PENERAPAN PENDEKATAN SCIENCE, TECHNOLOGY, ENGINEERING, MATHEMATICS (STEM) UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA KELAS 5 SD DALAM PEMBELAJARAN IPA

This research was conducted to improve students' thinking skills using the STEM approach. Critical thinking is one of the abilities that students need to have in the 21st century. This research was conducted on fifth grade students at UPTD SDN 7 Nagrikaler Purwakarta, with a total of 24 students. The research was conducted using classroom action research (PTK), which was conducted in two cycles. The data collection technique uses observation sheets to determine which aspects will be examined by teachers and students, as well as tests to measure students' critical thinking abilities. In the first cycle, student learning outcomes obtained a score of 66.7%, and in the second cycle, student learning outcomes obtained a score of 83.3%, so the results of this study indicate that the STEM approach can improve the critical thinking skills of fifth grade students in science learning

PENERAPAN PENDEKATAN SCIENCE, TECHNOLOGY, ENGINEERING, MATHEMATICS (STEM) UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA KELAS 5 SD DALAM PEMBELAJARAN IPA

This research was conducted to improve students' thinking skills using the STEM approach. Critical thinking is one of the abilities that students need to have in the 21st century. This research was conducted on fifth grade students at UPTD SDN 7 Nagrikaler Purwakarta, with a total of 24 students. The research was conducted using classroom action research (PTK), which was conducted in two cycles. The data collection technique uses observation sheets to determine which aspects will be examined by teachers and students, as well as tests to measure students' critical thinking abilities. In the first cycle, student learning outcomes obtained a score of 66.7%, and in the second cycle, student learning outcomes obtained a score of 83.3%, so the results of this study indicate that the STEM approach can improve the critical thinking skills of fifth grade students in science learning

PENGARUH PENERAPAN MANAGEMENT AND EMPLOYEE STOCK OWNERSHIP PROGRAM (MESOP) TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Penelitian ini bertujuan untuk mengetahui pengaruh Management and Employee Stock Ownership Program (MESOP) terhadap profitabilitas pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di BEI dan menerapkan MESOP dalam periode 2015-2019 sebanyak 27 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 6 perusahaan yang memenuhi kriteria untuk dijadikan sampel penelitian yaitu perusahaan yang terdaftar di BEI dan menerapkan MESOP selama 3 tahun berturut-turut dalam periode 2015-2019. Variabel independen dalam penelitian ini adalah Management Employee Stock Ownership Program (MESOP) yang diukur dengan proporsi saham MESOP, sedangkan variabel dependen dalam penelitian ini adalah profitabilitas yang diukur menggunakan Return on Equity (ROE). Analisis statistik yang diguanakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menyatakan bahwa penerapan MESOP berpengaruh positif terhadap profitabilitas. Kata Kunci : MESOP, Profitabilitas, Return on Equity This study aims to investigate the effect of the implementation of the Management and Employee Stock Ownership Program (MESOP) on the profitability of companies listed on the Indonesia Stock Exchange (IDX). The research method used is descriptive and verification methods. The population of this research were 27 companies listed on the IDX and implemented MESOP in the 2015-2019 period. The sampling technique used purposive sampling and obtained 6 companies that met the criteria to be the research sample, as companies listed on the IDX and implementing MESOP for 3 consecutive years in the 2015-2019 period. The independent variable is the Management Employee Stock Ownership Program (MESOP) which is measured by the proportion of MESOP shares, while the dependent variable is profitability which is measured using Return on Equity (ROE). The statistical analysis used is a simple linear regression analysis. The result of this research is the implementation of MESOP has a positive effect on profitability. Keywords : MESOP, Profitability, Return on Equit

PENERAPAN PENDEKATAN SCIENCE, TECHNOLOGY, ENGINEERING, MATHEMATICS (STEM) UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA KELAS 5 SD DALAM PEMBELAJARAN IPA

PENERAPAN PENDEKATAN SCIENCE, TECHNOLOGY, ENGINEERING, MATHEMATICS (STEM) UTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA KELAS 5 SD DALAM PEMBELAJARAN IPA Oleh: Yuni Widianingsih NIM. 1903479 ABSTRAK Penelitian ini merupakan penelitian tindakan kelas dengan menerapkan pembelajaran dengan menggunakan pendekatan STEM. Penelitian ini dilakukan karena rendahnya kemampuan berpikir kritis siswa pada pembelajaran IPA di UPTD SDN 7 Nagrikaler. Dalam proses pembelajaran, masih terdapat siswa yang belum memiliki kemampuan berpikir kritis hal tersebut dapat dilihat dari hasil belajar siswa yang masih di bawah nilai KKM. Rendahnya kemampuan berpikir kritis siswa ini disebabkan oleh aktivitas pembelajaran di dalam kelas yang kurang bervariasi. Penelitian ini merupakan Penelitian Tindakan Kelas (PTK) yang dilakukan sebanyak 2 siklus, setiap siklus terdiri dari 4 tahapan yaitu: perencanaan, tindakan, observasi, dan refleksi. Penelitian ini dilakukan pada siswa kelas V di UPTD SDN 7 Nagrikaler Purwakarta yang berjumlah 24 siswa dengan tujuan untuk meningkatkan kemampuan berpikir kritis siswa dan aktivitas siswa serta guru di dalam kelas. Instrumen yang digunakan dalam penelitian ini yaitu lembar observasi guru dan juga siswa serta tes untuk mengukur kemampuan berpikir kritis siswa. Hasil penelitian menunjukkan bahwa pada siklus I terdapat 16 siswa (66,7%) yang mencapai nilai KKM sedangkan 8 orang (33,3%) berada di bawah nilai KKM. Pada siklus kedua menunjukkan bahwa terdapat 20 siswa (83,3%) yang mencapai nilai KKM dan 4 siswa (16,7%) berada di bawah nilai KKM. Kemampuan berpikir kritis siswa kelas 5 berdasarkan hasil pada siklus siklus I terdapat 66,7% yang tuntas dalam pembelajaran dan pada siklus II menunjukkan bahwa terdapat 83,3% yang tuntas dalam pembelajaran. Hal ini menggambarkan bahwa pembelajaran dengan pendekatan STEM dapat meningkatkan kemampuan berpikir kritis siswa. ----- IMPLEMENTATION OF SCIENCE, TECHNOLOGY, ENGINEERING, MATHEMATICS (STEM) APPROACHES TO IMPROVE 5TH GRADE STUDENTS’ CRITICAL THINKING ABILITY IN LEARNING SCIENCE By YUNI WIDIANINGSIH NIM. 1903479 ABSTRACT This research is classroom action research that implements learning using the STEM approach. This research was conducted because of the low critical thinking ability of students in science learning at UPTD SDN 7 Nagrikaler. In the learning process, there are still students who do not have the ability to think critically. This can be seen from the learning outcomes of students who are still below the KKM score. The low critical thinking ability of students is caused by learning activities in the class that are less varied. This research is classroom action research (CAR) conducted in 2 cycles, each consisting of 4 stages: planning, action, observation, and reflection. This research was conducted on fifth grade students at UPTD SDN 7 Nagrikaler Purwakarta, totaling 24 students, with the aim of improving students' critical thinking ability and student and teacher activities in the classroom. The instruments used in this study were teacher and student observation sheets as well as tests to measure students' critical thinking ability. The results showed that in cycle I, there were 16 students (66.7%) who achieved the KKM score, while 8 students (33.3%) were below the KKM score. In the second cycle, it showed that there were 20 students (83.3%) who achieved the KKM score, and 4 students (16.7%) were below the KKM score. Based on the results of the first cycle, 66.7% of grade 5 students were complete in learning, while 83.3% of students were complete in learning in cycle II. This illustrates that learning with the STEM approach can improve students' critical thinking ability

ANALYSIS Of CAPITAL ASSET PRICING MODEL ACCORDING TO SHARIAH PRINCIPLE: INDONESIAN EVIDENCE

Capital Asset Pricing Model (CAPM) is one of the estimated return models developed in conventional financial instruments that have different characteristics from Islamic financial instruments. So the CAPM model cannot be directly applied in Islamic financial instruments, so an estimation model is needed, namely the Shariah Compliant Capital Asset Pricing Model (SCAPM). This study aims to produce a SCAPM model that can be applied to estimate returns in Islamic financial instruments. The data used in the test is a list of sharia companies listed on the IDX, sharia company stock prices, Indonesia Sharia Stock Index (ISSI), yield of sukuk and return of Bank Indonesia Certificates (SBI) for the period 2010 - 2018. Testing is done by comparing expected return with the CAPM and SCAPM models. The SCAPM model used is to eliminate the risk free asset factor and replace it with inflation, zakat, and yield of sukuk. The results of the analysis using graphs and the compare mean test show that the results of the expected return with the SCAPM and CAPM models have no difference, so the SCAPM model can be used as an alternative model of return estimation in Islamic Financial Instruments on the IDX

Pengaruh Corporate Governance terhadap Earnings Management (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency

Idiosyncratic Risk Volatility: Stock Price Informativeness or Price Error?

Research on idiosyncratic volatility in developing countries, particularly Indonesia, is scant. This study is the first to explain idiosyncratic concepts through an information environment approach and an examination of information asymmetry. This study aims to analyze the phenomenon of idiosyncratic risk in Indonesia, whether it is related to price informativeness or price error, by considering the information environment. We identified the information environment based on the liquidity levels and stock liquidity risk. Our research revealed the relationship between information asymmetry in the information environment and idiosyncratic volatility by using a sample of 499 companies listed on the Indonesia Stock Exchange during the period 2017–2019. One thousand, two hundred and twenty-nine (firm_year) observation data were obtained. The dependent variable was idiosyncratic volatility, and the independent variable used an information environment consisting of stock liquidity, liquidity risk, and information asymmetry. The findings of this study are expected to contribute to the literature on idiosyncratic volatility by showing how it can predict the development of the information environment, and how the latter is a consequence of information asymmetry. Moreover, this study should also complement views that are related to the concept of idiosyncratic volatility equivalent to price errors; this research has been carried out in previous studies

RESTATEMENT OF PT GARUDA INDONESIA’S FINANCIAL STATEMENTS IS CONSERVATIVE?

This research is a case study research at PT Garuda Indonesia Tbk (PT GIAA). The motivation for conducting the research was the existence of PT GIAA's fi-nancial reporting in 2018 which revealed a significant increase in profit which required PT GIAA to restate its financial statements in 2019. The analysis used was descriptive and quantitative analysis. The restatement of the financial state-ments has an impact on changes in reported earnings, namely there are losses, adjustments to accounts also cause some changes in the amounts recognized in the financial statements. On this basis, a quantitative analysis was carried out to determine the level of conservatism in the restatement of PT GIAA's financial statements. Based on accrual conservatism, the company still applies conserva-tism principles but in the restatement period of financial reporting in 2018 the level of conservatism decreased. Based on market conservatism, the market value of the company's shares is lower than its book value, this indicates that the company is aggressive in determining book value. Even the average stock return each year is negative and a sharp decline occurred during the restatement of fi-nancial statements. This indicates that market confidence decreases when the company restatement its financial statements