A characteristic of students in 21st century learning is critical thinking, having the ability & willingness to digital literacy, ICT and new media, as well as adaptive and flexible initiative. However, currently, junior high school students' critical thinking abilities are still at a low level. Therefore, this research aims to develop e-book mathematics learning media based on PjBL-STEM assisted by Geometry Calculator to improve students' critical thinking skills. This type of research is research and development using the ADDIE development model which includes five stages, namely analysis, design, development, implementation and evaluation. The research subject was MTs NU Mranggen class VIII. The research instruments were material validation questionnaires, media validation questionnaires, and student critical thinking tests. The research results showed that (1) The media was declared suitable for use according to material experts, the validity level of the three material experts was 82%, 86% and 93%, while the validity level of the two media experts was 86% and 92%. (2) The average score for the experimental class was 81.04 while the control class was 64.96, so the learning media was declared effective. This research is very useful for improving students' critical thinking skills through developing a PjBL-STEM based e-book with the help of a Geometry Calculator on circle material used in learning. The unique thing about this research is that it is easier for students to learn because they use e-books which can be read anywhere and anytime. Apart from that, the e-book contains the PjBL-STEM learning method with the help of a Geometry Calculator which can make it easier for students in the learning process.
Suatu karakteristik siswa pada pembelajaran abad 21 yaitu berpikir kritis, memiliki kemampuan & kemauan literasi digital, ICT dan media baru, serta terinisiatif yang adaptif dan fleksibel. Namun saat ini, kemampuan berpikir kritis siswa SMP masih pada tingkatan rendah. Oleh karena itu, penelitian ini bertujuan untuk mengembangkan media pembelajaran matematika e-book berbasis PjBL-STEM berbantuan Geometry Calculator untuk meningkatkan kemampuan berpikir kritis siswa. Jenis penelitian ini adalah penelitian dan pengembangan dengan menggunakan model pengembangan ADDIE yang meliputi lima tahapan yaitu analisis, desain, pengembangan, implementasi dan evaluasi. Subjek penelitian adalah MTs NU Mranggen kelas VIII. Instrumen penelitian berupa validasi angket materi, validasi angket media, dan tes berpikir kritis siswa. Hasil penelitian menunjukkan bahwa (1) Media dinyatakan layak pakai menurut ahli materi, tingkat validitas ketiga ahli materi adalah 82%, 86% dan 93%, sedangkan tingkat validitas kedua ahli media adalah 86% dan 92 %. (2) Hasil nilai rata-rata kelas eksperimen 81,04 sedangkan kelas kontrol 64,96 sehingga media pembelajaran dinyatakan efektif. Penelitian ini sangat berguna untuk meningkatkan kemampuan berpikir kritis siswa melalui pengembangan e-book berbasis PjBL-STEM berbantuan Geometry Calculator terhadap materi lingkaran yang digunakan dalam pembelajaran. Hal unik dari penelitian ini yaitu siswa lebih mudah untuk belajar karena menggunakan e-book yang dapat dibaca dimanapun dan kapanpun. Selain itu, e-book tersebut di dalamnya memuat metode pembelajaran PjBL-STEM yang berbantuan Geometry Calculator yang dapat memudahkan siswa dalam proses pembelajaran.

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss.
This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented.
The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.
 

Para investor tentu saja mengharapkan tingkat pengembalian atas aset (return on aset), sehingga sangat dibutuhkan kajian mengenai faktor-faktor yang dapat mempengaruhi. Penelitian menggunakan variabel current ratio, debt to tequity ratio dan total aset turnover sebagai variabel independen dan variabel dependen return on aset. Populasi penelitian ini seluruh perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2016-2020 sebanyak 33 perusahaan. Berdasarkan purposive sampling, diperoleh sampel sebanyak 9 (sembilan) perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian membuktikan bahwa current ratio, debt to tequity ratio dan total aset turnover secara parsial berpengaruh positip dan signifikan terhadap return on aset.

This article is the result of field research in several schools in Surakarta City. The focus of the research that has been carried out in this study is to answer the formulation of the problem (1) Analyzing the distance learning practice of sociology teachers in senior high schools in the city of Surakarta during the Covid-19 pandemic era and (2) Identifying the role of teachers, schools and students in implementing learning distance in the perspective of Anthony Giddens Process. By using a qualitative method that requires in-depth data acquisition, then using a case study approach, the data obtained shows that despite the constraints and limitations in the learning process at home, distance learning is an alternative in meeting the educational needs of students during the Covid-19 pandemic. . Teachers, students and schools interact in a space to reach a negotiation in the form of a distance learning agreement that is carried out online, both in terms of delivery, media, and evaluation of the online distance learning process.