This study was conducted to investigate Financial Distress in mining companies listed on the Indonesian Stock Exchange (BEI) during the 2011-2014 period using the Altman Z-Score Modification. Total sample that gathered from mining companies is 119 companies, analytical techniques used in this study is the Altman Z-score that consists of four ratios, which are the Net Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings Before Interest and Tax to Total asset (X3), Market Value of Equity to Book Value of Debt (X4.). This test used SPSS 22 to test the hypothesis, the hypothesis testing results are: Net Working Capital to Total Assets has a positive effect on Financial Distress, Retained Earnings to Total Assets has a positive effect on Financial Distress, Earnings Before Interest and Tax to Total Assets has a positive effect on Financial Distress, Book Value of Equity to Total Liabilities has a positive effect on Financial Distress. This study only used mining companies sector, the further research is recommended to use the other sector companies that have larger numbers of samples.

Students in mathemat ics learning activit ies must have mathematical co mmunication skills. They are using mathematical concepts to contextual problems so that understanding is more meaningful and links mathemat ics learning with other learning topics. Student worksheets are one of the teaching materials that summarize the material and study guides that are in accordance with the competencies. The purpose of this art icle is to develop the design of student worksheets to imp rove students' mathematical co mmunication in learning activit ies with an RM E approach. In its development, the ADDIE model was applied in this study, which consisted of four steps: first analysis, second design, third development, fourth implementation, and the fifth evaluation. The subjects of this study were students of Muhammad iyah 1 Yogyakarta Yogyakarta Vocational School. The instruments of data collection consist of interview guideline sheets, document sheets, and description sheets. Interview guideline sheets are used to obtain data in the curriculu m and character of students, and document sheets are used to evaluate teaching materials, and description sheets are used to determine the improvement of students' mathematical co mmunication. This data was analyzed using qualitative data analysis. This study resulted in the design of worksheets of students with RM E approach to imp rove students' mathematical communication skills.

No abstract

No abstract

Penelitian ini bertujuan untuk mengetahui dampak covid-19 pada pembelajaran PJOK Sekolah Menengah Pertama di Provinsi Kepulauan Bangka Belitung. Penelitian ini adalah penelitian kuantitatif deskriptif. Alat ukur yang digunakan dalam penelitian ini adalah kuesioner. Responden dalam penelitian ini yaitu 17 orang guru PJOK, 296 orang siswa, dan 214 orang tua. Responden mengisi angket yang terdiri dari 15 butir pertanyaan dengan memberi tanda centang pada kolom yang telah disediakan. Penelitian ini menggunakan metode survei dan dianalisis secara deskriptif kuantitatif. Berdasarkan hasil penelitian maka disimpulkan bahwa selama pandemi covid-19 pelaksanaan pembelajaran PJOK Sekolah Menengah Pertama di Provinsi Kepulauan Bangka Belitung dilaksanakan secara daring. Pembelajaran daring selama pandemi covid-19 secara keseluruhan sudah baik. Maka dari itu pembelajaran dapat dilaksanakan secara daring selama kondisi pandemi sampai batas waktu yang ditentukan oleh Pemerintah.