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All Journal eCo-Buss Borneo Journal of Language and Education
Fitriani, Laili
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Capital Intensity, Sales Growth, dan Kepemilikan Institusional Terhadap Agresivitas Pajak Fitriani, Laili; Suhendi, Chrisna
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2208

Abstract

Riset ini bertujuan menginvestigasi bukti empiris pengaruh capital intensity, sales growth, dan kepemilikan institusional terhadap agresivitas pajak sektor konstruksi dan real estate di BEI (2019-2023). Menggunakan 85 sampel data dari 17 perusahaan dengan teknik purposive sampling, analisis dilakukan melalui regresi linear berganda. Hasil uji T menunjukkan bahwa capital intensity berpengaruh positif signifikan terhadap agresivitas pajak (t-hitung 2,704; sig. 0,009). Sales growth tidak berpengaruh signifikan (t-hitung 0,667; sig. 0,507), sementara kepemilikan institusional berpengaruh negatif signifikan (t-hitung -3,566; sig. 0,001). Uji hipotesis F menunjukkan bahwa secara simultan, ketiga variabel berpengaruh signifikan terhadap agresivitas pajak (sig. 0,000). Riset ini mengindikasikan pemanfaatan depresiasi aset untuk meminimalkan beban pajak. Namun, sales growth tidak mendorong tindakan agresif dalam minimisasi pajak. Pengawasan intensif pada perusahaan dengan kepemilikan institusional tinggi dapat mereduksi agresivitas pajak.
Implementation of Arabic Animation Videos in Maharah Istima Learning Based on Behavioristic Theory Arista, Dian; Al Faruqi, Mhd Ibnu Hanan; Fitriani, Laili; Aziz, Abdul
Borneo Journal of Language and Education Vol 5 No 2 (2025): Borneo Journal of Language and Education, Vol.5 (No.2), Agustus 2025
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, Universitas Islam Negeru Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/benjole.v5i2.8205

Abstract

This study aims to implement Arabic animation videos in learning Maharah Istima' (listening skills) based on behavioristic theory. The background of this research is based on the challenges in learning Arabic, especially in improving students' listening skills which are often considered less interesting and monotonous. Behavioristic theory was chosen because it emphasizes habit formation through repetition and reinforcement, which is considered effective in language learning. In addition, there are three reinforcements in behavioristic theory that are stimuli to get a good response from students, namely positive, negative, and punishment reinforcement. The research method used is a descriptive qualitative research method. The participants in this study are students in class PBA A UIN Maulana Malik Ibrahim Malang. Data was collected through interviews and observation of student activities during learning. The data analysis technique used is the Miles & Huberman interactive analysis technique with three stages, namely data reduction, data presentation, and conclusion drawn. The results of the study show that the use of Arabic animation videos in Istima' learning can help students increase motivation and understanding. The behavioristic theory used during the learning process can make students focus in class. The implication of this study is the importance of integrating technology and creative media in learning Arabic, especially in developing more interactive and interesting learning methods based on relevant learning theories. This research contributes to the development of innovative Arabic language learning strategies oriented towards improving students' skills.
Co-Authors Abdul Aziz Al Faruqi, Mhd Ibnu Hanan Chrisna Suhendi Dian Arista