Pengaruh Likuiditas, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Jasa Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

Hasil penelitian ini menunjukan bahwa: (1) Likuiditas tidak berdampak signifikan terhadap audit delay. Koefisien regresi variabel Likuiditas (X1) sebesar 0,0566 yang bertanda positif. Nilai tstatistik sebesar 1,5551 < ttabel sebesar 2,0040 dan nilai sig 0,1256 > 0,05 artinya Ha ditolak dan H0 diterima. (2) Profitabilitas tidak berdampak signifikan terhadap audit delay. Koefesien regresi variabel profitabilitas (X2) sebesar 0,0258 yang bertanda positif. Nilai tstatistik sebesar 1,3016 < ttabel 2,0040 dan nilai sig 0,1985 > 0,05 artinya Ha ditolak dan H0 diterima. (3) Solvabilitas berdampak signifikan terhadap audit delay. Koefesien regresi variabel solvabilitas (X3) sebesar 0,1394 yang bertandaa positif. Nilai tstatistik 2,2764 < ttabel 2,0040 dan nilai sig 0,0267 < 0,05 artinya Ha diterima dan H0 ditolak. (4) Ukuran Perusahaan tidak berdampak signifikan terhadap audit delay. Koefesien regresi variabel ukuran perusahaan (X4) 0,0084 yang bertanda positif. Nilai tstatistik 1,12208 < ttabel 2,0040 dan nilai sig 0,2667 > 0,05 artinya Ha ditolak dan H0 diterima. (5) Likuiditas, Profitabilitas, Solvabilitas, Ukuran Perusahaan secara simultan berdampak signifikan terhadap audit delay pada perusahaan Jasa yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Berdasarkan yang diperoleh adalah nilai Fstatistik sebesar 2,7417 dan Ftabel 2,54. Dengan demikian hasil yang diperoleh Fstatistik2,7417 > Ftabel 2,54 dan nilai sig 0,0337 < 0,05 maka keputusannya Ha diterima dan H0 ditolak

Primary Breathing Survey Emergency with Oxygen Need Optimization and Nurse Caring on Covid-19 Patients in IGD UKI RSU Jakarta: Case Study

Emergency in Covid-19 is a respiratory tract infection caused by a new type of coronavirus (SARS-CoV-2) so that it can cause a decrease in oxygen levels in patients with saturation 95%, reduce shortness of breath, regular breathing rhythm with a frequency of 20x/minute, symmetrical chest movements, and no chest muscle retraction Methods: The method of case study results uses a descriptive approach with a process approach. nursing care, independent action by monitoring the frequency of breath and oxygen saturation as well as giving the semi-fowler position, collaborative action by giving high concentration oxygen Non-Rebreathing Mask 10 liters/minute. Results:  The patient's shortness of breath has been reduced with oxygen saturation increasing 99%, chest movement is symmetrical, irregular breathing rhythm 24x/minute is still partially resolved and the patient does not appear restless after being given high concentrations of oxygen. Conclusion: It takes speed and attitude caring towards patients to overcome anxiety and empathy, especially being a good listener by always providing support so that patients are always motivated to recover and providing independent action and the right collaboration of health workers so that the handling of Covid-19 can be resolved 

PENAFSIRAN AYAT-AYAT LARANGAN MEMILIH PEMIMPIN NON-MUSLIM MENURUT SAYYID QUTHB

Non-Muslim leadership becomes a problematic issue in the context of inter-religious relations nowadays, especially for Muslims in conducting religious-social-political relations with non- Muslims. Historically, the issue has been going on for a long time and always invites debates among the Muslim scholars from time to time. In response to this issue, the scholars are divided into two camps, most of them forbid it but others allow. One of the scholars forbidding the choosing of Non-Muslim leadership was Sayyid Quthb, as can plainly be seen on his statement, "Let us led by who are fools as long as they are Muslims rather than led by smart leaders but not Muslims". Hence, this study analyzed Sayyid Quthb’s interpetation regarding to the Qur'anic verses related to the banning of choosing Non-Muslim as a leader. The library research was conducted by gathering data from sources of bibliography related to the topic.  Nevertheless, there are still a handful of liberal Muslim intellectuals who do not possess Shari’a background on the issue of the non-Muslim leadership in the middle of the vast majority of Muslims

EFEKTIVITAS SUPERVISI KUNJUNGAN KELAS OLEH KEPALA SEKOLAH UNTUK MENINGKATKAN KINERJA GURU

This research is motivated by still many obstacles faced by teachers, including, not all teachers develop syllabus and plan for implementing learning  properly. In addition, the researchers also found that some teachers did not make plans for implementing learning in carrying out classroom learning, so the teacher taught without preparation at all. Then in the implementation of teaching and learning interactions, not all teachers use teaching aids and various learning models. The method used is less varied, only lectures and questions and answers. The purpose of this study was to improve teacher performance through supervision of class visits by principals. this research was conducted at SDN 26 Bathin Solapan. The subjects of this study were all six class teachers. This study uses school action research which consists of two cycles, with important stages such as planning, implementation, practice, and reflection. The results of the study prove that, there was an increase in assessment after supervision of class visits. The increase is as follows: in the first cycle the class I teacher got an average score of 71 while in the second cycle it increased to 86.3. Class II teacher, in the first cycle got an average score of 69.6, while the second cycle increased to 86.6. Class III teachers in the first cycle got an average score of 68.3, while the second cycle increased to 83.6. Grade IV teachers in the first cycle got an average score of 67, while the second cycle increased to 89. The fifth grade teacher in the first cycle got an average score of 69.6, while the second cycle increased to 87.3, and the class VI teacher in the first cycle got the average score. 72, while the second cycle increased to 89. From these results, researchers can conclude that by implementing supervision of class visits by principals can improve teacher performance at SDN 26 Bathin Solapa

PERUBAHAN PARAMETER SIFAT FISIKA TANAH DAN PRODUKSI RUMPUT GAJAH (PENNISETUM PURPUREUM L.)AKIBAT KEMIRINGAN LERENG DAN BAHAN ORGANIK

Banda Ace

Implementasi SPMI pada Standar Proses di SMP Negeri 1 Randudongkal Kabupaten Pemalang

Sistem Penjaminan Mutu Internal yang selanjutnya disingkat SPMI adalah sistem penjaminan mutu yang berjalan di dalam satuan pendidikan dan dijalankan oleh semua komponen satuan pendidikan. Lembaga pendidikan wajib melakukan penjaminan mutu pendidikan untuk dapat memenuhi atau bahkan melampaui Standar Nasional Pendidikan (SNP). Standar proses merupakan salah satu standar SNP yang memiliki peran sangat strategis dalam menjamin mutu pendidikan. Tujuan penelitian ini adalah untuk mendeskripsikan siklus SPMI pada standar proses di SMP Negeri 1 Randudongkal. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dokumentasi. Hasil penelitian ini menunjukkan bahwa implementasi SPMI pada standar proses di SMP Negeri 1 Randudongkal sudah sesuai dengan siklus SPMI yaitu pemetaan mutu, penyusunan rencana pemenuhan mutu, pelaksanaan pemenuhan mutu, evaluasi/audit mutu, penyusunan strategi peningkatan mutu (penetapan standar mutu baru). Hasil implementasi SPMI pada standar proses berdampak pada pelaksanaan standar proses yang berkualitas yaitu dimulai dari perencanaan, pelaksanaan, penilaian dan pengawasan pembelajaran

COVID-19 pandemic through the lens of person-situation interaction

This paper aims to describe how emotions, risk perceptions, and social norms shape their protective behavior under uncertainty time of the COVID-19 pandemic. Protective behavior means all individual efforts to comply with the pandemic measures: staying at home, hand washing, physical distancing, and wearing masks. Borrowing insight from the person-situation theory by Kurt Lewin, I try to entangle the interaction between personal and situational factors lingered within the pandemic environment that leads to our particular behavioral response. Following this, I discussed how people can comply with the measures and policies being enacted

Pelatihan Komunikasi sebagai Intervensi Pengembangan Organisasi di PT X

The increase in Cost of Goods Manufactured (COGM), which means an increase in production costs, certainly has an impact on the organization, including PT. X. PT. X is a private fertilizer manufacturing company with mission is to become a growing company  whose produce fertilizer at competitive prices. The increase in production costs experienced by PT. X made PT. X had to increase the selling price which caused declined sales so that the company's profit was below the specified target. After collecting data through questionnaires, interviews, observations and secondary data reviews at group level targeting Production Departement employee, namely the components of goal clarity, task structure, group composition, team function, and group norms (Cummings and Worley, 2008) it was found that the operators did not understand the target and there is no feedback on performance, so it is less focused in carrying out their work. In an order to overcome the source of the problem, communication training is carried out which aims to equalize understanding of the performance expected by the company and understand the needs or obstacles experienced by employees as mentioned by Agarwal and Garg (2012), that communication is a process of exchanging information, thoughts and feelings between individuals in a group, or in other words communication plays a fundamental role in aligning individual goals (employees) with the organization.Kenaikan Harga Pokok Produksi (HPP) yang berarti naiknya biaya produksi, tentu memberikan dampak bagi perusahaan, tidak terkecuali PT. X. PT. X merupakan perusahaan produsen pupuk swasta yang memiliki misi menjadi perusahaan yang terus bertumbuh. Salah satu strategi yang dijalankan oleh PT. X adalah memproduksi pupuk yang memiliki harga bersaing. Kenaikan biaya produksi yang dialami oleh PT. X menjadikan PT. X harus menaikkan harga jual pupuknya yang menyebabkan penjualan menurun sehingga laba perusahaan berada di bawah target yang ditentukan. Setelah dilakukan penggalian data melalui kuesioner, wawancara, observasi dan review data sekunder pada level kelompok yang menyasar pada karyawan di Departemen Produksi yaitu komponen goal clarity, task structure, group composition, team functioning, dan group norms (Cummings dan Worley, 2008) ditemukan bahwa para operator kurang memahami target dari pekerjaan dan tidak ada umpan balik terhadap kinerja, sehingga kurang terarah dalam melaksanakan pekerjaannya. Dalam upaya untuk mengatasi sumber permasalahan maka dilakukanlah pelatihan komunikasi yang bertujuan untuk menyamakan pemahaman mengenai kinerja yang diharapkan oleh perusahaan dan memahami kebutuhan ataupun hambatan yang dialami oleh operator seperti yang dijelaskan oleh Agarwal dan Garg (2012) bahwasanya komunikasi merupakan proses pertukaran informasi, pikiran dan perasaan antar individu di dalam kelompok, atau dengan kata lain komunikasi memegang peranan mendasar dalam menyelaraskan antara tujuan individu (karyawan) dengan organisasi

The Influence of Problem-Based Learning-Flipped Classroom (PBL-FC) on Mathematical Argumentation Skills

This study examines the influence of the Problem-Based Learning-Flipped Classroom (PBL-FC) model combined with learning independence on students' mathematical argumentation skills. Utilizing a quasi-experimental design, the research involved 42 fourth-semester students from IAIN Kerinci, randomly selected from 66 students. The study employed tests and questionnaires to assess the students' argumentation skills and learning independence. Results indicated that the PBL-FC model significantly improved the students' argumentation skills, with an average score of 70.2 compared to 62 in the control group. Statistical tests of the between-subject effect yielded a significance of 0.003 (sig < 0.05), confirming a notable difference in argumentation skills. Furthermore, a significant interaction effect was observed between learning independence and mathematical argumentation skills. Thus, integrating the PBL-FC model with learning independence effectively enhances students' argumentation skills. Future research should investigate applying the PBL-FC model to other subjects to evaluate its effectiveness broadly