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Laporan keuangan dapat memberikan informasi yang akurat bagi semua pihak yang berkepentingan dan menggambarkan kinerja dari sebuah usaha secara efektif, khususnya UMKM. Hal ini akan lebih mempermudah bagi pihak yang berkepentingan jika laporan keuangan UMKM sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Ada beberapa faktor yang mempengaruhi pemahaman UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM, yaitu kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah kualitas sumber daya manusia, ukuran perusahaan, sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Obyek penelitian adalah UMKM industri pengolahan di Kota Kediri dengan sampel 59 industri. Data diperoleh dari kuesioner yang disebarkan kepada pemilik UMKM. Analisis data penelitian ini menggunakan analisis regresi linear berganda dengan aplikasi SPSS. Hasil dari penelitian ini adalah kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM secara bersama-sama berpengaruh terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Hal ini berarti kualitas pelaku usaha dengan tingkat pendidikan yang tinggi akan paham dan lebih mudah memahami mengenai betapa pentingnya melakukan laporan keuangan berdasarkan SAK EMKM. Semakin besarnya ukuran usaha akan mendorong untuk mencari kebutuhan modal usaha dari pihak ketiga sehingga perlu adanya laporan keuangan sebagai salah satu bukti kelayakan usaha. Adanya sosialisasi secara mengenai akuntansi dan juga pelaporan yang sesuai dengan SAK EMKM.

To overcome the spread of covid 19, schools and universities conduct learning through online activities. In online learning, the Kyai Ageng Basyariyah high school teacher still uses WhatsApp only, so learning is not optimal. This is less effective so that more meaningful learning training is needed such as Google Classroom training as one of the innovations in online learning. This training begins with pre-training preparations such as licensing, module preparation, and training support equipment. Then direct training was held, namely an explanation of the introduction of Google Classroom and hands-on practice which was attended by 23 teachers. The results of the practice of training activities using the Google Classroom application for the online learning process at SMA Kyai Ageng Basyariyah have been carried out well and smoothly and show that the training participants have mastered how to use Google Classroom.

The increasing conversion of agricultural land to non-agricultural land is the central issue in Karawang Regency. It is caused by the increasing population, urbanization, industrialization, urban expansion, and its position in the Jakarta Bandung Mega Urban Region (JBMUR) corridor. The increasing need for space in urban areas encourages the development to the city’s outskirts (urban sprawl). Urban sprawl is the biggest challenge in Karawang Regency’s spatial planning. The purpose of this study is to identify the spatial pattern of urban sprawl conditions formed from 2009 until 2018 and projecting urban sprawl in 2018 until 2031 as a recommendation for controlling space use for agricultural land development. The method used is urban sprawl analysis with related research, Moran index autocorrelation analysis and Local Indicator of Spatial Association (LISA), analysis of land use alignment and spatial patterns of spatial plan, and overlays. The results of this study indicate that the spatial distribution of urban sprawl occurs along the Cikampek, Telukjambe Barat, Telukjambe Timur, Pangkalan, and Tegalwaru toll roads. The urban sprawl that occurred in 2009 until 2018 has the type of leapfrog development. There was a change to the kind of urban sprawl to kind of ribbon development and an increase in the urban sprawl of 67.14 km2 in the projected urban sprawl in 2018 until 2031. Land use with conformity is much broader than land use that is not aligned with spatial planning. Therefore, first priority recommendation for agricultural land development still dominates in Karawang Regency.

In the 21st century, the significance of competencies is increasing in our everyday lives and in the labor market. Such complex competencies like critical and creative thinking is a topic that are becoming more and more relevant. In the past, researchers have shown a direct link between creative thinking and teaching methods. The project will apply a STEM research method throughout the study and comparing SSCS learning. The study focuses on the critical examination of specific assignments and students' critical and creative thinking. In this study, researchers used prisms and pyramids as stimuli for 125 students to evaluate their imagination. This study uses a quasi-experimental design to explore a different hypothesis about the link between STEM and SSCS on student creativity and critical thinking. To determine whether or not the data collection technique can assist students in improving their critical and creative thinking, it has been put through its paces. MANOVA has been shown to be effective in testing hypotheses in several studies. Compared to the SSCS learning model, the STEM-based K-13 curriculum positively impacts critical and creative thinking. It can be concluded that the STEM approach, as opposed to the SSCS model, can be used as an alternative solution for learning in the industrial era 4.0. En el siglo XXI, la importancia de las competencias está aumentando en nuestra vida cotidiana y en el mercado laboral. Competencias tan complejas como el pensamiento crítico y creativo es un tema que se está volviendo cada vez más relevante. En el pasado, los investigadores han demostrado un vínculo directo entre el pensamiento creativo y los métodos de enseñanza. El proyecto aplicará un método de investigación STEM a lo largo del estudio y comparará el aprendizaje de SSCS. El estudio se centra en el examen crítico de tareas específicas y el pensamiento crítico y creativo de los estudiantes. En este estudio, los investigadores utilizaron prismas y pirámides como estímulos para que 125 estudiantes evaluaran su imaginación. Este estudio utiliza un diseño cuasi-experimental para explorar una hipótesis diferente sobre el vínculo entre STEM y SSCS en la creatividad y el pensamiento crítico de los estudiantes. Para determinar si la técnica de recopilación de datos puede o no ayudar a los estudiantes a mejorar su pensamiento crítico y creativo, se ha puesto a prueba. Se ha demostrado que MANOVA es efectivo para probar hipótesis en varios estudios. En comparación con el modelo de aprendizaje SSCS, el plan de estudios K-13 basado en STEM tiene un impacto positivo en el pensamiento crítico y creativo. Se puede concluir que el enfoque STEM, a diferencia del modelo SSCS, puede utilizarse como una solución alternativa para el aprendizaje en la era industrial 4.0.

This study aims to describe the form and function of the solo guitar performance of Batang Hari Sembilan in Batu Urip hamlet, Batu Urip Taba village, Lubuklinggau city, South Sumatra. This study used a qualitative de-scriptive approach. Data collection techniques using observation, interviews, and documentation. The collected data were then analyzed using analytical and interactive techniques with data reduction, data presentation, and conclusion drawing. Based on the discussion that has been done, this study found that the Single Batang Hari Sembilan Guitar is a rhythm of guitar strings containing rhymes. Pantun is an identity and plays a very important role in the life of the community. The function of the pantun in the solo guitar performance of Batang Hari Sembilan was originally used as a communication function. Currently, this art performance has developed, namely as a ritual function, a function of preserving culture, a function of entertainment, a function of cultural continuity, a function of means of communication, and a function of emotional expression.

Students' creative thinking processes need to be developed to support them in solving complex mathematical problems, but this is not easy. This study aims to describe students' creative thinking skills in solving linear equation system problems based on brain dominance. This research is a qualitative descriptive research with a case study approach. Subjects were categorized into right brain dominance and left brain dominance by using a brain dominance questionnaire. The research instruments were in the form of tests and interview guidelines. Data validation uses method triangulation and data is analyzed through data reduction, data presentation, data verification, and drawing conclusions. The results showed that the subject of right brain dominance in fluency gave 3 responses, in flexible thinking the subject gave 3 different ideas, in original thinking the subject gave a unique response, and in elaboration the subject did not show a coherent answer. While the left brain dominant subject in fluent thinking (fluency) gave 4 responses, in flexible thinking the subject gave 3 general ideas, in original thinking the subject did not show a unique response, and in detailed thinking (elaboration) the subject showed a flurry of answers., Proses berpikir kreatif mahasiswa perlu dikembangkan untuk mendukung mereka dalam menyelesaikan masalah matematika yang kompleks, namun hal ini tidak mudah. Penelitian ini bertujuan untuk mendeskripsikan kemampuan berpikir kreatif mahasiswa dalam memecahkan masalah sistem persamaan linier berdasarkan brain dominance. Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Subjek dikategorikan pada right brain dominance dan left brain dominance dengan menggunakan angket brain dominance. Instrumen penelitian berupa tes dan pedoman wawancara. Validasi data menggunakan triangulasi metode dan data dianalisis melalui reduksi data, penyajian data, verifikasi data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa subjek dominasi otak kanan dalam berpikir lancar (fluency) memberikan 3 respon, dalam berpikir fleksibel subjek memberikan 3 ide yang berbeda, dalam berpikir orisinal subjek memberikan respon yang unik, dan dalam elaborasi subjek tidak menunjukkan keruntutan jawaban. Sedangkan subjek dominan otak kiri dalam berpikir lancar (fluency) memberikan 4 tanggapan, dalam berpikir fleksibel subjek memberikan 3 ide yang umum, dalam berpikir orisinal subjek kurang menunjukkan respon yang unik, dan dalam berpikir detail (elaborasi) subjek menunjukkan keruntutan jawaban.

Provinsi Jawa Timur memiliki potensi dalam pertanian dan perkebunan yang melimpah, terutama untuk komoditas buah-buahan. Perilaku ekonomi dilakukan oleh para petani buah adalah berimprovisasi untuk memproduksi dan memasarkan olahan buah-buahan, seperti yoghurt dan fruit leather. Dalam hal ini, diperlukan alat pemanas untuk melakukan produksi yang ekonomis, efektif, dan optimal. Penelitian ini bertujuan untuk merancang bangun alat pemanas elektrik produk olahan pertanian berbasis tubular heater element sebagai alat utama dalam produksi yoghurt dan fruit leather. Pemanas elektrik produk olahan pertanian berbasis tubular heater element menjadi salah satu pengembangan yang dapat dijadikan alternatif sebagai bahan yang ramah lingkungan serta ekonomis. Penggunaan thermostat pada pemanas agar suhu dapat dijaga pada keadaan optimal antara 75°-85°C. Alat ini dibuat dalam dimensi panjang 90cm, lebar 60cm, dan tinggi 60cm. Prinsip kerja alat ini sama seperti oven, dan dapat digunakan pada semua jenis olahan pertanian, peternakan dan juga alat ini masih dapat dikategorikan sebagai alat yang ekonomis, efektif, guna mendukung perkembangan perekonomian dalam bidang pertanian.

The purpose of the implementation of community service activities is to prepare SMKN 2 Kediri students and millennials to better understand and master the Capital Market. The method of implementation uses the experiential learning method, which is a learning method from experience. The method used is the lecture method, the question and answer method and the simulation method. For simulation method by doing multiple choice questions, crossword simulation (TTS), kotak katik simulation, case debate simulation and stock treading simulation in Indonesia stock exchange using Reliance Securities and MNC Securities. The implementation of Community Service was held on October 1, 2019 until October 14, 2019 for a period of 10 days attended by 22 participants and carried out at the Indonesia Stock Exchange Politeknik Negeri Malang PSDKU Kediri.

Students' mathematics learning achievement is influenced by many factors, one of which is the learning media used. The textbook is one alternative learning media. The textbook used previously was not focused on problem-solving, so that this development research aims to produce a textbook based on problem-solving in algebra that is valid, effective, and practical. This research uses Gall & Borg development research which is limited to seven steps namely research and information collecting, planning, developing a preliminary form of product, preliminary field testing, main product revisions, main field testing, and dissemination. This research was conducted at the Department of Mathematics Education, Universitas PGRI Madiun. Instruments and data collection used in this study were textbook validation sheets, learning outcomes tests, and student response questionnaire. The results of the research showed that the validation result of the textbook was included in the highly valid criteria (86,74 %), the test results met the criteria of classical completeness (82,75%), and the students' response to the textbook was very high (83,33%). Based on these results, it can be concluded that the algebra textbook based on problem-solving can be used in learning. The results of the application of an algebra textbook based on the problem-solving show an increase in student achievement with an N-Gain value of 0.32.

Penelitian ini bertujuan untuk melihat pengaruh project based learning berbasis media interaktif terhadap kemampuan komunikasi matematis mahasiswa pada materi garis singgung lingkaran. Subjek dalam penelitian ini adalah mahasiswa program studi pendidikan matematika Universitas PGRI Madiun. Jenis penelitian ini adalah studi korelasional untuk melihat hubungan antara project based learning berbasis media interaktif terhadap kemampuan komunikasi matematis mahasiswa. Populasi dalam penelitian ini berjumlah 58 siswa, dan sampel menggunakan semua populasi. Penelitian ini menggunakan instrumen tes prestasi belajar dan tes kemampuan komunikasi matematis. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi sederhana dengan rumus koefisien korelasi product moment. Hasil penelitian menunjukkan bahwa project based learning berbasis media interaktif memiliki korelasi positif terhadap kemampuan komunikasi matematis mahasiswa sebesar 77%. Ini menunjukkan bahwa selain project based learning berbasis media interaktif, masih ada 23% dari faktor lain yang memiliki efek positif pada keterampilan komunikasi matematika siswa. Abstract This study aims to see the effect of project-based learning using interactive media on students' mathematical communication skills in tangent circles. The subjects in this study were students of mathematics education study program at PGRI Madiun University. This type of research is a correlational study to see the relationship between project-based learning using interactive media on students' mathematical communication skills. The population in this study amounted to 58 students, and the sample used all populations. This study uses a learning achievement test instrument and a mathematical communication ability test. Analysis of the data used in this study is a simple regression analysis with the product moment correlation coefficient formula. The results showed that project-based learning using interactive media had a positive correlation with students' mathematical communication skills by 77%. This shows that besides project-based learning using interactive media, there are still 23% of other factors that have a positive effect on students' mathematical communication skills.

Salah satu bentuk Industri Kecil Menengah pada Program Pengabdian Masyarakat ini adalah usaha olahan “Opak Gambir” dan “Busa Kepiting” yang berbahan baku dasar dari tepung tapioka . Industri Kecil Menengah milik Ibu Vera yang merupakan mitra dari program pengabdian ini diberi nama “Kresnajun” dengan produk yang diberi nama merek ‘Sekarjoyo”. Usaha yang dirintis oleh Ibu Vera ini sebenarnya cukup menjanjikan karena mempunyai cita rasa yang enak, namun dalam pengembangan usaha masih sangat kurang terutama dalam aspek pemasaran dan tatakelola keuangannya. Sistem penjualan yang dilakukan mitra tanpa menggunakan media promosi secara online. Penjualan hanya berdasarkan pesanan, serta menitipkan produknya ke beberapa toko terdekat. Padahal dengan merek yang sudah cukup memadai usaha ini bisa dikembangkan melalui jaringan yang lebih luas. Permasalahan lain dalam bidang manajemen keuangan adalah administrasi keuangan yang kurang tertata dengan baik menyebabkan secara implisit akan mempengaruhi perhitungan keuntungan usaha. Tujuan Program Pengabdian Masyarakat ini adalah upaya mengatasi masalah yang dihadapi mitra dengan tahapan sebagai berikut 1) Memberikan pelatihan dan pendampingan manajemen usaha dengan membuat laporan keuangan sederhana berdasarkan SAK EMKM 2)Memberikan pelatihan stategi pemasaran terutama dalam melakukan promosi melalui media online, karena saat ini promosi masih kurang diperhatikan sehingga penjualan kurang optimal. Kata Kunci: Manajemen Keuangan, Strategi Pemasaran, IkM Kresnajun

This study aims to analyze the effectiveness of internal control on two existing Community Banks in Tulungagung. According to Bank Indonesia rank, Tulungagung occupies the 1st position of the highest NPL in 2016. The effectiveness analysis of internal control is performed on the second Community Bank crediting system that includes qualitative and quantitative aspects analysis. Qualitative aspect analysis is based on Audit Standard applicable in Indonesia (AS) Section 319 Consideration of Internal Control in Audit of Financial Statements paragraph 07. Quantitative aspect analysis using Fixed Sample Size with a 95% confidence level and fault tolerance / DUPL (Desired Upper Precision Limit) = 5%. The result of the qualitative aspect shows the internal control system in both Community Banks is effective. It’s based on conformity between AS Section 319 and its implementation on both Community Bank. Total 20 questions for conformity analysis, 1st Community Bank for the next called BPR A is 80% appropriate, 2nd Community Bank for the next called BPR B is 60% appropriate. The rest questions are used as an attribute on quantitative analysis. The result of the quantitative aspect shows the internal control system in both Community Banks is not effective. This is because the AUPL (Achieved Upper Precision Limit) from three attribute samples analyzed exceed specified DUPL, that is: a) Authorization of credit approval documents AUPL = 18%, b) Completeness of supporting documents attached AUPL = 28%, and c) Verification of transaction correctness and correctness of ceiling calculation AUPL credit = 29%.

Accurate weather forecasts should support the increase in safety of aviation operations in Indonesia. This weather forecast is needed, especially in detecting turbulence, considering that geographically Indonesia has effective solar radiation resulting in convective cloud formation. Convective clouds can trigger turbulence then produce disruption and even accidents on flights. This research uses a case study on the Etihad Airways flight on Bangka Island on May 4, 2016. At the time of the incident, there was turbulence at 39,000 feet altitude, and the aircraft did not enter the cloudy area. The Weather Research and Forecasting (WRF) model is used to simulate the turbulence in this study, which is downscaled up to 3 km with a microphysics parameterization of WRF Single Moment 6 Class (WSM6). The results were then verified using correlation and linear regression for temperature, wind direction, wind speed, and pattern resemblance between cloud fraction and the convective nuclei distribution. The turbulence is analyzed from the south-north and west-east vertical airflow. The turbulence spotted at 06.40 UTC when there is a quite strong updraft which can cause turbulence. The turbulence parameters used, such as the eddy dissipation rate (EDR) parameter, which has a value of 0.05 , Richardson number with a value of less than 0.25, and turbulence index (TI 1) with a maximum value of 4 x 10-7 s-2 found that turbulence was in a strong category. The turbulence that occurs in this study is identified as near cloud turbulence (NCT) event due to cloud formation observed in the west of the turbulence and intense updraft activity at the location of turbulence.

The purpose of this community service is to make financial reports for UMKM players in Kalirong Village, Tarokan District using accurate online applications. Implementation of these community activities using cycle learning, namely: 1. Exploration (description) that is, this exploration method means to dig up the knowledge about the preparation of financial statements; 2. Explanation (empirical) namely this explanatory method is to introduce how the concept and how to use accurate applications; 3. Application (aductive), namely this method is to apply it to the preparation of financial statements accurately in their respective companies. This online financial report preparation training activity for UMKM in Kalirong Village, Tarokan District was held on September 21-26, 2020.

This study aims to examine the forwardness of society at Kediri implementing financial technology. This study used risk, financial technology facilities, and public interest as independent variables that affect community readiness. We did a survey to collect questionnaire data from 400 respondents. The results of this study provide empirical evidence that society at Kediri have been able to adapt financial technology. The risk factor for transaction errors can also be minimized by using financial technology, so society have tendency to implement financial technology

Pasar modal merupakan sarana yang sangat menguntungkan baik bagi pihak perusahaan maupun bagi pihak investor yang sama-sama berorientasi pada keuntungan. Tujuan investor menanamkan modalnya berupa saham adalah untuk mendapatkan return (tingkat pengembalian). Penelitian ini bertujuan untuk mengetahui apakah rasio nilai pasar atau valuation ratio berpengaruh pada return saham. Adapun emiten yang dipilih adalah emiten dari perusahaan ritel pada tahun 2016. Penentuan sampel menggunakan metode purposive sampling. Untuk melihat besarnya pengaruh Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) sebagai variabel independen terhadap return??? saham??? sebagai??? variabel??? dependen,??? maka??? digunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Price Cash Flow Ratio (PCFR) berpengaruh terhadap return saham ditolak dan Price Sales Ratio (PSR) berpengaruh terhadap return saham ditolak. Dapat dikatakan bahwa investor tidak memandang Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) dalam menilai return saham.

Penelitian ini bertujuan untuk mengetahui sistem penilaian pendidikan akhlak aplikatif di SDIT Bina Anak Sholeh Cilacap dan bagaimana implementasi dari sistem penilaian pendidikan akhlak aplikatif tersebut. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Sedangkan teknik pengumpulan data menggunakan beberapa metode, diantaranya wawancara, observasi, dan dokumentasi. Data yang terkumpul kemudian dianalisis melalui reduksi data, penyajian data, analisa data secara kualitatif, menarik kesimpulan dan keabsahan data. Hasil penelitian menunjukkan bahwa sistem penilaian akhlak aplikatif yang telah diterapkan di SDIT Bina Anak Sholeh Cilacap kepada siswa, yaitu meliputi penilaian pada ranah sikap, pengetahuan, dan ketrampilan. Teknik penilaian pada ranah sikap antara lain observasi, dan jurnal. Teknik penilaian pada ranah pengetahuan menggunakan tes tulis, penugasan dan tes lisan. Sementara itu, instrumen teknik penilaiannya meliputi: instrumen penilaian ranah sikap yang telah digunakan yaitu berupa daftar chek (cek list) atau skala penilaian (rating scale) dan instrumen penilaian ranah pengetahuan yaitu berupa soal isian singkat dan uraian. Hasil belajar siswa pada mata pelajaran Pendidikan Akhlak Aplikatif di SDIT Bina Anak Sholeh Cilacap untuk ranah pengetahuan dan ranah sikap yang telah memenuhi KKM (nilai 75) sebesar 100%.Tindak lanjut penilaian yang telah dirancang ustadz/ah pada pembelajaran berupa pengayaan dan remedial untuk tindak lanjut pada ranah pengetahuan. Remedial dilakukan untuk siswa yang belum mencapai KKM agar dapat mencapai KKM, sedangkan pengayaan diberikan pada siswa yang nilainya jauh di atas KKM untuk memperdalam pengetahuan siswa. Tindak lanjut pada ranah sikap berupa pembinaan dan pengarahan secara umum apabila terdapat siswa yang hasil penilaian sikapnya buruk.

The Community Empowerment Program (Prodamas) of the City of Kediri is a program to empower the people of the City of Kediri to increase the development and income of the City of Kediri. With this Covid-19, Prodamas funds were diverted to the distribution of funds for the Covid-19 response. The purpose of this research is to test and analyze the transparency of changes in the allocation of Prodamas funds for the distribution of Covid-19 funds in the City of Kediri. The method used is descriptive quantitative by distributing questionnaires using a Liker scale which is carried out in the city of Kediri which is distributed to 46 urban villages. Research design used to test the hypothesis, in this study using a computer program SPSS 24.0 for Windows. The t-test of the effect of transparency on the distribution of Covid-19 aid funds obtained 27,528 > 1.971 or a p-value of 0.000 accepted at a significance level of 5% (p < 0.05). This means that transparency affects the distribution of Covid-19 aid funds and Ha is declared accepted. The F test of the effect of transparency on the distribution of covid-19 aid funds obtained that Pcount is greater than Ptable, namely 1428.23 > 3.087 with a p-value of 0.000 accepted at the 5% significance level, meaning that the regression model is accepted, then the model of the effect of transparency on the distribution of covid-19 aid funds, Ha accepted. It was concluded that transparency had a significant positive effect on the distribution of funds for Covid-19.

This study aims to determine and analyze whether financial performance affects the level of sustainable growth. The selected companies are companies from trading and service companies in 2017-2019. Determination of the sample using purposive sampling method. This research uses multiple linear regression analysis with SPSS application. The results of this study indicate that the profitability ratio has no effect on the sustainable growth rate and the solvency ratio has a negative effect on the sustainable growth rate.

Cocunut coir, as a secondary product of coconut, can be processed into eco-friendly fiber. This fiber is used as raw materials for handicrafts. This research aims to analyze the internal and external factors, as well as formulating an alternative strategy for the development of coconut coir handicraft business in LKP AKAS Kebumen Regency. The data used primary and secondary type. Data analysis method is done by using Internal Factors Evaluation (IFE) matrix, External Factors Evaluation (EFE) matrix, Internal External (IE) matrix and SWOT matrix. Data analysis resulted internal factors (strenghts) including abundant availability of raw materials, availability local labor, short marketing channels, national and international marketing. In the other hand, internal factors (weakness) are including lack of product innovation, an effective organizational structure, old manpower, an availability recorded orders, and lack of promotion through the website and social media. The external factors (opportunity) including the partnership with raw materials suppliers, the steadiness of raw material prices and repeated orders, the lack of competitors with the same materials, the supports from local government, and the request of delivery orders. In the other hand, the external factors (threaths) are including the risk of the market (numerous kind of handicraft with different materials), and the presence of other handicraft industry. The result of IE analysis, LKP AKAS is located in zone I, i.e grow and build. Suitable strategies for this area are market penetration, market development, and product development. Alternative strategies that can be done are: (1) make a business plan including production layout, product variation (production) and marketing to add customers; (2) summarize and manage the customer’s orders in order to have regular evaluation of the business progress in the future; (3) modified the product becomes more varied in order to be able to compete with other handicraft products; and (4) increase promotional activities online (website and social media) to attract consumers. Keywords : development strategy, handicraft, coconut coir, SWOT, Kebumen.

Higher-order thinking skills are an important component in the process of solving higher education problems that involve the mastery and understanding of scientific concepts. In an effort to hone students’ thinking abilities, innovative efforts in learning are needed. The purpose of this study was to determine the increase in higher order thinking skills of students using brain-based learning. The research method used was quasi experimental with one group pre-test post-test design. Subjects used in this study were 54 students taken by purposive sampling. The instrument used in this study is a learning achievement test to measure higher order students’ skills. The data analysis technique used is one sample t-test and N-Gain. The results showed the mean value of the pre-test was 57.65, the average value of the post-test was 70.41, and the average value of the N-Gain was 0.32. This shows that there is an increase in students’ higher-order thinking skills by using brain-based learning in logic and set courses.

This research is a development research that aims to determine the validity, practicality, effectiveness of learning media using mind mapping pocket books in quadrangular material to improve self-regulated learning of class VII students of SMP Negeri 7 Madiun. The type of research used in this study is Research and Development (R&D) with the ADDIE model which consists of five steps, namely: 1)analyze, 2)design, 3)development, 4)implementation, and 5)evaluation. The research subjects consisted of two types, namely the limited test subjects with 6 students from VII-B class and field trial subjects with 32 students from VII-G class. The research instruments used were learning media validation sheets (validity aspects), student response questionnaires (practical aspects), learning outcomes tests (effectiveness aspects), N-gain tests (increased self regulated learning) The results of this study were: 1) Learning media mind mapping pocket books in quadrangular meet high validity criteria with an average value of 88.89%, 2) pocket book learning mind mapping media in quadrangular meet high practicality criteria with an average value of 4.28 in limited trials and 4,21 in field trials, 3) mind mapping pocket book learning media in quadrangular material fulfills the effectiveness criteria percentage of students completing learning by 93.75%, and 4) Pocket book mind mapping learning media on quadrangular material can improve self regulated learning students with the results of the N-Gain average of 70.49.

Technology integration in the learning process is needed in the technological era as a form of development of teaching materials that can improve students’ metacognitive abilities. This study aims to develop valid, practical, and effective topology teaching materials based on students’ metacognitive abilities. Research and development follow the steps of developing a 4-D model that includes Define, Design, Develop, and Disseminate. The results showed that topology teaching materials met the validity criteria of 82.50%. Practicality is 82.92% in the small scale test and field test with practicality is 85.02%. Then teaching materials meet the effectiveness with limited trials of 83.33% and field tests of 87.5%. Based on these results, topology teaching materials can be used as learning resources in measuring metacognitive abilities.

The quality of profit is the ability of the earnings in reflecting the truth of the company's earnings and helping predict future earnings. Indonesia is one of the G-20 member countries applying International Financial Reporting Standard (IFRS). The existence of IFRS encourages managers to conduct high-quality financial reporting, resulting in high-profit quality as well. There are two measurements of earning quality used in this research that is accrual quality and profit persistence. This study aims to obtain new empirical evidence whether there are differences in accrual quality and profit persistence between before and after convergence IFRS . The population that is used in this research is all manufacturing companies in Indonesia in 2006-2013. The sample in this research is obtained by purposive sampling method. The results show that there are significant differences in accrual quality between before and after IFRS convergence. However, the results of the study also proved that there is no difference in earnings persistence between before and after IFRS convergence. The results of this study provide evidence that after the IFRS convergence of an efficient motive that reflects the actual state of earnings, but not necessarily predicts earnings in the future manufacturing companies in Indonesia Keywords : Accrual quality; IFRS convergence; Profit persistence. Â Abstrak Kualitas laba merupakan kemampuan laba dalam merefleksikan kebenaran laba perusahaan dan membantu memprediksi laba mendatang. Indonesia merupakan salah satu negara anggota G-20 yang menerapkan International Financial Reporting Standard (IFRS). Adanya IFRS ini mendorong manajer untuk melakukan pelaporan keuangan yang berkualitas tinggi, sehingga menghasilkan kualitas laba yang tinggi pula. Ada dua pengukuran kualitas laba yang digunakan dalam penelitian ini yaitu kualitas akrual dan persistensi laba. Penelitian ini bertujuan untuk memperoleh bukti empiris baru apakah terdapat perbedaan kualitas akrual dan persistensi laba antara sebelum dan sesudah konvergensi IFRS. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur di Indonesia tahun 2006-2013. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling. Hasil penelitian membuktikan bahwa terdapat perbedaan yang signifikan kualitas akrual antara sebelum dan sesudah konvergensi IFRS. Akan tetapi, hasil penelitian juga membuktikan bahwa tidak terdapat perbedaan persistensi laba antara sebelum dan sesudah konvergensi IFRS. Hasil studi ini memberikan bukti bahwa sesudah konvergensi IFRS adanya motif efficient yang mencerminkan keadaan laba yang sebenarnya, akan tetapi tidak belum tentu memprediksikan laba di masa yang akan datang perusahaan manufaktur di Indonesia. Kata Kunci : IFRS; Konvergensi; Kualitas akrual; Persistensi laba .

The low percentage of logarithms lesson only 22.36%[1]. The solution to overcoming the problems experienced by these students is through a brain-based learning approach that can help students to understand, think critically in solving logarithms problems. Development research is carried out using a modified 4-D model consisting of define, design, and develop. The research instruments used were validation sheets, legibility validation sheets, and student response questionnaires. Data analysis was performed on each data obtained with research instruments. The conclusion obtained is that the brain-based learning cooperative learning device in the form of good student worksheets has been achieved because the validator team states that the learning tools developed are valid, and the implementation of the trial, the device meets specific requirements. 81.23% above the minimum criteria value and 76 % of students experience an increase in cost from the previous value. This shows that using worksheets students can improve students’ critical thinking skills.