Studi ini bertujuan menganalisa faktor-faktor yang mempengaruhi manajemen distribusi laba (PDM) in bank syariah Indonesia. Koleksi data dilakukan dengan metode purposive sampling dari 5 bank (Bank Muamalat, Bank Syariah Mandiri, Bank Mega Syariah, Bank Bukopin Syariah dan Bank Rakyat Indonesia Syariah). Hasil mengndikasikan bahwa kecukupan modal, proporsi pendanaan non investasi, eliminasi penghapusan aset produktif, memiliki pengaruh positif pada PDM. Efektivitas pendaanaan depositor dan proporsi pendanaan depositir memiliki pengaruh negatif pada PDM, sedangkan pertumbuhan Produk Domestik Bruto dan umur bank tidak memiliki pengaruh pada PDM.

Character building is usually being applied in everyday life at school and at home. It is expected that the character education is not only derived only from the teacher but also will be more attractive when it is included into the textbooks. In this literature study, the data were collected by analysing some research papers which relate to primary students' visual knowledge and character building theory. The results show that character buildings could be included in the illustrations in elementary school textbooks using the students' interest in illustrations. The illustration is drawn in the form of an overview of the positive values which touch children's affective aspects. Hopefully, by cultivating the positive values, it will gradually form good character of the primary students.

This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten their governance to control their banks’ risk. This research also recommends Central Bank and National Sharia Board to be more effective in performing its supervisory function.

Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang. Jenis penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif. Penelitian ini menggunakan data primer yang diperoleh melaui kuisioner. Responden dalam penelitian ini adalah pengguna sistem informasi akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang yaitu sebanyak 36 responden. Adapun teknik pengambilan sampling yang digunakan adalah sampling jenuh atau sensus. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel kecanggihan teknologi informasi terdapat pengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi, sedangkan untuk variabel partisipasi manajemen dan pengetahuan manajer akuntansi tidak berpengaruh signifikan terhadap efektifitaf sistem informasi akuntansi. Sementara itu secara simultan hasil penelitian ini menunjukkan bahwa variabel kecanggihan teknologi, partisipasi manajemen, dan pengetahuan manajer akuntansi berpengaruh signifikan terhadap efektivitas sistem informasi akuntansi. Hasil koefisien determinasi menunjukkan nilai sebesar 54,0% sisanya 46,0% dijelaskan oleh variabel lain diluar penelitian ini. Kata kunci: kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer akuntansi, efektivitas sistem innformsi akuntansi.

The purpose of this study is to describe the implementation of Assessment for Learning-based Learning, student activities, improving cognitive learning outcomes, and student responses after applying Assessment for Learning-based education. The type of research is a pre-experimental research design with one group pretest-posttest design. The research subjects were 39 high school students. The Assessment for Learning-based Learning implementation during the first, second and third meetings was very well carried out with 93.6%, 94.9%, and 98.6%, respectively. The students did suitable activities for three meetings by assessing learning principles with 94.9%, 92.9%, and 97.0%. After implementing Assessment for Learning-based Learning, the increase in student learning outcomes was as many as 92.3% of students in the high n-gain category. 7.7% of students in the medium n-gain category and 94.8% passed classical learning completeness. Student responses to Assessment for Learning-based Learning get a good response with a percentage of 89%. In conclusion, Assessment for Learning-based Learning can improve the learning outcomes of 10th grade students on the chemical bonding material.