The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness of the audit committee, solvabilitas on timeliness in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all consumer-based industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used a population sampling technique. Based on the criteria set, 17 companies were obtained, the type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the research simultaneously show that profitability, ownership structure, audit committee effectiveness and solvency have an effect on timeliness. Meanwhile, if partially tested, it shows that profitability, ownership structure, audit committee effectiveness and solvency have no significant effect on timeliness.
 

Pembelajaran bahasa Indonesia pada hakikatnya adalah mengenali peserta didik tentang keterampilan berbahasa Indonesia yang baik dan benar sesuai tujuan dan fungsinya. Mata pelajaran Bahasa Indonesia bertujuan agar peserta didik memiliki kemampuan berkomunikasi secara efektif dan efisien, baik secara lisan maupun tulisan,bangga menggunakan Bahasa Indonesia sebagai bahasa persatuan dan bahasa negara, memahami bahasa Indonesia dan menggunakannya dengan tepat dan benar untuk berbagai tujuan, menggunakan bahasa Indonesia untuk meningkatkan kemampuan berkomunikasi secara  intelektual,emosional dan sosial, mengunakan dan memanfaatkan karya sastra untuk memperluas wawasan, budi pekerti, serta meningkatkan pengetahuan dan kemampuan berbahasa, dan menghargai dan membanggakan sastra Indonesia.

This study aims to prove empirically the effect of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation on risk management disclosure. This research was conducted in property and real estate companies. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 44 companies with a research period of 4 (four) years, so that 176 observational data were obtained. Processing data using Microsoft Office Excel Program and Statistics Program Eviews 9 by collecting related data and then analyzing descriptive statistics, regression model analysis, regression model selection, classical assumption test, coefficient of determination (R2), panel data regression analysis, statistical test F and statistical test t. The results of the F statistical test of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation have an effect on risk management disclosure. The results of the t-statistical test of the characteristics of the board of commissioners, firm size, leverage, and public ownership partially have a positive effect on risk management disclosure, while the auditor's reputation partially has no effect on risk management disclosure.

The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries.
The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis.
The results showed that  tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing  and  tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.
 
 

Tujuan dari penelitian jurnal ini untuk mengetahui gaya bahasa dan makna yang terdapat pada lirik lagu “Dunia Tipu-Tipu” Yura Yunita. Riset terhadap penelitian ini menggunakan analisis data, yaitu dengan mendengarkan lagu yang akan dianalisis, memahami isi lirik tersebut kemudian, mencari kata-kata yang mengandung majas atau gaya bahasa lalu mendeskripsikan makna dari lagu ini yang tertuju kepada teman, keluarga dan orang terdekat maka dari itu kami menemukan beberapa majas yang ada didalam lirik lagu tersebut, penelitian yang kami dapatkan adalah beberapa majas yaitu majas hiperbola, majas paradoks, majas eufimisme, majas metafora, dan majas personifikasi.

very company has an obligation to be responsibility for the environment as a form of social care. But in reality, currently many companies in carrying out their activities are not in accordance with the guidelines for corporate social responsibility. Therefore, through environmental control efforts, the size of the company’s total assets, and good environmental performance, it is hoped that the company will be able to increase the tangible form of its obligations from the impact of ongoing operations. This study aims to examine and analyze the effect of eco-control, company size, and environmental performance on the disclosure of corporate social responsibility.The research method uses explanatory research, data collection techniques use secondary data obtained from the annual report. The research sample consisted of 22 manufacturing companies in the food and beverage sub-sector for the 2016-2021 period, the sampling method used was purposive sampling.
The results show that eco-control has a positive effect on the disclosure of corporate social responsibility, the size of the company has a negative effect on the disclosure of corporate social responsibility, and environmental performance has a positive effect on the disclosure of corporate social resonsibility. This means that only the eco-control and environmental performance hypotheses are accepted. The ability of eco-control, company size, and environmental performance as independent variables can affect the disclosure of corporate social responsibility by 9.12% and the rest is explained by other factors outside the study.
 
 

The purpose of this study is to analyze how to optimize raw material inventory using the just in time method at UD Karia Jaya.  The subjects in this study were the owners and employees of the production department who worked at UD Karia Jaya. This research was conducted using qualitative research methods. Based on the results of the study showing that through interviews with related sources, it can be concluded that the existing problems are: 1. Company a. Lack of policy, b. Uncertainty, c. The turnover of money is less clear, d. Cash is not helped, e. Insecurity of transactions. as for the efforts made to facing problems that exist in the company by improving the operational management system in the company from the aspects of the company and employees, namely: 1. Company, a. Fixing the policy, b. Seeking certainty The turnover of money is less clear, c. Cash is not helped, d. Transaction insecurity and 2. Employees, 1.Strive for smooth performance and freedom from uncertainty.

The impact of Covid-19 requires the teaching and learning system at home, so the term Distance Learning (PJJ) appears. This study aims to determine how to prepare Vocational High School's teachers in implementing PJJ. Trying to reveal data and conditions in the field about teachers' understanding of PJJ, how to implement PJJ, as well as supporting factors and obstacles during the learning process.
The research method used a qualitative approach. The researchers used purposive sampling, the sample is selected according to what the researchers want, so that the sample represents the desired characteristics. The data collection instruments that be used were questionnaires and interviews.
From observations and interviews, SMK Muhammadiyah Delanggu is ready to apply PJJ. This can be seen from schools that provide internet funds every month, providing computer laboratories for students who do not yet have adequate technological facilities. The school also keeps in touch with parents regarding student progress during the PJJ. Teachers who innovate and conducted IT training to improve the ability to use technology online. In addition to the readiness of facilities and services provided by schools to students, school faces challenges in implementing practical learning. The implementation of blended learning that has been applied has not been able to have a significant impact on improving student skills. With good readiness and challenges that still have to be faced, it is necessary to conduct a thorough evaluation as to whether PJJ is indeed effectively implemented at the vocational high school level.

Abstrak
Tujuan penelitian ini adalah menghasilkan produk Pembelajaran Model Pembelajaran Passing Atas Bola Voli Pada Peserta Didik SMP. Model pembelajaran tersebut diharapkan dapat membantu guru pada saat proses pembelajaran pendidikan jasmani, khususnya pada materi bola voli. Penelitian ini menggunakan metode ADDIE. Hasil penelitian menghasilkan produk yang berupa model Pembelajaran Model Pembelajaran Passing Atas Peserta Didik SMP telah divalidasi dan direvisi oleh ahli sebanyak 19 model. Data dikumpulkan melalui kegiatan dokumentasi, wawancara, dan observasi. Analisis data dilakukan secara deskriptif. Hasil penelitian ini berupa buku Model Pembelajaran Passing Atas Pada Pesrta Didik SMP. tahap validasi pada Dosen bola voli memberikan tanggapan 1 model tidak layak dan 19 model dikatakan layak hasil presentase 95% sehingga mempunyai tanggapan sangat layak, pada wasit Bola Voli memberikan tanggapan 1 model tidak layak dan 19 model dikatakan layak hasil presentase 95% sehingga mempunyai tanggapan sangat layak, pada pelatih Bola Voli memberikan tanggapan 2 model tidak layak dan 18 model dikatakan layak hasil presentase 90% sehingga mempunyai tanggapan sangat layak dan guru penjasorkes memberikan tanggapan 1 model tidak layak dan 19 model dikatakan layak hasil presentase 95% sehingga mempunyai tanggapan sangat layak. Uji skala kecil mendapatkan hasil 14,997 dan skala besar dengan hasil 16,598. Berdasarkan hasil penelitian membuktikan Model Pembelajaran Passing Atas Pada Peserta Didik SMP dapat dikembangkan dan diterapkan dalam pembelajaran bola voli di Sekolah Menengah Pertama. Model Pembelajaran Passing Atas Pada Peserta Didik SMP efektif dapat meningkatkan kemampuan passing atas bola voli pada peserta didik Sekolah Menegah Pertama. Model Pembelajaran Passing Atas Pada Peserta Didik SMP dapat memberikan kontribusi yang positif didalam menunjang pencapaian tujuan dalam pembelajaran PJOK di Sekolah Menengah Pertama, karena selain dapat meningkatkan kemampuan passing atas bola voli, peserta didik dapat termotivasi untuk melakukan suatu pembelajaran dengan bervariasi.
 
Kata Kunci: Pengembangan Model Passing Atas, Bola Voli, Peserta Didik SMP

This study aims to determine the level of change in elderly exercise in an effort to improve the physical fitness of the elderly at the Rimba Jaya Health Center.This research is a type of quasi-experimental research (quasi-experimental design), with a sampling technique using purposive sampling as many as 25 elderly consisting of 2 posyandu namely wasur 1 and wasur 2. The instrument in this study used a physical fitness test in the form of a walking test. 6 minutes. Data collection techniques using physical fitness tests. The data analysis technique used SPSS 22 software with prerequisite tests and hypothesis testing (t test).The results showed that there were significant changes in elderly exercise in an effort to improve the physical fitness of the elderly at the Rimba Jaya Health Center. This is shown from the sig value of the data calculated between the posttest results and the pretest results is 0.000 which means it is smaller than 0.05 (0.000 <0.05). So, it can be concluded that efforts to increase the physical fitness of the elderly through elderly gymnastics have an effect on improving the physical fitness of the elderly at the Rimba Jaya Health Center. The posttest mean value is greater than the posttest mean value or (29.3220>26.6924).