Online-based learning system is a recent policy established by the Indonesian government in all schools as a result of Covid-19 pandemic. Shifting face to face schools with online learning-based ...system creates its own problems, mainly for elementary school teachers. This study aims to investigate the readiness of elementary school teachers towards the adoption of online-based learning policies during Covid-19. There are six indicators to measure teacher readiness, they are (1) availability of learning content, (2) availability of technological devices, (3) proficiency to apply the technology, (4) ability to purchase internet data, (5) availability of internet signals, and (6) student conditions. This research was conducted using descriptive quantitative method. Data was collected through a survey of 250 elementary school teachers in Indonesia. The results indicated that 50% of teachers were less available with the learning content; 24% of teachers had inadequate technology tools; 67.6% were less adapted at implementing technology; 20.4% were less able to buy internet data packages; 40.4% of teachers stated their problem finding internet signals and 53.2% of the students were less prepared for online learning. The research concluded that the teacher is not ready for the implementation of online learning policies.
The protection of wildlife in Indonesia is still one of the important topics in the design of media campaigns. Among the various forms of campaign media that socialize is a media campaign in the form ...of animated music videos. This study discusses a two-dimensional animated music video entitled “Sabda Alam” by SMK Raden Umar Said Kudus, which tells about endemic birds in Indonesia. The purpose of this research is to formulate the elements in the animated music video to be used as a visual grammar model. This research used a combination method in the form of quantitative and qualitative analysis. Quantitatively, the data shows that this animated music video can have a positive influence on the audience, so that the audience feels more concerned about environmental problems, especially about endangered animals in Indonesia. Qualitatively, the analysis refers to the elements in the visual communication design using a visual grammar approach from Christian Leborg which consists of abstract elements, concrete elements, activities elements, and relations elements. The results of the analysis of this study formulate a visual grammar model that combines formalistic aspects in the basic design, animated film structure, cinematography, and layers of sign meaning based on semiotic theory. This research is expected to be a scientific reference in making animated music videos as a media campaign, and to be able to inspire creators to develop other environmental-themed creative economy products.
Keywords: Visual Grammar Model, Animated Music Video, Campaign Media
Real Earnings Management (REM) and financial success may have different relationships depending on how managers act. Bonus mechanisms are a significant factor that influences management behavior. The ...study seeks to examine the impact of bonus systems on the correlation between financial performance and REM practices in manufacturing companies in Indonesia. Moderated Regression Analysis (MRA) is employed to evaluate the influence of bonus mechanisms in moderating the association of financial performance on REM. The technique of purposive sampling was used to pick the sample. The study utilized data from manufacturing firms listed on the Indonesian Stock Exchange from 2017 to 2021, including a total of 400 observed data points. The research findings demonstrate that sales growth is the sole factor that significantly influences REM in manufacturing organizations, as indicated by a p-value below 10%. Other financial performance factors, on the other hand, with p-values for each variable above 10%, have not been shown to have a significant impact on REM. These factors include ROA, leverage, operating cash flow, and cash. The findings also demonstrate that, with a p-value for each variable above 10%, the bonus mechanism is a variable that modifies the effect of all financial performance variables on REM.
In the globalization era, Investment becomes something that should be prepared to face the future. Investment instruments in Indonesia were initially conventional. With its predominantly Muslim ...population, Indonesia must have investment instruments in accordance to sharia principles. In line with the demands of globalization, sharia investment instruments also developed including investment instruments in Indonesia such as sharia-based investment. Sharia stocks in Indonesia show growth. It can be swon bythe sharia stock market capitalization that continues to increase throughout the year. But behind it, there are many things that should be observed. Such as the fundamental factors of the company and what macroeconomic factors affect the growth rate of Sharia stocks. This study aims to analyze and obtain empirical evidence about the influence of fundamental factors and macroeconomic factors on Islamic stocks listed in the Jakarta Islamic Index. Sample is chosen by using purposive sampling method. Companies that become sample as many as 22 companies listed in JII in the second quarter period 2015 until second quarter of 2016. The regretion analysis is used and the hypothesis is tested by t-test, f-test and r-square. The results show partially only debt to equity ratio that significantly influence the stock price, while return on assets, inflation and Bank Indonesia interest rates has no effect on stock prices. Simultaneously all variables affect the stock price. The proportion of indepen variables influence on the stock price is 48.5%, while 51.5% is influenced by other variables that not examined in this research. So, the investor in JII should be concern with fundamental factor of company's share stock especially of debt to equity ratio.
Keywords: Internal and external factor, Investment instrument, Sharia share.
This research aims to develop a determinant variable of the Sukuk rating derived from agency and asymmetry theories. This research is essential because Sukuk or Islamic Bonds is needed in Indonesia, ...with 85% of its population out of 320 million people being Muslim. Many studies on the determinants of Sukuk ratings have been conducted and are still trending research. However, they are rarely observed from the perspective of agency and asymmetry theories, which are the basis for the relationship between principals and investors. The relationship produces three primary variables in the Sukuk rating determinants, namely financial disclosure quality (FDQ), accounting-based risks (ABRs), and earnings management (EM). This research used 570 panel annual reports from 2018 to 2020 and involved 190 firm-issued Sukuk. Meanwhile, the variables’ reflection used several indicators. SEM (structural equation modeling) was used for the statistical analysis with the help of PLS—primarily smart PLS version. The results exposed that FDQ, ABRs, and EM derived from the two theories are affected significantly by the determinant of the Sukuk rating. In comparison, earnings management successfully moderates the FDQ and Sukuk rating variables but fails to moderate the ABRs to the Sukuk rating. The conclusion also revealed that these relationship theories are fundamental in developing the Sukuk rating. However, the variables should be more complex for future research. With significant results, the agency and asymmetry theories proxied by three variables can explain the Sukuk rating. Accordingly, these theories are relevant as approaches in determining important factors of the Sukuk rating.
Batas daerah antara Kota Yogyakarta dan Kabupaten Sleman telah ditetapkan dan ditegaskan dalam Peranturan Menteri Dalam Negeri No 72 Tahun 2007, selanjutnya disebut sebagai Permendagri No 72/2007. ...Permendagri ini mengatur tentang batas daerah Kota Yogyakarta dan kabupaten Sleman dalam rangkaian koordinat titik pilar. Dalam batas daerah antara Kota Yogyakarta dan Kabupaten Sleman, terdapat 66 pilar batas yang terdiri dari tiga jenis pilar batas. Ketiga jenis pilar tersebut yaitu Pilar Acuan Batas Utama (PABU), Pilar Batas Utama (PBU), dan Pilar Batas (PBA). Telah dilakukan pengamatan secara visual terhadap 66 pilar batas yang berada di sepanjang garis batas Kota Yogyakarta dan Kabupaten Sleman. Artikel ini bermaksud untuk menyajikan hasil pengamatan secara visual pada pilar batas sebagai penanda (acuan) batas antara Kota Yogyakarta dan Kabupaten Sleman dengan tujuan untuk membantu pihak yang berkepentingan, dalam hal ini Pemerintah Kota Yogyakarta, dan Pemerintah Kabupaten Sleman dalam pemeliharaan batas antara kedua daerah. Dari hasil pengamatan secara visual ini didapati beberapa hal yang kedepannya perlu menjadi perhatian semua pihak yang berkepentingan terhadap batas ini, antara lain adanya pilar batas yang hilang, pilar batas yang sudah rusak, pilar batas yang terhalang tajuk, dan bermacam kondisi lainnya. Namun demikian masih terdapat juga pilar batas yang kondisinya cukup terawat dengan baik.
This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this ...study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05.
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