Data digital pemulangan Pekerja Migran Indonesia (PMI) penting artinya bagi Badan Pelindungan Pekerja Migran Indonesia (BP2MI) dan masyarakat. Lonjakan pemulangan PMI dimasa Pandemi Covid-19 terjadi pada bulan Mei – Juli 2020 dengan jumlah > 100 orang per bulan. Untuk itu, adanya aplikasi Sistem Informasi Kepulangan Terintegrasi (SIPUNTEN) bertujuan memudahkan penyediaan data PMI khususnya di UPT BP2MI Makassar sebagai debarkasi dengan cakupan wilayah paling luas di Indonesia. Dalam pelaksanaanya, penggunaan aplikasi SIPUNTEN masih terkendala SDM, kompleksitas sistem, dan teknis. Penelitian ini bertujuan mengelaborasi bagaimana proses difusi dan adopsi inovasi aplikasi SIPUNTEN dikomunikasikan di UPT BP2MI Makassar untuk mengidentifikasi persoalan yang terjadi. Metode penelitian ini adalah studi kasus dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa aplikasi SIPUNTEN dikomunikasikan secara top down dari BP2MI Pusat ke UPT BP2MI Makassar melalui media komunikasi formal dan bimtek tatap muka. Dampaknya adalah proses keputusan penggunaan aplikasi SIPUNTEN yang terjadi secara otoritatif dan opsional sesuai dengan instruksi BP2MI Pusat. Lemahnya koordinasi antar UPT penyelenggara pemulangan PMI dan tidak adanya monitoring dari BP2MI Pusat menjadikan implementasi SIPUNTEN di UPT BP2MI Makassar kurang optimal.

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The COVID-19 pandemic in Indonesia has had a very significant impact on learning activities in schools, including learning at the UM Lab SMP. Teachers who are accustomed to using technology can make their own or take teaching materials from various sources on the internet. There are not many teaching materials that can be found on the internet that discuss specifically about junior high school art material. Teachers still have to reduce text material into easily digestible material for students to learn. This research used Sugiyono’s development method which has 10 research steps. The virtual module developed in this study is in the form of an application that can be operated on a smartphone or laptop, and contains junior high school art material in a systematic and attractive learning package that makes the learning experience easier for teachers and students. In using the module, the teacher becomes the facilitator, and students can understand the steps that must be taken in each basic competency, without even asking the teacher. The module directs students to follow the learning flow like playing a game. The interactive digital module was tested on UM Lab SMP students and showed good results. It got a score of 90.6% for the material expert validation test, 92.3% for the media expert validation test, 85% for the product trial with a small group, and 87.5% for the trial with a large group. This module can minimize the role of the teacher, enable students to learn independently, and can increase student activity with media in learning and learning activities. Keywords: Virtual module, Dynamix module, art module

The multivariate forecasting model is a model of forecasting that takes into the causal relationship between a prediction factor with one or more independent variables. This study uses multivariate  forecasting model that are transfer function and neural network model. The transfer function and neural network model are used for forecasting of closing stock price data by considering the opening stock price data as the independent variable in the forecasting model. The data used in this study is the monthly closing stock price and opening stock price data of PT. Bank Central Asia, Tbk. The best model for forecasting of closing stock price is a transfer function model that has MSE, MAPE, and MAE values ??smaller than the neural network model. Keywords: transfer function, neural network, opening stock price, closing stock price

Fenomena isu perpajakan yang mendunia pada saat ini, seringkali dikaitkan dengan transfer pricing, merupakan cara yang umum untuk melakukan tax avoidance,penelitian iniberusaha melakukan penelitian hubungan mekanisme bonusdan tunneling incentiveterhadap tindakan transfer pricing yang dimotivasi oleh tax avoidance pada perusahaan yang terdaftar di bursa efek Indonesia periode 2014 sampai dengan 2018 dengankepemilikan saham asing. Metode analisis menggunakan analisis regresi logistik, hasil uji penelitian ini yaitu tunneling incentive signifikan negatif dan tax avoidance signifikan positif terhadap keputusan melakukan tindakan transfer pricing serta memperkuat pengaruh hubungan tunnelling incentives terhadap keputusan melakukan transfer pricing.Mekanisme bonus tidak signifikan berpengaruh terhadap keputusan transfer pricing.