Penerapan Media Poster Berbasis STEAM dalam Meningkatkan Kemampuan Berpikir Siswa UPT TK Pembina 01 Pancung Soal

The development of children's thinking skills is greatly influenced by learning methods as well as enthusiasm that encourages all forms of intellectual progress and social interaction skills. This article examines the application of poster media based on the STEAM learning approach at TKN 01 Pancung Soal, South Pesisir Regency, West Sumatra Province. This study includes qualitative research which is arranged in several stages of research, namely source collection, data analysis and interpretation. There are two types of sources used, primary sources which are primary or principal sources and secondary sources or sources of comparative research. Primary sources include school data such as establishment archives, board members, student names and so on as well as interview data obtained during the research. While secondary data is similar research that has been published in online journal media. This study concluded that the application of STEAM-based poster media has a major influence on children's thinking development abilities, especially in three aspects, namely increasing the ability to think, socialize and interact. Then from the pragmatic side, the application of poster media also has high effectiveness in children's learning and is easier to obtain

Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Albany, New Zealand

This research examines the association between political connections and related party transactions (RPTs). This study also investigates whether politically-connected firms use RPTs to tunnel resources and mask “true” operating performance by managing earnings. This study is motivated by conflicting views on whether political connections are beneficial or detrimental to stakeholder interests. In addition, this research investigates how political connections, in concert with RPTs, determine auditor choice in Indonesia. This auditor choice aspect of the study is motivated by the conflicting views and inconclusive findings on whether politically-connected firms will appoint reputable auditors, i.e., the Big 4 audit firms, or non-Big 4 auditors. Essay one examines the relationship between political connections and RPTs and investigates whether firms with political connections engage more or less in RPTs. It hypothesizes that politically connected firms conduct more value-destroying RPTs compared to non-politically connected firms, because they have more power and opportunities gained from their connections. The findings of essay one reveal that politically connected firms conduct more RPTs compared to non-politically connected firms. In terms of economic significance, the reported coefficient suggests that, compared to non-connected firms, politically connected firms carry out 43% more RPTs. However, the regression results show that the significant influence of political connections applies only to RPTLOAN (RPT loans and guarantees). In order to capture the richness in political dynamism in Indonesia, a finer classification of political connections is utilized where connected firms can be classified further into government, military, and Suharto connections. Using this approach, the study reveals that only the coefficient of GCON (government connection) is positive and significant, suggesting that listed firms having political connections with the Government will conduct more RPTLOANs. The insignificant influence of Suharto and military connections occurs because, after Suharto‟s resignation, firms associated with Suharto and military personnel had difficulties in establishing a connection with the new government, and experienced loss of government contracts, distributorships, and brokerage monopolies. Essay two investigates whether politically connected firms use RPTs to tunnel resources, and to mask “true” operating performance by managing earnings. This essay argues that politically connected firms have incentives to conduct more tunnelling compared to non-politically connected firms, due to the costs of establishment and maintenance of political connections, the opportunity to seize the benefits brought by political connections, and fewer disciplinary constraints from laws and regulations. Such tunnelling activities cause the economic performance of politically connected firms to deteriorate and, as a result, they need to be concealed by conducting income-increasing earnings management. Essay two provides empirical evidence that politically connected firms use RPTs to tunnel resources, and to engage in income-increasing earnings management designed to mask tunnelling activities. Essay three investigates how political connections determine auditor choice in Indonesia. This essay proposes that, because of tunnelling incentives, firms having political connections with the government might appoint non-big four auditors in order to allow them to have less transparent financial statements and to obfuscate their tunnelling activities. On the other hand, following the collapse of the Suharto regime, privileges and benefits enjoyed by firms having connections with Suharto and the military have gone, so that they have less incentive to engage in tunnelling and financial report manipulation in order to obfuscate such tunnelling. Therefore, essay three proposes that firms having connections with Suharto and the military are more likely to hire the Big 4 auditors. The results of essay three document that politically connected firms in Indonesia tend to choose non-Big 4 auditors. When a finer classification of political connections is used the regression results show that firms having connections with the government are more inclined to choose non-Big 4 auditors, whereas those with connections to Suharto have the option to appoint Big 4 auditors.Further, essay three also proposes that since RPTs involving loans allow politically connected firms to siphon resources, there is an incentive for those firms to manipulate financial reports in order to obfuscate “true” economic performance. Thus, politically connected firms with RPT loans are more likely to choose non-Big 4 auditors. Essay three documents that RPTs have a significant influence on the appointment of auditors of politically connected firms. The tendency to appoint non-Big 4 auditors increases when firms have political affiliations with the government and carry out RPTs. Key words: political connections, politically connected firms, related party transactions, tunnelling, earning management, auditor choice, Indonesi

Peningkatan Hasil Belajar Tematik Terpadu dengan Menggunakan Model Inkuiri di Kelas V SD

Penelitian ini dilatar belakangi oleh rendahnya hasil belajar peserta didik dalam pembelajaran tematik terpadu. Penelitian ini bertujuan untuk mendeskripsikan peningkatan hasil belajar peserta didik pada pembelajaran tematik terpadu dengan menggunakan model Inkuiri di kelas V SD Negeri 05 Koto Tuo Kabupaten Lima Puluh Kota.Penelitian ini dilaksanakan di SD Negeri 05 Koto Tuo Kabupaten Lima Puluh Kota dengan subjek penelitiannya adalah guru beserta siswa di kelas V. Pendekatan yang digunakan adalah pendekatan kualitatif dan kuantitatif dengan jenis penelitiannya Penelitian Tindakan Kelas(PTK). Penelitian ini dilaksanakan dalam 2 siklus yaitu siklus I dilaksanakan 2 pertemuan dan siklus II dilaksankan 1 pertemuan.Hasil penelitian dilihat dari aspek Rencana Pelaksanaan Pembelajaran di siklus I diperoleh rata-rata 80,50%(B) dan pada siklus II meningkat menjadi 97,22%(A). Pelaksanaan pembelajaran pada aspek guru siklus I diperoleh rata-rata yaitu 82,81%(B), dan pada siklus II meningkat menjadi 93,75%(A). Aspek peserta didik pada siklus I diperoleh rata-rata 79,68(C), dan pada siklus II meningkat menjadi 90,62%(A). Hasil belajar peserta didik pada siklus I diperoleh rata-rata 76,02 dan pada siklus II meningkat menjadi 92,57.Dengan demikian model Inkuiri dapat meningkatkan hasil belajar pada pembelajaran tematik terpadu di sekolah dasar

PENINGKATAN HASIL BELAJAR PESERTA DIDIK PADA PEMBELAJARAN PENDIDIKAN PANCASILA MENGGUNAKAN MODEL PROBLEM BASED LEARNING DI KELAS V SDN 14 PAUH KOTA PADANG

The purpose of this research is to describe the improvement in Pancasila Education learning outcomes using the Problem Based Learning (PBL) model in class V of SDN 14 Pauh, Padang City. This research applies a type of Classroom Action Research (PTK) using qualitative and quantitative approaches. The subjects in this research were teachers (researchers) and 19 students consisting of 8 men and 11 women. The results of this research show an increase in: a) teaching modules in cycle I with an average of 85.41% (Good) and cycle II 95,83% (very good), b) implementation in the teacher aspect of cycle I with an average of 82.14% (Good) and cycle II 96.42% (Very Good), while implementation in the student aspect of cycle I averaged 82.14% (Good) and cycle II 96.42% (Very Good), c) assessment of students in improving results learning in cycle I obtained 74.94% and cycle II with an average of 85.76%. Based on these results, it can be concluded that the Problem Based Learning (PBL) model can improve Pancasila Education learning outcomes in class V

THE HUMAN DIMENSION IN INTELLIGENT LIVING ENVIRONMENT

Due to the rapid aging of the Dutch population and aging-in-place policies, anincreasing demand for suitable dwellings focused on the human dimension of construction is to be expected. This global issue of aging in place is a wakeup call for us architects to move towards constructions that empower this active aging. A significant contribution can be provided by “Domotics”; which is defined as the advanced technological equipments and services in the domestic environment to sustain and to enhance the quality of aging in place as well as empowerment of the senior citizen (in daily life). This paper is based on literature review, qualitative and quantitative studies i) it seeks to inform the development of domotics technology in the living environment of the older adults; ii) it provides an overview of the multiplicity of needs and attitudes of the older citizens in regards to smart technology in the domestic environment; iii) and develops recommendations to incorporate domotics in the architectural structure of the dwelling keeping the Human factor in mind. This study on senior citizens’ needs and attitudes toward domotics is based upon a triangulation of cohort-group discussions, enabling techniques and in-depth interviews followed by a postal questionnaire survey. The findings indicate that needs, perceptions, environmental and personal attributes of the seniors determine their attitudes towards automation. This attitude can be described as ‘critical/positive’. Too much automation, where little or no consideration is put towards the user’s needs, is regarded as undesirable. Ethical considerations are particularly related to, professional stakeholders, especially caregivers, whereas seniors are mainly interested in the functionality of domotics. The integration and domestication of domotics in a house needs to be a synthesis of the user’s needs, technology, the living environment, services and healthcare.To enable aging in place and the acceptance of (care through) domotics we need, i) to familiarize inhabitants with smart technology, ii) to domesticate and personalize it, iii) as well as to (imperceptibly) apply need-based technology in the (pre-existing) homes

LITERACY SKILLS DEVELOPMENT THROUGHT MESSANGERS' STORIES AS THE SPIRITUAL BEHAVIOUR REALISATION IN ELEMENTARY SCHOOL

The aim of this study is development literacy with using the story of the prophet to made good spiritual attitude valid for elementary school, practice, and efective. Methods This study use the development of research of Plomp. This study is a research design that combines Plomp models with models Gravemeijer & Cobb, the which consists of 3 phases roomates preliminary studies (Preliminary research / preparing for the experiment), phase of development (Development or prototyping phase / design experiment) and assessment phase ( assessment phase / retrospective analysis), This population is elementary school in Padang. The results Showed that the learning literacy with using the story of the prophet to made good spiritual attitude for elementary student get 95.5% is Valid. literacy with using the story of the prophet to made good spiritual attitude get practice for elementary student questionnaire teacher get 87.5%, 83.3% of the student questionnaire. literacy with using the story of the prophet to made good spiritual attitude for elementary student can get effective Because student chose how to implemented a spiritual good in their attitude after literacy live with the story of prophet

PENINGKATAN HASIL BELAJAR MENGGUNAKAN MODEL PROBLEM BASED LEARNING PADA PEMBELAJARAN BAHASA INDONESIA DI KELAS IV SEKOLAH DASAR

This research is motivated by the low learning outcomes of fourth-grade students in Elementary School. The purpose of this study is to describe the use of the Problem Based Learning model in fourth-grade classrooms. This research is an action research (PTK) using both qualitative and quantitative approaches, through four stages: planning, implementation, observation, and reflection. The subjects of this study are teachers and students in fourth-grade Elementary School.From the assessment of teaching modules in cycle I, a qualification of good (B) was obtained, which then increased to very good (SB) in cycle II. The assessment of teacher activities improved from a good (B) qualification in cycle I to very good (SB) in cycle II. Similarly, student activities improved from a good (B) qualification in cycle I to very good (SB) in cycle II. The assessment of student learning outcomes in cycle I obtained an adequate (C) rating and increased to good (B) in cycle II.Thus, it can be concluded that the Problem Based Learning model is capable of improving the learning outcomes of fourth-grade students in elementary school