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Pengaruh Fixed Assets Intensity, Ukuran Perusahaan, Chief Financial Officer Expert Power dan Chief Financial Officer Political Power terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif (ETR) Fitriyati, Rindi; Sumarno
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 1 No. 2 (2021): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.856 KB) | DOI: 10.24905/jabko.v1i2.20

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fixed assets intensity, ukuran pe­ru­sahaan, chief financial officer expert power dan chief financial officer political power ter­ha­dap manajemen pajak dengan indikator tarif pajak efektif (ETR). Populasi yang digunakan da­lam penelitian ini menggunakan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia un­tuk periode tahun 2015-2018. Teknik pengambilan sampel menggunakan metode pur­po­si­ve sampling dan diperoleh 52 sampel dari 13 perusahaan. Penelitian ini menggunakan data se­­kunder dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia selama pe­ri­o­de tahun 2015-2018. Metode analisis penelitian ini menggunakan regresi linier berganda. Ha­­sil penelitian ini menunjukkan bahwa ukuran perusahaan (SIZE) berpengaruh signifikan ter­­hadap tarif pajak efektif. Sedangkan untuk intensitas aset tetap, chief financial officer ex­pe­rt power dan chief financial officer political power tidak berpengaruh terhadap tarif pajak efe­ktif
Pengaruh Financial Target, Ineffective Monitoring, Total Asset, dan Perubahan Direksi Terhadap Fraudulent Financial Statement Dengan Perspektif Fraud Diamond Budiarti, Dian; Sumarno
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 5 No. 1 (2024): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v5i1.87

Abstract

Penelitian ini akan menguji bagaimana pengaruh financial target, ineffective monitoring, total aset, dan perubahan direksi terhadap fraudulent financial statement. Populasi menggunakan perusahaan manufaktur basic materials yang terdaftar di BEI periode 2018-2020. Sampel yang digunakan yaitu sebanyak 20 perusahaan dengan menggunakan metode purposive sampling. Hasil dari financial target dan ineffective monitoring berpengaruh negatif, sedangkan total aset dan perubahan direksi berpengaruh positif terhadap fraudulent financial statement
PROBLEM BASED LEARNING SEBAGAI STRATEGI MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH MATEMATIS SISWA Wahyudi; Sumarno; Trinuryono, Sabekti; Herini, Muji; Hidayati, Nurul
Jurnal Silogisme : Kajian Ilmu Matematika dan Pembelajarannya Vol 10 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/silogisme.v10i1.12585

Abstract

Penelitian ini bertujuan untuk mendeskripsikan implementasi model problem based learning (PBL) untuk meningkatkan kemampuan pemecahan masalah matematis siswa kelas XII pada materi peluang. Metode penelitian yang digunakan adalah penelitian tindakan kelas yang dilakukan sebanyak dua siklus. Subjek dalam penelitian ini adalah 18 siswa kelas XII. Data dikumpulkan melalui observasi aktivitas guru dan siswa serta tes kemampuan pemecahan masalah matematis. Hasil dari kegiatan penelitian ini adalah dengan mengimplementasikan model PBL mampu meningkatkan kemampuan pemecahan masalah matematis siswa. Siswa menjadi lebih aktif dalam pembelajaran, yang ditunjukkan adanya perubahan di siklus I dan siklus II. Selain itu, guru berperan sebagai fasilitator yang membimbing siswa untuk menemukan solusi melalui proses berpikir kritis dan reflektif. Dengan demikian, dapat disimpulkan bahwa model PBL efektif diterapkan dalam pembelajaran matematika, khususnya pada materi peluang, karena mampu meningkatkan kemampuan pemecahan masalah matematis siswa.
Wawasan Al-Qur’an Tentang Kesehatan Sumarno; Haddade, Hasyim; Damis, Rahmi
Jurnal Pendidikan Islam Vol. 8 No. 2 (2022): Jurnal Annaba' STIT Muhammadiyah Paciran
Publisher : STIT Muhammadiyah Paciran Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37286/ojs.v8i2.166

Abstract

Health is a treasure that has no value for humans, because with health everyone can carry out their daily activities without anyone limiting it. In the Big Indonesian Dictionary, health is divided into three types; physical health, mental health (psychic), and public health. These three kinds of health, should be maintained as well as possible. So that later it will create a life that we all desire together, namely the happiness of the world, and the happiness of the hereafter. However, there are so many people who do not care about their health. Al-Quran is a cure for all human ailments. Many people think that physical disease isdangerous, but they don't realize that the most dangerous disease is a disease that is in the chest, namely liver disease. If so, then the Quran is the solution.
COGNITIVE COMPETENCY EARLY CHILDREN MEMORIZING THE QUR'AN OBTAINED FROM THE TAHFIDZ AL-QUR'AN LEARNING PROCESS Sriyanto, Agus; Sumarno; Lutfi Gesang Saputra, Alan
AL-MUADDIB: Jurnal Kajian Ilmu Kependidikan Vol. 5 No. 2 (2023): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/muaddib.v5i2.851

Abstract

This research aims to explain the cognitive competencies that are formed in the process of learning tahfidz al-Qur'an. This research will be conducted using a qualitative research approach. Researchers will collect data using observation, interviews and documentation methods. Observations were carried out to obtain data about the process of learning tahfidz Al-Qur'an as well as various interactions that occurred inside and outside the classroom. Through observation, information will be obtained about the approaches, models, methods and learning techniques used so that data can be obtained about the competencies developed in learning tahfidz al-Qur'an. Furthermore, to obtain an in-depth understanding of the data obtained, researchers will use interviews with both students and institutional management. The research locus was ABA 2 Ngawi Kindergarten with 4 informants determined using purposive sampling techniques. The results of the research show that (1) The cognitive competence of early childhood is learning to solve problems, learning logically and thinking symbolically, (2) The cognitive competence of children after memorizing the Al-Qur'an is: memory improves well, children's concentration develops optimally, Coordination ability children develop well, text analysis skills develop well, multitasking abilities increase, emotional intelligence abilities increase, and fighting power and discipline increase, (3) Early Childhood tahfidz Qur'an learning methods applied at ABA 2 Ngawi Kindergarten are: With intensive guidance, providing motivation, and familiarization before every class study
Pengaruh Media Sosial dan Literasi Ekonomi terhadap Minat Berwirausaha Mahasiswa Mualif Hari Wahyudi; Kapriani, Aldia; Sumarno; Saybrus, Hardisem
Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 1 (2024): September (Jurnal Ilmu Sosial dan Humaniora)
Publisher : CV Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jishum.v3i1.463

Abstract

This study aims to determine how much influence social media and economic literacy have on the entrepreneurial interest of students of the Faculty of Teacher Training and Education, Riau University. This research is included in quantitative research. The population in this study was 1351 with a research sample of 93 students. Sampling technique using random sampling. Data collection techniques used are questionnaires and tests through google form. This study uses descriptive analysis, multiple linear analysis, normality test, linearity test, heteroscedasticity test, multicollinearity test, T test, F test and coefficient of determination test. The results of this research show social media and economic literacy together (simultaneously) have a positive and significant effect on the entrepreneurial interest of students of the faculty of teacher training and education, University of Riau. The results of the analysis of independent variables namely social media and economic literacy have a joint contribution of 0,494. This means that all independent variables namely social media and economic literacy have a joint contribution of 49,4% to the interest in entrepreneurship while the remaining 50,6% is influenced by other variables not discussed in this study.
Identifikasi Penyakit Daun Durian Menggunakan Penerapan Algoritma Residual Network (RESNET-50) Ramadhan, Arga Satria; Rahmawati, Yunianita; Indra Astutik, Ika ratna; Sumarno
Infotek: Jurnal Informatika dan Teknologi Vol. 8 No. 2 (2025): Infotek : Jurnal Informatika dan Teknologi
Publisher : Fakultas Teknik Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jit.v8i2.30293

Abstract

Durian is one of Indonesia’s leading horticultural commodities, but its productivity can decline due to leaf diseases that are difficult for farmers to identify visually. This study aims to develop an automated durian leaf disease classification system using a deep learning algorithm based on the ResNet-50 architecture. The dataset consists of 420 durian leaf images classified into four categories: Algal Leaf Spot, Leaf Blight, Leaf Spot, and No Disease, collected from the Roboflow platform. Preprocessing steps included annotation, augmentation, and resizing the images to 240x240 pixels.The model was trained using TensorFlow with pretrained ImageNet weights. Three data split scenarios (70:20:10, 75:15:10, and 80:10:10) were applied using both binary and multiclass classification approaches. Model performance was evaluated using confusion matrix and metrics such as accuracy, precision, recall, and F1-score. The best binary classification result achieved 99.8% accuracy and 99.9% F1-score, while the best multiclass result achieved 99.6% accuracy and 96.9% macro F1-score. These results demonstrate that ResNet-50 is effective in accurately detecting durian leaf diseases and can be implemented in mobile applications to assist farmers in early diagnosis and improving crop productivity.
POSBAKUM'S ROLE IN PROVIDING LEGAL ASSISTANCE TO UNDERCOMFORTABLE COMMUNITIESIN STATE STATE COURT Dewa Sujira; Muhammad Arif Sahlepi; Sumarno
Journal of International Islamic Law, Human Right and Public Policy Vol. 2 No. 2 (2024): June
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v2i2.62

Abstract

Posbakum defends people who are less fortunate, whether because of limited information facilities or because some people still view law as a field of knowledge that is full of ins and outs and complexities so that it is difficult to learn, even though in law it applies that a person's ignorance of the law cannot be used as an excuse to free that person from legal demands. . The research method used is empirical research, field research at the Posbakum at the Stabat District Court and interviews with people who are deemed capable of answering questions relating to the problem of the role of the Posbakum in providing legal assistance to underprivileged communities. That in order to realize the idea of ​​a rule of law, the State has an obligation to guarantee everyone's right to obtain justice. In other words, the State must guarantee the provision of legal aid for the underprivileged so that no one is denied access to justice as mandated by the constitution. In several cases handled by legal advice from the Posbakum of the Stabat District Court, the Posbakum of the Stabat District Court has had permanent legal force.
LEGAL PROTECTION FOR PATIENTS WHO EXPERIENCE LOSSES IN THE FIELD OF SERVICES MEDICAL DENTAL REVIEWED FROM THE LAW CIVIL Irma Novianti; Dahlan; Tamaulina Br. Sembiring; Sumarno; Siti Nurhayati
Journal of International Islamic Law, Human Right and Public Policy Vol. 2 No. 2 (2024): June
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v2i2.69

Abstract

Health services for patients by dentists are a right regulated by Law Number 36 of 2009 which has been changed to Law Number 17 of 2023 concerning Health. Patient rights are contained in Article 276 of Law Number 17 of 2023 concerning Health which aims to provide legal protection for patients, which is respected and implemented by health workers. This research aims to find out the regulations for dental health services in Indonesia, find out the legal relationship between dentists and patients in dental health services within the scope of civil law, and find out the legal protection for patients who experience losses in the dental field. services in civil law matters. The research method used in this research is normative juridical. The type of data used is secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. The results of the research show that legal regulations regarding dental health services in Indonesia have been regulated in Law Number 36 of 2009 article 58 which has been changed to Law Number 17 of 2023 concerning Health article 193 which regulates dentist services for patients, Ministerial Regulations Republic of Indonesia Health Number 1419/MENKES/PER/X/2005 concerning the Implementation of services provided in Doctor and Dentist Practices. and Minister of Health Regulation No. 20 of 2016 shows the authority to provide dental and oral health services. The legal relationship between dentists and patients in dental health services within the scope of civil law begins with a vertical paternalistic relationship pattern. The relationship between a patient and a doctor is considered an agreement known as a therapeutic transaction in accordance with Law Number 17 of 2023 concerning Health. Legal protection for patients who experience losses in the field of dental health services in terms of civil law is regulated in articles 1320, 1338, 1365, 1366, and 1367. The Civil Code provides protection for consumers in the sense of patients with the aim of protecting the interests of patients.
LEGALITY OF ELECTRONIC MEDICAL RECORDS (ELECTRONIC MEDICAL RECORDS) IN THE READINESS OF THE HOSPITAL MANAGEMENT INFORMATION SYSTEM BASED ON THE REGULATION OF THE MINISTER OF HEALTH NUMBER 24 OF 2022 CONCERNING MEDICAL RECORDS Indra Saputra; Sumarno; Siti Nurhayati
Journal of International Islamic Law, Human Right and Public Policy Vol. 2 No. 3 (2024): September
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v2i3.97

Abstract

The problems that arise are related to the legality of medical records, where many hospitals still do not have electronic medical records (EMR) and this is not in line with PERMENKES number 24 of 2022 concerning electronic medical records. This study aims to determine the importance of the Electronic Medical Record (EMR) system in use in the world of health, to find out how ready hospitals are to implement EMR (Based on Regulation of the Minister of Health No. 24 of 2022), to find out how the Legality of Electronic Medical Records (EMR) in the Readiness of the Hospital Management Information System Based on Regulation of the Minister of Health Number 24 of 2022 concerning Medical Records. This study uses an empirical legal research type by looking at the problems of Electronic Medical Records in hospitals and using a statute approach (statutory regulations) by looking at the aspects of PERMENKES. The research results The legal basis used by RSUD for the implementation of EMR are: Law number 17 of 2023 concerning Medical Practice, Law number 44 of 2009 concerning Hospitals. Regulation of the Minister of Health of the Republic of Indonesia Number 1045 / MENKES / PER / XI / 2006 concerning Guidelines for Hospital Services within the Ministry of Health, Decree of the Minister of Health of the Republic of Indonesia Number 129 / MENKES / SK / II / 2008 concerning Minimum Hospital Service Standards. The legality of electronic medical records (EMR) in the readiness of the hospital management information system based on the Regulation of the Minister of Health No. 24 of 2022 concerning Medical Records is the right choice in today's era, and its existence is protected by law. The implementation of medical records at RSUD. dr. A. Tjokro Dipo Lampung Province is good based on the results of purposive sampling. Informants were taken based on certain criteria.
Co-Authors Abdul Jabar Idharudin Abdul Jalil, Iqbal Achadyah Yulia Shanty Achmad Syaifudin Afiah, Dian Nur Agung, Aprelareza Agus Sriyanto Ahmad Al Faruqy Ahmad Sofan Ansor, Ahmad Sofan Airlangga, Bramantyo Alam, Rizqy Iftitah Alan Lutfi Gesang Saputra Aminul Fajri Anggy Pratama Arda Gerdana Purba Arginanta, M. Arini Inayatul Fajriyah Aryo Andri Nugroho Asfar, Akbar Asnah Ayu Dita Handayaningtyas Ayu Ratna Pertiwi Baihaqi Fanani Bambang Fitrianto Bayu, Bayu Septian Anuraga Bisrul Hapis Tambunan, Bisrul Hapis Cecep Sumarna Cindy Taurusta Dahlan Deti Kurniati Dewa Sujira Dewanata Putra, Pandu Dewi Indriasih Dian Budiarti Didin Nurul Rosidin Dien Noviany Rahmatika Dies Hendra WW Dimas Bayu, Dimas Dini Rahmawati, Noviana Dumaria Dwi Ariyanti, Mei Riska Dwi Marselina, Resya Dwi Retno Sriwahyuni Edisa Putra Ginting Efendy, Egha Arya Eri Yusnita Arvianti Esa Patridina Fadiyah Salsabila Farida K Farida Kusuma A Fatimah, Nurulul Fatma Jama Febriyanto Fenny Roshayanti Firdaus, L.N. Firdausy, Angelina Fitria Destika Wulandary Fitriyati, Rindi Gimin Gita, Gita Aulya Anggraini Gunawan, Safri Gusnardi Habibi, Haris Habsari, Khusna Yurdhika Hadriana Hariadi Darmawan, Hariadi Harto Nuroso Hasyim Haddade Hendripides Heny Fitriani Herini, Muji Hernawan, Muhamad Hery Widijanto Hikmatul Hidayah Hindarto Ida Dwijayanti Ika Ratna Indra Astutik Indarto Indra Saputra Irma Novianti Irwan A. Kautsar Ismaidar I, Ismaidar isnaini naffi'an Iswari, Aryani Tri Jaka Waskita Jebatu W. M Juangsah, Gian Randa Juita Novalia Br Barus Juwitaningrum Kapriani, Aldia Kasful Anwar KHOIRI Kiki Maharani Fadhilah Komsiyah, Komsiyah Kristiani, Anik Kumalasari, Dian Nur Kurniana Putri Lidya Rahmadhani Hasibuan Lumbanbatu, Bima M. Adnan M. Luthfie M. Nurul M. Syahran Jailani M. Syaipul Hayat Mahben Jalil Mahdum Mandaty, Fhandy Aldy Mochamad Rizal Yulianto Mochammad Ramadhani Juniantoro Monica Arningsari Mualif Hari Wahyudi Muhammad Abdullah Azam Undu Muhammad Anas Muhammad Arif Sahlepi Muhammad Nasywan Muwahidah Nurhasanah Najeminur NASUTION Nawari, Ahmad Nonok Supartini Noor Miyono Nur Aieni, Ika Nur Chasanah Nurul Hidayati Nurul Inayati Otha Vidyatresna Praptining Rahayu Purnomo, Sagita Putri Adestiani, Icha Qoriati Mushafanah Ragil Prayogi Rahayu, Lilik Puji Rahmadani, Rezky Rahmayanti Rahmi Damis Rakha Demas Aptadi Rama Sakti Hafidz Fadhilah Aziz Ramadani, Suci Ramadhan, Arga Satria Rasiman Ricky Pratama Ginting Rika Favoria Gusa Riyantama, Muhammad Yogi Rizka, Mifta Rohmah Khasanah Rosliana Eso Rosyad Arif Rudy Kurniawan Safrina, Adhelia Permata Santoso Sri Handoyo Saybrus, Hardisem Septina Alrianingrum Setiani, Rina Setiyana, Agustin Arum Setiyawan, Dhani Ari Setyawati, Enik Sholikhah Sihombing, Yossri Mantaw Siti Nurhayati Sitompul, Riyan SOBIRIN Sri Kartikowati SRI RUSMIYATI Suarman Sudadi Suharsono Sukisno Sundawa, Tika Indriani Sunita Melati Nasution Supardi Suraini Suryandari, Meity Suwandi Syafira, Nesha Permata Syahranuddin T, Teodora A Tamaulina Br. Sembiring Taufiqurrahman Tharukliling, Selvia Tri Sulistyani Trinuryono, Sabekti Triono Universitas PGRI Semarang Wahyu Tri Utami WAHYUDI Wibawati Bermi Wibowo, Adie Kusna Wiratama, Ristiya Adi Wisnu Wisnu Yanthy, Julya Dharma Yasmirah Mandasari Saragih Yulia, Erma Yunianita Rahmawati Yuniarti Herwinarni Zaenudin Zahra, Lina Kamalia Zetra Hainul Putra Zikri