Dividends are a significant factor in investors' investment interests, so that dividend policy is a critical factor for companies to retain their shareholders. On this purposes, the companies must improve financial performance, especially activity ratios, liquidity ratios, and profitability ratios in this condition. The consumer goods industry sector is one of the industries that play a significant role in the capital market as they have rapid business competition. Until May 2020, the performance condition of companies in the consumer goods industry was experiencing less than optimal conditions as the manufacturing sector weakened at 22.0% due to the weakening of Indonesia's manufacturing Purchasing Managers' Index (PMI). The condition indicates that the impact of a decrease in the company's liquidity performance is a decrease in demand for manufactured goods which gives results in a decrease in profitability performance, and a less than optimal turnover of company assets in the consumer goods industry sector. This study uses manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019 as a sample. Multiple regression analysis results show that return on investment has a positive and significant effect on the dividend payout ratio. This result implies that the profitability ratio is a positive signal for investors in the capital market regarding the company's dividend policy.

ABSTRAKArgumentasi ilmiah merupakan kemampuan mengemukakan ide/gagasan mengenai fenomena sains berdasarkan data/bukti dan teori yang ada. Kemampuan ini penting dilatihkan agar siswa dapat menjelaskan fenomena sains berdasarkan bukti dan konsep sains yang relevan. Model ArgumentDriven Inquiry (ADI) memiliki tahapan pembuatan argumen tentatif serta sesi argumentasi. Kedua tahapan tersebut dipandang sebagai langkah yang tepat untuk melatihkan kemampuan berargumentasi dan kualitas argumentasi. Penelitian eksploratori dengan desain time series dan melibatkan 12 siswa SMP ini bertujuan untuk menemukan cara melatihkan argumentasi pada siswa dan memperoleh gambaran peningkatan argumentasi siswa pada topik cahaya. Peningkatan argumentasi ilmiah siswa diukur berdasarkan trend peningkatan argumentasi lisan sedangkan peningkatan argumentasi tulisan dianalisis berdasarkan ADI Laboratory Report Scoring Rubric. Hasil penelitian menunjukkan bahwa terdapat trend peningkatan untuk level argumentasi 2, 4 dan 5, konstan untuk level 1 dan menurun untuk level 3, sedangkan argumentasi tulisan memiliki trend peningkatan dengan rerata nilai sebesar +2,17. Hal ini menunjukkan bahwa cara-cara yang dikembangkan dalam model ADI dapat melatihkan kemampuan argumentasi ilmiah siswa SMP pada topik cahaya. Kata kunci: argumentasi ilmiah, Argument-Driven Inquiry ABSTRACTScientific argumentation is the ability to express ideas about science phenomena based on data and existing theories. This capability is important for students to explain scientific phenomena based on data and science concepts. Argument-Driven Inquiry model (ADI) consists of tentative argument production and argumentation session as an appropriate step to enhance student's capability as well as the quality of their scientific argumentation. This exploratory study with time series design and 12 junior high school students as its sample was conducted in order to find ways to enhance student's argumentation and obtain student's argumentation enhancement on the topic of light. Students' argumentation were measured based on oral argumentation enhacement trend, while written arguments were analyzed based on Walker's ADI Laboratory Report Scoring Rubric. Results showed an increasing trend of argumentation for level 2, 4 and 5, constant for level 1, and decreased for level 3, while the written argument has an increasing trend with the value of +2.17. These suggested that steps developed in the ADI model could enhance junior high school students's scientific argumentation on the topic of light.

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor, tekanan ketaatan dankompleksitas tugas terhadap audit judgement di Kantor Akuntan Publik di Makassar.Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalampenelitian ini berjumlah 47 orang dari 9 Kantor Akuntan Publik Di Makassar sedangkanpengambilan sampel menggunakan teknik sampling sensus karena jumlah populasi yangtergolong sedikit Metode analisis yang digunakan adalah regresi linier berganda dengan bantuanalat SPSS. Hasil penelitian ini menunjukkan bahwa kompetensi auditor berpengaruh positif dansignifikan terhadap audit judgement. Sedangkan tekanan ketaatan dan kompleksitas tugasberpengaruh negatif dan signifikan terhadap audit judgement.

AbstrakTulisan singkat ini dibuat berdasarkan pada fenomenafenomena masih sering dijum painya sejumlah indikasi yang merefleksikan banyaknya peneliti yang belum menggunakan varianvarian yang ada dalam penelitian. Tulisan ini disampaikan secara konseptual dengan berdasar pada beberapa aspek dalam varian penelitian, di antaranya adalah: (1) Paradigma penelitian ; (2) Pendekatan penelitian; (3)Metode penelitian; (4) dan Jenis penelitian dalam ilmu komunikas. Tujuan tulisan ini secara umum untuk membedakan paradigma, pendeka tan, metode dan jenisjenis Penelitani guna mengembangkan atau menyusun proposal/ran cangan usulan penelitian.Kata kunci: Metode Penelitain Ilmu Komunikasi, Varian Penelitian

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Starved was one effort that can reduce the feed consumption and feed residues without decreasing growth of cultured fish. The purpose of this research was to determine the effect of starved periodically to the specific growth rate and feed efficiency of tilapia reared in the pond. The research had been conducted in Laboratorium Budidaya Perairan, Faculty of Agriculture, Sriwijaya Unversity on April – Juni 2016. This research method used Completely Randomized Design with four treatments and three replications that was every day feed without starvation (P0), one day feed one day starvation (P1), two days feed one day starvation (P2) and three days feed one day starvation (P3). Parameters of this research are specific growth rate, feed efficiency, survival rate and water quality (temperature, pH, DO, ammonia). The result showed that starved periodically significantly effect to the growth rate and feed efficiency of cultured tilapia in the pond. Treatment P1 (one day feed one day starvation) gave highest specific weight growth rate and specific length growth rate which were 2.32%.day-1 and 1.27%.day-1 then feed efficiency was 84.46%. The highest survival rate occurred in treatment P1 (one day feed one day starvation) 82%. Water quality of this research were temperature 27.0-31.5 oC,  pH 6.8-7.9, dissolved  oxygen 4.53-7.23 mg.L-1, and ammonia 0.01-0.30 mg.L-1. Keywords : Feed Efficiency, Specific growth rate, Starved, , Tilapia.

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