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All Journal Jurnal Ilmiah Sekolah Dasar Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Utami, Gayatri
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Analysis of Errors in Resolving FPB and KPK Story Questions Based on Polya Procedures for Class IV Elementary School Students Utami, Gayatri; Saputro, Bagus Ardi; Asri Untari, Mei Fita
Jurnal Ilmiah Sekolah Dasar Vol 4, No 4 (2020): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jisd.v4i4.27464

Abstract

This research was conducted based on the existing problems, namely the student’s lack of ability when solving math story questions about FPB and KPK material. This study aims to analyze the types of student’s mistake in solving the FPB and KPK material story questions. In addtion, it also aims to describe the possible causes of errors made by IV grade elementary school students in solving FPB and KPK story questions based on Polya’s completion steps. The completion of a story based problem consists of four stages, namely understanding the problem, compiling a plan, implementing the plan, and re-checking the solution obtained. The research uses a qualitative approach with descriptive research. The method use is the method of testing and documentation. The results of the study show that there are four types of errors of grade IV elementary school students in solving the FPB dan KPK material story questions based on Polya’s solving steps, namely errors in undestanding the questions, errors ini planning, errors in imolementing the plans, and errors in checking the solutions obtained. The possibility of students making mistake in solving story problems is due to internal factors (within the students themselves), including haste and inaccuracy of students in the process. 
PENGARUH KEPEMILIKAN SAHAM ASING, FINANCIAL DISTRESS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN TEKANAN KEUANGAN SEBAGAI VARIABEL MODERASI Abbas, Dirvi Surya; Dewi, Siti Ratna; Fauzia, Elsa; Wulida, Scherly Vigid; Utami, Gayatri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7660

Abstract

This study aims to determine the effect of foreign share ownership, financial distress, and sales growth variables on tax avoidance with financial pressure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is quantitative with a purposive sampling approach, where 68 companies were sampled. The data used is secondary data taken from the company's financial statements and annual reports. The statistical tests used in this study are normality test analysis, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression test, coefficient of determination test, f test, and t test. The results of this study show that the results of the t and f tests show that: (1) foreign share ownership does not have a positive effect on tax avoidance (2) financial distress has a positive effect on tax avoidance (3) sales growth has a positive effect on tax avoidance (4) financial pressure moderates the effect of foreign share ownership on tax avoidance (5) financial pressure moderates the effect of financial distress on tax avoidance (6) financial pressure moderates the effect of sales growth on tax avoidance
Co-Authors Abbas, Dirvi Surya Bagus Ardi Saputro Dewi, Siti Ratna Fauzia, Elsa Mei Fita Asri Untari Wulida, Scherly Vigid