This study aims to improve the expressive language skills of TK B children of Sholeh Muslimat NU Tuban aged 5-6 years through the storytelling method using cartoon puppet media. This type of research is classroom action research (CAR) which is carried out in three cycles and each cycle has 2 meetings in each cycle. The subjects of this study were 12 children in the group As Salam Kindergarten B Children of Sholeh Muslimat NU Tuban. The object of the research is the expressive language ability of children through the storytelling method using the puppet media. Data collection techniques using observation, interviews and documentation. The technical analysis of the data used is descriptive quantitative and descriptive qualitative. The indicator of success in this study is if the average expressive language ability of children through the storytelling method using the puppet media has reached the very well developed criteria (BSB) which is 75%. The results of this study indicate that there is an increase in children's expressive language skills through storytelling media with cartoon puppets at Soleh Muslimat NU Tuban Children's Kindergarten. This is evidenced by the increase in the average expressive language ability of children in the pre-action by 35.4167%, increasing to 41.666% in the first cycle of action, then increasing again to 56.25% in the second cycle of action and reaching 78.75% on the action of cycle III.

Many factors cause the issue of fertilizer subsidies. One of them is about the implemented system has not been running optimally. The Farmer Card is an innovation to obtain subsidized fertilizers. The innovation has many obstacles, including the lack of awareness and knowledge of farmers’ human resources (HR) in understanding the innovations’ usefulness. The study’s objective was to determine the factors influencing the acceptance of the Farmer Card based on the Technology Readiness and Acceptance Model (TRAM). Primary data were gained from the farmers by taking a simple random sampling method using the Hair formula for as many as 115 farmers using Farmer Card in Kabupaten Sumenep. The data were analyzed using the quantitative descriptive method through the Partial Least Square (PLS) technique. The study’s objective was to determine the effect of optimism, innovativeness, discomfort, insecurity, perceived usefulness, and perceived ease of use on behavioral intention to use in technology readiness with a p-value of 0.000 (<0.05). The test results show that the variables of optimism (H1 and H2), discomfort (H5), perceived usefulness (H9), and perceived ease of use (H10) have a significant effect on behavioral intention to use Farmer Card. Testing the effect of innovativeness (H3 and H4), discomfort (H6), and insecurity (H7 and H8) showed a p-value of 0.091; 0.259; 0.127; 0.853; 0.385 (> 0.05) means that it has no significance. For the Farmer Card program to be successful, it is recommended to enhance cooperation further and shared views among the farmers and stakeholders.

Labor and wages are like two sides of a coin which is always a problem. The regulation of wages is regulated in Law  Number  13 of 2003 concerning Manpower and confirmed through Government Regulation Number 78 of 2015 concerning Wages and Regulation of the Minister of Manpower and Transmigration Number 15 of 2018 concerning Minimum Wages.  This study aims to answer the factors that cause the ineffective supervision carried out by the Technical Implementation Unit  (UPT) of Labor Inspection on the provision of minimum wages for workers, as well as the efforts that can be made by the Technical Implementation Unit  (UPT) of Labor Inspection in making effective supervision of the provision of minimum wages for workers through normative juridical research method  (doctrinal) is an approach that views law as a doctrine or a set of normative rules  (law in  the  book).  The factors causing the ineffectiveness of the supervision carried out by the Technical Implementation Unit  (UPT) of Labor Inspection on the provision of minimum wages for workers are due to limited personnel and the efforts that can be made by the UPT through:  (a) conducting a sudden inspection  (Sidak) to the  worker s  premises, and  (b) impose strict sanctions on employers World Health Organization provide workers wages that are not in accordance with the minimum wage as stipulated in the laws and regulations in the field of wages.  Tenaga kerja dan upah bagaikan dua sisi mata uang yang selalu menjadi permasalahan. Pengaturan tentang upah diatur dalam ketentuan terkait Ketenagakerjaan serta dipertegas melalui ketentuan mengenai Pengupahan dan Peraturan Menteri Tenaga Kerja dan Transmigrasi serta ketentuan mengenai Upah Minimum. Penelitian ini bertujuan untuk menjawab faktor yang menyebabkan belum efektifnya pengawasan yang dilakukan oleh Unit Pelaksana Teknis (UPT) Pengawasan Ketenagakerjaan terhadap pemberian upah minimum pekerja, serta upaya yang dapat dilakukan Unit Pelaksana Teknis (UPT) Pengawasan Ketenagakerjaan dalam mengefektifkan pengawasan terhadap pemberian upah minimum pekerja melalui metode penelitian yuridis normatif (doktrinal) adalah suatu pendekatan yang memandang hukum sebagai doktrin atau seperangkat aturan yang bersifat normatif (law in book). Faktor penyebab belum efektifnya pengawasan yang dilakukan oleh Unit Pelaksana Teknis (UPT) Pengawasan Ketenagakerjaan terhadap pemberian upah minimum pekerja dikarenakan keterbatasan personil serta upaya yang dapat dilakukan oleh UPT melalui:   (a) melakukan Inspeksi Mendadak (Sidak) ke tempat pekerja; dan (b) memberikan sanksi yang tegas kepada pengusaha yang memberikan upah pekerjanya tidak sesuai dengan upah minimum sebagaimana diatur dalam peraturan perundang-undangan di bidang pengupahan.              

Penelitian ini diadakan untuk mengetahui batasan kemampuan siswa dalam membaca teks berbahasa Inggris. Subjek penelitian ini adalah siswa kelas 8 audio 1 Mts Mualimin Univa Medan. Penelitian ini menggunakan metode deskriptif kualitatif. Selain itu, wawancara digunakan untuk menguatkan data tentang pemahaman dan kesulitan membaca bahasa Inggris siswa. Akibatnya, ternyata kesulitan siswa adalah kurangnya kosa kata dan pengucapan yang masih canggung dan bersalah. Jadi, Kelas 8 Audio 1 Mts Mualimin Univa Medan masih kesulitan membaca teks bahasa Inggris. Dengan demikian kemampuan siswa kelas 8 Audio 1 Mts Mualimin Univa Medan masih kurang. Banyak kesulitan masih muncul saat membaca teks.

Semangka (Citrullus lanatus.) merupakan buah yang sering dijual dan disajikan dengan cara dipotong setengah atau seperempat bagian. Pada buah semangka potong, sel dapat rusak akibat pengirisan yang menyebabkan proses pembusukan. Buah semangka potong memerlukan perlakuan penyimpanan yang sesuai agar memperlambat proses pembusukannya. Penelitian ini bertujuan untuk mengetahui pengaruh perbedaan variasi wadah dan suhu penyimpanan terhadap waktu pembusukan buah semangka potong. Percobaan dilakukan selama 3 hari menggunakan semangka potong disimpan pada wadah terbuka, plastik wrapping, dan tempat makan serta disimpan pada lemari pendingin dengan suhu 4ËšC dan suhu ruangan 20ËšC 25ËšC. Parameter yang diteliti adalah warna, tekstur, ukuran, dan susut bobot dari buah semangka. Hasil penilitian menunjukkan metode penyimpanan dengan wadah dan suhu yang berbeda berpengaruh terhadap waktu pembusukan buah semangka potong. Metode penyimpanan buah semangka potong yang paling baik adalah disimpan dengan wadah plastik wrapping pada suhu lemari pendingin (4 „ƒ) dengan warna buah semangka potong yang masih merah, tekstur agak lembek, presentase susut bobot paling rendah sebesar 3.3%, serta penurunan ukuran panjang 0.1 cm dan lebar 1 cm.

Earnings management is an action taken by management that can increase or decrease profits, a step taken by the company to get as much profit as possible in the midst of high business competition. This study analyzes the Factors Affecting Profit Management in Manufacturing Companies. The influencing factors in this study include: leverage, company size, independent commissioner, audit committee, audit quality. The research sample used in this study was 232 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was chosen based on the purposive sampling method according to the criteria contained in this study and using multiple linear analysis models. As per the results of the study, it proves that all independent variables can only explain 44.6% of the dependent variable. Independent commissioner variables and audit quality have no effect on earnings management. While the leverage variable, company size, and audit committee influence earnings management.Keywords: earnings management, leverage, company size, independent commissioner, audit committee, audit quality

This study was done to determine the impact of the restaurant tax on Magelang Regency's local revenues. In 2010-2020, the descriptive quantitative approach is utilized to analyze restaurant tax target data, restaurant tax revenue realization data, and local revenue realization data. The research data consist of primary data in the form of notes on financial records and secondary data collected from BPPKAD Magelang Regency via observation, interviews, and documentation. The analysis reveals that the amount of efficacy of restaurant tax realization in 2010-2020 fluctuates significantly, with the maximum level of effectiveness occurring in 2014 at 148.49 percent. 2011 was the year with the lowest restaurant tax effectiveness, at 96.75 percent. The 2019 fiscal year had the biggest contribution to municipal revenue from restaurant tax at 4.54 percent, while the 2010 fiscal year had the lowest contribution at 1.92 percent.
 

Penelitian ini bertujuan untuk mengetahui lebih lanjut efektivitas pemasangan sistem barcode dalam pengamanan akta autentik yang dibuat oleh Notaris. Perkembangan ini mempengaruhi Notaris untuk memasang keamanan akta autentik tersebut dengan sistem barcode. Penelitian ini diharapkan dapat memberikan jalan keluar terkait perlindungan serta kepastian hukum bagi para pihak yang berkepentingan dalam akta autentik terhadap pemalsuan akta. Penelitian ini menggunakan metode yuridis normatif. Penelitian ini menggunakan pendekatan yuridis normatif dengan menggunakan bahan sekunder melalui studi dokumen dan literatur yang berkaitan dengan penulisan ini. Penelitian ini memiliki kebaharuan perspektif karena menganalisis efektif atau tidak pemasangan barcode dalam akta autentik dan akibat hukum dari pemasangan barcode dalam akta autentik yang mempunyai pembuktian yang sempurna. Hasil penelitian ini dapat disimpulkan bahwa pemasangan barcode pada akta autentik yang dibuat Notaris adalah efektif karena barcode berisikan data akta yang disimpan ke penyimpanan berbentuk awan. Barcode yang terpasang di akta autentik tersebut, dapat menghindari pemalsuan akta oleh pihak yang tidak bertanggung jawab dan membantu pihak yang berkepentingan memverifikasi suatu akta dengan cepat dan tepat. Pemasangan barcode pada akta autentik yang dibuat oleh Notaris tidak mengurangi unsur-unsur yang ada pada ketentuan peraturan perundang-undangan asalkan harus memenuhi semua yang dipersyaratkan peraturan perundang-undangan.  This study further examines the effectiveness of the barcode system installation in securing the authenticity of the authentic deed made by a notary. This development affects notaries to install the security of the authentic deed with a barcode system. This research is expected to provide a solution related to legal protection and certainty for interested parties in authentic deeds against deed forgery. This study uses a normative juridical method, the approach used is a statute approach. The source of data in this study is secondary data with primary and secondary materials. This research is using qualitative data analysis methods, which is a research method that produces descriptive data. . This research has a new perspective because it analyzes the effectiveness or not of installing barcodes in authentic deeds and the legal consequences of installing barcodes in authentic deeds that have perfect proof. The results of this study can be concluded that the installation of a barcode on an authentic deed made by a Notary is effective because the barcode contains deed data that is stored in cloud storage. The barcode attached to the authentic deed can prevent falsification of the deed by irresponsible parties and assist interested parties in verifying a deed quickly and accurately The installation of a barcode on an authentic deed made by a Notary does not reduce the elements contained in the provisions of the laws and regulations that must meet all the requirements of the laws and regulations.

Adolescents in the current development. requires peers to facilitate adolescents in determining future orientation after graduating from high school.The purpose of this study was to determine how much influence peers have on the future orientation of class XI science students in one of the public high schools in Manado city. Respondents in this study were 134 students of class XI science. In this study using a quantitative approach with correlation analysis techniques that are processed using SPSS 21.0 for windows. The data collection technique used an instrument in the form of a questionnaire with a system using a Likert scale model. Results based on data analysis, the influence of peers on future orientation by looking at the ANOVA test value is fcount = 9.920 > ftable = 3.84. From the results, if fcount>ftable, the hypothesis Ha in this study is accepted. The influence of peers on future orientation can be seen from the R2 value of 0.070. This means that peers have an influence of 7% on the future orientation of class XI science students

Sarana Wijaya is a limited liability company for the procurement of construction goods and services founded by Mr. Tri Pudjiarso and Mrs. Anik Purwamti. On December 21, 2009 in Semarang CV. Sarana Wijaya is located at Jl. West Cinde 9 No. 15 Semarang.The purpose and objective of this company is to run a business that is engaged in establishing and operating companies in the construction of buildings, housing, bridges, roads, railways, dams, reclamation, dredging, docks, drainage, and landscaping. (landscaping) and interior design.The research methodology used by the author is desriptive research type and the research specifications used by the author are descriptive qualitative research. The data source used by the author is the premier data source