Manado State University

This study was to explore factors predicting the use of e-learning during Corona Virus Disease 2019 (Covid-19) among sport science education students In Indonesia Higher Education Institutions (HEIs). The study was conducted through survey with 974 participating students from five Indonesian HEIs. An extended Technology Acceptance Model (TAM) with facilitating condition as the external factor was implemented to be the theoretical framework of this study. An analysis method through Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to measure and assess the proposed model. The findings informed that: (1) the TAM-based proposed scale has been successfully explained factors predicting the use of e-learning among Indonesian sport science students during the pandemic; (2) the finding of significant relationships between facilitating condition and perceived ease of use and between facilitating condition and perceived usefulness was reported; and (3) the significant relationships among core components of TAM were found except for one, relationship between perceived usefulness and attitude.

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

Purpose In responding to global issues of creating sustainable development, the Indonesian government has enacted regulations (i.e. Ministry of Public Works and Housing No. 05/PRT/M/2015) on the implementation of sustainable construction in infrastructure project execution. The purpose of this paper is to evaluate the means of implementing sustainable principles in the execution of infrastructure projects in Indonesia by the main construction service providers and their partners. A lesson-learned is presented as a source of knowledge to underpin the extensive implementation of sustainable principles in the construction of infrastructure projects leading to an integrated approach in creating a sustainable infrastructure that fulfills the requirements of sustainable development. Design/methodology/approach The method used is questionnaire surveys with Indonesian construction practitioners who are working on building construction, road and bridge construction, water facilities construction and house and settlement construction. Findings From the results, the practices of sustainability principles by construction service providers in infrastructure project execution are imperative from the project procurement phase. The evaluation continues to the phase of construction project execution, which reveals the inconsiderable performance of sustainability indicators due to current constraints on the implementation of sustainability principles. Originality/value This research looks into the existing gaps between sustainable construction principles and their practical implementation in Indonesian infrastructure projects. This will foster a holistic approach in the practice of undertaking sustainable procurement processes, thus reinforcing project management techniques in the phase of sustainable construction project execution. This also strengthens the interrelated roles and responsibilities of project stakeholders by taking into account principles of safety, balance and the harmony of infrastructure and the environment.

Introduction: The World Health Organization (WHO) recommends that every woman be checked after the delivery of a child. However, only 42% of Malawian women are checked by a skilled health worker within 48 hours after delivery. This study aimed at identifying factors associated with postnatal care (PNC) utilization among Malawian women by using nationally representative data. Methods: Secondary data from the 2015-2016 Malawi Demographic and Health Survey (MDHS) was used for the study. A logistic regression model was used to find the adjusted odds of utilizing PNC services among the women. All the analyses controlled for the survey clusters and weighting. All the analyses were conducted in STATA version 14 at a significance level of 5%. Results: Out of the 6,693 women who had a live birth 24 months prior to the 2015-2016 MDHS, only 48.4% were checked by a skilled health worker within 42 days after delivery. Uptake of PNC was significantly associated with older age, being employed, living in an urban area, delivery through caesarean section, a timely first antenatal care (ANC) visit, uptake of recommended number of ANC visits, and receiving the adequate number of tetanus injections. Conclusion: Interventions to increase utilization of PNC services should be tailored to appropriate populations. Particularly, special focus has to be made towards younger women, the women who reside in the rural areas, who are not employed, and who are generally not well to do. Behavioural change interventions must also target women with low perceived risk after delivery. Information should also be consistently provided by health workers in communities and health facilities to women on perinatal care in order to change the women's risk perception on all levels of pregnancy care and to encourage utilization of relevant health services.

Secara mikro, sumber daya manusia (SDM) memegang peran penting untuk kemajuan suatu lembaga atau organisasi dan secara makro SDM menentukan kemajuan suatu bangsa. Sesuai dengan Undang-undang pendidikan berperan menciptakan SDM berkualitas. Kenyataan generasi muda berbondong-bondong mengikuti pendidikan diberbagai jenjang dengan tujuan mau meningkatkan kualitas dirinya. Namun dengan berkembangnya angka partisipasi sekolah, penganguran berdasipun ikut berkembang. Banyak para sarjana tidak memiliki pekerjaan. Melihat pentingnya peran SDM, perlu dilakukan upaya perbaikan dan peningkatan SDM yang ada serta upaya pembentukan SDM yang berkualitas. Pada hakekatnya pendidikan adalah “Si Tou Timou Tumou Tou” yang artinya manusia hidup untuk menghidupi sesama manusia. Dalam dunia pendidikan guru sebagai SDM lembaga pendidikan bertugas untuk menciptakan sumber daya manusia baru yang berkualitas. Selanjutnya manajemen SDM dibutuhkan dalam pendidikan baik pada tingkat makro dan ditingkat mikro sehingga tujuan pendidikan tercapai atau pendidikan mampu menciptakan atau mengembangkan potensi peserta didik agar menjadi manusia yang beriman, bertaqwa kepada Tuhan Yang Maha Esa, memiliki ahklak mulia, sehat berilmu, kreatif, cakap, mandiri dan demokratis serta bertanggung jawab dengan kata lain pendidikan mampu menciptakan sumber daya manusia yang berkualitas dan siap pakai.Keywords : Peran Pendidikan, Sumber Daya Manusia, Pendidikan Berkualitas

The purpose of this study to examine and analyze the influence internal control systems and internal audit to financial statement quality of local government. Usefulness of research as input for local government to improve implementation internal control, effectiveness of the internal audit function and improve quality of financial reports. Data conducted by taking 66 local government unit tool of the 15 districts and city in Indonesia. Analysis data study using path analysis. The conclusion is internal control system and internal audit partially and simultaneously have positive effect on the quality of financial statements.

Purpose – The review of literature found that there is a significant correlation between a construction company’s organisational culture and the company quality performance. The purpose of this paper is to assess the organisational culture profiles of Indonesian construction companies, and to examine the influence of the companies’ organisational culture profiles on their quality management systems (based on QMS-ISO 9001:2008) implementation. Prior to conducting the examination, there are examinations of the relationships among the quality management system (QMS) variables. Design/methodology/approach – The methodology employed a survey questionnaire of construction industry practitioners who have experience in building and civil engineering works. The Organizational Culture Assessment Instrument was selected due to its suitability in assessing organisation’s underlying culture. Findings – Within the examination among the QMS variables, it was found that problematic issues associated with the implementation of QMS-ISO 9001:2008 in Indonesian construction companies can affect the implementation of the QMS and contribute to the lower level of companies’ business performance. It was also found that there is no significant relationship between the QMS implementation and the companies’ business performance. By using the Competing Values Framework diagram, it was found that most of the construction companies’ organisational culture is characterised by a Clan type which is reflected in how employees are managed, how the organisation is held together, and how the organisation’s success is defined; the leadership style is Hierarchy-focused, while the organisation’s strategy is Market type. It was also found that different culture profiles have different influences on the QMS implementation. Originality/value – A strong mixed Hierarchy and Market culture needs to be developed within the construction companies in Indonesia, as the driver to support proper and successful implementation of their QMS in order to enhance business performance in a quality performance-oriented Indonesian construction industry.

Peningkatan mutu pendidikan menjadi prioritas utama di semua lembaga pendidikan. Demikian pula di lembaga pendidikan Islam yang sementara berproses menjadi lembaga pendidikan yang memiliki kualitas setara dengan lembaga pendidikan lain bahkan menjadi lembaga pendidikan yang berkualitas tinggi. Untuk mencapai hal tersebut, maka upaya terus dilakukan oleh lembaga pendidikan Islam. Salah satu upayanya adalah dengan menerapkan berbagai teori dan konsep manajemen mutu agar kualitas pendidikan dapat terjaga dan diakui sebagai lembaga pendidikan yang menjalankan proses dengan baik dan menghasilkan output yang baik. Ada beberapa konsep peningkatan mutu/kualitas yang dikemukakan para ahli seperti Edward Deming dan Joseph Juran yang berkaitan dengan perencanaan mutu, pengendalian dan peningkatan mutu. Kajian ini akan membahas tentang beberapa konsep mutu dan relevansinya pada lembaga pendidikan Islam dalam menjawab tantangan pendidikan global.Kata Kunci: mutu, lembaga pendidikan, Edward Deming dan Joseph Juran

Penelitian ini bertujuan untuk mengetahui penerapan pembelajaran IPS yang dilakukan secara berdiferensiasi. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, teknik analisis data memakai triangulasi teknik yang mengkonfirmasi data berdasarkan hasil observasi, wawancara, dan dokumentasi. Peneliti menghasilkan temuan diantaranya pelaksanaan pembelajaran berdiferensiasi telah berhasil diterapkan oleh guru IPS. Guru menggunakan diferensiasi konten, diferensiasi proses, dan diferensiasi produk. Hasil pembelajaran berdiferensiasi memberikan dampak yang positif baik dari segi pengajar maupun peserta didik. Melalui pembelajaran berdiferensiasi guru merasa senang karena peserta didik lebih antusias dan mengena, hal ini diwujudkan dalam bentuk produk yang dihasilkan peserta didik dalam pembelajaran sangat kreatif. Namun tantangan yang diterima oleh guru pada tahap diferensiasi proses, guru masih menemukan kebingungan saat membedakan bahan ajar yang harus diberikan pada peserta dididk yang bervariasi. Melalui pembelajaran berdiferensiasi pada kurikulum merdeka memberikan otonomi peserta didik untuk dapat mengekspresikan kemampuan belajarnya berdasarkan potensi dan minat yang dimiliki.

The integration of Artificial Intelligence (AI) into the realm of English as a Foreign Language (EFL) education has brought forth transformative possibilities, particularly in the context of student motivation. This research employs a mixed-methods approach, encompassing quantitative surveys and qualitative study of previous literature, to delve into the multifaceted dimensions of EFL students' motivation within the AI-driven learning environment. Quantitative data collection involves administering structured survey questionnaires to a diverse group of EFL students who have experienced AI-based language learning tools. Qualitative insights are gleaned through document/literature study, aiming to provide in-depth narratives and understandings concerning the participants' experiences, attitudes, and perceptions regarding AI in EFL classroom. This integration highlights the nuanced interplay between AI technologies and motivation factors, shedding light on how AI can enhance intrinsic motivation, boost self-efficacy, and facilitate personalized language learning experiences. Moreover, the study addresses ethical considerations, ensuring the privacy and well-being of participants throughout the research process. Ultimately, the research contributes to the growing body of knowledge on AI's role in education and its potential to shape the future of EFL instruction. By unveiling the implications of AI on EFL students' motivation, this study provides valuable insights for educators, policymakers, and stakeholders, guiding the effective integration of AI to foster enduring and enthusiastic language learners in an increasingly digital age.

ChatGPT is a form of technological progress in the 5.0 era. The use of ChatGPT has begun to penetrate all fields of science, including the field of education. Students use ChatGPT to help them complete their assignments in the university environment. Apart from providing many benefits, ChatGPT also has many dangers threatening students. One of the dangers for students who rely too much on ChatGPT is a decrease in higher-order thinking skills.

BACKGROUND: Community interventions to promote condom use are considered to be a valuable tool to reduce the transmission of human immunodeficiency virus (HIV) and other sexually transmitted infections (STIs). In particular, special emphasis has been placed on implementing such interventions through structural changes, a concept that implies public health actions that aim to improve society's health through modifications in the context wherein health-related risk behavior takes place. This strategy attempts to increase condom use and in turn lower the transmission of HIV and other STIs. OBJECTIVES: To assess the effects of structural and community-level interventions for increasing condom use in both general and high-risk populations to reduce the incidence of HIV and STI transmission by comparing alternative strategies, or by assessing the effects of a strategy compared with a control. SEARCH METHODS: We searched the Cochrane Central Register of Controlled Trials (CENTRAL) (The Cochrane Library, from 2007, Issue 1), as well as MEDLINE, EMBASE, AEGIS and ClinicalTrials.gov, from January 1980 to April 2014. We also handsearched proceedings of international acquired immunodeficiency syndrome (AIDS) conferences, as well as major behavioral studies conferences focusing on HIV/AIDS and STIs. SELECTION CRITERIA: Randomized control trials (RCTs) featuring all of the following.1. Community interventions ('community' defined as a geographical entity, such as cities, counties, villages).2. One or more structural interventions whose objective was to promote condom use. These type of interventions can be defined as those actions improving accessibility, availability and acceptability of any given health program/technology.3. Trials that confirmed biological outcomes using laboratory testing. DATA COLLECTION AND ANALYSIS: Two authors independently screened and selected relevant studies, and conducted further risk of bias assessment. We assessed the effect of treatment by pooling trials with comparable characteristics and quantified its effect size using risk ratio. The effect of clustering at the community level was addressed through intra-cluster correlation coefficients (ICCs), and sensitivity analysis was carried out with different design effect values. MAIN RESULTS: We included nine trials (plus one study that was a subanalysis) for quantitative assessment. The studies were conducted in Tanzania, Zimbabwe, South Africa, Uganda, Kenya, Peru, China, India and Russia, comprising 75,891 participants, mostly including the general population (not the high-risk population). The main intervention was condom promotion, or distribution, or both. In general, control groups did not receive any active intervention. The main risk of bias was incomplete outcome data.In the meta-analysis, there was no clear evidence that the intervention had an effect on either HIV seroprevalence or HIV seroincidence when compared to controls: HIV incidence (risk ratio (RR) 0.90, 95% confidence interval (CI) 0.69 to 1.19) and HIV prevalence (RR 1.02, 95% CI 0.79 to 1.32). The estimated effect of the intervention on other outcomes was similarly uncertain: Herpes simplex virus 2 (HSV-2) incidence (RR 0.76, 95% CI 0.55 to 1.04); HSV-2 prevalence (RR 1.01, 95% CI 0.85 to 1.20); syphilis prevalence (RR 0.91, 95% CI 0.71 to 1.17); gonorrhoea prevalence (RR 1.16, 95% CI 0.67 to 2.02); chlamydia prevalence (RR 0.94, 95% CI 0.75 to 1.18); and trichomonas prevalence (RR 1.00, 95% CI 0.77 to 1.30). Reported condom use increased in the experimental arm (RR 1.20, 95% CI 1.03 to 1.40). In the intervention groups, the number of people reporting two or more sexual partners in the past year did not show a clear decrease when compared with control groups (RR 0.90, 95% CI 0.78 to 1.04), but knowledge about HIV and other STIs improved (RR 1.15, 95% CI 1.04 to 1.28, and RR 1.23, 95% CI 1.07 to 1.41, respectively). The quality of the evidence was deemed to be moderate for nearly all key outcomes. AUTHORS' CONCLUSIONS: There is no clear evidence that structural interventions at the community level to increase condom use prevent the transmission of HIV and other STIs. However, this conclusion should be interpreted with caution since our results have wide confidence intervals and the results for prevalence may be affected by attrition bias. In addition, it was not possible to find RCTs in which extended changes to policies were conducted and the results only apply to general populations in developing nations, particularly to Sub-Saharan Africa, a region which in turn is widely diverse.

Expert System is a system that seeks to adopt human knowledge to the computer, so that the computer can solve problems which are usually done by experts. The purpose of medical expert system is to support the diagnosis process of physicians. It considers facts and symptoms to provide diagnosis. This implies that a medical expert system uses knowledge about diseases and facts about the patients to suggest diagnosis. The aim of this research is to design an expert system application for diagnosing eye diseases using forward chaining method and to figure out user acceptance to this application through usability testing. Eye is selected because it is one of the five senses which is very sensitive and important. The scope of the work is extended to 16 types of eye diseases with 41 symptoms of the disease, arranged in 16 rules. The computer programming language employed was the PHP programming language and MySQL as the Relational Database Management System (RDBMS). The results obtained showed that the expert system was able to successfully diagnose eye diseases corresponding to the selected symptoms entered as query and the system evaluation through usability testing showed the expert system for diagnosis eye diseases had very good rate of usability, which includes learnability, efficiency, memorability, errors, and satisfaction so that the system can be received in the operational environment.

Incident management is very important in order to ensure the continuity of a system. Information systems require incident management to ensure information systems can provide maximum service according to the service provided. Many of the problems that arise in academic information systems come from incidents that are not properly handled. The objective of this study aims to find the appropriate way of incident management. The incident can be managed so it will not be a big problem. This research uses the ITIL framework to solve incident problems. The technique used in this study is a technique adopted and developed from the service operations section of the ITIL framework. The results of this research found that 84.5% of incidents appearing in academic information systems can be handled quickly and appropriately. 15.5% incidents can be escalated so as to not cause any new problems. The model of incident management applied to make academic information system can run quickly in providing academic service in a good and efficient. The incident management model implemented in this research is able to manage resources appropriately so as to quickly and easily manage incidents.

AbstrakPenelitian ini bertujuan untuk mengembangkan lingkungan belajar matematika berbasis internet khususnya bagi siswa SMP yang diwujudkan lewat pengembangan website pembelajaran matematika realistik yang valid, praktis, dan efektif. Namun pada artikel ini pembahasan difokuskan pada kevalidan dan kepraktisan. Metode yang digunakan dalam penelitian ini adalah metode penelitian pengembangan dengan tipe penelitian formatif yang meliputi tahap analisis, pendesaian dan evaluasi formatif. Teknik pengumpulan data berupa dokumentasi, walk through, tes, observasi, dan wawancara. Sedangkan teknik analisis data yang digunakan adalah analisis data deskriptif kualitatif. Kevalidan dipenuhi berdasarkan validasi pakar secara kualitatif dari aspek konten, konstruk, dan bahasa. Kriteria praktis dipenuhi apabila memenuhi dua hal yaitu; (1) para pakar menyatakan bahwa apa yang dikembangakan dapat diterapkan, dan (2) kenyataan menunjukkan bahwa apa yang dikembangkan tersebut dapat diterapkan. Hasil yang diperoleh adalah telah dihasilkan prototipe website pembelajaran matematika yang valid dan praktis. AbstractThis study aims to develop an internet-based mathematics learning environment, especially for junior high school students who realized through the development of realistic mathematics learning website that is valid, practical, and effective. But in this article the discussion is focused on validity and practicality. The method used in this study is development research method with type of formative research covering phase of analysis, developing and formative evaluation. Techniques of collecting data in the form of documentation, walk through, tests, observations, and interviews. The data analysis technique used is descriptive qualitative. Validity fulfilled qualitatively by the validator. Practical criteria are met if they fulfill two things; (1) the experts state that what is developed can be applied, and (2) the reality shows that what is developed is applicable. The result obtained is a prototype of a valid and practical mathematics learning website

<p>Teaching is a noble profession to educate the youth of nations facing today’s global challenges. Teaching, at the same time, has become a highly challenging profession and occasionally a draining work, especially for those who are working in the remote areas. A high-level of teacher absenteeism in the primary schools of Southern Papua has blown some societal alarm for conducting studies focusing on emotional exhaustion as a latent predictor for low-performance. This study attempted to describe the eventual correlation between the emotional exhaustion and organizational commitment of teachers working in the primary schools of Merauke, Indonesia. A survey approach was employed to collect data from a total of 243 primary school teachers in Merauke, Papua, Indonesia. Data were examined statistically by employing Pearson’s correlation model. Results of analysis showed that the emotional exhaustion and commitment of primary school teachers in Merauke, Indonesia, are significantly negatively correlated. This result may be useful for the teachers to benefit from the information of how they may interact with all the school elements and the extent to which these emotions directly affect their organizational commitment. The result may also be advisable for the school leaders to take some tactical efforts of securing teachers’ emotion to promote a high-level of teachers’ organizational commitment and, in turn, improving students’ capabilities in reading, writing, and arithmetics.</p>

In relation to the phenomenon of law enforcement in Indonesia, lately it is also greatly influenced by whether or not a case is viral. We can observe the behavior of law enforcers as if referring to cases that are viral, as well as people who see these symptoms act and behave according to the responses they see from viral cases so that people also try to make things viral so that it gets the attention of many people or related parties. The purpose of this study is to sociologically analyze the viral tiktok video about law enforcement in Indonesia. The method used is a qualitative research method. This study uses data collection techniques in the form of observation. The results of this study are as follows: viral legal cases are handled more quickly, viral legal cases are escorted by netizens, many viral legal cases are revealed and resolved, and the tiktok application is one of the social media that plays an important role in law enforcement in Indonesia. Berkaitan dengan fenomena penegakan hukum di Indonesia, akhir-akhir ini juga sangat dipengaruhi oleh viral atau tidaknya sebuah kasus. Kita bisa perhatikan perilaku para penegak hukum seakan mengacu kepada kasus-kasus yang sedang viral, begitu juga masyarakat yang melihat gejala ini bertindak dan berperilaku menyesuaikan dengan tanggapan yang mereka lihat dari kasus viral sehingga masyarakat juga berusaha memviralkan sesuatu agar hal tersebut menjadi perhatian banyak orang ataupun pihak terkait. Tujuan penelitian ini adalah menganalisis secara sosiologis terhadap video viral tiktok tentang penegakan hukum di Indonesia. Metode yang digunakan adalah metode penelitian kualitatif. Penelitian ini menggunakan teknik pengumpulan data berupa observasi. Hasil penelitian ini menunjukkan bahwa kasus hukum viral lebih cepat ditangani, kasus hukum viral dikawal netizen, kasus hukum viral banyak yang terungkap dan diselesaikan, dan aplikasi Tiktok menjadi salah satu media sosial yang berperan penting dalam penegakan hukum di indonesia.

One type of pesticide that is widely used is a group of organophosphates with chlorpyrifos as the active ingredients, because it has more favorable characteristics such as easy to decompose and short persistence time. However, the use of pesticides in addition to leaving residues that can cause environmental pollution, also cause disruption to human health and inhibit trade. Therefore, it is necessary to monitor the use of pesticides through the fulfillment of the maximum residual limit (MRL) so as to ensure food safety by limiting pesticide residue levels on agricultural products. The purpose of this study was to determine the residual levels of chlorpyrifos in cabbage vegetables with previously optimized and validated HPLC methods. The sample of this research is vegetable cabbage taken from several traditional markets in North Sulawesi. Based on the results of the study, it was found that chlorpyrifos were detected in all samples analyzed, although the levels were still below the specified MRL value. The results of this study can be a consideration for consumers and relevant agencies in North Sulawesi to more frequently monitor and evaluate the existence and use of these compounds.

Penelitian ini bertujuan (a) Untuk mengetahui perbedaan hasil belajar kelas yang diajarkan dengan media animasi powtoon dan media konvensional. (b) Untuk mengetahui pengaruh interaksi antara media animasi powtoon terhadap hasil belajar jika ditinjau dari minat belajar. (c) Untuk mengetahui perbedaan hasil belajar kelas yang diajarkan dengan media animasi powtoon dan media pembelajaran konvensional untuk kelas peserta didik yang memiliki minat belajar tinggi. (d) Untuk mengetahui perbedaan hasil belajar kelas yang diajarkan dengan media animasi powtoon dan media konvensional untuk kelas yang memiliki minat belajar rendah. Jenis penelitian yaitu Quasi Experimental dengan menggunakan Treatment by level design. Sampel dalam penelitian ini adalah 38 peserta didik. Teknik pengumpulan data dilakukan dengan Angket Minat dan Tes Hasil Belajar. Analisis data menggunakan Analisis Varians-2 Arah. Hasil penelitian menunjukkan bahwa: (a) Hasil belajar kelas yang diajarkan dengan media animasi powtoon lebih tinggi dari kelas yang diajarkan media konvensional. (b) Terdapat pengaruh interaksi antara media pembelajaran dan minat belajar terhadap hasil belajar. (c) Untuk kelas yang memiliki minat belajar tinggi, hasil belajar kelas yang diajarkan dengan media animasi powtoon lebih tinggi dari kelas yang diajarkan dengan media konvensional. (d) Untuk kelas yang memiliki minat belajar rendah, hasil belajar kelas yang diajarkan dengan media animasi powtoon lebih tinggi dari media konvensional. The study was conducted to (1) Find the differences of class using powtoon as media and class using conventional media. (2) Find the impact of using powtoon as media on student’s final grade from students learning interest point of view. (3) Find out the differences of final grade from students with high learning interest using powtoon and conventional media. (4) Find out the differences of student’s grades with low learning interest using Powtoon and conventional media. The study was conducted with quantitative approach and Quasi Experimental utilizing treatment by level design. The samples are 38 students. Data was collected by questionnaires and test’s grade. We used Two Way Analysis of Variance. Results show that: (1) The grade of class that apply powtoon was higher than the class using conventional media. (2) We found the existence of learning media (powtoon) impact on student’s learning interest. (3) Group of students with high learning interest using powtoon as media had higher grade compared to group using conventional media. (4) Group of students with low learning interest using powtoon as. media had higher grade compared to group with low learning interest using conventional media.

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management. Keywords: Profitability, Leverage, Earnings Management.