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I Wayan Karyasa, I Gede Putu Astawa, I Made Ardwi Pradnyana
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 591-598; doi:10.21067/jpm.v6i1.5095

Abstract:
Covid-19 pandemi affects most of craft industries, including the formerly fabulous Silakarang stone’s arts and crafts located in the Gianyar Regency, Bali Province. Environmental issues regarding to river basin ecological protection along Ubud and Sukawati Districts, the mining of basaltic stones from the river banks was restricted strictly by the government. Thus, the natural stones resources for the Silakarang crafts became more difficult to afford. Hence, todays the Silakarang stone craftsmen are more and more dependent on the so-called white stone of Yogya from Java Island. Artificial stone, composing of volcanic ashes, rice husk ash silica-carbon nanocomposite, Portland cement could be the solution the problem. The addition of thermochromic natural inorganic pigment to the mixture could improve their color and performance of the artificial stones. The implementation of the thermochromic artificial stones technology to solve the stone crafts problem was conducted through community service using the participatory action and learning system approuch. As results, the artificial thermochromic stone crafts and arts products could be well accepted by costumers and it impacted to better selling of the stone crafts. The craftsmen gained better income and the Silakarang stone arts and crafts enterprises could better survive among the pandemic time.
Susilo, Meitiyani, Maryanti Setyaningsih
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 530-536; doi:10.21067/jpm.v6i1.2714

Abstract:
Oyster mushroom cultivation (Pleurotus sp.) is relatively easy, because it has a fairly good adaptability to the environment and is very suitable to be developed in tropical regions such as Indonesia. One of the factors that play a major role is the planting medium which is generally in the form of wood powder. The supply of sawdust is decreasing, so that alternative media is needed which contains lots of organic matter and cellulose. Straw is an alternative substitute for wood powder media because it is abundant. The purpose of this activity was to provide skills in mushroom cultivation by utilizing straw waste to PKK women in Cigaragol village, Ciulengsi, Bogor. The skills about cultivating oyster mushrooms need to be disseminated to the wider community to overcome the shortage of supply of oyster mushrooms on the market. The method used in this activity is by lecturing, discussing and practicing. The results of training activities on the cultivation of white oyster mushrooms have increased community knowledge and skills by 71.9% which includes the introduction of 31.6% white oyster mushroom service, the benefits of white oyster mushrooms 52.6%, 100% white oyster mushroom habitat, 57.9% white wood powder media for cultivation of oyster mushrooms, straw media as an alternative to 100% white oyster mushroom cultivation and 89.5% white oyster mushroom cultivation technique. Training activities greatly help improve the knowledge and skills of cultivating white oyster mushrooms and potentially increase community income.
Ristina Siti Sundari, Andri Kusmayadi, Budhi Wahyu Fitriadi
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 546-553; doi:10.21067/jpm.v6i1.5004

Abstract:
Almost people like any fishes, but some do not like the fish rancid even after processing. Catfish shredded is one of the processed processes. Turmeric, ginger, lemon, tamarind, vinegar, starfruit is often used to eliminate the fishy smell, but it still has taste left by itself. Community service was conducted to empower them and cope with the fishy smell problem. So that modified to the new variance beside the original product. Dan largen market share. Women Farmer Group for fisheries processing produces the object due to extension and implementation to adopt the technology innovation about catfish shredded processing to eliminate rancid on a fish odor. We hope this engagement and empowerment will become sustainable and spread out to other women farmer groups and animal products based on our research to raise economic circles. The group had a pre-test and post-test to measure the understanding and innovation adoption level. This engagement resulted in two variances of catfish by original and rancid free enriched with antioxidant of oregano leaf. The other result is that this new variance has more voluminous than the original in the same weight.
Reni Mulyani, Devi Indah Anwar, Neneng Nurbaeti
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 568-573; doi:10.21067/jpm.v6i1.4911

Abstract:
Organic waste that comes from daily food leftovers in the community has not been used properly, people still put together organic waste and non-organic waste which is then burned, this results in the environment being exposed to carbon dioxide from burning garbage. In Nyalindung Village, many of the people make a living as breeders and farmers, where farmers buy their agricultural crops from Sukabumi City, which is quite far from Nyalindung Village, as well as breeders who buy chicken feed from cities which are quite far and expensive. To reduce organic waste, this community service will conduct training on how to process organic waste into compost so that it can be used by farmers, and the use of organic waste for magot cultivation so that it can be used by chicken breeders as high protein feed. The target output of this community service is the community, farmers and breeders can make fertilizer and animal feed based on magot Keywords: waste, organic, magot, compost Abstrak Sampah organik yang berasal sisa makanan sehari-hari di masyarakat belum dimanfaatkan dengan baik, masyarakat masih mennyatukan sampah organik dan sampah non organik yang kemudian dibakar, hal tersebut mengakibatkan Lingkungan terpapar karbon dioksida dari pembakaran sampah. Di Desa Nyalindung Masyarakatnya banyak berpencaharian sebagai peternak dan petani, Dimana para petani untuk memupuk tanaman pertaniannya membeli dari Kota Sukabumi yang jaraknya cukup jauh dari Desa Nyalindung, begitu pula dengan Peternak membeli pakan ayam dari kota yang jaraknya cukup jauh dan mahal. Untuk mengurangi sampah organik, pada pengabdian Masyarakat ini akan dilakukan pelatihan cara pengolahan sampah organik menjadi pupuk kompos agar bisa dimanfaatkan oleh petani, dan pemanfaatan sampah organik untuk budidaya magot agar dapat dimanfaatkan oleh para peternak ayam sebagai pakan berprotein tinggi. Target Luaran dari pengabdian masyarakat ini adalah masyarakat, para petani dan peternak dapat membuat pupuk dan pakan ternak berbasis magot Kata Kunci: sampah, organik, magot, kompos
Dwi Haryoto, Hari Wisodo, Sujito, Arif Hidayat, Hestiningtyas Yuli Pratiwi
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 574-582; doi:10.21067/jpm.v6i1.5019

Abstract:
Community service has been carried out in RW 12 Kel. Merjosari Malang to increase the potential and participation of the community in health environment. The increase in the number of Covid-19 patients in Malang Raya, about 3,378 people, presents that the Covid-19 virus has increased drastically both number of patients confirmed positive and patients who died. The problems faced by partners are not understanding the Covid-19 disease, weak resources, limited funds, and difficulty accessing information. The method is socialization by conducting discussions, optimizing citizen resources, monitoring and evaluation. The result is conducting discussions, developing resources, providing training, providing counseling and assistance. Citizen involvement is to provide a place to install spraying equipment, maintain spraying facilities, provide a place to conduct training, provide human resources ready to be trained voluntarily. Citizens' anxiety and restlessness were slightly reduced by increased community understanding. Citizens give a positive assessment of service. This is proven by the percentage of residents giving a positive rating on average 95.68%, consisting of 95.33% giving a positive response, and 4.67% giving a negative response.
Yekti Sri Rahayu, Erna Atiwi Jaya Esti
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 583-590; doi:10.21067/jpm.v6i1.5341

Abstract:
Mawaddah Warohmah Orphanage Malang City is the social service institutions that accommodates orphans and poor people from various regions. The skill development of the productive age orphanage children has not been maximally obtained. This program aims to improve the skills of orphans and poor people under the guidance of the orphanage through the development of creative industries that have the opportunity to become home-scale businesses. The group participation approach method in this program involves orphans and poor people under the guidance of the Orphanage actively in training and mentoring for creative classes "patchwork and lace" as well as entrepreneurship counseling and business planning. The results of the program implementation showed that 80% of orphans and poor people assisted by the Mawadah Warohmah orphanage were able to attend the training well and were shown to have skills in patchwork and lacee arts. Their craftsmanship from patchwork is demonstrated by handmade products in the form of blankets of various designs and motif modifications. Meanwhile, their works from lacee art training include handbags, scarves, tablecloths, brooches, bags, shoes and babies. clothes, and wallets. The intensive mentoring program through an alliance between the orphanage (the first partner) and Toko Jaya (the second partner) is able to support the development of creative businesses through the marketing of products produced from orphaned children and the underprivileged
Tiwuk Susantiningsih, Yuni Setyaningsih, Agneta Irmarahayu, Fajriati Zulfa
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 554-560; doi:10.21067/jpm.v6i1.5056

Abstract:
During the Covid-19 pandemic, good immunity was needed to avoid the corona virus infection. One of the efforts to prevent corona virus infection was to increase the body's immune status. High body immunity can be obtained from eating healthy foods, getting adequate rest and avoiding stress / mental stress. One local wisdom of the people in Indonesia to increasing immunity level was the habit of consuming herbal drinks which were believed to increase immunity level because there were several very useful ingredients. One of the herbal drinks made from ginger and lemon was JASULE (Jahe Susu Lemon), which was a ginger milk drink with lemon added. In this training, the participants were given material about the importance of the herbal drink JASULE (Jahe Susu Lemon). The importance of growing ginger and lemon as a medicinal plant in the yard. Also given training in making JASULE drink until all participants can make it themselves. The training activities for making herbal drinks JASULE to increase body immunity level during the Covid-19 Pandemic were held in Pangkalan Jati Cinere, Depok. This activity was well received by all participants with enthusiasm and the questions asked. Participants gained additional knowledge and skills in making herbal drinks JASULE, which can be seen from the increasing in post test scores after counseling and training in making herbal drink JASULE to increasing body immunity level during the Covid-19 Pandemic in Pangkalan Jati Cinere, Depok was 42.4% ie from 47.9% to 90.3%.
Rino Richardo, Hasna Ulayya Eliana, Nela Khoridatul Anisah, Nabila Aqidatul Aisyah, Halimatussa’ Diyah
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 599-605; doi:10.21067/jpm.v6i1.4960

Abstract:
The ability of teachers in designing thematic learning that can increase the activities of elementary school students to develop sanins and mathematics literacy is still not optimal. So this has implications for the low ability of scientific and mathematical literacy as well as student activity. So that the purpose of this service is to increase the knowledge and skills of teachers in developing STEM-based learning innovations. This is because STEM is an approach that combines elements of science and mathematics in learning, and learning is designed to develop projects so that students can be active in learning. This service is a grant from the Program Kreativitas Mahasiswa (PKM) in 2020. The method of implementing this service has been carried out in several stages including planning, namely (1) initial coordination with the school, preparation of learning tools, and team strengthening; (2) implementation, namely the implementation team delivering training materials to teachers, practicing knowing student activities in STEM learning, and teachers practicing STEM learning to students; and (3) Evaluation. All stages of the method are carried out online. This service program produces a STEM learning activity guide book which contains STEM learning activity material that has been adapted to mathematics and science material for grades 4,5 and 6 SD. so that it can be used as a continuation of these activities. In addition, the increase in the ability of teachers in STEM learning is shown by increasing students' understanding of the material presented through the given test questions.
Nur Hayati, Lina Arifah Fitriyah, Andri Wahyu Wijayadi
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 537-545; doi:10.21067/jpm.v6i1.5382

Abstract:
Desa Ngampel, Ngusikan, Jombang memiliki kondisi lingkungan ekstrim dengan kondisi tanah yang kering dan suhu yang panas sehingga lahan pertanian kurang cocok untuk ditanami sayuran. Kondisi demikian menyebabkan masyarakat hanya bergantung pada penjual sayur keliling dalam memenuhi kebutuhannya. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan pengetahuan dan keterampilan kepada masyarakat dalam budidaya sayuran secara hidroponik sehingga dapat diaplikasikan untuk pemenuhan kebutuhan sayur skala rumah tangga. Sasaran kegiatan ini adalah ibu-ibu PKK berjumlah 25 orang. Tahapan kegiatan PKM meliputi empat tahap yaitu: tahap persiapan, tahap pelatihan, tahap pendampingan dan tahap evaluasi. Observasi lokasi dilaksanakan pada bulan Juli-Agustus 2019, kegiatan PKM yang berupa pelatihan dilaksanakan pada tanggal 12-13 Desember 2019 dan pendampingan dilaksanakan sampai tanggal 2 Pebruari 2020. Dari kegiatan yang dilakukan menunjukkan bahwa indikator keberhasilan kegiatan PKM telah tercapai. Indikator partisipasi peserta PKM berhasil dicapai dengan prosentase 100%. Indikator tingkat pemahaman peserta tercapai dengan ditunjukkan 92% peserta PKM telah memahami materi budidaya sistem hidroponik. Indikator tingkat keterampilan peserta tercapai, dengan 84% peserta PKM mampu mempraktikkan budidaya sayuran dengan sistem hidroponik.
Eko Kusumawati, Rudy Agung Nugroho, Retno Aryani, Hetty Manurung, Yanti Puspita Sari
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 561-567; doi:10.21067/jpm.v6i1.4040

Abstract:
Sebagai salah satu faktor penting dalam pendidikan, guru harus meningkatkan pengetahuan, baik teoritis maupun keterampilan, seperti praktik laboratorium, terutama untuk guru biologi. Berdasarkan hal ini, tujuan program pengabdian masyarakat adalah untuk meningkatkan keterampilan teoritis dan praktis guru biologi SMA. Program pengabdian masyarakat ini diikuti oleh 30 guru dari berbagai SMA di Samarinda. Teori tentang ekstraksi, penyaringan, dan teknik uji antimikrobia dari sumber daya alam dilakukan di ruang kelas, sedangkan penggunaan rotary evaporator, freeze drying, skrining uji fitokimia, dan uji antimikrobia dilakukan di laboratorium yang dibantu oleh teknisi laboratorium. Setelah menerima program pengabdian masyarakat ini, nilai rata-rata kepuasan yang diberikan oleh para guru melalui kuisioner yaitu: (skala 5) sebanyak 49%, baik (skala 4) sebanyak 47%, cukup (nilai skala 3) ) sebesar 5% dan lebih kecil (skala nilai 2) sebesar 1%. Kesimpulan, kegiatan pengabdian ini berjalan dengan baik dan mempunyai manfaat baik bagi guru biologi SMA di Samarinda.
Fifta Dian Fitiriawati, Retno Wulandari, Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi, Volume 9; doi:10.21067/jrma.v9i1.5469

The publisher has not yet granted permission to display this abstract.
Roswita Mergia, Sulistyo, Supami Wahyu Setiyowati
Jurnal Riset Mahasiswa Akuntansi, Volume 9; doi:10.21067/jrma.v9i1.5471

The publisher has not yet granted permission to display this abstract.
Natalia Elda, Sulistyo, Eris Dianawati
Jurnal Riset Mahasiswa Akuntansi, Volume 9; doi:10.21067/jrma.v9i1.5470

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Antonia Jultri, Anwar Made, Doni Wirshandono Y.
Jurnal Riset Mahasiswa Akuntansi, Volume 9; doi:10.21067/jrma.v9i1.5449

The publisher has not yet granted permission to display this abstract.
Yasinta Meo, Anwar Made, Retno Wulandari
Jurnal Riset Mahasiswa Akuntansi, Volume 9; doi:10.21067/jrma.v9i1.5456

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Dio Irsa Asy Sams, Abdul Halim, Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi, Volume 9; doi:10.21067/jrma.v9i1.5453

The publisher has not yet granted permission to display this abstract.
Dortiana Saju, Abdul Halim, Irma Tyasari
Jurnal Riset Mahasiswa Akuntansi, Volume 9; doi:10.21067/jrma.v9i1.5468

The publisher has not yet granted permission to display this abstract.
Maria Verensiana Uhus, Rita Indah Mustikowati, Supami Wahyu Setiyowati
Jurnal Riset Mahasiswa Akuntansi, Volume 9; doi:10.21067/jrma.v9i1.5437

The publisher has not yet granted permission to display this abstract.
Juana Linda Simbolon, Emilia Silvana Sitompul, Marni Siregar
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 606-613; doi:10.21067/jpm.v6i1.5115

Abstract:
COVID-19, a disease that is currently endemic in almost all over the world. COVID-19 affects anyone, including pregnant women and children. The role of midwives in maternal and child health services: ANC service providers are the highest in Indonesia (82.4%). The challenge of midwifery services during the Covid-19 pandemic: knowledge of mothers and families related to COVID-19 about the dangers of COVID-19 in pregnant women can be a motivation for screening or preventing COVID-19. The aim of the service is to increase knowledge through training midwives and pregnant women about the prevention of COVID-19 and to increase partnerships between midwives and pregnant women through training to be able to socialize the importance of preventing COVID-19 to pregnant women. The method used was conducting pre-tests for midwives and pregnant women, training for midwives on the prevention of COVID-19 in pregnant women, counseling by midwives on prevention of COVID-19, and conducting post-tests. The results obtained by pre test, the majority of midwives' knowledge was moderate, while the majority of pregnant women had less knowledge. After being given training, the results of the post test increased the majority of midwives' knowledge was high and the knowledge of pregnant women was high.
Ari Diana Susanti, Muhammad Cahyadi, Paryanto Paryanto, Fadilah Fadilah
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 614-622; doi:10.21067/jpm.v6i1.4983

Abstract:
The availability of ruminant feed in terms of amount and nutritional adequacy is a common problem during the dry season. This condition is worst at the peak of the dry season (July - October) such as that faced by the Kelompok Tani Rukun Binantu of Rejosari in Bantul Regency - Yogyakarta. Pre-survey shows that the cost of feed in the dry season is uncompetitive to the price of cattle. This problem was solved by Program Kemitraan Masyarakat (PKM – UNS) 2020 with workshop in cattle feed preservation using silage and fermentation techniques. The silage technique is used in conventional-local forage, while the fermentation technique is aimed at preserving low-nutrient animal feed as well as improving digestibility and nutritional adequacy of the feed. Product’s monitoring and evaluation are carried out after 7 days for fermentation technique and 21 days for silage technique. The program is success in solving of Mitra’s problems and it is also one of Tri Dharma Perguruan Tinggi in technology transfer for rural communities.
Faizal Rianto, Billy Jenawi, Riau Sujarwani
JPM (Jurnal Pemberdayaan Masyarakat), Volume 6, pp 623-631; doi:10.21067/jpm.v6i1.4049

Abstract:
Ecotourism activities and the community-based ecotourism model are not new in Bintan District. Some coastal villages such as the Village of Kuala Sempang through Ballond Mangrove Tour and the Village of Pengudang through Pengudang Bintan Mangrove are even able to promote the mangrove forest ecotourism activities managed by the local communities. The success in promoting tourism potential through the concept of ecotourism in these villages certainly brings the hope of empowerment to the communities. Some studies even emphasize that tourism with the concept of ecotourism and community-based ecotourism models can contribute positively and can be used as a means or tool for community empowerment, especially for economically marginalized local communities. However, so far, studies on tourism in Bintan District are more focused on aspects of managing ecotourism activities, evaluating the development of ecotourism, and studying the potential of mangroves, while studies on community empowerment through ecotourism activities are needed to be encouraged to provide understanding based on empirical evidence of the impact and benefits of ecotourism activities for community empowerment, especially in coastal villages. Therefore, this study aims to describe how ecotourism activities empower the communities in coastal villages in Bintan District.
Anak Agung Rai Susilawathi, Umi Muawanah, Ahmad Ahmad
Jurnal Ekonomi Modernisasi, Volume 17, pp 69-83; doi:10.21067/jem.v17i1.5297

Abstract:
Vocational Education is a level of education that develops students' abilities to carry out certain types of work. Vocational High Schools have many expertise programs that adapt to the needs of the existing world of work. Good School Governance (GSG) is very much needed in improving school performance, especially vocational high schools in order to be able to improve school quality. The research objectives were to analyze the effect of GSG on school reputation, to analyze the effect of GSG on school performance, to analyze the effect of school reputation on school performance. This research is a quantitative study that describes the impact of the implementation of GSG mediated by the reputation of the school on the performance of private vocational high schools in Malang. The data used are primary data from 43 private vocational high schools in Malang. The sampling technique used non-probability sampling techniques, namely saturated sampling, with the principal respondents of private vocational high schools in Malang City. Data were analyzed using Path Analysis. The results showed that GSG had a significant effect on school reputation, GSG had a significant effect on school performance, school reputation had a significant effect on school performance, GSG had a significant effect on school performance mediated by school reputation.
Sriyono Sriyono, Anggraeni Dwi Fitria
Jurnal Ekonomi Modernisasi, Volume 17, pp 41-53; doi:10.21067/jem.v16i1.5207

Abstract:
Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR) as an intervening variable. This research includes new research because using corporate social responsibility (CSR) intervening variables, the existence of intervening variables is expected to be able to test the mediating role of financial fundamental variables to strengthen this earning management. This study aims to find out the role of corporate social responsibility as a mediator of financial fundamental variables (capital adequacy ratio, firm size, and tax planning) on earning management. This research is quantitative research using data panel regression analysis techniques and path analysis using the Eviews Program. The population used in this study is all conventional banks listed on the Indonesia Stock Exchange, sampling techniques used are purposive sampling. The results found a relationship between CAR, firm size, tax planning, CSR with earning management and corporate social responsibility plays a role as mediation. The conclusion obtained in this study is corporate social responsibility is able to be mediating the relationship between CAR and earning management and corporate social responsibility is able to mediate the relationship between firm size to earning management.
Anita Anita, Desrika Putri Amalia
Jurnal Ekonomi Modernisasi, Volume 17, pp 54-68; doi:10.21067/jem.v17i1.5283

Abstract:
This research was conducted to prove empirically the influence of social responsibility on financial performance moderated by the ownership structure of companies listed on the Indonesia Stock Exchange. The variables contained in this study were ownership concentration, the proportion of tradeable shares, leverage, long-term debt, and company size. The proportion of tradeable shares and ownership concentration were moderating variables. Companies listed on the Indonesia Stock Exchange with a total sample of 384 companies were selected based on predetermined criteria. Eviews were programs used to test panel data taken from annual company reports published for 5 years. The results of the study after the data test stated that social responsibility has a significant positive effect while the proportion of tradeable shares and ownership concentration do not have a significant effect on performance. The moderating variables contained in this study positively influence corporate social responsibility toward financial performance.
Ernawati Ernawati, Ratih Hurriyati, Puspo Dewi Dirgantari
Jurnal Ekonomi Modernisasi, Volume 17, pp 27-40; doi:10.21067/jem.v17i1.5215

Abstract:
This research aims to recognize the ability and formulate a strategy of developing woven handicrafts Purun as the flagship product of Banjarbaru City. The approach is based on Porter's intensive strategy. The population in this study was all craftsmen-woven Purun while the sample was two groups of 45 craftsmen woven Purun in Kampung Purun Banjarbaru City. Data collection techniques with interviews, observations, and documents. Analytical techniques with descriptive analysis and SWOT analysis. The results showed that woven handicrafts Purun in Kampung Purun Banjarbaru city have considerable potential to be developed because it is a superior product. Increasing aspects of production, labor, marketing, capital, business management, and organization is an important aspect in the management of business development woven crafts Purun. While the political and regulatory, social and cultural aspects and technology is an aspect that can be an opportunity for the development of woven handicraft business Purun. Development strategy so that woven craft Purun becomes a superior product and can compete in the market is with incentive strategies, namely market penetration strategies, business strengthening strategies and product development strategies.
Sriyono Sriyono, Anggraeni Dwi Fitria
Jurnal Ekonomi Modernisasi, Volume 17, pp 41-53; doi:10.21067/jem.v17i1.5207

Abstract:
Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR) as an intervening variable. This research includes new research because using corporate social responsibility (CSR) intervening variables, the existence of intervening variables is expected to be able to test the mediating role of financial fundamental variables to strengthen this earning management. This study aims to find out the role of corporate social responsibility as a mediator of financial fundamental variables (capital adequacy ratio, firm size, and tax planning) on earning management. This research is quantitative research using data panel regression analysis techniques and path analysis using the Eviews Program. The population used in this study is all conventional banks listed on the Indonesia Stock Exchange, sampling techniques used are purposive sampling. The results found a relationship between CAR, firm size, tax planning, CSR with earning management and corporate social responsibility plays a role as mediation. The conclusion obtained in this study is corporate social responsibility is able to be mediating the relationship between CAR and earning management and corporate social responsibility is able to mediate the relationship between firm size to earning management.
Budi Chandra, Novia Junita
Jurnal Ekonomi Modernisasi, Volume 17, pp 15-26; doi:10.21067/jem.v17i1.5188

Abstract:
This research expected to understand the effect of corporate governance and earning management on dividend policy. The dependent variable selected for the research was the dividend payout ratio, while the independent variable was determined by the size of the board of commissioners, independence of board commissioners, managerial ownership, individual ownership, institutional ownership, directional accrual, firm age, firm size, leverage, and profitability. Samples for research were all companies registered under the Indonesia Stock Exchange, these were chosen using a purposive sampling method with a total of 865 observational data that met the criteria for 5 years. The panel regression method is used to analyze the impact of each independent variable on the dependent variable. The fixed-effects model is found to be the best regression model in this research. The research concludes that individual ownership, institutional ownership and profitability have a significant positive effect on dividend policy. Meanwhile, the size of the board of commissioners, independence of board commissioners, managerial ownership, earning management, firm size, firm age and leverage do not affect dividend policy. Real earning management and ownership factors are encouraged in future studies such as family ownership, public ownership, and foreign ownership in examining the impact on dividend policy.
Ernawati Ernawati, Ratih Hurriyati, Puspo Dewi Dirgantari
Jurnal Ekonomi Modernisasi, Volume 17, pp 27-40; doi:10.21067/jem.v16i1.5215

Abstract:
This research aims to recognize the ability and formulate a strategy of developing woven handicrafts Purun as the flagship product of Banjarbaru City. The approach is based on Porter's intensive strategy. The population in this study was all craftsmen-woven Purun while the sample was two groups of 45 craftsmen woven Purun in Kampung Purun Banjarbaru City. Data collection techniques with interviews, observations, and documents. Analytical techniques with descriptive analysis and SWOT analysis. The results showed that woven handicrafts Purun in Kampung Purun Banjarbaru city have considerable potential to be developed because it is a superior product. Increasing aspects of production, labor, marketing, capital, business management, and organization is an important aspect in the management of business development woven crafts Purun. While the political and regulatory, social and cultural aspects and technology is an aspect that can be an opportunity for the development of woven handicraft business Purun. Development strategy so that woven craft Purun becomes a superior product and can compete in the market is with incentive strategies, namely market penetration strategies, business strengthening strategies and product development strategies.
Budi Chandra, Novia Junita
Jurnal Ekonomi Modernisasi, Volume 17, pp 15-26; doi:10.21067/jem.v16i1.5188

Abstract:
This research expected to understand the effect of corporate governance and earning management on dividend policy. The dependent variable selected for the research was the dividend payout ratio, while the independent variable was determined by the size of the board of commissioners, independence of board commissioners, managerial ownership, individual ownership, institutional ownership, directional accrual, firm age, firm size, leverage, and profitability. Samples for research were all companies registered under the Indonesia Stock Exchange, these were chosen using a purposive sampling method with a total of 865 observational data that met the criteria for 5 years. The panel regression method is used to analyze the impact of each independent variable on the dependent variable. The fixed-effects model is found to be the best regression model in this research. The research concludes that individual ownership, institutional ownership and profitability have a significant positive effect on dividend policy. Meanwhile, the size of the board of commissioners, independence of board commissioners, managerial ownership, earning management, firm size, firm age and leverage do not affect dividend policy. Real earning management and ownership factors are encouraged in future studies such as family ownership, public ownership, and foreign ownership in examining the impact on dividend policy.
Rizka Elisa Rahmawati, M Ruslianor Maika
Jurnal Ekonomi Modernisasi, Volume 17, pp 1-14; doi:10.21067/jem.v16i1.5228

Abstract:
This study aims to determine the level of student acceptance of the cashless society era which is now being promoted by the Government as an effort to stop the spread of the Covid-19 virus in Indonesia. The occurrence of coronavirus transmission through physical contact or droplets makes people have to keep their distance and reduce the intensity of social interaction with other people. Therefore, public awareness is needed to reduce the use of cash transactions which are one of the means of spreading Covid-19 and switch to non-cash payments so that they can continue to carry out economic activities, which are the spearheads of human life. The method chosen by the author was qualitative as a combined research method with a phenomenological approach that was carried out directly to students about the changes that occurred during the pandemic. The results showed that the level of student acceptance of cashless payments was quite good with 85% of respondents using non-cash payments and this will continue to grow along with the provision of more modern technology and according to student interests.
Rizka Elisa Rahmawati, M Ruslianor Maika
Jurnal Ekonomi Modernisasi, Volume 17, pp 1-14; doi:10.21067/jem.v17i1.5228

Abstract:
This study aims to determine the level of student acceptance of the cashless society era which is now being promoted by the Government as an effort to stop the spread of the Covid-19 virus in Indonesia. The occurrence of coronavirus transmission through physical contact or droplets makes people have to keep their distance and reduce the intensity of social interaction with other people. Therefore, public awareness is needed to reduce the use of cash transactions which are one of the means of spreading Covid-19 and switch to non-cash payments so that they can continue to carry out economic activities, which are the spearheads of human life. The method chosen by the author was qualitative as a combined research method with a phenomenological approach that was carried out directly to students about the changes that occurred during the pandemic. The results showed that the level of student acceptance of cashless payments was quite good with 85% of respondents using non-cash payments and this will continue to grow along with the provision of more modern technology and according to student interests.
Meiry Akmara Dhina, Ginayanti Hadisoebroto, Sugeng Rifqi Mubaroq, Iyan Gustiana
Momentum: Physics Education Journal pp 65-72; doi:10.21067/mpej.v5i1.5146

Abstract:
This study was motivated by the fact that laboratory skills assessment did not have a specific standard for each assessment. Student performance and skills in doing practicum are not well observed and measured. Meanwhile, the assessment of skills in pharmaceutical physics laboratory learning is considered important. An alternative assess-ment that can measure pharmaceutical physics laboratory skills is to use performance assessment. This research has integrated the work assessment in digital form with the existing web-based electronic module (e-mulsi). Application testing needs to be done to determine the digital performance assessment's effectiveness in assessing the pharmacy physics laboratory's skills. A system test and user test do this. System testing is done by white box testing. Meanwhile, user testing is carried out with an instrument in the form of a questionnaire to laboratory assistants and lecturers as users of the application's per-formance assessment application. The digital performance assessment system's perform-ance test results using GTMetrix ranged from 85% - 62%. This performance assessment application greatly helped the results of the questionnaire for laboratory assistants and lecturers. It greatly facilitated the archiving of each students process in the form of an information technology data base. Lecturers also find it very helpful because the value processing process is easier for applications to do, reducing data processing errors.
Nur Adillawati Kosim Saputri, Ade Gafar Abdullah, Dadang Lukman Hakim
Momentum: Physics Education Journal pp 43-52; doi:10.21067/mpej.v5i1.4575

Abstract:
The effective development of a Mobile-Based Assessment (MBA) depends on students’ acceptance. The aim of this paper was to examine the determinant factor of students’ behavioral intention to use mobile-based assessment. Data were collected from 105 second grade students of a vocational high school through an online survey questionnaire. Partial Least Squares (PLS) was used to test the measurement and the structural model. Results showed Perceived Ease of Use as the strongest direct predictor of Behavioral Intention to Use, followed by Perceived Usefulness. Content and Mobile Self-Efficacy only has an indirect effect. These four variables explain 51.3 percent of the variance of Behavioral Intention to Use.
Surya Haryandi, Suyidno Suyidno, Misbah Misbah, Dewi Dewantara, Saiyidah Mahtari, Mohd Ali Ibrahim
Momentum: Physics Education Journal pp 10-20; doi:10.21067/mpej.v5i1.5002

Abstract:
Scientific creativity is one of the higher-order thinking skills which are highly functional for each individual. Scientific creativity encourages the individual to not only generate creative ideas, but also promotes the notion of the appropriate technology. This article provides an in-depth explanation of the bibliometric analysis of scientific literature in education. The articles search was performed by utilizing Publish or Perish (PoP) software on the Crossref database. The search and sort results discovered that 28 of 200 articles were found between the years of 2019-2020. The selected metadata was edited using Mendeley Desktop software. The edited results were then analyzed further and visualized using the VOSviewer software. Overall, articles with the keyword scientific creativity published in the 2019-2020 period have not been cited, and it is essential to be studied collaboratively not only between national institutions but also internationally.
Saprudin Saprudin, Liliasari Liliasari, Ary Setijadi Prihatmanto, Andhy Setiawan, Fatma Hamid
Momentum: Physics Education Journal pp 29-42; doi:10.21067/mpej.v5i1.4889

Abstract:
This article describes the design and preliminary field testing of using a gamification-application with random model in the learning process of interference and diffraction topics for pre-service physics teachers (PPT). The gamification-application in this research is called OpticalGamification (OG) featuring random model. This research is a quasi-experimental research with a time-series design involving 34 PPT at a university in the city of Jakarta, Indonesia. Data related to the PPT’ concept mastery are collected through test instruments in the form of 50 questions which are an integration of multiple-choice questions, reasoned multiple-choice questions, and essays. This research resulted in a product called OG with random model with several features, including profiles, gamification, forums, achievement pages, projects and leaderboard. The result of preliminary field testing of using the OG with random model shows that the PPT’ concept mastery has increased from series 1 to the next following series.
Rifati Dina Handayani, Sri Handono Budi Prastowo, Trapsilo Prihandono, Pramudya Dwi Aristya Putra, Rayendra Wahyu Bachtiar, Lailatul Nuraini, Bambang Supriadi, Maryani Maryani, Singgih Bektiarso, Albertus Djoko Lesmono, et al.
Momentum: Physics Education Journal pp 21-28; doi:10.21067/mpej.v5i1.5156

Abstract:
This study aims at investigating the Physics students' thought patterns concern-ing the greenhouse effect. Descriptive analysis was used, including the set of qualitative data. These data were then interpreted for their idea and content inductively to recognize students' thoughts and models concerning the greenhouse effect. The result confirmed three patterns of the students' thoughts concerning the greenhouse effect (patterns A, B, and C). The model covered different concepts, mechanisms, and processes of the greenhouse effect. The students' knowledge from science teacher explanations and books is not the only learning source concerning the educational environment. The issue and broadcast media frequently carry out confusing the concepts. This research is expected to provide physics teachers critical information to develop appropriate teaching methods and strategies concerning these topics.
Sujito Sujito, Liliasari Liliasari, Andi Suhandi, Edy Soewono
Momentum: Physics Education Journal pp 73-84; doi:10.21067/mpej.v5i1.5184

Abstract:
The essence of mathematics is a thought process in constructing, applying abstract ideas, and their logical interrelationships. This process is essential in solving quantitative and qualitative physics problems, where abstract ideas are required to represent physical phenomena. This study aims to give detail description of the process of mathematical methods for physics lectures. Improvement in pre-service physics teachers' critical thinking is designed to strengthen their critical thinking and problem-solving skills. The methodology of research is qualitative descriptive. The research subjects were 97 pre-service physics teachers who had followed the mathematical methods for physics courses and teaching lecturers. Data collection consisted of questionnaires, and interviews. Observations are needed for describing the implementation of mathematical methods for physics courses, document analysis, and data collection, including lesson plan and assessment. The results showed that mathematical methods for physics courses need improvement in the learning process. It is concluded that lecture activities integrating computers into physics and mathematics are necessary to be implemented. It is expected that the program will improve students' ability in problem-solving, critical thinking skills, communication, digital era literacy, creative and innovative creations, and group work. Specifically, implementation of the program in the ordinary differential equations course can provide learning experiences to students regarding the process of reasoning in physics using mathematical principles.
Zuffa Anisa, Anggun Apprianda, Herta Novianto, Indriyani Rachman
Momentum: Physics Education Journal pp 53-64; doi:10.21067/mpej.v5i1.4876

Abstract:
Nowadays, direct media use in learning energy is rarely found. Therefore, the authors intended to design a mini micro-hydro power plant (MHPP) in order to give direct experiences to students. This study generally aims to develop a mini MHPP consisting of equipment design, component selection, and the MHPP assembly. A test on discharge, heights, and produced power is then conducted. The data acquired are then analyzed in terms of either Pteotirik or Preal power using a predetermined equation. An analysis to the factors influencing the P values is then carried out. The power input of resulted from the water discharge management is 35.64 mW, while that of the power output is 9,61 mW. The efficiency of the MHPP set is by 26.96% which is considered quite low due to such factors as turbine blades, penstock pipes, generators, and the shift from water potential energy to other types of energies which is inevitable. It is expected that the developed mini MHPP is applicable as practicum learning media giving a lot of such learning experiences to students as to identify how hydroelectric power plant is, how the water energy shifts into electric energy, how high the electricity produced is, and to analyze factors influencing how high and low the electricity produced by a power plant.
Mustafa Erol, Ildahan Özdeyiş Çolak
Momentum: Physics Education Journal pp 1-9; doi:10.21067/mpej.v5i1.4576

Abstract:
This work offers an alternative teaching proposal for the instruction of challenging concepts of electric field distribution and specific conductivity in a non-uniform electric field. Specifically, electric field lines are initially plotted and later on the relation between the electric potential difference and electric field strength is validated. Additionally, on a selected electric field line, electric field strength versus path length and also conductivity versus path length are plotted to comprehend and teach exceedingly difficult concepts of uniform and non-uniform electric fields. In order to accomplish those tasks, a basic conducting sheet, that is simply a wet cardboard, is designed as a part of the apparatus together with a dc power supply, a multi meter and connecting cables. The established method is interesting in the sense that designed the conducting wet cardboard is novel, very practical, beneficial and minimal costing, hence the approach offers physics educators fresh teaching routes and opportunities to clarify the puzzling concepts of electrical field and conductivity.
Nourma Oktaviarini
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 72-79; doi:10.21067/jbpd.v5i1.4668

Abstract:
The purpose of this research is to describe the application of the talking stick learning model and the improvement of writing skills. The type of research used is Classroom Action Research (PTK). The research subjects were fourth grade students of SDN Tegalasri 4, Wlingi District, Blitar Regency. The results of the research cycle I meeting 1 an average of 66 with a percentage of 45% completeness of the 29 students, meeting 2 an average of 67 with a percentage of 52% completeness. Cycle II meeting 1 total 2218 average 76 69%, Meeting 2 average 82 with percentage completeness 83%. The conclusion is that the talking stick learning model is able to improve the writing skills of a hero character description while also motivating students to learn to write and can stimulate students' creativity in expressing ideas.
Rinita Rosalinda Dewi, Mufid Hidayat, Cik Suabuana
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 9-17; doi:10.21067/jbpd.v5i1.4495

Abstract:
Value education is a conscious and planned effort to help students recognize the values that must be used as a guide in behaving and behaving in everyday life. The purpose of this research was to determine the value education strategy as forming the personality of students in schools, especially at the elementary school level. SDN Nagreg 04 is one of the elementary schools that instill value education as a way of shaping the personality of students so that they become personal benefits for others. This research uses descriptive qualitative methods and uses data collection techniques through observation, interviews, and documentation studies. Based on research results show that the value education strategy as forming the personality of students in schools can be started from the curriculum and tools such as syllabus and lesson plans, plan various programs that can support the process of value education to students, integrated with teaching and learning activities, and through collaboration between schools, parents, and society.
Yusuf Darmawan, Gamaliel Septian Airlanda
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 42-52; doi:10.21067/jbpd.v5i1.5386

Abstract:
The learning model is a design that is used as a class design. Learning outcomes are changes in behavior obtained after carrying out activities in the learning process of the PBL learning model, learning can develop critical thinking skills for students. In the effectiveness of the PBL learning model, there has not been a comprehensive study of the effectiveness of learning model. The goal is to understand how much influence cognitive learning outcomes and Problem Based Learning learning models have on the learning outcomes of elementary school students. The results of the effect size test using the T-test are seen from the Paired Sample Test listed in the mean column of 49.27 and the standard deviation of 26.09 has a sig value of 0.000. The effect size obtained is 0.37 and seen from cohen's table that PBL learning has a moderate effect on cognitive learning outcomes in elementary schools.
Kunti Dian Ayu Afiani, Meirza Nanda Faradita
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 31-41; doi:10.21067/jbpd.v5i1.5368

Abstract:
This research is a research and development that aims to produce a valid and effective MEB (Monopoly Education Book) media in fostering a nationalist sense of the Indonesian nation in learning mathematics. The research subjects were fourth grade students of SDN Wonokromo 1 Surabaya. The development of this media in its stages is limited to the mass production stage. Where the validity has been validated against three validators. The results of the research from the three validation results that have been given can be average and it is concluded that the MEB (Monopoly Education Book) media that has been developed gets a score of 86% where the score is included in the "Very Good" criteria. And the MEB (Monopoly Education Book) media is effective as evidenced by the completeness of the classical learning outcomes of students reaching 76%. Thus the learning media MEB (Monopoly Education Book) can be said to be valid and effective.
Alfiyatul Maghfiroh Lil Ummah, Septi Budi Sartika
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 18-24; doi:10.21067/jbpd.v5i1.4896

Abstract:
The research aims to describe the role of teachers and constraints in learning activities from home during the covid-19 pandemic at SD Islam Sari Bumi Sidoarjo. The focus of teacher role research includes pedagogical competencies, namely the ability of teachers to manage classes with 3 indicators namely planning, implementation, and assessment of learning. The research method uses a qualitative approach to phenomenological types. Research instruments use questionnaires, interviews, and documentation. Data analysis techniques using the Miles and Huberman models include data reduction, data display, verification and conclusions. The results showed that the role of teachers in learning activities from home during the covid-19 pandemic at SD Islam Sari Bumi Sidoarjo on planning indicators, and learning assessments have been achieved. As for the obstacles faced by teachers in learning activities from home during the covid-19 pandemic at SD Islam Sari Bumi Sidoarjo is a network / signal that is not good and parents who pay less attention to the child's duties because they are busy working. Further research is expected to uncover the facts through different sources, because the learning activities are done from home then the checking of the validity of the role of the teacher can be done to the student or the parents, thus the analysis and conclusion will be in-depth.
Theo Hendratta Putra, Mawardi Mawardi
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 53-61; doi:10.21067/jbpd.v5i1.5387

Abstract:
The demands of 21st-century learning emphasize primary school teachers and students to have adequate skills, creativity, innovation following global dynamics. To meet the demands of 21st-century learning, the purpose of this study is to develop learning media for the game "Geomat's Adventure" to improve learning outcomes for grade 5 elementary school students. This study uses the Research and Development (R&D) type of research. The results of the material validation obtained a score of 66%, including in the interval 61-80% with the high category. Validation of the learning design obtains a score of 80% in the 61-80% interval getting the high category. Media validation obtained a score of 94.2%, including in the 81-100% interval, the category was very high. The findings of the validation results from material experts and learning media become a reference that media products so that in making Geomat's Adventure it is feasible to be used.
Lili Kasmini, Ilfiana Munthe
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 62-71; doi:10.21067/jbpd.v5i1.5384

Abstract:
Science is learning that is very closely related to human life, many natural instruments are directly involved in teaching and learning processes. One of the objectives of this study is to see the effect of the Discovey Learning model on student learning outcomes, the Discovery Learning learning model is a learning process that can involve mentally and physically students, so that the learning obtained can last a long time in the memory of students. This research was conducted at SD N 55 Banda Aceh, after observing the learning process of students showing less than optimal results. It can be seen from the learning outcomes before the application of the Discovery Learning model the average learning outcomes are 37 while the average obtained after the application of the Discovey Learning Model is 73. In addition, based on the results of the calculation of the hypothesis that have been determined by the hypothesis acceptance rules, accept Ha If tcount> ttable, the results obtained are degrees of freedom (dk = n-1 = 34-1 = 33) and the significant value is α = 0.05, for this calculation the t-table is 2.19. From the above calculations using the t-test shows that tcount> ttable (2.19> 1.697). The results of the analysis of the average N-gain obtained reached 50 which was categorized as moderate.
Abdul Sholeh
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 80-89; doi:10.21067/jbpd.v5i1.5155

Abstract:
Prevention of the Covid 19 virus is carried out by various parties, including the government stipulating the implementation of education policies in the emergency period of the spread of the Covid 19 virus with steps in the form of learning to be carried out at home using the online method. The implementation of online learning has strengths, challenges and problems/ obstacles. for students, teachers, and parents of students. This study aims to describe the implementation of the home visit approach as an effort to overcome the problems of online learning for elementary school students during the Covid 19 Pandemic. The research method used is qualitative through surveys, observations, interviews via video calls and literature. The application of the home visit approach is carried out through the planning, implementation and evaluation stages with the results of the research, namely that there is intensive communication and cooperation between teachers, students and parents, students are more guided and assisted in learning so that they can overcome learning difficulties. As for the benefits of the research results, namely solving problems of online learning for students, teachers and parents and forging intensive relationships to make learning programs successful in schools.
Nesi Anti Andini, Khusnatul Amaliah, Ariyansyah
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 25-30; doi:10.21067/jbpd.v5i1.4979

Abstract:
Utilization of media learning based on ICT, especially in the eyes of subjects IPA at the level of elementary school can optimize the process of learning the teaching that takes place. This is very relevant when using learning media to convey information. One of the media that can support is Vectorian Giotto. Research objectives This is to explain the effect of using vectoriangiotto based learning media on the motivation and learning outcomes SDIT students in East OKUT. This research is quantitative with a quasi- experimental type. Population and samples were used in the study amounted to 136 students. Data collection techniques: observation, tests, and questionnaires. Data analysis techniques, descriptive statistical techniques and inferential statistical techniques. Descriptive analysis results; The mean scores of motivationand learning outcomes for grade IV were 79.26 and 93.33. results of statistical inferential by using test wilcoxion obtained value Asymp . Sig. (2-tailed) for 0000 is smaller than 0.05, means that there is the influence of the media learning based vectoriangiotto with the results of learning. To see the motivation of students to use the medium of learning obtained a value of 0.000 is smaller than 0.05, which means that there is the influence of the media learning based vectoriangiotto with the motivation to learn.
Panut Setiono, Sri Dadi, Nani Yuliantini
Jurnal Bidang Pendidikan Dasar, Volume 5, pp 1-8; doi:10.21067/jbpd.v5i1.4474

Abstract:
Curiosity is a character that must be mastered by students to be able to learn independently. The purpose of this study was to determine the increase in the attitude of curiosity in grade 7A students. The research method used in this research is the Classroom Action Research model of Kemmis, Taggart & Nixon with the stages of planning, implementing, observing, and reflecting activities. The data collection instruments used in this study were the observation sheet of learning implementation and a curiosity attitude questionnaire. From the results of observations of the implementation of learning, there was an increase in the implementation of the PjBL learning model from cycle I and cycle II with a percentage score of 70.0 and 84.17. While the results of the questionnaire attitude of curiosity showed an increase in very high criteria with a score of 9.38% in the first cycle, an increase of 15.63% in the second cycle. So that it can be concluded that the PjBL model can increase the curiosity of students.
Kenny Kenny
Management and Business Review, Volume 4, pp 75-87; doi:10.21067/mbr.v4i2.5170

Abstract:
The purpose of this study is to analyze the effects of information overload on fatigue and disorientation with cognition as the mediator. The object of the study is Kwib, which is a company that engages in video making and animation. This study was conducted at people who use social media, specifically the ones who use social media with the feature of watching video content. In total 68 respondents have participated in this study. The results of this study show that while cognition is an effective mediator of fatigue, information overload does not have any effect on fatigue. However, another result of this study has also shown that when fatigue does occur for the respondent, it will lead to disorientation
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