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All Journal JURNAL IQRA´ Attractive : Innovative Education Journal Journal of Economics, Management, Business And Accounting (JEMBA) Bulletin of Community Engagement Bulletin of Pedagogical Research Jurnal Manajemen dan Bisnis Jurnal Akuntansi, Perpajakan dan Auditing JGuruku: Jurnal Penelitian Guru Emitor: Jurnal Teknik Elektro IJIE
Suhono
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Pengaruh ROA, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Sub-Sektor Otomotif dan Komponen Di BEI Periode Tahun 2012-2018 Sekar Utami; Suhono
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 1 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0201.05

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Return on assets (ROA), Leverage, dan Ukuran Perusahaan terhadap Tax avoidance pada perusahaan manufaktur sub-sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia. Teknik pemilihan sampel digunakan purposive sampling, dan diperoleh 8 perusahaan manufaktur sub-sektor otomotif yang memenuhi persyaratan sebagai sampel penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dari 3 variabel yang diuji, 2 terbukti mempengaruhi tax avoidance yaitu variable ROA, ukuran perusahaan. Sedangkan leverage tidak berpengaruh terhadap tax avoidance.
PENGARUH PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CIKARANG SELATAN Marpaung, Uswatun Fadillah; Suhono; Suparno; Akbar.M, Nahruddien
MANABIS: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Juni 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v2i2.1739

Abstract

This study aims to examine and analyze the Effect of Taxpayer Understanding, Tax Service Quality and Tax Sanctions on Individual Taxpayer Compliance. The population in this study is individual taxpayers registered with KPP Pratama Cikarang Selatan. The determination of the number of samples in this study used the Slovin formula with a percentage error rate of 10%. with the number of samples used as many as 100 samples. The type of research applied to research is quantitative research through a descriptive approach. The data in this study uses primary data in the form of questionnaire distribution to individual taxpayers registered at KPP Pratama Cikarang Selatan who have income both employees / employees and entrepreneurs using Google forms that will be processed using the SPPS Version 25 program. The analytical methods used in this study are data quality test, classical assumption test, hypothesis test and multiple linear regression analysis. The results of this study show that Taxpayer Understanding, Tax Service Quality and Tax Sanctions simultaneously affect Individual Taxpayer Compliance. Viewed partially, Taxpayer Understanding and Tax Sanctions affect Individual Taxpayer Compliance. however, the Quality of Tax Services does not affect the Compliance of Individual Taxpayers. Thus, the better the understanding of taxpayers and tax sanctions will increase the compliance of individual taxpayers at the South Cikarang Pratama Tax Service Office, while the quality of tax services has not been able to fully improve the compliance of individual taxpayers
The Effectiveness of Project-Based Learning Toward Students' Speaking Performance and Skill Agustin N H Wijaya; Umar Al Faruq A Hasyim; Mai Zuniati; Marzia Khatan Smita; Suhono; Irhamudin
Attractive : Innovative Education Journal Vol. 7 No. 1 (2025): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v7i1.1670

Abstract

This article aims to investigate the impact of Project-Based Learning (PBL) on the speaking performance and skills of second-semester students in the English Study Program at Universitas Ma’arif Lampung. PBL was employed in this study to address issues encountered in speaking classes. A pre-test was administered to 18 students from the English Study Program as part of the research conducted in March 2024. The analysis of the pre-test revealed a mean score of 54.89, with a standard deviation of 7.738 and a sample size of 18, alongside a minimum score of 44 and a maximum score of 64. The post-test results indicated an increase in the average score of students taught using PBL, suggesting a significant enhancement in both their performance and speaking skills attributable to the project-based learning approach. This underscores the efficacy of this method in yielding notable differences between pre-test and post-test results. The implementation of PBL in speaking instruction encompasses several phases, including the formulation of a project strategy, the establishment of a timeline, monitoring the progress of students and the project, analysing outcomes, and evaluating the overall experience.
Digital Literacy Program for Mahasantri at Perguruan Tinggi Keagamaan Islam (PTKI) Metro City in Supporting of Creative Economy Uswatun Hasanah; Marzia Khatan Smita; Suhono
Bulletin of Community Engagement Vol. 5 No. 1 (2025): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v5i1.1694

Abstract

The rapid growth of the creative economy is often hampered by a mismatch between the quality of human resources and the digital literacy of younger generations. This study implements a Digital Literacy Assistance Program for Mahasantri at Perguruan Tinggi Keagamaan Islam (PTKI) in Metro City, aiming to empower them as drivers of the creative economy. Utilizing the Asset-Based Community Development (ABCD) approach, the program leverages various assets, including individual skills, natural resources, and existing infrastructure. The results show that participants acquired critical digital knowledge and skills, enabling them to effectively use e-commerce platforms, expand their market reach, and enhance sales performance. Notably, the program led to a 20% increase in market reach and improvements in product branding strategies. It also raised awareness among Mahasantri about the potential of the creative economy, helping them recognize their own creative capacities and the opportunities available. This study highlights the importance of targeted digital literacy training in fostering economic empowerment and underscores the need for continued support in this area
DEVELOPING OF ENGLISH VOCABULARY POCKET BOOK MULTIMEDIA GRADE TENTH AT STATE 3 VOCATIONAL HIGH SCHOOL METRO Suhono; Rani Setyawati; Wiwied Pratiwi
International Journal on Integrated Education Vol. 6 No. 5 (2023): International Journal on Integrated Education (IJIE)
Publisher : Researchparks Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijie.v6i5.4344

Abstract

This research develops multimedia vocabulary media pocket books in English which aims to determine the validity of multimedia vocabulary media pocket books in English, determine the practicality of multimedia vocabulary media pocket books in English, and determine the effectiveness of multimedia vocabulary media pocket books in English. The purpose of this study was to improve multimedia vocabulary mastery in English and increase students' interest in reading by using pocket books for tenth grade students at State Vocational High School 3 Metro. Researchers used RND research. Data collection was carried out through observation, interviews, questionnaires and documentation. This development uses the Borg & Gall model where there are 10 steps, but only 6 steps are used due to time, effort and cost limitations. The validity results obtained were 98.3% (media experts) and 98.47% (material experts), (2) the practicality of the media was stated to be very practical with a percentage of 97% (student questionnaire), and the effectiveness of the media was stated to be very effective with the results of the learning percentage of 90% (evaluation).
An Error Analysis of Writing Products Made By Indonesian Islamic University Students Suhono; Bambang Yudi Cahyono; Falentinus Ndruru
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 10 No. 1 (2025): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v10i1.5808

Abstract

The mismatch between the grammar used in writing English and the structure of Indonesian was often the leading cause of errors in writing. This article further analyzed the error analysis of writing products made by Indonesian Islamic university students of EFL More specifically, this study attempted to describe the types of grammatical errors in written products, the frequent types of grammatical errors, and the students’ awareness of errors. Two methods, quantitative and qualitative, were applied to accomplish this. Written tests and semi-structured interviews were used to collect the data. Students’ written Production was analyzed for errors based on the Surface Strategy Taxonomy Theory proposed by Dulay, Burt, and Krashen. The findings of this study revealed that students from Indonesian Islamic universities displayed a range of errors in their written products. The most prevalent errors identified were Misformation errors within the writing products of these EFL students. The errors committed by the students in their written outputs were further substantiated by the results of interviews, indicating that, whether aware or unaware, the students struggled to recognize and self-correct their grammatical errors in their written product. This study has provided significant insights into teaching English in general and specifically in writing instruction. By understanding the types of sentence errors commonly made by students, educators can focus on critical teaching points and effectively monitor their student’s adherence to the lessons delivered.
PENINGKATAKAN PRESTASI BELAJAR SISWA TENTANG KONSEP GAYA GRAVITASI MENGGUNAKAN METODE PERCOBAAN DAN MEDIA KONGKRET PADA MATA PELAJARAN ILMU PENGETAHUAN ALAM KELAS V SEKOLAH DASAR NEGERI TARABAN 02 KECAMATAN PAGUYANGAN KABUPATEN BREBES Suhono
JGuruku: Jurnal Penelitian Guru Vol 2 No 1 (2024)
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Kuningan

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

Abstract

ABSTRAK Setelah dilaksanakan penelitian PTK dengan judul Peningkatakan prestasi, aktivitas dan keterampilan Belajar siswa tentang konsep gaya gravitasi Menggunakan metode percobaan dan media kongkret Pada mata pelajaran ilmu pengetahuan alam Kelas v semester 2 sekolah dasar negeri Taraban 02 kecamatan Paguyangan Kabupaten brebes Melalui metode eksperimen / percobaan prestasi belajar siswa meningkat dengan bukti nilai rata – rata pra siklus 50,9 siklus I 59,5 dan siklus II 88,1. Melalui media kongkret aktifitas belajar siswa meningkat dengan bukti pra-siklus 32%, siklus I 53% dan siklus II 66%. Melalui pendekatan pemecahan masalah keterampilan siswa meningkat dengan bukti nilai pra-siklus 41%, siklus I 86% dan siklus II 96%, hal ini karena dengan menggunakan metode eksperimen peserta didik akan memudahkan memahami konsep, hukum serta kausalitas yang terjadi dalam kehidupannya. . Kata kunci: metode, eksperimen, pengetahuan alam, Taraban IMPROVING STUDENT ACHIEVEMENT ABOUT THE CONCEPT OF GRAVITATIONAL FORCE USING EXPERIMENTAL METHODS AND CONCRETE MEDIA IN NATURAL SCIENCE SUBJECTS CLASS V TARABAN STATE ELEMENTARY SCHOOL 02 PAGUYANGAN SUB-DISTRICT, BREBES REGENCY ABSTRACT After carrying out PTK research with the title Improving achievement, activities and skills. Students learn about the concept of gravitational force Using experimental methods and concrete media. In natural science subjects, Class V, semester 2, Taraban 02 state elementary school, Paguyangan sub-district, Brebes Regency. Through the experimental/experiment method, learning achievement. students increased with evidence of an average pre-cycle score of 50.9, cycle I 59.5 and cycle II 88.1. Through concrete media, student learning activities increased with evidence from pre-cycle 32%, cycle I 53% and cycle II 66%. Through a problem solving approach, students' skills increase with evidence of a pre-cycle score of 41%, cycle I 86% and cycle II 96%, this is because by using the experimental method it will be easier for students to understand the concepts, laws and causality that occur in their lives. . Key words: method, experiment, natural knowledge, Taraban
Design and Development of a Wireless Energy Meter with Automatic Cos phi Corrector Feature Based on Internet of Things Irsyadi, Fakih; Hastomo, Rafifnanda; Suhono
Emitor: Jurnal Teknik Elektro Vol 24, No 2: July 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/emitor.v24i2.3329

Abstract

The increasing need for energy efficiency and more accurate monitoring of energy consumption has driven the development of intelligent energy metering systems. This Final Project discusses the development of Wireless Energy Meter that integrates sensor technology and data analysis for better monitoring and prediction of energy consumption. The main objective of this research is to improve understanding of household energy consumption patterns and develop power factor improvement algorithms that can provide better use of energy efficiency in the future. At the first stage, the system is implemented using energy sensors connected to the household electrical network. The data obtained from this sensor is sent to the Thingspeak application for later monitoring. The second stage involves developing an algorithm to automatically correct the power factor that the capacitor will later embed to correct cos phi if the existing power factor is less than a predetermined set point. The results of this study show that the system that has been developed is able to provide real-time monitoring of energy consumption and improve electricity quality for better energy efficiency in the future. This can help users to be more efficient in energy use, identify potential savings, and reduce environmental impact. In addition, this system can be used by equipment in households whose purpose is to optimize the use of daily electricity loads.
Pengaruh Inflasi dan Suku Bunga Terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Indeks Lq45 Bursa Efek Indonesia Periode 2020-2024 Risma Ariyani; Kosasih; Suhono; Megawati, Liya
JEMBA Vol 5 No 2 (2025): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v5i2.18468

Abstract

The capital market plays a strategic role in the economy as a medium for long-term fund mobilization and an investment alternative. Changes in macroeconomic conditions, particularly inflation and interest rates as monetary policy instruments, may affect stock market performance, including the banking sector. This study aims to analyze the effect of inflation and interest rates on the stock prices of banking companies included in the LQ45 index during the 2020-2024 period. A quantitative approach using descriptive analysis and multiple linear regression was employed. The data were obtained from banking companies consistently listed in the LQ45 index. The results indicate that inflation does not have a significant partial effect on banking stock prices, while interest rates have a significant negative effect. However, inflation and interest rates simultaneously have a significant influence on banking stock prices. These findings suggest that macroeconomic factors collectively play an important role in determining banking stock performance and should be considered in investment decision-making
Speech Disfluency Made by Indonesian EFL Learners in Various Settings Ahmad Samingan; Rudi Hartono; Novi Rahmania Aquariza; Suhono; Anzar Aquil
Bulletin of Pedagogical Research Vol. 5 No. 3 (2025): Bulletin of Pedagogical Research
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bpr.v5i3.1869

Abstract

This research aimed to find out the types of speech disfluencies, to find out the frequencies of each type of speech disfluency, to find out the most dominant type of speech disfluencies, and to find out the factors that contribute to speech disfluency made by Indonesian EFL learners in various settings. This is qualitative research. Techniques of collecting data used in this research are documentation, recording, and interview. The research findings show that there are 7 types of speech disfluency made by EFL students of UIN Salatiga in various settings, namely filler, silent pause, repetition, prolongation, false start, grammatical error, and correction. The frequencies of speech disfluency are fillers 339 (47,70%), silent pause 76 (10,70%), repetition 69 (9,70%), prolongation 37 (5,20%), false start 24 (3,30%), grammatical error 136 (19,10%), and correction 29 (4%). The most dominant type of speech disfluency is fillers, with a total of 339 times (47,70%). Two factors contribute to speech disfluency, namely the cognitive factor and the psychological factor.  
Co-Authors Agustin N H Wijaya Ahmad Samingan Anzar Aquil Aquariza, Novi Rahmania Bambang Yudi Cahyono Falentinus Ndruru Hastomo, Rafifnanda Irhamudin IRSYADI, FAKIH Kosasih Liya Megawati Mai Zuniati Marpaung, Uswatun Fadillah Marzia Khatan Smita Nahruddien Akbar M Rani Setyawati Risma Ariyani Rudi Hartono Sekar Utami Suparno Umar Al Faruq A Hasyim USWATUN HASANAH wiwied pratiwi