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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Artefak Jurnal Kepelatihan Olahraga Acitya Bhakti
Apriliani, Alma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Other

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Pengaruh Latihan Drill Terhadap Kemampuan Servis Backhand Bulutangkis Mahasiswa Apriliani, Alma; Arifin, Zaenal; Sonjaya, Azhar Ramadhana
Jurnal Kepelatihan Olahraga Vol 16, No 1 (2024)
Publisher : Fakultas Pendidikan Olahraga dan Kesehatan, Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jko-upi.v16i1.64866

Abstract

This research was motivated by the high number of short backhand servis errors made by badminton athletes who took part in activities at the Garut University Student Activity Unit, Physical Education class of 2019. One of the factors identified as the cause of these errors was the athlete's poor foot position when making the shot. . Therefore, improvement is needed through continuous training, one of which is by using drill exercises. The problem formulation for this research is whether there is an effect of drill training on backhand servis ability, with the aim of assessing the impact of drill practice on badminton athletes' backhand servis ability.The concepts and theories used as references include training concepts, training principles, drilling practice concepts, and badminton game concepts. The results of the research show that there is a positive influence of drill training on backhand servis ability. This is proven by an increase in the average value of the backhand serve after participation in drill practice. Statistical analysis produces a calculated t value = -20.716 and t table = -2.160, with -t calculated -t table (-20.716 -2.160). Apart from that, the probability value (P value) 0.05 or 0.000 0.05, so the null hypothesis (Ho) is rejected. This means that there is a significant difference in backhand servis ability before and after drill practice.Recommendations for this research were given to the UNIGA Student Activity Unit (UKM) Manager to improve the management of UKM activities, the Badminton UKM Manager to improve the quality and quantity of training, and to the campus to further improve the guidance of UNIGA UKM as an implementation of the Tri Darma of Higher Education.
Dinamika Kehidupan Nelayan Pangandaran 1970-2012: Transformasi Sosial Ekonomi dalam Konteks Negara Maritim Fahmi, Rezza Fauzi Muhammad; Nurholis, Egi; Rahayu, Tiara Kirani; Meilani, Rosa; Apriliani, Alma; Ramadhan, Afiyah Armina
Jurnal Artefak Vol 12, No 1 (2025): April
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ja.v12i1.17979

Abstract

The purpose of this research is to analyze the dynamics of Pangandaran fishermen's lives 1970-2012: socio-economic transformation in the context of a maritime nation. With a focus on social, economic and political changes in Indonesia as a maritime nation. During this period, fishermen shifted from traditional fishing gear to modern technology, increasing their catch and changing their economic mindset. This study highlights how technological changes, government policies, and globalization affect fishermen's lives and their impact on their welfare and community identity. The method used is the historical method through literature studies. Data are taken from primary and secondary sources, such as history books and journal articles. The results of this study indicate that in the midst of modernization, Pangandaran fishermen still maintain local traditions and maritime culture, reflecting their existence against changing times. The adaptation of fishermen in maintaining local traditions in the midst of modernization shows that maritime culture is not only a heritage, but also a potential to be developed as an identity and economic strength of a maritime nation. Comparative research is needed with other coastal areas in Indonesia to understand the pattern of fishermen's transformation in different cultural, geographical and policy contexts, as a basis for formulating a holistic national maritime strategy.
Optimalisasi Media Sosial untuk Pembelajaran Bahasa Arab Pemula di Pesantren Miftahul Ridwan Riyadi, Agus; Amalia, Nadwa Mutiara; Maulidah, Sopi Napilah; Asaniah, Alwah; Afiani, Kiki Dhea; Fajriani, Sania Dina; Apriliani, Alma; Hikmah, Nadia Nur; Artamevia, Neng Syifa
ACITYA BHAKTI Vol. 5 No. 1 (2025): ACITYA BHAKTI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/acb.v5i1.48757

Abstract

Pemanfaatan media sosial dalam proses pembelajaran bahasa Arab di Pondok Pesantren Miftahul Ridwan menjadi perhatian utama dalam kegiatan ini. Tujuan dari kegiatan ini adalah untuk membantu para santri memanfaatkan platform digital secara efektif sebagai media belajar, mengingat sebagian besar dari mereka masih belum terbiasa dengan penggunaan teknologi dalam pembelajaran. Sebagai upaya untuk menjawab tantangan tersebut, diselenggarakan seminar penyuluhan yang memperkenalkan metode pembelajaran bahasa Arab yang lebih menarik dan mudah diakses melalui media sosial. Pendekatan yang digunakan dalam kegiatan ini bersifat kualitatif dengan metode deskriptif. Data dikumpulkan melalui dokumentasi selama seminar berlangsung serta observasi terhadap keterlibatan dan tanggapan para santri. Hasil kegiatan menunjukkan bahwa sekitar 55% peserta mengalami peningkatan dalam penguasaan kosakata dasar bahasa Arab dan menunjukkan antusiasme untuk menerapkannya dalam kehidupan sehari-hari. Sebagai tindak lanjut, dilakukan pemasangan kosakata bahasa Arab di berbagai titik strategis di lingkungan pesantren, seperti pada pagar dengan label “سور” (pagar), sebagai bentuk penguatan memori dan penerapan bahasa dalam konteks nyata. Temuan ini mengindikasikan bahwa integrasi media sosial dalam proses pembelajaran dapat menjadi pendekatan alternatif yang efektif dan kontekstual di lingkungan pesantren.
PENGARUH PERENCANAAN PAJAK YANG DIPROKSIKAN DENGAN EFFECTIVE TAX RATE (ETR) DAN BOOK TO TAX DIFFERENCE (BTD) TERHADAP NILAI PERUSAHAAN: (Studi Empiris: Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024) Anggriani, Luvi; Ramadhanni, Nazwa Safina; Apriliani, Alma
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3455

Abstract

Introduction: This study examines the effect of tax planning, projected using the effective tax rate (ETR) and book-tax differences (BTD), on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period.Methods: The research population consists of all mining companies listed on the IDX within the specified period. The sampling method employed is purposive sampling, resulting in a sample of 11 companies with a three-year observation period, which generates 33 data points. Data analysis was conducted using multiple linear regression analysis with SPSS version 27.Results: The findings indicate that, when examined jointly, tax planning, as projected using ETR and BTD, has a significant effect on firm value. Similarly, when analyzed individually, tax planning projected using ETR has a substantial effect on firm value. Tax planning projected using BTD also having a significant impact on firm value.Implications: These results suggest that effective tax management plays a vital role in enhancing firm value, emphasizing the importance of strategic and lawful tax planning practices within mining companies. The findings also provide policymakers with insights to design tax regulations that balance state revenue interests with corporate financial performance, particularly in highly regulated sectors such as mining. Keywords: Tax Planning, Effective Tax Rate (ETR), Book to Tax Difference (BTD), and Company Value.
Co-Authors Afiani, Kiki Dhea Agus Riyadi Amalia, Nadwa Mutiara Anggriani, Luvi Artamevia, Neng Syifa Asaniah, Alwah Egi Nurholis Fajriani, Sania Dina Hikmah, Nadia Nur Maulidah, Sopi Napilah Meilani, Rosa Rahayu, Tiara Kirani Ramadhan, Afiyah Armina Ramadhanni, Nazwa Safina Rezza Fauzi Muhammad Fahmi Sonjaya, Azhar Ramadhana Zaenal Arifin