ABSTRACT 
Cinema Appreciator Makassar is a community that was formed because of the common interest in film appreciation. The activities that are usually carried out by the community are conducting film screenings and actively participating in creative spaces or activities in Makassar City. The context of cinema in the Makasar Cinema Appreciator room is a film that is not screened in theaters and tends to have educative themes. This community is characterized as alternative cinema, film and photography, as well as literacy and creativity. In maintaining its existence, Cinema Appreciator Makassar seeks to carry out community activities in a sustainable manner. Cinema Appreciator Makassar is a small space that represents the face of the city's ever-evolving lifestyle. Members generally use this space as their way of having entertainment, fun, and experiences. The lifestyle of urban communities is always transformed based on references and perceptions. Generally they assume that the lifestyle they do is a necessity to always share and learn.
 

The background of this research is the number of PAUD institutions that have been established but are not matched by qualified human resources (teachers). Therefore, the purpose of this study was to obtain an overview and information about the performance of PAUD teachers in implementing the standards for the level of achievement of child development. The research method used is descriptive qualitative research method. The study concludes that there is a lack of understanding of teachers regarding aspects of professional and pedagogic competence, an imbalance in the ratio of teachers and children and the use of learning resources is limited to textbooks so that the assessment is only sourced from summative and portfolio tests so that it tends to emphasize the field of basic ability development, and the obstacles faced by teachers. PAUD is mostly due to external factors.

This article describes the results of research related to the learning system carried out at SLB Samudra Lavender, Bangkalan and using qualitative methods. The purpose of this study is to describe how the learning system takes place in order to improve the development of the socialization function and the potential of students in the school. Researchers took the SLB Samudra Lavemder, Bangkalan as the object of research. Data collection was carried out by interviewing the principal at SLB Samudra Lavender, Bangkalan as well as direct observations by researchers which would later be proven through documentation. The schools that the researchers observed made various efforts to develop the development of the socialization function and potential in students at the school by analyzing the applied learning system. Many people in general often underestimate the ability of children with special needs, therefore the researcher wants to find out more about the efforts made by educators in one of the special schools in one of the schools in Bangkalan district. The obstacles experienced by the teacher during the learning process are the difficulties of the students to comply with what the educator wants or says so that the class becomes crowded and learning becomes not conducive. In addition, there is a miscommunication between educators and parents of students so that there is no close relationship to compromise on the development of students from within. Various efforts have been made by educators so that it is not uncommon for SLB Samudra Lavender to get awards in various activities such as exhibitions.

This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.
 

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy.  Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy. 
 
 

This research is mainly intended to reveal the spirit of democracy in Walt Whitman’s I Hear America Singing. This study is regarded as qualitative research. The data were collected from the main source, the poem itself, and from other books as secondary sources. The data analyzed are presented in descriptive form. The expressive approach and mimetic approach are used to analyze the data. The result of the study shows that Walt Whitman, as the poet lifted up the freedom and competence of the common people to the growth of America. They are mechanics, carpenter, mason, boatmen, deckhand, shoemaker, hatter, wood-cutter, ploughboys, mother, young wife and girl. They have dignity and rights to make full use his/her activities as a part of democracy.

Penelitian ini bertujuan untuk menguji pengaruh perputaran piutang terhadap return on equity (ROE) pada CV. Parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah. Penulis menggunakan metode penelitian dalam deskriptif kuantitatif untuk membahas permasalahan yang dihadapi oleh keuangan perusahaan. analisis data dijelaskan penggunaan hasil beberapa analisis sub-data yang linear mengenai perputaran piutang (rasio lancer) terhadap return on equity (ROE) (Y).
Hasil penelitian menunjukkan adanya hubungan yang positif antara perputaran piutang dan return on equity pada CV. Parulian sojuangon panggabean Group Kabupaten Tapanuli Tengah sebesar 0,322, sehimgga apabila diimterpretasikan dalam skala nilai dapat dikategorikan rendah. Persamaan regresi yang diperoleh Y= 0,143 + 0,134X  yang menunjukkan pengaruh perputaran piutang terhadap return on equity pada cv. Parulian sojuangon panggabean Group Kabupaten Tapanuli Tengah. Uji t menunjukkan bahwa hipotesis yang diajukan ditolak (tidak signifikan) kebenarannya, dimana t hitung 0,590>2,07387, yang berarti return on equity belum tentu bertanbah sebesar koefisien regresi/slop (0,319) apabila variable perputaran piutang ditambah dengan satu satuan. Sementara koefisien determinasi  diketahui bahwa perputaran piutang hanya berperan sebesar 10,4 % terhadap return on equity pada CV.parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah dan sisanya sebesar 89,6% dipengaruhi factor lain yang tidak dimasukkan dalam model.
 
 

This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).
 
 

This research aims to analyze the comparison of financial performance of banks before and after the adoption of International Financial Reporting Standards (IFRS) in Indonesia. The type of data used is secondary data taken from the balance sheets of banks listed on the Indonesia Stock Exchange (IDX) for the period 2010-2013. The variables used are financial ratios with Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) indicators. This study uses quantitative methods, data were analyzed with a paired t-test. The results show that the implementation of IFRS has no impact on the financial performance of banks, because in principle the implementation of IFRS is not directly aimed at improving performance.
 

Tujuan  penelitian  ini  yaitu  untuk  mengetahui Implementasi Model Problem Based  Learning  (PBL)  dalam  Meningkatkan  Hasil  Belajar  Bahasa  Indonesia  V UPT  SDN  11  Kabupaten  Soppeng.  Skripsi  Sarjana  Pendidikan  Guru  Sekolah Dasar   meningkatkan   hasil  belajar   bahasaindonesiadi  Kelas  V  UPT  SDN   11 Kabupaten  Soppeng. Adapun  jenis  penelitian  ini adalah Penelitian Tindakan Kelas (PTK)  dan  subjek  penelitian  ini adalah  murid  di kelas V UPT SDN  11Soppeng yang  berjumlah  28 orang.  Teknik  pengumpulan  data  menggunakan  observasi,  tes, dan   dokumentasi.   Teknik   analisis   data   menggunakan   rumus   rata-rata   nilai, persentase  ketuntasan belajar dan data observasi.  Dari hasil penelitian disimpulkan bahwa  pembelajaran  menggunakan  model Problem  Based  Learning  (PBL) dapat meningkatkan   hasil  belajar   bahasaindonesiadi  UPT   SDN   11Soppeng.   Hal  ini dapat   dibuktikan   dari   rata-rata   nilai   murid   yang   sebelum  diterapkan   model pembelajaran  Problem   Based   Learning   (PBL)   adalah   68,   dan   murid   yang mendapatkan nilai di atas 72  adalah 43%.  Dari hasil siklus I rata-rata nilai murid memperoleh 63, dan murid yang mendapatkan nilai di atas 72 adalah 50%. Setelah siklus  II  diperoleh  rata-rata  nilai murid  77,91,  dan murid  yang mendapatkan nilai di atas  70  adalah  90.55%  menunjukkan  bahwa  adanya  peningkatan  hasil belajar bahasaindonesiadengan  menggunakan  model  pembelajaran  Problem  Based Learning (PBL).