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PENGARUH MONEY POLITIC DALAM PEMILIHAN ANGGOTA LEGISLATIF TERHADAP KEBERLANGSUNGAN DEMOKRASI DI INDONESIA Nabila, Nisa; Prananingtyas, Paramita; Azhar, Muhamad
Notarius Vol 13, No 1 (2020): Notarius
Publisher : Magister Kenotariatan Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.304 KB) | DOI: 10.14710/nts.v13i1.29169

Abstract

ANALISIS KONTRIBUSI DAN PERBANDINGAN PENDAPATAN PAJAK DAERAH DAN RETRIBUSI DAERAH SEBELUM DAN SELAMA PANDEMI COVID-19 : (Studi Pada Kabupaten Dan Kota Di Pulau Jawa) Nabila, Nisa; Jannah, Lu’lu’ul
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 1 No. 2 (2022): Oktober : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1527.413 KB) | DOI: 10.55606/jurrie.v1i2.400

Abstract

Pajak daerah dan Retribusi daerah merupakan sumber terbesar dalam Pendapatan Asli Daerah. Pada saat pandemi Covid-19 terjadi di Indonesia, Pajak daerah dan Retribusi daerah mengalami penurunan. Penelitian ini bertujuan untuk mengetahui perbandingan sebelum dan selama pandemi Covid-19 pajak daerah dan retribusi daerah terhadap pendapatan asli daerah. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan jumlah sampel sebanyak 145 Kabupaten/ Kota. Instrumen yang digunakan berupa beberapa data laporan keuangan daerah di tahun 2018 sampai tahun 2021. Analisis data menggunakan analisis deskriptif dan uji asumsi klasik. Pengujian hipotesis menggunakan analisis uji komparatif atau uji T. Sedangkan untuk mengetahui pajak daerah dan retribusi daerah terhadap PAD dilakukan analisis kontribusi. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara pajak hotel, pajak restoran, pajak hiburan dan retribusi daerah terhadap PAD, sebelum dan selama pandemi Covid-19 dengan nilai signifikansi 0,016; 0,008; 0,000 dan 0,000. Sedangkan pada pajak reklame terhadap PAD tidak memilik perbedaan sebelum dan selama pandemi Covid-19. Analisis ini hanya dilakukan di beberapa Kabupaten/ Kota di Pulau Jawa.
Factors Influencing Tax Avoidance in Non-Financial Multinational Companies in Indonesia Nabila, Nisa; Aryani, Y. Anni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5784

Abstract

This study aims to analyze the influence of transfer pricing, fixed assets intensity, and sales growth on tax avoidance practices. This research focuses on non-financial multinational companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Tax avoidance is the dependent variable, while transfer pricing, fixed assets intensity, and sales growth are independent variables. The control variables used are profitability, leverage, and firm size. Purposive sampling is used as a sampling method. The sample in this study consists of 130 observational data from 26 non-financial multinational companies listed on the IDX in 2018-2022. The analysis method used is panel data regression with EViews 12 statistical test. The results of this study indicate that transfer pricing has a negative influence on tax avoidance. Sales growth has no impact on tax avoidance. Fixed asset intensity has a positive influence on tax avoidance. This study also shows that the control variables profitability and firm size affect tax avoidance, while leverage does not affect tax avoidance. This research is relevant for academics, researchers, and regulators. Examining transfer pricing, fixed assets intensity, and sales growth to tax avoidance can be a consideration for regulators, in this case, the Director General of Taxes to take action regarding companies that take advantage of loopholes in tax regulations.
Exploring Self-Efficacy of Early Childhood Education Teachers in Teaching English to Young Learners in Indonesian Kindergartens: A Mixed-Methods Approach Nikmah, Alfu; Pasiningsih, Pasiningsih; Majid, Narendra Adhitya; Nabila, Nisa; Nadiastuti, Intan
Prominent Vol 8, No 1 (2025): Prominent: Journal of English Studies
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/pro.v8i1.13736

Abstract

This study is aimed to analyze early childhood education (ECE) teachers’ self-efficacy in teaching English for young learners in kindergarten context. The mixed method was chosen as the research design to answer the research question to what extent do ECE teachers believe in their ability to teach English to young learners seen from three dimensions of self-efficacy, magnitude, generality, and strength. The participants in this study were ten kindergarten teachers in a school located in Central Java. In collecting the data, they were given a questionnaire adopted from Bandura’s theory that proposes the level of self-efficacy containing three dimensions, magnitude dimension, generality dimension and strength dimension. Then, an in-depth interview was conducted to validate and gather more data from the questionnaire filled in by participants. Findings showed that the level of self-efficacy of teachers was adequate in the three dimensions of self-efficacy, magnitude (score 3), generality (score 3), and strength (score 3). However, participants showed lack of self-efficacy in the two statements in strength dimension, feeling comfortable to help their students learning English and teaching English is not frustrating. On going professional developments are needed, such as regular workshop and English proficiency test for teachers to improve ECE teachers’ self-efficacy in teaching English for young learners.
Analisis Efektifitas Dan Efesiensi Kemandirian Keluarga Fakir Uzur Melalui Program Zakat Pada Baitul Mal Aceh Nurlina, Eka; Sari, Nurma; Nabila, Nisa; Rusdi, Rusdi
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 1 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i1.11790

Abstract

Purpose this research aims to find out the implementation of consumption zakat on fakir uzur program at Baitulmal Aceh as an effort in to increase the independence of mustahik and how the effectiveness of consumptive zakat as an effort to increase the independence of mustahik through the program as an effort to increase mustahik independence through the fakir uzur program at Baitulmal Aceh. fakir uzur program at Baitulmal Aceh. This research method uses a qualitative method descriptive method. The informants are the sub-division head of Baitulmal Aceh Distribution, assistants or volunteers of the fakir uzur program, and mustahik consumptive zakat in the fakir uzur program. fakir uzur program. The results showed that consumptive zakat in the fakir uzur program carried out by Baitulmal Aceh. uzur program carried out by Baitulmal Aceh based on 4 indicators, namely target accuracy, program socialization, program objectives have been effective. effective, so that mustahik in the fakir uzur program become independent because they are able to meet their daily needs so that they are independent in the future. fulfill their daily needs to be independent in old age without relying on the help of others. on the help of others. This indicates that Baitulmal's fakir uzur program is running well. Aceh's fakir uzur program is running well. However, other results found that supervision or monitoring is still relatively ineffective because there is no routine schedule carried out by Baitulmal. Baitulmal, Baitulmal Aceh conducts supervision according to the needs of the program and mustahik (tentative). programs and mustahik (tentative), this has an impact on errors in the financial management of the fakir uzur, where there are several cases of the assistance also enjoyed by family members. Keywords: Effectiveness of the fakir uzur program, self-reliance and independence Baitlu Mal Aceh
HUBUNGAN SELF REGULATED LEARNING DAN MOTIVASI DENGAN HASIL BELAJAR GEOGRAFI SISWA SMA NEGERI 7 BANDA ACEH Nabila, Nisa; Abdi, Abdul Wahab; Yulianti, Fitriani
Jurnal Ilmiah Mahasiswa Pendidikan Geografi Vol 10, No 2 (2025): MEI 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimpgeo.v10i2.29464

Abstract

Motivasi merupakan salah satu faktor yang mempengaruhi hasil belajar. Namun, dalam penerapannya, motivasi perlu diimbangi dengan perencanaan serta strategi untuk menata rencana pembelajaran dengan baik, sehingga hasil belajar meningkat. Self regulated learning dan motivasi menjadi faktor internal yang paling kuat mempengaruhi hasil belajar siswa. Penelitian ini bertujuan untuk mengetahui hubungan self regulated learning dan motivasi dengan hasil belajar siswa SMA Negeri 7 Banda Aceh. Penelitian ini menggunakan pendekatan kuantitatif dan jenis penelitian korelasional. Populasi dalam penelitian ini yaitu siswa kelas XI SMA Negeri 7 Banda Aceh yang berjumlah 107 siswa. Sampel yang diambil yaitu 51 siswa. Teknik pengumpulan sampel menggunakan proportional random sampling. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu angket. Teknik analisis data menggunakan korelasi ganda. Berdasarkan hasil analisis statistik diketahui bahwa hubungan antara self regulated learning dan motivasi dengan hasil belajar persamaan regresi ganda Y=37,2+0,19 +0,38 dapat diartikan kedua variabel bebas memberikan pengaruh positif terhadap variabel terikat. Koefisien korelasi self regulated learning dan motivasi dengan hasil belajar sebesar 0,42 cukup, korelasi self regulated learning dan hasil belajar sebesar 0,29 lemah, korelasi motivasi dengan hasil belajar sebesar 0,38 lemah, korelasi self regulated learning dan motivasi sebesar 0,31 lemah dan koefisien determinasi 17,6%. Hasil uji signifikansi menunjukkan (4,70) (3,19) pada taraf signifikan 5% sehingga tolak . Artinya terdapat hubungan yang signifikan antara self regulated learning dan motivasi dengan hasil belajar siswa SMA Negeri 7 Banda Aceh.Kata Kunci: hubungan, self regulated learning, motivasi, hasil belajar, geografi