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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE saadah, lailatus; Permatasari, Annisa Indah; Muhammad Soedarman , Soedarman
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8674

Abstract

This research aims to determine the effect of profitability, leverage and company size on tax avoidance. This study uses a causal quantitative research with descriptive statistical analysis. The sampling technique uses purposive sampling was canducted on property and real estate companies listed on Indonesia Stock Exchange in 2021-2022 with a sample of 54 companies. The analysis method was processed using SPSS with data analysis techniques wich include normality test, multicolinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R²), and partial influence test (t test). The research results show that profitability and leverage influence tax avoidance. Meanwhile, company size has no effect on tax avoidance
PENGARUH AUDIT DELAY, KOMITE AUDIT, DAN KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Mohamad Soedarman; Nur Aziza Janadea; saadah, lailatus
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8702

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit delay, komite audit dan kualitas laporan keuangan terhadap nilai perusahaan dengan kepemilikan manajerial sebagai variable moderasi. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling dan dengan kriteria yang sudah ditentukan diperoleh sampel sebanyak 23 perusahaan atau 69 data. Hasil penelitian menunjukkan bahwa audit delay berpengaruh negatif terhadap nilai perusahaan, komite audit tidak berpengaruh terhadap nilai perusahaan dan kualitas laporan keuangan berpengaruh positif terhadap nilai perusahaan. Kepemilikan manajerial tidak mampu memoderasi pengaruh audit delay terhadap nilai perusahaan, kepemilikan manajerial memperkuat pengaruh komite audit terhadap nilai perusahaan, dan kepemilikan manajerial memperlemah pengaruh kualitas laporan keuangan terhadap terhadap nilai perusahaan.
Pengaruh Metode Project Based Learning dalam Meningkatkan Penguasaan Kosakata Bahasa Arab pada Siswa Baidhowi, Ahmad; Saadah, Lailatus
TSAQOFAH Vol 4 No 2 (2024): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v4i2.2710

Abstract

Project based learning method learning is based on creating and creating and learning the material to be studied, while mastery of student vocabulary is carried out to improve students' abilities in Arabic vocabulary. In its implementation, researchers have tested it on January 5, 2024 at Madrasah Ibtidaiyah Miftahussa'adah in Tangerang city. This study aims to determine how much influence the project-based learning method if applied to Arabic language learning that can improve students' mastery of Arabic vocabulary in grade 5 at Madrasah Ibtidaiyah Miftahussa'adah Tangerang city by testing in the control class and experimental class. This study used a quasi-experimental method with a population of 80 students, while the sempel taken was grade 5 with a total of 18 students. Data collection techniques used in the form of interviews, documentation and tests with 10 essay questions. The results of the study were found to obtain a value of 4,325 < 5,005, so that the data obtained could be significant that Ha was accepted while Ho was rejected, with the conclusion that this research could improve students' mastery of Arabic vocabulary by applying the project-based learning method in grade 5 at Madrasah Ibtidaiyah Miftahussaadah Tangerang city.
Attitudes to Use of Mobile Banking and Demographic Factors Saadah, Lailatus; Shafira, Alvina Laili
International Research-Based Education Journal Vol 5, No 1 (2023)
Publisher : Faculty of Education Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um043v5i1p71-85

Abstract

This study intends to examine variations in attitudes toward using mobile banking among students at the University of KH. A. Wahab Hasbullah's economics faculty. This study employed a quantitative research design, and 37 respondents—students who use mobile banking at the banks of BCA, BRI, BSI, BNI, Mandiri, and Bank Jatim—were given questionnaires to complete. Descriptive analysis, attitude tabulation, and one-way ANOVA analysis are the data analysis methods used in this study. The findings of this study show that, among the 37 respondents that participated in the attitude tabulation, 19 respondents had favorable attitudes and 18 respondents had negative attitudes regarding using mobile banking. This demonstrates that the majority of respondents are happy with the services offered by all popular mobile banking platforms. Additionally, the findings of the one-way ANOVA analysis indicate that there is a probability value > 0.05 for the analysis of attitudes based on age, gender, occupation, and frequency of usage, so H0 is accepted and Ha is rejected. Therefore, views on using mobile banking are unaffected by factors such as age, gender, occupation, and frequency of use.
TINGKATKAN KEMAMPUAN BERBAHASA MELALUI MULTILANGUAGE BERBASIS ETNOLANGUAGE DI SDN SUMBERSARI 2 Saadah, Lailatus; Taqiyuddin, Ahmad; Mahendri, Wisnu; Rizqiyah, Alfiyatur; Kusumo, Ahmad Wasis Joyo; Qomariyah, Siti Nur
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2024): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v2i2.22954

Abstract

Many students are poor in language aspects, including regional languages, Indonesian, English and Arabic, and there are no multilingual books that attract students' interest, and due to differences in curriculum, there are differences in lessons in each class. Students' language skills are felt to be less than optimal. Therefore, language introduction and training is held. The aim of this activity is to improve students' language skills. The approach method that can be used are socialization, education, implementation, and evaluation by combining Jigsaw and Outdoor Study learning methods. The stages that have been implemented in the Multilingual Introduction and Training work program have an influence on students' work results. This plays an important role in motivating students to develop skills in mastering English and Arabic. The results of the training show data on increasing learning outcomes from 20 students who were held in a pre-test with an average score of 62, a maximum score of 78 and a minimum score of 50. After receiving multilingual training, the students were able to achieve a score that met the KKM, namely more than 79 by 60 %, so it can be concluded that multilingual training can be said to be quite effective.
Landasan Penyelenggaraan Pendidikan Inklusi di Sekolah Alam Tangerang Nurfadillah, Septy; Saadah, Lailatus; Cahyani, Ajeng Putri; Haya, Aqila Fadiya; Rachma, Salsabila Nabira; Umayyah, Nida; Huzaemah, Huzaemah
MASALIQ Vol 2 No 6 (2022): NOVEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.413 KB) | DOI: 10.58578/masaliq.v2i6.625

Abstract

Education is a basic right of every Indonesian citizen, including those with special needs. Inclusive education is an educational service system that requires children with special needs to attend neighborhood schools in regular classes with their peers. In Indonesia, especially in primary schools, it has not been accompanied by a vision of education that is not based on an inclusive ethos that prioritizes diversity and equality in educational attainment. Inclusive education is an approach that aims to change the education system by removing barriers that can prevent all students from fully participating in education. The type of research used is a qualitative research method in the form of questions and answers with a case study approach to carry out observations by interviewing. The results obtained in this study were based on the location of the natural school in Cipondoh, Tangerang city, so it was found in the interview that there were several children with special needs in the school with a population of 11 students with one teacher supervisor in each class so that ABK students got a good focus on learning. So that inclusive education is needed in every school to provide opportunities for children with special needs.
Analisis Pengawasan Kegiatan Humas sebagai Upaya Optimalisasi Promosi Sekolah dan PPDB Rahmawati, Sella Nur; Saadah, Lailatus; Allana Al Firdaus, Muhammad Zaki; Ramadhanti, Nur Rishma; Ahmad, Amaly Fudhla; Maisyaroh, Maisyaroh
Proceedings Series of Educational Studies 2025: Seminar Nasional Departemen Administrasi Pendidikan "Transformasi Manajemen Pendidikan: Memban
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengawasan merupakan salah satu fungsi penting dalam manajemen pendidikan di sekolah, termasuk dalam bidang hubungan masyarakat (humas). Penelitian ini bertujuan untuk menganalisis pengawasan kegiatan humas di SMP NU Bululawang, yang berfokus pada optimalisasi promosi sekolah dan penerimaan peserta didik baru (PPDB). Penelitian ini menggunakan pendekatan kualitatif melalui kegiatan observasi, wawancara serta studi dokumentasi. Hasil penelitian menunjukkan bahwa komunikasi humas, baik secara internal maupun eksternal, telah berjalan dengan baik, namun pengawasan yang diterapkan belum menggunakan prosedur terstruktur. Hal ini berdampak pada kurangnya partisipasi beberapa guru senior dalam kegiatan humas. Untuk mengatasi tantangan ini, sekolah mengadopsi pendekatan kekeluargaan melalui supervisi kepala sekolah dan komunikasi intensif. Penelitian ini diharapkan dapat memberikan kontribusi dalam meningkatkan strategi pengawasan humas yang lebih terstruktur di sekolah, serta mendorong efektivitas promosi sekolah dan penerimaan peserta didik baru.
The internalization of school environmental care through Adiwiyata program Saadah, Lailatus; Rusnaini, Rusnaini; Muchtarom, Moh
Jurnal Civics: Media Kajian Kewarganegaraan Vol 20, No 2 (2023)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jc.v20i2.56549

Abstract

Low levels of education impact a lack of understanding of the environment importance. One serious effort to increase awareness of environmental protection and management is through the world of education, both formal and non-formal education. Schools become a forum for conducting environmental education through holding environmentally friendly schools. This research aims to analyze the internalization of environmental care in schools through the Adiwiyata program. This research uses a qualitative approach. The location of the study was at Junior High School 1 Panawangan Grobogan. Researchers collected data through observation, interviews, and documentation methods. Interviews were conducted with the civic education teacher, six students, the school principal, and the chief coordinator of the Adiwiyata program. Data reduction, data presentation, and conclusion drawing were carried out by researchers as data analysis techniques. This research shows that internalizing environmental care can be done by implementing the components of the Adiwiyata program at Junior High School 1 Panawangan. Apart from that, the program is also supported by strengthening civic disposition given to Civics subjects. The Adiwiyata program combines learning and action that effectively changes student behavior to be more participatory in protecting the environment. This research has implications for schools to be able to collaborate with external parties such as environmental agencies, NGOs and environmental communities to increase students' understanding of current ecological issues. This collaboration can involve outreach activities, field trips, and environmental projects that actively involve students.
Analisis Pengaruh Religiusitas, Biaya Kepatuhan Pajak dan Penerapan E-filing Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Pada KPP Pratama Demak) Saadah, Lailatus; ., Widaryanti; Latifah, Nurul
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.453

Abstract

This study aims to analyze the effect of religiosity, tax compliance costs and the application of e-filing on taxpayer compliance at KPP Pratama Demak. The population in this study is an individual taxpayer registered at the KPP Pratama Demak. Samples were taken as many as 100 respondents using the Nonprobability Sampling method, namely Accidental Sampling by taking sample members from the population based on chance and deemed suitable by the researcher. While the data collection using a questionnaire. The results of this study indicate that religiosity, tax compliance costs, and the application of e-filing have a positive effect on taxpayer compliance.Keywords: Religiosity, Tax Compliance Fee, E-filing Implementation, Taxpayer Compliance.