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All Journal Indiktika : Jurnal Inovasi Pendidikan Matematika JURNAL PENDIDIKAN TAMBUSAI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian Media Pendidikan Matematika
Lestari, Reza
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Pengaruh Arus Kas dan Perputaran Piutang terhadap Likuiditas pada PT. Tiga Pilar Sejahtera Food TBK Periode 2011-2020 Lestari, Reza; Delimah Pasaribu, Veta Lidya
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i1.3452

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Arus Kas dan Perputaran Piutang terhadap Likuiditas pada PT. Tiga Pilar Sejahtera Food Tbk periode tahun 2011-2020. Metode penelitian yang digunakan bersifat deskriptif kuantitatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan PT. Tiga Pilar Sejahtera Food Tbk periode tahun 2011-2020. Metode yang digunakan adalah uji asumsi klasik, uji regresi linear sederhana, uji regresi linear berganda, uji koefisien determinasi, uji koefisien korelasi, uji hipotesis dengan uji t dan f menggunakan SPSS versi 22. Hasil penelitian secara parsial arus kas tidak berpengaruh positif dan tidak signifikan terhadap likuiditas. Pada tabel distribusi t dimana thitung 0,641 < ttabel 2,365 dan nilai signifikan 0,542 > 0,05. Sedangkan secara parsial perputaran piutang tidak berpengaruh positif dan tidak signifikan terhadap likuiditas. Pada tabel distribusi t dimana thitung 0,563 < 2,447 dengan nilai signifikansi 0,591 > 0,05. Secara bersama-sama (simultan) arus kas dan perputaran piutang berpengaruh terhadap likuiditas. Dimana fhitung lebih kecil daripada ftabel (0,509 < 4,46) dan nilai signifikansi lebih besar dari a (0,622 > 0,05).
Determinan Tax Avoidance dengan Komisaris Independen sebagai Variabel Moderating Lestari, Reza; Tarmizi, Muhammad Irfan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p%p

Abstract

This study aims to see the influence of political connections, transfer pricing, and sales growth on tax avoidance with an independent commissioner as a moderating variable. The type of data in this study is secondary data with a population of all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling used purposive sampling, in which 13 companies were selected with 5 years of research so that there were 65 observational data. The analysis used is the structural inquiry model of the partial least square approach (SEM PLS) with the help of Smart PLS 3.0 software. The results of the study concluded that political connections had a positive and significant effect on tax avoidance. Transfer pricing and sales growth have a positive and insignificant effect on tax avoidance. Independent commissioners cannot moderate the relationship between political connections, transfer pricing, and sales growth on tax avoidance.
Pengembangan Media Video Animasi Berbasis Canva untuk Menstimulus Kemampuan Komunikasi Matematis Siswa Lestari, Reza; Rohani, Tri; Bastari, Syaiful
Indiktika : Jurnal Inovasi Pendidikan Matematika Vol. 7 No. 1 (2024): Indiktika : Jurnal Inovasi Pendidikan Matematika
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/indiktika.v7i1.16841

Abstract

Tujuan dari penelitian ini adalah untuk mengembangkan media video animasi berbasis Canva yang dirancang untuk menstimulus kemampuan komunikasi matematis siswa. Media video animasi ini diharapkan untuk memudahkan pengajaran matematika pada siswa Sekolah Dasar serta dapat menstimulus kemampuan komunikasi matematis melalui media video animasi yang dibuat berdasarkan model pengembangan ADDIE. Metode yang dipakai dalam penelitian ini adalah penelitian dan pengembangan. Data dikumpulkan melalui observasi, wawancara dan kuesioner yang dibagikan pada subjek uji dan menjadi acuan untuk pengembangan media sesuai tahapan yang menggunakan model pengembangan ADDIE. Berdasarkan hasil analisis data validasi ahli, ahli materi memperoleh skor rata-rata 80 (valid), dan ahli media memperoleh skor rata-rata 92 (sangat valid). Media video animasi juga memenuhi kriteria kepraktisan berdasarkan hasil angket respon siswa, dengan skor rata-rata 89,24% dari skor maksimum 100. Selain itu, media video animasi yang dikembangkan terbukti efektif. Hal ini terlihat dari perbedaan signifikan antara skor pretest dan posttest, skor rata-rata posttest lebih tinggi dibandingkan skor rata-rata pretest, menunjukkan adanya peningkatan dalam kategori sedang. Dengan demikian, dapat disimpulkan bahwa media video animasi berbasis Canva valid, praktis dan efektif sehingga dapat dinyatakan layak digunakan.
Pelatihan Dasar Literasi Digital bagi Guru SD Aisyiyah 1 Kauman Pagar Alam Menuju Pembelajaran Merdeka Berbasis Teknologi Lestari, Reza; Rohani, Tri; Susanti, Novi; Aristya, Irma Sendy; Kalsum, Umi; Lismareni, Neni; Pratama, Yoga; Feriza, Firman; Nugroho, Sigit
Jurnal Pengabdian Vol. 4 No. 1 (2025): Januari-Juni
Publisher : Bengkulu Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jp.v4i1.1314

Abstract

This Community Service activity aims to improve digital literacy understanding and skills among teachers at SD Aisyiyah 1 Kauman, Pagar Alam. Based on initial observations, it was found that most teachers had not yet optimally understood the use of digital technology in the learning process. Therefore, this training was designed using a participatory approach, actively involving teachers in each stage of the activity, including interactive lectures, workshops, and group discussions. The results of the training showed a significant improvement in the teachers’ understanding of digital literacy concepts, mastery of educational applications, and ability to design and implement technology-based learning. This activity is expected to serve as an initial step toward building a culture of digital learning in elementary schools and supporting educational transformation that is adaptive to the developments of the modern era.
Pengembangan Media Pembelajaran Berbasis Google SketchUp dengan Konteks Rumah Adat untuk Meningkatkan Hasil Belajar Materi Balok Danuarta, Refki Ekhsan; Widiawati, Widiawati; Lestari, Reza
Media Pendidikan Matematika Vol. 13 No. 1 (2025)
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/mpm.v13i1.15898

Abstract

This study aims to produce Google SketchUp-based learning media products with a valid and practical Besemah Traditional House context to improve student learning outcomes in block material. The development model used is 4D, which consists of the Define, Design, Develop, and Disseminate stages. In the Develop stage, the research was conducted through three activities, namely One-to-One, Small Group, and Field Test. The research was conducted on eighth-grade junior high school students, totaling 18 students. This research was motivated by the low learning outcomes of students in block material, which was caused by teacher-centered learning and the lack of learning media that supports visual and contextual understanding. Data was collected through interviews with teachers, validation questionnaires from experts (media, material, and language), practicality questionnaires from teachers and students, as well as pretest and posttest to measure student learning outcomes. Expert validation indicated a very high level of validity: 86.6% from media experts, 84% from content experts, and 92% from language experts, all categorized as highly valid. The validated media were then tested for practicality, achieving an average of 92.5% from teachers and 89.06% from students, both of whom categorized them as highly practical. Additionally, student learning outcomes showed improvement, with an average pretest score of 57.94 and a posttest score of 80.13. The N-Gain calculation yielded a score of 0.527, which falls into the moderate category. Based on these results, this educational media product is deemed valid, practical, and effective in improving students' learning outcomes on block-related material. Therefore, Google SketchUp-based educational media is worthy of consideration as an alternative in interactive and contextual mathematics learning processes.
Co-Authors Aristya, Irma Sendy Bastari, Syaiful Danuarta, Refki Ekhsan Delimah Pasaribu, Veta Lidya Feriza, Firman Neni Lismareni, Neni Novi Susanti Rohani, Tri Sigit Nugroho Tarmizi, Muhammad Irfan Umi Kalsum Widiawati Widiawati, Widiawati Yoga Pratama