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The Coding Effect of Institutional Ownership on Political and Tax Avoidance Behavior Muhaimin, Muhaimin; Arman, Andi; Wahid, Abdul; Putriani, Ade Irma; Yunus, Muh
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3233

Purpose: This study investigates the influence of political connections on tax avoidance and examines the moderating role of institutional ownership in Indonesia’s mining sector. Methodology: Quantitative research with a causal approach was conducted using a sample of 18 mining companies listed on the Indonesian Stock Exchange over four years, totalling 72 observations. Data were analysed using SPSS 24.0, applying Moderated Regression Analysis (MRA). Results: Political connections positively and significantly influenced tax avoidance. However, institutional ownership does not significantly affect tax avoidance and does not moderate the relationship between political connections and tax avoidance. Conclusions: Political connections significantly increase tax avoidance, giving firms favourable treatment. Institutional ownership had no moderating effect. Although legal, tax avoidance harms state revenue, highlighting the need for stricter regulations and transparency. Limitations: This study is limited to mining sector companies in Indonesia, which restricts the generalizability of the findings to other sectors or countries. Further research could compare results across countries with similar economic and cultural contexts, such as developing Asian countries, to enhance their representativeness. Contributions: This study adds to the literature by highlighting the unique role of political connections in tax avoidance within Indonesia's mining sector and demonstrating that institutional ownership may not always serve as an effective moderating factor. It also emphasizes the need for improved regulatory oversight and governance to mitigate tax avoidance practices linked to political affiliations.

Penerapan Model Pembelajaran Kooperatif Tipe Fishbowl Untuk Meningkatkan Keaktifan dan Hasil Belajar IPAS pada Murid Kelas V SD Inpres Panciro Kecamatan Bajeng Kabupaten Gowa Wahyuni, Citra; Yunus, Muh; Iskandar, Arifuddin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.5374

This research is a classroom action research that aims to increase interest and learning outcomes of social studies through the application of a Fishbowl-type cooperative learning model in grade V students of SD Inpres Panciro, Bajeng District Gowa Regency. The subject of this study is a grade V student of SD Inpres Panciro, Bajeng District, Gowa Regency with a total of 15 students, consisting of 8 male students and 7 female students. This research was carried out in two cycles, namely cycle I which was carried out 3 meetings (the first and second meetings for the learning process and the third meeting for the assessment of science and science learning outcomes) and cycle II was also carried out 3 meetings. The two cycles were carried out for 2 months plus summarizing all existing research results. The results of the study show that the application of the Fishbowl type cooperative learning model has succeeded in significantly increasing student learning activity. In the first cycle, the student's learning activity was recorded at only 69%, which shows that most students have not shown maximum participation in the learning process. However, after the implementation of improvements in cycle II, student learning activity has increased significantly, reaching 89%. This shows an increase in student involvement and enthusiasm in participating in learning activities, which can be caused by the use of a more interesting and effective learning model in cycle II. The Fishbowl-type cooperative learning model has also proven to be very effective in improving student learning outcomes in science and science subjects. In the first cycle, the completeness of student learning only reached 47% with an average score of 66, which indicates that many students have not reached the expected competency standards. However, in the second cycle, there was a very significant increase with learning completeness increasing to 93% and the average student score rising to 84. This increase shows that the efforts made to improve learning strategies have a positive impact so that students are better able to understand the material and achieve better learning outcomes.

Analisis Kepemimpinan Kepala Sekolah Dalam Peningkatan Prestasi Akademik IPAS Siswa di SD Inpres Parangrea Kecamatan Bajeng Kabupaten Gowa Mukarramah, Mukarramah; Yunus, Muh; Iskandar, Arifuddin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.5462

This study aims to analyze the leadership of school principals in improving the academic achievement of IPAS at SD Inpres Parangrea, Bajeng District, Gowa Regency. This research is a qualitative research with a descriptive approach. The subjects in this study are coaching supervisors, school principals, two low-grade teachers and 2 high-grade teachers. The data collection techniques in this study use interviews, observations, and documentation while the data analysis techniques used include data reduction, data presentation, and conclusion drawn/verification. The results of the study show that 1) The leadership of the principal at SD Inpres Parangrea has a very important role in improving the academic achievement of IPAS. The principal has carried out various strategies, ranging from the formulation of vision and mission, management of educational programs, teacher competency development, to innovation in learning. However, there are still several aspects that need to be improved, such as increasing teacher involvement in competency development programs, optimizing learning facilities, and more effective motivation strategies for students. The overall results of this study show that although the leadership of the principal has shown good development, there are still several areas that need to be improved so that the results achieved are more optimal, 2) The leadership of the principal at SD Inpres Parangrea has a diverse impact on the improvement of IPAS academic achievement. Several aspects such as a conducive academic culture, student learning discipline, and learning motivation have shown a positive impact, although there is still room for improvement in aspects of learning facilities and learning innovation. A comfortable learning environment has also been successfully created, although more attention needs to be paid to physical elements such as classrooms and green areas. Evaluation and learning outcomes show that the principal's efforts in supervising learning are good enough, but there is still a need for improvement in analyzing the evaluation results for more comprehensive improvement.

Penerapan Media Pembelajaran Berbasis Wordwall Untuk Meningkatkan Motivasi dan Hasil Belajar IPAS pada Murid Kelas V.A UPT SPF SDN Gunung Sari I Makassar Burhan, Nurhidayah; Yunus, Muh; Iskandar, Arifuddin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.5250

This study aims to determine the application of Wordwall-based learning media in increasing the motivation to learn science in grade V.A UPT SPF SDN Gunung Sari I Makassar and to find out the application of Wordwall-based learning media in improving social science learning outcomes in grade V.A UPT SPF SDN Gunung Sari I Makassar. The method used is classroom action research which aims to increase the motivation and learning outcomes of social studies through the application of Wordwall-based learning media to students in class V.A UPT SPF SDN Gunung Sari I Makassar. The subject of this study is a student of class V.A UPT SPF SDN Gunung Sari I Makassar with a total of 23 students, consisting of 13 boys and 10 girls. This research was carried out in two cycles, namely cycle I which was carried out 3 meetings (the first and second meetings for the learning process and the third meeting for the assessment of science and science learning outcomes) and cycle II was also carried out 3 meetings. The two cycles were carried out for 2 months plus summarizing all existing research results. The results of the study show that the application of Wordwall-based learning media has succeeded in significantly increasing students' motivation and learning outcomes of social sciences. In cycle I, the average percentage of student learning motivation indicators was 97%. In the second cycle, there was a significant increase of 29% to 88%. This means that the average percentage of student motivation indicators has exceeded the set success criteria of 75%. The application of Wordwall-based learning media can improve student learning outcomes. This is evidenced by the percentage of students who achieved KKTP scores in the first cycle of 35% increased to 87% in the second cycle. This means that the number of students who have achieved the KKTP score (70) has exceeded the set success criterion of 75%.

Penerapan Model Pembelajaran Kooperatif Tipe GQGA Untuk Meningkatkan Minat dan Hasil Belajar IPAS pada Murid Kelas V SD Inpres Mattontongdare Kecamatan Bajeng Barat Kabupaten Gowa Mukminah, Mukminah; Yunus, Muh; Iskandar, Arifuddin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.5376

This research is a classroom action research that aims to increase interest and learning outcomes of social studies through the application of a GQGA-type cooperative learning model in grade V students of SD Inpres Mattontongdare, West Bajeng District, Gowa Regency. The subject of this study is a grade V student of SD Inpres Mattontongdare in West Bajeng District, Gowa Regency with a total of 28 students, consisting of 14 male students and 14 female students. This research was carried out in two cycles, namely cycle I which was carried out 3 meetings (the first and second meetings for the learning process and the third meeting for the assessment of science and science learning outcomes) and cycle II was also carried out 3 meetings. The two cycles were carried out for 2 months plus summarizing all existing research results. The results of the study show that the application of the GQGA-type cooperative learning model has succeeded in significantly increasing students' interest in learning. In the first cycle, students' interest in learning was recorded to only reach 67%, but after the application of this model in the second cycle, students' interest in learning increased rapidly to 88%. This shows that the GQGA-type cooperative learning model is effective in arousing students' enthusiasm and involvement in the learning process, thereby increasing their motivation to learn better. The GQGA-type cooperative learning model has also proven to be very effective in improving student learning outcomes in science and science subjects. In the first cycle, only 61% of students achieved completeness, while 39% did not achieve completeness. However, in the second cycle, the number of students who did not complete dropped dramatically to only 7%, and the number of students who completed increased to 93%. This shows that the application of the GQGA-type cooperative learning model can help students understand the material better and achieve optimal results in social science learning.

Penerapan Model Pembelajaran Kooperatif Tipe Two Stay Two Stray dan Pemanfaatan Media Canva Untuk Meningkatkan Hasil Belajar IPAS Murid Kelas V.B di UPT SPF SDN Gunung Sari I Makassar Weda, Rahma; Yunus, Muh; Iskandar, Arifuddin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.5251

This research aims to improve the learning outcomes of science and science through the application of the Two Stay Two Stray type cooperative learning model and the use of Canva media in grade V.B at UPT SPF SDN Gunung Sari I Makassar. The research method used is classroom action research which consists of planning, implementation, observation, and reflection to continue to make improvements and evaluations. The subject of this study is students of class V.B at UPT SPF SDN Gunung Sari I Makassar with a total of 22 students, consisting of 8 boys and 14 girls. This research was carried out in two cycles, namely cycle I which was carried out 3 meetings (the first and second meetings for the learning process and the third meeting for the assessment of science and science learning outcomes) and cycle II was also carried out 3 meetings. The two cycles were carried out for 2 months plus summarizing all existing research results. The results of the study show that the application of the Two Stay Two Stray type cooperative learning model and the use of Canva media can improve student learning outcomes in science and science learning in class V.B at UPT SPF SDN Gunung Sari I Makassar. This is evidenced by the increase in the average percentage of student learning outcomes in each cycle. In the first cycle, the average student learning outcome was 67 with a learning completion percentage of only 50%. In cycle II, there was a significant increase with the average student learning outcome of 81 with the percentage of learning completion having reached 86%. This means that the average percentage of student learning outcomes has exceeded the set success criteria of 75%.

Penerapan Ice Breaking Untuk Meningkatkan Motivasi dan Hasil Belajar Siswa Kelas X di SMKS Muhammadiyah Bungoro Andrianisah, Andrianisah; Yunus, Muh; Saripuddin, Saripuddin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.5576

This research aims 1) To increase the learning motivation of class X students through Ice Breaking at SMKS Muhammadiyah Bungoro. 2) To improve the learning outcomes of class X students through Ice Breaking at SMKS Muhammadiyah Bungoro. The research motto used is Classroom Action Research (PTK). The research is carried out in two cycles, each cycle consists of planning, implementation of actions, observation, and reflection. The subject of this study was carried out on class X students at SMKS Muhammadiyah Bungoro which amounted to 25 students. The data collection techniques used in this study were carried out by means of observation, documentation, and written tests. The data analysis technique used in this study is a percentage descriptive analysis in the form of data obtained from 1) the percentage of student learning motivation and 2) the improvement of learning outcomes obtained from the average score of pretest and posttest student learning outcomes before and after the implementation of Ice Breaking. The results of this study show that 1) Students' learning motivation before and after ice breaking has increased. 2) The learning outcomes of students before and after the ice breaking were increased. This can be seen in the learning process showing greater student learning motivation in learning activities which is shown by the behavior of actively answering questions, the amount of interest in attending lessons and great attention to project subjects. Student learning outcomes have increased, namely 50.08 in the initial condition, 66.60 in Cycle I, and 77.80 in Cycle. In addition, the number of students who meet the KKTP has also increased, namely 10 students in the initial condition, 12 students in Cycle I, and 20 students in Cycle II.

Decoction of bay leaf (syzygium polyanthum) against the reduction of high blood pressure in 3-month injectable birth control receptors S, Irmawati; Rosdianah, Rosdianah; Wahyuningsih, Tia Yulita; Yunus, Muh
Jurnal Ilmiah Kesehatan Sandi Husada Vol 13 No 2 (2024): Jurnal Ilmiah Kesehatan Sandi Husada
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Akademi Keperawatan Sandi Karsa (Merger) Politeknik Sandi Karsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35816/jiskh.v13i2.1212

Introduction: Hypertension or high blood pressure is a serious health problem and has the potential to trigger various complications, such as heart disease and stroke. Bay leaf (Syzygium polyanthum), which is traditionally used as an herbal medicine, is known to contain bioactive compounds such as flavonoids, tannins, and saponins, which have the potential to lower blood pressure. However, research on the effectiveness of bay leaf decoction in 3-month injectable birth control receptors is still limited. Objective: This study aims to evaluate the effect of bay leaf decoction (Syzygium polyanthum) on the reduction of high blood pressure in 3-month injectable birth control receptors. Methods: This study uses a quasi-experimental method with a pre-test and post-test design in one group. A total of 60 respondents who were long-term acceptors of 3-month injectable birth control with high blood pressure were selected purposively. The respondents were given a decoction of bay leaves every day. Blood pressure was measured before and after the intervention using a digital sphygmomanometer. Data were analyzed using a paired t-test to determine the significant difference between blood pressure before and after the intervention. Result: The study showed a significant decrease in systolic and diastolic blood pressure after administering bay leaf decoction. The average decrease in systolic blood pressure was 12 mmHg, and diastolic blood pressure was eight mmHg after 14 days of consumption. The paired t-test showed a p< value of 0.05, indicating a significant difference between blood pressure before and after the intervention. Conclusion: Bay leaf decoction (Syzygium polyanthum) significantly lowers high blood pressure in 3-month injectable birth control receptors. These results suggest that bay leaf can be a potential complementary therapy in the management of hypertension, especially for those who use long-term hormonal contraceptives. Although the results of this study are promising, more research with larger sample sizes and extended intervention periods is needed to confirm these findings and assess the long-term safety of using bay leaf decoction

Effect of implementing childbirth preparation classes on women's self-efficacy and pregnancy outcomes Azza, Awatiful; Sasarari, Zusana A; Nurafriani, Nurafriani; S, Irmawati; Yunus, Muh
Jurnal Ilmiah Kesehatan Sandi Husada Vol 14 No 1 (2025): Jurnal Ilmiah Kesehatan Sandi Husada
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Akademi Keperawatan Sandi Karsa (Merger) Politeknik Sandi Karsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35816/jiskh.v14i1.1245

Introduction: Childbirth preparation classes play a crucial role in equipping pregnant women with the knowledge and skills necessary to face labor with confidence. Low maternal self-efficacy is often associated with increased anxiety, longer labor duration, and negative birth experiences. This study examines how implementing childbirth preparation classes affects womenâ€™s self-efficacy and pregnancy outcomes. Research Methodology: This quasi-experimental study used a pre-test and post-test control group design. 60 pregnant women in their third trimester were recruited and randomly assigned to either the intervention group (n=30), who received childbirth preparation classes, or the control group (n=30), who received standard antenatal care. The classes were conducted over four sessions, covering the labor process, pain management, relaxation techniques, and postpartum care. Self-efficacy was measured using the Childbirth Self-Efficacy Inventory (CBSEI), while pregnancy outcomes were assessed through medical records and post-delivery interviews. Result: The results showed a statistically significant increase in self-efficacy scores in the intervention group compared to the control group (p < 0.01). Additionally, women in the intervention group experienced shorter labor durations, lower cesarean section rates, and higher satisfaction with their birth experience. There were no significant differences in neonatal outcomes between the two groups. Conclusion: Implementing childbirth preparation classes positively influences maternal self-efficacy and improves several pregnancy outcomes. Integrating such programs into routine antenatal care can enhance maternal confidence and promote safer, more positive birth experiences

Penerapan Ice Breaking Untuk Meningkatkan Motivasi dan Hasil Belajar Siswa Kelas X di SMKS Muhammadiyah Bungoro Andrianisah, Andrianisah; Yunus, Muh; Saripuddin, Saripuddin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.5576

This research aims 1) To increase the learning motivation of class X students through Ice Breaking at SMKS Muhammadiyah Bungoro. 2) To improve the learning outcomes of class X students through Ice Breaking at SMKS Muhammadiyah Bungoro. The research motto used is Classroom Action Research (PTK). The research is carried out in two cycles, each cycle consists of planning, implementation of actions, observation, and reflection. The subject of this study was carried out on class X students at SMKS Muhammadiyah Bungoro which amounted to 25 students. The data collection techniques used in this study were carried out by means of observation, documentation, and written tests. The data analysis technique used in this study is a percentage descriptive analysis in the form of data obtained from 1) the percentage of student learning motivation and 2) the improvement of learning outcomes obtained from the average score of pretest and posttest student learning outcomes before and after the implementation of Ice Breaking. The results of this study show that 1) Students' learning motivation before and after ice breaking has increased. 2) The learning outcomes of students before and after the ice breaking were increased. This can be seen in the learning process showing greater student learning motivation in learning activities which is shown by the behavior of actively answering questions, the amount of interest in attending lessons and great attention to project subjects. Student learning outcomes have increased, namely 50.08 in the initial condition, 66.60 in Cycle I, and 77.80 in Cycle. In addition, the number of students who meet the KKTP has also increased, namely 10 students in the initial condition, 12 students in Cycle I, and 20 students in Cycle II.

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