2) berpengaruh positif dan signifikan terhadap variabel terikat yakni disiplin kerja(Y).