Articles
Pengaruh Asset Tangibility, Effective Tax Rate dan Non Debt Tax Shield Terhadap Struktur Modal
Afridayani, Afridayani
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/akuisisi.v19i2.1563
Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield affect the capital structure. This study aims to examine the effect of asset tangibility, effective tax rate and non-debt tax shield. This type of research is associative research and this research is quantitative. The population of the study was 26. Sampling was carried out by purposive sampling and obtained 18 manufacturing companies in the food and beverage sub-sector that were listed on the IDX according to the criteria. The data in this study were analyzed using the classical assumption test, the R determinant test and the t-test were carried out with the help of Eviews 9 software. The results showed that simultaneously Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield were able to influence capital structure. The results of the study partially show that the Asset Tangibility and Effective Tax Rate variables partially have a positive effect on capital structure and the Non-debt tax shield variable partially has no effect on capital structure.
Pengetahuan, Sikap, dan Dukungan Keluarga dengan Minat Imunisasi Measles Rubella di Kelurahan Bukit Wolio Indah Kota Baubau
taswin, Taswin;
Azis, Waode Azfari;
Wahyuddin, Wahyuddin;
Erni, Erni;
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Meilani, Ni'ma
Jurnal Kebidanan Malakbi Vol 1 No 2 (2020): Agustus 2020
Publisher : Jurusan Kebidanan Poltekkes Kemenkes Mamuju
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DOI: 10.33490/b.v1i2.282
Measles, or known in Indonesian as measles, and Rubella, are two infectious diseases that are contagious. Data for 2018 MR immunization coverage until the end of november only reaches (73.7%) and Measles Immunization trends tend to fluctuate in Bukit Wolio Indah Kelurahan. This happens because of various factors namely mother's knowledge, attitudes, and family support which have been formulated as the reason of the many factors. This study aims to determine how the relationship of knowledge, attitudes, and family support to the interest of MR immunization in the Bukit Wolio Indah Village, Baubau City. This type of research is analytical survey with cross sectional approach, and uses simple random sampling technique. The number of samples in the study were 70 respondents. The analysis used was univariate and bivariate analysis at 95% confidence level (α = 0.05). Chi square test results obtained from the study that knowledge of MR immunization interests (ρ = 0.005), attitudes with MR immunization interests (ρ = 0.004), and family support with MR immunization interests (ρ = 0.273). The conclusion from this study there is no relationship on the family support variable, and there is a relationship on the attitude and knowledge variables with the interest of MR immunization in Bukit Wolio Indah Village, Baubau City. Suggestions that health practitioners can better socialize to the public about the benefits of MR immunization.
Peran Kaolin Clay dan Karbon Aktif dalam Produksi Gas Hidrogen dengan Metode Fotokatalisis
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S, Sudarman
Rekayasa Material, Manufaktur dan Energi Vol 5, No 1: Maret 2022
Publisher : Fakultas Teknik UMSU
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DOI: 10.30596/rmme.v5i1.10265
The energy crisis is a challenge in the industrial sector. Hydrogen is environmentally friendly alternative energy. This study aims to determine the role of kaolin clay and activated carbon in hydrogen production by the photocatalysis method. Hydrogen production was carried out in a closed tube reactor with a total volume of 500 mL filled with 100 mL of pure water and the remainder for air. 300 W halogen lamp was used as the light energy source. The photocatalysis test temperature was maintained at 70oC. The hydrogen gas was measured using the MQ-8 sensor connected to the Arduino Uno atmega 328p microcontroller and a computer. From the results of photocatalysis testing, kaolin clay photocatalyst has a significant role in the production of hydrogen gas. The use of 10 mg of kaolin clay was able to produce hydrogen gas of 81 mol h-1. This value was the highest when compared to the use of an activated carbon photocatalyst or the combination of kaolin clay with activated carbon. Kaolin clay which has a content of 7.58% silica and a high electron density has an important function for the dissociation of hydrogen and covalent bonds in photocatalysis solutions.
IMPLEMENTASI KURIKULUM 2013 TINGKAT PENDIDIKAN DASAR MADRASAH IBTIDAIYAH NEGERI (MIN) DI KABUPATEN ACEH SELATAN
AL-IHTIRAFIAH: JURNAL ILMIAH PENDIDIKAN GURU MADRASAH IBTIDAIYAH Vol. 1, No. 1 Juni 2021
Publisher : Prodi Pendidikan Guru Madrasah Ibtidaiyah STAIN Teungku Dirundeng Meulaboh
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DOI: 10.47498/ihtirafiah.v1i01.585
Research was carried out on the subject of "Implementation of the 2013 curriculum for the elementary level of the State Islamic Middle School (MIN) in South Aceh Regency". This research was conducted at MIN in the South Aceh Regency and included up to 27 MINs. This research was conducted using a triangulation of research method, blending or mixing a qualitative and quantitative. The selection of the research sample was done by randomsampling. The stages of the research include the distribution of research instruments in the form of questionnaires to be filled out by the teacher, subsequent observations and interviewswith the headmaster and the teachers of the MIN. The results of the questionnaire on the success rate of curriculum implementation in 2013 showed the "medium" category with a percentage of 69.50%, while for the "high" and "low" categories, each showed a figure of 6.78%. The results of interviews with school principals and MIN teachers revealed that the implementation of the 2013 curriculum in MIN in South Aceh Regency had been applied for 3 years specifically for Islamic Religious Education (PAI) subjects. The obstacles MIN teachers face in the South Aceh Regency area are the teachers' lack of understanding of theimplementation of the teaching and learning process, the design of learning devices, limited facilities and supporting infrastructure, IT mastery and the use of 2013 curriculum evaluation applications.
MODEL PENGELOLAAN KELAS INKLUSI DALAM PEMBELAJARAN PENDIDIKAN AGAMA ISLAM
AL-IHTIRAFIAH: JURNAL ILMIAH PENDIDIKAN GURU MADRASAH IBTIDAIYAH Vol. 1, No. 1 Juni 2021
Publisher : Prodi Pendidikan Guru Madrasah Ibtidaiyah STAIN Teungku Dirundeng Meulaboh
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DOI: 10.47498/ihtirafiah.v1i01.595
Inclusive class is a class that managed to serve learners with diverse characteristics, normal children and children with disabilities.This study aims to analyze the characteristics of students with special needs who study in SDN Sumbersari 1 Malang and SDN Junrejo 01 Batu, and to analyze the strategy of inclusive class management and the implication of inclusive classroom management modelon the success of Islamic Education Learning in the inclusive classroom SDN Sumbersari 1 Malang and SDN Junrejo 01 Batu.This study used a qualitative approach case study type with multi-site design. The findings showed that: 1) Characteristics graders inclusion in the SDN are: a) Students who are normal and b) Students with disabilities, consists of autism, mental retardation, ADHD, physical impairment, dyslexia, emotional disturbances and slow learner. 2) Based on the characteristics students, the inclusive classroom management model applied in the second SDN is a model of regular classes and special classes full models. But for SDN Sumbersari 1 Malang regular class models using pull put. The strategies GPAI manage regular classroom is the method of direct instruction in the classical and the provision of duty is differentiation according to the students' abilities. While the full special classroom management strategies conducted by GPK with the delivery of content and administration tasks that are specific to ABK. In addition to providing GPK from school, parents also play a role in the provision of shadow (companion) for students ABK in schools so that learning is effective, and 3) Implications of the inclusive classroom management model have a positive impact on learning outcomes, in addition students are also accustomed to apply Islamic religion values in real life, able to adapt, communicate and socialize well to each other.
PERAN GURU KELAS DALAM PEMBENTUKAN KARAKTER MELALUI PEMBELAJARAN TEMATIK DI SEKOLAH DASAR
AL-IHTIRAFIAH: JURNAL ILMIAH PENDIDIKAN GURU MADRASAH IBTIDAIYAH Vol. 1, No. 1 Juni 2021
Publisher : Prodi Pendidikan Guru Madrasah Ibtidaiyah STAIN Teungku Dirundeng Meulaboh
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DOI: 10.47498/ihtirafiah.v1i01.596
This paper aims to examine the role of class teachers in character formation through a thematic learning process. The method used in this discussion is the library research. The library is one of the sources of reference in this discussion by examining various sources from books, magazines, journals, and others for the topics of the relevant discussion. The results of the discussion make it clear that the role of the class teacher in character formation through thematic learning in elementary schools must be implemented through the implementation of character education in all subjects. Namely through exemplary and habituation exemplified by the teacher himself. Promoting character values through thematic learning includes, among other things, inserting character values into the lesson plans and preparing media, methods, teaching materials and assessment sheets.. As supporting material, there are routine activities in the form of 15-minute lectures by the teacher in class every Friday.
EFEKTIVITAS KEPEMIMPINAN KEPALA MADRASAH SEBAGAI PENGAMBIL KEPUTUSAN
AL-IHTIRAFIAH: JURNAL ILMIAH PENDIDIKAN GURU MADRASAH IBTIDAIYAH Vol. 1, No. 1 Juni 2021
Publisher : Prodi Pendidikan Guru Madrasah Ibtidaiyah STAIN Teungku Dirundeng Meulaboh
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DOI: 10.47498/ihtirafiah.v1i01.597
Decision-making is one of the many problems a leader faces, especially when running an educational institution in Madrasah. The effectiveness of the madrasa director's leadership largely determines the future progress of the madrasa with various considerations that must be taken into account in order to find solutions to complex problems that arise in an institution he leads. Decision making is the most important part of planning activities. A decision made can have an impact on the solution of problems or, on the contrary, add new problems. This paper will analyze the effectiveness of the madrasa director's leadership as a manager in making good decisions that will affect the progress of the madrasa in the future.
OPTIMALISASI PENGGUNAAN PROYEKTOR DALAM PEMBELAJARAN PADA MATA PELAJARAN I.P.A
AL-IHTIRAFIAH: JURNAL ILMIAH PENDIDIKAN GURU MADRASAH IBTIDAIYAH Vol. 1, No. 1 Juni 2021
Publisher : Prodi Pendidikan Guru Madrasah Ibtidaiyah STAIN Teungku Dirundeng Meulaboh
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DOI: 10.47498/ihtirafiah.v1i01.604
The objectives to be achieved in this study are to determine the us of projector media in I.P.A learning and to determine the impact of using projector media in I.P.A learning. The use of projector learning media can help teachers develop teaching techniques so that they can get maximum result. Optimal use of the projector in the teaching and learning process, especially in science subjects, is expected to increase student motivation in learning. This research is a library research type with document data collection techniques in this study in the from of journals from previous research related to the us of projectors in I.P.A learning. From the discussion, it can be concluded that the us of projectors in I.P.A learning is useful as a presentation tool, as an information medium and as a video player. In additiom, the us of projector learning media in science subjects can increase student motivation in learning so that it has apositive impact in increasing student achievement.
Pemberdayaan Digital Enterpreneurship Upaya Go Public Memperluas Jaringan Pemasaran Produk Kerajinan Tangan Masyarakat di Kampung Nelayan
Prayogi, Muhammad Andi;
Biha, Mutasya;
Hanum, Alifah;
Fadhillah, Lola;
Eriska, Peny
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): Ihsan: Jurnal Pengabdian Masyarakat (Oktober)
Publisher : University of Muhammadiyah Sumatera Utara
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DOI: 10.30596/ihsan.v3i2.8124
Tujuan dari pelaksanaan pengabdian masyarakat ini adalah untuk memberdayakan digital entrepreneurship dan memproduktifkan mitra dalam menghasilkan produk. Program digital entrepreneurship sebagai solusi untuk salah satu permasalahan mitra. Dengan adanya program digital entrepreneurship mitra dapat memasarkan produk yang mereka hasilkan ke masyarakat luas. Selain dapat memperluas pemasaran produk, program ini dapat meningkatkan pengetahuan mitra mengenai literasi digital. Program digital entrepreneurship dapat mewadahi sekaligus mengajarkan kepada mitra untuk melakukan pemasaran secara online ke masyarakat luas dengan memberikan pemahaman dan wadah pemasaran berupa website www.kaminelayan.com dalam memasarkan hasil kerajinan tangan secara go public. Metode pelaksanaan yang dilakukan dengan mengamati secara langsung permasalahan yang terjadi di Kampung Nelayan. Lalu melakukan pendampingan dan pengevaluasian bersama mitra. Dengan melakukan metode pelaksanaan tersebut dapat membantu mitra dalam pemasaran produk. Sehingga berhasil meningkatkan pemahaman mitra mengenai literasi digital khususnya website pemasaran. Selain itu dengan adanya program digital entrepreneurship, mitra dapat memasarkan produk yang dihasilkan ke masyarakat luas dan meningkatkan perekonomian mereka.
Faktor-Faktor yang Mempengaruhi Profitabilitas Bank
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PRISMAKOM Vol 18 No 1 (2021): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut
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DOI: 10.54918/prismakom.v18i1.65
Pertumbuhan perekonomian global pada tahun 2019 melambat, hal ini pun berdampak pada perlambatan pertumbuhan ekonomi di Indonesia. Dari sisi perbankan perlambatan pertumbuhan ekonomi Indonesia terlihat pada melambatnya pertumbuhan kredit, yang mengakibatkan profitabilitas industri perbankan mengalami penurunan. Tujuan dari penelitian ini adalah untuk memngetahui faktor-faktor yang mempengaruhi profitabilitas pada bank umum konvensional dan Syariah. Penelitian ini menggunakan pendekatan kuantitatif, sampel dalam penelitian ini adalah bank umum konvensional dan Syariah yang dikelompokan berdasarkan asset yang dimiliki. teknik analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan fixed effect model. Statistik deskripftif menunjukan bahwa profitabilitas bank umum konvemsional lebih tinggi dibanding banding bank Syariah. Sedangkan analisis regresi menunjukan bahwa CAR berpengaruh positif terhadap profitabilitas bank umum konvensional dan Syariah.sedangkan NPL, NPF dan Bank Size berpengaruh negatif terhadap profitabilitas