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Primary School Students' Learning Anxiety during the COVID-19 Pandemic Anggraeni, Sri Wulan; Alpian, Yayan; Kodariah, Siti
International Journal of Elementary Education Vol 5, No 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijee.v5i1.33036

This study aims to determine how elementary school students' learning anxiety during the COVID-19 period. This research method uses a qualitative descriptive approach with observation data collection techniques, interviews, and questionnaires. The data were analyzed through the stages of data reduction, data presentation, and conclusion drawing. The subjects in this study were elementary school students, teachers, and the participation of students' parents. The results of this study indicate that the level of learning anxiety of elementary school students during the COVID-19 pandemic did not show a high level of anxiety or was still limited and still considered light, did not cause excessive anxiety. Besides, the role of parents in accompanying and guiding students to study at home is quite effective in overcoming student learning anxiety. Various efforts were made to overcome student learning anxiety during the COVID-1 pandemic. These findings concluded that the anxiety experienced by elementary school students was still within normal limits.

Pengaruh Perencanaan Pajak, Penghindaran Pajak dan Corporate Governance Terhadap Nilai Perusahaan Hardianti, Rafika; Yuniati, Yuniati; Kodariah, Siti
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 13 No. 1 (2024): Nominal April 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i1.64082

ABSTRACTThe purpose of this study is to ascertain the impact of tax planning, tax avoidance and corporate governance on firm value of manufacturing companies listed on the Indonesian Stock Exchange's consumer products sector list in period 2016-2021. This study's sampling strategy makes use of a purposive sample that 22 companies provided. Multiple linear regression analysis is the model analysis used in this study. There is a quantitative research method being applied. The result show that tax planning and corporate governance has positive significant effect on firm value, firm value is not significantly impact by tax avoidance and firm value is significantly impacted by tax planning, tax avoidance and corporate governance all at the same time. Companies that carry out efficient tax planning, appropriate tax avoidance and good corporate governance will produce high company profits so that the value of the company will increase.Keywords: Tax Planning, Tax Avoidance, Corporate Governance, Firm ValueABSTRAKPenelitian ini memiliki tujuan untuk melihat pengaruh perencanaan pajak, penghindaran pajak dan corporate governance terhadap nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI Tahun 2016-2021. Teknik pengumpulan sampel menggunakan purposive sampling dan diperoleh sebanyak 22 perusahaan. Model analisis ini menggunakan analisis regresi linear berganda. Metode yang digunakan adalah metode penelitian kuantitatif. Hasil penelitian menunjukkan bahwa perencanaan pajak dan corporate governance memiliki pengaruh positif pada nilai perusahaan, penghindaran pajak tidak memiliki pengaruh pada nilai perusahaan dan secara simultan perencanaan pajak, penghindaran pajak dan corporate governance memiliki pengaruh yang signifikan pada nilai perusahaan. Perusahaan yang melakukan perencanaan pajak yang efisien, penghindaran pajak yang tepat dan corporate governance yang baik akan menghasilkan laba perusahaan yang tinggi sehingga nilai perusahaan akan meningkat.Kata Kunci: Perencanaan Pajak, Penghindaran Pajak, Corporate Governance, Nilai Perusahaan

A Study of Feminine Accounting in Household Financial Management Practices: A Case Study of Housewives in RT 005 RW 006, Kelurahan Gumuruh Kodariah, Siti; Riansyah Putra, Ricky; Noor, H. Qur'ani; Sukmana, Sina Delphia
Greenation International Journal of Economics and Accounting Vol. 2 No. 4 (2024): Greenation International Journal of Economics and Accounting (December 2024 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i4.278

This research aims to explore the adaptation of feminine accounting in household financial management practices among housewives in RT 005 RW 006 Kelurahan Gumuruh. A qualitative approach using case study methods was employed to understand how feminine accounting can create a more inclusive and gender-responsive financial management system. Data were collected through interviews, observations, and document analysis. The results show that feminine accounting enables more equitable and gender-sensitive household financial management. Additionally, the adaptation of feminine accounting supports family welfare by enhancing women's participation in financial decision-making. This study recommends training and education on feminine accounting to strengthen housewives' roles in effectively managing family finances.

Primary School Students' Learning Anxiety during the COVID-19 Pandemic Anggraeni, Sri Wulan; Alpian, Yayan; Kodariah, Siti
International Journal of Elementary Education Vol 5 No 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijee.v5i1.33036

This study aims to determine how elementary school students' learning anxiety during the COVID-19 period. This research method uses a qualitative descriptive approach with observation data collection techniques, interviews, and questionnaires. The data were analyzed through the stages of data reduction, data presentation, and conclusion drawing. The subjects in this study were elementary school students, teachers, and the participation of students' parents. The results of this study indicate that the level of learning anxiety of elementary school students during the COVID-19 pandemic did not show a high level of anxiety or was still limited and still considered light, did not cause excessive anxiety. Besides, the role of parents in accompanying and guiding students to study at home is quite effective in overcoming student learning anxiety. Various efforts were made to overcome student learning anxiety during the COVID-1 pandemic. These findings concluded that the anxiety experienced by elementary school students was still within normal limits.

IMPLEMENTASI AKUNTANSI ZAKAT PSAK 409 MENUJU AKUNTABILITAS PENGELOLAAN ZAKAT: STUDI KASUS LAZISMU KANTOR WILAYAH JAWA BARAT Azizah, Siti Nur; Hanim, Wasifah; Kodariah, Siti
Jurnal Akunida Vol. 11 No. 2 (2025): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v11i2.19815

LazisMu senantiasa memproduksi program-program pendayagunaan yang mampu menjawab tantangan perubahan dan masalah sosial masyarakat termasuk penanggulangan kemiskinan, untuk meningkatkan kesejahteraan masyarakat dengan cara memastikan pengelolaan dana zakat, infak sedekah dilakukan dengan baik sesuai dengan standar PSAK 409 yang sangat penting bagi organisasi nirlaba seperti LazisMu. Dengan implementasi akuntansi zakat PSAK 409 yang baik dapat memastikan akuntabilitas, transparansi dan kepatuhan hukum. Oleh karena itu, penelitian ini bertujuan untuk menilai kesesuaian laporan keuangan yang disajikan oleh LazisMu Jawa Barat. Metode yang digunakan adalah metode deskriptif kualitatif. Data diperoleh berdasarkan data primer dan data sekunder, data primer dengan melakukan wawancara dan observasi. Data sekunder melalui laporan keuangan Kantor Wilayah LazisMu Jawa Barat periode 31 Desember 2023. Adapun komponen laporan keuangan yang diteliti di antaranya pengakuan dan pengukuran awal, pengukuran selanjutnya, penghentian pengakuan, penyajian dan pengungkapan. Akuntabilitas laporan keuangan di Kantor Wilayah LazisMu Jawa Barat adalah lembaga tersebut telah menerapkan sebagian besar kesesuaian implementasi akuntansi berdasarkan akuntansi zakat PSAK 409, namun pada komponen aset kelolaan LazisMu Jawa Barat masih belum mengimplementasikan PSAK 409.

Revitalisasi Komunikasi Lintas Gang Berbasis Retorika Terapan di Desa Banyu Asih, Mauk Baadilla, Irwan; Hidayatullah, Ahmad; Kodariah, Siti; Rahman, Fauzi
Darma Cendekia Vol. 4 No. 2 (2025): Darma Cendekia
Publisher : CV Buana Prisma Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60012/dc.v4i2.183

Efektivitas komunikasi antar pengurus RT dan ketua gang di lingkungan RT masih menghadapi berbagai kendala, seperti penyampaian informasi yang kurang persuasif, miskomunikasi antar ketua gang, serta rendahnya partisipasi warga dalam kegiatan lingkungan. Fenomena ini menunjukkan perlunya peningkatan keterampilan komunikasi praktis bagi pengurus RT agar koordinasi dan kolaborasi antar warga lebih optimal. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kemampuan komunikasi lintas gang melalui pelatihan retorika terapan. Metode yang diterapkan meliputi ceramah interaktif, simulasi penyampaian pidato singkat, praktik komunikasi persuasif, dan refleksi pengalaman. Hasil evaluasi menunjukkan peningkatan signifikan kemampuan peserta dalam menyusun pesan, mengatur intonasi, serta menyampaikan informasi secara jelas dan persuasif. Rata-rata nilai postes mencapai 82,85, menandakan konsistensi peningkatan kemampuan komunikasi. Pelatihan ini juga berdampak pada efektivitas koordinasi antar pengurus RT dan ketua gang, tercermin dari keterbukaan dialog, responsivitas, dan penyampaian informasi yang lebih seragam. Simpulan dalam kegiatan pelatihan ini yaitu PKM memberikan kontribusi praktis dalam memperkuat struktur komunikasi lokal, meningkatkan kapasitas pengurus RT, dan mendorong partisipasi aktif warga, sehingga mendukung terciptanya lingkungan komunitas yang harmonis dan responsif.

Pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) Terhadap Pertumbuhan Laba pada Bank Konvensional di Indonesia Periode 2019–2023 Sundari, Annisa Pratiwi; Alfiana, Alfiana; Kodariah, Siti
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6k7rh955

This study examines the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on profit growth in conventional banks in Indonesia during the 2019–2023 period. The data were processed using EViews 12 through panel data regression, which involved data preparation, descriptive statistical testing, normality testing, classical assumption testing, and model selection procedures using the Chow, Hausman, and Lagrange Multiplier (LM) tests. The results show that the Random Effect Model (REM) is the most appropriate panel regression model for this research.The findings indicate that CAR has a positive and significant effect on profit growth, while LDR has a positive but insignificant effect. Simultaneously, both variables significantly influence profit growth with an R² value of 93.03%, demonstrating strong explanatory power. These results highlight that capital strength plays a crucial role in supporting bank performance, whereas credit distribution effectiveness—represented by LDR—does not significantly drive profit growth during the study period.

Pengaruh Current Ratio (CR) Dan Debt To Equity Ratio (DER) Terhadap Return On Assets (ROA) Pada Perusahaan Properti di BEI Periode 2021-2024 Yusuf, Rafli Maulana; Alfiana, Alfiana; Kodariah, Siti
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/aa6hyy10

The property and real estate sector faced complex challenges in the 2021-2024 period due to post-pandemic recovery and global economic fluctuations. This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in property companies listed on the Indonesia Stock Exchange (IDX). The research method used is quantitative with a purposive sampling technique, resulting in 10 sample companies with a total of 40 observations during the 2021-2024 period. Data analysis was performed using panel data regression with the selected Random Effect Model (REM). The partial test results (t-test) show that the Current Ratio has no significant effect on ROA with a negative direction. Conversely, the Debt to Equity Ratio has a positive and significant effect on ROA, indicating the effectiveness of using financial leverage in increasing profits. Simultaneously (F-test), CR and DER have a significant effect on ROA. The Adjusted R-squared value of 11.58% shows the contribution of the independent variables in the model, while the rest is influenced by other factors outside the study.

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