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61 Curriculum, Research and Development ABS-153

DEVELOPMENT OF POETRY-BASED TEACHING MATERIALS LOCAL CULTURE IN CLASS VIII AT SMP NEGERI 2 BREAKING KINGDOM
Efrayandi Purba1 , Rosmawaty Harahap2 , Malan Lubis3 .

Master Of Education, Medan State University


Abstract

This study aims to improve student learning outcomes in learning poetry texts associated with local
Simalungun culture, especially in the arts that are currently still preserved in the Simalungun community, precisely
in Pematang Raya. This research produces a product in the form of teaching materials for writing poetry based on
local Simalungun culture. The research method used is descriptive qualitative. The results of this study are 1) to
describe the process of teaching materials for writing poetry texts based on Simalungun Local Culture, 2) to
describe the form of teaching materials for writing poetry texts based on Simalungun Local Cultures, and 3) to
describe the feasibility of writing poetry texts teaching materials based on Simalungun Local Cultures. , 4) to
describe the effectiveness of teaching materials for writing poetry texts based on Simalungun Local Culture The
usefulness of teaching materials for writing poetry texts based on local cultures Simalungun has good criteria as a
companion book for learning Indonesian with an average of 81.14%. The results of the material expert validation
as a whole got 88.08% in the very good category. Regarding content assessment, it got 88.79% in the very good
category, the feasibility of the presentation got 88.54% in the very good category, the language assessment got
87.5% with good criteria, the assessment of the suitability of the theme with the teaching materials developed got
87.5% with very good criteria. The results of the design assessment got 81.03% in good category.

Keywords: Teaching Materials, Poetry Text, Simalungun Local Culture.

Share Link | Plain Format | Corresponding Author (EFRAYANDI PURBA)


62 Curriculum, Research and Development ABS-154

Development Of E-Lkpd On Smartphone Using Kodular And Its Effect Test On Learning Activities And Learning Outcomes Of Class X Students MAN 2 Levels On Ecosystem Materials
Atika Wasilah Matondang (a*), Mufti Sudibyo (b), Herbert Sipahutar (b)

a) Postgraduate Program in Universitas Negeri Medan, Indonesia
*atika.wasilah98[at]gmail.com
b) Universitas Negeri Medan, Indonesia


Abstract

The aims of this study to produce E-LKPD with Smartphones using Kodular on Ecosystem material for students that is valid, practical, and effective on learning activities and learning outcomes based on material, visual communication, learning design and software utilization in class X MAN Langkat in the year of learning 2022/2023.. This study was designed with a research and development (R&D) model and was carried out at MAN 2 Langkat with a total sample taken by purposive sampling and totaling 69 people. The results showed that the average learning outcomes (cognitive, affective and psychomotor) of students in classes taught using E-LKPD with Smartphones using Kodular had a positive effect compared to classes taught without using E-LKPD with Smartphones using Kodular. The results of the analysis of the Mann Whitney U-test, obtained a significance value (Sig) of students^ learning activities, namely (0.014). This indicates that the sig. <0.005, which means H0 is rejected, meaning the hypothesis is accepted. The hypothesis test shows that classes that use E-LKPD with Smartphones using codular have a positive effect on learning outcomes and learning activities compared to classes that do not use E-LKPD with Smartphones using kodular in class X MAN 2 Langkat.

Keywords: E-LKPD, Smartphone, Kodular, Learning Activities, Learning Outcomes

Share Link | Plain Format | Corresponding Author (Atika Wasilah Matondang)


63 Curriculum, Research and Development ABS-158

Development of Interactive Multimedia with Android-Based Gamification Concepts in Chemistry Class X SMA/MA Even Semester
M. Chairul Ilham (a), Nurfajriani (b*), Muhammad Yusuf (c)

Post Graduate School of Chemistry Education, Medan State University Jl. Williem Iskandar Psr V Medan Estate 20221, North Sumatra, INDONESIA (a), (b*), (c)


Abstract

The goal of this research to develop interactive multimedia content with an Android-based gamification concept for X semester chemistry teaching materials suitable for use in chemistry learning. This research adopts the method (R&D) based on the development model of ADDIE, which includes phases analysis, design, development, implementation, evaluation. The methods of data analysis employed include quantitative description and qualitative description. Developed media products were validated by 2 material expert reviewers, 2 media expert reviewers, and 2 chemistry teachers. Android-based gamification concept developed according to material expert verifiers average media test result of 94%, 87% by 2 media expert verifiers, score by 2 chemistry teacher verifiers was 90%. This shows that the produced media is excellent for use in chemical learning

Keywords: Interactive Multimedia, Gamification, Android, Chemistry.

Share Link | Plain Format | Corresponding Author (M.CHAIRUL ILHAM)


64 Curriculum, Research and Development ABS-160

DEVELOPMENT OF ASSISTED STORY WRITING TEACHING MATERIALS GOOGLE SITES FOR STUDENTS OF CLASS XI OF VOCATIONAL HIGH SCHOOL 1 MERANTI
Innova Riana Yanti Sinambela, Abdurahman Adisaputera, Rosmawaty Harahap

Program Studi Magister Pendidikan Bahasa dan Sastra Indonesia, Universitas Negeri Medan, Medan 20221


Abstract

Teaching materials are all forms of materials used to help teachers and students achieve learning goals. This study aims to develop a product that is suitable for use in the learning process, especially in short story writing activities. Writing short stories means that students must be able to express ideas in written form which has its own characteristics. This study uses a research and development design (Research and Development/R&D) which refers to the ADDIE model. The ADDIE model is a simple and systematic learning design consisting of five steps, starting from the analysis, design, development, implementation, then the final step is evaluation. The reason for choosing this research method is to develop a product and test the feasibility of the product. In this study, the product developed was teaching materials in the form of e-modules for class XI SMK on short story writing materials using Google sites. The results of this study indicate that teaching materials for writing short stories assisted by Google sites are able to attract interest and improve students^ ability to write short stories.

Keywords: Teaching Materials, Google Sites, Short Story Writing.

Share Link | Plain Format | Corresponding Author (Innova Riana Yanti Sinambela)


65 Curriculum, Research and Development ABS-161

The Management Analysis of Research and Publication System of Postgraduate School of Unimed oriented towards community needs
1)Bornok Sinaga, 2)Deny Setiawan, 3)Darwin, 4)Juniastel Rajagukguk

1)Program Studi Pendidikan Matematika, Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Negeri Medan
2)Jurusan PPKn, Fakultas Ilmu Sosial, Universitas Negeri Medan
3)Program Studi Pendidikan Teknik Bangunan, Fakultas Teknik, Universitas Negeri Medan
4)Jurusan Fisika, Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Negeri Medan


Abstract

The postgraduate school of Universitas Negeri Medan (PPs Unimed) as the manager of academic activities for the master^s and doctoral programs has enormous potential to produce research and scientific publications that are able to compete at the national and international levels. This is very reasonable because since 2016, PPs Unimed has implemented one of the study graduation requirements is to have scientific publications in Sinta-2 accredited national journals or international journals (for Masters students) and scientific publications in reputable international journal (for doctoral students). The output of student research in the form of scientific publications is deemed necessary to be aligned with the needs of society, business and industry so that it is more usable. Therefore, PPs Unimed needs to carry out several studies through research to develop governance for research and scientific publications. This research aims to (1) produce a research and scientific publication governance system in the Unimed Postgraduate Program (PPs). (2) to develop a policy structure for the PPs Unimed to produce research and scientific publications that are oriented to the needs of society and industry and (3) to increase the number of research and scientific publications that are oriented to the needs of society and industry. The object of the research that will be carried out is in the form of theses and dissertations on the results of research by PPs Unimed students that have been done previously. While the research subjects are students, lecturers and partners from business/industry circles that are relevant to the Study Program in the PPs Unimed environment. Data analysis will be carried out to obtain several research governance policies at PPs Unimed so that they can be oriented towards the world of business and industry.

Keywords: Research, publication, postgraduate school, Universitas Negeri Medan

Share Link | Plain Format | Corresponding Author (Bornok Sinaga)


66 Curriculum, Research and Development ABS-163

Differences In Metacognition Ability Of Students Who Are Given Cooperative Learning Type Think Pair Share (TPS) And Problem Based Learning (PBL) In Class XII SMK
Julina Sri Wahyuni Simanjuntak (a*), Bornok Sinaga (b), Mangaratua Simanjorang (b)

a,b) The Educational Mathematics Study Program of Postgraduate School of Universitas Negeri Medan, 20221, Indonesia
*julinasimanjuntak1989[at]gmail.com


Abstract

This study was conducted based on low metacognition ability of students. The purpose of this study was to ascertain whether: (1) students using cooperative learning type TPS with PBL had different metacognition abilities- and (2) the process of student answers by TPS is different with PBL. This study is a quasi experimental research. Descriptive analysis is intended to describe the students^ answers. Inferential analysis of data was done by ANACOVA. The results showed: (1) The ability of metacognition used TPS is different with PBL with F* = 6,127 is greater than Ftable = 4.05, (2) The process of student answers by TPS is different with PBL.

Keywords: Metacognition Ability, Think Pair Share, Problem Based Learning

Share Link | Plain Format | Corresponding Author (Julina Sri Wahyuni Simanjuntak)


67 Curriculum, Research and Development ABS-164

PROBLEM-BASED LEARNING BASED LKPD DEVELOPMENT IN HISTORY CLASS XI IS-1 SMAN 3 PADANG SIDEMPUAN
Jannapph@gmail.com 1, muin_sibuea@yahoo.com2, mursid.tp@gmail.com.

Educational Technology Study Program State University of Medan,Indonesia


Abstract

This study aims to determine: (1) the feasibility of student worksheets for class XI IS SMA Negeri 3 Padang Sidempuan- (2) the effectiveness of student worksheets to improve learning outcomes in history for class XI SMA NEGERI 3 PADANG SIDEMPUAN. This research is a development research using the ADDIE model which has been adapted to research needs. The data collection instrument used expert validation questionnaires, practitioner questionnaires and student response questionnaires. The population in this study were students of class XI IS SMA Negeri 3 Padang Sidempuan, class XI IS 1 totaling 20 students.
The results showed that LKPD based on Problem Based Learning in History subjects was appropriate for use for students of class XI Class XI IS 1 at SMA Negeri 3 Padang Sidempuan based on material expert validation for LKPD of 84% % in the very good category, validation of learning design for LKPD at 89.91% in the very good category and graphic design for LKPD at 82%. Meanwhile, the expert assessment of History subjects for teaching materials was 68.19% in the good category, the results of individual trials were 75% in the good category, small group trials were 86.16% in the very good category and field trials were 84%. very good category. LKPD based on Problem Based Learning in History Class XI IS 1 Subject at SMA Negeri 3 Padang Sidempuan which has been developed seen from the N-gain value in trial I the N-gain value in trial I was 0.42 (moderate) increased to 0 .62 (moderate) in trial II - seen from the N-gain value in trial I of 0.492 (moderate) increased to 0.556 (moderate) in trial II. Thus it can be concluded that the development based on Problem Based Learning in History Class XI IS 1 at SMA Negeri 3 Padang Sidempuan is effective for improving student learning outcomes in History subjects in class XI IS 1 at SMA Negeri 3 Padang Sidempuan.

Keywords: Development of LKPD, Learning Outcomes of History

Share Link | Plain Format | Corresponding Author (Nurjannah Pakpahan)


68 Economics, Business and Management Education ABS-19

IMPACT OF TRANSPORTATION SECTOR ENERGY CONSUMPTION, DIESEL PRODUCTION, CRUDE OIL IMPORTS ON CARBON (CO2) EMISSIONS IN INDONESIA
Anita Sholih Harahap, Fitrawaty, Arwansyah

PASCASARJANA ILMU EKONOMI UNIVERSITAS NEGERI MEDAN


Abstract

The problem in this study is the declining quality of the environment in Indonesia, such as increasing global temperatures and climate change which has caused natural disasters such as floods, landslides and other natural disasters which have had an impact on hampering the wheels of the economy and causing losses in the economy.This research was conducted in Indonesia by taking research data from 1990-2019 from each variable, namely CO2 Carbon Emissions, Transportation Sector Energy Consumption, Diesel Production, Crude Oil Imports. The data analysis technique performed is first using the Error Correction Model through several tests namely, stationarity test, integration degree test, cointegration test. The results showed that the variable value of Energy Consumption in the Transportation Sector, with a probability value of 0.0109 with a t-count value of 2.75101 means that if there is an increase in the energy consumption variable in the transportation sector, it will increase carbon emissions (CO2) in the short term and variable the value of Energy Consumption in the Transportation Sector, with a probability value of 0.0000 with a t-count value of 7.441488 means that if there is an increase in the energy consumption variable in the transportation sector, it will increase carbon emissions (CO2) in the long term. Diesel Production Variable, with a probability value of 0.9576 with a t-value of 0.053649. This means that if there is an increase in the Diesel Production variable it will not increase carbon emissions (CO2) in the short term, the Diesel Production Variable, with a probability value of 0.2043 with a t-value of -1.300928. This means that if there is an increase in the Diesel Production variable it will not increase carbon emissions (CO2) in the long term. Crude Oil Import Value Variable, with a probability value of 0.2933 with a t value of 0.2933. This means that if there is a decrease in the Crude Oil Import variable, it will reduce carbon emission in the short term, Crude Oil Import Value Variable, with a probability value of 0.0026 with a t value of 3.325363. This means that if there is an increase (depreciation) in the crude oil import variable, it will increase carbon emissions (CO2) in the long run.
Keywords: Energy Consumption Transportation Sector, Diesel Production, Crude Oil Imports, CO2 Carbon Emission

Keywords: Energy Consumption Transportation Sector, Diesel Production, Crude Oil Imports, CO2 Carbon Emission

Share Link | Plain Format | Corresponding Author (ANITA SHOLIH HARAHAP)


69 Economics, Business and Management Education ABS-37

Policy Trends For Maintain Stability Macroeconomics in Indonesia
Tiur Malasari Siregar, Sirojuzilam, Dede Ruslan, Raina Linda Sari

Faculty of Economics University of North Sumatra , Faculty of Economics Medan State University


Abstract

Policy economy is series actions and measures taken by the government For organize and direct activity economy in a country. A number of decades Lastly , trend policy economy has experience change significant as response to change environment global economy and challenges . Policy trends For maintain stability macroeconomics in Indonesia is attention main for government and manufacturers policy in this country . Purpose of this Research is For explain policy trends maintain stability macroeconomics in Indonesia with see directions and issues the economy to be focus government . this research use Method approach descriptive qualitative with use reasoning deductive . Data obtained through review bibliography and analysis originating content _ from script publications / reports government , government website , official portal organization international , journal scientific studies , and relevant mass media articles with topic study .

Keywords: Policy , Stability , Macroeconomics , Growth , Economy

Share Link | Plain Format | Corresponding Author (Tiur Malasari Siregar)


70 Economics, Business and Management Education ABS-81

The Effect of Earnings Management and Leverage on Stock Returns with Audit Quality as a Moderating Variable
Vaskha Yermiana (a) Nasirwan (b), Chandra Situmeang (c)

Universitas Negeri Medan


Abstract

The study aims to see the effect of earnings management and leverage on stock returns with audit quality as a moderating variable. This research was conducted in the manufacturing sector listed on the Indonesia Stock Exchange in 2018-2020. This test is based on Agency Theory and Signaling Theory. The research sample is 67 manufacturing companies with data analysis techniques using multiple linear regression analysis and Moderate Regression Analysis (MRA). Earnings management is measured using the conditional revenue model introduced by Stubben (2010). The hypotheses put forward in this study are: 1) Earnings management has a significant negative effect on stock returns 2) Leverage has a significant negative effect on stock returns, 3) Audit quality moderates the relationship between earnings management on stock returns, 4) audit quality does not moderate the relationship between leverage and stock returns.

Keywords: Earning, Leverage, Audit, Return

Share Link | Plain Format | Corresponding Author (Vaskha Yermiana)


71 Economics, Business and Management Education ABS-83

human resource planning at the modern institute of architecture and technology in the city of Medan
Musdhalifah Zebua

Medan State University


Abstract

Human resource planning is an activity process that is arranged systematically based on the needs of human resources and adapted to the provisions of the institution. This planning process is to meet the needs of lecturers who will teach at institutions and employees who work within the institution. Lecturers are professional educators whose job is to teach and transfer their knowledge to students.
This study aims to determine human resource planning in modern institutions and technology architecture
This research was conducted using a qualitative method with descriptive. Descriptive research approach aims to make a description, a systematic description of the relationship between existing phenomena in the field and then examine it and see the attachment between activities in the research. The results of the study show that there are less lecturers as teaching staff, with courses that will be effective and in accordance with the study programs in the institution. the need for lecturers is urgently needed at this time to meet the needs of teaching staff in institutional environments. The conclusion of this study is that human resource planning is taken into consideration for institutions in meeting the needs for lecturers and staff within the institutional environment. Human resource planning starts with the recruitment of the necessary lecturers and is adjusted to the analysis of the need for teachers. The need for lecturers is adjusted to the needs of courses and lecturers who become permanent lecturers of institutions

Keywords: management, planning, human resource management,

Share Link | Plain Format | Corresponding Author (Musdhalifah Zebua)


72 Economics, Business and Management Education ABS-89

The Effect Of Deferred Tax Charge, Tax Planning, And Company Size On Earnings Management
Dinaria Soraya (a) Arfan Ikhsan (b) Indra Maipita (c)

Universitas Negeri Medan


Abstract

This research was conducted to determine the effect of deferred tax expense, tax planning, and company size on earnings management in mining companies listed on the Indonesian stock exchange for the 2020-2021 period. The population in this study was 49 companies, the sample technique used was a purposive sampling technique. The number of samples in this study were 46 samples. The type of research used in this research is descriptive quantitative and multiple linear regression analysis. As for the results of this study using the partial test (t test) and simultaneous test (f test) it is known that deferred tax expense has a negative and significant effect on earnings management, tax planning has a positive and significant effect on earnings management, company size has no effect and is not significant on earnings management and deferred tax expense, tax planning and company size simultaneously (simultaneously) have a positive and significant effect on earnings management

Keywords: Earnings, Tax, Planning, and Size

Share Link | Plain Format | Corresponding Author (Dinaria Soraya)


73 Economics, Business and Management Education ABS-90

The Effect Of Good Corporate Governance And Financial Distress On Earnings Management
Lisa Aisah (a) Arfan Ikhsan (b) Azizul Kholis (c)

Universitas Negeri Medan


Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, audit committee, independent commissioners, financial distress on earnings management in manufacturing companies that are listed (go public) on the Indonesia Stock Exchange in 2020-2021. This test is based on Agency Theory. The research sample is 32 manufacturing companies with data analysis tecniques using multiple linear regression analysis. The hypotheses put forward in the study are: 1) Managerial ownership has a significant egative effect on earnings management. 2) Institutional ownership has a significant positive effect on earnings management. 3) The audit committee has no significant effect on earnings management. 4) Independent commissioners has a significant negative effect on earnings management. 5) and Financial distress has no significant effect on earnings management.

Keywords: Earnings Management,Managerial Ownership, Institutional Ownership, Audit Committee, Independent Commissioner, Financial Distress

Share Link | Plain Format | Corresponding Author (Lisa Aisah)


74 Economics, Business and Management Education ABS-103

The Effect of Local Government Fiscal Decentralization on Financial Reporting Accountability with Financial Performance as a Moderating Variable (Study of Regency and City Local Governments in North Sumatra in 2016-2020)
Tiya Mardiyati Dalimunthe (a*), Arfan Ikhsan (b), Andri Zainal (b)

a) Postgraduate Program-Accounting Major, State University of Medan
Jalan Williem Iskandar Pasar V, Medan 20221, North Sumatera, Indonesia
aytitiya[at]gmail.com
b) Postgraduate Program-Accounting Major, State University of Medan
Jalan Williem Iskandar Pasar V, Medan 20221, North Sumatera, Indonesia


Abstract

The implementation of fiscal decentralization in Indonesia has come a long way over the past two decades. Decentralization is one of the strategies to improve public sector efficiency, good governance, and increase government accountability.
This study aims to obtain empirical evidence about the effect of the implementation of fiscal decentralization on the accountability of local government financial reporting with financial performance as a moderating variable. Tests were carried out on 33 district and city regional governments in North Sumatra. This study uses the documentation method using secondary data obtained from the LHP (Inspection Report) of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) on LKPD (Local Government Financial Statements). The analytical test tools used in this research are logistic regression and Moderate Regression Analysis (MRA). Fiscal independence has a significant negative effect on financial reporting accountability. Dependence on the central government has no significant effect on the accountability of financial reporting accountability. Performance finance can affect fiscal independence on financial reporting accountability but cannot moderate the effect of local government dependence on central government on financial reporting accountability.

Keywords: Fiscal Decentralization, Fiscal Independence, Dependence on Central Government, Financial Reporting Accountability, Financial Performance

Share Link | Plain Format | Corresponding Author (Tiya Mardiyati Dalimunthe)


75 Economics, Business and Management Education ABS-119

THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE WITH TECHNOLOGICAL INTENSITY AS A MODERATION VARIABLE
Atika Sari Nasution(1), Arfan Iksan(2), Andri Zainal(3), Frans Kristanto(4)

(1,2,3) Master of Accounting Universitas Negeri Medan, (4) Master of Business Administration University Diponegoro Semarang


Abstract

The company always strives to generate optimal profitability to sustain its business continuity. In an effort to achieve optimal profitability, the company must also pay attention to the level of capital owned by the company. In this era, intellectual capital plays an important role in creating and maintaining competitive advantage and shareholder value. Besides that, technological developments encourage every company, especially manufacturing companies, to try to keep up with technological changes and use technology to create efficiency and effectiveness in production activities. This study aims to examine the effect of aspects of intellectual capital (CEE) on company financial performance with technology intensity as a moderating variable. The sample in this study is a manufacturing company listed on the Stock Exchange in 2016-2020. This study uses a quantitative data approach with the method of analysis is Moderated Regression Analysis (MRA). The results of this study found that only CEE has a significant influence on business performance. Technology Intent is Able to Significantly Moderate the Influence of CEE on Financial Performance.

Keywords: Intellectual Capital, Financial Performance, Technology Intensity

Share Link | Plain Format | Corresponding Author (ATIKA SARI NASUTION)


76 Economics, Business and Management Education ABS-122

THE EFFECT OF REGIONAL GENUINE REVENUE, GENERAL ALLOCATION FUNDS, AND SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURE WITH ECONOMIC GROWTH AS INTERVENING VARIABLES IN THE CITY OF PADANG SIDEMPUAN
MUHAMMAR SYAFII, MUHAMMAD FITRI RAMADHANA, FITRAWATY

MEDAN STATE UNIVERSITY


Abstract

The results of the analysis show that the significance level of the influence of PAD on economic growth is 0.049 <0.05. so that it can be concluded that PAD has a direct effect on economic growth, then the significance level of DAU influence on economic growth is obtained is 0.000 <0.05. so that it can be concluded that the DAU has a direct effect on economic growth. Then it was obtained that the significance level of DAK on economic growth was 0.429 > 0.05. So it can be concluded that DAK has no direct effect on economic growth. The significance level of the influence of PAD on Capital Expenditures is 0.150 > 0.05. so that it can be concluded that PAD has no direct effect on Capital Expenditures. Meanwhile, the significance level of DAU influence on Capital Expenditures is 0.196 > 0.05. So it can be concluded that DAU has no direct effect on Capital Expenditures. Then the significance level of DAK influence on Capital Expenditure is 0.855 > 0.05. so that it can be concluded that DAK has no direct effect on Capital Expenditures. So that the level of significance of the effect of Growth on Capital Expenditure is 0.049 <0.05. so it can be concluded that Economic Growth has a direct effect on Capital Expenditures.

Keywords: Locally Generated Revenue, General Allocation Fund, Special Allocation Fund, Economic Growth, Capital Expenditures

Share Link | Plain Format | Corresponding Author (MUHAMMAR SYAFII)


77 Economics, Business and Management Education ABS-142

FACTORS CAUSING THE OCCUPATION OF FRAUD IN THE FINANCIAL STATEMENTS
SITI NURULHUSNA

a) Accounting Study Program, Postgraduate, Medan State University, street William Iskandar Pasar V Medan estate, Medan 20221
b) e-MAIL: sitinurulhusna27[at]gmail.com


Abstract

This writing aims to examine the factors that cause fraud. Fraud is an act that causes reporting errors in financial statements, or an intentional act to use company resources unreasonably and misrepresent facts for personal gain. Fraud in financial statements can result in material misstatements. One of them is in accounting. The end product of an accounting field is a financial report. The auditor has a responsibility to fraud before concluding that the financial statements are presented fairly. Factors that influence the occurrence of fraud itself, namely starting from pressure, opportunity and rationalization. Therefore the auditor must have awareness of fraud that can occur and learn how fraud sters commit fraud. The auditor must carry out audits systematically through the appropriate methodology. This study was conducted using the literature review method from several previous researchers. The results of the study show that there are a number of factors that cause fraud, including pressure, opportunity, and justification. A number of these factors easily occur due to the condition of the system and the behavior of people related to financial management.

Keywords: fraud, Pressure, Opportunity, Justification

Share Link | Plain Format | Corresponding Author (SITI NURULHUSNA)


78 Economics, Business and Management Education ABS-143

Analysis of the Effect of Total Population, School Age Population and Economic Growth on Unemployment In North Sumatra Province
Muhammad Fauji, Fitrawaty, Muhammad Yusuf

UNIVERSITAS NEGERI MEDAN
Jl. Willem Iskandar / Pasar V, Medan, Sumatera Utara - Indonesia Kotak Pos 1589, Kode Pos 20221 Telp. (061) 6613365, Fax. (061) 6614002 / 6613319


Abstract

The purpose of this research is to find out how the effect of population size, school-age population and economic growth on unemployment. This research was conducted in the province of North Sumatra. The data analysis technique in this study is quantitative analysis. The source of data in this study is secondary data downloaded via www.bps.go.id, especially data on population, school-age population, economic growth and unemployment in the province of North Sumatra. The analysis used is the Statistical Package for the Social Sciences (SPSS). By population (X1), school-age population (X2), economic growth (X3), and unemployment (Y). The results showed that X1 had a negative and not significant effect on Y, X2 had a negative and not significant effect on Y. X3 had a negative and significant effect on Y. It has a negative effect, meaning that the increasing the X variable, the Y variable will decrease. 92.9% of the total population, school-age population and economic growth affect the unemployment rate in the province of North Sumatra and 7.1% are influenced by other variables that are not included in the study.

Keywords: Total population, School-age population, Economic growth, Unemployment

Share Link | Plain Format | Corresponding Author (Muhammad Fauji)


79 Economics, Business and Management Education ABS-156

ANALYSIS OF THE INFLUENCE OF DEVELOPMENT INEQUALITY AND HUMAN DEVELOPMENT INDEX (HDI) ON NORTH SUMATRAS ECONOMIC GROWTH 2015 - 2020
RAHMANSYAH HARUM NASUTION

Economics,State University of Medan,Jl William Iskandar Ps V Medan postal code 20221, Indonesia


Abstract

Economic growth cannot be separated from economic development because economic development can encourage economic growth, and vice versa. Prolonged economic development from 2015-2020 in North Sumatra Province has in fact provided economic and social development for the community, that is, if economic growth improves, peoples income levels will also increase. However, North Sumatra is a province with 33 regencies and cities with different conditions in the distribution of natural resources and human resources in each district/city. The result is that there are economic development problems, namely the inability to control development inequalities and the human development index. This research was conducted with the aim of knowing the effect of regional development inequality and HDI on Economic Growth in North Sumatra in the 2015-2020 period. Using the type of secondary data observation with a combination of panel data. Data sourced from the official website of BPS North Sumatra. With panel data regression analysis and processed using the E-views 10 program. A suitable method to explain the influence between variables is using REM. The results of the study explain that regional development inequality has a partial and significant positive effect on economic growth. HDI has a positive effect on economic growth partially and significantly. And together, regional development inequality variables and HDI significant influence on economic growth. The results of the determination test explained that regional development inequality and HDI variables had an effect of 91.41% on economic growth between regions of North Sumatra.

Keywords: Regional Development Inequality- HDI- Economic Growth.

Share Link | Plain Format | Corresponding Author (Rahmansyah Harum)


80 Education and Research Global Issue ABS-49

Validity of Class XI Semester I Chemistry Electronic Books (E-Books) Integrated with STEM Approaches to Improve Learning Outcomes and Self-Efficacy of High School Students
Jumasari Siregar(1*), Nurfajriani (2), Moondra Zubir (2)

(1) Study Program of Chemistry Education Postgraduate, Faculty of Mathematics and Sciences, Universitas Negeri Medan, Medan, Indonesia
(2) Department of Chemistry, Faculty of Mathematics and Sciences, Universitas Negeri Medan, Medan, Indonesia2


Abstract

E-books are an alternative teaching material that can be used by teachers and students anytime and anywhere. Chemistry is one of the sciences that has an abstract concept. By integrating the STEM approach (science, technology, engineering, and mathematics) into the e-book, it is hoped that it will enable students to have critical thinking skills, so that they are able to provide creative solutions, and be able to compete in the world of work. This study aims to develop a chemistry e-book for class XI semester 1 integrated with the STEM approach. The type of research conducted is research & development (R&D) with the ADDIE development model. This research is limited only to test the validity only. The instruments used were material and media validity sheets. Based on the results of the validity questionnaire analysis conducted by 4 validators, it was obtained 3.67 for material validity and 3.75 for media validity from the largest scale, namely 4. The data results revealed that the e-book that had been developed was valid in terms of material and media validity so that able to become one of the ebooks that can be tested for development.

Keywords: E-book, STEM, Chemistry, Validity

Share Link | Plain Format | Corresponding Author (Jumasari Siregar)


81 Education and Research Global Issue ABS-129

THE INFLUENCE OF USING THE NCONTEXTUAL TEACHINGGANDDLEARNING (CTL) LEARNING MODEL ON PHYSICAL LEARNING OUTCOMES IN MATERIAL PROPERTIES OF OBJECTS
Nurhasanah

Universitas Negeri Medan


Abstract

Researchers conducting this research have the aim of knowing the impact of the learning model being tested, namely Contextual Teaching and Learning (CTL), which is tested on natural science subjects, namely the material taken is the nature of objects. This research is a quasi-experimental study using a control group pre-test and post-test design. 40 students from class V of SD PAB 1 Klumpang who became the population of this study, with 2 different classrooms as the experimental class and the control class. Each class consists of 20 students. Using the total sampling technique, samples from this study were taken and used for all populations as samples. The research tool is in the form of a research test consisting of 20 multiple choice questions. Data analysis was taken from student learning outcomes before and after the test. In addition, data analysis was carried out for the normality test, homogeneity test and continued with the independent sample t test. Then obtained a significant value of 0.968 > 0.05, then rejecting H0 and accepting H1, which means that fifth grade students at SD PAB 1 Klumpang who use the learning model that has been tested, namely Contextual Teaching and Learning (CTL) have science learning outcomes that are significantly different from students who use conventional learning models. This shows that students^ science learning outcomes with the material taken, namely the nature of objects are influenced by the contextual learning model (CTL).

Keywords: Contextual Teaching and Learning Hasil Belajar Materi Sifat Benda

Share Link | Plain Format | Corresponding Author (Nurhasanah Nurhasanah)


82 Education and Research Global Issue ABS-133

The Effect of the STEM Integrated Pjbl Model on Students^ Critical Thinking Skills and Creative Thinking
Gemanudias Fajri(a*), Eva Marlina Ginting (b) Mariati Purnama Simanjuntak (c)

a) Pysics Education of Postgraduate School Universitas Negeri Medan, Medan, Indonesia
*gemaa4514[at]gmail.com
b) Science Education Study Program, Universitas Negeri Medan, Medan, Indonesia
evamalina67[at]yahoo.com
c) Science Education Study Program, Universitas Negeri Medan, Medan, Indonesia
mariatipurnama[at]unimed.ac.id


Abstract

This study aims to see the effect of the STEM integrated project based learning learning model on Optical Instruments material. This type of research is a quasi-experimental (quasi-experimental) because the class used for treatment is the control class and the experimental class. two study groups were used as research samples divided into experimental class categories with STEM-integrated project-based learning models and control classes with conventional models. This research was conducted in class XI even semester at SMA N 15 Takengon. The results showed that the average value of the experimental class was greater than that of the control class, which was known by the Manova test. So it can be concluded that there is a significant influence of the STEM-based project-based learning learning model on students^ critical and creative thinking skills in the material of optical instruments.

Keywords: Project Based Learning, STEM, Critical Thinking Skills, Creative Thinking Skills

Share Link | Plain Format | Corresponding Author (Gemanudias Fajri)


83 Education and Research Global Issue ABS-137

Validity of Non-textbook on the microplastics existence in consumed fish at Medan Traditional Market Based on Research
1Nadya Khairun Nisa, 2Syarifuddin, 3Herbert Sipahutar,

Universitas Negeri Medan


Abstract

One of the factors in supporting these activities, especially in learning biology, is the existence of teaching materials. The material in question can be in the form of written material or unwritten material. Textbooks are part of teaching materials that are designed so that students master the competencies to be achieved. Microplastics are very small pieces of plastic that can pollute the environment. The validation of the developed microplastic non-text book was analyzed based on aspects of the feasibility of the media and the feasibility of the material. Media aspect validation was carried out by two media expert lecturers. Material aspects are validated by one lecturer and one learning expert. The results showed that the content feasibility of the developed microplastic non-text books as a whole was included in the very good category with an average proportion of 89,5. The feasibility of the design and learning design for the presentation of non-text microplastics developed as a whole is included in the very developed category, overall is included in the very good category with an average proportion of 91 and 88,50 so that it is acceptable and feasible to use in the learning process. The results of biology student^s response to the microplastics non-text book got a percentage of 87,24 in the very good category which means that the book developed is valid.

Keywords: Non-text book, microplastics, consumed fish, based on research

Share Link | Plain Format | Corresponding Author (NADYA KHAIRUN NISA)


84 Education and Research Global Issue ABS-150

EVALUATION OF PHYSICAL EDUCATION TEACHERS IN ASSESSING STUDENTS^ LEARNING OUTCOMES IN SMA/SMK IN SIBORONGBORONG DISTRICT
Rikardo T. Nababan1* Ardi Nusri2* Albadi Sinulingga2*

Universitas Negeri Medan


Abstract

This study aims to find out the PJOK teachers in assessing students in the affective, cognitive and psychomotor aspects. The sampling technique used was a purposive random sampling technique, in which the authors took 35 of the existing population to be used as a sample. The samples in this study were 7 school principals, 7 vice principals, 7 PJOK teachers and 12 students. The data collection method used is a survey technique using a questionnaire or questionnaire. The data obtained were analyzed using percentage descriptive techniques.
Based on the research results obtained, it can be concluded that PJOK teachers in assessing student learning outcomes in SMA/SMK throughout the Siborongborong District in the overall affective aspect are 77.91% in the ^good^ category, overall cognitive is 84.53% in the ^very good^ category ^ and psychomotor overall 70.95% in the ^good^ category, meaning that the PJOK teacher in assessing student learning outcomes has been carried out well.

Keywords: Physical Education teacher evaluation, Cognitive Domain, Affective Domain, Psychomotor Domain.

Share Link | Plain Format | Corresponding Author (RIKARDO T NABABAN)


85 Education and Research Global Issue ABS-152

Analysis of Mathematical Communication Skills in the Initial Mathematics Skills of Students
Elfira Rahmadani (a,b), Dian Armanto (a), Pardomuan Sitompul (a), Anim Anim (a,b), Ely Syafitri (a,b), Syahriani Sirait (a,b)

a)Universitas Negeri Medan, Jl. Wiliem Iskandar Psr V Medan, Indonesia
b)Universitas Asahan, Jl. Jendral Ahmad Yani, Kisaran, Indonesia


Abstract

This study seeks to determine the extent to which Mathematical Communication Skill is viewed as a subset of Mathematics Initial Skill and investigates students^ errors in solving KKM examination questions. Thirty eighth-grade students from SMP Negeri 4 Tanjung Balai were the subjects of this investigation. This investigation employs a descriptive method with a qualitative approach. The research instrument is a test consisting of three queries that describe mathematical communication skill. The results of a data analysis indicate that students^ mathematical communication skills remain subpar. The students^ mathematical communication skill corresponds to their initial level of mathematical skill, with upper group students having a KKM of 60%, middle group students having 51.9%, and lower group students having 42.9%. The error that many students make when solving mathematical communication problems is an error in the second indicator, namely converting the problem into a mathematical concept in the form of an image.

Keywords: Mathematical Communication Skills- Mathematics Initial Skill

Share Link | Plain Format | Corresponding Author (ELFIRA RAHMADANI)


86 Education and Research Global Issue ABS-157

Comparison of Knowledge of Unimed FIK Students, STOK Bina Guna, and UPMI Medan on Preparation for PON XXI
Yosuaris Harianja (a*), Nurhayati Simatupang (b), Nurkadri (b)

a) University State Medan, Jl. William Iskandar Pasar V, Medan 20221, Indonesia
*harianjarisky[at]gmail.com


Abstract

This research is a quantitative descriptive study using the test method. This research is to get an idea of &#8203-&#8203-how much the level of knowledge of sports students in Medan, namely FIK Unimed, STOK Bina Guna, and UPMI Medan, about the preparation for holding the XXI PON in the city of Medan. To get the data, the data collection technique uses a questionnaire. Data analysis techniques in this study used quantitative descriptive data analysis techniques. The research was conducted at FIK Unimed, STOK Bina Guna, and UPMI Medan, the Department of Sports Education. The study was conducted on 60 students consisting of 20 students from UPMI, 20 students from UNIMED and 20 students from STOK Binaguna. The results of research on sports students^ knowledge of PON XXI preparation were in the very high category obtained by 4 people (6.67%), the high category was obtained by 14 people (23.33%), the medium category was obtained by 26 (43.33%), the category low category obtained 10 (16.67%) and very low category obtained 6 (10%). The average sports student^s knowledge of preparing for PON XXI is that the Unimed sports student average is the highest, followed by the STOCK Binaguna sports student average and followed by the UPMI student average.

Keywords: Knowledge, National Sports Week, Student

Share Link | Plain Format | Corresponding Author (Yosuaris harianja Rotua siahaan)


87 Education and Research Global Issue ABS-166

THE DEVELOPMENT OF LEAFLET LEARNING MEDIA BASED ON THE THINK PAIR SHARE MODEL TO INCREASE THE STUDENT LEARNING OUTCOMES IN SOCIAL STUDIES SUBJECT IN CLASS VIII AT SMP NEGERI 2 KOTAPINANG IN ACADEMIC YEAR 2022
Ade trya amanda, Eko wahyu nugrahadi, fitrawaty

Universitas negeri medan


Abstract

THE DEVELOPMENT OF LEAFLET LEARNING MEDIA BASED ON THE THINK PAIR SHARE MODEL TO INCREASE THE STUDENT LEARNING OUTCOMES
IN SOCIAL STUDIES SUBJECT IN CLASS VIII AT SMP
NEGERI 2 KOTAPINANG IN ACADEMIC YEAR 2022

Ade Trya Amanda1
Medan State University, Indonesia
adetryaaamanda95@gmail.com

Eko Wahyu Nugrahadi2
Medan State University, Indonesia
ekown@unimed.ac.id

Fitrawaty3
Medan State University, Indonesia
fitra53@gmail.com


Abstract:
This research aims to develop Leaflet Learning Media Based on Think Pair Share Model to Improve Student Learning Outcomes in Social Studies Subject in Class VIII at SMP Negeri 2 Kotapinang which can support learning and assist teachers in delivering material in the learning process. This development research uses the 4D development model. This research was conducted in SMP Negeri 2 Kotapinang. The sample in this study was class VIII1 as the experimental class and class VIII2 as the control class. The results of this study are Leaflet Learning Media Based on Think Pair Share Model developed to meet the eligibility requirements (valid) to be used as a learning tool in social studies subject for class VIII. The product was developed, based on the assessment of material experts, media experts, and learning design experts carried out by experts and the results of student responses with a percentage of 88.8% in the ^very feasible^ category and student learning outcomes using Leaflet Learning Media developed is undergoing increasing changes.

Keywords: Leaflet Learning Media, Think Pair Share model, Learning outcomes

Share Link | Plain Format | Corresponding Author (Ade trya Amanda)


88 Educational Policy and Administration Education ABS-20

Language Policy in Education : Types of Teachers^ Perception
Irma Juwita (a*) ,Sumarsih (b), Widya Andayani (c)

Universitas Negeri Medan


Abstract

This research discussed about types of teachers^ perception of Language Policy in MAN 2 Model Medan. Language is a critical tool that is used for the purposes of communication. It^s stated that theory of Kaplan and Baldauf (2003). A language policy is a collection of ideas, laws, regulations, rules, procedures, and practices designed to achieve a policy^s goal. Through it, researcher probe and elucidate teachers^ perception of language policy in MAN 2 Model Medan. This research organized by using qualitative research design. Which stated by Robbin (2002) that there are two types of perception, such as positive perception is an assessment individual to an object or information with a positive view or as expected from the object that is perceived or from existing rules. Meanwhile is negative perception is individual perceptions to certain objects or information with negative views, contrary to what expected from the object that is perceived or from existing rules. and the result of this research that teachers had positive perception of language policy in MAN 2 Model Medan. Meanwhile, negative perception are not found in this research.

Keywords: Teachers^ perception, language policy, language policy in education

Share Link | Plain Format | Corresponding Author (Irma Juwita)


89 Educational Policy and Administration Education ABS-26

The Effectiveness of Training Based on Management Functions for Task Force Study Programs in Preparation of Proposals for Strengthening Vocational Higher Education Programs
Yuniarto Mudjisusatyo (a*), Ibnu Hajar (b), Nathanael Sitanggang (c), Rosnelli (d), Nindya Dewi Rizka Sari (e)

(a) Master of Education Administration Study Program, Universitas Negeri Medan, Medan, Indonesia
*yuniarto[at]unimed.ac.id
(b)(c)(d) Master of Education Administration Study Program, Universitas Negeri Medan, Medan, Indonesia
(e)Management Study Program, Universitas Prima Indonesia, Medan, Indonesia


Abstract

The Independent Campus Policy, in its implementation, is supported by a funding transformation in the form of a competitive fund, one of which is the Vocational Higher Education Strengthening Program (PPPTV). Training needs analysis for managers of vocational study programs at private tertiary institutions in North Sumatra in preparing PPPTV proposals includes the lack of competence of the proposal drafting team in planning outcome-oriented programs and activities, self-evaluation as a basis for proposing programs and activities that are less comprehensive, and understanding of the drafting guidelines proposals. All of these problems caused the quality of the proposed proposal to be inadequate, so it did not qualify for funding. PPPTV proposal preparation training is needed for the task force team by implementing the ADDIE model training management. The results showed that the effectiveness of the ADDIE training management model based on participants^ responses to the four phases of the management function showed that the percentage of participants^ assessments was dominant in the ^Good^ criterion with the lowest score of 19.23 in the implementation phase and the highest 73.08. As for the ^Very Good^ criterion, the lowest percentage score was 54.95 in the organising phase, and the highest was 73.08 in the implementation phase.

Keywords: Independent Campus, Management Functions, ADDIE, Vocational Higher Education

Share Link | Plain Format | Corresponding Author (Yuniarto Mudjisusatyo)


90 Educational Policy and Administration Education ABS-35

Application Of The CIPP Evaluation Model to The Semester Credit System at Madrasah Tsanawiyah Negeri 1 Medan
1. Agustina Muliati 2. Yuniarto Mudjisusatyo 3. Rosnelli

Universitas Negeri Medan


Abstract

This study aims to evaluate the semester credit system program at MTsN 1 Medan with the CIPP model ( Context , Input , Process , Output ). This is due to problems with the semester credit system that has not run optimally.
This research is an evaluative research with a qualitative descriptive approach using the CIPP model. Where data collection techniques are carried out by observation, documentation, interviews, questionnaires and Focus Group Discussions .
Based on the results of the study, it was concluded that the evaluation context which evaluates the objectives, problems, environmental conditions and needs of the SKS program at MTsN 1 Medan is good but there are still some obstacles encountered. Then in the input evaluation that assesses planning, carrying capacity and standard operating procedures are contained problem in planning and standards operational procedure . Meanwhile, in the process evaluation that evaluates the implementation of the SKS program , it can be concluded that it has not gone well. And finally, in the product evaluation, there is a positive impact from the program but the program has not been running effectively so based on the conclusions it can be recommended to continue running the SKS program by improving planning and processes with the designs offered in the form of planning strategies , SOP flow and website design of the SKS academic system .

Keywords: Evaluation, CIPP, Semester Credit System

Share Link | Plain Format | Corresponding Author (agustina muliati)


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