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One of the main issues in the field of sustainable finance is environmental, social, and governance (ESG). This study examines how ESG disclosure impacts the cost of equity. Additionally, it explores how the structure of the board of commissioners moderates this relationship. The structure of the board of commissioners is represented by three key factors: the proportion of independent commissioners, the board of commissioners’s size, and the proportion of female commissioners. The sample used in this research was 215 non-financial companies that published sustainability reports (SR) and were listed on the Indonesia Stock Exchange (BEI) with research years 2017, 2021, and 2022 with a total of 309 observations. The research employed Ordinary Least Square (OLS) and Moderated Regression Analysis (MRA) to test the hypotheses. The findings indicate that ESG disclosure negatively impacts the cost of equity. Additionally, the study reveals that a higher proportion of independent commissioners, a larger board of commissioners’s size, and a greater proportion of female commissioners mitigate company risk. These factors weaken the negative effect of ESG disclosure on the cost of equity by substituting its risk-reducing benefits. The results of these findings were further validated through additional moderating variable analysis techniques. Specifically, subgroup analysis and regression models incorporating a one-year lag for the ESG variables were employed, yielding consistent results.

The plantation sector, especially tobacco plants, is the biggest contributor to the country's foreign exchange value non-mining through tobacco excise and export. With the increasing number of active smokers in Indonesia, the need for tobacco continues to increase, emphasizing the role of this crop in the economy and providing large profits for farmers. However, along with the growing issue of land use change, recently many tobacco plants have been planted on unsuitable land. The research was conducted on all rice fields in Bondowoso Regency from October 2022 to March 2023. The land suitability evaluation method was used to assess land characteristics that affect tobacco plant growth. The parameters used were soil pH, soil texture, C-organic, electrical conductivity, cations bases (K, Ca, Na, Mg), cation exchange capacity (CEC), base saturation, total N, available and exchangeable K, slope, temperature, and rainfall. Data analysis was carried out by matching techniques, namely matching land characteristics with the growing conditions of tobacco plants to get some suitable land suitability classes for tobacco plants. The results of the analysis showed that the area of ​​land currently planted with tobacco reaches about 12,155.06 hectares, with a suitable class (S2) reaching 897.82 hectares, marginal (S3) reaching 1,614.44 hectares, and not suitable (N) reaching 9,642.79 hectares. Land that has the potential to grow tobacco is S2 (quite suitable) and S3 (marginal).

Tahun 2100 diperkirakan terjadi kenaikan temperature sebesar 4,4oC. Karbon merupakan unsur yang menyumbang paling besar emisi gas rumah kaca (GRK) di atmosfer. Degradasi lahan berakibat penurunan sumber mata air, longsor, banjir, erosi, dan kandungan karbon baik di dalam tanah maupun di atas tanah. Tujuan penelitian yaitu mengkaji nilai karbon total di lahan hutan produksi pinus lereng Gunung Gumitir. Metode yang digunakan diskriptif eksploratif dengan pendekatan survai lapang. Data dianalisis dari kumpulan karbon di tegakan, akar, seresah dan tanah. Tiap sapling dilakukan pada lahan pinus dengan umur 2-37 tahun dan tiap sampling terbagi atas tiga ulangan dengan ukuran tiap ulangan 10m x 10 m. Berdasarkan hasil menunjukkan bahwa nilai karbon total dipengaruhi oleh umur tanaman pinus. Pinus dengan umur 37 tahun di lahannya memiliki jumlah karbon total sebesar 406,87 ton/ha, sedangkan yang berumur dua tahun jumlah karbon total sebesar 11,95 ton/ha, sehingga dapat dimodelkan dalam rumus linear Y= Jumlah karbon total dirumuskan Y=10,303x-35,671 dimana nilai Y merupakan jumlah karbon total, dan x merupakan umur tanaman pinus dengan koefisien determinasi (R2) model hubungan sebesar 0,9344.

The eruption of Mount Semeru at the end of 2021 was responsible for emitting volcanic ash with specific characteristics. These unique mineralogy and chemical properties have both positive and negative effects on soil fertility, as excessive heavy metals adversely affect soil, plants, and the environment. Therefore, this study aimed to determine the distribution of volcanic ash cover from the eruption of Mount Semeru and investigate elemental composition as well as mineral characteristics of volcanic ash and soil covered by volcanic ash. The investigation was carried out in Supiturang village, Pronojiwo District, Lumajang, East Java, Indonesia. Sampling was carried out following the toposequence method, covering agricultural land within approximately ± 15 km from Mount Semeru. Pure volcanic ash was collected at sites not contaminated with soil. At the site location, it was found that the depth of volcanic ash cover ranged from “thin” (10 cm). The results of SEM and XRD analyses showed that of the pure volcanic ash contained quartz (50%), rock fragments (15%), plagioclase (12%), hornblende (10%), opaque (8%), and pyroxene (5%) minerals. The results of XRF analysis showed that the dominant elements in volcanic ash and soil were silica (Si), aluminum (Al), calcium (Ca), iron (Fe), and potassium (K). Several non-essential heavy metal elements found were Pb, Sn, and As, while rare minerals discovered were Y, Nb, Eu, and Yb at relatively low concentrations. The SEM analysis showed the structure of volcanic ash dominated by prismatic and blocky.

Indonesia is in the ring of fire, which has an impact on the characteristics of volcanoes, one of which is Mount Raung. Mount Raung, part of the Iyang-Argopura mountains, has a role in influencing the development of soil types and the environment; it was recorded in 1586, 1987, 1597, and 1638. Soil types and environmental parameters have an influence on critical land conditions. Remote sensing technology has been used in various fields, one of which is land evaluation. This study examined the distribution of soil characteristics and the mapping of critical lands through remote sensing approaches. The method used to identify the morphological characteristics of soil classification and the potential for critical land was a descriptive-exploratory method. The results of the research on soil types are divided into three orders, namely Andisols, Inceptisols, and Alfisols. The three land orders are divided into nine great groups, with Lithic Eutrudepts having the highest area of 38.02%, followed by Typic Hapludalfs (21.70%), Typic Eutrudepts (9.79%), Typic Epiaquepts (7.84%), Aquic Eutrudepts (7.71%), Aquic Eutrudepts (5.64%), Fluventic Epiaquepts (5.30%), Typic Udivitrands (2.16%), and Vitric Hapludands (1.83%). Critical land based on the analysis of five factors of erosion, land use, slope, rainfall, and soil canopy density, is divided into four criteria i.e., critical area of 895.88 ha, medium critical 9,027.69 ha, and lightly critical of 14,096.89 ha. Land use, slope, and plant canopy density play a major role in the potential for critical land with a strong-very-strong level of closeness (0.350-0.610).

This research will examine Ibroh's methods and advice in Islamic education, with a focus on the views of Abdurrahman An Nahlawi, an Islamic scholar and thinker who has made a major contribution to the development of Islamic education. The method used in this research is library research using books and other literature as the main data source. Data collection uses sociological philosophical approaches, namely analyzing a character's thoughts and relating them to the educational context by means of documentation to obtain data. Ibroh's method in Islamic education is to provide good examples in everyday life to inspire and guide students towards behavior that is in accordance with Islamic teachings. The most important goal of ibroh from the perspective of Islamic education is to seek wisdom from every historical event studied, both from history books and from teachers. On the other hand, the concept of advice shows the important role of teachers or educators in providing guidance, suggestions and direction to students so that they can understand and apply religious teachings correctly. Keywords: Ibroh, Advice, Islamic Education Abstrak Penelitian ini akan mengkaji metode Ibroh dan nasihat dalam pendidikan Islam, dengan fokus pada pandangan Abdurrahman An Nahlawi, seorang cendekiawan dan pemikir Islam yang memiliki kontribusi besar dalam pengembangan pendidikan Islam. Metode yang digunakan dalam penelitian ini adalah kepustakaan (library research) dengan menggunakan buku-buku dan literatur-literatur lainnya sebagai sumber data yang utama. Pengumpulan data menggunakan pendekatan-pendekatan filosofis sosilogis yaitu menganalisis pemikiran seorang tokoh dan mengkaitkan dengan konteks pendidikan dengan cara dokumentasi untuk memperoleh data. Metode Ibroh dalam pendidikan Islam adalah memberikan contoh yang baik dalam kehidupan sehari-hari untuk mengilhami dan membimbing siswa menuju perilaku yang sesuai dengan ajaran Islam. Tujuan terpenting ibroh dari sudut pandang pendidikan Islam yaitu mencari hikmah dari setiap kejadian sejarah yang dipelajari, baik dari buku sejarah maupun dari guru. Di sisi lain, konsep nasihat menunjukkan peran penting dari guru atau pendidik dalam memberikan panduan, saran, dan arahan kepada siswa agar mereka dapat memahami dan menerapkan ajaran agama dengan benar. Kata Kunci: Ibroh, Nasihat, Pendidikan Islam

Berdasarkan hasil analisis kebutuhan yang dilakukan di SMAN Mojoagung diperlukan model permainan dalam pembelajaran permainan bola kecil softball materi overhand throw untuk meningkatkan hasil belajar dan minat belajar peserta didik. Penelitian ini bertujuan mengembangkan model pembelajaran berupa permainan lempar tangkap berantai menggunakan produk fisik berupa buku panduan untuk pendidik dan video tutorial cara bermain. Metode penelitian yang digunakan adalah R&D “Research and Development” atau penelitian pengembangan. Sampel dari penelitian ini sejumlah 132 peserta didik. Instrumen penelitian menggunakan angket untuk 3 validator, dan angket peserta didik. Teknik analisis data menggunakan deskriptif kuantitatif dengan hasil skor presentase. Didapatkan nilai rata-rata hasil evaluasi dari ahli permainan yaitu pada aspek isi 93,33%, pada aspek kualitas 94% (Sangat Baik), ahli materi pembelajaran yaitu pada aspek isi 96,67%, pada aspek kualitas 96%, pada aspek bahasa 93,33% (Sangat Baik), dan ahli materi bahasa pada aspek is 90%, pada aspek kualitas 92%, dan pada aspek bahasa 93,33% (Sangat Baik). Disimpulkan bahwa pengembangan permainan lempar tangkap berantai untuk meningkatkan overhand throw softball dapat digunakan siswa kelas XI.

Fluid is a substance that is capable of flowing. The types of fluids that are often used in everyday life are liquid fluids and gas fluids. To drain the fluid you need a laundry device called a pump. The working principle of the pump is to provide pressure or energy to the fluid. This type of research is experimental research, namely, researchers carry out experiments to obtain data in the form of numbers or quantitative data. Researchers varied the valve openings from 0o, 25o, 45o, and 65o and used a pump rotation of 1600 RPM. This research plan is to determine the effect of valve opening on pump capacity and efficiency. The research results show that the pump capacity and efficiency results at valve openings from 0o to 65o have increased significantly. The greatest capacity and efficiency occur at 65o valve openings with a value of 6 L/M and 43.2%.

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals. Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations. Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality. Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management. Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic.

Jember is surrounded and limited by highlands such as Mount Argopura, Mount Ijen, Mount Argopura, and the southern karst mountains. In 2015-2022, the Jember area flooded during the rainy season and dried during the dry season. Changes in land cover that do not follow the science of soil preservation will cause disasters, including landslides and erosion. The purpose of this study is to assess the risk of landslides on the slopes of Mount Argopura through the Geographic Information System. The study used a field survey method that was divided into several stages, including making a working map, conducting a field survey, and analyzing the data in the laboratory. The sensitivity analysis of the landslide level used as the basis for the assessment used the relationship between the parameters of soil erodibility, soil erosion, slope and soil conservation, and slope length. The sensitivity of the level of landslide risk on Mount Argopura is divided into five classes, from very light to very heavy. The very light category covers 4.92% of the total area with erosion of 0.47 t/ha/year. The very heavy class covers 39.70% of the total area, with 1,360.79 t/ha/year erosion.

The total area of irrigated rice fields on the slopes of Mount Argopura is 21,420.02 hectares. Soil that experiences flooding will change the characteristics of the physical, chemical, and soil classification properties. The aim of the study was to examine the soil characteristics and classification system of paddy fields on the slopes of Mount Argpura. The research was conducted in July–September 2022 in paddy fields on the slopes of Mount Raung. Soil analysis in the laboratory of the Faculty of Agriculture, University of Jember This research uses a descriptive exploratory method through field surveys. Parameter research on the chemical-physical characteristics of soil and soil classification The research shows that the average rainfall of paddy fields at the foot of Mount Argopura is 2,275 mm per year with a standard deviation of 514 mm and a coefficient of variance of 23%. The morphological horizons of the genesis results in paddy fields are generally Apg, Adg, Bwg, and Cg. The USDA's classification of soil Hydraquentic Humaquepts (pedon 1), Typic Epiaquepts (pedon 2), Aeric Epiaquepts (pedon 3), Indonesian soil classification Gleisol molik (pedon 1), Gleisol eutric (pedon 2), and Gleisol eutric (pedon 3), according to WRB/FAO Molic epireductic Gleisol (Aphihumic) (pedon 1), ochric reductive gleysol (ochric, clayic) (pedon 2), and ochric siltic reductive gleysol (pedon 3).

Abstract This study examines the influence of family control on firm performance, taking into consideration the moderating variable of the proportion of independent commissioners. The sample for this research consists of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2018, with 477 observations. Ordinary Least Squares (OLS) regression analysis and Moderated Regression Analysis (MRA) techniques were employed to test the hypotheses. The findings of this research indicate that family control has a significant negative impact on firm performance. Additionally, it was found that the proportion of independent commissioners significantly weakens the negative influence of family control on firm performance.

Land use changes become a problem that contributes to the decline in the watershed function and performance. Bedadung watershed divides Jember Regency, which has upstream from Mount Raung and a downstream Indonesian Ocean. During the last ten years in Jember, there has been a flood from the overflow of the Bedadung river, which is unable to accommodate water from upstream. It is alleged that the cause of flooding in upstream of the Bedadung watershed is land cover and land capability that has changed. The purpose of this study was to assess land use changes using a composite approach to Landsat 8 imagery and land capability index for the upstream of the Bedadung watershed. The results showed that land cover of the Kesambi sub-watershed during 1995-2020, forest decreased by 34.74%, settlements and open land decreased by 47.25%, dry land increased by 120%, while plantations and rainfed rice fields were fixed. The decrease in forest area can disrupt the water cycle, thereby increasing runoff volume and water discharge, causing flooding downstream of the Bedadung watershed and upstream of the Bedadung watershed. Land capability evaluation of the upstream of Kesambi sub-watershed, area of Bedadung watershed was mostly in class III, covering 5782.9 hectares (85.53%), class IV covering 214.8 hectares (3.18%), class VI covering 379.7 hectares (5.62%), and class VII covering 383.9 hectares (5.68%) with limiting factors of effective soil depth, land slope/slope, erosion sensitivity, and drainage. Areas with class III land capability covering land mapping units 1, 2, 3, 6, and 7 can be utilized as agricultural with good conservation technology, while land mapping units 4.5, and 8 are only capable for forest areas.

Gunung Raung merupakan hulu DAS Bedadung. DAS Bedadung merupakan sungai yang membelah Kabupaten Jember dan memiliki peran penting dalam kehidupan masyarakat Jember salah satunya sebagai sumber air pertanian. Penggunaan lahan di lereng Gunung Raung digunakan untuk hutan, perkebunan, sawah, dan tegalan. Luas tutupan lahan di lereng Gunung Raung sebelah barat selama 25 tahun menurun sebesar 34,74% (hutan), 35,07% (perkebunan), 54,17% (sawah tadah hujan). Tindakan secara cepat dan akurat dalam memperbaiki kondisi tanah dan lahan yang sesuai kaidah konservasi, sehingga kerusakan tanah dapat diperbaiki dengan langkah pertama memetakan wilayah potensi status kerusakan tanah. Tujuan penelitian Mengidentifikasi dan mengestimasi Kerusakan Tanah Menggunakan Metode Berbasis OBIA Citra Satelit Sentinel-2B dengan pembobotan Lereng Gunung Raung. Metode penelitian menggunakan metode diskriptif eksplorasi dengan mengabungkan metode Berbasis Object-Based Image Analysis (OBIA) Citra Satelit Sentinel-2B dan pembobotan. Tahapan analisis dalam metode OBIA melalui 3 tahapan meliputi koreksi atmosferik, segmentasi dan klasifikasi. Analisis statistic menggunakan analisis sidik ragam, regresi dan korelasi. Hasil analisis potensi kerusakan tanah di sub DAS Kesambi yang didasarkan pada analisis OBIA dan pembobotan bahwa potensi kerusakan tanah di wilayah penelitian dibagi menjadi tiga yaitu sangat rendah 16,61% (1.122,99 hektar), rendah 63,94% (4323,14 hektar), dan sedang 19,45% (1315,17 hektar). Parameter yang berpengaruh terhadap kecepatan kerusakan tanah yaitu relief/lereng dan penggunaan lahan dengan nilai korelasi yang sedang (0,421-0,601).

Kebutuhan beras nasional tahun 2021 sebesar111,58 kilogran per kapita per tahun. Luas lahan pertanian produktif di Jawa Timur berkurang tiap tahun karena alih fungsi lahan. Program intensifikasi pengelolaan lahan sub optimal diperlukan sehingga produktifitas padi mampu memenuhi kebutuhan beras nasional. Tujuan penelitian ini adalah penerapan teknologi penataan pola tanam padi sawah berdasarkan karakteristik iklim di lahan sub optimal DAS Sampian lereng Gunung Ijen. Penelitian dilakukan dengan menggunakan metode diskripsi eksploratif yang terbagi atas tiga tahap yaitu pra survai, survai, dan pasca survai. Bahan dan alat yang digunakan meliputi data curah hujan 11 tahun terakhir, suhu udara; kelembaban udara; tekanan udara; kecepatan angin; peta administrasi; peta penggunaan lahan; peta jenis tanah; peta topografi, GPS, sorfware Arc-GIS, alat survai lapang, varietas padi. Penentuan tipe iklim Oldeman didasarkan pada jumlah bulan basah dan bulan kering. Pola tanam tanaman padi ditentukan melalui ketersediaan air tanah. Berdasarkan hasil penelitian dapat disimpulkan bahwa lahan sub optimal DAS Sampian Lereng Gunung Ijenterbagi atas tiga tipe iklim Oldeman dengan presentase iklim C3 dengan bulan basah 5-6 bulan sebesar 73,62%; iklim D3 luasan sebesar 20,35%; iklim E menempati porsi luasan sebesar 6,02%. Pola tanam padi di DAS Sampian kaki Gunung Ijen berdasarkan karakteristik iklim dapat dilakukan penanaman padi tiga kali dalam setahun mulai bulan Desember - Maret, Maret - Juni, Juni-September.

Abstrak – Siapkah Auditor Menghadapi Era Digitalisasi 4.0? Tujuan utama – Penelitian ini berupaya untuk mengetahui seberapa siap profesi audit menghadapi persaingan digitalisasi 4.0. Metode – Penelitian ini menggunakan metode in depth interview. Adapun informan penelitian adalah tujuh orang informan dengan berbagai latar belakang auditor. Temuan Utama - Profesi audit belum sepenuhnya siap menghadapi revolusi industri. Ketidaksiapan ini disebabkan kualitas SDM yang belum mumpuni serta dukungan sarana prasarana yang kurang memadai. Selain itu, penerapan big data masih belum optimal. Implikasi Teori dan Kebijakan – Auditor harus memiliki strategi untuk bisa beradaptasi di era digitalisasi 4.0. Strategi yang bisa dilakukan adalah kemauan dan tekad yang kuat untuk mempelajari ilmu di luar akuntansi. Kebaruan Penelitian – Penelitian ini melihat lebih dalam kesiapan auditor dalam menghadapi era digitalisasi 4.0. Abstract – Are Auditors Ready to Face the Digitalization 4.0 Era? Main Purpose - This study seeks to determine how ready the audit profession is to face digitalization 4.0 competition. Method – This study uses the in-depth interview method. The research informants are seven informants with various auditor backgrounds. Main Findings - The audit profession is not yet fully prepared for the industrial revolution. This unpreparedness is due to the unqualified quality of human resources and inadequate infrastructure support. In addition, the implementation of big data is still not optimal. Theory and Practical Implications – Auditors must have a strategy to adapt to the digitalization 4.0 era. The strategy that can be implemented is a strong will and determination to learn knowledge outside of accounting. Novelty – This study looks deeper into auditor readiness in the digitalization 4.0 era.

Covid-19 affected the banks’ financial acitivities globally and, therefore, mobile banking can become solution for doing a distancing transaction. This study tries to observe if mobile transaction has significant effect of income in private and public bank in Indonesia. This study collects the data about bank profitability and the number of mobile banking users before and during Covid-19 pandemic from BCA and BNI in Indonesia. The data of mobile transaction is divided into three, mobile, internet, and SMS banking. The data of income divided into two, premium/net and operational income. The data is analyzed using linear regression method to observe if mobile transaction has effect toward income variables. The data is analyzed using SPSS. The result showed that before pandemic, those three mobile transaction have strong correlation toward the increasing number of net and total operational income in BNI. In BCA, mobile banking has a significant effect on net and total operational income. During pandemic, mobile transactions have negative correlation toward net income, while operational income has positive one for BNI, but negative for BCA. It can be concluded that internet, mobile, and SMS banking have correlation toward net and total operational income.

Indonesia's population in 2021 will increase by 0.92% from 2020. The increasing population demands the fulfillment of food. Land changes and their consequences indicate land damage. The purpose of the study was to assess the soil damage potential index (SDPI) on the slopes of Mount Argopura through terrain analysis and the use of geographic information system technology. The research was carried out on the slopes of Mount Argopura in 2022. The tools used included a clinometer, a GPS, spectrophotometer, AAS, arc GIS 13 and minitab. The materials included administrative maps, soil maps, slope maps, RBI maps, land use maps, rainfall maps. This research is descriptive exploratory with field survey method. The activity is divided into 3 stages, namely pre-survey, field survey, and post-survey. Research parameters include texture, soil thickness, soil type, soil pH, CEC, base saturation, soil drainage, parent material, landform, relief, rainfall, and land use. Based on the results of the study, the SDPI with an area of 22,148.75 ha was in the heavy category 44.12% (9772.28 ha), the medium category was 53.11% (11762.84 ha), and the light category was 2.77% (613.63 ha).

This research is motivated by the unsystematic subject matter of fiqh in Islamic Religious Education (PAI) lessons in schools in the 2013 curriculum. The understanding of the subject matter of fiqh must be systematic or sequential. If students learn the subject matter of fiqh not systematically or sequentially, it will impact the confusion of students' mastery. The systematic confusion in discussing the subject matter of fiqh in Islamic Religious Education (PAI) lessons in the 2013 curriculum at the school have been resolved by the government through the 2022 prototype curriculum policy set out in the decision of the Head of the Standards, Curriculum, and Educational Studies Agency, Ministry of Education and Culture. Education, Culture, Research, and Technology of the Republic of Indonesia number 008/H/KR/2022. This research aims to describe and analyze the systematically subject matter of fiqh in Islamic Religious Education (PAI) lessons in schools in the 2022 prototype curriculum. This type of research is library research. With content analysis, researchers found that the systematics of fiqh subject matter in Islamic Religious Education (PAI) lessons in schools in the 2022 prototype curriculum had been arranged hierarchically-systematically.

Indonesia is a country with great potential in salt production. The high salt imports suggest that the potential has yet to reach its full potential. Salt produced by the coastal communities of Rembang Regency has the potential for further development. The research objective is to identify the development strategy for the salt business in Rembang Regency by analyzing internal and external factors through SWOT analysis. The research results show that internal factors of the salt business include supporting and inhibiting factors. The lack of electronic media usage and promotion are inhibiting factors, while education level, age, and experience are supporting factors from the internal perspective. External inhibiting factors for the salt business include business competition. External supporting factors include the availability of raw materials, enabling increased production. With both supporting and inhibiting factors from internal and external perspectives, the development strategy for the salt business in Rembang Regency involves enhancing digital and online promotion and marketing skills and improving product quality to enhance competitiveness.

Abstrak - Fondasi Akuntabilitas Kemitraan Corporate Social Responsibility: Perspektif Kosmologi Ghazali Tujuan Utama - Penelitian ini bertujuan untuk mendalami kolaborasi akuntabilitas kemitraan CSR dari perspektif kosmologi Ghazali. Metode - Penelitian ini menggunakan kombinasi metode penelitian tindakan dan refleksi pemikiran Al Ghazali. Beberapa pihak yang terlibat dalam program kemitraan CSR menjadi informan dalam penelitian ini. Temuan Utama - Temuan penelitian ini menghasilkan pondasi akuntabilitas kolaborasi kemitraan CSR. Fondasi ini dimulai dari kesadaran bahwa manusia harus memahami sang pencipta, serta peran dan fungsi keberadaannya di dunia. Selain itu, akuntabilitas kemitraan CSR harus dibangun untuk menciptakan tindakan yang adil bagi masyarakat, lingkungan, dan keuntunga. Implikasi Teori dan Kebijakan – Akuntabilitas kemitraan CSR harus mempertimbangkan manfaat tindakan kolektifitas. Manfaat ini adalah meringankan beban tanggung jawab, adil dan sejahtera sebagai tanggung jawab bersama. Kebaruan Penelitian - Rasa kemanusiaan yang bersumber dari hati dapat dipergunakan untuk membangun kolaborasi akuntabilitas kemitraan CSR. Abstract - Fundamentals of Corporate Social Responsibility Partnership Accountability: Ghazali: Cosmological Perspective Main Purpose - This study aims to explore the collaborative accountability of CSR partnerships from the perspective of Ghazali's cosmology. Method - This research uses action research methods and Al Ghazali's reflection. Several parties involved in the CSR partnership program became informants in this study. Main Findings - The findings of this study resulted in the accountability foundation of CSR partnership collaboration. This foundation starts from the realization that humans must understand the creator and the role and function of his existence in the world. In addition, the accountability of CSR partnerships must be built to create appropriate actions for society, the environment, and profits. Theory and Practical Implications – The accountability of CSR partnerships must consider the benefits of collective action. This benefit lightens the burden of responsibility, fair and prosperous as a shared responsibility. Novelty - Humanity that comes from the heart can be used to build collaborative CSR partnership accountability.

Pemerintah Indonesia mencanangkan swasembada gula nasional sejak tahun 2015. Di sisi lain luas areal lahan pertanian di Jawa terutama Jawa Timur semakin menurun sedangkan konsumsi gula nasional meningkat 1,51 % per tahun. Peningkatan konsumsi tidak diimbangi dengan peningkatan produksi tebu dilahan, rata-rata produksi tebu di lahan di bawah 60 ton/ha menurun 50% dari 15 tahun terakhir. Tujuan dari kegiatan penelitian yaitu evaluasi kesesuaian lahan aktual dan potensial guna meningkatkan produktifitas tanaman tebu. Penelitian dilaksanakan pada bulan Agustus-September 2021 di Kecamatan Sumberbaru Kabupaten Jember. Metode penelitian yang digunakan untuk menyelesaikan masalah yaitu metode diskriptif eksploratif dengan memachingkan data karakteristik tanah & lingkungan dengan diskripsi lingkungan tumbuh ideal bagi tanaman tebu. Hasil penelitian menunjukkan bahwa di Kecamatan Sumberbaru Kabupaten Jember luas kelas kesesuaian lahan aktual tidak sesuai (N) seluas 7517,53 hektar (48,26%), sesuai marginal (S3) seluas 5392,60 hektar (35,62%), cukup sesuai (S2) seluas 2666,03 hektar (17,12%). Kesesuaian lahan potensial untuk tanaman tebu tidak sesuai (N) seluas 401,62 hektar (2,58%) turun 94,66%, sesuai marginal (S3) luas 745,85 hektar (4,79%) turun sebesar 86,17%, cukup sesuai (S2) luas 7747,86 hektar (49,74%) meningkat 190,61%, sesuai (s1) luas 6680,83 hektar (42,89%).

Research Purposes. This study aims to test whether there are differences in resource cost allocations when decision makers receive negative or positive information. Research Methods. This research with a 2x3x2 mixed subject design was conducted using an internet-based experimental application with the final result of 132 participants who passed the manipulation check. Research Results and Findings. The study results do not show differences in resource cost allocations when there are differences in performance achievement. The effectiveness of the strategy map is proven to be significant when the decision makers get the strategy map visualization, that is, there is no excessive allocation compared to those in the group without the strategy map visualization.

Curriculum has strategic values in the era of independent campus. This research aims to construct a curriculum based multiple perspectives tends to learners’ preference and diversity in Islamic Higher Education. It’s a mix-method research. Qualitative methods, using naturalistic design with interactive models, while quantitative methods with cross-sectional surveys to determine the level of stakeholder’s understandings and the result of it. The result found that multiple dimensions leads to an eternal-essential closed to the Oneness of God, creativity, capability. The other one refers to instrument; model, knowledge, organization, sequence, need analysis, purpose, value, and stakeholder. Furthermore, the appropriate one tends to an essential-humanistic technologies curriculum in fulfilling for independent campus recognition.

Several previous research had conducted to identify factors that have a significant impact on SMEs' sustainable behavior. But unfortunately, there has not been a single study that explores the influence of these factors in an ongoing pandemic condition. Our study tried to describe the level of effectiveness of the contribution and ability of competitive advantage factors and corporate culture in improving the SMEs sustainable behavior. The results of this study can be used for better SME development strategies, especially in conditions where pandemics such as COVID-19 are still ongoing. This research was conducted using a sample of 194 SMEs in the province of South Kalimantan-Indonesia. Sampling took by a purposive sampling technique and an online questionnaire as a research instrument. Data analysis techniques are using SEM by testing the construct validity and reliability, influence testing, path analysis, and contribution effectiveness analysis. This study found that competitive advantage had no significant effect on sustainable behavior, while corporate culture has a substantial impact on SMEs' sustainable behavior. The total direct impact and effectiveness of the contribution given by the corporate culture factor are more significant (79%) compared to the competitive advantage factor (21%).

The rapid development of information technology is also followed by developing databases and information based on social media. Social media Twitter is one area for disclosing accounting information in tweets, retweets, and other posts. This study aims to explore fraud-forensic accounting disclosures from the viewpoint of the four largest public accounting firms in the world (The Big 4) on the Twitter database. The approach used in this research is exploratory qualitative, with the content analysis method using NVivo software R1. The data collected a target of around 1000+ tweets. Researchers logged onto Twitter (as @agunggdeagung) and searched for all tweets containing the hashtag #fraud #forensic #accounting # big4. This research produces the theme of business, knowledge, time, and reports, and the themes of accounting, fraud, and forensics, which have already been defined as keywords in disclosure on social media Twitter. This research implies that in carrying out a qualitative approach with the twitter database, elements of the domain, community (user), information posts, and powerful data-based analysis software must be fulfilled.

Enterprise Risk Management (ERM) has the benefit of enhancing organizational effectiveness, risk reporting, and improving business performance. The maturity measurement of ERM implementation is crucial in deducing risk management conditions and disparities within the company as means to achieve a more targeted ERM pursuance, one which is beneficial in assessing the company's condition. This study used sixteen criteria of ERM Maturity Models, to measure the maturity level of ERM implementation carried out by medium-sized industrial companies in priority sectors in East Java. Data were obtained from 137 company directors or managers of Medium Industry companies dispersed across 38 districts/cities in East Java among 6 priority sectors. Results showed that 43.5% and 46.6% of companies that experienced sales growth and an increase in net profit, respectively, are companies with optimal implementation of ERM. Meanwhile, 67% of companies that underwent a decline in sales performance and net profit turned out to be companies with weaker ERM implementation levels.

Penelitian ini bertujuan untuk mengetahui keaktifan belajar peserta didik tunagrahita ringan dalam pembelajaran pendidikan jasmani adaptif pada masa new normal. Metode survei dilakukan dalam penelitian ini untuk mengetahui data keaktifan peserta didik. Teknik pengumpulan data menggunakan instrumen penilaian berupa checklist dengan cara observasi pembelajaran. Hasil penelitian ini menunjukkan bahwa observasi yang dilakukan sebanyak dua kali pengamatan diperoleh hasil persentase tertinggi yaitu 56,25% peserta didik yang aktif dalam proses pembelajaran dengan indikator selalu aktif mendapatkan persentase 33,25%, kadang aktif 19,50%, dan tidak aktif sebesar 3,50%. Berdasarkan hasil penelitian yang telah dilakukan, diperoleh kesimpulan bahwa tingkat keaktifan peserta didik tunagrahita dalam mengikuti pembelajaran pendidikan jasmani adaptif di SLBN Jombang dapat dikatakan aktif.

This study aims to test the impact of digital technology and business regulations on financial inclusion and socioeconomic development in low-income countries. Digital technology and business regulations are perceived to be powerful factors to spur financial inclusive economies and ease several social and economic ills and thus enhance the welfare of low-income nations which represent most world regions. Secondary data were collected for 77 low-income countries from different sources including World Bank, IMF, and UNDP while Smart PLS 3. software was employed for data analysis. This study is distinguished by casting a new angle of linking digital technology and business regulations as drivers of financial inclusion and socioeconomic development. It also presents financial inclusion as a means to an end. Furthermore, it contributes to the literature by providing an empirical evidence on the significant positive impact of digital technology and business regulations on both financial inclusion and socioeconomic development using PLS-SEM method. Thus, stakeholders, governments, and supporters ought to sustainably endorse adoption of digital finance and business environment to assist the poor low-income citizens get pulled into a better-quality life and more improved living standards.

Abstract This study aims to understand accounting students’ perceptions to become auditor permanently. An exploratory qualitative approach was used to investigate the topic through in-depth interviews with 10 final-year accounting undergraduate students. The results show that students have relatively similar insights about the auditor profession that is considered as a heavy job with a high level of stress and workload. However, students perceive that this profession can be taken into account as an option of a permanent job in the long term. Abstrak Penelitian ini bertujuan untuk mengetahui pandangan mahasiswa akuntansi tentang profesi auditor sebagai pekerjaan tetap. Pendekatan kualitatif eksploratoris digunakan dengan melakukan wawancara mendalam pada 10 mahasiswa akuntansi tingkat akhir yang telah memenuhi kriteria informan. Hasil menunjukkan bahwa mahasiswa akuntansi berpandangan relatif sama mengenai profesi auditor, terutama pandangan bahwa profesi auditor merupakan pekerjaan yang berat dengan tingkat stress dan workload yang tinggi. Namun, mahasiswa memandang profesi auditor sebagai sebagai pilihan pekerjaan tetap mereka dalam jangka waktu panjang.

Inventory management is the most important activity, because if the inventory in the warehouse is not managed properly, it will allow a decrease in profits and loss of customers. PT Andalan Teknik Karetindo Putra Bangsa has weaknesses in its inventory management activities, where the presentation of the information is done manually, namely through the process of recording in a book, then transferred to the Speedsheet application. Sometimes the data submitted is inaccurate, that is, there are still errors regarding the stock of goods. In this research, we used a prototype software model.. Making this website is made to overcome these problems and to increase the effectiveness and efficiency of company performance. Where we make 2 level access rights, namely for warehouse staff and company leaders. With this website, warehouse staff can quickly and accurately find out the availability of goods and leaders can immediately find out the stock of goods available in the warehouse and can immediately print inventory reports without having to ask to the warehouse

The current study, which is a classroom action research, aims to improve: (1) the learning process; and (2) the social skill and civics learning outcome of the XI graders of TITL vocational high school of SMK Gamaliel 1 Madiun through implementing PBL assisted by digital literacy. This involved 35 students and lasted from August 2019 to February 2020. Data were gathered through (1) interview, (2) observation, (3) document, (4) assignments/tests. On the basis of the 4 cycles, it was found that the average score of the social skill of: cycle 1 was 61.23; cycle 2 was 72.03; cycle 3 was 82.09. There was improvement as much as 10.80 from cycle 1 to cycle 2, and 10.06 from cycle 2 to cycle 3. Regarding learning outcome, the average scores were: cycle 1 = 65.00; cycle 2 = 71.14, and cycle 3 = 76.71. There were, therefore, improvement as much as 6.15 from cycle 1 to cycle 2 and 5.57 from cycle 2 to cycle 3. To put in brief, implementing PBL assisted by digital literacy to the XI graders of TITL vocational high school of SMK Gamaliel 1 Madiun improved their: (1) social skill, and (2) civics learning outcome.

Chilli (Capsicum annum L.) is a horticulture comodities that high demand because it has a high economic value. The demand of Chilli increase every year as the population grows and the industry grows which requires Chilli as raw materials. The productivity of red chili in Jember Regency is also low, which is only 87.68 quintals hectare-1. Fluctuations in red chili production that occurred in the Jember area were caused by several things including an unsupportive environment such as declining soil fertility, high pest attacks, and excessive use of pesticides. Therefore there is a need for agricultural development in order to be able to meet food needs and increase export opportunities to neighboring countries. The parameters observed in this study were secondary data from the soil unit map. The secondary data referred to are soil drainage, soil depth in cm, slope related to erosion, altitude, standing water, soil cation exchange capacity, and soil pH. The improvement efforts made to improve the land suitability class is by setting the spacing, giving organic matter, agricultural lime, P fertilization, cutting and filling the land with a mound terrace system or bench terrace to reduce soil erosion.

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

The use of digital technology (e-commerce and social media) can increase the influence business strategy on the MSME performance. This study aims to examine digital technology in mediating the effect business strategy on the MSME performance. This study uses a quantitative approach with an explanatory research design, observation and questionnaire methods, with purposive sampling on halal certified and labeled food products, MSME that transact business using e-commerce and social media 2017-2019 in NTB, a sample 650 MSME with a response rate 536 MSME. The analysis tool used is SmartPLS. The findings show that digital technology partially mediates business strategy on the performance MSME. Digital technology is an intermediary variable that is able to be competitive in the global market, because MSME can do online marketing, so that their products can be recognized and can increase sales. The business strategy applied is the cost leadership strategy in terms; dominant commodity produc, production process using traditional tools, new product development, at least cooperation with resellers. Financial performance has increased sales and operating profit, non-financial performance has increased; Product quality, product quality, production target services and provide information about effectiveness, the use of digital technology in business strategies to improve the MSME performance.

Tanah Lot which is based on a precept of morality in it. This study uses a qualitative methodology, with an interpretive paradigm and by using a case study approach. The results of accountability carried out by managers have been documented, accountability refers to the practice of the teachings of tri hita karana and managers involve external parties in their management. Weaknesses are still visible where the manager is still using the manual ticket system. Then the transparency carried out by managers is still lacking, especially in terms of their finances which tend to seem closed.

This study aims to examine whether there are differences between set roles when reviewing strategy execution in two new regions, especially when the initial period performance achievement is below target. This judgment differences will be explained through attribution theory and negativity bias theory. The 2 x 2 x 2 mixed-subject experimental research design was held during the Covid 19 pandemic involving the assigned roles (as an evaluator or evaluatee), Balanced Scorecard performance achievement (corporate performance indicators below target or above target), and regional managers. The sample consisted of graduate students from the universities in Surabaya who had passed their academic requirement courses and voluntarily participated through web-based media. The research data obtained was analyzed using repeated-measure ANOVA. One hundred and thirty-two participants passed the manipulation check questions and were processed in order to answer the question posed. The results show that there are differences between the structural roles and also when the corporate performance indicators are below target. The evaluator’s negative bias is also higher than that of the evaluatee. These findings confirm the relevance of attribution theory and negative bias theory, but the correlation test shows that evaluators also consider external attributes when making strategy reviews. Overall, there is a misalignment between the decision-makers, especially when the performance is in a state of fluctuation.

This research was conducted in a cooperation namely KOPSAE, located in three villages, Jurang Jero, Pujon Lor, and Sebaluh, distric of Pujon. Malang, East Java. The research objective is to investigate the women involvement in improving family life of diery farmer in tose villages and to evaluate the women’s contribution in their family’s revenue. This research results can be used by East Java Animal Husbandary Office, financial institutions, cooperative enterprises, and other external parties in determining prolicies for supervision and improvement of farm business in rural areas. Data are collected through survey. Population used are 40 families who own cows. The result shows that women have potential roles in improving the family’s revenues. The women contribution is approximately 44,99% of total family’s revenues. The women allocate their time about 1-2 hours a day in diery family activities, meanwhile, men spent about 2-4 hours a day. It appears that supervision is still needed for using their idle time in order to improve their skills as well as their revenues.

The ultimate objective of this study is to describe a big picture of managerial honesty research that had been done in last decade. Moreover, the result of this research is aiming to provide an opportunity to continue the research on this particular topic. This archival study was held based on 21 research subjecting in managerial honesty, particularly in budgeting.Research that can be developed in this sphere is related to economic and psychological factors that affect conflict within the organization. Specifically, this research plan seeks to outline the economic and psychological factors affecting the competition. Furthermore, the research plan seeks to distinguish models from the competition and analyze their impact on management tendencies in conducting honesty in addition to economic incentives to lie. The model is here: first, the model that involves economic pressures and the second is a model that raises competition among participants without changing the number of monetary incentives. Keywords: Managerial Honesty, Budgetary Slack, Honesty on Budgeting

This research seeks to understand the process of institutionalization of spending review in the budgeting system in Indonesia through the perspective of new institutional theory. Spending review is a method of measuring the quality of government expenditure in the structure of the State Revenue and Expenditure Budget (APBN). This research uses interpretive paradigm based on case study. The results of this study indicate the discovery of symptoms of mimetic isomorphism and coercive isomorphism in the process of institutionalization of spending reviews. The institutionalization process also occurs because of endogenous factors, in which actors within the Directorate General of Treasury reinterpret the effects of foreign elements or recontextualization.

Dalam paper ini, model optimisasi portofolio investasi Mean-Variance tanpa aset bebas risiko, atau disebut model dasar dari Markowitz telah dikaji untuk mendapatkan portofolio optimum.Berdasarkan model dasar dari Markowitz, kemudian dilakukan studi lebih lanjut pada model Mean-Variance dengan aset bebas risiko. Selanjutnya, kedua model tersebut digunakan untuk menganalisis optimisasi portofolio investasi pada beberapa saham IDX30. Dalam paper ini diasumsikan bahwa proporsi sebesar 10% diinvestasikan pada aset bebas risiko, berupa deposito yang memberikan return sebesar 7% per tahun. Berdasarkan hasil analisis optimisasi portofolio investasi pada lima saham yang dipilih didapatkan grafik permukaan efisien dari optimisasi portofolio Mean-Variance dengan aset bebas risiko, berada lebih tinggi dibandingkan optimisasi portofolio Mean-Variance tanpa aset bebas risiko. Dalam hal ini menunjukkan bahwa portofolio investasi kombinasi dari aset bebas risiko dan aset tanpa bebas risiko, lebih menguntungkan dibandingkan portofolio investasi yang hanya pada aset tanpa bebas risiko.

Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap pengungkapan emisi karbon. Faktor yang diuji di dalam penelitian ini meliputi ukuran perusahaan, profitabilitas, kompetisi, per­tumbuhan, rasio utang pada ekuitas, dan reputasi Kantor Akuntan Publik. Metode yang digunakan untuk mengukur seberapa luas pengungkapan emisi karbon mengadopsi dari check list yang dikembangkan berdasarkan lembar permintaan yang diperoleh dari Carbon Disclosure Project (CDP). Sampel penelitian ini dipilih menggunakan purposive sampling dan terseleksi 19 per­usahaan pemanufakturan yang lterdaftar di Bursa Efek Indonesia berturut-turut mulai dari tahun 2012- 2013. Hasil penelitian ini menunjukan bahwa rasio utang pada ekuitas berpengaruh negatif signifikan pada pengungkapan emisi karbon, sementara faktor lainnya tidak berpengaruh signifikan.

Penelitian ini bertujuan untuk mendiskripsikan: (1) implementasi program akselerasi di SD Muhammadiyah Sapen Yogyakarta, dan (2) kendala yang dihadapi dalam pelaksanaan program akselerasi di SD Muhammadiyah Sapen Yogyakarta. Jenis penelitian ini adalah kualitatif. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dan dokumentasi. Wawancara dilakukan untuk mengetahui implementasi program yang meliputi: supervisi akademik kepala sekolah, upaya kepala sekolah untuk meningkatkan kemampuan guru akselerasi, rekrutmen siswa akselerasi, kendala- kendala yang dihadapi dalam pelaksanaan program akselerasi. Observasi dilakukan untuk mengetahui sarana prasarana dan pemanfaatannya untuk implementasi program akselerasi. Dokumentasi dilakukan untuk mengetahui dokumen yang diperlukan dalam implementasi program akselerasi. Hasil dari penelitian ini adalah sebagai berikut: (1) implementasi program akselerasi meliputi: (a) rekrutmen siswa akselerasi melalui dua tahapan yaitu informasi dan seleksi. (b) upaya peningkatan kemampuan guru melalui diklat dan pendampingan dari UKP UGM. (c) pemanfaatan sarana dan prasarana didukung oleh sumberdaya manusia sesuai ahlinya supaya efektif dan efisien.(d) upaya kepala sekolah memotivasi guru akselerasi dilakukan setiap ada pertemuan, secara finansial guru akselerasi mendapat intensif, dan pemberian motivasi dari UKP UGM. (2) kendala yang ada dalam implementasi program yaitu adanya sebagian orang tua siswa tidak maksimal dalam pendampingan anaknya dan kebosanan anak dalam belajar karena beban tugas dan ulangan.

Industri gula Indonesia berada di bawah tekanan untuk meminimalkan kehilangan nutrisi off-farm dan mengurangi seluruh biaya produksi. Saprodi pupuk menyerap biaya produksi 65% dari total biaya. Salah satu upaya yang dapat dilakukan adalah penerapan rekomendasi pupuk spesifik berdasarkan analisis tanah. Penelitian ini bertujuan untuk mengelompokkan petak Status Hara N Total, P-Tersedia, K-Tertukar dan cluster rekomendasi pemupukan tanaman tebu (Saccharum officinarum Linn.) di kebun Unit Usaha PG. Djatiroto, Lumajang melalui pemetaan. Analisis dilakukan terhadap 48 sampel, dengan 1 sampel mewakili petak 6,25 ha. Pengelompokan petak berdasarkan peubah konsentrasi N Total, P-Tersedia, K-Tertukar dilakukan dengan metode Hierarchical cluster Analysis dan Sistem Informasi Geografis (GIS) mulai dari bulan Januari sampai Mei 2014. Hasil analisis mendapatkan 5 kelompok area rekomendasi pemupukan. Satu kelompok (cluster 3) yang terdiri dari satu petak dengan rekomendasi 160 kg N/ha, 90 kg P2O5/ha,145 kg K2O/ha; cluster 1 yang terdiri dari 29 petak dengan rekomendasi 160 kg N/ha, 90 kg P2O5/ha, 175 kg K2O/ha; cluster 2 yang terdiri dari 7 petak dengan rekomendasi 120 kg N/ha, 90 kg P2O5/ha, 175 kg K2O/ha, cluster 4 yang terdiri dari 23 petak dengan rekomendasi 160 kg N/ha, 135 kg P2O5/ha, 175 kg K2O/ha; cluster 5 yang terdiri dari 6 petak dengan rekomendasi 120 kg N/ha, 135 kg P2O5/ha, 175 kg K2O/ha.

In recent conditions, company is not considers merely on profit, but there is strong argument that company must aware on its social environments. Hence, it is required that a company must disclose its social responsibility to the stakeholders. Corporate social disclosure itself is influenced by many factors. The objective of this study is to explain the influencing factors of corporate social responsibility. Based on the Stakeholders theory, the study will investigated social responsibility accounting phenomena on business practices. The research sites would be in PTPN- East Java consists of PTPN X, XI, and XII. Regressions models are used to test the formulated hypothesis. Data were collected by using questionnaires which were mailed to 58 top and middle managers in PTPN who directly or indirectly involved in the corporate social responsibility. The empirical finding showed that and partially Mass media pressure are significant factor to corporate social disclosure, meanwhile Government regulation, Community pressure, environmental organization pressure do not have significant effect on corporate social disclosure. However, simultaneously those factors significantly influence the PTPTN’s corporate social disclosure.

Abstract This study aims to describe students’ learning difficulties in the Indonesian language learning process at the senior high school. The research subjects were students of SMAN 1 Klaten, SMAN 1 Karangnongko, and SMAN 1 Karangdowo. The data were collected by means of tests and interviews. They were analyzed using qualitative and quantitative descriptive techniques with the AnBuso computer program. The results of the data analysis show that the students have difficulties in: the language sub-competencies of structure (61.07%) and vocabulary (52.6%); the language competencies of listening (41.88%), speaking (18.89%), reading (21.15%), and writing (20.02%); and the literary competency at the levels of information (45.69%), concepts (40.9%), perspectives (41.74%), and appreciation (47.1%). These show that the difficulties are evenly distributed on the various components of learning materials, both for language and literary competencies, so that the solutions must be comprehensive including the selection of learning methods. Keywords: learning difficulties, competencies, Indonesian language

The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation. The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers.

Pedoman Pembinaan Fasilitas Pabrik dan Pengorganisasiannya

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