Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal EduInovasi: Journal of Basic Educational Studies Lembaran Ilmu Kependidikan Indonesian Journal of Accounting and Governance
Lestari, Risti Dwi
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analysis of Existentialist Philosophy in The Merdeka Curriculum Cantika, Varary Mechwafanitiara; Lestari, Risti Dwi; Sapitri, Lenny; Kailani, Rizal
EduInovasi:  Journal of Basic Educational Studies Vol. 4 No. 1 (2024): EduInovasi:  Journal of Basic Educational Studies
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/edu.v4i1.1501

Abstract

Existentialism philosophy relates to the concept of Merdeka learning contained in the Merdeka curriculum. Understanding in this philosophical school emphasizes the freedom of individual humans in making choices and being responsible for their choices. This understanding aligns with the concept of Merdeka learning, which emphasizes the freedom of students to develop their potential and talents. This study aims to describe the analysis of existentialism philosophy in the Merdeka curriculum. The method used is a literature review with a qualitative approach. The data sources used come from books and research journal articles relevant to the topics raised in this study, namely existentialism, curriculum, learning, and education. The study results show that the concept of Merdeka learning initiated by Ki Hadjar Dewantara strongly connects with the philosophy of existentialism. Freedom to learn and existentialism aim to form an individual with complete freedom. In terms of the planning, implementation, and assessment aspects of the Merdeka curriculum, it can be seen that the concept of Merdeka learning encourages an understanding of the ability and speed of each student to find the truth and learn something while remaining responsible for what they have chosen. 
Implementation of  Elective Subject Selection Program in the Merdeka Curriculum Lestari, Risti Dwi; Rusman, Rusman; Adeoye, Moses Adeleke
Lembaran Ilmu Kependidikan Vol. 53 No. 1 (2024): Curriculum and Learning, Technology and Innovation in Education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lik.v53i1.2650

Abstract

Referring to several evaluation results of the 2013 Curriculum, the learning load is too large, it limits schools in designing education according to school conditions, and the existence of a reading system still causes students to have a fixed mindset. The government's response was to implement the Merdeka Curriculum through an elective subject selection program. This research aims to describe the implementation of the elective subject selection program. This research was conducted using a qualitative descriptive approach, with data collection techniques through interviews. The research subjects were three guidance counseling teachers from SMA Negeri 19 Bandung. The results show that the elective subject selection program has been implemented at SMA Negeri 19 Bandung, as evidenced by the program scheme created by the school with the elective subject selection program guide issued by the Minister of Education, Culture, Research, and Technology. The activities carried out by the school are quite diverse,  collaborating with internal schools but also external parties to implement this program a success. However, schools still have to face challenges such as the need to continue to carry out updates with each new generation by adjusting the condition of school infrastructure and the availability of teaching teachers so that the spirit of the elective subject selection program continues to be created, namely creating independence for each student. It is hoped that the research results obtained will be able to become a reference for other schools in preparing and implementing elective subject selection program schemes that suit the conditions of their respective schools.
PERENCANAAN PAJAK DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DENGAN VARIABEL MODERATING KUALITAS LAB Lestari, Risti Dwi; Rachmawati, Sistya
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/hhmmz772

Abstract

This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.
Co-Authors Adeoye, Moses Adeleke Cantika, Varary Mechwafanitiara Kailani, Rizal Rusman Rusman Sapitri, Lenny Sistya Rachmawati