bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Tingkat Pendidikan Orang Tua Terhadap Prestasi Belajar Siswa di SD Islam AL Falah Bukittinggi
Authors: Mai Sri Lena  , Sartono Sartono  , Nia Indah Susanti  , Devi Elia
Published: July 2024

The first education children get comes from their closest environment, namely the family environment, especially parents. Parental education is considered to have an influence on student learning achievement. The purpose of this study was to determine whether the level of parental education has an influence on student learning achievement at SD Islam AL Falah Bukittinggi. The method used in this research is quantitative method with simple linear regression statistical technique, with a significance level value of 5% or 0.05%. This research data was obtained by distributing questionnaires to parents to see the level of parental education and giving knowledge tests to students to measure the level of student achievement. The sample of this study were 23 students of class II of Al Falah Islamic Elementary School Bukittinggi. The results showed that grade II students of SD Islam AL Falah Bukittinggi who have high learning achievement do not always come from children who have parents with high educational backgrounds.
PENGIMPLEMENTASIAN PROGRAM LITERASI SEKOLAH DASAR DI SDN 011 DESA BARU, SD IT AZ-ZUHRA PEKANBARU, SDN 037 KARYA INDAH, DAN SD 024 TARAI BANGUN
Authors: Patmawati Patmawati  , Ririza Maulina  , Riska Aktaviana  , Sandika Wena  , Febrina Dafit
Published: July 2024

Penelitian ini bertujuan untuk mengevaluasi efektivitas program literasi yang dilakukan di empat sekolah dasar di Riau. Melalui pendekatan kualitatif, data dikumpulkan melalui observasi kelas, wawancara dengan guru dan siswa, serta analisis dokumen terkait program literasi. Hasil penelitian menunjukkan bahwa program literasi di keempat sekolah tersebut memberikan dampak positif pada perkembangan literasi siswa. Guru-guru terlibat aktif dalam mengembangkan keterampilan membaca, menulis, dan berbicara siswa. Mereka menggunakan metode pengajaran yang beragam, termasuk pembacaan bersama, diskusi kelompok, dan proyek kolaboratif untuk meningkatkan keterampilan literasi siswa. Dalam hal literasi digital, sekolah-sekolah memanfaatkan teknologi dengan bijak sebagai alat pembelajaran. Siswa diberi kesempatan untuk menggunakan perangkat digital dan akses ke sumber daya online yang relevan untuk memperluas pengetahuan dan pemahaman mereka.Dalam rangkaian kegiatan literasi yang dilakukan, siswa juga mengembangkan keterampilan berpikir kritis, kreativitas, dan kepercayaan diri. Mereka diajak untuk berpikir secara mendalam tentang isi bacaan, mengajukan pertanyaan, mengemukakan pendapat, dan menghasilkan karya-karya kreatif.Kesimpulannya, program literasi di keempat SD yang diteliti berhasil memberikan manfaat kepada siswa dalam berbagai aspek literasi, seperti literasi baca-tulis, numerasi, sains, digital, budaya-kewargaan dan finansial. Kegiatan-kegiatan yang dilakukan oleh sekolah membantu meningkatkan keterampilan dan pemahaman siswa dalam bidang-bidang tersebut. Kolaborasi antara guru, siswa, orang tua, dan pihak terkait lainnya merupakan faktor penting dalam keberhasilan program literasi.
Upaya Meningkatkan Motivasi Belajar dan Hasil Belajar Kognitif Melalui Model Problem Based Learning dan Bahan Ajar Berbasis CTL siswa kelas X SMA Negeri 8 Mandau
Authors: Maifitri Maifitri
Published: July 2024

The need for learning focuses on maximizing students' potential in facing today's global challenges. For this reason, a learning model that is in accordance with the demands is needed, one of which is to use the Problem Based Learning model and CTL-based teaching materials. The purpose of this study is to determine the increase in learning motivation and cognitive learning outcomes of students. This research is classroom action research. The subjects of this study were class X.1 students with a total of 36 students. While the object of this study is the motivation and cognitive learning outcomes of students after participating in learning by applying PBL learning models and CTL-based teaching materials. This type of research is Classroom Action Research (PTK) with a qualitative approach to students. The results showed that student motivation in Cycle 2 increased compared to Cycle 1, which was shown by the average value of Cycle 2 of 88.19% (very good), higher than Cycle 1 only reaching 77.07% (good). Likewise, the cognitive results of cycle 2 students also increased by 91.66% and cycle 1 by 83.33%.
Analisis Penerapan Nilai – Nilai Profil Pelajar Pancasila Dalam Pembelajaran PPKN Melalui Pengenalan Kearifan Lokal
Authors: Andriyani Yunita , Yayang Furi Furnamasari  , Umar Umar
Published: July 2024

This research was conducted to address the negative impact of globalization that can diminish a sense of patriotism and to improve the quality of Pancasila and Citizenship Education (PPKN) in SDN Pengadilan 2 Bogor by integrating local wisdom. The research aimed to understand how the introduction of local wisdom in PPKN teaching could shape the values of Pancasila in student profiles and help students grow into intelligent and character-driven generations. The research method employed was qualitative with descriptive analysis. Data were collected through interviews, questionnaires, literature review, and documentation. The results revealed six Pancasila student profile values in the implementation of local wisdom introduction at SDN Pengadilan 2 Bogor. Out of the 40 participating students, 3 students (8%) fell into the "below average" category, 13 students (33%) were rated as "satisfactory," and 24 students (60%) were deemed "good" in applying these values. The research demonstrates that Pancasila values have been continuously integrated into students' daily lives, forming strong characters and producing morally upright, critical-thinking, and socially adept generations. Challenges in implementing Pancasila student profiles involve both student and teacher factors. Alternative solutions include contingency planning, classroom preparation, pre-activity training, student motivation, and appropriate instructional media usage.
Pemanfaatan Fitur Kolaboratif Google Docs dalam Diskusi Pembelajaran Pendidikan Agama Islam
Authors: Salsabila Unik Hanifah , Lailatul Chairani , Aziza Miftah , Nur Ririn , Zakaria Hazam
Published: July 2024

Perkembangan teknologi di era digital yang semakin pesat mengakibatkan perubahan gaya belajar dari yang dulunya tradisional menjadi gaya belajar modern. Penggunaan aplikasi Google Docs bisa dimanfaatkan sebagai media pembelajaran kolaboratif oleh pendidik semua mata pelajaran baik itu umum maupun agama. Memanfaatkan Google Docs sebagai media pembelajaran merupakan langkah tepat yang diambil, sebab aplikasi Google Docs bisa diakses kapan dan di mana saja, sehingga mempermudah koordinasi dan kolaborasi dalam pembuatan tugas kelompok. Penelitian ini bertujuan untuk menemukan atau memaparkan manfaat aplikasi Google Docs sebagai media pembelajaran Pendidikan Agama Islam yang kolaboratif. Metode yang digunakan dalam penelitian ini yaitu metode kualitatif dengan pendekatan deskripsi, teknik pengumpulan data yang digunakan yaitu studi pustaka dengan mengumpulkan beberapa jurnal, arikel, dan buku yang relevan dengan Pemanfaatan Google Docs dalam Diskusi Kolaboratif Pembelajaran Pendidikan Agama Islam. Analisis menggunakan literatur kepustakaan yang dijelaskan dalam teks naratif dan hasil pengamatan dari penelitian sebelumnya. Hasil kajian menunjukkan bahwa pembaca dapat mengetahui cara memanfaatkan fitur kolaboratif Google Docs, kelebihan dan kekurangan Google Docs sebagai salah satu media pembelajaran, dan mengetahui bahwa aplikasi Google Docs dapat memaksimalkan diskusi kolaboratif dalam pembelajaran Pendidikan Agama Islam. Berdasarkan hasil tinjauan, dapat disimpulkan bahwa Google Docs cocok digunakan sebagai media untuk berdiskusi kolaboratif pada pembelajaran Pendidikan Agama Islam secara daring.
Penerapan Model Discovery Learning untuk Meningkatkan Hasil Belajar pada Materi Pengertian Pendapatan Nasional pada Peserta Didik Kelas XII IIS SMA Negeri 1 Parmonangan
Authors: Manatap Marasi H Sihombing
Published: July 2024

This Classroom Action Research was conducted with the aim of knowing the improvement of learning outcomes on the material of Understanding National Income in class XI.IIS SMA Negeri 1 Parmonangan students through the application of the discovery learning learning model.` The research method used in this research is class action research with stages starting from planning learning, implementing, observing and reflecting, which is carried out from cycle I to cycle II and so on until recommendations are obtained, student learning outcomes and classical absorption of students in the last learning cycle are complete. The research subjects in this study were students of class XI.IIS SMA Negeri 1 Parmonangan in the 2022/2023 academic year. The number of students of class XI.IIS SMA Negeri 1 Parmonangan studied was 16 people. The results showed that the activities of students in carrying out the stages of the discovery learning model in economic subjects (Penegrtian and Benefits of National Income) had increased, starting from cycle I to cycle II, namely almost all types of activities were above 70%. The learning outcomes of students have increased while using the discovery learning model. The increase in learning outcomes was seen in the number of participants who reached the KKM increased and increased by 31.25%. The average value of learning outcomes in cycle I was 56.25% and in cycle II the average learning outcomes increased to 87.50%. Then the responses and attitudes of students towards the discovery learning model applied were very positive.
Pengaruh Model Storytelling terhadap Kemampuan Menyimak Cerita Bergambar pada Siswa Kelas V MIS Insan Ikhlas Islamic School Medan
Authors: Rahma Dita  , Sapri Sapri  , Lailatun Nur Kamalia Siregar
Published: July 2024

This research is motivated by low learning outcomes and teachers have not used appropriate models in the learning process. The aim of this research is to find out the influence of the Storytelling learning model on the ability to listen to illustrated stories in Class V at MIS Insan Ikhlas Islamic School. The population in this study was 65 students. With a sample of class V A as the experimental class totaling 34 students and class V B as the control class totaling 31 students. Sampling used total sampling. To analyze the data, the Independent sample t-test was used using SPSS version 20. The results obtained after using the Storytelling learning model, namely the experimental class, obtained an average score of 84.4. Students' Listening Ability is assessed in the very Good category. There is an influence of the Storytelling learning model on the ability to listen to picture stories in Class V with the results of the calculated t test showing that at a significant level of 5%, the calculated value shows a tcount value of 4,646. Meanwhile for ttable at N = 65, namely 1.668. So tcount 4,646 > ttable 1,668.
Penerapan Media Wordwall Kuis Wordsearch untuk Meningkatkan Minat Belajar dan Keaktifan Siswa pada Materi Sistem Tata Surya Siswa Kelas VI
Authors: Putri Fajri Ma’wa  , Panca Dewi Purwati
Published: July 2024

This study was motivated by the use of learning video-based media which turned out to be insufficient to increase student interest and activeness in learning Solar System material in grade VI. The purpose of this study was to determine how the application of Wordwall quiz wordsearch media in increasing student interest and activeness in Solar System material in grade VI. The research method used a descriptive qualitative approach with data collection techniques using observation, interviews, documentation, and questionnaires. The results of this study indicate an increase in student interest in learning and activeness as evidenced by the number of students who meet the learning interest indicators more than those who do not show interest in learning, namely many students show interest, a feeling of pleasure by answering that learning is unique and exciting, and their direct involvement with active in the application of Wordwall quiz wordsearch media in Solar System Material. In conclusion, students' learning interest and activeness can emerge and increase by practicing learning with Wordwall quiz wordsearch media that is interesting, exciting, and unique according to the indicators of learning interest and student activeness.
Implementasi Pendidikan Inklusif Sebagai Perubahan Paradigma Pendidikan di Indonesia
Authors: Winda Fionita  , Ely Nurjannah
Published: July 2024

The aim of this research is to provide information about how the implementation of inclusive education as a change in the educational paradigm in Indonesia can be carried out. The method used in this research uses a qualitative method with a literature study approach. Library studies can be defined as a series of activities related to collecting library data, reading and taking notes, and processing research materials. Based on the results of the literature study, the implementation of inclusive education in Indonesia is an important paradigm shift in the education system. This aims to ensure that every individual, including those with special needs, has full access to quality education. There are several steps that can be taken in implementing inclusive education as a change in the educational paradigm in Indonesia, namely, policies and regulations; training and education for educators; inclusive curriculum development; inclusive physical facilities; community education; collaboration between institutions; as well as evaluation and monitoring. So in essence inclusive education is very important to create equality, participation and respect for diversity in the classroom. Even though its implementation is still faced with various challenges and obstacles, the efforts of the government and related stakeholders have produced policies, programs and best practice models in inclusive education. Thus, it is important for the government, educational institutions, teachers and society as a whole to continue to work together and commit to encouraging the implementation of better inclusive education.
Penerapan Staffing untuk Meningkatkan Produktivitas Lembaga Pendidikan
Authors: Hesti Kusumaningrum  , Faisal Ramadhito Alvinas  , Mohamad Ilham Habibi  , Muhammad Fikri Zhillalurahman
Published: July 2024

Proper staffing in educational institutions is a key factor in improving organizational productivity and efficiency. Employees' knowledge, skills and attitudes are key considerations in the staffing process. This article discusses the application of staffing to improve the performance of educational institutions, focusing on employee recruitment, training and development. The purpose of this study is to explore the importance of an effective recruitment approach, careful selection of human resources and targeted training in improving the quality of human resources. The results showed that proper staffing has a positive impact on organizational productivity and performance. In conclusion, good staffing requires careful planning, clear identification of needs, and ongoing support to ensure the long-term success of educational institutions.
Implementasi Penggunaan Media Ajar Berbasis Mixed-Media Pada Mata Pelajaran Geografi Di Kelas XI-H MAN 2 Blitar
Authors: Firnanda Riva Teresya  , Yudi Krisno Wicaksono
Published: July 2024

Learning media is a medium used to convey information in the learning process in the educational sphere, so that effective communication between teachers and students will be formed.. The learning media used by teachers in Geography subjects is mixed-media based in the form of PowerPoint and YouTube. The research was carried out at MAN 2 Blitar school because it is the only superior madrasa in Wlingi district.. The problems that researchers found were based on pre-research results, students' lack of understanding of the material presented and lack of learning outcomes. There are several problem formulations based on the results of researcher observations, namely: 1) How is the use of mixed-media based teaching media in Geography subjects in class XI-H MAN 2 Blitar?, 2) What are the obstacles and challenges in using mixed-media based teaching media in Geography subject in class XI-H MAN 2 Blitar?, 3) What is the impact of using mixed-media based teaching media on Geography subjects in class This research uses qualitative research with a descriptive approach. Data collection techniques use interviews, observation and documentation. The results obtained by researchers are that mixed media is often used to support success in the learning process, so teachers must increase creativity to apply interesting learning media. Sometimes the internet connection network becomes an obstacle to the learning process. Even though mixed media is often used, there are still students who show boredom in learning.
Evaluasi Komprehensif Teks Akademik Buku Ajar Bahasa Indonesia untuk Perguruan Tinggi Edisi Revisi 2024
Authors: Muhammad Surip  , Inka Fadila Damanik  , Iriani Zakiah  , Ruth Asri Febriani
Published: July 2024

The aim of this research is to describe rate scientific text academics in the text report results observation ( textbook Language Indonesia For college tall edition revised in 2024) is viewed based on simplicity structure and density information . This type of research is classified as research qualitative in descriptive form with techniques data collection uses technique documentation , engineering read , and note-taking techniques through sources written form text academic . As for sources the data obtained from Indonesian language textbook for College Edition Revised 2024. Presentation The results and data analysis in this research use approach linguistics systemic functional .Research result show that this textbook is successful serve various type text academic , incl text review , research and activity proposal text , text report research and activities, as well text article scientific , with a systematic structure and rich content . This book provides clear guide as well as relevant examples , helpful students understand, write , and analyze various type text academic . In conclusion , this textbook provides contribution significant to Indonesian language learning in college high and worthy made reference main . Suggestions are given For enhancement quality of material, improvement of text examples, use of interactive media , lecturer training , and collection feedback from users for repair sustainable.
Implementasi Nilai-Nilai Pancasila di Kalangan Generasi Milenial Melalui Media Sosial
Authors: Amanda Selviana  , Emilia Susanti  , Julia Elvina  , Iis Sholehah  , Layyana Syarifah Pane  , Putri Diana
Published: July 2024

The acceptance of Pancasila values by the millennial generation on social media has an impact on Indonesian national identity, as this essay explores. The millennial generation makes a substantial contribution to strengthening national identity through volunteering on social and environmental concerns, creating online communities, and using social media. The principles of Pancasila, which include justice, democracy, unity, divinity, and humanity, serve as the foundation for this approach. Social media can have bad effects like addiction and overconsumption, but it can also be a helpful tool for promoting causes like environmental sustainability and gender equality. Thus, the millennial generation should embrace Pancasila ideals on social media in order to raise awareness of the richness and diversity of Indonesian culture.
Hubungan Antara Motivasi Belajar dan Prestasi Akademik Dalam Mata Pelajaran IPA di Sekolah Dasar
Authors: Dhea Ramadhani  , Ari Suriani  , Sahrun Nisa
Published: July 2024

Learning motivation has a strong relationship with academic achievement in science subjects in elementary schools. Learning motivation refers to the drive that comes from within the students or from their surrounding environment that encourages them to learn. This study employs a literature review method to examine the relationship between learning motivation and students' academic achievement in science subjects in elementary schools. The results show that high learning motivation will encourage students to be more diligent, persistent, and enthusiastic in learning science. Active involvement in the learning process, ability to manage study time, and perseverance in completing science assignments will positively impact the attainment of optimal academic achievement in science subjects in elementary schools.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR PADA BEI TAHUN 2019-2021
Authors: Deva Abdillah Pyvidinika Racabadi  , Sunu Priyawan
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas, dan profitabilitas secara parsial dan simultan terhadap nilai perusahaan pada perusahaan food and beverage yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2019-2021. Jenis penelitian adalah penelitian deskriptif kuantitatif dengan jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dan sumber data berupa laporan keuangan perusahaan yang diterbitkan setiap tahun oleh masing-masing perusahaan. Teknik pengambilan sampel penelitian ini dilakukan melalui purposive sampling dengan kriteria yang sudah ditentukan. Teknik analisis data pada penelitian ini menggunakan uji asumsi klasik dan juga metode regresi linier berganda. Pada uji hipotesis menggunakan uji parsial (uji t), uji simultan (uji F), dan koefisien determinasi. Hasil dari penelitian ini menunjukan bahwa pengaruh rasio likuiditas, solvabilitas, dan profitabilitas terhadap nilai perusahaan pada industri food and beverage secara parsial maupun secara simultan berpengaruh tidak signifikan. Adapun nilai koefisien determinasi yang sisanya di pengaruh oleh variabel lain. Penelitian ini dibantu dengan menggunakan aplikasi Statistic for Social Science (SPSS) versi 25.0 untuk mengetahui tingkat signifikansi dari masing-masing uji hipotesis.
Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Beban Pajak Tangguhan, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Barang Dan Konsumsi Periode 2018-2020
Authors: Grace Magdalena Zai  , Emi Masyitah
Published: July 2024

Manajemen laba yaitu kebijakan yang di pilih oleh pihak manajemen untuk mempengaruhi laba dengan memperhatikan standar akuntansi untuk mencapai tujuan yang diharapkan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage terhadap manajemen laba. Penelitian menggunakan data sekunder yang berupa laporan keuangan tahunan, jurnal, dan buku terkait.  Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020 dengan populasi sebanyak 56 perusahaan dan sampel 23 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh signifikan terhadap manajemen laba. Sedangkan, perencanaan pajak, ukuran perusahaan, beban pajak tangguhan dan leverage secara parsial tidak berpengaruh signifikan terhadap manajemen laba. Secara simultan perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage berpengaruh signifikan terhadap maanjemen laba.
Analysis of the Factors Influencing the Disclosure Quality of Sustainability Reports in Companies in Indonesia
Authors: Ali Fifitri
Published: July 2024

Sustainability reports are useful for disclosing the company's performance on economic, environmental and social aspects, as well as the company's efforts to become a company that is accountable to all company stakeholders in general and also to society in a broad context. The report describes all business activities carried out for reporting responsibility to parties who need information as a form of transparency on activities carried out by the company. This study aims to find out the quality of disclosure of sustainability reports on companies in Indonesia and the effect of company size on the quality of disclosure of sustainability reports. This research uses companies listed on the Indonesia Stock Exchange in 2021. The samples to be taken are 38 companies that meet the predetermined criteria. To measure the level of quality of disclosure of sustainability reports, researchers use the disclosure index method, using a scale of 0 to 3 of the standard disclosures set by the Global Reporting Initiative (GRI). The results of the study show that the level of quality of sustainability report disclosure is at the lowest level of assessment with the Bronze predicate in the disclosure of sustainability reports
Villa Bukit Sekipan Tawangmangu Sebagai Daya Tarik Wisata Family Gathering
Authors: Emmelia Nadira Satiti
Published: July 2024

Latar belakang penelitian ini adalah keistimewaan wisata keluarga di kawasan bukit sekipan Tawangmangu. Bukit Sekipan sendiri terletak di dataran tinggi dengan udara yang dingin dan dalam satu kawasan dilengkapi dengan banyak tempat wisata antara lain taman balekambang, kebun petik stroberi, hutan , dan restoran. Dengan adanya Villa di daerah sekipan, maka menambah daya Tarik wisatawan untuk singgah di derah tersebut hal tersebut secara langsung membuat minat berkunjung di daerah bukit sekipan meningkat.
Menggunakan penelitian deskreptif kualitatif dengan  teknik pengumpulan data nya  mengunakan metode observasi, dokumentasi, dan wawancara. Adapun yang menjadi sampel dari penelitian ini adalah bagian pengembangan, staf pengelola Objek Wisata Villa, Pengunjung dan juga pemilik villa . setelah dilakukan penelitian di dapatkan hasil ditemukan yaitu yang berkaitan dengan pengelolaan fasilitas wisata villa antara lain :1) Menata fasilitas parkir, toilet, resto dan jalan, hanya pada saat wisatawan ramai datang ke objek wisata villa. 2) Cara pengelola villa berikut dengan fasilitasnya. 3) Memberikan kemudahan bagi wisatwan untuk mengakses atau melakukan booking jarak jauh. Dengan demikian maka diharapkan minat wisata gathering ini akan meningkat.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN ANALISA GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA
Authors: Shinta Eka Kartika  , Wahyu Puspitasari  , Merna Handayani
Published: July 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas, Likuiditas, dan Analisa Good Corporate Governance terhadap Kualitas Laba dari  perusahaan  manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021.
Populasi dalam penelitian ini menggunakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Metode analisis yang digunakan adalah analisis regresi berganda. Data sampel yang digunakan sebanyak 45 data dari 9 perusahaan selama 5 tahun, data tersebut diperoleh setelah dilakukan penyisihan kriteria purposive sampling. Jenis data yang dipergunakan adalah data sekunder dengan menggunakan metode pengumpulan data dokumentasi.
Hasil penelitian ini menunjukan secara simultan profitabilitas, likuiditas, komite audit, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen memiliki pengaruh signifikan terhadap kualitas laba. Secara parsial, profitabilitas berpengaruh negatif terhadap kualitas laba. Likuiditas, komite audit, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen tidak berpengaruh terhadap kualitas laba. Sedangkan dalam pengujian koefesien determinasi dari penelitian sebesar 0,263. Hal ini berarti 26,3% kualitas laba dapat dijelaskan oleh profitabilitas, likuiditas, komite audit, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen. Sedangkan sisanya yaitu 73,7% dipengaruhi oleh variabel lain.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN ANALISA GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
Authors: Shinta Eka Kartika  , Wahyu Puspitasari  , Dina Muslimatun Khoriah
Published: July 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas, Ukuran Perusahaan, dan Good Corporate Governance terhadap Penghindaran Pajak (Tax Avoidance) dari laporan keuangan perusahaan  dagang sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021.
Populasi dalam penelitian ini menggunakan perusahaan dagang sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Metode analisis yang digunakan adalah analisis regresi berganda. Data sampel yang digunakan sebanyak 33 data dari 7 perusahaan selama 5 tahun, data tersebut diperoleh setelah dilakukan penyisihan kriteria purposive sampling. Jenis data yang dipergunakan adalah data sekunder dengan menggunakan metode pengumpulan data dokumentasi.
Hasil penelitian ini menunjukan profitabilitas tidak berpengaruh terhadap Tax Avoidance. Begitupula ukuran perusahaan, kualitas audit, kepemilikan institusional, dan dewan komisaris independen tidak berpengaruh terhadap Tax Avoidance. Namun untuk variabel komite audit memiliki pengaruh signifikan terhadap Tax Avoidance. Sedangkan dalam pengujian koefesien determinasi dari penelitian sebesar 0,336. Hal ini berarti 33,6 persen varaiabel Tax Avoidance dapat dijelaskan oleh variabel profitabilitas, ukuran perusahaan, komite audit, kualitas audit, kepemilikan institusional, dan dewan komisaris independen. Sedangkan sisanya yaitu 66,4 persen dipengaruhi oleh variabel lain.
Analisis Strategi Bisnis pada Peningkatan Kepuasan Konsumen Perusahaan Susu Cimory
Authors: Nisa Luthfiah Azzahra  , Dhia Syahrul Mubarok  , Ricky Firmansyah
Published: July 2024

Teori Marketing Mix tentunya akan digunakan dalam penelitian ini untuk menilai pendekatan komunikasi pemasaran PT Cimory. Sebelum dan sesudah menggelar brand ambassador, digunakan strategi komunikasi pemasaran PT Cimory untuk menumbuhkan ekuitas merek di Instagram. SLR adalah metode yang digunakan dalam penelitian ini (Systematic Literature Review). Dengan adanya jejaring sosial Instagram @Cimoryindonesia, peneliti mengungkapkan fakta dan realita tentang fungsi brand ambassador dalam mengembangkan brand equity. Metodologi penelitian mengadopsi paradigma konstruktivis untuk mengungkap bauran pemasaran. Sebuah studi kasus ekstensif dilakukan sebagai metodologi penelitian. Temuan penelitian menunjukkan bahwa baik sebelum maupun sesudah bertindak sebagai brand ambassador, tidak ada perbedaan jumlah like, komentar, dan follow.
Analisis Pengaruh Inflasi, Investasi, Dan Pengangguran Terhadap Kemiskinan Di Sumatera Utara Tahun 2001-2020
Authors: Rifka Fauziah Batubara  , Sinta Rahmawati  , Sophia Hanum
Published: July 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Inflasi, Investasi, dan Pengangguran Di Sumatera Utara Pada Tahun 2001-2020. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Data sekunder merupakan sumber data penelitian yang diperoleh peneliti secara tidak langsung melalui media perantara (diperoleh dan dicatat oleh pihak lain). Data sekunder umumnya berupa bukti, catatan atau laporan historis yang telah tersusun dalam arsip yang dipublikasikan dan yang tidak dipublikasikan. Setelah data terkumpul maka akan dilakukan analisis data dengan menggunakan perangkat komputer melalui program aplikasi Eviws versi 10. Analisis data tersebut dilakukan untuk dapat mengetahui sejauh mana variabel bebas (X1) Tingkat Inflasi, (X2) Investasi,(X3) Tingkat Pengangguran dan (Y) Kemiskinan dengan menggunakan model regresi Error Correlation Model (ECM) untuk mengetahui pengaruh Variabel pada jangka panjang maupun jangkap endek. Hasil dari Analisis ECM atau hasil analisis jangka pendek menunjukan bahwa hanya variabel investasi yang berpengaruh signifikan dan negative terhadap  kemiskinan di Sumatera Utara. Sedangkan hasil dari Model jangka panjang atau regresi linier berganda menunjukan  bahwa variabel investasi dan  pengangguran memiliki pengaruh yang siginifikan terhadap Kemiskinan di Sumatera Utara
Pengaruh Pelatihan Pasar Modal, Return Investasi, Persepsi Risiko, dan Literasi Keuangan Terhadap Minat Investasi Melalui Aplikasi Online Pada Generasi Z.
Authors: Sri Rahayuningsih  , Dyah Rini Prihastuty  , Kamilatur Ro’fati
Published: July 2024

The purpose of this study was to see whether there was any influence from capital market training, investment returns, risk perceptions, and financial literacy on the z generation's investment interest. The method used in this research is a quantitative research method. With a questionnaire data collection tool, with a population of generation z at the University of 17 August 1945 Surabaya Faculty of Economics and Business. The results of this study are that there is an effect of capital market training (X1) on the z generation's investment interest, there is an effect of investment return (X2) on the z generation's investment interest, no effect of risk perception (X3) is found on the z generation's investment interest, and there is an influence of literacy finance (X4) to investment interest in generation z. But if tested Simultaneously all Variables have a Significant effect.
Implementasi Akuntasi Sektor Publik Dalam Sistem Keuangan Pemerintah Desa Karangrejo Tahun 2020
Authors: Arung Abinaya Nasrulloh  , Zarah Eka Nur Saputri  , Herlina Manurung
Published: July 2024

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.
ANALISIS RISIKO PADA ARSIP KEPEGAWAIAN MILIK PT POS INDONESIA (Literature Review ManajemenSekuriti)
Authors: Edy Susanto  , Denya Saputri  , Devan Adika Prasetya  , Ian Arbatona  , Joshua Christian Marpaung  , Syuhada Hikmatyar Rahadian
Published: July 2024

Penelitian sebelumnya atau terkait sangat penting dalam penelitian atau makalah akademis. Studi sebelumnya atau terkait membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variabel.Artikel ini memberikan gambaran tentang Analisis Risiko Pada Arsip Kepegawaian Milik PT Pos Indonesia tinjauan literatur tentang manajemen sekuriti. Tujuan dari literature review ini adalah untuk mereview bagaimana Analisis Risiko Pada Arsip Kepegawaian Milik PT Pos Indonesia dan guna membangun hipotesis pengaruh antar variable luntuk digunakan pada risetse lanjutnya. Hasil artikel literature review ini adalah:  Analisis Risiko Pada Arsip Kepegawaian Milik PT Pos Indonesia
Pengaruh Profitability Terhadap Penerapan Konservatisme Akuntansi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index
Authors: Mulyani Rizki  , M. Najib
Published: July 2024

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1
As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism.
Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3
Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index
The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index.
The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data.
The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase
ANALISIS RASIO KEUANGAN PADA BADAN LAYANAN RUMAH SAKIT DAERAH SUKOHARJO PERIODE 2020-2021
Authors: Nila Ayu Pratiwi  , Oktavianindita Putri Utami  , Risma Wira Bharata
Published: July 2024

Analisis Rasio Keuangan pada Badan Layanan Umum Rumah Sakit Umum Daerah Sukoharjo Periode 2020-2021.Penelitian ini bertujaun untuk mengetahui bagaimana rasio keuangan pada Badan Layanan Umum Rumah Sakit Umum Daerah Sukoharjo pada periode 2020-2021. Metode yang digunakan pada penelitian mengguanakan jenis data kuantitatif dan data sekunder, serta metode analisis yang digunakan yaitu analisis rasio keuangan yang terdiri dari analisis likuiditas, analisis solvabilitas, analisis aktivitas dan analisis profitabilitas. Hasil penlitian ini menunjukkan bahwa rasio keuangan pada penyajian Laporan Keuangan Rumah Sakit Umum Daerah Kabupaten Sukoharjo Tahun Anggaran 2020-2021 mengalami kenaikan.
Pengaruh Inventory Intensity Dan Capital Intensity Ratio Terhadap Manajemen Pajak
Authors: Nurafifah Nurafifah  , Dirvi Surya Abbas  , Saleman Hardi Yahawi
Published: July 2024

The purpose of this study is to determine the effect of Inventory Intensity and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Inventory Intensity did not affect tax management. Capital Intensity Ratio has a positive effect on tax management. Inventory Intensity and Capital Intensity Ratio together have an effect on Tax Management.
Kajian Agresivitas Pajak: Peran Keberadaan Wanita di Dewan Komisaris, Kepemilikan Manajerial, dan Kebijakan Hutang
Authors: Yunita Waryani  , Desi Lammarito Sinaga  , Zaitul Zaitul  , Desi Ilona  , Mardiana Azizah
Published: July 2024

The tax aggressiveness importance’s have been documented by prior researchers. However, prior investigators failed to see it from an agency’s perspective. Therefore, this study determines the effect of agency related variables (women in commissioner board, managerial ownership, and debt policy) on tax aggressiveness. The object of this research is Indonesia listed operating at mining sector. The sample of this research is fifteen companies during 2016 to 2018. secondary hand collected data is employed in this study. The data is analyzed using regression analysis. The result show that Women in commissioners board has significant influence on tax aggressiveness. In addition, debt policy and managerial ownership had no relationship with tax aggressiveness. Out of three control variables, company size has a negative influence on tax aggressiveness at 10%. However, a company’s age and probability have no significant connection to tax agressiveness.
Peran Auditor Internal Dalam Mencegah Fraud Asset Misappropriation : Literature Review
Authors: Galih Suryo Linuhur  , Rizki Dwianto  , Suparyono Suparyono  , Sandy Aditya  , Herlina Manurung
Published: July 2024

This study aims to determine the role of internal auditors in preventing asset misappropriation fraud. The main topic of this research is the Covid-19 pandemic increasing the number of fraud in companies. This research method is in the form of a literature review method which originates from previous research originating from Google solar and books. This study uses qualitative methods and by using descriptive analysis. The results of the study show the role of internal auditors in preventing fraud by checking transaction validation and by checking physical documentation.
Pengaruh Pendapatan Asli Daerah, Opini Audit, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah
Authors: Fatimah Az Zahrah  , Muhammad Rafi Zaen  , Salma Putri Mellinia
Published: July 2024

The research aims to determine and analyze the influence of local revenue, audit opinions and capital expenditure on regional financial performance in districts/cities in East Java province. The data processed is secondary data taken from the 2018-2021 District/City Regional Government Financial Reports (LKPD) of East Java Province with a sample size of 38 districts/cities using the documentation method. The method used in this research is the panel data regression analysis method using the IBM SPSS version 26 application. The research results found that local revenue has a positive and significant effect on local government financial performance, audit opinion has a positive but not significant effect on local government financial performance, and capital expenditure has no and no significant effect on local government financial performance.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan Perbankan
Authors: Sri Rahayuningsih  , Cornellius Nathanael Hartanto  , Ratna Sefitriya  , Herlina Manurung
Published: July 2024

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.
Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung
Authors: Nurhayati Widi Utami  , Sudrajat Sudrajat  , Mega Metalia  , Agus Zahron Idris
Published: July 2024

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in  Bandar Lampung.
Analisis Penerapan Sistem Pengendalian Personel Pada PT ABC Surabaya
Authors: Michael Revelin Ervan Septian  , Paramita Nidan Paramesti  , Hwihanus Hwihanus
Published: July 2024

The purpose of this research is to determine the implementation of the personnel control system at PT ABC Surabaya. The research method used is a descriptive qualitative method while data collection methods are carried out through interviews, documentation and observation. The research results show that the implementation of the personnel control system at PT ABC Surabaya has been implemented effectively except for the placement element.
Analisis Laporan Keuangan Laba Rugi Pada Usaha Penjualan Pupuk Kelompok Tani di Desa Purwoadi 19 A
Authors: Farhah Miftahussifa  , Firda Sarachehan  , Rehan Saputra  , Risma Nur Khasanah  , Carmidah Carmidah
Published: July 2024

This research aims to analyze the profit and loss distribution mechanism in the Aida Jaya curtain joint venture with Marti convection, analyze the influence of financial performance on profit and loss distribution, and analyze the contribution of mature parties who influence the distribution of profit and loss. This study used descriptive qualitative method. The research results show that: (1) Profit and loss distribution is carried out with a ratio of 7:3 according to the initial capital of each party; (2). Financial performance does not affect the sharing ratio, but does affect the amount of profit or loss that is shared, (3) Contribute to the content of Aida Jaya Gorden in the form of production facilities and Konveksi Marti which provides production personnel, which greatly influences the success of this joint venture. This means you can use shared media to share your thoughts with others who already have large joint ventures.