The purpose of this study is to determine the influence of competence and professionalism of accounting lecturers to the level of understanding of accounting students. The object of this research is accounting student of 8th semester at Muhammadiyah University of Sidoarjo. Data collection in this study using questionnaires that are given to students of the faculty of economics and business at the University of Muhammadiyah Sidoarjo. Sampling using Slovin technique that sampling using insindental. Data analysis using linear regression and data processing with SPSS 23. The results of this study indicate the competence of lecturers influence the level of understanding of accounting. Professionalism of lecturers influences the level of understanding of accounting. Competence and professionalism of accounting lecturers influence the level of understanding of accounting students in the faculty of economics and business of Muhammadiyah University of Sidoarjo.

Sejak tahun 1950, Taman Buru Gunung Masigit Kareumbi (TBMK) sudah ditetapkan sebagai kawasan hutan konservasi dan saat ini TBMK dikelola oleh BKSDA yang bekerjasama dengan Perhimpunan Penempuh Rimba dan Pendaki Gunung Wanadri. Penelitian ini bertujuan untuk mengetahui jenis-jenis tumbuhan yang berada di bawah naungan tajuk hutan di TBMK. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan desain penelitian belt transect dan teknik pegambilan sampel dengan cara purposive sampling. Pada setiap 10 meter disepanjang garis transect dibuat plot-plot pengamatan yang berukuran 10 x 10 meter. Pembuatan belt transect dilakukan di hutan rasamala dan hutan pinus. Proses identifikasi dilakukan di Laboratorium Biologi FKIP Universitas Pasundan. Dari hasil identifikasi diketahui sebanyak 24 Ordo, 27 Family dan 44 jenis tumbuhan. Indeks keanekaragaman tumbuhan yang ada di bawah naungan tajuk hutan rasamala adalah 2.38 dan indeks keanekaragaman tumbuhan di bawah naungan tajuk hutan pinus yaitu 2.11. Hasil perhitungan Indexs Nilai Penting (INP) tertinggi di hutan rasamala yaitu 84.82 untuk tumbuhan Pilea angulata dan di hutan pinus yaitu 101.78 untuk tumbuhan Eupatorium riparium, serta index kesamaan komunitas antara dua lokasi yaitu 54 %.

This study aims to analyze student learning outcomes in the NHT model on respiratory system material. This research uses library data collection methods, reading and recording research materials (library research). Data collection used is through documentation study with data collection stages by editing and organizing. Data were analyzed using inductive and deductive techniques. The results of the study: 1) student learning outcomes showed an increase in student learning outcomes using the NHT model, 2) strategies in improving learning outcomes consisted of syntax, namely numbering, asking questions, thinking together and answering questions, 3) there were student learning outcomes before the model was applied. learning is low and after the application of the NHT model has increased, 4) the effectiveness of the NHT model is effective in improving student learning outcomes, 5) the use of the NHT model can provide opportunities for students to come up with ideas of knowledge in asking and arguing.