Pandemi merubah pola proses pendidikan yang semula tatap muka menjadi dalam jaringan (daring). Pembelajaran daring yang dilaksanakan selama ini berupa pemberian tugas untuk mencatat dan mengerjakan soal-soal yang ada pada buku paket melalui Whatsapp Group, dampaknya peserta didik mengalami kejenuhan dan motivasi belajar pun menjadi menurun. Guru perlu berinovasi dan berkreasi untuk menampilkan pembelajaran daring dengan cara menyenangkan melalui berbagai aplikasi pembelajaran yang menarik. Salah satu media yang mendukung kreativitas guru dalam mengajar daring diantaranya menyajikan Lembar Kerja Peserta Didik (LKPD) melalui aplikasi liveworksheet. Tujuan kegiatan PKM ini memberikan pelatihan dan pendampingan penyusunan LKPD untuk guru-guru SD sehingga, mampu menciptakan pembelajaran daring yang inspiratif, interaktif, menyenangkan, menantang, dan memotivasi peserta didik. Metode yang digunakan dalam kegiatan PkM ini meliputi 3 tahapan (1) observasi pembelajaran daring yang dilaksanakan di sekolah, (2) pelatihan penyusunan LKPD menggunakan aplikasi liveworksheet, (3) pendampingan dan evaluasi implementasi LKPD menggunakan aplikasi liveworksheet. Rangkaian kegiatan ini telah mampu meningkatkan motivasi peserta kegiatan yaitu guru-guru SD dalam menyusun LKPD online menggunakan aplikasi liveworksheet. Selain itu, peserta didik merasakan adanya perbedaan belajar yang signifikan dari pembelajaran yang biasa dilakukan, 100% guru mampu membuat LKPD interactive.  Ide pembuatan LKPD 10%, memasukkan gambar dalam LKPD 70%, memasukkan video dalam LKPD 80%, memasukkan video dalam LKPD 50%, Komponen LKPD bervariatif 30%.  LKPD Interaktif dengan menggunakan liveworksheet dapat digunakan di seluruh wilayah Indonesia sehingga proses belajar menjadi lebih mudah dan menyenangkan.

The 21 th Century is inseparable with the thing so-called 'digital technology'. Students are now definitely dependent to some internet platforms, such as yahoo or google, while trying to solve their learning queries, yet they do not thoroughly analyze the source, and it is so often that the papers of those students are merely the copies of the ones available online. In this digital era, a student ought to possess the skill to find the right information. Teachers should take their roles in order to optimize this kind of skill in their students. This research observed the application of a strategy namely 5R which is said to be complementary to the learning characteristic of the students of 21th century. The purpose of this study was to observe the effectivity of 5R (Research-based method, Relevance, Rational, Relaxed and Rapport) in affecting the skills of nowadays students. The effectivity was observed through student'slevel of creativity, critical thinking, communication and collaboration. This research was conducted by using 'control group posttest only' design, with the senior PGSD student of UniversitasMuhammadiyah Cirebon, who were taking the course namely 'the innovation in education', as the research subject. In order to find the effectivity level of 5R (Research-based method, Relevance, Rational, Relaxed and Rapport), the researcher conducted homogeneity test and t test. The mean value of the control group was 3.60 and the mean value of the experiment group was 3.86. This result indicated that there was a difference in these mean values. Through the t test, the researcher found that the value of 5R effectivity on the skill to find the right information (in the context of learning activity occurred in the course of 'innovation in education') was 0.032. This value is smaller than 0.05, meaning that the application of 5R could be deemed influential to the enhancement of student's skill in finding the right information online.

This research analyzes the effect of institutional ownership, managerial ownership, board of directors, and board of commissioners on the accounting performance of timely and untimely companies in submitting financial statements. This research also analyzes different effects of institutional ownership, managerial ownership, board of directors, and board of commissioners on accounting performance between timely and untimely companies in submitting financial statements in Indonesia during 2016-2020. This research uses panel data collected with documentation techniques and used multiple linear regression panel data. The samples used are 71 companies divided into two sample groups, namely 40 timely companies submitting financial statements and the rest 31 untimely companies submitting financial statements. The results indicates that institutional ownership positively and significantly influences the accounting performance of timely and untimely companies in submitting financial statements. Managerial ownership, board of directors, and board of commissioners has no significant positive effect on the accounting performance of timely and untimely companies in submitting financial statements. Furthermore, this research does not find different effects of institutional ownership, managerial ownership, board of directors, and board of commissioners on the accounting performance of timely and untimely companies submitting financial statements.

The purpose of this study is to obtain the learning device (syllabus, lesson plans, and student worksheet) integrated character education using 3M strategy (Knowing Moral, Moral Feeling, and

Tujuan penulisan ini adalah untuk mengetahui upaya, bentuk sertaoptimalisasi fungsi sosial Mesjid padaBadan Kontak Majlis Taklim dan Remaja di Hiang Sakti Kecamatan Sitinjau Laut. Penelitian ini dilakukan di Desa Hiang Sakti. Data dan informasi diperoleh melalui observasi, wawancara bebas mendalam terhadap responden, dan analisis dokumen berupa data hasil wawancara survei dan dokumentasi di lokasi penelitian.  Secara umum hasil penelitian menunjukkan bentuk optimalisasi fungsi sosial masjid program pembinaan  Remaja dan majlis taklim yang berperan pada saat ini adalah program ibadah, program pendidikan, dan program sosial kemasyarakatan yang berkaitan dengan kegiatan pembinaan agama Islam.  Program tersebut sangat relevan dengan kebutuhan dan kondisi Remaja serta majelis taklim pada masa sekarang di Hiang Sakti, dan sekarang masjid Nurul Islam terus berupaya untuk mengaktualkan fungsinya semaksimal mungkin.