International research journal of management, IT and social sciences
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Identification of the best practical education evaluation management based on virtual applications in the digital era
This article identifies practical education evaluation governance by utilizing virtual applications when education is run in the digital era. The authors observed the learning phenomenon during the pandemic that, along with the government's policy of closing schools and reopening online classes, learning and evaluation also took place remotely. To discuss the results of practical investigations of educational evaluation governance by relying on virtual applications, we have obtained various supporting information that we found electronically on many educational evaluation literature sources relying on virtual applications from various publication sources in the form of books, magazines, newspapers and also scientific publications, namely the results of studies field recently. Based on the results of identification and discussion, we can summarize that evaluation is divided into formative and summative. We have found practical things in online learning evaluations, including online drag and drop activities, dialogue simulations, and online surveys. We hope that the results of this evaluation can add to the scientific treasures and efficient evaluations during the online learning period
Designing skills for life skills education plan of pedagogical students in Vietnam
How to organize educational activities in general and life skills education in particular at all levels to achieve the desired effect is a matter of concern to the Ministry of Education and Training of Vietnam along with schools, especially after the Ministry of Education promulgates the 2018 general education program, life skills education had become an even more important role in the good implementation of educational goals for students at all levels. The 2018 general education program is gradually being implemented according to the approved roadmap in the coming years in Vietnam, which has been placing high demands on the educational capacity of high school teachers. However, at present, whether high school teachers are able to meet the requirements of educational capacity in general and the capacity to teach life skills for students in particular is a question that is being asked by all levels of management. 
Relationship of financial literacy and financial performance to business sustainability: Study on MSMEs in Denpasar city
This research is associative quantitative research conducted in Denpasar City. Data consisted of 101 samples, collected by distributing questionnaires. The analysis technique was Structural Equation Model (SEM) by using SmartPLS software. The result showed that financial literacy had a positive and significant effect on the financial performance of MSMEs, financial literacy had a positive and significant effect on the sustainability of MSMEs in Denpasar City, and MSMEs financial performance had a positive and significant effect on the sustainability of MSMEs in Denpasar. This research is expected to be empirical evidence for future research and be able to develop financial management science related to Theory of Planned Behavior, especially financial literacy. The result of the study expressed that financial literacy has an important role for every individual and MSMEs’s subject in order to provide an understanding of finance and in order to improve financial performance to remain stable and have a business sustainability
Cognitive development in school performance in high school students
The objective of this research is to determine the cognitive development in the school performance of the students of the upper basic of the fiscal educational institution "Santa Rita", of the Chone canton in the period 2021-2022. The applied methodology had an exploratory and descriptive quantitative-qualitative approach, taking the position of several authors and the opinion of directors and teachers of higher basic education; since they are the ones who guided the teaching-learning process of the students under their charge through various disciplines. When investigating teachers based on the survey carried out, it is evident that most of the respondents have followed the regulations and guidelines issued by the Ministry of Education through the districts with teaching through interdisciplinary projects and the implementation of a curriculum prioritized by the crisis experienced in the pandemic by Covid 19. The result was that teachers assumed the responsibility of bringing knowledge, but also becoming aware of the circumstances and motivation was permanently delivered so that students will take the right direction, being mostly the architects of their learning such as self-discipline, responsibility, and care. 
Company performance analysis and tax aggressiveness
This study aims to determine the effect of return on assets, firm size, leverage and intensity of fixed assets, both partially and simultaneously on tax aggressiveness in LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is panel data regression analysis. The sample selection technique used was purposive sampling and obtained 35 LQ 45 companies with a research period of four years, 2015-2018, so that 140 units of observation were obtained. The results showed that the variable return on assets and the variable intensity of fixed assets partially had a significant effect on tax aggressiveness. Meanwhile, company size and leverage partially have no effect on tax aggressiveness
Parental control in school performance in high school students
The purpose of this study is related to the incidence of parental control on the school performance of the middle school students of the Eugenio Espejo Educational Unit #29 of the Tosagua Canton, where there are situations of negative behavior in the students due to the lack of emotional relationships of their parents who in many cases overprotect their children, adopting unusual values and practices, that lead them to have a low performance reflected in their learning results. The objective of the research is to investigate how Parental control affects the school performance of the students of the Eugenio Espejo Educational Unit #29 of the Tosagua Canton in the period 2021-2022. A qualitative analysis was used as a methodology, based on a field and bibliographic study, in addition to the inductive-deductive, analytical-synthetic, and statistical method, the data collection tools were based on parent surveys, interviews with teachers and student observation sheet, with a sample of 107 students, 100 parents and 3 teachers. It was obtained as a result that the parental control of the parents towards the children is fundamental for their education and the formation of values
A Health Level and Risk Rating Monitoring System of Village Credit Institutions
As a financial institution that is very vulnerable to negative issues, Bali Governor Regulation No 44/2017, which regulates the management of an LPD (Village Credit Institution) directs that LPDs be managed carefully. Performance indicators that must be considered are the level of health and risk rating of the LPD, which are determined by a number of factors/components related to the financial condition and procedures for managing the LPD. The procedure for determining it is clear, but requires careful calculations and seems difficult for those who do not understand it. Knowledge of the level of health and risk rating will make it easier to find alternative solutions when the LPD has problems. Building a health level and risk rating monitoring system is a solution. The system is built using the Waterfall method with an object-oriented system approach. This system will greatly assist the manager and the supervisory team to maintain good LPD performance, and can quickly anticipate situations that cause the LPD's performance to decline, which is shown from the factors/components of the health level monitoring results and risk ratings by this system
Patron-clients in rice production process: Case study of rice mill entrepreneurs with rice farmers in North Mopuya II Village, North Dumoga District, Bolaang Mongondow Regency, North Sulawesi Province
The presence of rice milling entrepreneurs in the lowland rice production process has a strong influence so that rice farmers depend on entrepreneurs and it is difficult to get out of the patron-client relationship that has been built by the two. Entrepreneurs are present as "saviors" of the farmers in the context of socio-economic problems where farmers lack capital in the process of producing lowland rice and to meet urgent daily needs. The purpose of this study is to describe the patron-client relationship that occurs in the production process of lowland rice farming using descriptive qualitative research methods. As a research strategy, a case study was used on rice milling entrepreneurs and lowland rice farmers in Mopuya Utara II Village, Dumoga Utara District, Bolaang Mongondow Regency, North Sulawesi Province. The results of this study indicated that the dependence of farmers on rice mill entrepreneurs was built through a long friendship process and a sense of reluctance in which the entrepreneurs were considered "saviors" because they provided social security to farmers even though in reality entrepreneurs got bigger profits. 
Impact of US dollar exchange rate and inflation on profitability
This study aims to examine the significance of the effect of the dollar exchange rate and inflation on the profitability of PT. Pupuk Sriwidjaja Palembang. Profitability in this study is measured by return on assets (ROA) with the research period from 2014-2020. The data analysis technique for testing the hypothesis in this study used multiple linear regression. The study results concluded that the dollar exchange rate and inflation had a significant positive effect on the profitability (ROA) of PT. Pupuk Sriwidjaja Palembang during 2014-2020
Correlation between farmers' income and social changes case study in Kawangkoan District and Tareran District, Minahasa Regency, North Sulawesi Province, Indonesia
This research is about how the occurrence of social changes in society in relation to farmers' income, so the problem was to find out the extent to which farmers' income related to social change. The aim was to analyze the relationship between farmers’ income and social changes that occurred in two sub-districts, namely Kawangkoan and Tareran. The population in this study was taken from farmer families who got their income from agricultural products amounting to 626 households and then determined the samples from 125 families. By using the quantitative analysis technique of product-moment correlation, the results showed the magnitude of the correlation coefficient which was developed into a coefficient of determination than the interpretation of r2 = 0.9216 or 92.16% explained that an increase in the income of 1 unit would be followed by an increase in social change of 0.9216. In other words, the increase in farmers’ income by 1% would increase the social change by 92.16%. From the results above, it is clear that it supports the formulation of the hypothesis that there is a positive relationship between farmers’ income with social changes in the community