STORTELLING TO FACILITATE ELEMENTARY SCHOOL STUDENTS IN IMPROVING SPEAKING SKILLS IN LEARNING ENGLISH AS A FOREIGN LANGUAGE (EFL)

Because the skills of speaking English as a foreign language (EFL) in Indonesia are still concern and less than maximal, even becoming a phenomenon to date. This study choose storytelling as a learning techniques to facilitate students to increase speaking skills in English learning. So, this study aims to see the success of storytelling techniques in learning foreign languages, and increased skills to speak English students at the grades 6 elementary school. There is an average value (mean score) of student learning outcomes of each aspect are as follows: vocabulary aspects of 17.5, the aspect of pronunciation of 17.3, aspects of smoothness of 16.7, aspects of the structure of 16.7, and the meaning aspects of 17.9. Of the overall average value on every aspect, students can be said to almost reach the highest score, namely 20 on the assessment criteria for each aspect. The findings of this study showed storytelling is a technique that is worthy of being used as a technique or approach to foreign language learning. The storytelling can spur students' interest in talking The storytelling managed to facilitate students to increase speaking skills in learning English as a foreign language (EFL).,Students also provide a good response to this storytelling activity. Then, there is the increase in the speaking skills of elementary school students achieve very satisfactory value, which is 40% of students get a score of 97 for the highest value, and only 10% with a score of 62 for the lowest value. This study uses a direct method in storytelling activities. For data collection, this study uses qualitative and quantitative methods for data analysis.

“FRENSS” INSTANT RED GINGER DRINKS BUSINESS IN LUMBAN PINGGOL VILLAGE, PANGURURAN SUB-DISTRICT, SAMOSIR DISTRICT

Bandrek (Ginger Drink) is a traditional drink that has a great demand by consumers because of the health benefits. Most of the traditional beverage production is still produced on a household scale, such as the instant ginger drink produced by the household business “Frenss”. The household businesses that produce ginger drink should apply good food production methods so that the products produced are safe and their nutritional value is also maintained. Lumban Pinggol Village, Pangururan District, Samosir Regency is one of the tourist areas in the Lake Toba area in North Sumatra. One of the residents' efforts is to work on making ginger drink Instant. The processing method for instant ginger drink is still manual, even though the ginger drink produced reaches 50 kg each day. Therefore, the solution offered to partners was to design a ginger grinding machine. The implementation method consists of empowerment, mentoring, strengthening capital as well as monitoring, coaching and evaluation. In addition, to improve product quality, more attractive packaging designs and online marketing are needed. The results of this PKM activity are as expected. This can be proven by the fulfillment of targets and the enthusiasm and enthusiasm of the partners when listening to / paying attention to the material presentation and processing practices, so that with this PKM activity the partner's income will increase.

Workshop on Classroom Action Research and Preparation of Scientific Articles on Research Results in Rupit District North Musi Rawas Regency

The preparation of classroom action research or CAR and writing scientific articles on research results is still a problem for teachers in Rupit District, North Musi Rawas Regency, South Sumatra Province. For this reason, it is necessary to hold community service by means of classroom action research workshops and the preparation of scientific articles on research results in Rupit District, South Sumatra Province. The purpose of this community service was to describe the results of classroom action research workshops and the preparation of scientific articles on research results in Rupit District, South Sumatra Province. The method of community service is carried out by workshops in which the techniques of lectures, discussions, assignments, and practices are used. The results of the classroom action research workshop and the preparation of scientific research articles for teachers which were carried out in the YP Asra Noman High School Hall, Rupit District, Musi Rawas Utara Regency went well. This is shown from the workshop activities providing understanding to teachers on the preparation of class action research proposals, preparation of classroom action research reports, and the preparation of scientific articles to 22 teachers from elementary, middle, MTs, and high school teachers in the North Musi Rawas area and there are from Musi Rawas Regency. The success of this workshop is not only supported by the school which provides infrastructure as well as resource persons who use discussion methods and assignments or practices, the use of power point media, as well as providing workshop materials and examples of both CAR proposals, CAR reports, as well as scientific journal articles to the participants.

Integrating Wiki in Hybrid EFL Writing Class: Exploring Indonesian Students’ Perceptions of Its Benefits and Challenges

This case study put forward a hybrid learning practice in English as a foreign language (EFL) writing classroom through the integration of Wiki. The purpose of this study was to investigate Indonesian students’ perceptions of the benefits and challenges of Wiki integrated in a hybrid EFL writing class. Seventy-nine EFL students enrolled in Advanced Writing 1 classes at a state university in Medan, Indonesia, were recruited to be the participants. The data for this study were collected using three instruments, namely; observation, online questionnaire for all participants, and interview with 10 voluntary participants. The collected data were later analyzed using content analysis. The results revealed that overall, the participants found Wiki integration in EFL writing classes advantageous because it allows them to have meaningful interactions with their peers while also improving their writing skills. They, however, also identified some functional difficulties when navigating the platform, highlighting the necessity to adapt their past learning processes in order to adopt new, technology-enhanced learning approaches.

THE IMPLEMENTATION OF AUTOMATIC SPRAYER IN FARMING GROUP IN KUTA DAME VILLAGE

The majority of people in Kuta Dame Village work as farmers. Several outreaches have been carried out to develop the agricultural sector in Kuta Dame village. However, some of the extension services rarely touched on effective technology to support agriculture in Kuta Dame village. One of the technologies that need to be developed by the Kuta Dame village farmer group in supporting agriculture is an automatic sprayer. This development is necessary because most farmers are still using the carrying type sprayer with a manual pump (diaphragm pump). The sprayer's diaphragm pump pressure produces a relatively low spray pressure, especially when the operator is tired of moving the pump lever. As a result, the spraying performance is not perfect, making the spray grains not smooth and not reaching the leaf surface evenly. A community service program was implemented to implement automatic sprayers for farmers in Kuta Dame village. This community service program aims to carry out the planning process and use of an electric sprayer appropriately to increase spraying fertilizers and pesticides on crops. Implementing this community service activity starts from planning activities, implementing academic counseling, implementing the practice, handing over an electric sprayer, monitoring, and satisfaction analysis.

The Influence of Competence and Independence to Work Effectiveness of Auditor at Regional Inspectorate of Gorontalo Province

The research objective was to find out the influence of competence and independence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province either partially or simultaneously. The approach used in this research was quantitative. The research method used expost facto. The research design applied causality. The technique of data analysis used multiple regression.The research finding showed that (1) competence of auditor had a positive and significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by the determinant value of 23,50%. The meaning of the positive coefficient indicated that the higher the competence of auditor, the more effective work result of auditor at Regional Inspectorate of Gorontalo Province. (2) Independence of auditor had a positive and significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by determinant value of 56,60%. The meaning of positive coefficient indicated that the more independent of auditor in doing inspection and functional supervision function, the more optimum work effectiveness of auditor at Regional Inspectorate of Gorontalo Province. (3) The competence and independence of auditor, simultaneously, had a significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by determinant value of 61,70%. Meanwhile, the rest 38,30% could be explained by other variables such as auditor education, auditor integrity, auditor work motivation, work discipline, and auditor professionalism attitude.Keywords: Work Effectiveness, Auditor Competence, Auditor Independence

The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province

This research aims to find out The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province partially and simultaneously. Its approach is quantitative, while the method is expost facto. In addition, the research design is causality. The technique of data analysis is multiple regression. The findings reveal that (1) understanding fix asset management influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 62,60%. The better the understanding of auditor on fixed asset management, the better the quality of audit report Regional Inspectorate of Gorontalo Province. (2) auditor integrity influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 66,10%. The better the auditor integrity in running the tasks mandated to him/her, the better the quality of audit report at Regional Inspectorate of Gorontalo Province. (3) understanding fixed asset management and auditor integrity simultaneously influence positively and significantly towards dependent variable (the quality of audit report at Regional Inspectorate of Gorontalo Province has determination value of 72,00% while the rest 28,00% can be explained by other variables such as objectivity, audit time pressure, organizational commitment, work loyalty, dysfunctional behavior and technical guidance related to intense and routine investigation.

OPTIMIZATION OF PRODUCTION COSTS WITH SIMPLEX METHOD

One of the problems in the company is my resource limitation, the time of production and the tools used in the production process. Companies in making decisions in production planning in the presence of these limitations, should seek to maximize the profit generated. However, in the production process a production planning reference is required to maximize the results obtained and minimize the production costs used. To solve the problem, needed a problem solving tool that is linear program using simplex method. Simplex method is one of the methods of linear program in solving the problem of more than two variables that can be applied into everyday life and can be used in production process planning. With one of the ultimate goal is the achievement of the optimum value with the constraints of limited resources. The results of the simplex method have decreased costs incurred less than the usual costs incurred every month and the results obtained using the simplex method can be used as a reference in making decisions to get optimal results on production costs in the company.

A DESCRIPTIVE STUDY ON FACTORS AFFECTING THE USE OF LEARNING APPROACH AMONG ACCOUNTING EDUCATION STUDENTS AT UNIVERSITAS NEGERI MEDAN

Understanding of learning material, especially accounting material, has an impact on the achievement of students' learning outcomes. The research aims to look at the factors that influence the learning approach of Unimed accounting education students. This research was carried out in the FE UNIMED using questionnaires distributed to students of the Accounting Education Program batch of 2015 and 2016, amounting 60 and 68 students from each batch. The selection of batches is based on the type of curriculum applied to each batch, namely the Indonesian National Qualification Framework (abbreviated as KKNI) for 2016 and the non-KKNI for 2015. The approach used in this study was a qualitative approach, with the analysis used was descriptive statistical analysis on factors such as interest, motivation, learning style, anxiety, institutional, and learning strategies. The descriptive analysis shows that except for the interest indicating that non-KKNI students have a higher interest in applying a variety of learning approaches of Non-KKNI students than their KKNI peers, other factors are similar between students from two batches. Keywords: Interest; Motivation; Learning Style; Anxiety; Institutional.

THE XBRL TECHNOLOGY AND MARKET EFFICIENCY IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX)

The problem in this research is the need for fast and accurate information in the format of the presentation of financial statements resulting in the distribution of information, and data management can be problematic. Therefore, a format for financial reporting systems, namely Extensible Business Reporting Language (XBRL), was formed. The purpose of this study was to determine the effect of XBRL technology, stock prices, Return on Assets (ROA), and institutional ownership on market efficiency (information asymmetry and stock trading volume). The population and sample of this study are banking companies listed on the Indonesia Stock Exchange from 2015-2016. The sampling method using a purposive sampling method and obtained a sample of 42 companies. Data collection techniques are carried out by taking data from the Indonesia Stock Exchange website (www.idx.co.id) and the site http://finance.yahoo.com. Data were analyzed with multiple regression tests after being declared normal with the normality test and though using SPSS 20. The results of this study simultaneously stated that XBRL technology, stock prices, ROA, and institutional ownership together have an influence on information asymmetry and stock trading volume. From the results of the study, it can be concluded that XBRL technology, stock prices, ROA, and institutional ownership cause a decrease in the level of information asymmetry and trading volume. This result also states that the company is in excellent condition when the value of information asymmetry decreases, but it is not good when the trading volume of its shares also decreases. Keywords: XBRL Technology; Stock Prices; Market Efficiency; Information Asymmetry; Stock Trading Volume.