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This research uses a quasi-experimental method with a one group pretest-posttest design to measure the influence of the interactive media Wordwall Quiz on students' Indonesian language learning outcomes. The research was conducted with a sample of 20 class V students at SD Mekarsari. Data were analyzed using normality tests and hypothesis testing with the help of SPSS 29 for Windows. The research hypothesis is that there is a change in the value of the Indonesian language after using interactive media based on Wordwall Quiz. The research results showed that there was a significant increase in post-test scores compared to the pre-test in Indonesian language subjects after using the Wordwall Quiz learning media. The average student pre-test score was 55.50, while the average post-test score reached 81.60. These results indicate that the use of interactive media Wordwall Quiz is effective in improving student learning outcomes. The statistical test using the paired sample test shows a t value of -6.772 with a significance level of 0.001, which shows that there is a significant difference between the pre-test and post-test results. Based on these results, it can be concluded that the interactive media Wordwall Quiz can have a positive and significant influence on student learning outcomes.

Peningkatan produktivitas bunga kol dapat dilakukan dengan cara mengaplikasikan konsorsium bakteri rimpang nanas dan Tandan Kosong Kelapa Sawit (TKKS) dengan pupuk organonitrofos. Penelitian ini bertujuan untuk mengetahui pengaruh kombinasi konsorsium bakteri Rimpang Nanas dan TKKS dengan pupuk organonitrofos terhadap pertumbuhan dan produksi tanaman bunga kol. Penelitian dirancang secara faktorial 4 × 3 dalam Rancangan Acak Kelompok (RAK) dengan 3 ulangan. Faktor pertama adalah konsorsium bakteri rimpang nanas dan TKKS (tanpa konsorsium bakteri, konsorsium bakteri rimpang nanas, konsorsium bakteri TKKS, dan konsorsium bakteri rimpang nanas + TKKS), faktor kedua adalah pupuk organonitrofos (tanpa pupuk organonitrofos, pupuk organonitrofos steril dan pupuk organonitrofos non-steril). Data nilai tengah perlakuan diuji dengan Duncan Multiple Range Test (DMRT) pada taraf 5%. Hasil penelitian menunjukkan bahwa konsorsium isolat bakteri dari rimpang nanas memberikan hasil terbaik pada bobot bunga dan pH tanah. Pupuk organonitrofos non-steril memberikan hasil terbaik pada variabel pengamatan tinggi tanaman, bobot basah brangkasan, bobot kering brangkasan, usia berbunga, bobot bunga, dan diameter bunga. Terdapat interaksi antara Konsorsium bakteri rimpang nanas dan pupuk organonitrofos steril terhadap bobot basah akar, bobot kering akar, dan P-tersedia tanah. Perlakuan konsorsium bakteri kombinasi rimpang nanas dan TKKS dengan pupuk organonitrofos non-steril dapat direkomendasikan untuk diaplikasikan di lapang.

Companies have a responsibility to uphold integrity when disclosing financial reports. This research examines Indonesian Stock Exchange-listed companies in the property and real estate subsector from 2017 to 2021, specifically focusing on the ownership structure of financial, leverage, and intellectual assets and their impact on the integrity of financial statements. Quantitative methods, including panel data regression and descriptive statistics, are used to test hypotheses. A purposive sampling technique was utilised, resulting in a sample of 16 companies and 70 observation data points. The results indicate that ownership by institutions, managers, financial leverage, and intellectual assets collectively impact the honesty of financial statements. According to the findings, leverage affects the integrity of financial accounts somewhat positively, whereas managerial ownership exerts an adverse impact. However, no significant influence was found between institutional ownership and intellectual capital in relation to financial statement integrity.

Fish transportation is a crucial step in maintaining fish quality during the shipping process from one region to another. The closed-wet system, which is commonly used for fish transportation, has several obstacles in the form of fish stress and mortality. Stressed fish generate primary, secondary, and tertiary stress responses. The purpose of this study is to assess the secondary stress response of tilapia during transportation by giving different doses of hydrogen peroxide. 3% hydrogen peroxide applied to water resulting in three different doses i.e. 0.3 ml.L-1 , 0.1 ml.L-1 , 0.08 ml.L-1 and without hydrogen peroxide used as control groups. Data was obtained by measuring blood glucose levels and the ventilation rate of tilapia. The results showed an alteration in blood glucose levels and ventilation rate of tilapia during transportation. Treatment with 0.1 ml.L-1 hydrogen peroxide gave the lowest glucose levels during 10 hours of transportation. Changes in ventilation rate of tilapia were observed in the treatment with 0.1 ml.L-1 of hydrogen peroxide which indicated miled stress conditions. It can be concluded that the optimal dose of hydrogen peroxide in the transportation process is 0.1 ml.L-1 of hydrogen peroxide.

ChatGPT is an artificial intelligence-based machine technology developed by OpenAI. It is trained to simulate human conversation by answering questions and interacting on various topics. This research adopts a qualitative approach with a descriptive research design. Data collection techniques include observation, interviews, and documentation. This study aims to enable technology users, especially students, to understand patterns of digital ethics through ChatGPT in the Islamic educational environment. The research will conduct an in-depth analysis of student reflections on digital ethics through ChatGPT in Islamic Education classes. As students are agents of change, they need to understand patterns of digital ethics through ChatGPT in the Islamic educational environment. The research findings indicate that indicators of digital ethical patterns include respecting privacy and data security, avoiding the spread of illegal or harmful content, respecting ethical communication, being aware of the limitations of ChatGPT, and avoiding system misuse. ChatGPT in Islamic religious education can bring positive benefits and support responsible digital ethics development by considering ethics and morality in digital ethics.

Children have a weaker immune system than adults. They are susceptible to disease. Therefore, this study proposes an expert system model of disease diagnosis in children. We develop expert strategies to meet the needs of alternative diagnostic tools in making decisions and first aid for children suffering from illness. The development of an expert system model for diagnosing children's diseases using forwarding chaining based on If-Then as an inference engine. We chose the forward chaining method because it has a framework for thinking like a doctor's when diagnosing and concluding the disease. We made testing to model by doctors with 35 patients. The test results show that the expert systems model of disease diagnosis in children in this research has to be used as an alternative or comparison diagnostic tool with an accuracy rate of 79%.

This research aims to analyze the quality, feasibility, and response of educators and students to the Storyline Articulated by interactive learning media based on digital literacy. The study was conducted in the even semester academic year of 2021/2022 at the Madrasah Ibtidaiyah Negeri 12 Cibubur. This research used the ADDIE model's research and development methods (Research and Development). Data from interviews and evaluations in the form of criticism and ideas were used in this research instrument. Meanwhile, data analysis techniques used data based on numbers such as questionnaires and validations. The validation test results by two validators, namely the media expert validator, obtained a percentage value of 72% in the interpretation into the feasible category, and the material expert validator obtained an average percentage value of 80% with a very feasible category. Educators' response to learning media obtained a score of 90% with a very decent category. Based on the research data, interactive learning media for digital Literacy-Based Articulation Storylines in class IV social studies learning at Madrasah Ibtidaiyah Negeri 12 Cibubur is suitable for learning activities.

Bali is one of the many provinces of Indonesia with the most preserved cultural heritage. One form of these heritages is the architectural heritage. The traditional architecture of the Balinese people is still widely used and sometimes repurposed by their own people, mostly the Puris. A Puri is a building that was once used to be the residence of the royal families during their prime. The architecture of these Puris has distinct characteristics on its location, function, and typology of the building. A unique example of these Puris is the Puri Agung Karangasem, which has three cultures infused to its architecture. Apart from the obvious Balinese characteristics, there are also European and Chinese influence which can be proven by the Gedong Maskerdam, Bale Kambang, making it a treasured heritage not only for the Balinese people, but also for Indonesian people in general. This research is meant to explain and to give more insight into the architecture of Puri Agung Karangasem, which in result would present as a piece of knowledge to encourage the community to be more appreciative towards maintaining the traditional architecture of the Balinese people as a piece of important heritage. The method used for this research is the qualitative descriptive method. Focusing on the visual analysis of the architectural elements that are influenced by the different cultures, supported with previous related research and article.

The existence of the Covid-19 pandemic in Indonesia has an impact on athletic athletes, one of which is mental health such as stress. Those activities cause the decreasing intensity of the athlete's training and lead to the decreasing athlete's performance in the future. If these continue to happen without good stress management, the stress levels will increase. This study used a quantitative research approach, namely the positivism philosophy research method. It was used to examine certain populations or samples. The research instruments used to collect the data. This study employed a quantitative/statistical data analysis. The type of this research is survey research. Survey research was used to provide a clear boundary about the data to determine the stress level of Central Java PPLP athletic athletes during the Covid-19 pandemic. This study used descriptive statistical data analysis techniques with percentages. The results of this study showed that the level stress of PPLP Central Java athletic athletes during the Covid-19 pandemic was in the category of "very low" by 0% (0 people), "low" by 0% (0 people), "enough" by 29% (5 people), “high” by 71% (12 people), and “very high” by 0% (0 people). Based on the results, 75.67% stress level of PPLP Central Java athletes during the Covid-19 pandemic is high.

The current industrial development is related to increasing global action and public awareness of environmental issues with Sustainable Development Goals (SDGs). It makes the implementation of green supply chain management on Green Supplier Evaluation and Selection (GSES) more appreciated because it can affect the company's environmental perfor­mance. Companies that can improve their environmental performance will be able to increase their competitive advantage and have an impact on increasing revenue, market share, and a more positive green image of the company. Currently, there is no research about green supplier selection in the furniture industry, especially in Indonesia. So, it is necessary to research the industry because it hugely affects environmental performance. One of the companies engaged in the furniture industry is X company. They are selecting their suppliers only based on the ownership of the environmental certification of each supplier and the quality of the raw materials. Environmental criteria such as the green image in the community and environmental competency have not been considered. On the one hand, X company also wants to realize its mission of environmental sensitivity. This study aims to select the best green supplier of mindi wood raw materials by integrating fuzzy AHP and TOPSIS because these methods can make practical multicriteria decisions and obtain more valid results. The results obtained indicate that the 8th green supplier has the highest preference value of 0.777 so it is called the best alternative for mindi wood raw materials.

Tulisan ini bertujuan untuk menganalisis strategi bisnis yang dijalankan pelaku usaha dalam memenuhi kebutuhan masyarakat selama masa pandemi covid 19 berdasarkan keterkaitan antara perubahan perilaku masyarakat dengan fenomena panic buying. Jenis pendekatan pada penelitian ini adalah pendekatan mix method dengan pengumpulan data menggunakan kuesioner dan wawancara terstruktur kepada 32 responden terpilih. Hasil penelitian menunjukkan bahwa kebijakan pembatasan sosial mempengaruhi eksistensi pedagang kecil di pasar tradisional, dimana pendapatan para pedagang menurun drastis karena perubahan perilaku masyarakat yang bersikap selektif dalam memilih produk. Di sisi lain, beberapa individu maupun kelompok masyarakat memilih untuk membeli barang dengan jumlah yang sangat besar sehingga mengakibatkan terganggunya rantai pasokan. Dengan demikian, respon masyarakat yang beragam memiliki korelasi kuat dengan teori resiliensi, yakni sebagai wujud upaya adaptasi untuk mengatasi berbagai tekanan akibat pandemi Covid-19. Hasil penelitian ini berimplikasi pada sebuah rekomendasi tentang strategi bertahan hidup masyarakat dalam mencegah timbulnya kepanikan, serta strategi UMKM untuk pulih dari kemerosotan perekonomian.

The government ability to manage the potencies and assets owned through digital technology is the key to developing a smart city. Standardization of public services procedur through ISO is the early stage in digitalizing the government services. This paper focuses on analyzing the implementation of the smart city concept in Indonesia and identifying the relevant, innovative strategies applied as a reflection of the transformation of urban areas. This paper aims to determine the effectiveness of digital public service facilities in improving the community's welfare. The paper employed a qualitative approach with a case study. The data gathered from journal articles, e-books, official government data and websites, the latest online news portals, and the data of relevant others agencies. The results show that the smart city concept development initiative in several cities and districts in Indonesia is increasing, in line with information and communication technology. Accordingly, the smart city strategy developed relies on ICT-in public services. Therefore, the processes require massive campaigns for the community to get used to it. In addition, having good communication and collaboration among all stakeholders in society creates a dynamic of sustainable urban development framed in smart city project design applied

Cervical cancer is the second most common gynecologic malignancy in Asia and is the leading cause of death in women in developing countries. The cervical cancer stage will significantly affect the prognosis and management. Based on the International Federation of Gynecology and Obstetrics (FIGO) 2018 classification of cervical cancer, magnetic resonance imaging (MRI) has a crucial role in determining cervical cancer staging. This study aimed to evaluate the role of T2-weighted imaging (T2WI) and diffusion-weighted imaging (DWI) sequences in assessing cervical carcinoma, with the pathological diagnosis being taken as the standard for cervical cancer diagnosis. This study was conducted on seven patients diagnosed with cervical cancer from pathological examination in January 2020 to March 2021 in the Department of Radiology Dr. Hasan Sadikin General Hospital Bandung. We detect the presence of locoregional lesions and extensions of cervical carcinoma using MRI with T2WI and DWI sequences in patients who have previously been diagnosed histopathologically. This study involved seven cervical cancer patients. Pelvic MRI with T2WI and DWI sequences was performed. The imaging results in these patients show that one patient has stage IB1 cervical cancer, four patients have stage IIB, one patient has stage IIIA, and one has stage IIIC1 cervical cancer. This study concluded that T2WI and DWI sequences in MRI are essential and sufficient for diagnosing cervical cancer.

The Covid-19 pandemic which has become a national disaster in Indonesia has changed various aspects of life. Payakumbuh City and 50 Kota Regency are examples of areas affected by Covid-19. Seeing this, students of the Faculty of Engineering, Andalas University have served the community in order to reduce Covid-19. This activity was carried out by providing education related to health protocols to the community, making hand washing equipment equipped with sensors and foot pedals, making tools in the form of sterilization booths that can be used by people in Payakumbuh City and 50 Kota Regency. In addition, this activity was also carried out in the form of educational videos in cyberspace related to how to deal with the Covid-19 pandemic in order to stay healthy and be able to break the chain of the spread of Covid-19. The benefits of the activities carried out for the surrounding community are that the community is more sensitive and cares more about health protocols such as wearing masks, washing hands. As well as reducing the spread of the spread of Covid-19 in public service offices such as banks in Payakumbuh City. Then the community also received education regarding the use of yards in planting living kitchens for the survival of people affected by the Covid-19 pandemic.

ABSTRACT This study aims to provide basic information to investors relating to financial statement fraud. Fraud of financial statements as an act or negligence in the form of intentional or unintentional action, which results in material financial statements being misleading. Cases of fraudulent financial statements occur in several companies listed on the Indonesia Stock Exchange as happened at PT Cakra Mineral Tbk providing false and inaccurate information in public annual reports and financial reports that caused international investors, who own a large number of CKRA shares, to claim losses Significantly for more than two years, the directors of CKRA have incorrectly claimed that CKRA has a 55% stake in Murui since August 2014, but it turns out that CKRA was never registered as a Murui shareholder. The population in this study are banking companies listed on the IDX and the samples in this study are banking companies listed on the Stock Exchange from 2015-2017. The sampling method is done by purposive sampling technique. Data analysis techniques using multiple regression analysis, t test and F test, then process the data using SPSS software. Financial Leverage does not have a significant effect on financial statement fraud. Liquidity does not have a significant effect on financial statement fraud. Profitability has a significant effect on financial statement fraud. Capital turn over does not have a significant effect on financial statement fraud. Financial leverage, liquidity, profitability and capital turnover have a significant effect on financial statement fraud. Keywords: Financial Leverage, Liquidity, Profitability, Capital turn over, financial statement fraud ABSTRAK Penelitian ini bertujuan memberikan informasi dasar kepada investor yang berkaitan dengan financial statement fraud. Kecurangan laporan keuangan sebagai suatu perbuatan atau kelalaian berupa tindakan yang disengaja atau tidak disengaja, yang mengakibatkan laporan keuangan secara materil menjadi menyesatkan. Kasus kecurangan laporan keuangan terjadi pada beberapa perusahaan yang listed di Bursa Efek Indonesia seperti yang terjadi pada PT Cakra Mineral Tbk memberikan informasi palsu dan tidak akurat dalam laporan tahunan publik serta laporan keuangan yang menyebabkan investor internasional, yang memiliki sejumlah besar saham CKRA, mengaku mengalami kerugian yang signifikan selama lebih dari dua tahun, direksi CKRA telah dengan tidak benar mengklaim bahwa CKRA memiliki 55% saham di Murui sejak bulan Agustus 2014, namun ternyata CKRA tidak pernah terdaftar sebagai pemegang saham Murui. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI dan sampel pada penelitian ini adalah perusahaan perbankan yang terdaftar di BEI dari tahun 2015-2017. Metode pengambilan sampel dilakukan dengan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi berganda, Uji t dan Uji F, kemudian mengolah data dengan menggunakan software SPSS. Financial Leverage tidak berpengaruh signifikan terhadap financial statement fraud. Likuiditas tidak berpengaruh signifikan terhadap financial statement fraud. Profitabilitas berpengaruh signifikan terhadap financial statement fraud. Capital turn over tidak berpengaruh signifikan terhadap financial statement fraud. Financial leverage, likuiditas, profitabilitas dan capital turn over berpengaruh signifikan terhadap financial statement fraud . Kata Kunci: Financial Leverage, Profitabilitas, Capital turn over, financial statement fraud

Penelitian ini bertujuan untuk mengetahui persepsi pelaku UMKM terhadap diberlakukannya Laporan keuangan yang berbasis SAK EMKM 1 Januari 2018 serta mensosialisasikan SAK EMKM terhadap pelaku UMKM yang belum mengetahui SAK EMKM. Saat ini pelaku UMKM banyak menghadapi berbagai masalah, salah satu masalahnya yaitu sulitnya UMKM mendapatkan pinjaman dana yang berupa kredit bank sebagai tambahan modal usaha. Hal ini disebabkan lemahnya Sumber daya manusia (SDM) dalam menyusun laporan keuangan. Kemampuan UMKM dalam menghadapi kemajuan persaingan global memang sangat diperlukan karena hal ini dapat menjaga kestabilan UMKM dan perkonomian di Indonesia. Populasi penelitian ini adalah pelaku usaha UMKM Kecamatan Sagulung yang terdaftar di Dinas PMP-KUKM Kota Batam berjumlah 340. Sampel yang diambil dalam penelitian ini pelaku usaha UMKM Kecamatan Sagulung yang terdaftar di Dinas PMP-KUKM Kota Batam ditentukan dengan menggunakan rumus Slovin yang berjumlah 100. Data penelitian akan diolah dengan menggunakan SPSS versi 22. Hasil dari penelitian ini Persepsi pelaku usaha mikro kecil dan menengah tidak berpengaruh signifikan terhadap penggunaan SAK EMKM. Sosialisasi SAK EMKM berpengaruh signifikan terhadap penggunaan SAK EMKM. Persepsi pelaku usaha mikro kecil dan menengah dan sosialisasi SAK EMKM berpengaruh signifikan terhadap penggunaan SAK EMKM. Besarnya pengaruh variabel independen terhadap variabel dependen adalah 53,9% yang ditunjukkan oleh R Square yang berarti penggunaan SAK EMKM.dipengaruhi oleh persepsi pelaku usaha mikro kecil dan menengah dan sosialisasi SAK EMKM sebesar 53,9% sementara 46,1 % dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini

This research examines the problems arising from the criminal law policy of imposing the death penalty for corruptors during the Covid-19 pandemic. C. Law Number 31 of 1999 which has been amended by Law Number 20 of 2001 concerning the Eradication of Corruption Crimes is one of the weapons to fight corruption in Indonesia, especially during the Covid-19 pandemic as a national non-natural disaster which has been a serious concern of the government. In the event of corruption cases occur during the Covid-19 pandemic, such criminal cases should be tackled in an extraordinary and special way because the impact of Covid-19 pandemic has affected all sectors of life, one of which is the economy. Considering the Covid-19 pandemic, it is appropriate if Indonesia is currently categorized under certain conditions. It means that this condition implies that if a criminal act of corruption occurs during the Covid-19 pandemic, law enforcers can prosecute or impose a death penalty for corruption perpetrators as stipulated in Article 2 paragraph (1) and (2) of the Corruption Eradication Law. This research used the normative legal method which is carried out through literature study with the aim of writing the article to find out what weaknesses can lead to juridical problems with the enforcement of the death penalty against corruptors in Indonesia and to analyze the urgency of criminal law policy n the imposition of the death penalty for corruptors during the Covid-19 pandemic.

This study aims to provide information on what factors make the company not timely in reporting financial statements that will be relevant information for investors in business and economic decision-making. The population in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2014-2016. This study uses descriptive statistics, t test and F test. The results of this study firm size partially significant effect on the timeliness of financial reporting while profitability and leverage have no significant effect on the timeliness of financial reporting. F test results obtained significant value 0.025 Penelitian ini bertujuan untuk memberikan informasi mengenai faktor-faktor apa yang membuat perusahaan tidak tepat waktu dalam melaporkan laporan keuangan yang akan menjadi informasi yang relevan bagi investor dalam pengambilan keputusan bisnis dan ekonomi. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016. Penelitian ini mengunakan statistik deskriptif, uji t dan uji F. Hasil penelitian ini ukuran perusahaan secara parsial berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Hasil uji F didapatkan nilai signifikan 0,025 <0,05 yang menunjukkan secara simultan leverage, ukuran perusahaan, dan profitabilitas berpengaruh secara signifikan terhadap ketepatan waktu pelaporan keuangan.

The Internet is an open, global communications network that connects over thousands of computer networks, over an individual public or private telephone line, its component network is managed by agents from governments, universities, commercial organizations, and volunteers. Teenagers are the largest individual internet users, which the internet has a positive or negative impact or influence. Positive impact we can get information easily. However, the internet can affect the moral development of adolescents, because of the negative impact of the internet itself. Teenagers misuse of the internet, for example teenagers often watch porn on the internet, which will result in an influence on adolescent morale. With regard to the position of the counselor, then the dimensions of internet use that tend to be more widely used by teenagers, internet counseling will be more efficient and effective.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah laporan keuangan perusahaan perbankan dari tahun 2014-2016 yang berjumlah 65. Hasil penelitian ini secara parsial ukuran perusahaan dan leverage berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan sedangka profitabilitas dan struktur kepemilikan tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan

Accounting information system is a system that processes data and transactions to generate useful information for planning, controlling and operating a business. Currently there are still companies that have not implemented an accounting information system one of them is PT XYZ. The recording process at this company still uses manual recording which impacts on the unintegrated performance and the level of data and validity that does not run as expected and the needs of the company. The purpose of this research is to analyze and design the accounting information system sales and inventory that runs and identify the needs and requirements of new systems created so as to improve the weaknesses in the system sales and inventory. The research method used is the analysis and design by doing problem analysis in the running system and then design the flowchart and prototyping of the appropriate system to be applied in PT. XYZ. In analyzing the existing procedures, conducted interviews on related parties at PT. XYZ. The results obtained obstacles and problems in the manual system that runs related to the performance and processes that occur mainly in sales and inventory. In this study resulted in an accounting information system design that is adjusted to help the problems faced by PT. XYZ mainly on sales and inventory recording.

ABSTRACT This study aims to examine the perception analysis of accounting students about tax and tax brevet on the interest of profession in the field of taxation. Profession in the field of taxation is needed because the tax is a source of state revenue in financing the expenditure of the state. The population in this study are accounting students semester 4 and semester 6 at the International University of Batam, amounting to 200 people. Sampling method was done by purposive sampling technique. The sample in this study amounted to 100 people. The result of this study is the perception of accounting students about taxes have a significant effect on the interest of profession in the field of taxation, the perception of accounting students about tax brevet significantly influence the interest of profession in the field of taxation and perceptions of accounting students about taxes and tax brevet jointly significant effect on interest in the field of taxation. The amount of independent variable influence to the dependent variable is 0.398 percent indicated by R Square which means interest in the field of taxation is affected by taxes and tax brevet of 39.8 percent while 61.2 percent influenced by other variables not included in this study. Keywords: Taxes, Tax Brevet and Profession in Taxation ABSTRAK Penelitian ini bertujuan meneliti analisis persepsi mahasiswa akuntansi tentang pajak dan brevet pajak terhadap minat berprofesi dibidang perpajakan. Profesi di bidang perpajakan sangat dibutuhkan karena pajak merupakan sumber pendapatan negara dalam membiayai pengeluaran negara. Populasi dalam penelitian ini adalah mahasiswa akuntansi semester 4 dan semester 6 di Universitas Internasional Batam yang berjumlah 200 orang. Metode pengambilan sampel dilakukan dengan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 100 orang. Hasil penelitian ini persepsi mahasiswa akuntansi tentang pajak berpengaruh signifikan terhadap minat berprofesi dibidang perpajakan, persepsi mahasiswa akuntansi tentang brevet pajak berpengaruh signifikan terhadap minat berprofesi dibidang perpajakan dan persepsi mahasiswa akuntansi tentang pajak dan brevet pajak secara bersama-sama berpengaruh signifikan terhadap minat berprofesi dibidang perpajakan. Besarnya pengaruh variabel independen terhadap variabel dependen adalah 0,398 persen yang ditunjukkan oleh R Square yang berarti minat berprofesi dibidang perpajakan dipengaruhi oleh pajak dan brevet pajak sebesar 39,8 persen sementara 61,2 persen dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Kata kunci: Pajak;Brevet Pajak dan Berprofesi Di Bidang Perpajakan

This experimental research aims to find out whether or not: 1) the probing-prompting learning model affects learning achievement, 2) the self-efficafy affects learning achievement, and 3) the model affects the interaction between the learning model and student’s self-efficacy on learning outcomes. The population in this study were all third grade students of Christian Elementary School Eben Haezer Salatiga as many as 72 students. The sampling technique used Cluster Random Sampling and obtained by grade IIIA students as experimental class used probing-prompting learning model and class IIIC as control class using conventional learning model, with each consists of 24 students. Both models are used in science learning on natural resource materials. The instuments used were the test of science learning achievement and questionnaire about student self-efficacy. Data analysis included descriptive and inferential analysis consisting of normality test, homogenity test with Levene's, early equilibrium test with independent sample t test, and hypothesis test with Anava. The whole test was performed with SPSS calculation tool at 0.05 significance level. The results of the hypothesis testing concluded: 1) there was no effect of probing prompting learning model on students' learning achievements; 2) there was an effect of self-efficacy to the learning achievements; the result of student learning with high self-efficacy category is better (higher) than the moderate and low self-efficacy, and student’s learning result with moderate self-efficacy category was better than the ones with low self-efficacy; 3) There was no effect on interaction between the learning model and self-efficacy on student science learning outcomes.

Roses (Rosa hybrida Hort.) are the popular flowering plants in Indonesia, however, some problems on postharvest cut roses are faced, such as short of flower longevities. The freshness or longevity of cut flowers can be maintained for a longer time by using vase solution, inhibition of ethylene responses ie with the use of 1-Methylcyclopropene (1-MCP) and cytokinin. The objective of this study is to determine the effect of 1-MCP and cytokinin combined with in a vase solution on the flower longevity dan quality of cut roses. The experiment was conducted using a Completely Randomized Design consisting of nine treatments, cinsisting of: control; combination of sucrose + NaOCl + cytokines (1% + 0.01% + 20 ppm; 2% + 0.01% + 20 ppm; 1% + 0.05% + 20 ppm; and 2% + 0.05% + 20 ppm) and combination of sucrose + NaOCl + cytokinin (1% + 0.01% + 1 ppm; 2% + 0.01% + 1 ppm; 1% + 0.05% + 1 ppm; and 2% + 0.05% + 1 ppm). The results showed that the composition of 1% sucrose + 0.05% NaCl + cytokinin solution 20 ppm gave the best results in maintaining the angle of petals, reducing the increase of flower diameters, retaining flower petal colors, and making flower longevities up to 11.56 days.