Merdeka Belajar-Kampus Merdeka (MBKM) menjadi paradigma baru pendidikan Indonesia. MBKM bertujuan mendorong mahasiswa menguasai berbagai keilmuan, hard skills dan soft skills dalam dunia kerja. MBKM dirumuskan berdasarkan landasan filsafat pendidikan barat dan timur. Penelitian ini mencoba mendialogkan harapan baik, tujuan dari masing-masing aliran filsafat (das sollen) yang dikorelasikan dengan realitas dan kesenjangan penerapan MBKM (das sein) agar memperoleh gambaran yang holistik. Metode penelitian ini menggunakan studi penelitian kepustakaan dengan  pendekatan hermeneutika filosofis. Hasil Penelitian menunjukkan bahwa filosofis MBKM memiliki relevansi dengan landasan pendidikan humanisme, konstruktivisme dan progresivisme. Merdeka Belajar juga sudah digagas oleh KH Dewantara dan beberapa tokoh pendiri bangsa lainnya secara tersirat dan tersurat. Program Mahasiswa Magang Bersertfikat dan Kampus Mengajar merupakan kegiatan MBKM yang memfasilitasi mahasiswa mengembangkan kompetensi mengajar di luar kelas. Kebijakan mbkm secara filosofis memberikan manfaat untuk peningkatan mutu kampus. Mutu kampus dapat diakselerasi melalui penambahan sarana dan prasarana, tenaga pendidik yang berkualitas, dan kurikulum yang mendukung, mengingat masih terdapat kendala dalam implementasinya. Kata Kunci: MBKM; Filsafat Pendidikan; Realitas

This study aims to examine the effect of theory and case studies of liquidity, profitability, inventory intensity, and corporate social responsibility (CSR) on tax aggressiveness. The realization of tax revenue in Indonesia has not yet met the set target, even though the government has made efforts to optimize it. This is caused by several factors such as the underground economy, low taxpayer compliance and tax avoidance measures such as tax aggressiveness. Tha population in this study are manufacturing companies in the primary consumer goods sector which are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling technique and a sample of 31 companies with 93 units of analysis was obtained, then subtract outlier data, as many as 15 units in order to obtain a final sample of 78 units of analysis. Data collection techniques in this study used documentary techniques. Analysis of research data using descriptive statistical analysis and multiple linear regression analysis. The results showed that manufacturing companies in the consumer goods sector listed on the IDX for the period 2017-2019 in carrying out tax aggressiveness were still low at 37.18%. The results of hypothesis testing indicate that liquidity, inventory intensity and corporate social responsibility (CSR) have no effect on tax aggressiveness, while profitability has a negative effect on bag aggressiveness.

<p>Pada era digital 4.0 saat ini, perkembangan teknologi informasi meningkatkan aktivitas usaha baik secara lokal maupun internasional. Hal ini ditandai dengan munculnya beberapa perusahaan yang baru berkembang dan menawarkan produk atau jasa yang belum pernah ditawarkan kepada pasar, yang dikenal dengan istilah startup. Pertumbuhan jumlah startup di Indonesia terjadi secara signifikan. Akan tetapi perkembangan startup lokal di Indonesia dalam awal tahap pengembangannya masih belum bersifat konsisten sehingga sebagian besar startup lokal mengalami kegagalan dan sebagian lainnya melakukan perubahan besar terhadap model bisnis yang telah dikembangkan. Tujuan yang hendak dicapai dari penelitian ini adalah untuk mengetahui dampak manajemen kas terhadap kinerja start-up Desain penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh anggota HIPMI PT yang ada di Kota Semarang yang berjumlah 198. Metode pengumpulan data dengan menggunakan kuesioner dengan teknik analisis data menggunakan analisis deskriptif dan analisis regresi. Hasil penelitian ini menunjukkan bahwa ada pengaruh manajemen kas terhadap kinerja start-up. Simpulan dalam penlitian ini adalah untuk meningkatkan kinerja start-up para pelaku start-up perlu meningkatkan manajemen kas dengan baik.</p>

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Students as educated people carry the mandate as the next generation of the nation. Students are tasked with continuing the struggle of the previous generation to make changes to the nation for the better and more advanced. Armed with the knowledge that has been obtained in college and the ability to think critically and analytically, students are expected to be able to solve problems that occur in society. Not only knowledge, another component that is no less important is a good attitude and a strong personality. All of these components are forged when students study in college. Final year students who are writing a thesis must have high commitment and fighting power because the thesis is the pinnacle of student study to achieve graduation. Commitment is needed so that students are always focused and do not switch to other activities. The objectives to be achieved from this research are (1) Knowing and analysing the relationship between gender and academic hardiness of accounting education students, (2) Knowing and analysing the relationship between emotional intelligence and academic hardiness of accounting education students, (3) Knowing and analysing the relationship between social support and academic hardiness. Hardiness of accounting education students. The research design is correlational quantitative research. Methods of collecting data using a questionnaire with data analysis techniques using descriptive analysis and correlation analysis. The sampling technique used a saturated sample, so that the respondents in this study were 89 Accounting Education Students who were taking their thesis. The results showed that there was no gender relationship to student academic hardiness.

Educational progress and development cannot be separated from learning media innovation. Innovation is strongly required to improve learning quality. One example of the learning media innovation is electronic books that are currently widely-spread and gradually replace the existence of manual textbooks or commonly known as e-books. The purpose of this research is to identify the effectiveness of the use of ebooks on the Problem Based Learning (PBL) method in improving the students' learning outcomes. The research is conducted in SMA Negeri 4 Surakarta, and it is a research & development research that adapts the developmental research steps proposed by Borg & Gall. The data are collected using observation, interview, questionnaire, document analysis, and tests. The data are analyzed using descriptive and inferential statistical analysis methods. The descriptive statistical analysis includes the analysis of experts' validation and questionnaire data. The action is done by comparing the results of the pre-test and post-test. The results show that accounting e-book oriented to PBL can effectively improve student learning outcomes.