Forms of education conducted by children correctional institution need to get a positive appreciation. However, evaluation should also be done consistently, so the correctional institution, as a place of education to prepare a human being ready to return to society, does not become a place to obtain new lesson to commit crimes. The purpose of this research is to find out education management; analyze problems and find out solutions and efforts to improve the implementation of coaching programs for children of correctional institution. The conclusion of this research is that Sukamiskin Children Correctional institution, Bandung, have done education through giving guidance to children of correctional facility to become better human beings, through both general and specific development programs through Open Junior High School (SMP) education. The problems found is the lack of feedback from correctional students in the learning process, the level of attendance of teachers, and the availability of supporting facilities and infrastructure. The solution offered are: (1) giving motivation for students of correctional facility to follow the development program that is done, especially in education; (2) cooperation with various parties; (3) motivation and support for all teachers to maintain the quality of learning; and (4) maximizing available facilities and infrastructures. The recommendations given for correctional students are expected to have a high awareness to change themselves from negative traits and behaviors as well as following the existing development program while in correctional facility. Moreover, correctional facilities are expected to improve the form of education services both from the elements of infrastructure and in its development programs that are carried out effectively, creatively, and efficiently. In addition, the community is expected to refrain from giving a negative judgment to ex-convicts, especially children of correctional facility, because they have received education while in doing their time.

Tujuan dari penelitian ini untuk menjelaskan pengaruh adopsi international financial reporting standars, leverage, profitabilitas terhadap kualitas laba, jenis penelitian ini menggunakan penelitian kuantitatif dengan menggunakan data tahunan. Populasi yang digunakan ialah perusahaan terdaftar di bursa efek Indonesia yang mengadopsi dan belum mengadopsi IFRS pada periode 2015-2019. Regresi yang digunakan ialah OLS (Ordinary Least Square)  dengan mengambil sampel 14  perusahaan yang terdaftar di bursa efek Indonesia. Hasil dari penelitian ini menunjukan bahwa dari variabel ifrs, leverage, dan profitabilitas hanya variabel ifrs yang berpengaruh signifikan terhadap kualitas laba di 14 perusahaan  yang ada di Bursa Efek Indonesia. Kata Kunci: IFRS; Leverage ; Kualitas Laba

The purpose of this study was (1) to know a difference between student learning outcomes of low and high sub groups with learning to use the media worksheets in the subjects of Islamic Religious Education (Pendidikan Agama Islam); and (2) to know the obstacles in the implementation of learning by using the worksheets on the subject. The subjects study were three Open Junior High Schools, Bandung, namely Open Junior High School 8 Bandung, Open Junior High School 27 Bandung, and Open Junior High School 36 Bandung. The hypothesis tested the increase in student achievement in the subjects of Islamic Religious Education after a learning process using worksheets. This study was a quasi-experimental study. The design used in this study is a pre-test post-test one group design. The results show that learning outcomes after the use of worksheets has no significant difference. Then the t-test Test Final Problem Description pretest and posttest seen that the value of significance (sig.2-tailed) with the t-test is 0.007. Since the significance value less than 0.05 then the decision-making criteria, H0 rejected. This shows that learning outcomes after the use of worksheets has significant difference. Using the analysis, the results showed that the use of worksheets in the learning process could improve the learning outcomes of students in the subjects of Islamic Religious Education in junior high school in Bandung.Keywords: Islamic Religious Education, Worksheet, Achievement. ABSTRAK [Tujuan dilakukannya penelitian ini adalah 1). Apakah terdapat perbedaan antara hasil belajar siswa antara sub kelompok rendah, dan sub kelompok tinggi dengan pembelajaran menggunakan media LKS pada mata pelajaran Pendidikan Agama Islam 2). Apa hambatan dalam implementasi pembelajaran dengan menggunakan LKS pada mata pelajaran Pendidikan Agama

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