Penelitian ini bertujuan untuk meningkatkan hasil belajar IPS siswa menggunakan penerapan pendekatan saintifik dalam materi faktor munculnya rasa kebangsaan di Indonesia pada siswa kelas V SDN Rawamangun 01 Pagi Jakarta Timur semester genap tahun pelajaran 2019/2020.Metode penelitian ini adalah Penelitian Tindakan Kelas (PTK) yang mengikuti model Kemmis dan Taggart. Teknik pengumpulan data menggunakan teknik observasi, tes, dokumentasi, wawancara, dan catatan lapangan. Hasil penelitian menunjukkan bahwa penerapan pendekatan saintifik dapat meningkatkan hasil belajar IPS yang signifikan. Hal ini dibuktikan dengan hasil rata-rata tes IPS pada setiap siklus meningkat yaitu pada siklus I siswa yang mencapai KKM (72) sebanyak 17 siswa (60,71%), pada siklus II meningkat menjadi sebanyak 23 siswa (82,14%). Untuk persentase nilai aktivitas guru pada siklus I sebesar 76,67% dan pada siklus II sebesar 86,67%, serta hasil wawancara yang dilakukan menyimpulkan bahwa belajar IPS melalui penerapan pendekatan saintifikdapat meningkatkan hasil belajar IPS siswa kelas V SDN Rawamangun 01 Pagi Kecamatan Pulogadung Jakarta Timur. Kata kunci : Pendekatan Saintifik, Penelitian Tindakan Kelas, Hasil Belajar IPS
The aim of this study was to empirically determine the effect of audit risk, professional skepticism, independence, and auditor professionalism on fraud detection at the Representative Office of the Financial and Development Supervisory Agency, Jambi Province. This study involved all auditors at the Jambi Province BPKP Representative Office with a total of 72 people as a population. The sample is determined using the total sampling method. The total sampling method was used to determine the sample. Data collection was collected through the questionnaire method and SmartPLS version 3.0 software was used to analyze the data. Research results show that audit risk has no effect on fraud detection; Professional skepticism affects detection; and Auditor independence has no effect on fraud detection; and the professionalism of the auditor influences the detection of fraud
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