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Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh kebijakan dividen, kebijakan hutang, dan ukuran perusahaan terhadap kinerja keuangan. Kebijakan dividen diukur menggunakan Dividend Payout Ratio (DPR), kebijakan hutang diukur menggunakan Debt Equity Ratio (DER), ukuran perusahaan diukur menggunakan Logaritma Natural (Ln) total aset (SIZE), dan kinerja keuangan diukur menggunakan Return On Asset (ROA). Jenis penelitian ini merupakan penelitian kuantitatif. Dengan menggunakan metode purposive sampling sebagai teknik pengambilan sampel, sehingga terdapat 23 perusahaan yang memenuhi kriteria. Objek dalam penelitian ini menggunakan perusahaan manufaktur sektor food and baverage yang terdaftar di Bursa Efek Indonesia selama 3 tahun pada periode tahun 2019-2020, sehingga diperoleh 69 data. Setelah dilakukan pengelolaan data, peneliti menemukan 27 data yang di outlier. Sehingga terdapat 42 data yang diolah serta dianalisis dalam penelitian ini. Teknik analisis regresi linear berganda digunakan sebagai teknik analisis data dengan bantuan program SPSS versi 26. Hasil penelitian ini menunjukan bahwa kebijakan dividen berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan, kebijakan hutang berpengaruh negatif signifikan terhadap kinerja keuangan dan ukuran perusahaan berpengaruh positif signifikan terhadap kinerja keuangan.

Tujuan pendampingan ini memberikan pemahaman, semangat dan memanfaatkan peluang untuk berwirausaha. Faktor pendorong peningkatan perekonomian Indonesia adalah kewirausahaan melalui usaha mikro kecil menengah (UMKM) dapat meningkatkan kreativitas, kemampuan masyarakat dalam menyalurkan ide dan kreasi dengan memanfaatkan sumber daya alam yang tersedia. Hal tersebut dikarenakan Sekolah Tinggi Agama Islam Al Fithrah memiliki lokasi yang dekat dengan lingkungan Pondok Pesantren Assalafi. Memanfaatkan peluang usaha untuk memenuhi kebutuhan pendidikan para santriawan santriwati mulai dari Sekolah Dasar, Sekolah Menengah Pertama, Sekolah Menengah Atas, Perguruan Tinggi, dan memberikan solusi dalam bisnis yang dijalankan timbul permasalahan seperti kesulitan pembukuan usaha, cara menyusun laporan keuangan dianggap rumit dan kurang memperhatikan bisnis yang dijalankan dengan etika maka perlu metode yang digunakan untuk memberikan pelatihan adalah pengetahuan tentang etika bisnis, bimbingan pencatatan transaksi keuangan usaha dagang yang tertib teratur sampai penyusunan laporan keuangan sesuai penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).

SAK ETAP as a result of modifications that are adapted to conditions in Indonesia and have been made simplified more concise to facilitate the Small and medium-sized businesses. The results of financial data in the form of an annual balance sheet that illustrates the financial position, debt and capital at the end of the financial year as financial accountability. Journal for daily transactions recorded chronologically according to the date of transaction occurrence. In this case the preparation has been arranged based on the application of SAK ETAP. In reality, many small and medium-sized businesses do not implement SAK ETAP properly, distrust is based on the reluctance of business people to take risks to change the habits of the existing financial order from the start and assume the adoption of SAK ETAP is ineffective and has no impact on financial conditions. In this activity, the recording process will be socialized using simple bookkeeping and Microsoft Excel so that automatically in producing financial reports quickly and accurately. After participating in the socialization, understanding, and application of SAK ETAP, we hope that small and medium-sized businesses entrepreneurs can focus on developing their business without worrying about specific administrative or operational constraints in terms of preparing their financial statements at least in accordance with SAK ETAP. The application of the SAK ETAP helps make it easier to determine the outlook of small and medium-sized businesses before applying for a loan and getting a larger loan to use in developing their business.

Background: Evidence of effectiveness of the Interprofessional Education (IPE) in improving collaboration practice, patient and family satisfaction, and patient outcomes had been widely published. Most of developed countries, including United Kingdom, have implemented IPE in their healthcare curriculum, whereas some developing countries are starting the IPE initiative program. Purpose: This study aims to examine the challenges in implementing IPE. Methods : Primary studies to be included in this systematic review were searched from electronic databases such as MEDLINE (OVID) 1996, CINAHL, and ERIC (EBSCO). Hand searching through journal of inter-professional care was also conducted. The included studies were critically appraised using JBI QARI appraisal tool. The findings of the included studies were extracted using JBI finding extraction form and appraised based on the JBI level of credibility. The analysis of the study was presented in narrative form. Results : This review produced five qualitative studies using focus groups and interview methods. A total of 5 out of 88 papers met the inclusion criteria included in this systematic review. Three synthesis findings of the challenges in implementing IPE and possible solutions were identified in the literature: inter-professional relationship, IPE curriculum, and administration and resources. Conclusions : The evidence of implementing IPE in developing countries is limited. However, the challenges in implementing IPE in developing countries remain similar with those faced by developed countries. This can be guidance for developing countries to plan, initiate and implement IPE. Future studies about implementation of IPE in developing countries are highly recommended.

Tujuan Penelitian ini adalah untuk mengetahui implementasi kebijakan penyelenggaraan kesejahteraan sosial di Kota Sukabumi khususnya pemberdayaan wanita rawan sosial ekonomi. Penelitian ini menggunakan teori implementasi kebijakan yang dikemukakan oleh van Metter dan van Horn. Metode yang di gunakan dalam penelitian ini adalah metode kualitatif. Hasil dari penelitian menemukan bahwa implementasi kebijakan pemberdayaan sosial wanita rawan sosial ekonomi di Kota Sukabumi masih belum maksimal, karena ukuran dan kebijakan pada pelaksanaannya tidak sesuai dengan peraturan daerah provinsi, sumber daya finansial yang kurang mencukupi seluruh kegiatan, karakter agen pelaksana yang tidak tegas dalam menindak lanjuti kelompok usaha yang kurang berkembang, sikap pelaksana yang acuh terhadap keberlangsungan program kegiatan, dan komunikasi yang tidak dilakukan secara langsung antara pembuat kebijakan dan sasaran kebijakan. Abstract The purpose of this study was to determine the implementation of social welfare implementation policies in the City of Sukabumi, especially the empowerment of women with socio-economic vulnerability. This study uses the theory of policy implementation proposed by van Metter and van Horn. The method used in this research is qualitative method. The results of the study found that the implementation of the social empowerment policy for women with socio-economic vulnerability in Sukabumi City was still not optimal, because the size and policies in the implementation were not in accordance with provincial regulations, insufficient financial resources for all activities, the character of the implementing agent was not firm in taking action follow up underdeveloped business groups, implementing attitudes that are indifferent to the sustainability of the activity program, and communication that is not done directly between policy makers and policy targets.

The purpose of this research is to assess the factors that influence learning interest in using software and to find out the shortcomings that occur in the learning process so that it can improve the learning process strategy. The research population is the 2018-2019 class of students with a total of 338 students being the research sample. Statistics used multiple linear regression analysis. The results showed that computer anxiety and computer self-efficacy had a significant effect on students' interest in using accounting software. While the understanding of accounting has no effect on student interest. So it can be concluded that the variables of computer anxiety, computer self-efficacy, and understanding of accounting have a significant effect on students' interest in using accounting software. Keywords: Computer Anxiety; Computer Self Efficacy; Students’ Interest; Accounting Software

The study was conducted to produce a guided inquiry learning model on ecosystem material and environment pollution aided by handout based on the local potential of mangrove forest Pantai Duta to improve critical thinking skills and environmental awareness. The type of research is development research with reference to the ADDIE development model. The research sample of 64 students of 7th class SMPN 2 Paiton. Research data collection using validation sheets, questions about critical thinking skills, and questionnaires. The result of the study state that the guided inquiry learning tool is valid and practical, and can improve critical thinking skills and environmental care attitudes.Abstrak: Penelitian dilakukan untuk menghasillkan perangkat pembelajaran inkuiri terbimbing materi ekosistem dan pencemaran lingkungan berbantuan handout berbasis potensi lokal hutan mangrove Pantai Duta untuk meningkatkan kemampuan berpikir kritis dan sikap peduli lingkungan. Jenis penelitian ini merupakan penelitian pengembangan dengan mengacu pada model pengembangan ADDIE. Sampel penelitian sebanyak 64 siswa kelas VII SMPN 2 Paiton. Pengumpulan data penelitian menggunakan lembar validasi, soal kemampuan berpikir kritis, dan angket. Hasil penelitian menyatakan bahwa perangkat pembelajaran inkuiri terbimbing valid dan praktis, serta dapat meningkatkan kemampuan berpikir kritis dan sikap peduli lingkungan.