This study aims to prove empirically the effect of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation on risk management disclosure. This research was conducted in property and real estate companies. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 44 companies with a research period of 4 (four) years, so that 176 observational data were obtained. Processing data using Microsoft Office Excel Program and Statistics Program Eviews 9 by collecting related data and then analyzing descriptive statistics, regression model analysis, regression model selection, classical assumption test, coefficient of determination (R2), panel data regression analysis, statistical test F and statistical test t. The results of the F statistical test of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation have an effect on risk management disclosure. The results of the t-statistical test of the characteristics of the board of commissioners, firm size, leverage, and public ownership partially have a positive effect on risk management disclosure, while the auditor's reputation partially has no effect on risk management disclosure.

The impact of Covid-19 requires the teaching and learning system at home, so the term Distance Learning (PJJ) appears. This study aims to determine how to prepare Vocational High School's teachers in implementing PJJ. Trying to reveal data and conditions in the field about teachers' understanding of PJJ, how to implement PJJ, as well as supporting factors and obstacles during the learning process.
The research method used a qualitative approach. The researchers used purposive sampling, the sample is selected according to what the researchers want, so that the sample represents the desired characteristics. The data collection instruments that be used were questionnaires and interviews.
From observations and interviews, SMK Muhammadiyah Delanggu is ready to apply PJJ. This can be seen from schools that provide internet funds every month, providing computer laboratories for students who do not yet have adequate technological facilities. The school also keeps in touch with parents regarding student progress during the PJJ. Teachers who innovate and conducted IT training to improve the ability to use technology online. In addition to the readiness of facilities and services provided by schools to students, school faces challenges in implementing practical learning. The implementation of blended learning that has been applied has not been able to have a significant impact on improving student skills. With good readiness and challenges that still have to be faced, it is necessary to conduct a thorough evaluation as to whether PJJ is indeed effectively implemented at the vocational high school level.

Penelitian ini bertujuan untuk mendeskripsikan: (1) mengkaji makna yang terdapat pada lirik lagu “Hanya Rindu” pada album anmesh kamaleng (2) penggunaan gaya bahasa yang terkandung di dalam lirik lagu “ hanya rindu” pada album  Andmesh Kamaleng. Peneliti tertarik menganalisis diksi dan gaya bahasa pada lirik lagu  hanya rindu ini karena ingin mengetahui apa makna yang terkandung dalam lirik lagu tersebut.dan anmesh kamaleng ini dia adalah salah satu penyanyi dan pencipta lagu yang  mempunyai cara tersendiri atau ciri khas tersendiri dalam menyampaikan atau mengarang sebuah lagu. Makna adalah pengertian yang diberikan kepada suatu bentuk kebahasaan,setiap kata saling berkaitan satu sama lain. Gaya bahasa adalah  pemanfaatan kekayaan bahasa dalam berbicara maupun menulis guna untuk memperoleh efek efek tertentu yang membuat sebuah karya sastra semakin hidup dan untuk mempengaruhi atau meyakinkan seorang pembaca atau penyimak tersebut.Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan menggunakan metode analisis isi. Sumber data yang digunakan berupa dokumen yang berisi tentang lirik lagu hanya rindu dari album Andmesh Kamaleng.Teknik pengumpulan data yang digunakan pada penelitian ini yaitu teknik menyimak dan mencatat. Dalam lirik lagu hanya rindu ini mengandung tiga macam makna yaitu makna denotasi,konotasi dan mitos. Gaya bahasa yang digunakan oleh pengarang yaitui 3 ragam gaya bahasa yang masuk pada lirik lagu ini, yakni: gaya bahasa perbandingan, gaya bahasa pertentangan, dan gaya bahasa perulangan.

<p>Old age is the last period of life, where at this time, the elderly experience setbacks in various aspects of life, especially in physical, psychological, and social functions. Elderly people with chronic diseases tend to be helpless in dealing with their chronic diseases, so that elderly people with chronic diseases are prone to depression. The purpose of this study was to examine the effect of Reminiscence Therapy in reducing depression in the elderly with chronic diseases. This study involved 5 elderly participants with chronic diseases who had major depression. The research method used is one group pretest-posttest design. Based on the results of the Wilcoxon Signed Rank Test, there was a significant difference in depression scores between before and after being given Reminiscence Therapy (0.023; p&lt;0.05). So, it can be concluded that Reminiscence Therapy can reduce depression in the elderly with chronic diseases.</p>

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.
 
 

The aim of the research is to analyze implementation of levers of control in Semen Indonesia Group (SIG) which are belief system, boundary system, diagnostic control system and interactive control system. The methodology employed is qualitative descriptive with case study approach. In belief system, the company communicates its core values with vision, mission statement, and corporate core values (AKHLAK). The company reduces risk by regulating employee’s behavior in its agreement with employee in performance contract, code of conduct and by implementing integrated risk management system as part of its boundary system. For the interactive control system, the company monitors interactively certain indicators in the Kriteria Penilaian Kinerja Unggul (KPKU) or Criteria for Superior Performance Assessment. In the diagnostic control system, the company evaluate an implementation of its strategy by monitoring indicators not only in the Kriteria Penilaian Kinerja Unggul (KPKU) or Criteria for Superior Performance Assessment and but also evaluating variances in its management reports.
 
 

Penelitian ini bertujuan untuk menguji pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Profitabilitas.Variabel independen dalam penelitian ini adalah Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan.Variabel dependen dalam penelitian ini adalah Profitabilitas. Penelitian ini menggunakan data sekunder. Data tersebut diperoleh dari Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2017-2021.Sampel penelitian sebanyak 12 perusahaan selama 5 tahun, sehingga jumlah sampel yang digunakan adalah sebanyak 60 data. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dan dianalisis menggunakan analisis regresi linear berganda dengan bantuan SPSS.Hasil Penelitian menunjukkan bahwa secara parsial Perputaran Kas berpengaruh terhadap Profitabilitas. Perputaran Piutang berpengaruh terhadap Profitabilitas. Perputaran Persediaan berpengaruh terhadap Profitabilitas.

Tourism is a very important sector in supporting economic development in Indonesia. The existing potential, natural resources, historical and cultural heritage can be developed into attractive leading tourist destinations that encourage tourists to make repeat visits to the same destinations. One of them is the Taru Jurug Animal Park in Surakarta City, Central Java. The purpose of this study was to analyze the role of visitor satisfaction and motivation on the intention to return to the same destination. The method used in this research is descriptive quantitative with a survey method for all tourists visiting Taru Jurug Surakarta Animal Park using a questionnaire. And using convenience sampling technique, with a total of 100 respondents. Then the data were analyzed using multiple linear regression analysis using SPSS.

Penelitian ini dilakukan di pasar tradisional Desa Crewek kecamatan Kradenan Kabupaten Grobogan. Tujuan penelitian ini adalah menganalisis dampak adanya pandemi Covid-19 terhadap hasil penjualan serta upaya yang dilakukan pedagang pasar tradisional Desa Crewek kecamatan Kradenan Kabupaten Grobogan dalam mempertahan hasil penjualan. Penelitian ini menggunakan metode kualitatif studi kasus, dengan pengumpulan datanya menggunakan Teknik wawancara mendalam, observasi langsung dan dokumentasi. Untuk menguji kredibilitas data digunakan triangulasi sumber data dan triangulasi teknik pengumpulan data. Sumber data penelitian dalam wawancara mendalam adalah partisipan yang memiliki posisi atau kewenangan pada obyek penelitian yaitu sebanyak 7 (tujuh) partisipan yang didasarkan pada prinsip kesesuaian (appropriateness) dan kecukupan (adequacy). Dari hasil penelitian ini menunjukkan bahwa adanya penurunan pendapatan dari pedagang pasar tradisional Desa Crewek kecamatan Kradenan Kabupaten Grobogan semenjak adanya pandemi Covid-19. Serta pengurangan jumlah produksi dan juga produk yang dipasarkan merupakan upaya pedagang pasar tradisional Desa Crewek kecamatan Kradenan Kabupaten Grobogan untuk mempertahanankan hasil penjualan.Kata Kunci: Pandemi Covid-19; pasar; strategi bertahan; strategi

Penelitian ini dilakukan dengan tujuan untuk mengkaji lebih jauh mengenai determinan kebijakan dividen, dengan melakukan penelitian terhadap beberapa jurnal dengan tema yang sama. Di dalam penelitian ini data-data diperoleh dengan mengakses laman web Bursa efek Indonesia dan laporan statik, dengan mengambil data perusahaan yang konsisten terdaftar dalam Bursa Efek Indonesia pada tahun 2016-2018. Kebijakan dividen adalah kebijakan yang diambil oleh perusahaan untuk menentukan pembagian berapa besar keuntungan yang diperoleh perusahaan akan ditahan untuk menambah investasi di masa depan dan yang akan dibagikan kepada pemegang saham sebagai dividen. Maka dengan melihat data pada laman web Bursa Efek Indonesia diperoleh hasil penelitian bahwa uji hipotesis Current Ratio, Debt to Equity, RETA, Leverage, Likuiditas, dan Profitabilitas perusahaam berpengaruh positif terhadap Dividend Payout Ratio sedangkan pertumbuhan perusahaan berpengaruh negatif terhadap kebijakan dividen.
Kata Kunci: kebijakan deviden, perusahaan yang terdaftar dalam Bursa Efek Indonesia.