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All Journal Jurnal Lanskap Indonesia Jurnal Studi Guru dan Pembelajaran Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Pitriani, Anisa
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Earth & Planetary Sciences Economics, Econometrics & Finance Education

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The Effect of Leverage, Profitability and Institutional Ownership on Tax Management with Company Size as a Moderating Variable (Case Study on Mining Companies Listed on the IDX in 2021-2023) Pitriani, Anisa; Sabaruddin, Sabaruddin
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3729

Abstract

This study aims to analyze the effect of leverage, profitability and institutional ownership on tax management using company size as a moderating variable. The population of this study is all mining companies listed on the IDX in 2021-2023. Based on purposive sampling, 20 mining companies were used as samples in this study. This study is a quantitative study with descriptive statistical methods. The data in this study were processed using E-Views software. The results of the study indicate that leverage, profitability and institutional ownership have no effect on tax management. Company size can only moderate the effect of leverage on tax management. Company size weakens the effect of profitability on tax management. Company size cannot moderate the effect of institutional ownership on tax management. Company size can moderate the effect of leverage, profitability and institutional ownership on tax management.
Analisis Daya Dukung Wisata Lava Tour di Taman Nasional Gunung Merapi (TNGM) Lutfiyanti, Dhea Anisa; Pitriani, Anisa; Lestari, Sri; Irfan, Ilyasa; Sagita, Deval Margen; Amaliah, Putti Nur; Suganti, Widyanitha; Rahmafitria, Fitri
Jurnal Lanskap Indonesia Vol. 16 No. 2 (2024): Jurnal Lanskap Indonesia
Publisher : http://arl-faperta.ipb.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jli.v16i2.52814

Abstract

Dengan kemajuan pariwisata yang pesat dan pengembangan wisata melalui aktivitas wisata Lava Tour di Taman Nasional Gunung Merapi (TNGM), manfaat ekonomi telah terwujud melalui peningkatan kunjungan wisatawan. Namun, peningkatan kunjungan juga berpotensi menimbulkan dampak negatif karena dapat menyebabkan gangguan terhadap sumber daya. Memperhitungkan potensi pariwisata yang dimiliki oleh TNGM dan keterbatasan sumber daya alamnya, diperlukan analisis yang mendalam dengan mempertimbangkan potensi fisik dari kawasan tersebut. Analisis daya dukung pariwisata menjadi suatu keharusan untuk mengidentifikasi sejauh mana kawasan ini dapat menanggung tekanan pariwisata. Penilaian daya dukung dilakukan untuk mengetahui batas maksimum jumlah pengunjung yang berada di area tersebut pada satu waktu. Perhitungan daya dukung pada penelitian menggunakan rumus Cifuentes yang terdiri dari Daya Dukung Fisik/PCC, Daya Dukung Riil/RCC dan Daya Dukung Efektif/ECC. Pengumpulan data melalui dokumentasi foto, wawancara, dan studi literatur. Hasil Perhitungan daya dukung wisata dengan aktivitas wisata Lava Tour memperoleh PCC sebesar 4.340 pengunjung/hari, RCC sebesar 3.181 pengunjung/hari, dan ECC sebesar 882 pengunjung/hari. Nilai daya dukung tersebut jika dibandingkan dengan jumlah wisatawan aktual 1.000-1.500 pengunjung/hari, maka untuk PCC masih dibawah nilai daya dukung fisiknya, sedangkan secara aktual untuk RCC dan ECC telah melampaui batas jumlah kunjungan dalam sehari.
Effectiveness Of Project-Based Learning (PjBL) On Students' Critical Thinking Skills In History Learning Priyatno, Octavian Hendra; Pitriani, Anisa; Susanto, Heri; Nadilla, Dewica Fatma; Fathurrahman, Fathurrahman
Jurnal Studi Guru dan Pembelajaran Vol. 9 No. 1 (2026): Januari - April 2026
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/jsgp.9.1.2026.8008

Abstract

Critical thinking is a key 21st-century skill that is important to develop in the learning process, including in history lessons. However, history teaching practices in schools are still dominated by conventional teacher-centered methods, limiting opportunities for students to hone their critical thinking skills. This study aims to examine the effectiveness of the Project-Based Learning (PjBL) model in improving the critical thinking skills of 11th grade students at SMA Negeri 1 Alalak. This study uses a quantitative approach with a quasi-experimental design of the Nonequivalent Control Group Design type. The sample consisted of 62 students, namely class XI-2 as the experimental group and XI-5 as the control group, which were determined through purposive sampling techniques. The research instrument was an essay test based on Anderson and Krathwohl's (2001) critical thinking indicators. Data were obtained through pretest and posttest, then analyzed using descriptive statistics, normality test, homogeneity test, paired sample t-test, and independent sample t-test with the help of SPSS 27. The results showed that both groups experienced an increase, with a greater increase in the experimental group (M = 6.94; d = 0.87) compared to the control group (M = 4.19; d = 0.41). The independent sample t-test showed the effectiveness of PjBL on critical thinking skills (p = 0.004). Although the effect size was moderate, PjBL indicated superiority in strengthening critical thinking skills. However, its effectiveness was influenced by the learning context, student motivation, and school support.
Co-Authors Amaliah, Putti Nur Dedi Heryadi, Dedi Fathurrahman Fathurrahman Fitri Rahmafitria, Fitri Heri Susanto Irfan, Ilyasa Lutfiyanti, Dhea Anisa Nadilla, Dewica Fatma Nurani, Riga Zahara Octavian Hendra Priyatno, Octavian Hendra Sabaruddin Sabaruddin Sagita, Deval Margen Sri Lestari Suganti, Widyanitha