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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Fakultas Ekonomi
Fals, Iwan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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DAMPAK TANGGUHAN BEBAN PAJAK DALAM MEMPREDIKSI UKURAN MENEJEMEN LABA (STUDI PADA PT BMA) Fals, Iwan
JURNAL AGREGAT Vol 4, No 1 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

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Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan dampak tangguhan beban pajak dalam memprediksi ukuran manajemen laba di PT, BMA Sawu Jajar Malang. Disamping itu juga untuk mengetahui bagaimana dampak tangguhan beban pajak dalam memprediksi ukuran manajemen laba dan untuk mengetahui Apakah tangguhan beban pajak mengurangi laba penghasilan. Penlitian ini dilakukan pada PT.BMA Sawu Jajar Kota Malang, teknik pengumpulan data menggunakan pendekatan kualitatif yaitu pengambilan sampel sumber data di lakukan secara purposive dan snowball, tehnik pengumpulan data dengan trianggulasi. Teknik pengumpulan data menggunakan teknik observasi,dan wawancara dan Teknik analisis data yang digunakan analisis deskriptif. Hasil penelitian ini menunjukkan bahwa tangguhan pajak berdampak terhadap manajemen laba dan tangguhan pajak juga mengurangi laba Beban pajak tangguhan terbukti berpengaruh signifikan terhadap manajemen laba karena beban pajak tangguhan dapat mendeteksi perusahaan dalam melakukan manajemen laba dan beban pajak tangguhan juga dapat mengurangi laba karena semakin besar pajak terutang perusahaan maka akan banyak mengurangi laba yang akan dating.
PENERAPAN MODEL KOOPERATIF TIPE PROBING-PROMPTING PADA MATERI INTEGRAL KELAS XI SMA Fals, Iwan; Hartoyo, Agung; Nursangaji, Asep
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 7, No 7 (2018): Juli 2018
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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AbstractThis research aims to find the effectiveness of the application of the probing-prompting type of cooperative model in learning integral materials of class XI SMA. The method used in this research is pre-experimental method with one-shot case study design. The aspects that be  used to determine the effectiveness of learning using probing-prompting type of cooperative model are teacher’s implementation in managing learning, student’s activities, student’s learning outcomes, and student’s responses. The used  data collection techniques are measurement, observation, and indirect communication techniques. The used data collection tools are the student’s learning outcomes test, which contain 4 essay questions, the observation sheet of teacher’s implementation in managing learning, the observation sheet of student’s activity and student’s responses questionnaire. The research data were analyzed descriptively and using one sample T-test. The result that obtained are teacher's implementation in managing learning is good, student’s activity is classified as active, student's learning completeness classically is not fulfilled ( = -1,6 < = 1,68), and very positive responses by the student. Because there is a criteria of the effectiveness that not fulfilled, so the learning using the application of the probing-prompting type of cooperative model in learning integral material at class XI SMA Negeri 4 Pontianak is not effective.Keywords: Application of learning, Probing-Prompting Type Of Cooperative Model, Integral Material
Co-Authors Agung Hartoyo Asep Nursangaji