SISTEM PENGELOLAAN KEUANGAN DAERAH DAN MODAL INTELEKTUAL TERHADAP KUALITAS PENGELOLAAN KEUANGAN DAERAH DENGAN KAPABILITAS KERJA SEBAGAI VARIABEL MEDIASI DI KABUPATEN MOJOKERTO

This research aims to analyze the influence of regional financial management systems and intellectual capital on the quality of regional financial management through work capability as a mediating variable in Mojokerto Regency. This research is associative research with a quantitative approach. The location of this research was carried out in Mojokerto Regency, namely the Regional Financial and Asset Management Agency. The respondents were employees of the Mojokerto Regency Regional Financial and Asset Management Agency, with a total sample of 52 people. The research results prove that the regional financial management system and intellectual capital do not have a positive effect on work capability in Mojokerto Regency. Meanwhile, the quality of regional financial management is not only influenced by the regional financial management system and intellectual capital but also by work capacity

KEEFEKTIFAN PENERAPAN METODE PERMAINAN QUICK ON THE DRAW UNTUK PENGUASAAN PENULISAN HANZI DASAR PADA SISWA KELAS X-TATA BOGA 2 SMK YPM 2 TAMAN SEPANJANG SIDOARJO TAHUN AJARAN 2016-2017

Abstrak Penguasaan menulis dapat memperlancar proses komunikasi dan pemahaman siswa dalam menerima materi yang diberikan oleh guru dalam pembelajaran bahasa Mandarin khususnya dalam pembelajaran penulisan huruf Hanzi dasar. Penelitian ini dilakukan untuk mengatasi kendala dalam penguasaan penulisanHanzi dasar pada siswa kelas X Tata Boga 2 SMK YPM 2 Taman Sepanjang Sidoarjo.Pada penelitian ini dilakasanakan di SMK YPM 2 Taman Sepanjang Sidoarjo karena dari pengalaman Program Pengelolaan Pembelajaran (PPP) di SMK YPM 2 Taman Sepanjang Sidoarjo kebanyakan para siswa mengalami kendala menulis hanzi saat ulangan. Oleh karena itu, dengan adanya metode permainan Quick on the Draw ini yang diterapkan dalam proses pembelajaran dapat membuat siswa termotivasi dalam pembelajaran bahasa Mandarin sehingga tidak mengalami kendala dalam proses pembelajaran di kelas. Tujuan penelitian ini adalah untuk mendeskripsikan penerapan metode permainan Quick on the Draw untuk penguasaan penulisan Hanzi dasar dalam pembelajaran Bahasa Mandarin serta mendeskripsikan keefektifan penerapan metode permainan Quick on the Draw terhadap penulisanHanzi dasar dan juga mendeskripsikan respon siswa metode permainan Quick on the Draw untuk penguasaan penulisanHanzi dasar bahasa Mandarin. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan jenis rancangan penelitian true experimental design. Populasi dalam penelitian ini adalah siswa SMK YPM 2 Taman Sepanjang Sidoarjo tahun ajaran 2016/2017 dengan sampel kelas X Tata Boga 1 sebagai kelas kontrol dan kelas X Tata boga 2 sebagai kelas eksperimen. Berdasarkan hasil analisis data yang telah dilakukan diperoleh perhitungan perbedaan hasil yakni t0= 10 dan db= 74, selanjutnya dikonsultasikan dengan melihat nilai tabel taraf 5%, maka diketahui bahwa harga ts= 0,05 = 1,99 menunjukkan t lebih besar dari t tabel (1,99 < 10). Harga t0 signifikan, menunjukkan adanya perbedaan antara nilai hasil tes kelas kontrol dan kelas eksperimen. Hal ini menunjukkan bahwa dengan menggunakan metode permainan Quick on the Draw mempunyai pengaruh positif untuk penguasaan penulisan Hanzi dasar terhadap siswa kelas eksperimen yakni kelas X Tata boga 2 SMK YPM 2 Taman Sepanjang Sidoarjo. Berdasarkan hasil analisis angket respon siswa diketahui bahwa penggunaan penerapan metode permainan Quick on the Draw sangat efektif dalam pembelajaran bahasa Mandarin khususnya penguasaan penulisan huruf hanzi dasar. Sebanyak 31,57% siswa mengatakan pemahaman materi sangat kesulitan dalam menghafal urutan dan goresan huruf Hanzi, sebanyak 31,57% siswa mengatakan pemahaman materi sangat kesulitan dalam penulisan Hanzi dasar, sebanyak 52,63% siswa mengatakan proses pembelajaran menggunakan metode permainan Quick on the Draw sangat membantu untuk mempelajari penulisan huruf Hanzi dasar, sebanyak 39,47% siswa mengatakan proses pembelajaran menggunakan metode permainan Quick on the Draw sangatlah membantu untuk menyelesaikan tugas/tes dari guru secara individu maupun kelompok, dan sebanyak 39,47%siswa mengatakan penggunaan metode permainan Quick on the Draw sangatlah efektif dalam pembelajaran penguasaan penulisanHanzi dasar, sebanyak 65,78% siswa mengatakan proses pembelajaran menggunakan metode permainan Quick on the Draw sangatlah membantu untuk menyelesaikan tugas/tes dari guru secara individu maupun kelompok, dan sebanyak 65,78% siswa mengatakan penggunaan metode permainan Quick on the Draw sangatlah termotivasi dalam pembelajaran penguasaan penulisan Hanzi dasar. Kata Kunci : Metode, Penguasaan, Penulisan, Quick on the Draw, Hanzi Abstract Control wrote to expedite the process of communication and understanding of students in receiving the materials provided by the teacher in the learning of Chinese language, especially in the writing of the letter Hanzi basis. This study was done to overcome the difficulties in mastering basic Hanzi writing letters in class X SMK YPM 2 Tata Boga 2 Taman Sepanjang Sidoarjo. In this study implement in SMK YPM 2 Taman Sepanjang Sidoarjo because of the experience of Program Management Education (PPP) in SMK YPM 2 Parks Throughout Sidoarjo most of the students have problems trouble writing Hanzi current tests Therefore, with the method of the game Quick on the Drawis applied in the learning process can make students motivated in learning the Chinese language soas not to experience difficulties in the learning process in the classroom. The purpose of this study was to describe the influence of game method Quick on the Drawto improve the mastery of writing letters Hanzi basis in learning Chinese language and to describe the effectiveness of methods of game Quick on the Drawto improve the mastery of writing letters Hanzi base and also describe student response game method Quick on the Draw to improve the mastery of basic Hanzi letter writing Mandarin.This research is a quantitative research using a type of quasi-experimental research true experimental design. The population in this study were students of SMK YPM 2Taman Sepanjang Sidoarjo 2016/2017 with a sample class X Tata Boga 1 as the control class and class X Tata Boga 2 as theexperimental class.Based on the analysis that has been done obtained by calculating the difference in results t0 = 10 and db = 74, then consulted with the saw table value level of 5%, it is known that the price ts = 0.05 = 1.99 indicates t is greater than t table (1.99 <10). Price t0 significant, showed a difference between the value of the test results and the experimental class control class. This shows that by using the game Quick on the Draw has a postivive influence to improve the mastery of basic Hanzi writing letters to the experimental class students of class X Tata Boga 2 SMK YPM 2 Taman Sepanjang Sidoarjo. Based on analysis of student questionnaire responses note that the use of methods of game Quick on the Draw is very effective in learning the Chinese language, especially the mastery of basic Hanzi writing letters. A total of 31.57% of the students said understanding the material is very difficult to memorize the order and scratches letters Hanzi, as much as 31.57% of the students said the difficulties in understanding the material very basic Hanzi writing letters, as many as 52.63% of the students said the learning process using the game Quick on the Draw is helpful to learn the basic Hanzi writing letters, as many as 39.47% of the students said the learning process using the game Quick on the Draw is helpful to complete the task/test teacher individually or in groups, and as much as 39.47% of students said they use game method Quick on the Draw is very effective in learning the mastery of basic Hanzi writing letters, as many as 65.78% of the students said the learning process using the game Quick on the Draw is helpful to complete the task / test teacher individually or in groups, and as many as 65, 78% of students said that the use of methods of game Quick on the Draw is motivated in learning the mastery of basic Hanzi writing letters. Keywords : Methods, Control, Writing, Quick On The Draw, Hanz

PENERAPAN AUDIT OPERASIONAL UNTUK MENGEVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP AKTIVITAS PENJUALAN PT. VARIA USAHA BETON DI WARU

This study purpose to examine the application of operational audits in order to improve the effectiveness of internal control over sales activity in the  PT. Varia Usaha Beton. PT. Varia Usaha Beton is a business entity engaged in the provision of products Ready Mix Concrete, Precast Concrete, Concrete Masonry and Stone Broke, and other building materials are made from cement. Internal controls implemented in PT. Varia Usaha Beton need to be evaluated in order to assess the effectiveness of internal controls in achieving its objectives. Internal controls are evaluated through operational audits of internal control is applied in order to be more effective, especially in the sales activity. Operational audit aims to assess the effectiveness of the entity's internal controls and provide recommendations for improvement to improve enterprise performance. Operational audit begins with a stage of pre-liminary survey aims to describe the business entities in depth and continued in the evaluation of internal control is applied entity based on the COSO framework. The results obtained from this phase some things that are considered as critical problem areas. Critical problem areas are further developed through the stages of the audit program, field work, and the development of audit findings. The results of these stages produce audit findings have been further developed to give recommendations for improvement on the audit findings to management. Recommendations for improvements reported in the reporting phase. This improvement recommendations intended that activities related to sales activities PT. Varia Usaha Beton become more effective in achieving its objectives. Penelitian ini bertujuan untuk menguji penerapan audit operasional dalam rangka mengevaluasi efektivitas pengendalian internal terhadap aktivitas penjualan pada PT. Varia Usaha Beton.  PT. Varia Usaha Beton merupakan badan usaha yang bergerak di bidang penyediaan produk-produk Beton Siap Pakai, Beton Precast, Beton Masonry dan Batu Pecah, serta bahan bangunan lainnya yang berbahan baku semen. Pengendalian internal yang diterapkan di  PT. Varia Usaha Beton perlu dievaluasi guna untuk menilai keefektifan pengendalian internal dalam mencapai tujuannya. Pengendalian internal dievaluasi melalui audit operasional supaya pengendalian internal yang diterapkan menjadi lebih efektif, terutama pada aktivitas penjualan. Audit operasional bertujuan untuk menilai efektivitas pengendalian internal badan usaha dan memberikan rekomendasi perbaikan untuk meningkatkan kinerja badan usaha. Audit operasional dimulai dengan tahap pre-liminary survey yang bertujuan untuk mengetahui gambaran badan usaha secara mendalam dan dilanjutkan pada evaluasi terhadap pengendalian internal yang diterapkan badan usaha berdasarkan COSO framework. Hasil dari tahap ini diperoleh beberapa hal yang dianggap sebagai critical problem area. Critical problem area tersebut dikembangkan lebih lanjut melalui tahap audit program, field work, dan development of audit findings. Hasil dari tahapan tersebut menghasilkan temuan-temuan audit yang telah dikembangkan lebih lanjut untuk diberikan rekomendasi perbaikan atas temuan audit kepada pihak manajemen. Rekomendasi perbaikan dilaporkan pada tahap pelaporan. Rekomendasi perbaikan ini bertujuan agar aktivitas-aktivitas yang berhubungan dengan aktivitas penjualandi PT. Varia Usaha Beton menjadi semakin efektif dalam mencapai tujuannya.&nbsp

The Effect of Persimmon Mask on the Skin Brighten

This study aims to analyze whether there is any effect of persimmon mask to brighten skin. This study applied quasi experimental research methods, skin color chart as an instrumental that use to evaluation the skin color. Sampling was done by purposive sampling where sampling was conducted based on the physical appearance or characteristic of the population in accordance with the purpose of the research. The total of the sample was 10 people, divided into two treatment groups. Five people used persimmon masks as the research group and the other five people used papaya masks as the control group. Each group received 8 treatments for four weeks and the treatment was done twice a week .After obtaining the data, analysis requirement test by normality test using Lilliefors test and two test of variance homogeneity. The result for group A Lhitung < Ltabel is 0,221 < 0,337, so the experiment A have a normal distribution. Whereas experiment B obtained Lhitung < Ltabel, 0,163 < 0,337 so the experiment B are normally distributed. For testing the homogeneity of two variances the writer used F test, Fhitung < Ftabel is 2,19< 6,39, this means the data are homogenous. The writer also applied T test average of two directions which indicated t= 2,72 at the signigicance level of α = 0,05 and Ttable= 1,86 so, the null hypothesis (Ho) is rejected and (Hi) received. It means that the type of facial skin care using soursop leaf persimmon mask totally has influence to brighten the skin.This study aims to analyze whether there is any effect of persimmon mask to brighten skin. This study applied quasi experimental research methods, skin color chart as an instrumental that use to evaluation the skin color. Sampling was done by purposive sampling where sampling was conducted based on the physical appearance or characteristic of the population in accordance with the purpose of the research. The total of the sample was 10 people, divided into two treatment groups. Five people used persimmon masks as the research group and the other five people used papaya masks as the control group. Each group received 8 treatments for four weeks and the treatment was done twice a week .After obtaining the data, analysis requirement test by normality test using Lilliefors test and two test of variance homogeneity. The result for group A Lhitung < Ltabel is 0,221 < 0,337, so the experiment A have a normal distribution. Whereas experiment B obtained Lhitung < Ltabel, 0,163 < 0,337 so the experiment B are normally distributed. For testing the homogeneity of two variances the writer used F test, Fhitung < Ftabel is 2,19< 6,39, this means the data are homogenous. The writer also applied T test average of two directions which indicated t= 2,72 at the signigicance level of α = 0,05 and Ttable= 1,86 so, the null hypothesis (Ho) is rejected and (Hi) received. It means that the type of facial skin care using soursop leaf persimmon mask totally has influence to brighten the skin

Jenis dan Media Pembelajaran Inovatif

Penggunaan media dalam pengajaran inovatif merupakan kebutuhan yang tidak dapat diniscayakan lagi. Hal ini dapat dilihat dari perkembangan pembelajaran yang semakin membutuhkan Teknologi

Mobile Learning Materi Konjugasi Mata Pelajaran Bahasa Jerman Kelas X Di SMA Negeri 19 Surabaya

AbstrakTujuan Penelitian pengembangan adalah untuk menghasilkan produk berupa media pembelajaran mobilelearning yang layak dan efektif digunakan dalam pembelajaran Bahasa Jerman materi Konjugasi untuk pesertadidik kelas X SMA Negeri 19 Surabaya. Dalam pengembangan ini, model pengembangan yang digunakanmerupakan model ADDIE (Analyze, Design, Development, Implementation, and Evaluation). Padapengembangan ini sampai pada uji kelayakan pada ahli materi dan media, uji kelayakan tersebut berupa angketyang menunjukkan seberapa layak atau tidaknya media mobile learning digunakan untuk pembelajaran BahasaJerman. Jenis data yang diambil yaitu data kuantitatif yang diperoleh dengan menggunakan instrumen angket.Langkah pertama adalah analisis masalah, langkah kedua yaitu desain media yang tepat sesuai karakteristikmateri, siswa dan media, langlah media yaitu pengembangan media. Sedangkan untuk langkah penerapan danevaluasi media tidak dilakukan dengan alasan masih dalam masa pandemi Covid-19. Untuk mengetahuikelayakan media maka peneliti melakukan validasi media dengan dua ahli yaitu ahli ahli materi dan ahli mediamenggunakan skala. Dari validasi media didapatkan data yang kemudian dianalisis menggunakan rumuspersentase dan diperoleh hasil sebagai berikut: kelayakan materi sebesar 92,8% dan kelayakan media sebesar90,5%. Kedua hasil tersebut selanjutnya dimasukkan dalam kriteria penilaian persentase tergolong “sangatlayak”. Dengan demikian maka dapat disimpulkan bahwa mobile learning yang telah dikembangkan telah layakdan dapat digunakan dalam pembelajaran.Kata Kunci: Mobile learning, konjugasi, bahasa jerman AbstractThe objectives of this research is to create the feasible and effective learning media using mobilelearning to teach German language especially conjugation material for 10th grade students at SMAN 19Surabaya. The development method in this research is ADDIE method (Analyze, Design, Development,Implementation, and Evaluation). This research will be conducted until the feasibility test on material andmedia experts. The feasibility test is in the form of a questionnaire that shows how appropriate or notmobile learning media is used for learning German language. The data is in the form of quantitative datawhich is use questionnaire as the instrument. The first step is analysis the problem, after the problem isdiscovered, the second step is designing the media which appropriate with the characteristic of the material,students, and the media itself. The third step is developing the media. Applying and Evaluation steps willnot conducted, because of it is still in pandemic era. To measure the worthiness of the media, the researcherconduct media validation using scale formula with materials experts and media experts. The validation datawill be analyze using percentage formula and will gain the results as follows: material appropriatenessamount 92,8%, and media appropriateness amount 90,5%. These two results are then included in theassessment criteria classified as “very feasible”. It can be concluded that the mobile learning that has beendeveloped is feasible and can be used in teaching learning activity.Keywords: Mobile learning, conjugation, German

Classroom Management of Teacher at SMP-IT AL-Fityan School Medan City

The learning process is an important aspect of education because learning is the core of the educational process. The learning process will always take place in an activity at school, he explained, namely learning activities in class. These activities need to be created and developed into a vehicle for the success of an effective learning process. This means that separate management is needed to develop the activity, and the management in question is classroom management. As for the studies in this writing are: (1). To find out the teacher class management plans at SMP-IT AL-Fityan School Medan, (2). The ability to manage classes carried out by teachers at SMP-IT Al-Fityan School Medan, (3) What are the obstacles in managing classes. The conclusions from this study are as follows: (1) Classroom management by the teacher to achieve learning objectives must be planned in advance with clear and functional steps as teaching preparation materials; (2) The teacher must consider the characteristics and needs of students in managing the class, so that the learning method/media used is more appropriate; and (3) in classroom management, a teacher needs a variety of skills and teaching methods to meet students' needs so that learning conditions remain optimal

PRAKTIK JUAL BELI PASIR SUNGAI ANTARA CV PUTRA SARANA DAN TAMBANG PASIR SINAR BADAS DENGAN SISTEM COR MENURUT PERSPEKTIF HUKUM ISLAM

ABSTRAK Jual beli merupakan aktivitas yang sangat dianjurkan dalam islam. jual beli pasir sungai antara CV Putra Sarana dan tambang pasir Sinar Badas dengan sistem cor terjadi pada saat CV Putra Sarana memesan pasir kepada pihak tambang pasir Sinar Badas dengan kualitas yang bagus serta takaran yang telah ditentukan, akan tetapi pada saat proses pengangkutan pihak tambang pasir Sinar Badas memberikan pasir dengan kualitas yang kurang bagus kepada pihak CV Putra Sarana dengan menggunakan sistem cor tanpa persetujuan dari pihak CV Putra Sarana. Rumusan masalah dalam penelitian ini adalah bagaimana praktik jual beli pasir sungai antara CV Putra Sarana dan tambang pasir Sinar Badas dengan sistem cor yang terjadi di Pekon Kerang Kecamatan Batu Brak Kabupaten Lampung Barat, dan bagaimana pandangan hukum Islam tentang praktik jual beli pasir sungai dengan sistem cor. Tujuan dari penelitian ini yaitu untuk mengetahui praktik perjanjian jual beli pasir sungai antara CV Putra Sarana dan Tambang pasir Sinar Badas yang terjadi di Pekon Kerang Kecamatan Batu Brak Kabupaten Lampung Barat dan untuk mengetahui pandangan hukum Islam tentang praktik perjanjian jual beli pasir sungai dengan sistem cor. Penelitian ini termasuk penelitian lapangan (field research) sifat penelitian ini adalah deskriptip analitik, dan sumber datanya adalah data primer dan data skunder. Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi dan interview sebagai metode utama, serta metode dokumentasi. Metode pengolahan data yang digunakan yaitu metode editing dan koding. Penelitian ini menggunakan metode berfikir induktif dalam menganalisa data. Hasil penelitian dapat dijelaskan bahwa pihak tambang pasir Sinar Badas memberikan pasir dengan kualitas yang kurang bagus kepada pihak CV Putra Sarana dengan menggunakan sistem cor. Hal ini dilakukan untuk memenuhi pesanan pasir dari CV Putra Sarana demi mendapatkan keuntungan pribadi. Menurut hukum Islam praktek jual beli pasir dengan sistem cor tersebut tidak diperbolehkan, karena mengandung unsur gharar (ketidakjelasan atau fiktif) yaitu unsur resiko yang mengandung keraguan, probabilitas dan ketidakpastian secara dominan pada barang yang diakadkan, dan termasuk jual beli yang dilarang oleh syara’

ANALISIS METODE INDEKS TUNGGAL DALAM PEMBENTUKAN PORTOFOLIO OPTIMAL PADA MASA PANDEMI COVID-19

AbstractMany investors are worried about making investment decisions in the midst of the COVID-19 pandemic. Forming a stock portfolio (diversification) can minimize investment risk. The purpose of this study was to determine the value of the profits and risks of the LQ-45 index stocks, and to determine the optimal portfolio during the COVID-19 pandemic. The single index method is used with the assumption that the movement of stock returns is in the same direction as the market index. The sample selection technique used purposive sampling, and obtained seven companies as samples, namely PT. Adaro Energy Tbk (ADRO), PT. Bank Rakyat Indonesia (Persero) Tbk (BBRI), PT. Semen Indonesia (Persero) Tbk (SMGR), PT. Unilever Indonesia Tbk (UNVR), PT. Perusahaan Gas Negara Tbk (PGAS), PT. AKR Corporindo Tbk (AKRA) and PT. Wijaya Karya (Persero) Tbk (WIKA). The results showed that all samples obtained a positive expected return E(Ri), the largest E(Ri) value was obtained by AKRA shares and the smallest E(Ri) value was obtained by UNVR shares. Of the seven samples, only six companies are included in the optimal portfolio, namely PT. AKR Corporindo Tbk, PT. Perusahaan Gas Negara Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT. Wijaya Karya (Perser) Tbk, PT. Adaoro Energy Tbk, and PT Semen Indonesia (Persero) Tbk. For the largest proportion of funds obtained by AKRA shares and the smallest proportion obtained by SMGR shares. AbstrakBanyak investor khawatir dalam mengambil keputusan investasi di tengah pandemi COVID-19. Membentuk portofolio saham (diversifikasi) dapat meminimumkan risiko investasi. Tujuan penelitian ini untuk mengetahui besarnya nilai keuntungan dan risiko saham-saham indeks LQ-45, serta menentukan portofolio optimal  di masa  pandemi COVID-19. Metode indeks tunggal digunakan dengan asumsi pergerakan return saham searah dengan indeks pasar. Teknik pemilihan sampel menggunakan purposive sampling, dan diperoleh tujuh perusahaan yang dijadikan sampel yaitu PT. Adaro Energy Tbk (ADRO), PT. Bank Rakyat Indonesia (Persero) Tbk (BBRI), PT. Semen Indonesia (Persero) Tbk (SMGR), PT. Unilever Indonesia Tbk (UNVR), PT. Perusahaan Gas Negara Tbk (PGAS), PT. AKR Corporindo Tbk (AKRA) dan PT. Wijaya Karya (Persero) Tbk (WIKA). Hasil penelitian menunjukan bahwa semua sampel memperoleh nilai expected return E(Ri) yang positif, nilai E(Ri) terbesar diperoleh saham AKRA dan nilai E(Ri) Terkecil diperoleh saham UNVR. Dari tujuh sampel, hanya enam perusahaan yang masuk kedalam portofolio optimal yaitu PT. AKR Corporindo Tbk, PT. Perusahaan Gas Negara Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT. Wijaya Karya (Perser) Tbk, PT. Adaoro Energy Tbk, dan PT Semen Indoensia (Persero) Tbk. Untuk proporsi dana terbesar diperoleh saham AKRA dan proporsi terkecil diperoleh saham  SMGR