Pemahaman konsep merupakan kemampuan seseorang untuk mendefinisikan, membedakan, memberi contoh, dan menghubungkan suatu konsep dari apa yang diketahui dengan pengetahuan baru serta mampu mengaplikasikan konsep tersebut. Adapun indikator pemahaman konsep yang dikembangkan oleh Anderson adalah merumuskan masalah, membuat hipotesis, merancang percobaan, melakukan percobaan dan membuat kesimpulan. Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran inkuiri terbimbing berbantuan simulasi PhET pada pokok bahasan alat optik terhadap pemahaman konsep peserta didik dan mengetahui sikap peserta didik terhadap pembelajaran yang dilakukan menggunakan model pembelajaran inkuiri terbimbing berbantuan simulasi PhET. Penelitian ini berpendekatan deskriptif kuantitatif dengan menerapkan model pembelajaran inkuiri terbimbing berbantuan simulasi PhET pada materi alat optik. Penelitian ini berpendekatan deskriptif kuantitatif dengan desain penelitian true experimental jenis posttest only control design. Subjek penelitian ini adalah peserta didik kelas XI MIPA 6 dan MIPA 7 SMA Negeri 9 Semarang. Teknik pengumpulan data menggunakan instrumen tes yang mengacu indikator pemahaman konsep sebanyak 15 soal dan teknik non tes menggunakan lembar observasi. Hasil penelitian menunjukan menunjukkan bahwa nilai sig.(2-tailed) sebesar 0,029 lebih kecil dari 0,05 sehingga dapat dikatakan bahwa terdapat pengaruh model pembelajaran inkuiri terbimbing berbantuan simulasi PhET terhadap pemahaman konsep pada materi alat optik. Terbukti dengan nilai rata-rata posttest kelas eksperimen yang lebih tinggi yaitu 74,6297 dibandingkan kelas kontrol 67,2326. Penilaian sikap peserta didik terhadap pembelajaran yang dilakukan menggunakan model inkuiri terbimbing berbantuan simulasi PhET melalui observasi didapatkan kelas eksperimen memiliki nilai rata-rata 83,779 berkategori baik.

Schools, as educational facilities, have a crucial role in improving the quality and standards of national education to make it more advanced. In line with the introduction to PERMENDIKBUD No. 18 of 2019, the government provides compensation in the form of School Operational Assistance Funds (BOS) with the aim of helping fund school operational and non-personnel costs. Implementing school operational assistance is part of the state's responsibility to provide financing to the entire community and is an implementation of the mandate of the 1945 Constitution of the Republic of Indonesia to make the nation's life intelligent. Therefore, the author is interested in analyzing it in research entitled "Legal Responsibilities for Management of School Operational Assistance Funds at SD Negeri 1 Kunjeng, Gubug District" with the problem of what is the legal basis for managing School Operational Assistance Funds (BOS) at SD Negeri 1 Kunjeng and how? Legal responsibility for managing social assistance funds at SD N 1 Kunjeng, Gubug District. This research uses normative juridical which focuses on secondary data supported by the results of interviews and observations and analyzed qualitatively. Based on the research results, it can be concluded that the legal basis for managing BOS funds at SD Negeri 1 Kunjeng is rooted in the 1945 Constitution, specifically Article 31B paragraphs (2) and (3), which requires the state to organize an equitable and high-quality national education system. UUSPN No. 20 of 2003 also becomes the legal basis with Article 50 paragraph (2) which requires the government to provide financial assistance for basic education. Technical instructions from PERMENDIKBUD No. 2 of 2022 provides detailed regulations regarding the management of BOS funds according to the needs of educational units, supporting the government's efforts to create equal and quality access to education. Legal responsibility for managing BOS funds at SD Negeri 1 Kunjeng is centered on the principal and the entire school. The 1945 Constitution requires the state to provide free basic education through a 9-year compulsory education program. BOS funds, as a state financial tool, are channeled directly to schools with the principles of flexibility and transparency

Education can be said to be an advanced educational institution and get improvements in learning if what is done every day is to receive encouragement in the form of motivation from a teacher to all students. Success in forming a motivational drive for students' learning can be seen from the many changes in each student's daily behavioral activities in participating in learning. This research aims to determine the results of increasing learning motivation for class IV students through the reward and punishment method in Islamic religious education subjects at SDN Tambakrejo. The method used in this research is observational research with a qualitative data approach, the research used uses a process of data collection, observation, interviews. Needs analysis questionnaire, teaching, data collection, documentation. The number of class IV who chose the Agree (S) statement point option was 195, involving all class IV students as many as 35 students, but only 26 students were able to attend and fill out the questionnaire out of a total of 35. The conclusion from the results of this research is that students' learning motivation has increased since the introduction of a method that encourages their enthusiasm for the learning being delivered. This can be proven from the results of the motivation questionnaire which was filled out by each class IV student himself

Corruption is a problem that needs to be taken seriously and is a legal issue in every country in the world, including Indonesia. The disease of corruption is increasingly rampant. The seriousness of the government in overcoming criminal acts of corruption is the establishment of Law Number 31 of 1999 as amended by Law Number 20 of 2001 concerning Eradication of Corruption Crimes. The formulation of the problem discussed in writing this thesis is Regarding the Application of the Criminal Act of Assistance in corruption. The research method used in writing this thesis is a research method carried out with a Normative Juridical Approach, namely Legal Principles and referring to Legal Norms contained in the library research method (library research), namely conducting research using data from various reading sources such as Laws - Invitations, books, magazines and the internet which are considered relevant to the problems that the author will discuss in this thesis. The assistance of corruption crimes committed by Widjokongko Puspoyo who helped Widjanarko Puspoyo receive gifts from Bulog partners caused Widjokongko Puspoyo to be punished for violating Article 11 Law No. 20 of 2001 concerning changes to Law no. 31 of 1999 concerning the Eradication of Corruption in conjunction with Article 15 of Law no. 31 of 1999 concerning the Eradication of Corruption in conjunction with Article 56 1 of the Criminal Code. Assistance in Corruption Crimes is regulated in Article 15 of Law No. 31 of 1999, in this article it states that the act of assisting corruption will be punished the same as the perpetrators of corruption in accordance with the provisions in Law No. 31 of 1999 as has been amended by Law No. 20 of 2001 concerning the Eradication of Corruption Crimes. In Article 15 Criminal Responsibility for Assistance Crimes in corruption cases is seen from the extent to which the act of assisting the Corruption Crime was carried out. In determining the amount of punishment for the assistant to the criminal act of corruption, it can be seen from the articles violated by the assistant to the criminal act of corruption.

The lean approach is often used by manufacturing companies to increase productivity in the production area. In this case PT P, a manufacturing company that produces refrigerators, faces the same problem on the unloading process in the final assembly area. The unloading process is the operation to move the finished product from the production line and store it in the finished goods warehouse. Operators in the unloading area have tasks to unload finished products from conveyors which are connected directly from the assembly line and placing them on pallets. Due to the refrigerator is quite heavy a forklift has to use to move the full pallet to the finished goods warehouse which is located next to the unloading area. Once finished the forklift returns to the unloading area with the empty pallets and places them in the unloading area, to be refilled by the unloading operator. Based on the data taken, the cycle time in the unloading process was recorded to be varied and the highest was 33 seconds, exceeding the takt time that had been determined on the production line, which was 24 seconds. This means that there is waste that occurs in the unloading area. The long and unstable cycle time in the unloading process makes the production line disrupted because the conveyor often stops and causes productivity to drop. For this reason, it is necessary to analyze and improve the process with the Lean concept by reducing the existing waste, so that the cycle time becomes stable and smaller than the takt time.

Joint assets are property acquired by a married couple, husband and wife can act on their joint assets with the consent of both parties. Marital Property Law has an important position in family life even when the marriage is still ongoing. In an activity regarding money loans at a bank, there is usually a handover of debt guarantees provided by the debtor to the creditor. In this case the debtors use joint assets as collateral for their credit agreement. The purpose of writing this thesis is to determine the legitimacy of using joint assets as collateral and the status of these joint assets by analyzing various sources of applicable law in Indonesia. In this analysis, it was found that joint assets used as collateral for credit cannot be processed in terms of assets back and forth until the obligation debt of debtors is completed.

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.

In the following study explores how homeschooling can be an alternative Islamic education option for Muslim families. The research method used in this research is a qualitative method with a literature review. The results obtained from the research show that (1) Homeschooling is not a current topic in Islamic education. Rasulullah pioneered homeschooling . Rasulullah educated his friends and produced outstanding students at Arqam's house. There are three types of homeschooling in the Islamic tradition: single (family) homeschooling , multiple homeschooling (halaqah), and community (mosque) homeschooling . Natural education includes monotheism, religion, morals, leadership and vocational education. (4) Family education should touch on seven aspects: faith, morals, physical, intellectual, psychological, social and sexual. (5) To instill these values, various methods need to be used, including example, advice, customs, attention, appreciation and punishment. 

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

This research aims to investigate various aspects including teachers' comprehension of the learning process, its application in teaching, outcomes assessment, obstacles encountered by teachers in teaching, and strategies to address these hindrances when implementing Pancasila and citizenship education using a scientific approach in elementary schools. This study adopts an evaluation research methodology employing mixed methods, drawing from the Facial Expression Evaluation Model and Sequential Exploratory Design. Data collection techniques encompass interviews, questionnaires, observation, and documentation. The findings of the research indicate that: (1) PPKn teachers exhibit a strong understanding of the scientific approach, with 66.66% categorized as highly proficient. (2) The implementation of the scientific approach in elementary schools is highly commendable, with 74.92% falling into the high proficiency category. (3) Student performance and teacher efficacy in PPKn learning at the elementary level are deemed highly satisfactory. Teacher efficacy, measured by student learning outcomes, stands at 66.66%, indicating excellent performance. (4) Teachers perceive minimal obstacles in implementing the scientific approach. (5) Efforts made by teachers to address obstacles encountered in implementing the scientific approach are highly commendable.