AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pengungkapan corporate social responsibility terhadap kinerja keuangan perusahaan berdasarkan pengukuran akuntansi yang diproksikan dengan return on equity dan kinerja keuangan perusahaan berdasarkan pengukuran pasar yang diproksikan dengan tobin's-q. Pengukuran pengungkapan corporate social responsibility berdasarkan pedoman pengungkapan global reporting initiative generation four (GRI-G4). Populasi penelitian yang digunakan adalah semua perusahaan yang terdaftar dalam indeks SRI-KEHATI Bursa Efek Indonesia periode 2013-2016. Sampel penelitian terdiri dari 19 perusahaan yang dipilih menggunakan metode purposive sampling dari 33 perusahaan yang terdaftar dalam indeks SRI-KEHATI Bursa Efek Indonesia. Data yang digunakan merupakan laporan tahunan perusahaan dan harga saham yang didapatkan dari situs Bursa Efek Indonesia serta situs perusahaan yang menjadi sampel. Metode pengujian hipotesis yang digunakan adalah analisis regresi sederhana. Hasil penelitian menunjukkan pengungkapan corporate social responsibility tidak terbukti berpengaruh pada kinerja keuangan perusahaan, baik kinerja keuangan berdasarkan pengukuran akuntansi maupun kinerja keuangan berdasarkan pengukuran pasar. AbstractThis research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin's-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement.

English has been used widely in almost all international forums. In line with the rapid use of social media, in this case Instagram, English is also widely used as the language of self-expression by most of its users, both native and non-native speakers. At least, this is what happened in Indonesia. Most of Indonesian Instagram users, especially youth, use English to write their caption. This phenomenon is important to explore since there is a belief that by actively using a foreign language, it will reduce the sense of nationality within oneself, and even it will lead to the loss of one’s identity. Identity today becomes a very important issue since it shows the sense of belonging of oneself in his/her social interaction. The thing is that the social interaction model in social media is much more complex than the interaction model in the real life. In social media, most of the users do not merely want to show who they really are. They tend to have certain motive on how they can be accepted and appreciated by other users. In other words, they want to be the subject of attention instead of being themselves. Therefore, the concept of identity becomes blurred. Based on the previous description, through the direct observation method, this research aims to seek whether the use of English influences the identity of Indonesian users.

Penelitian ini bertujuan untuk mengetahui keefektifan media pembelajaran berbasis multimedia dengan menggunakan powerpoint terhadap hasil belajar siswa sekolah dasar. Jenis penelitian ini adalah R&D D (Research and Development). Metode yang digunakan peneliti adalah model Barg and Gall (1potensi dan masalah, 2pengumpulan data, 3desain produk, 4validasi desain, 5revisi desain, 6uji coba produk, 7revisi produk, 8uji coba pemakaian, 9revisi produk, 10produksi massal). Penelitian ini khusus untuk melihat keefektifan media pembelajaran berbasis multimedia menggunakan powerpoint. Adapun hasil keefektifan media pembelajaran berbasis multimedia menggunakan powerpoint dari hasil N-Gain score diperoleh skor 0,74%. Sehingga sehingga dapat disimpulkan bahwa penggunaan media pembelajaran pembelajaran berbasis multimedia menggunakan powerpoint masuk katagori tinggi dan efektif untuk meningkatkan hasil belajar siswa sekolah dasar.

The background that drives this research is the low interest in reading and the lack of reading skills in grade 1 students. The purpose of this study is to produce a pop-up book based on a good quality balanced literacy approach. The test subjects in this study were 60 first grade students at SDN Pacarkeling V / 186 Surabaya. The method used in this study is the method of developing Research and Development (R&D). The development model of Borg and Gall in this study goes through 10 stages. The product developed in this research is a valid, practical and effective pop-up book media. The validation results show that the developed media is valid with very good criteria. Practicality in small scale and large scale trials reaches very good category. The effectiveness of the developed media can be seen from the increase in the results of the reading skills test using the t test with the t-test result of -11.6.

This research is focused on the Application of Variable Costing Methods in Calculating Cost of Production to Determine Selling Prices. The purpose of this study is 1]. To determine the cost of production according to UD. Karunia. 2]. To determine the cost of production using the variable costing method at UD. Karunia. 3]. To find out the effect of changes in the method of calculating the cost of production and determining the new selling price of profits at UD. Karunia. This research is a descriptive qualitative study. This research was conducted at UD. Karunia Banyuwangi by using primary data and secondary data. Primary data is obtained through interviews with a deep, open, and structured nature. Secondary data obtained from documents belonging to UD. Karunia. Data analysis techniques are done by data reduction, data triangulation, data presentation and conclusion drawing. The results of this study indicate that UD. Karunia use the full costing method and it is produced that the cost of producing sponge cake is Rp 4.730 per pack. The calculation using the variable costing method resulted in the cost of producing sponge cake amounting to Rp 4.121, resulting in a lower difference of Rp 609. Changes in the calculation of cost of production were made as the basis for adjusting the newselling price of sponge cake to Rp 8.000 per pack and profit decreased by Rp 2.170.405. Keywords: cost of production, selling price, variable costing