The Impact of Internationalization of Sarbanes-Oxley Act to the U.S. Listed Indonesian Companies

In every country the existence of capital markets is fundamental in the development of the economy. Capital market, in addition to its function as a means to gather and allocate the public funds. Numerous companies attempted to fix up in order to get into a stock market and do the Initial Public Offering (IPO). But it is not an easy job, various preparations should be carried out and of course it takes some time and effort and considerable cost. In addition to stock market laws, the market is also governed by various regulations issued by the market authorities and stock exchanges as the SRO. In the U.S., the authority is the SEC and in Indonesia the capital market authority is the OJK. Stock exchanges such as the NYSE in the U.S. and Indonesian Stock Exchange (BEI) in Indonesia also issued various rules regulate all companies listed the shares in the stock exchanges. Internationalization means to bring something local to the international level. The Sarbanes-Oxley Act is supposed to applicable only in the U.S, it is not applicable in Indonesia. But the law is brought from the U.S brought to Indonesia to be applied to Indonesian companies that have the stocks listed with the U.S stock market. The application of the Act brought some problems to Indonesian companies that have to comply with all requirements stipulated in the Act

DEVELOPMENT OF NATURAL SCIENCES LEARNING VIDEOS BASED ON LOCAL WISDOM OF SASAMBO (SASAK, SAMAWA, MBOJO) FOR ELEMENTARY SCHOOL STUDENTS

This study aims to develop natural science learning video media based on sasambo local wisdom for elementary school students that is suitable for use in learning based on aspects of validity, practicality, and effectiveness. This research is included in development research (R&D) with the development model used is the 4-D model with 4 stages, namely define, design, development, and disseminate. The instrument used in this study is a validation instrument consisting of media expert validation instruments and material expert validation. Data analysis techniques in this study were analyzed descriptively quantitatively. Data from the validity and practicality questionnaires in the form of numerical scores were converted to qualitative data to be described in five categories. While the aspect of effectiveness is seen based on the results of students' learning tests. The results of this study indicate that the results of the assessment of the media expert validator obtained a score of 44 with very valid criteria, while the material expert validator's assessment obtained a score of 38 with valid criteria. Then the results of the teacher's assessment obtained a score of 78 which was in the range of effective criteria and the learning outcomes of students who fulfilled the KKM were 80% or 13 out of 15 students. Based on these results, it can be concluded that the science learning video media based on local wisdom sasambo is feasible to use

Pengembangan Media Puzzle Pada Materi Pecahan Matematika Untuk Siswa Kelas III Sekolah Dasar

Penelitian ini bertujuan untuk (1) mendeskripsikan langkah-langkah pengembangan media puzzle pada materi pecahan untuk siswa kelas III SDN No.01 Kempo, (2) menghasilkan produk yang valid, praktis dan efektif. Jenis penelitian yang digunakan adalah Research and Development  (R&D) menggunakan model pengembangan ADDIE yaitu Analysis (analisis), Design (desain), Development (pengembangan), Implementation (implementasi), dan Evaluation (evaluasi). Penelitian ini dilakukan di kelas III SDN No. 01 Kempo, Kecamatan kempo, Kabupaten Dompu, Subjek dalam penelitian ini adalah siswa kelas III yang berjumlah 18, Instrumen penelitian yang digunakan adalah angket dan tes, Angket yang dugunakan dalam penelitian ini adalah angket ahli materi, Ahli media, angket respon siswa dan angket respon guru, tes yang digunakan disini adalah  berupa pilihan ganda sebanyak 10 nomor, Hasil penelitian menunjukkan bahwa media puzzle sudah memenuhi kriteria valid dengan persentase 89,77% dari ahli media dan 74,2% dari ahli materi. Sedangkan dari respon guru dan siswa menunjukkan bahwa media puzzle pada materi pecahan sudah memenuhi kriteria sangat praktis dengan persentase 81, 21% dari respon guru dan 71,66% dari respon siswa. Berdasarkan hasil rata-rata pretest dan posttest didapat peningkatan sebesar 53,94 pada nilai posttest siswa, dengan kriteria tinggi ada 18 orang atau 92,22 yang menunjukkan bahwa peningkatan nilai siswa berada pada kriteria tinggi. Jika dilihat dari kriteria ketuntasan maksimum (KKM) yaitu 70, maka persentase tingkat ketuntasan nilai siswa sebesar 100% dengan rata-rata posttest yaitu 92. Maka dapat dinyatakan bahwa media Puzzle pada materi pecahan sudah layak dari aspek valid, praktis dan efektif untuk digunakan sebagai media pembelajaran untuk siswa kelas III SDN No.01 Kemp

Analisis Kemampuan Mahasiswa Calon Guru Sekolah Dasar Dalam Menyelesaikan Operasi Hitung Dasar Matematika Berdasarkan Kecepatan Berhitung

Operasi hitung dasar matematika merupakan salah satu materi yang sangat penting dan harus dipahamai konsep-konsepnya bagi setiap mahasiswa calon guru sekolah dasar, sehingga menjadi modal dasar bagi mahasiswa untuk mengajar peserta didik dengan konsep yang benar ketika terjun di persekolahan. Maka dari itu penting diketahui kemampuan mahasiswa dalam berhitung dengan cepat, tepat, dan akurat. Penelitian ini bertujuan untuk mendeskripsikan kemampuan mahasiswa calon guru sekolah dasar dalam menyelesaikan soal operasi hitung dasar matematika berdasarkan kecepatan berhitung. Jenis penelitian ini merupakan penelitian kualitatif deskriptif dengan jumlah sampe sebanyak 58 mahasiswa PGSD. Instrumen penelitian ini menggunakan soal tes operasi hitung sederhana berjumlah 45 soal yang dikerjakan selama 45 menit. Teknik analisis data dalam penelitian ini adalah teknik triangulasi terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa kemampuan calon guru sekolah dasar dalam menyelesaikan operasi hitung dasar matematika dapat dikatakan kurang maksimal. Dari 58 mahasiswa yang tuntas sebesar 62% atau 32 mahasiswa, dan tidak tuntas sebesar 38% atau 22 dari 58 mahasiswa. Dari total yang tuntas, mahasiswa yang mengerjakan soal kurang dari 45 menit sebanyak 15 mahasiswa. Sedangkan yang mengerjakan soal tepat 45 menit sebanyak 18 mahasiswa, dan lebih dari 45 menit sebanyak 3 mahasiswa

E-LEARNING BERBASIS MOODLE SEBAGAI MEDIA PEMBELAJARAN MATEMATIKA DITINJAU DARI PEMAHAMAN MAHASISWA

The purpose of this study is to determine the effectiveness of Moodle-based e-learning which is used as a learning medium in terms of student understanding. This type of research is quantitative quasi-experimental research with a one group pretest posttest design. The population of this study was 2nd-semester students. The sample of this research was 36 students who were taken based on cluster random sampling technique. This research instrument uses math test questions that can be accessed through e-learning. The data analysis techniques were normality test as a prerequisite test, test for the difference in average pretest and posttest, test for the increase in the pretest and posttest results (N-Gain), and finally the effect size test. The results showed that the pretest data were not normally distributed, while the posttest data were normally distributed so that nonparametric statistical tests were carried out. The nonparametric statistical test used is the Wilcoxon test where the results show a sig score. (0.00) <0.05, which means that there is a difference between the average pretest and posttest scores. Furthermore, the n-gain test was carried out with a score of 0.53 which was in the medium category. This means that the pretest and posttest scores have a moderate level of improvement. And the last test results with the effect size test with a score of d = 1.47 which is in the strong effect category. This means that Moodle-based e-learning has a strong effect on students' understanding of mathematical concepts

Efektivitas Model Pembelajaran Numbered Heads Together (NHT) Berbasis Assessment For Learning Ditinjau Dari Kemandirian Belajar Matematika Siswa

Tujuan dari penelitian ini untuk mendeskripsikan bagaimana efektivitas model pembelajaran numbered heads together (NHT) berbasis assessment for learning ditinjau dari kemandirian belajar matematika siswa. Penelitian ini merupakan penelitian kuasi eksperimen dengan menggunakan desain one-gorup pretest posttest. Teknik sampling yang digunakan adalah teknik sampling jenuh sehingga semua populasi dijadikan sebagai sampel yaitu sebanyak 32 siswa. Teknik dalam pengumpulan data dalam penelitian ini menggunakan teknik non tes. Instrument pengumpulan data menggunakan angket kemandirian belajar matematika berupa angket skala likert rentang 1 sampai 5. Teknik analisis menggunakan uji normalitas sebagai uji prasyarat, uji statistik paired samples test untuk melihat perbedaan rata-rata hasil angket kemandirian belajar awal dengan rata-rata akhir angket kemandirian belajar, dan uji N-gain score untuk mendeskripsikan tingkat keefektifan model pembelajaran NHT berbasis assessment for learning. Hasil penelitian ini yaitu: 1) hasil uji normalitas memperoleh skor signifikansi angket awal dan akhir secara berturut-turut sebesar 0,90 dan 0,2. Hal ini menunjukkan bahwa skor signifikansi lebih besar dari 0,05 yang artinya bahwa kedua data berdistribusi normal; 2) Kemudian hasil uji statistik paired samples test diperoleh  dan , sehingga   , yang artinya bahwa rata-rata skor kemandirian belajar akhir lebih besar dari rata-rata skor kemandirian belajar awal; 3) dan terakhir dari hasil uji N-Gain diperoleh skor sebesar 0,364 yang artinya bahwa tingkat keefektifan masih tergolong rendah. Oleh karena itu, berdasarkan hasil penelitian dapat disimpulkan bahwa walaupun model pembelajara NHT berbasis assessment for learning memiliki tingkat keefektifan yang rendah namun model ini efektif untuk mengukur kemandirian belajar matematika siswa dikarenakan dalam model pembelajaran ini siswa dituntut untuk bisa menyelesaikan permasalahan yang diberikan guru secara mandiri

Ethnomathematics: Exploration of Mathematics and Cultural Values in the Performing Arts of the Sasak Tribe Perisean

Perisean art developed since the 13th century according to existing history, which started with a ritual to ask for rain when there was a long dry season which resulted in a famine. Perisean art performances are currently used as mere agility art performances. Pepadu is a term for players or fighters. The show is led by three referees, one pekembar tengaq (middle referee) who is in charge of leading the fight and two pekembar sedi (side referee) who is in charge of determining each pepadu. Perisean art is not only studied in the form of art but can also be studied as a form of contextual learning in mathematics. Thus, this study aims to explore the forms of mathematics and cultural values contained in the performing arts of perisean which can later be used as a source of contextual mathematics learning. This research is a qualitative research using ethnographic method. The informants used are traditional figures, pepadu, and cultural experts who understand the art of perisean , documentation and field notes. The findings show that in the performing arts of perisean in the tradition of the Sasak people there are mathematical ideas, namely geometric shapes found in perisean art instruments and musical instruments. which has the potential as a starting point in contextual mathematics learning

PENGEMBANGAN MEDIA PEMBELAJARAN CORONG BERHITUNG PADA MATERI PERKALIAN DAN PEMBAGIAN DI KELAS II SDN 15 CAKRANEGARA

Learning Media is a learning tool that should be developed according to educational needs. Based on the results of interviews and observations, the learning media used in elementary schools is still very rare and not in accordance with current developments and students' needs. The aim of this research is to develop a counting funnel learning media on multiplication and division material in class II at SDN 15 Cakranegara that is valid, practical and effective. This type of research is research and development (Reasearch and Development) using the Alessi and Trollip model. The subjects in this research were 15 class II students at SDN 15 Cakranegara. The research instruments include material and media validation sheets, teacher and student responses, and tests. The research results show that this numeracy funnel media is "Very Appropriate" with a score given by media experts of 92% with the criteria "very valid". The results of the material expert validation percentage obtained a percentage of 93% with the criteria "very valid". The teacher's assessment results obtained a percentage of 94% with the criteria "very practical". The results of student responses obtained a percentage of 92% with the criteria "very practical". The percentage results of the students' concept understanding ability test obtained a percentage of 86% with the criteria "effective". Based on the research results, it was found that the counting funnel media is suitable for use and can improve student learning outcomes

PENGEMBANGAN MEDIA PEMBELAJARAN CORONG BERHITUNG PADA MATERI PERKALIAN DAN PEMBAGIAN DI KELAS II SDN 15 CAKRANEGARA

Learning Media is a learning tool that should be developed according to educational needs. Based on the results of interviews and observations, the learning media used in elementary schools is still very rare and not in accordance with current developments and students' needs. The aim of this research is to develop a counting funnel learning media on multiplication and division material in class II at SDN 15 Cakranegara that is valid, practical and effective. This type of research is research and development (Reasearch and Development) using the Alessi and Trollip model. The subjects in this research were 15 class II students at SDN 15 Cakranegara. The research instruments include material and media validation sheets, teacher and student responses, and tests. The research results show that this numeracy funnel media is "Very Appropriate" with a score given by media experts of 92% with the criteria "very valid". The results of the material expert validation percentage obtained a percentage of 93% with the criteria "very valid". The teacher's assessment results obtained a percentage of 94% with the criteria "very practical". The results of student responses obtained a percentage of 92% with the criteria "very practical". The percentage results of the students' concept understanding ability test obtained a percentage of 86% with the criteria "effective". Based on the research results, it was found that the counting funnel media is suitable for use and can improve student learning outcomes