This study aimed to get empirical evidence regarding the corporate governance mechanism proxied by the size of the board of commisioners, independent directors, the size of the board of directors and audit committees that affect the value of the company. This study using purposive sampling method for collecting samples of the companies listed in Indonesia Stock Exchange that publish the complete annual financial statements for 2010-2014, have the data necessary corporate governance in research, the company has never delisted and present its financial statements in Indonesian Rupiah , From the analysis of the study showed that the size of the board of commisioners, independent directors, and the size of the board of directors affect the value of the company, while the audit committee does not affect the value of the company.

ABSTRAKKetepatan waktu dalam penyampaian laporan keuangan sangat penting bagi pihak-pihak yang berkepentingan atas laporan keuangan. Ketepatan waktu berarti tersedianya informasi bagi pembuat keputusan pada waktu yang tepat sehingga dapat mempengaruhi keputusan yang akan dibuat. Secara umum, semakin lawas suatu informasi maka semakin kurang berguna informasi tersebut. Ketepatan waktu atas laporan keuangan menjadi sangat penting bagi tiap perusahaan, terutama perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP, Ukuran Perusahaan dan Umur Perusahaan terhadap Audit Report Lag pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018 sebanyak 165 perusahaan. Sampel penelitian sebanyak 189 perusahaan dengan metode purposive sampling, dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan yang diperoleh dari www.idx.co.id. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi berganda, koefisien determinasi, dan uji t-statistik. Hasil penelitian secara parsial menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap audit report lag dengan nilai sig 0.646, ini menunjukkan bahwa perusahaan yang diaudit oleh KAP Big Four tidak menjamin bahwa proses audit akan berlangsung cepat. Ukuran perusahaan tidak berpengaruh terhadap audit report lag dengan nilai sig 0.290, ini menunjukkan bahwa besar atau kecilnya perusahaan tidak berpengaruh terhadap panjang atau pendeknya proses penyelesaian audit. Dan umur perusahaan berpengaruh terhadap audit report lag dengan nilai sig 0.005, ini menunjukkan bahwa bahwa perusahaan yang lebih tua cenderung memiliki penyelesaian audit yang lebih cepat.Kata Kunci : Audit Report Lag, Ukuran KAP, Ukuran Perusahaan, Umur Perusahaan

Many impacts occurred when the COVID-19 pandemic occurred to disturb all humans on earth. The unrest came from students. One of the student concerns was that learning was carried out online. This case is the basis of the research. The research objective was to explore student difficulties during online learning during the COVID-19 period, the application used during online learning during the COVID-19 period, and the student's response to online learning during COVID-19. This study uses a qualitative method through a case study approach. The research was conducted at IAIN Padangsidimpuan. The informants in this study were 37 PGMI students from 2016-2019. Data collection using unstructured-planned interviews. The research procedure refers to the Creswell model. Data analysis used ATLAS.ti version 8 software. The results of this study obtained information from informants that students experienced many difficulties during online learning during the COVID-19 period, such as the high cost of buying data packages, the problem of internet signals and the exposure of less understood lecturers' material. During online learning, the teleconference application often used is google meet, while the social media that is always used is WhatsApp. So, from the conscience of each informant, they hoped that the learning process would not be thoroughly carried out online to reduce costs for buying internet packages or learning to be carried out face-to-face again on the condition that they adhere to health protocols.

This article aims to identify and develop the potential of Pematang Serai village as a tourist village through a SWOT analysis. Pematang Serai Village is one of the villages that has the beautiful natural charm of the coastal area of the Langkat river, making the village a potential tourism village which then the BUMDes business unit designed the Getek Online (Geol) natural tourist attraction. In 2021, the Langkat Regency Government inaugurated the Sustainable Tourism Village (Kejutan Dewi) Nature Tourism Geol Pematang Serai Village, promoting and improving traditional markets in the tourist village so that it becomes the village's identity. These problems focus on the not maximal potential of the village which has been developed as a tourism village in increasing the income of its people. To approach this problem, a reference to SWOT analysis theory is used in finding the potential of a tourist village and the constraints faced by the village. Data collected through the interview method (primary data) to village business actors and BUMDes in Pematang Serai Village and secondary data related to village data were analyzed qualitatively. This study concluded that from the SWOT analysis, namely by analyzing the strengths, weaknesses, opportunities and threats of planning and strategies in obtaining income, the village of Pematang Serai can increase the income of its people by developing village potential from strategic variable concepts, market competitiveness, marketing concepts, village promotions.

Activeness during the learning process occurs when the teacher can create a lively learning atmosphere. Students can easily understand the material presented by the teacher by applying a learning model, so that learning outcomes can be achieved based on the learning objectives set. This study aims to improve the thematic learning outcomes of fourth-grade students using the POE model and find out their responses to using the model. The sample of this study amounted to 26 students consisting of 9 boys and 17 girls. The research design uses Kurt Lewin's classroom action research model to plan, implement, observe, and reflect. They were collecting data using observation, tests, and interviews. Data were analyzed descriptively with qualitative and quantitative approaches with the help of STATCAL software. The results showed that the pre-cycle learning completeness score was 7,7%, increased in the first cycle to 46,1%, and increased again to 88,4% in the second cycle. The minimum criteria for student completeness are 75, and the classical percentage is 80. The POE model can make students active in their learning. Students' responses in the interview were happy to learn because the teacher provided motivation and rewards, thus creating enthusiasm always to compete to be the best. Meanwhile, the teacher's response stated that POE could be used as a practical learning model to improve student learning outcomes because the steps stimulate students to think critically in predicting, observing, and explaining from observations.Keywords: Learning Model, POE (predict-observe-explain), Thematic Learning Outcomes.AbstrakKeaktifan pada saat proses pembelajaran terjadi apabila guru mampu membuat suasana pembelajaran hidup dan siswa dapat memahami dengan mudah materi yang disajikan guru dengan menerapkan model pembelajaran, sehingga hasil belajar dapat tercapai berdasarkan tujuan pembelajaran yang telah ditetapkan. Penelitian ini bertujuan untuk meningkatkan hasil belajar tematik siswa kelas IV-C menggunakan model POE dan mengetahui respon mereka dalam penggunaan model tersebut. Sampel penelitian ini berjumlah 26 siswa yang terdiri dari 9 laki-laki dan 17 perempuan. Desain penelitian menggunakan penelitian tindakan kelas model Kurt Lewin yang terdiri dari perencanaan, pelaksanaan, observasi, dan refleksi. Pengumpulan data menggunakan observasi, tes, dan wawancara. Data dianalisis secara deskriptif dengan pendekatan kualitatif dan kuantitatif dengan bantuan software STATCAL. Hasil penelitian menunjukkan bahwa nilai ketuntasan hasil belajar prasiklus sebesar 7,7%, dan mengalami peningkatan pada siklus I menjadi 46,1% dan meningkat lagi menjadi 88,4% pada siklus II. Kriteria minimal ketuntasan persiswa adalah 75 dan persentase klasikal adalah 80. Model POE dapat membuat siswa aktif dalam belajarnya. Respon siswa pada saat wawancara mereka senang belajar karena diberikan motivasi serta reward, sehingga menimbulkan semangat untuk selalu berlomba-lomba menjadi yang terbaik. Sedangkan respon guru mengatakan bahwa POE bisa dijadikan model pembelajaran yang jitu untuk meningkatkan hasil belajar siswa karena langkah-langkahnya merangsang siswa untuk berpikir kritis dalam memprediksi, mengamati, serta mampu menjelaskan dari hasil pengamatan.Kata Kunci: Model Pembelajaran, POE (predict-observe-explain), Hasil Belajar Tematik